Internal Revenue Manual - 3.24.3 Individual Income Tax Returns

Part 3. Submission Processing
Chapter 24. ISRP System
Section 3. Individual Income Tax Returns

3.24.3.1 (01-01-2012)
General Information

This section provides instructions for entering data from control documents and Individual Income Tax Forms, using the Integrated Submission and Remittance Processing (ISRP) system.

3.24.3.1.1 (01-01-2012)
Control Documents

The following is a list of 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

3.24.3.1.2 (01-01-2012)
Individual Income Tax Forms

This IRM contains transcription instructions for entering data from the following forms:
1. Form 1040, Form 1040A — U.S. Individual Income Tax Return
2. Form 1040EZ — Income Tax Return for Single and Joint Filers with no Dependents
3. Form 1040X — Amended U.S. Individual Income Tax Return
4. Form 1040NR — U.S. Nonresident Alien Income Tax Return
5. Form 1040NR-EZ — U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents
6. Form 1040-PR / 1040-SS — U.S. Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico)

3.24.3.1.3 (01-01-2012)
Forms/Program Numbers/Tax Class Doc. Codes

The following is a table of tax forms with related program numbers and Tax Class Document (Doc). Codes.

FORMS	PROGRAM NUMBERS	TAX CLASS DOC. CODES
1040 (Includes dummy Form 1040 with only a Form 5329 attached.)	43110 43130 43210 43170 Individual Taxpayer Identification Number (ITIN) 43180 43270 43280 43112 (prior year) 43172 (ITIN prior year)	205, 206, 211, 212, 221, 222
1040X / 1040/A/EZ with a notation of "Duplicate" , "Copy" , "Substitute" , "Amended" , "Corrected" , "Revised" , "Superseding" , or "Tentative"	44400	205, 206, 211, 212, 221, 222
8379 (attached to Form 1040)	44400	211
1040A	44110 44120 44130 44160 44170 (ITIN) 44112 (prior year) 44172 (ITIN prior year)	209, 210
1040SFR	44630	210
1040EZ	47110 47130 47140 47132 (prior year) 47160 (ITIN) 47162 (ITIN prior year)	207, 208
1040EZ By Pass	various	207, 208
INTERNATIONAL FORMS AND PROGRAMS
1040	46110 46120 46170 (ITIN) 46210 46220 46112 (prior year) 46172 (prior year ITIN)	211, 212, 221, 222
1040NR	46121 46124 (prior year) 46221	272, 273
1040NR-EZ	46125 46142 (prior year)	273
1040PR/SS	46122 46222	226 (SS), 227 (PR)
1040A	46130 46132 (prior year) 46230	209, 210
1040EZ	46150 46152 (prior year) 46250	207, 208, 228

3.24.3.1.4 (01-01-2012)
Data Entry Instructions

Following are instructions for entry operators to use in transcribing data from tax returns and other documents.
Instructions for the following topics take precedence over the general instructions outlined in IRM 3.24.37, ISRP System, General Instructions, unless otherwise instructed:
- General
- International Returns
- Required Sections
- Money Amounts
- Editing
- Interpretive Transcription
- Entity Determination
- Correcting the Type of Entity
- Check Digit/Name Control
- Name Line
- Address Line
- Prior Year Returns
- Age/Blind Indicator Boxes
- Direct Deposit
- Error Messages
- Correcting Sections
- Key Verification

3.24.3.1.4.1 (01-01-2012)
General

Sections that have no data present should not be entered unless specifically instructed. Overlay the Section Number with the next section that contains data and continue.
For any prompt, NEVER enter two consecutive spaces.
All entity information, such as Social Security Number (SSN), spouse's SSN (if present), address, name, should be transcribed from the document. Information should not be taken from a W-2 or any other accompanying documentation.

Exception:

Information from W-2s can be used only when given a specific Form 1040EZ Bypass Instruction.
For 2008 and prior, Form 1040 Schedule A (Section 07) and Schedule B (Section 08) are printed from the IRS as page 1 and page 2 on the front and back of each other.
If information is not transcribed correctly, it could negatively impact one or more of the Balanced Measures.

Example:

An error in a taxpayer's address may result in an incorrect notice being generated which impacts Notice Error Rate, and, if a refund, it may also impact Refund Error Rate.
A domestic return is generally a tax return with an address within the 50 states, Washington DC, and Army Post Office (APO)/Diplomatic Post Office (DPO)/Fleet Post Office (FPO) addresses.

Note:

A tax return with Form 2555 or Form 2555-EZ attached is treated as an international return, regardless of the address in the entity. Enter Action Code 651 (610 for Austin Submission Processing Campus (AUSPC), only if the return is misbatched) in Section 01 and end the document. See IRM 3.24.3.1.4.2 for additional information on International Returns.
For an address within the 50 states, Washington DC, APO/DPO/FPO addresses, and US Possessions (AUSPC only), follow instructions for Additional Information Line (AIL), street address, city/state, and ZIP Code entries in IRM 3.24.37.6.15 through 3.24.37.6.17, ISRP System, General Instructions. AUSPC only, for an address outside of the 50 states, but excluding US Possessions, follow instructions for AIL, street address, and city/state entries in IRM 3.24.37.6.18, ISRP System, General Instructions.
THE ENTRY OPERATOR (EOP) IS RESPONSIBLE FOR ENTERING ALL TRANSCRIBABLE SCHEDULES AND FORMS, EVEN IF THE CORRECT SECTION NUMBER IS NOT PRESENT OR EDITED.

Note:

If C&E has indicated that if any of the attached forms and schedules are non-transcribable (stapled, folded, banded together, etc.), it is not necessary to look through the items to determine if something needs to be transcribed. Ensure that any item behind these are looked at for transcription.

3.24.3.1.4.2 (01-01-2012)
International Returns

An international return is generally a tax return with an address outside of the 50 states. The most common other international returns contain at least one of the following:
- US Possession address (Puerto Rico, Guam, etc.). For a complete list of US Possessions, see IRM 3.24.37.6.18, ISRP System, General Instructions.
  
  Note:
  
  APO/DPO/FPO addresses are not international returns unless one of the following are attached.
- Form 2555 or 2555-EZ, Foreign Earned Income (Attachment Sequence Number 34/34A/35).
  
  Note:
  
  For AUSPC only, if a Form 2555 or 2555–EZ is attached to any form other than the Form 1040 in an international block, treat the document as a misblocked document.
- W-2 with foreign income (if noticed).
- Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b).
- Notation of Dual Status.
- Primary taxpayer is a Non-Resident Alien (NRA).
- Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa, attached (Attachment Sequence Number 68).
- Form 8689, Allocation of Individual Income Tax to the U.S. Virgin Islands, attached (Attachment Sequence Number 85).
- Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding.
If a tax return contains any information that indicates it is an international return, enter the document as Short Entity with all MUST ENTER fields and Action Code 651 (610 for AUSPC, only if the return is misblocked) in Section 01 and end the document.

Exception:

With Remittance returns, the Remittance section will automatically display after the Action Code is entered. After the Remittance amount is entered, the system will automatically end the document.

Note:

If additional information in Section 01 or other sections have been entered prior to identifying the document as an International return, there is no need to delete any additional information (including type of entity) or sections that have been entered. Enter Action Code 651 (610 for AUSPC only if the return is misblocked) in Section 01 (and the Remittance amount if it is a Remittance return), press <F6>, then press <F4>, and end the document.

3.24.3.1.4.3 (01-01-2012)
Required Sections

Original Entry — Section 01 is required and must be input. After input, the document can be ended with a "D" when the following occurs:
- When a "G" Computer Condition Code or an Action Code in the "600" series is present. For these conditions, end the document as instructed in the specific instructions. If the return is a Remittance document, the system will automatically take you to the Remittance field for input.
- When data for succeeding sections are not present.
- Form 1040X — Section 01 is the only required section if the amended return is a non-remittance. Sections 01 and 05 are required if the amended return contains a Remittance amount.

3.24.3.1.4.4 (01-01-2012)
Money Amounts

All money fields will be dollars only unless otherwise specified.
1. The dollar fields will be prompted with a dollar sign ($) to indicate dollars only.
2. If the prompt does not include the dollar sign ($), the entry is dollars and cents.
Entry of Cents
1. If a dollar amount is present and no cents are present, enter two zeros.
2. If a dollar amount is present and cents are lined through, enter two zeros.
3. If there is only a single numeric digit in the cents column, enter the digit followed by one zero (0).
  
  Note:
  
  If a cent sign (¢) immediately follows the single digit, enter one zero (0) and the single digit.
Zero Amounts — Press <Enter> only for all 0 (zero) or blank amounts unless otherwise directed in the procedures.
Negative amounts — If the taxpayer indicates a loss (i.e., negative sign, brackets, loss) in the near vicinity of the line, accept taxpayer's indication, when possible.
Multiple or Illegible Money Amounts — If there are two or more money amounts shown on a single line or if the amount is illegible or cannot be determined or not in U.S. currency, press <F12> to fill the field with question marks (?).
Edited Amounts — enter the amount exactly as edited, unless otherwise instructed.
Circled amounts will be transcribed, unless otherwise instructed.
Certain total fields will be automatically generated after an entry of "0" (zero) and an <F7> override when the taxpayer did not complete the return or left the lines blank. These fields are:
1. Total Income — Section 03, Forms 1040 and 1040A
2. Adjusted Gross Income — Section 03, Form 1040

3.24.3.1.4.4.1 (01-01-2012)
Refund/Amount You Owe

All returns can have a Refund Amount and/or an Amount You Owe field entry.
If both fields Refund Amount and Amount You Owe contain entries, enter what is present on both lines.
The Amount You Owe field is always a MUST ENTER field. If no data is present, enter a "0" (zero) and press <Enter>.
If the "refund" amount line is $1 million or more, enter Action Code 341.

3.24.3.1.4.5 (01-01-2012)
Editing

An edited arrow is used to direct attention to a misplaced item that must be entered (examples are: a misplaced SSN, city-state line or tax data). Code & Edit may edit a:
1. Single ended arrow to indicate an entry should be moved from its original position to a different position. Enter the amount in the position the arrow is directing only.
2. Double ended arrow or a "T" arrow to edit an entry to multiple lines. Enter the amount in its original position and in the position the arrow is directing.
Taxpayer corrected entries (arrowed, changed, or "Xed" ), although not in red, will be honored. This includes ALL sections that have been "Xed" by the taxpayer.

Exception:

Any taxpayer editing to the RTN or DAN will not be honored. Follow instructions for altered Direct Deposit section in IRM 3.24.3.1.4.14.

Exception:

Taxpayer editing to the Third Party Information Yes/No boxes will not be honored unless the taxpayer has initialed the change.
Money amounts that are "Xed" should not be transcribed. Circled amounts will be transcribed, unless otherwise instructed.

Note:

See IRM 3.24.37.6.3 through 3.24.37.6.5, ISRP System, General Instructions, for additional editing procedures.
If there are different sections that could be entered on a double sided form, each side is treated separately and the editing only applies to that side.

Example:

For 2008 and prior, Form 1040 Schedule A (Section 07) and Schedule B (Section 08) are on the front and back of each other when it is an IRS published form. If Schedule B is "Xed" and Schedule A is not "Xed" out, Schedule A should be entered.

Example:

See instructions for Schedule SE (Sections 17/18) as page 1 and page 2 may be separate sections.
Code & Edit will "X" the front of a form (usually page 1) when the section should not be transcribed. The back of the form (usually page 2) should not be considered available and should not be transcribed if the front is "Xed" .

Note:

If a single page of a multiple page form or schedule is attached and is not "Xed" out, enter the section.
If there are multiple like forms or schedules for one specific section:
1. And there are more forms that can be entered than available sections, enter the first form or schedule that is available.
  
  Example:
  
  If the return contains 5 Schedules C (Sections 09/10/11) and none have been "Xed" by Code & Edit, enter the first three Schedule Cs that contain transcribable data.
  
  Example:
  
  If the return contains 3 Schedule Es (Section 13) with transcribable data and only the first one is "Xed" out, enter the second Schedule E. Always enter the first available page one and the first available page two.
Prior Year forms will have transcription lines edited to reflect current year line numbers.
1. If any field has had its line number deleted (lined-through, "Xed" out, etc.) and has not been edited to reflect a new line number, do not enter information for that field.
2. If any field has not had its line number deleted (lined-through, Xed out, etc.) and has not been edited to reflect a new line number, enter the information in that field if present.

3.24.3.1.4.6 (01-01-2012)
Interpretive Transcription

If specific instructions are not located in the IRM, EOPs will interpret and decide the following items without having these items completely edited.
1. Substitute standard abbreviations.
2. Omit or include titles and other data from the entity area.
3. Omit or include cents in the tax data.
4. Honor "ditto" (″) marks and the word "same" when the taxpayer has used them to duplicate last names.

3.24.3.1.4.7 (01-01-2012)
Entity Determination

Use the instructions in IRM 3.24.3.1.4.7.1 through 3.24.3.1.4.7.5 to determine what type of entity is required.

Note:

If the primary SSN is missing, illegible, incomplete, more than 9 digits, multiple SSNs on the same line/box, or is a Taxpayer Identification Number (TIN) that begins with a red edited "9" , always enter as Long Entity.
See the "Entity Determination Chart" in Figure 3.24.3-1 for assistance in determining the Type of Entity.

Figure 3.24.3-1

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

Entity Determination Chart

3.24.3.1.4.7.1 (01-01-2012)
Short Entity

Examples of documents that are Short Entity are:
1. Pre-addressed IRS labels with no editing and no changes to the name line, AIL, street address, city/state, or first 5 digits of ZIP Code.
2. Unlabeled returns with the Primary Name Control edited or underlined in red, with missing or incomplete address.
3. Pre-addressed return with non-IRS label or entity information printed directly on the return and in the format that matches that of an IRS label (includes Check Digit), are processed as if a valid actual IRS label is being used.
4. Form 1040X without any edited or underlined address.
Short Entity can be selected by entering "S" at the TYPE OF ENTITY prompt.
Short Entity documents have the following entity entries in Section 01 (all other entity fields will be greyed out):
1. Check Digit or Name Control.
2. SSN(s).

3.24.3.1.4.7.2 (01-01-2012)
Intermediate Entity

Examples of documents that are Intermediate Entity are:
1. Form 1040X with edited or underlined address.
Intermediate Entity can be selected by entering "I" at the TYPE OF ENTITY prompt.
Intermediate Entity documents have the following entity entries in Section 01 (all other entity fields will be greyed out):
1. Check Digit or Name Control.
2. SSN(s).
3. Street Address, City/State, and/or ZIP Code.

3.24.3.1.4.7.3 (01-01-2012)
Partial Entity

Partial Entity can be selected by entering "P" at the TYPE OF ENTITY prompt.
Partial Entity documents have the following entity entries in Section 01 (all other entity fields will be greyed out):
1. SSNs
2. Name Line and/or AIL.

3.24.3.1.4.7.4 (01-01-2012)
Long Entity

Examples of documents that are Long Entity are:
1. Pre-addressed labeled or unlabeled returns when the Primary SSN is missing, illegible, incomplete, more than 9 digits, multiple SSNs on the same line/box, or is a TIN that begins with a red edited "9" .
2. Unlabeled returns with edited/unedited Decedent and/or "MINOR" .
3. Unlabeled returns with Additional Information Line (AIL) underlined.
4. Unlabeled returns with edited/unedited In-Care-Of (C/O) name.
5. Pre-addressed IRS labels with any change to the name line, AIL, street address, city/state, or first 5 digits of ZIP Code.
6. Unlabeled returns with illegible or missing Primary Name Control.
7. Unlabeled returns with a P.O. Box and an edited/unedited street address or other entity information.
8. Unlabeled international returns excluding US Possessions or Domestic addresses. (AUSPC only). See IRM 3.24.37.6.18, ISRP System, General Instructions.
Long Entity can be selected by entering "L" at the TYPE OF ENTITY prompt.
Long Entity documents have the following entity entries in Section 01:
1. SSN(s).
2. Name Line and/or AIL.
3. Street Address, City/State, and/or ZIP Code.

3.24.3.1.4.7.5 (01-01-2012)
Enhanced-Entity Index File

The Enhanced-Entity Index File (E-EIF) is used to determine the entity from returns where the Type of Entity cannot be determined. Examples of returns where the Type of Entity cannot be determined are:
1. Unlabeled returns with two unedited street addresses (this includes two P.O. Boxes).
2. Unlabeled returns with the Primary Name Control edited or underlined in red with a complete address.
3. Unlabeled returns with an e-mail address.
4. International returns with a US Possession or domestic address with no label. (AUSPC only)
5. The E-EIF does not apply for Forms 1040X.
Enter the following prompts to access E-EIF:
1. TYPE OF ENTITY — Always press <Enter>. The cursor will automatically advance to the NC prompt and the CD prompt will be greyed out.
2. NC — A Name Control must be entered. The cursor will automatically advance when four characters have been entered. If the Name Control is less than four characters, enter those shown and press <Enter>.
3. SSNs — Must be entered. The cursor will automatically advance to the SSSN prompt after all 9 digits of the Primary SSN have been entered. Press <Enter> if the Secondary SSN is not present, or after entry of all 9 digits of the Secondary SSN.
  
  Note:
  
  A text box will appear for the next two prompts.
4. ADDRESS KEY — Enter the first three digits in the address and the fourth and fifth digits of the ZIP Code. Use the following rules when necessary. See IRM 3.24.3.1.4.7.5(3) for examples. Press <Enter> after the Address Key has been entered if required.
  • Space for missing and illegible digits.
  • Use the street address, regardless of its location on the address line.
  • For multiple addresses, use the first address in the address line and the corresponding ZIP Code.
  • For e-mail addresses, press <Enter> only.
  • Do not convert text numbers into numeric digits.
5. FSC — Enter the Filing Status that is edited or marked in the Filing Status area. See Exhibit 3.24.3-2 (9).

Examples for Address Key entries are as follows:

Example	Enter As "s" stands for space
304 Central Ave. Austin, TX 78723	30423
10 Church St. San Marcos, TX 78745	10s45
Box 3 Rogge Lane Kyle, TX 78750	3ss50
P. O. Box 1234 Austin, TX	123ss
Oak Tree Trailer Park Buda, TX	<Enter>
Chandler Bldg. Austin, TX 78723	sss23
Rt. 1, Box 3, 124 Adams St. Alexandria, VA 22311	13s11
64 W. 192nd St. Bronx, NY 10467	64167
10 Arrow Ave. #9C Bronx, NY 10467	10967
One Oak Place Austin, TX 78723	sss23
PMB 3 102 S. 38th Des Moines, IA 50310	10210
juan8@email.com Denver, CO 80202	<Enter>
Unlabeled return with two unedited addresses: 101 Maple Dr. Staunton, VA 22913 20 Fair St. Naples, FL 32201	10113
U.S. Possession (AUSPC only): 231 Apple Way Yona, Guam 96914	23114

After E-EIF is accessed, the ISRP system will display one of the following responses:
1. Short Entity—A complete match. The Name Control may be replaced by the Check Digit and the system will display SHORT ENTITY in the upper right hand corner. The cursor will be at the TAXPR prompt.
2. Intermediate Entity—A complete match except for the Address Key. The Name Control may be replaced by the Check Digit and the system will display INTERMEDIATE ENTITY in the upper right hand corner. The cursor will be at the ADD prompt.
3. A confirmation text box asking "ENTITY INFO CORRECT?" . Verify the entries in the NC and SSN prompts and ADDRESS KEY and FSC in the text box.
  (1) If the information is correct, enter "Y" and press <Enter>.
  (2) If the information is not correct, select "N" and press <Enter>. The cursor will move to the first position of the Name Control.
  (3) After corrections have been made, enter the Address Key and the FSC again to access the E-EIF.
  (4) If the account is found, the system will display SHORT or INTERMEDIATE ENTITY.
  (5) If the account is still not found, the "ENTITY INFO CORRECT?" message will appear again. (As long as the message appears on the screen, corrections can be made.) If the information is correct, select "Y" and press <Enter>.
4. Partial or Long Entity —The entity was not found on the E-EIF. The cursor will be at the NAME1 prompt.
  
  Exception:
  
  If FSC 2 or 3 was entered and a SSSN is not entered, the cursor will be at the SSSN prompt. If no SSSN, press <F7> to override.
Note:

If the Type of Entity selected is incorrect, see IRM 3.24.3.1.4.8 for correction procedures.
After the entity access is complete, the system will populate the "FSC" field with the Filing Status that was entered during the access.

3.24.3.1.4.8 (01-01-2012)
Correcting the Type of Entity

If a Type of Entity was selected when E-EIF should have been accessed, press <F1> to go back to the "TYPE OF ENTITY" prompt, press <F2>, and access the E-EIF.
If the Type of Entity selected was incorrect, press <F1> to go back to the "TYPE OF ENTITY" prompt, and overlay with the correct Type of Entity. The appropriate fields for entry will be prompted after you pass the SSSN.

3.24.3.1.4.9 (01-01-2012)
Check Digit/Name Control

Enter either the Check Digit or Name Control as described in IRM 3.24.3.1.4.9.1 or 3.24.3.1.4.9.2.

Note:

Both fields cannot contain entries.

3.24.3.1.4.9.1 (01-01-2012)
Check Digit

If the Check Digit is available, enter the two alpha characters in the CD field. It will not be necessary to press <Enter>. If the Check Digit is missing, altered, incomplete, or illegible, enter the Name Control in the NC field. See IRM 3.24.3.1.4.9.2.
If the Check Digit is entered, the system will turn the NC field grey and automatically advance the cursor to the SSN field.
If the Check Digit is invalid, the error message "INVALID CHECK DIGIT" will appear.
1. Check the Check Digit and SSN fields for errors.
2. If the Check Digit was entered incorrectly, press <F9>, then <F1> to move the cursor to the first position of the CD field. Correct the Check Digit.
  • If the SSN is correct, press <Enter>.
  • If the SSN was entered incorrectly, correct the SSN.
3. If the Check Digit was entered correctly and the SSN was entered incorrectly, press <F9> to move the cursor to the first position of the SSN field and correct the SSN.
4. If both the Check Digit and SSN entries are correct, press <F7> to override.

3.24.3.1.4.9.2 (01-01-2012)
Name Control - Primary

When a Check Digit is not available, press <Enter> for the CD field. The system will turn the CD field grey and will move the cursor to the first position of the NC field.
Enter the Name Control of the primary taxpayer's last name (see IRM 3.24.37.6.13, ISRP System, General Instructions, for Name Control Determination).
1. If four characters are entered, it will not be necessary to press <Enter>.
2. If the Name Control is less than four characters, enter those shown and press <Enter>.
If the Name Control is missing or illegible, enter as Long Entity. See IRM 3.24.3.1.4.7.4.

3.24.3.1.4.10 (01-01-2012)
Name Line

For instructions for Name Line entry, see IRM 3.24.37.6.14, ISRP System, General Instructions.
When transcribing Form 6114 (Prior Year and Conversion Form 1040 Edit Sheet), all entity data must be transcribed from the original form.

3.24.3.1.4.11 (01-01-2012)
Address Line

For instructions for Street Address and City/State entry, see IRM 3.24.37.6.15, through 3.24.37.6.17, ISRP System, General Instructions.
For instructions for International Address and City/State entry, see IRM 3.24.37.6.18, ISRP System, General Instructions.
When transcribing Form 6114 (Prior Year and Conversion Form 1040 Edit Sheet), all address line data must be transcribed from the original form.

3.24.3.1.4.12 (01-01-2012)
Prior Year Returns

For prior year programs, the Tax Period and Received Date are MUST ENTER fields. See IRM 3.24.3.1.3 for list of prior year programs.

Note:

Although the Tax Period and Received Date fields are not systemically coded as MUST ENTER on some prior year programs, the EOP is responsible for entering these fields. If the information is not available on the return, periods must be entered.
If a tax return has not been edited as a prior year return, but contains information to indicate it is for a prior year, enter Action Code 610 in Section 01 and end the document.

Exception:

With Remittance returns, the Remittance section will automatically display after the Action Code is entered. After the Remittance amount is entered, the system will automatically end the document.

Note:

If additional information in Section 01 or other sections have been entered prior to identifying the document as an unedited prior year return there is no need to delete any additional information (including type of entity) or sections that have been entered. Enter Action Code 610 in Section 01 (and the Remittance amount if it is a Remittance return), press <F6>, then press <F4>, and end the document.

3.24.3.1.4.12.1 (01-01-2012)
Late Filed Returns

If the Julian Date in the Block Header is 155 or greater, the Received Date becomes a MUST ENTER field.

3.24.3.1.4.13 (01-01-2012)
Age/Blind Indicator Boxes

Enter the check boxes in this order:
1. You were born...
2. Blind
3. Spouse was born...
4. Blind

Enter the check boxes as follows:

Example	Enter As
[ ][ ] [ ][x]	0001
[ ][x] [ ][x]	0101
[x][ ] [x][ ]	101

Note:

Never end this field with a zero.

3.24.3.1.4.14 (01-01-2012)
Direct Deposit

Enter Direct Deposit Information as follows:

Note:

Code & Edit will edit a red checkmark in the Direct Deposit area of the return as a "courtesy" to remind the EOPs that entries may be present in that section. This is a courtesy only. Operators will still be responsible for following the correct procedures regardless if the checkmark is present or not.

Figure 3.24.3-2a

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

Figure 3.24.3-2b

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

Figure 3.24.3-2c

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

Figure 3.24.3-2d

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

Figure 3.24.3-2e

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

Direct Deposit Examples

3.24.3.1.5 (01-01-2012)
Error Messages

The following are the most common error messages encountered during original entry.
The Original Entry (OE) EOP MUST sight verify the data entered with the return and correct any errors found. If the data is entered correctly, press <F7> and continue entering. Make sure data is being entered in the correct field.
Following are instructions for EOPs to use in correcting errors.

3.24.3.1.5.1 (01-01-2012)
DOES NOT ZERO BALANCE - CHECK MONEY FIELDS

Certain sections are subject to a zero balancing routine (fields are added and subtracted in order to arrive at a zero balance). This message is given when the zero balance routine fails. The system will stop on the entry that should zero balance. The system will raise the fields involved in the zero balance routine. The EOP MUST sight verify the entries.

If...	Then...
The entries are incorrect,	Press <F9> to unlock the keyboard, and correct any errors.
The entries are correct,	Press <F7> to override the error message.

3.24.3.1.5.2 (01-01-2012)
REQUIRED SECTION(S) XX, XX, XX NOT ENTERED

This message is given at the end of the document when a line item entry requires a corresponding schedule or form (the XX represents the Section Number).

Check the attachments for the section(s) needing to be transcribed. The attachments may not be in the proper sequence or a section(s) may have been accidentally skipped.

If...	Then...
The section(s) requested in the error message is (are) present,	Press <F9> to unlock the keyboard, and enter the required section(s).
The section(s) requested in the error message is (are) not present,	Press <F7> to override the error message.

3.24.3.1.5.3 (01-01-2012)
SECONDARY SSN REQUIRED

The "SECONDARY SSN REQUIRED" message is given after entry of the FSC when the spouse's Social Security Number (SSSN) is missing, the Filing Status Code (FSC) is "2" or "3" , and the entity type is Long or Partial.
1. Enter the SSSN if it is present in the spouse's SSN box or in the Filing Status Area around:
  • Line 3 of Form 1040 and 1040A.
  • Part I, line 1 of Form 1040 PR/SS.
2. If the SSSN is not present, press <F7> to override.

3.24.3.1.5.4 (01-01-2012)
SPOUSE NAME CONTROL IS REQUIRED

The "SPOUSE NAME CONTROL IS REQUIRED" message is given after entry of the FSC when the spouse's Name Control (2NDNC) is missing and the FSC is a "2" .

Exception:

If E-EIF was accessed, the FSC is a 2, and the spouse's Name Control (2NDNC) is missing, a MUST ENTER FIELD error message will display instead of the SPOUSE NAME CONTROL REQUIRED error message.
1. Enter the 2NDNC, if present, from the spouse's name in the entity area.
2. If the spouse's name is not present in the entity area, press <F7> to override.
See IRM 3.24.37.6.13, ISRP System, General Instructions, for instructions for determining the Name Control.

3.24.3.1.5.5 (01-01-2012)
FIELD OVERFLOW— Money Amount Fields

If the amount on the document is too large for the field, the system will respond with the error message "FIELD OVERFLOW" . To correct:
1. Press <F9> to clear the error message.
2. Press <F12> to fill the field with question marks and cause the document to go to the Error Resolution System.

3.24.3.1.5.6 (01-01-2012)
FIELD OVERFLOW— Name, Address, and City/State

If any of the entity lines are too long, the system will respond with the error message "FIELD OVERFLOW" . It is the responsibility of the EOP to enter a pound sign (#) in the field as directed by the following instructions.
NAME1 — When the caret (<) is not at the end of the field and has been entered:
1. Press <F9> to clear the error message.
2. Enter a pound sign (#) in the last position of the field.
  
  Note:
  
  If this results in "NOT VALID DATA" due to the second caret (<) being next to the pound sign (#), clear the error and space for the second caret (<) and end the field with the pound sign (#).

NAME1 — When the caret (<) is at the end of the field or has not been entered:

Press <F9> to clear the error message.
Press <Backspace> two times.

Exception:

If backspace results in the cursor in a position immediately after a space, backspace one more time to remove the space. See the following table for examples of names that will result in an error message and appropriate corrections.
Enter a caret (<) and the first letter of the last name.

Exception:

Enter the first two letters of the last name if backspace was pressed one additional time to remove the space.
Enter a pound sign (#) in the last position of the field.
If the error message is "NOT VALID DATA" , see IRM 3.24.3.1.5.6.1 for Name Line Validity Checks.

Example	Enter As
Samantha Annette & Raymond Benjamin Oak	SAMANTHA ANNETTE & RAYMOND BENJA<O#
Jeremiah James III & Janice Ann Marie Acorn	JEREMIAH JAMES III & JANICE ANN<AC#

AIL
1. Press <F9> to clear the error message.
2. Enter a pound sign (#) in the last position of the field.
ADD
1. Press <F9> to clear the error message.
2. Enter a pound sign (#) in the last position of the field.
C/S (City/State)
1. Press <F9> to clear the error message.
2. Enter a pound sign (#) in the last position of the field.

3.24.3.1.5.6.1 (01-01-2012)
Name Line Validity Checks

If the NAME1 field in Section 01 contains invalid data, the error message "NOT VALID DATA" will appear. Following is a list of conditions that will correct the error message:
- Must have at least one caret (<).
- Cannot have more than two carets.
- First position must be A through Z, period (.), or hyphen (-).
- Last position cannot be a caret.
- Cannot have a blank immediately before or after a caret.
- Position immediately following the first caret must be alpha or period (.).
- Position immediately following the second caret must be alpha, period (.), or ampersand (&).
- Cannot have two or more consecutive spaces.
- Cannot have more than one ampersand.
- Cannot have an ampersand between two carets.

3.24.3.1.6 (01-01-2012)
Correcting Sections

To view the previous section only, press <F8>. You will not be able to edit any data.
To edit a previously entered section, use the following procedures:
1. Press <F9> or <Page Up> for Command Mode.
2. Press <F1> or <Page Up> to scroll back to a previous section, <F2> or <Page Down> to scroll forward, or press <F5> to locate a specific document and section.
3. Press <F3> to edit.
4. Press <Enter> to advance, or <F1> or up arrow to move back through the fields.
5. If necessary, press <F6> to complete the edit.
6. Press <F9> for Command Mode.
7. Press <F4> for "APPEND TO END" .

3.24.3.1.6.1 (01-01-2012)
Deleting Sections and Documents

To delete a section, use the following procedures:
1. Press <F9> or <Page Up> for Command Mode.
2. Press <F1> or <Page Up> to scroll back to a previous section or <F2> or <Page Down> to scroll forward to the section to be deleted, or press <F5> to locate a specific document and section.
3. Press <F7> to delete. A confirmation message appears. Press "Y" .
4. Press <F4> for "Append to End" .
To delete a document, use the following procedures:
1. Press <F9> or <Page Up> for Command Mode.
2. Press <F1> or <Page Up> to scroll back to a previous Section 01, or <F2> or <Page Down> to scroll forward to the Section 01 of the document to be deleted, or press <F5> to locate a specific document and section.
3. Press <F7> to delete. A confirmation message appears. Press "Y" .
4. Press <F4> for "Append to End" .

3.24.3.1.6.2 (01-01-2012)
Inserting Sections and Documents

To insert sections or documents, use the following procedures:
1. Press <F9> or <Page Up> for Command Mode.
2. Press <F1> or <Page Up> to scroll back to a previous section or <F2> or <Page Down> to scroll forward to the section to be inserted, or press <F5> to locate a specific document and section.
3. To insert a:
  • Section, press <F8>
  
  Note:
  
  Ensure you are in the correct document to insert the new section.
  
  • Document, press <Alt>+<F8>.
4. Enter the data for the inserted section or document.
5. Complete and exit the section.
6. Press <F9> to access Command Mode.
7. Press <F4> for "Append to End" .

3.24.3.1.7 (01-01-2012)
Key Verification

There are two forms of key verification (KV) in ISRP: Block Header only and "full" KV. The type of KV applicable to a particular block depends on various criteria set by Supervisory EOPs (SOPs) prior to KV of the block.
- Block Header Only — All fields of the Block Header must be verified. KV is complete after the last field of the Block Header is verified.
- Full KV — For the Form 1040 family, full KV requires verification of all Section 01 fields. For Forms 1040EZ, KV will end after the Received Date. All fields will appear blank and the prompt "TYPE OF ENTITY" will be present. KV behaves like Original Entry and will access the E-EIF if the document requires access. Otherwise, if the Type of Entity is known, the KV EOP will key S, I, P or L. See IRM 3.24.3.1.4.7.1 through 3.24.3.1.4.7.5 for specific instructions for each Type of Entity.
After all required fields have been verified, the message "ALL SECTIONS VERIFIED" will be displayed at the top right of the screen. Press <F9> to exit. The system will display a "CONFIRM APPLICATION EXIT?" message. Press "Y" .

3.24.3.1.7.1 (01-01-2012)
Short Entity KV

Short Entity—
1. The KV EOP will key the Serial Number and the spouse's Social Security Number, if present.
2. Verification will continue with the Tax Period.
Exception:

If the Name Control is present, the KV EOP must key the Name Control and primary SSN.

3.24.3.1.7.2 (01-01-2012)
Intermediate Entity KV

Intermediate Entity—
1. The KV EOP will key the Serial Number and the spouse's Social Security Number, if present.
2. Verification will continue with the street address.
Exception:

If the Name Control is present, the KV EOP must key the Name Control and primary SSN.

3.24.3.1.7.3 (01-01-2012)
Partial and Long Entity KV

Partial and Long Entity—
1. The KV EOP will key the Serial Number.
2. Verification will continue with the primary Social Security Number.

3.24.3.2 (01-01-2012)
ISRP Transcription Operation Sheets

The following exhibits contain specific data entry procedures.
Some fields require entry of data. These fields are referred to as MUST ENTER fields. They are indicated in the Transcription Operation Sheets by the presence of stars (★★★★★★) in the Field Termination column. MUST ENTER fields will be highlighted in green or yellow on the ISRP screen. See IRM 3.24.37.4.6, ISRP System, General Instructions, for procedures related to MUST ENTER fields.
Certain special characters on the keyboard (non-alphanumeric) may not be entered when processing IMF returns. See "Instructions Column" for individual field entry.
To ensure the appropriate instruction is applied to each return, EOPS should become familiar with all the instructions for each specific field and follow in the order they are presented.
Press <Enter> for any element where no data is present, unless otherwise instructed.

Exhibit 3.24.3-1
Block Header

Block Header Instructions

BLOCK HEADER DATA ENTRY
Source Document or Record: Form 813, 1332 for original input documents; Form 3893 for reinput documents
NOTE: On Form 3893, IGNORE the instructions written on Line 14.
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	SC Block Control	ABC	(auto)	The screen displays the ABC that was entered in the EOP Dialog box, as described in IRM 3.24.37.2.6, ISRP System, General Instructions. It cannot be changed.
(2)	Block DLN	DLN	(auto) ★★★★★★	Enter the 11 digits as shown: (a) Form 813 - from the "Block DLN" box. (b) Form 1332 - from the "Document Locator No." box. (c) Form 3893 - from box 2. Note: If the generated year digit and the year digit in box 12 on the Form 3893 do not agree, press <F1>, Left Arrow, or Up Arrow to overlay the year digit to match the year digit in box 12. (d) The KV EOP will verify the DLN from the first document of the block.
(3)	Batch Number	BATCH	<Enter> ★★★★★★	Enter the batch number as follows: (a) Forms 813, 1332 - from the Batch Control Number box. (b) Form 3893 - from box 3. (c) From the batch transmittal sheet.
(4)	Document Count	COUNT	<Enter> ★★★★★★	Enter the document count as follows: (a) Forms 813,1332 - (1) the circled number. (2) if a number is not circled, add 1 to the Serial Number of the last document in the block. (b) Form 3893 - from box 4.
(5)	Prejournalized Credit Amount	CR	<Enter>	Enter the amount shown: (a) Form 813 - shown as the "Total" or if adjusted, as the "Adjusted Total" . (b) Form 3893 - from box 5. (c) ENTER DOLLARS AND CENTS.
(6)	Debit Amount	DB	<Enter>	Press <Enter>.
(7)	IRP Year Indicator/Trans. Code	TRCODE	<Enter>	Press <Enter>.
(8)	Trans. Date	TRDATE	<Enter>	Press <Enter>.
(9)	Master File Tax Code	MFT	<Enter>	Press <Enter>.
(10)	Secondary Amount	SECAMT	<Enter>	Press <Enter>.
(11)	Source Code	SOURCE	<Enter>	If Form 3893 is attached, enter from box 11 as follows: (a) R = "Reprocessable" box marked. (b) N = "Reinput of Unpostable" box marked. (c) 4 = "SC Reinput" box marked. (d) No box is marked, refer the document to the Supervisor for a determination.
(12)	Year Digit	YEAR	<Enter>	If Form 3893 is attached, enter the digit from box 12 (current year or otherwise). This is a MUST ENTER field if the Source Code is "R" , "N" , or "4" .
(13)	Period Code	PRIOR YEAR	<Enter>	Press <Enter>.
(14)	RPS Indicator	RPS	<Enter>	Enter "S" if: (a) Forms 813, 1332 - "RPS" or "RRPS" is annotated or stamped on the form. (b) Form 3893 - box 13 is marked. (c) This is a MUST ENTER field for Full Paid Returns, Programs 43210, 44120, or 47140.

Exhibit 3.24.3-2
Enhanced-Entity Index File

Enhanced-Entity Index File

ENHANCED-ENTITY INDEX FILE
Source Document or Record: Returns Without Pre-Printed Labels
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	(auto)	Section "01" will always be generated. No entry is required.
(2)	Serial Number	SER#	<Enter>	Enter the last two digits before the hyphen of the DLN from the upper portion of the form. Example: XXxxxXXXxxxXX - X
(3)	Type of Entity	TYPE OF ENTITY	<Enter>	Always press <Enter>.
(4)	Check Digit	CD	(auto)	No entry is required.
(5)	Name Control	NC	<Enter> ★★★★★★	Enter the Name Control for the Primary Taxpayer. (a) If the primary last name is missing or any of the first four characters of the last name are illegible, enter as Long Entity. (b) See IRM 3.24.3.1.4.9.2 and IRM 3.24.37.6.13, ISRP System, General Instructions, for procedures.
(6)	Primary SSN	SSN	(auto) ★★★★★★	Enter the SSN as shown in the "Your social security number" or "Identifying number" box. (a) If missing, illegible, incomplete, more than 9 digits, multiple SSNs on the same line/box, or is a TIN that begins with a red edited "9" , enter as Long Entity. (b) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(7)	Secondary SSN	SSSN	<Enter>	Enter as follows: (a) If there is an SSN present in the "Spouse's social security number" box or written around line 3 of the filing status area on Form 1040 or 1040A, 1040EZ, or Part I, line 1 on Form 1040 PR/SS, enter the SSSN. (b) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures. Note: This element is not entered on Forms 1040NR and 1040NR-EZ.
(8)	Address Key	ADDRESS KEY	<Enter>	Enter the first three numeric digits as shown or edited in the address line and the 4th and 5th digits of the ZIP Code. (a) See IRM 3.24.3.1.4.7.5(2)d for procedures.
(9)	Filing Status Code	FSC	<Enter>	Enter as follows: (a) For Forms 1040 and 1040A, (1) The edited number to the left of the 3 "Filing Status" box. (2) The number by the box that is marked in the " Filing Status" area. (3) If multiple boxes are marked, enter the largest number. (4) If no boxes are marked, enter a "1" if one taxpayer is present in the entity area or "2" if two taxpayers are present. (b) For Form 1040EZ, enter a "1" if one taxpayer is present in the entity area or a "2" if two taxpayers are present. (c) For Form 1040NR, (1) Enter the number edited to the left of the "Filing Status" boxes. (2) If not edited, enter "1" . (d) For Form 1040NR-EZ, (1) The number edited to the left of the "Filing Status" boxes. (2) If not edited, enter a "1" if box 1 is marked or a "3" if box 2 is marked. (3) If no boxes are marked or multiple boxes are marked, enter a "1" . (e) For Form 1040PR/SS, (1) Enter the number edited to the left of the "Filing Status" boxes. (2) If not edited, enter a "1" if one taxpayer is present in the entity area or "2" if two taxpayers are present.

Exhibit 3.24.3-3
Section 01- Form 1040

Form 1040 Instructions

SECTION 01
Source Document or Record: Form 1040
Presence of the following characters in the Element No. Column indicates the prompt will appear for that Type of Entity. S - Short I - Intermediate P - Partial L - Long
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1) S, I, P, L	Section Number	SECT:	(auto)	Section "01" will always be generated. No entry is required.
(2) S, I, P, L	Serial Number	SER#	<Enter>	Enter the last two digits before the hyphen of the DLN from the upper portion of the form. Example: XXxxxXXXxxxXX - X
(3) S, I, P, L	Type of Entity	TYPE OF ENTITY	<Enter>	Enter Type of Entity: "S" , "L" , or <Enter> for E-EIF.
(4) S, I	Check Digit	CD	<Enter>	Enter the Check Digit if present. (a) If no data is present, press <Enter>. (b) See IRM 3.24.3.1.4.9.1 for procedures.
(5) S, I	Name Control	NC	<Enter>	If the Check Digit is not present, enter the Name Control for the Primary Taxpayer. (a) If the primary last name is missing or any of the first four characters of the last name are illegible, enter as Long Entity. (b) See IRM 3.24.3.1.4.9.2 and IRM 3.24.37.6.13, ISRP System, General Instructions, for procedures.
(6) S, I, P, L	Primary SSN	SSN	(auto) ★★★★★★	Enter the SSN as shown in the "Your social security number" box. (a) If missing, illegible, incomplete, more than 9 digits, multiple SSNs on the same line/box, or is a TIN that begins with a red edited "9" , enter as Long Entity. (b) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures. (c) For the error message INVALID CHECK DIGIT, see IRM 3.24.3.1.4.9.1.
(7) S, I, P, L	Secondary SSN	SSSN	<Enter>	Enter the SSN present in the "Spouse's social security number" box or written around line 3 of the filing status area. (a) If prompted and no data is present, press <F7> to override. (b) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(8) P, L	Name	NAME1	<Enter>	Enter the full name(s) as shown or edited on the return. (a) See IRM 3.24.3.1.4.10, 3.24.3.1.5.6.1 and 3.24.37.6.14, ISRP System, General Instructions, for procedures.
(9) P, L	Additional Information Line	AIL	<Enter>	Enter additional information as underlined or instructed. (a) Do not enter the caret (<) in the AIL. (b) For International returns, see IRM 3.24.37.6.18, ISRP System, General Instructions. (c) For "in care of (c/o)" names, enter the percent sign (%), space and the name, unless otherwise instructed. See IRM 3.24.37.6.15, ISRP System, General Instructions. (d) For decedent returns see IRM 3.24.37.6.15(4), ISRP System, General Instructions. (e) See IRM 3.24.37.6.15, ISRP System, General Instructions, for procedures.
(10) I, L	Street Address	ADD	<Enter>	Enter the address as shown or edited on the return. Reminder: If present, enter the apartment number in the "Apt. no." box/area to the right of the street address. (a) For International returns, see IRM 3.24.37.6.18, ISRP System, General Instructions, for procedures. (b) See IRM 3.24.37.6.16, ISRP System, General Instructions, for procedures and Exhibit 3.24.37-1, ISRP System, General Instructions, for standard abbreviations.
(11) I, L	City/State	C/S	<Enter>	Enter as follows: (a) For International returns, see IRM 3.24.37.6.18, ISRP System, General Instructions, for procedures. (b) See IRM 3.24.37.6.17, ISRP System, General Instructions, for procedures for entering the city, state, and ZIP Code. Sight verify if generated. (c) Use Major City Code at your option. Do not enter the slash or state abbreviations if a Major City Code is entered. For Major City Codes, refer to IRM 3.24.37, Exhibit 3.24.37-3, ISRP System, General Instructions. Note: If entry of city and state is required, the following rules apply: (d) Enter city/(slash)state code (with no space before or after the slash) if no Major City Code is used. (e) Correct obviously misspelled cities. (f) Always use standard state abbreviations. (g) For APO/DPO/FPO procedures, see IRM 3.24.37.6.17.2, ISRP System, General Instructions. (h) If the city is not present, enter as: /state code then press <Enter>. (i) If the state is not present, enter as: city/ then press <Enter>.
(12) I, L	ZIP Code	ZIP	<Enter>	If ZIP Code is not present on the screen, enter the digits shown to the right of the state name. (a) For International returns, see IRM 3.24.37.6.18, ISRP System, General Instructions, for procedures. (b) Enter the 5 digit ZIP Code. (c) Ignore the digits in the ZIP plus four code. (d) If other than 5 digit, press <Enter> only. (e) If missing or if any illegible digits, press <Enter> only. (f) If two or more ZIP Codes are present, press <Enter> only.
(13) S, I, P, L	Tax Period	TAXPR	<Enter>	Scan the area of the tax year from the upper right or upper center portion of the form for an indication the Tax Period may be for other than the programmed calendar Tax Year, i.e., a Prior Year. (a) The programmed calendar year is 2011 or 1112. (b) Enter the 4 digits shown, underlined, or edited in YYMM format. (c) If only two digits are underlined, enter those two digits followed by "12" . (d) See IRM 3.24.37.6.7, ISRP System, General Instructions, for procedures. (e) For Prior Year forms, Program 43112, 43172, 46112, or 46172: • This is a MUST ENTER field. • If the document is a current year return, enter the current programmed calendar year (1112). • If the document does not reflect a Tax Period, fill the field with periods.
(14) S, I, P, L	Spouse Name Control	2NDNC	<Enter>	Enter the spouse's Name Control, if present. (a) Use the spouse's last name in the entity area. (b) See IRM 3.24.37.6.13, ISRP System, General Instructions, for procedures. (c) Enter a period for each illegible character. (d) If no data is present, press <Enter>. Exception: This is a MUST ENTER FIELD if FSC is 2. If prompted and no data is present, press <F7> to override.
(15) S, I, P, L	PECF Code	PECF	<Enter>	(a) Enter "1" if one box is marked. (b) Enter "2" if two boxes are marked. Note: Do not enter PECF for tax years 2008 and prior.
(16) S, I, P, L	Special Processing Codes	SPC	<Enter>	Enter the edited character(s) shown in the right margin of the 1040 series between the Secondary SSN and the PECF. (a) Enter a pound sign (#) for each illegible character.
(17) S, I, P, L	Filing Status Code	FSC	<Enter> ★★★★★★	Enter as follows: (1) The edited number to the left of the 3 "Filing Status" box. (2) The number by the box that is marked in the "Filing Status" area. (3) If multiple boxes are marked, enter the largest number. (4) If no boxes are marked, enter a "1" if one taxpayer is present in the entity area or a "2" if two taxpayers are present. Note: If FSC is "2" , 2NDNC is always required, and SSSN is required if Long or Partial Entity. If data is not present for the SSSN or 2NDNC fields, press <F7> to override the error messages.
(18) S, I, P, L	Computer Condition Codes	CCC	<Enter>	Enter the edited characters shown in the upper portion of the "Filing Status" area. (a) Valid characters are alpha A-H and J-Z and numeric 1-9. Note: If an "O" Code is present for this element, enter an alpha "O" . (b) Enter a pound sign (#) for each illegible character. (c) If a "G" Code is present for this element, see "G" Code instructions in the Received Date element. Do not press <F6>.
(19) S, I, P, L	Received Date	DATE	<Enter>	Enter the 6 digits for the Received Date in MMDDYY format. The Received Date is shown on the return as: (a) Stamped on the face of the return. (b) Edited in the area around line 6d. Note: Do not enter any edited dates from the margin or entity area of the form. (c) If a "G" Code is present in the "CCC" and the return is a non-remittance, end the document after this element. (d) If a "G" Code is present in the "CCC" and the return is a remittance, press <Enter> after this element. The system will automatically take you to Sec. 05 for entry of the Remittance. (e) See IRM 3.24.37.6.7, ISRP System, General Instructions, for procedures. Note: This is a MUST ENTER FIELD for Prior Year returns, Program 43112, 43172, 46112, or 46172, and all other programs if the Julian Date in the Block Header DLN is 155 or greater.
(20) S, I, P, L	Exemptions	EXEMP	<Enter>	Enter the 2 digits shown on the second and third lines of the Exemptions area. (The second and third lines are preceded with a bold black dot.) (a) If the second line contains a digit but the third line is blank, enter the digit only. Never end this field with a zero. (b) If the second line is blank but the third line contains a digit, enter a zero for the second line followed by the digit on the third line. (c) If a "0" (zero) precedes one of the digits on either line, do not enter the zero. (d) If either line is more than 9, illegible, or invalid, press <Enter> only. (e) If no data is present on the second and third lines, press <Enter> only.
(21) S, I, P, L	Exemption/EIC/Overflow	E/O	<Enter>	Enter the digits edited in the right margin of the Exemptions area. (a) If any digit is illegible, press <Enter> only.
(22) S, I, P, L	Dependent Status Indicator	DSI	<Enter>	Enter the "1" , if edited, directly above the Child Tax Credit Indicator, Column (4).
(23) S, I, P, L	First Dependent Name Control	NC1	<Enter>	Enter the Name Control for the first dependent entry as shown or edited from line 6c. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt and advance the cursor. Note: If an edited "X" appears to the left of the name, do not enter any information for that Name Control. (a) This is a MUST ENTER field if "EXEMP" contains an entry. (b) If no data is present, press <F7> to override.
(24) S, I, P, L	First Dependent SSN	SSN1	<Enter>	Enter the SSN for the first dependent entry. The Name Control need not be present. (a) This is a MUST ENTER field if "EXEMP" contains an entry. (b) If no data is present, press <F7> to override.
(25) S, I, P, L	Child Tax Credit Indicator 1	C(4)1	<Enter>	Enter a "1" if the checkbox on line 6c(4) relating to the first dependent entry is marked. The Name Control or SSN need not be present. (a) This is a MUST ENTER field if NC1 or SSN1 contains an entry. (b) If no data is present, press <F7> to override. Note: Do not enter child tax credit indicator for tax years 1997 and prior.
(26) S, I, P, L	Second Dependent Name Control	NC2	<Enter>	Enter the Name Control for the second dependent entry as shown or edited from line 6c. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt and advance the cursor. Note: If an edited "X" appears to the left of the name, do not enter any information for that Name Control.
(27) S, I, P, L	Second Dependent SSN	SSN2	<Enter>	Enter the SSN for the second dependent entry. The Name Control need not be present.
(28) S, I, P, L	Child Tax Credit Indicator 2	C(4)2	<Enter>	Enter a "1" if the checkbox on line 6c(4) relating to the second dependent entry is marked. The Name Control or SSN need not be present. (a) This is a MUST ENTER field if NC2 or SSN2 contains an entry. (b) If no data is present, press <F7> to override. Note: Do not enter child tax credit indicator for tax years 1997 and prior.
(29) S, I, P, L	Third Dependent Name Control	NC3	<Enter>	Enter the Name Control for the third dependent entry as shown or edited from line 6c. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt and advance the cursor. Note: If an edited "X" appears to the left of the name, do not enter any information for that Name Control.
(30) S, I, P, L	Third Dependent SSN	SSN3	<Enter>	Enter the SSN for the third dependent entry. The Name Control need not be present.
(31) S, I, P, L	Child Tax Credit Indicator 3	C(4)3	<Enter	Enter a "1" if the checkbox on line 6c(4) relating to the third dependent entry is marked. The Name Control or SSN need not be present. (a) This is a MUST ENTER field if NC3 or SSN3 contains an entry. (b) If no data is present, press <F7> to override. Note: Do not enter child tax credit indicator for tax years 1997 and prior.
(32) S, I, P, L	Fourth Dependent Name Control	NC4	<Enter>	Enter the Name Control for the fourth dependent entry as shown or edited from line 6c. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt and advance the cursor. Note: If an edited "X" appears to the left of the name, do not enter any information for that Name Control.
(33) S, I, P, L	Fourth Dependent SSN	SSN4	<Enter>	Enter the SSN for the fourth dependent entry. The Name Control need not be present.
(34) S, I, P, L	Child Tax Credit Indicator 4	C(4)4	<Enter>	Enter a "1" if the checkbox on line 6c(4) relating to the fourth dependent entry is marked. The Name Control or SSN need not be present. (a) This is a MUST ENTER field if NC4 or SSN4 contains an entry. (b) If no data is present, press <F7> to override. Note: Do not enter child tax credit indicator for tax years 1997 and prior.
(35) S, I, P, L	Return Processing Code	RPC	<Enter> ★★★★★★	Enter the edited characters shown in the right margin of line 22. (a) Valid characters are alpha A-Z and numeric 1-9. (b) Enter a pound sign (#) for each illegible character. (c) If no data is present, press <F7> to override.
(36) S, I, P, L	ERS Action Code	ACT C	<Enter>	Enter the 3 edited digits shown in the bottom center margin. (a) If Action Code is in the "600" series and the return is a non-remittance, end the document after this element. (b) If Action Code is in the "600" series and the return is a remittance, press <Enter> after this element. The system will automatically take you to Section 05 for entry of the Remittance. (c) If illegible or less than three digits, press <Enter>. (d) If multiple Action Codes apply, enter the highest number. (e) AUSPC only - DO NOT enter Action Code 651, even if edited.
(37) S, I, P, L	Audit Code	AUD C	<Enter>	Enter the edited characters shown in the bottom right margin. (a) Enter a pound sign (#) for each illegible character.

Exhibit 3.24.3-4
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ "≡ " ≡
≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡	≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡	≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡	≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Exhibit 3.24.3-5
Section 03 - Form 1040, Page 1

SECTION 03
Source Document or Record: Form 1040, Page 1
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "03" always.
(2)	Wages	LN7 $	<Enter>	Enter the amount from line 7.
(3)	Interest	L8A $	<Enter> MINUS (-)	Enter the amount from line 8a.
(4)	Tax Exempt Interest	L8B $	<Enter>	Enter the amount from line 8b.
(5)	Ordinary Dividends	L9A $	<Enter>	Enter the amount from line 9a.
(6)	Qualified Dividends	L9B $	<Enter>	Enter the amount from line 9b.
(7)	Taxable Refunds	L10 $	<Enter>	Enter the amount from line 10.
(8)	Alimony Received	L11 $	<Enter>	Enter the amount from line 11.
(9)	Schedule C Profit/Loss	L12 $	<Enter> MINUS (-)	Enter the amount from line 12.
(10)	Schedule D Profit/Loss	L13 $	<Enter> MINUS (-)	Enter the amount from line 13.
(11)	Other Gains/Loss	L14 $	<Enter> MINUS (-)	Enter the amount from line 14.
(12)	IRA Distribution	15A $	<Enter>	Enter the amount from line 15a.
(13)	Taxable IRA	15B $	<Enter>	Enter the amount from line 15b.
(14)	Pensions and Annuities	16A $	<Enter>	Enter the amount from line 16a.
(15)	Taxable Pensions and Annuities	16B $	<Enter>	Enter the amount from line 16b.
(16)	Schedule E Profit/Loss	L17 $	<Enter> MINUS (-)	Enter the amount from line 17.
(17)	Combined Schedule F Profit/Loss	L18 $	<Enter> MINUS (-)	Enter the amount from line 18.
(18)	Unemployment Compensation	L19 $	<Enter>	Enter the amount from line 19.
(19)	Gross Social Security	20A $	<Enter>	Enter the amount from line 20a.
(20)	Taxable Social Security	20B $	<Enter>	Enter the amount from line 20b.
(21)	Other Income	L21 $	<Enter> MINUS (-)	Enter the amount from line 21.
(22)	Total Income	L22 $	<Enter> MINUS (-) ★★★★★★	Enter the amount from line 22. (a) If the Zero Balance Error Message appears, sight verify raised boxes. (b) See IRM 3.24.3.1.5.1 for correction procedures.
(23)	Form 982 Indicator	982	<Enter>	Enter the edited "1" from the dotted portion of line 23, if present.
(24)	Educator Expenses	L23 $	<Enter>	Enter the amount from line 23.
(25)	Business Expenses/Certain Reservists/etc.	L24 $	<Enter>	Enter the amount from line 24.
(26)	Health Savings Account Deduction	L25 $	<Enter>	Enter the amount from line 25.
(27)	Moving Expenses	L26 $	<Enter>	Enter the amount from line 26.
(28)	Deduction for SE Tax	L27 $	<Enter>	Enter the amount from line 27.
(29)	SEP/SIMPLE Payments	L28 $	<Enter>	Enter the amount from line 28.
(30)	SE Health Insurance	L29 $	<Enter>	Enter the amount from line 29.
(31)	Early Withdrawal Penalty	L30 $	<Enter>	Enter the amount from line 30.
(32)	Alimony SSN	31BSSN	<Enter>	Enter the SSN from line 31b. (a) If only one "9" is edited, enter a "9" and press <Enter>.
(33)	Alimony Paid	31A $	<Enter>	Enter the amount from line 31a.
(34)	IRA Deduction	L32 $	<Enter>	Enter the amount from line 32.
(35)	Student Loan Interest Deduction	L33 $	<Enter>	Enter the amount from line 33.
(36)	Tuition and Fees	L34 $	<Enter>	Enter the amount from line 34.
(37)	Domestic Production Activities Deduction	L35 $	<Enter>	Enter the amount from line 35.
(38)	Medical Savings Account	35SPACE $	<Enter>	Enter the edited amount identified as MSA from the open space above line 36.
(39)	Other Adjustments	36… $	<Enter>	Enter the amount present or edited from the dotted portion of line 36.
(40)	Total Adjustments	L36 $	<Enter>	Enter the amount from line 36. (a) If the Zero Balance Error Message appears, sight verify raised boxes. (b) See IRM 3.24.3.1.5.1 for correction procedures. (c) This becomes a MUST ENTER FIELD if any of lines 23 through 36... contain entries.
(41)	Adjusted Gross Income	L37 $	<Enter> MINUS (-) ★★★★★★	Enter the amount from line 37. (a) If the Zero Balance Error Message appears, sight verify raised boxes. (b) See IRM 3.24.3.1.5.1 for correction procedures.

Exhibit 3.24.3-6
Section 04 - Form 1040, Page 2

SECTION 04
Source Document or Record: Form 1040, Page 2
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "04" always.
(2)	Age/Blind Indicator	39A BX	<Enter>	(a) Enter the check boxes from line 39a in the following order: (1) You were born... (2) Blind (3) Spouse was born... (4) Blind (b) Enter a "1" if the box has been marked. (c) If blank, enter a "0" (zero) only if there is a mark in any of the remaining boxes. Note: Never end this field with a zero. (d) See IRM 3.24.3.1.4.13 for specific examples.
(3)	Taxable Income	L43 $	<Enter>	Enter the amount from line 43. If the taxpayer has indicated a minus, press <Enter> only. Note: If the only entry for Section 04 is a negative amount on line 43, omit the section.
(4)	Tentative Tax (8814/4972)	L44 $	<Enter>	Enter the amount from line 44.
(5)	Alternative Minimum Tax	L45 $	<Enter>	Enter the amount from line 45.
(6)	Foreign Tax Credit	L47 $	<Enter>	Enter the amount from line 47.
(7)	Credit for Child and Dependent Care	L48 $	<Enter>	Enter the amount from line 48.
(8)	Education Credits	L49 $	<Enter>	Enter the amount from line 49.
(9)	Retirement Savings Contributions Credit	L50 $	<Enter>	Enter the amount from line 50.
(10)	Child Tax Credit	L51 $	<Enter>	Enter the amount from line 51.
(11)	Residential Energy Credit	L52 $	<Enter>	Enter the amount from line 52.
(12)	Other Credits	L53 $	<Enter>	Enter the amount from line 53.
(13)	Form 3800	53"A" RT $	<Enter>	Enter the edited amount identified as 53A from the open space above line 54.
(14)	Form 8801	53"B" RT $	<Enter>	Enter the edited amount identified as 53B from the open space above line 54.
(15)	Credit for the Elderly	53"C" RT $	<Enter>	Enter the edited amount identified as 53C from the open space above line 54.
(16)	Total Credits	L54 $	<Enter>	Enter the amount from line 54. Note: This becomes a MUST ENTER field if any of the lines 47 through 53"C" RT have an entry.
(17)	Combined SE Tax	L56 $	<Enter>	Enter the amount from line 56.
(18)	Unreported Social Security & Medicare Tax (4137/8919)	L57 $	<Enter>	Enter the amount from line 57.
(19)	Tax on Qualified Retirement IRAs—F5329	L58 $	<Enter>	Enter the amount from line 58.
(20)	Schedule H, line 26	59A $	<Enter>	Enter the amount from line 59A.
(21)	Form 5405	59B $	<Enter>	Enter the amount from line 59B.
(22)	Other Taxes	L60 $	<Enter>	Enter the amount from line 60
(23)	Total Tax	L61	<Enter> ★★★★★★	Enter the amount from line 61. ENTER DOLLARS AND CENTS. (a) If the Zero Balance Error Message appears, sight verify raised boxes. (b) See IRM 3.24.3.1.5.1 for correction procedures.

Exhibit 3.24.3-7
Section 05 - Form 1040, Page 2

SECTION 05
Source Document or Record: Form 1040, Page 2
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
Note: ALL MONEY AMOUNTS SHOULD BE ENTERED AS DOLLARS AND CENTS.
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "05" always.
(2)	Withholding Tax	L62	<Enter> ★★★★★★	Enter the amount from line 62.
(3)	Estimated Tax Credits	L63	<Enter>	Enter the amount from line 63.
(4)	Earned Income Credit	64A	<Enter>	Enter the amount from line 64a. (a) If "888" is edited on the line, enter as dollars and cents (888.00).
(5)	Nontaxable Combat Pay Election	64B	<Enter>	Enter the amount from line 64b.
(6)	Additional Child Tax Credit	L65	<Enter>	Enter the amount from line 65.
(7)	Education Credits	L66	<Enter>	Enter the amount from line 66.
(8)	First-Time Homebuyer Credit	L67	<Enter>	Enter the amount from line 67.
(9)	Amount Paid with Extension	L68	<Enter>	Enter the amount from line 68.
(10)	Excess (FICA) SST	L69	<Enter>	Enter the amount from line 69.
(11)	Fuel Tax Credit	L70	<Enter>	Enter the amount from line 70.
(12)	Other Credits	L71	<Enter>	Enter the amount from line 71.
(13)	Form 2439	71"A" RT	<Enter>	Enter the edited amount identified as 71A from the open space above line 72.
(14)	Form 8839	71"B" RT	<Enter>	Enter the edited amount identified as 71B from the open space above line 72.
(15)	Form 8801	71"C" RT	<Enter>	Enter the edited amount identified as 71C from the open space above line 72.
(16)	Total Payments	L72	<Enter> ★★★★★★	Enter the amount from line 72. (a) If the Zero Balance Error Message appears, sight verify raised boxes. (b) See IRM 3.24.3.1.5.1 for correction procedures.
(17)	Refund Amount	74A	<Enter> MINUS (-)	Enter the amount from line 74a. (a) If lines 74a, 75, and 76 have no entries, but there is an amount on line 73, enter line 73 amount for this field. (b) If no data is present, press <Enter>. Note: The amount on this line appears as a negative always. Caution: If the refund is $1 million or more, enter Action Code 341.
(18)	ES Credit Elect	L75	<Enter> ★★★★★★	Enter the amount from line 75.
(19)	Amount You Owe	L76	<Enter> ★★★★★★	Enter the amount from line 76. Exception: If the amount is the same as Element (30), Remittance, enter a "0" (zero) only and press <Enter>.
(20)	Pre-Determined ES Penalty	L77	<Enter> ★★★★★★	Enter the amount from line 77.
(21)	Third Party Designee Checkbox	3Y/N	<Enter>	If only the Yes box is marked in the Third Party Designee area, enter a "1" and enter the Third Party Information. (a) In all other cases, press <Enter> and do not enter any of the Third Party information. NOTE : Taxpayer editing to the Third Party Information Yes/No boxes will not be honored unless the taxpayer has initialed the change. (b) Do not enter the checkbox for tax years 2000 and prior.
(22)	Third Party Designee Name	3NAME	<Enter>	Enter as shown in the Third Party Designee area. (a) A-Z, 0–9, and blanks are valid. (b) Space for illegible or special characters. Exception: Do not space for apostrophes. (c) Do not enter the words "Preparer" , "Prep" , "Self-Prepared" , or any phrases or variations of "Preparer" . (d) Follow name line rules in IRM 3.24.37.6.14, ISRP System, General Instructions, that have not been addressed in (a) through (c).
(23)	Third Party Designee ID#	3ID#	<Enter>	Enter the Personal Identification Number in the Third Party Designee area. (a) A-Z, 0–9, and blanks are valid. (b) Ignore special characters. (c) Space for illegible characters. (d) Enter up to 9 characters. (e) Do not enter"Applied For" ,"Pending" , or any phrases or variations of applied for.
(24)	E-File Mandate Waiver Indicator, Form 8948	E-WAIV	<Enter>	Enter the edited digit to the right of the Daytime phone number box. (a) If multiple digits are edited, enter the first digit. (b) Press <Enter> for an illegible digit.
≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡	≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
(26)	Preparer's Code	CODE	<Enter>	Enter the edited character to the right of the EIN.
(27)	Preparer TIN	PTIN	<Enter>	Enter from the PTIN line or from the stamp, label, or written as shown in the Preparer's area. This entry can consist of the letter "P" or "S" followed by 8 digits. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(28)	Firm's EIN	EIN	<Enter>	Enter the numerics from the Firm's EIN line or from the stamp, label, or written as shown in the Preparer's area. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(29)	Preparer's Telephone #	TEL#	<Enter>	Enter the first 10 characters of the preparer's telephone number from the "Phone no." line or from the stamp, label, or written in the Preparer's area. (a) A-Z and 0-9 are valid. (b) If two telephone numbers are present, enter the first 10 characters of the first complete telephone number. (c) Ignore special characters and blanks. (d) Disregard a leading "1" or "011" , hyphens, and parentheses. (e) Do not enter the telephone number if it is incomplete (not at least 10 characters), if any characters are illegible, or if all the characters are the same.
(30)	Remittance	RMT	<Enter>	This is a MUST ENTER field if the CR prompt (Element 5, Prejournalized Credit Amount) in the Block Header contains an entry. (a) Enter the amount imprinted by a cash register or the amount edited or underlined in green pencil in the Refund or Amount You Owe area. (b) Enter the RPS amount printed in the upper right corner of the return ONLY if underlined in green. (c) If a cash register or green penciled amount is not present on the document, or if such an amount is present on a reinput document but is also circled by editing, enter a "0" (zero). (d) If an edited return is attached to the front of an original return, enter the Remittance amount from the original return. (e) If the amount is illegible, use the Form 813 amount for this Serial Number. (f) If a "G" Condition Code or an Action Code in the "600" series is present in Section 01, the system will automatically end the document after <Enter> is pressed.

Exhibit 3.24.3-8
Section 06 - Form 1040

SECTION 06
Source Document or Record: Form 1040
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "06" always. See IRM 3.24.3.1.4.14 for specific examples.
(2)	Routing Transit Number	RTN	<Enter>	Enter up to 9 digits of the RTN from line 74b. (a) Ignore excess digits, alphas, blanks, or special characters shown. (b) Press <Enter> if: • the RTN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. • one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(3)	Depositor Account Number	DAN	<Enter> ★★★★★★	Enter the alpha/numeric Account Number from line 74d. (a) Only alphas, numerics, and hyphens (-) are valid. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or other special characters shown. (d) Enter a single period and press <Enter> if: • the DAN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more characters have been altered, white-out, or marked through in either the RTN or DAN. • one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN. (e) If more than 17 characters, enter a pound sign (#) in the last position.
(4)	DAN For Verification	DAN	<Enter> ★★★★★★	Enter the DAN again for verification. (a) If entry does not match Element (3), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field. (b) "DAN MIS-MATCH" error message will be displayed until both DAN fields agree.
(5)	Type of Depositor Account	TYPE	<Enter>	Enter the "S" or "C" that represents the box marked for Savings or Checking from line 74c. Exception: If entering a "blank" section, press <Enter>. See IRM 3.24.3.1.4.14. (a) If both boxes are marked, press <Enter>. (b) If neither box is marked, press <Enter>. (c) If only the TYPE box is marked, press <Enter> to enter a "blank" section. Note: When <Enter> is pressed, the system generates a "C" .

Exhibit 3.24.3-9
Section 07 - Form 1040 — Schedule A

SECTION 07
Source Document or Record: Form 1040—Schedule A
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "07" always. Note: Enter the section, if present, even if there are no lines to transcribe. Enter a zero in the MUST ENTER field.
(2)	Medical and Dental Expenses	LN1 $	<Enter>	Enter the amount from line 1.
(3)	Total Medical	LN4 $	<Enter>	Enter the amount from line 4.
(4)	State & Local Income Tax	LN5 $	<Enter>	Enter the amount from line 5.
(5)	Line 5 Checkbox	5CKBX	<Enter>	(a) Enter a "1" if box a is marked. (b) Enter a "2" if box b or both boxes are marked.
(6)	Real Estate Tax	LN6 $	<Enter>	Enter the amount from line 6.
(7)	Personal Property Taxes	LN7 $	<Enter>	Enter the amount from line 7.
(8)	Other Taxes	LN8 $	<Enter>	Enter the amount from line 8.
(9)	Total Tax	LN9 $	<Enter>	Enter the amount from line 9.
(10)	Home Mortgage Interest	L10 $	<Enter>	Enter the amount from line 10.
(11)	Home Mortgage Paid to Individual	L11 $	<Enter>	Enter the amount from line 11.
(12)	Deductible Points	L12 $	<Enter>	Enter the amount from line 12.
(13)	Qualified Mortgage Insurance Premium	L13 $	<Enter>	Enter the amount from line 13.
(14)	Investment Interest	L14 $	<Enter>	Enter the amount from line 14.
(15)	Total Interest Expense	L15 $	<Enter>	Enter the amount from line 15.
(16)	Gifts by Cash or Check	L16 $	<Enter>	Enter the amount from line 16.
(17)	Other Contributions	L17 $	<Enter>	Enter the amount from line 17.
(18)	Carryover Contributions	L18 $	<Enter>	Enter the amount from line 18.
(19)	Total Contributions	L19 $	<Enter>	Enter the amount from line 19.
(20)	Casualty/Theft Loss	L20 $	<Enter>	Enter the amount from line 20.
(21)	Unreimbursed Employee Expenses	L21 $	<Enter>	Enter the amount from line 21.
(22)	Gross Miscellaneous Deductions	L24 $	<Enter>	Enter the amount from line 24.
(23)	Net Miscellaneous Deductions	L27 $	<Enter>	Enter the amount from line 27.
(24)	Other Miscellaneous Deductions	L28 $	<Enter>	Enter the amount from line 28.
(25)	Total Itemized Deductions	L29 $	<Enter> ★★★★★★	Enter the amount from line 29. (a) If the Zero Balance Error Message appears, sight verify raised boxes. (b) See IRM 3.24.3.1.5.1 for correction procedures.
(26)	Elect to Itemize Checkbox	30CKBX	<Enter>	Enter a "1" if the checkbox at the end of line 30 is marked.

Exhibit 3.24.3-10
Section 08 - Form 1040 — Schedule B

SECTION 08
Source Document or Record: Form 1040—Schedule B
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Section 08 will not be prompted. If data is present for Section 08, overlay with "08" .
(2)	Schedule B Interest	2… $	<Enter>	Enter the amount edited to the immediate left of line 2.
(3)	Excludable Savings Bond Interest	LN3 $	<Enter>	Enter the amount from line 3.
(4)	Schedule B Dividends	6… $	<Enter>	Enter the amount edited above the instructions for line 6.
(5)	Foreign Accounts Indicator	L7A	<Enter>	Enter the edited digit from the line 7a checkbox area.

Exhibit 3.24.3-11
Sections 09, 10 and 11 - Form 1040 — Schedule C/Schedule C-EZ

SECTIONS 09, 10, AND 11
Source Document or Record: Form 1040—Schedule C/Schedule C-EZ
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter as follows: (a) "09" for 1st Schedule C or C-EZ. (b) "10" for 2nd Schedule C or C-EZ. (c) "11" for 3rd Schedule C or C-EZ. Note: For Schedule C–EZ, only Elements (2) through (6), (9) through (14), and (32), are to be entered. Note: If only the RISK is to be entered, DO NOT ENTER THE SECTION.
(2)	SSN	SSN	<Enter>	Enter the SSN from the SSN box. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(3)	Principal Business or Profession	LNA	<Enter>	Enter up to 20 characters as shown on line A. The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, and (. Note: An address, "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(4)	NAICS Code	LNB	<Enter>	Enter the numeric digits, including zeros, from line B. (a) If more than 6 digits are present, press <Enter>. (b) If more than one code is present, enter the first code listed. (c) If 6 or fewer digits are present, enter digits and press <Enter>. (d) If there are any illegible characters, press <Enter>.
(5)	Business Name	LNC	<Enter>	Enter up to 20 characters as shown on line C. The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, and (. Note: An address, "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(6)	E. I. Number	LND	<Enter>	Enter the EIN from the Employer ID Number box, line D. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(7)	Accounting Method Code	LNF	<Enter>	Enter a "1" , "2" or "3" representing the box marked on line F. (a) If more than one box is marked, press <Enter> only. (b) Do not enter for Schedule C-EZ.
(8)	The First Schedule C Filed	LNH	<Enter>	Enter a "1" if the box on line H is marked.
(9)	Schedule C 1099 Required	LNI/LNF	<Enter>	Enter the Yes/No checkboxes from line I as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked. (c) Schedule C-EZ enter from line F.
(10)	Schedule C 1099 Filed	LNJ/LNG	<Enter>	Enter the Yes/No checkboxes from line J as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked. (c) Schedule C-EZ enter from line G.
(11)	Merchant Card Payments	L1A $	<Enter>	Enter the amount from line 1a.
(12)	Gross Unreported Receipts/Sales	L1B $	<Enter>	Enter the amount from line 1b.
(13)	Statutory Employee W-2 Income	L1C $	<Enter>	Enter the amount from line 1c.
(14)	Gross Receipts/Gross Income	L1D $	<Enter>	Enter the amount from line 1d. (a) Schedule C-EZ — after entering this element, press <F6>. The system will take you to Prompt 28/2, "Total Expenses" for entry.
(15)	Returns & Allowances	LN2 $	<Enter>	Enter the amount from line 2. Do not enter for Schedule C-EZ.
(16)	Total Gross Receipts	LN3 $	<Enter>	Enter the amount from line 3. Do not enter for Schedule C-EZ.
(17)	Cost of Goods Sold	LN4 $	<Enter>	Enter the amount from line 4.
(18)	Other Income	LN6 $	<Enter> MINUS (-)	Enter the amount from line 6.
(19)	Car/Truck Expense	LN9 $	<Enter>	Enter the amount from line 9.
(20)	Depreciation	L13 $	<Enter>	Enter the amount from line 13.
(21)	Insurance	L15 $	<Enter>	Enter the amount from line 15.
(22)	Mortgage Interest	16A $	<Enter>	Enter the amount from line 16a.
(23)	Legal & Professional Services	L17 $	<Enter>	Enter the amount from line 17.
(24)	Office Expenses	L18 $	<Enter>	Enter the amount form line 18.
(25)	Repairs & Maintenance	L21 $	<Enter>	Enter the amount from line 21.
(26)	Travel	24A $	<Enter>	Enter the amount from line 24a.
(27)	Net Meals and Entertainment	24B $	<Enter>	Enter the amount from line 24b.
(28)	Utilities	L25 $	<Enter>	Enter the amount from line 25.
(29)	Schedule C Wages	L26 $	<Enter>	Enter the amount from line 26.
(30)	Other Expenses	27A $	<Enter>	Enter the amount from line 27a.
(31)	Total Expenses	28/2 $	<Enter> ★★★★★★	Enter the amount from line 28. (a) Schedule C-EZ — enter from line 2.
(32)	Expenses for Business Use of Home	L30 $	<Enter>	Enter the amount from line 30.
(33)	At Risk Indicator	RISK	<Enter>	Always enter as follows: (a) If line 32a checkbox is marked, enter a "1" . (b) If line 32b checkbox or if both checkboxes are marked, enter a "2" . (c) If no checkboxes are marked, enter a "3" . (d) For Schedule C-EZ, always press <Enter>. Note: This is a MUST ENTER field if either Element (7) or (15) have an entry.
(34)	Inventory at Beginning of Year	L35 $	<Enter>	Enter the amount from line 35.
(35)	Inventory at End of Year	L41 $	<Enter>	Enter the amount from line 41.

Exhibit 3.24.3-12
Section 12 - Form 1040 — Schedule D

SECTION 12
Source Document or Record: Form 1040—Schedule D
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "12" always.
(2)	Short Term 1 Sales Price	L1(E) $	<Enter>	Enter the amount from line 1, Column (e).
(3)	Short Term 1 Cost Amount	L1(F) $	<Enter>	Enter the amount from line 1, Column (f).
(4)	Short Term 2 Sales Price	L2(E) $	<Enter>	Enter the amount from line 2, Column (e).
(5)	Short Term 3 Sales Price	L3(E) $	<Enter>	Enter the amount from line 3, Column (e).
(6)	Net Short-Term Gain/ Loss	LN7 $	<Enter> MINUS (-)	Enter the amount from line 7, Column (h).
(7)	Long Term 1 Sales Price	L8(E) $	<Enter>	Enter the amount from line 8, Column (e).
(8)	Long Term 1 Cost Amount	L8(F) $	<Enter>	Enter the amount from line 8, Column (f).
(9)	Long Term 2 Sales Price	L9(E) $	<Enter>	Enter the amount from line 9, Column (e).
(10)	Capital Gain Distributions	L13 $	<Enter>	Enter the amount from line 13, Column (h).
(11)	Net Long-Term Gain/ Loss	L15 $	<Enter> MINUS (-)	Enter the amount from line 15, Column (h).
(12)	28% Rate Gain	L18 $	<Enter>	Enter the amount from line 18.
(13)	Unrecaptured Section 1250 Gain	L19 $	<Enter>	Enter the amount from line 19.

Exhibit 3.24.3-13
Section 13 - Form 1040 — Schedule E

SECTION 13
Source Document or Record: Form 1040—Schedule E
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "13" always.
(2)	Schedule E Form 1099 Required	LNA	<Enter>	Enter the Yes/No checkboxes from line A as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.
(3)	Schedule E Form 1099 Required	LNB	<Enter>	Enter the Yes/No checkboxes from line B as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.
(4)	Repairs, Column A	14A $	<Enter>	Enter the amount from line 14, Column A.
(5)	Repairs, Column B	14B $	<Enter>	Enter the amount from line 14, Column B.
(6)	Repairs, Column C	14C $	<Enter>	Enter the amount from line 14, Column C.
(7)	Rental Income Reported	23A $	<Enter>	Enter the amount from line 23a.
(8)	Royalty Income Reported	23B $	<Enter>	Enter the amount from line 23b.
(9)	Rental Income Reported	23C $	<Enter>	Enter the amount from line 23c.
(10)	Royalty Income Reported	23D $	<Enter>	Enter the amount from line 23d.
(11)	Total Mortgage Interest	23E $	<Enter>	Enter the amount from line 23e.
(12)	Total Rental Depreciation	23F $	<Enter>	Enter the amount from line 23f.
(13)	Gross Total Expenses	23G $	<Enter>	Enter the amount from line 23g.
(14)	Rental and Royalty Income	L24 $	<Enter> ★★★★★★	Enter the amount from line 24.
(15)	Rental and Royalty Loss	L25 $	<Enter>	Enter the amount from line 25.
(16)	Passive Losses Not Reported on Form 8582 YES/NO	27CKBX	<Enter> ★★★★★★	Enter the Yes/No checkboxes from line 27 as follows: (a) "1" if the Yes box is marked or if both the Yes and No boxes are marked. (b) "2" if the No box is marked. (c) "0" (zero) if neither box is marked and other entries are present on the form.
(17)	Partnership/Corporation Passive Income	29AG $	<Enter>	Enter the amount from line 29a, Column (g).
(18)	Partnership/Corporation Non Passive Income	29AJ $	<Enter>	Enter the amount from line 29a, Column (j).
(19)	Partnership/Corporation Passive Loss	29BF $	<Enter>	Enter the amount from line 29b, Column (f).
(20)	Partnership/Corporation Non Passive Loss	29BH $	<Enter>	Enter the amount from line 29b, Column (h).
(21)	Partnership/Corporation Income	L30 $	<Enter> ★★★★★★	Enter the amount from line 30.
(22)	Partnership/Corporation Loss	L31 $	<Enter>	Enter the amount from line 31.
(23)	Estate/Trust Passive Income	34AD $	<Enter>	Enter the amount from line 34a, Column (d).
(24)	Estate/Trust Passive Loss	34BC $	<Enter>	Enter the amount from line 34b, Column (c).
(25)	Estate/Trust Income	L35 $	<Enter>	Enter the amount from line 35.
(26)	Estate/Trust Loss	L36 $	<Enter>	Enter the amount from line 36.
(27)	K–1 ES Payment Indicator	37…	<Enter>	Enter a "1" if the words "K–1 ES Payment" , "ES Payment Claimed" , or other variation is present on the dotted portion of line 37.
(28)	REMICs	L39 $	<Enter> MINUS (-)	Enter the amount from line 39.
(29)	Net Farm Rent Income/Loss	L40 $	<Enter> MINUS (-)	Enter the amount from line 40.
(30)	Total Farm and Fishing Income	L42 $	<Enter>	Enter the amount from line 42.

Exhibit 3.24.3-14
Sections 14 and 15 - Form 1040 — Schedule F

SECTIONS 14 AND 15
Source Document or Record: Form 1040—Schedule F
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter as follows: (a) "14" for 1st Schedule F. (b) "15" for 2nd Schedule F. Note: If only the RISK is to be entered, DO NOT ENTER THE SECTION.
(2)	NAICS Code	LNB	<Enter>	Enter the numeric digits, including zeros, from line B. (a) If more than 6 digits are present, press <Enter>. (b) If more than one code is present, enter the first code listed. (c) If 6 or fewer digits are present, enter digits and press <Enter>. (d) If there are any illegible characters, press <Enter>.
(3)	E. I. Number	LND	<Enter>	Enter the EIN from the Employer ID Number box, line D. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(4)	Schedule F Form 1099 Required	LNF	<Enter>	Enter the Yes/No checkboxes from line F as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.
(5)	Schedule F Form 1099 Filed	LNG	<Enter>	Enter the Yes/No checkboxes from line G as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.
(6)	Cost or Other Basis	L1D $	<Enter>	Enter the amount from line 1d.
(7)	Products Raised Sales	L2A $	<Enter>	Enter the amount from line 2a.
(8)	Other Products Sales	L2B $	<Enter>	Enter the amount from line 2b.
(9)	Cooperative Distributions	L3A $	<Enter>	Enter the amount from line 3a.
(10)	Taxable Cooperative Distributions—Cash	L3B $	<Enter>	Enter the amount from line 3b.
(11)	Agriculture Program Payments—Cash	L4A $	<Enter>	Enter the amount from line 4a.
(12)	Taxable Agricultural Program Payments—Cash	L4B $	<Enter>	Enter the amount from line 4b.
(13)	CCC Loans Forfeited	L5B $	<Enter>	Enter the amount from line 5b.
(14)	Gross Crop Insurance- Cash	L6A $	<Enter>	Enter the amount from line 6a.
(15)	Taxable Crop Insurance- Cash	L6B $	<Enter>	Enter the amount from line 6b.
(16)	Custom Hire Income	L7A $	<Enter>	Enter the amount from line 7a.
(17)	Other Custom Hire Income	L7B $	<Enter>	Enter the amount from line 7b.
(18)	Gross Income	LN9 $	<Enter> MINUS (-) ★★★★★★	Enter the amount from line 9.
(19)	Custom Hire Expense	L13 $	<Enter>	Enter the amount from line 13.
(20)	Gasoline Fuel Oil	L19 $	<Enter>	Enter the amount from line 19.
(21)	Mortgage Interest	21A $	<Enter>	Enter the amount from line 21a.
(22)	Repairs & Maintenance	L25 $	<Enter>	Enter the amount from line 25.
(23)	Supplies Purchased	L28 $	<Enter>	Enter the amount from line 28.
(24)	Total Farm Expense	L33 $	<Enter> ★★★★★★	Enter the amount from line 33.
(25)	At Risk Indicator	RISK	<Enter> ★★★★★★	Always enter as follows: (a) If line 36a checkbox is marked, enter a "1" . (b) If line 36b checkbox or if both checkboxes are marked, enter a "2" . (c) If no checkboxes are marked, enter a "3" .
(26)	Cooperative Distributions	38A $	<Enter>	Enter the amount from line 38a.
(27)	Cooperative Distributions—Taxable Amount	38B $	<Enter>	Enter the amount from line 38b.
(28)	Agricultural Program Payments	39A $	<Enter>	Enter the amount from line 39a.
(29)	CCC Loans Forfeited	40B $	<Enter>	Enter the amount from line 40b.
(30)	Total Income	L44 $	<Enter>	Enter the amount from line 44.
(31)	Gross Income	L50 $	<Enter> MINUS (-)	Enter the amount from line 50.

Exhibit 3.24.3-15
Section 16 - Form 1040 — Schedule R

SECTION 16
Source Document or Record: Form 1040—Schedule R
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "16" always.
(2)	Filing Status Age Indicator	BOX 1–9	<Enter>	Enter the digit of the box marked in Part I. (a) If no box is marked, press <Enter>. (b) If more than one box is marked, press <Enter>. Note: The system generates a "0" (zero) when you press <Enter> only.
(3)	Taxable Disability Income	L11 $	<Enter>	Enter the amount from line 11.
(4)	Other Pension or Annuities	13C $	<Enter>	Enter the amount from line 13c.

Exhibit 3.24.3-16
Sections 17 and 18 - Form 1040 — Schedule SE

SECTIONS 17 AND 18
Source Document or Record: Form 1040—Schedule SE
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1) When there are multiple Schedule SEs completed with the SAME SSN (i.e., both Section A (Short Schedule SE) and Section B (Long Schedule SE), two Section As, or two Section Bs), (a) And one schedule does not contain transcription lines other than the SSN, do not enter this schedule as a section. (b) And two or more contain the same data, enter the first schedule only. Exception: If both Section A and Section B contain the same data, enter the schedule with Section B only. (c) And two or more contain different data:
	(1) Enter the first schedule as Section 17. (2) Enter the second schedule as Section 18.
(2) When there are multiple Schedule SEs completed with a DIFFERENT SSN [i.e., both Section A (Short Schedule SE) and Section B (Long Schedule SE), two Section As, or two Section Bs] unless edited: (a) Enter the first schedule as Section 17. (b) Enter the second schedule as Section 18.
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; unless edited, enter as follows: (a) "17" for 1st Schedule SE. (b) "18" for 2nd Schedule SE.
(2)	SSN	SSN	<Enter>	Enter the digits shown or edited from the SSN box. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(3)	Net Profit/Loss Farm	L1A $	<Enter> MINUS (-)	Enter the amount from line 1a.
(4)	Conservation Reserve Program Payments	L1B $	<Enter>	Enter the amount from line 1b.
(5)	Net Profit/Loss Non-Farm	LN2 $	<Enter> MINUS (-)	Enter the amount from line 2.
(6)	Tentative Earnings	LN3 $	<Enter> MINUS (-)	Enter the amount from line 3.
(7)	SE Quarters Covered	QTRS	<Enter>	Enter the edited digit from the right margin of: (a) Section A, line 4. (b) Section B, line 4c. Note: If data was entered from Section A, end the section after this field.
(8)	Tentative Church Wages	L5A $	<Enter>	Enter the amount from line 5a, Section B (Long Schedule SE). Note: Do not enter the amount from line 5, Short Schedule SE.
(9)	Total Social Security Wages/Tips/RRT and Unreported Tips	L8D $	<Enter>	Enter the amount from line 8d, Section B.
(10)	SE Farm Method Code	CODE	<Enter>	Enter the edited digit from the bottom center margin, Section B.

Exhibit 3.24.3-17
Section 19 – Form 1040 — Form 1116

SECTION 19
Source Document or Record: Form 1040—Form 1116
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "19" always.
(2)	Additional Forms 1116 Attached	PTI RT	<Enter>	Enter the edited digit from the margin to the far right of the title "Part I" .
(3)	Gross Income from Foreign Source	L1A $	<Enter>	Enter the amount from Part I, line 1a, Total Column.
(4)	Applicable Deductions and Losses	LN6 $	<Enter>	Enter the amount from Part I, line 6, Total Column.
(5)	Taxable Income from Foreign Source	LN7 $	<Enter>	Enter the amount from Part I, line 7.
(6)	Total Foreign Tax Paid	LN8 $	<Enter>	Enter the amount from Part II, line 8.
(7)	Total Foreign Tax Available for Credit	L14 $	<Enter>	Enter the amount from Part III, line 14.
(8)	Adjustment to Taxable Income	L16 $	<Enter>	Enter the amount from Part III, line 16.
(9)	Net Taxable Income from Foreign Source	L17 $	<Enter> MINUS (-)	Enter the amount from Part III, line 17.
(10)	Maximum Allowable Credit	L21 $	<Enter>	Enter the amount from Part III, line 21.
(11)	Tentative Foreign Tax Credit	L22 $	<Enter>	Enter the amount from Part III, line 22.
(12)	International Boycott	L29 $	<Enter>	Enter the amount from Part IV, line 29.
(13)	Foreign Tax Credit	L30 $	<Enter>	Enter the amount from Part IV, line 30.

Exhibit 3.24.3-18
Section 20 — Form 1040 — Schedule J

SECTION 20
Source Document or Record: Form 1040—Schedule J
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "20" always.
(2)	Elected Farm Income	L2A $	<Enter> MINUS (-)	Enter the amount from line 2a.
(3)	Excess Net-Long Term Gain	L2B $	<Enter>	Enter the amount from line 2b.
(4)	3 Year Old Schedule J Tax	LN8 $	<Enter>	Enter the amount from line 8.
(5)	2 Year Old Schedule J Tax	L12 $	<Enter>	Enter the amount from line 12.
(6)	1 Year Old Schedule J Tax	L16 $	<Enter>	Enter the amount from line 16.
(7)	3 Year Old Actual Tax	L19 $	<Enter>	Enter the amount from line 19.
(8)	2 Year Old Actual Tax	L20 $	<Enter>	Enter the amount from line 20.
(9)	1 Year Old Actual Tax	L21 $	<Enter>	Enter the amount from line 21.

Exhibit 3.24.3-19
Section 21 - Form 1040 — Form 2441

SECTION 21
Source Document or Record: Form 1040—Form 2441
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "21" always.
(2)	Provider Name Control	L1A	<Enter>	Enter the first edited Name Control from line 1(a). Note: This Name Control may be BMF and include alphas, numerics, hyphens, and ampersands (&). Ignore any other special characters.
(3)	Provider TIN	L1C	<Enter>	Enter the TIN from line 1(c) relating to the edited Provider Name Control. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(4)	Qualifying Individuals	PT2Q#	<Enter> ★★★★★★	Enter as follows: (1) If one SSN is present on line 2, enter "1" . (2) If two or more SSNs are present, or "See statement" , "See attachment" , or other variation is present on line 2, enter "2" . (3) If no SSN is present on line 2, enter "0" (zero). Note: If an edited "X" appears to the left of the name or the SSN contains all the same numbers, do not count the SSN.
(5)	Child Name Control-1	2NC1	<Enter>	Enter the 1st Name Control as shown or edited from line 2(a). Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor.
(6)	Child SSN-1	SSN1	<Enter>	Enter the SSN from line 2(b) relating to the first Name Control.
(7)	Child Amount-1	2AMT1 $	<Enter>	Enter the amount from line 2(c) relating to the first Name Control.
(8)	Child Name Control-2	2NC2	<Enter>	Enter the 2nd Name Control as shown or edited from line 2(a). Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor.
(9)	Child SSN-2	SSN2	<Enter>	Enter the SSN from line 2(b) relating to the second Name Control.
(10)	Child Amount-2	2AMT2 $	<Enter>	Enter the amount from line 2(c) relating to the second Name Control.
(11)	Qualified Expenses	LN3 $	<Enter>	Enter the amount from line 3.
(12)	Earned Income Primary	LN4 $	<Enter>	Enter the amount from line 4.
(13)	Earned Income Secondary	LN5 $	<Enter>	Enter the amount from line 5.
(14)	Dependent Care Benefits	L12 $	<Enter>	Enter the amount from line 12.
(15)	Qualified Expenses Incurred	L16 $	<Enter>	Enter the amount from line 16.
(16)	Dependent Care Exclusion	L25 $	<Enter>	Enter the amount from line 25.

Exhibit 3.24.3-20
Section 22 - Form 1040 — Form 3800

SECTION 22
Source Document or Record: Form 1040—Form 3800
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "22" always.
Part I
(2)	Non Passive Activity	LN1 $	<Enter>	Enter the amount from line 1.
(3)	Passive Activity	LN2 $	<Enter>	Enter the amount from line 2.
(4)	Passive Activity Credit Allowed	LN3 $	<Enter>	Enter the amount from line 3.
(5)	Carryover Current Year	LN4 $	<Enter>	Enter the amount from line 4.
(6)	Carryback Current Year	LN5 $	<Enter>	Enter the amount from line 5.
Part II
(7)	Total Passive Activity Credit	L24 $	<Enter>	Enter the amount from line 24.
(8)	Empowerment Zone Credit Included	L25 $	<Enter>	Enter the amount from line 25.
(9)	Empowerment Zone Credit Allowed	L26 $	<Enter>	Enter the amount from line 26.
(10)	Allowable General Business Credit	L36 $	<Enter>	Enter the amount from line 36.
Part III
(11)	Part III Checkbox	IIICKBX	<Enter>	Enter a "1" if checkbox I in Part III is marked.
(12)	Investment Credit	L1A $	<Enter>	Enter the amount from line 1a, Column (c).
(13)	Form 3468 Indicator	1ART	<Enter>	Enter the edited "1" to the right of line 1a, Column (c).
(14)	Research Credit	L1C $	<Enter>	Enter the amount from line 1c, Column (c).
(15)	Low Income Housing Credit	L1D $	<Enter>	Enter the amount from line 1d, Column (c).
(16)	Disabled Access Credit	L1E $	<Enter>	Enter the amount from line 1e, Column (c).
(17)	Renewable Electricity Production Credit	L1F $	<Enter>	Enter the amount from line 1f, Column (c).
(18)	Indian Employment Credit	L1G $	<Enter>	Enter the amount from line 1g, Column (c).
(19)	Orphan Drug Credit	L1H $	<Enter>	Enter the amount from line 1h, Column (c).
(20)	New Markets Credit	L1I $	<Enter>	Enter the amount from line 1i, Column (c).
(21)	Credit for Small Emp. Pens. Plan Startup Costs	L1J $	<Enter>	Enter the amount from line 1j, Column (c).
(22)	Credit for Emp. Provided Child Care Facilities and Services	L1K $	<Enter> ★★★★★★	Enter the amount from line 1k, Column (c).
(23)	Biodiesel Fuels Credit	L1L $	<Enter>	Enter the amount from line 1l, Column (c).
(24)	Low Sulfur Diesel Fuel Credit	L1M $	<Enter>	Enter the amount from line 1m, Column (c).
(25)	Distilled Spirits	L1N $	<Enter>	Enter the amount from line 1n, Column (c).
(26)	Nonconventional Sources Fuel Credit	L1O $	<Enter>	Enter the amount from line 1o, Column (c).
(27)	Energy Efficient Home Credit	L1P $	<Enter>	Enter the amount from line 1p, Column (c).
(28)	Energy Efficient Appliance Credit	L1Q $	<Enter>	Enter the amount from line 1q, Column (c).
(29)	Alternative Motor Vehicle Credit	L1R $	<Enter>	Enter the amount from line 1r, Column (c).
(30)	Alternative Fuel Vehicle Refueling Credit	L1S $	<Enter>	Enter the amount from line 1s, Column (c).
(31)	Mine Rescue Training Credit	L1U $	<Enter>	Enter the amount from line 1u, Column (c).
(32)	Agricultural Chemicals Credit	L1V $	<Enter>	Enter the amount from line 1v, Column (c).
(33)	Employer Differential Wage Payment Credit	L1W $	<Enter>	Enter the amount from line 1w, Column (c).
(34)	Carbon dioxide Sequestration Credit	L1X $	<Enter>	Enter the amount from line 1x, Column (c).
(35)	Qualified Plug-In Electric Drive Motor Vehicle Credit	L1Y $	<Enter>	Enter the amount from line 1y, Column (c).
(36)	Qualified Plug-In Electric Vehicle Credit	L1Z $	<Enter>	Enter the amount from line 1z, Column (c).
(37)	New Hire Retention Credit	L1AA $	<Enter>	Enter the amount from line 1aa, Column (c).
(38)	Electing Large Partnership Credit	L1BB $	<Enter>	Enter the amount from line 1bb, Column (c).
(39)	Other Credits	L1ZZ $	<Enter>	Enter the amount from line 1zz, Column (c).
(40)	Form 8844 Amount	LN3 $	<Enter>	Enter the amount from line 3, Column (c).
(41)	Small Employer Health Insurance Premiums	L4H $	<Enter>	Enter the amount from line 4h, Column (c).
(42)	Total Small Business Credits	LN5 $	<Enter>	Enter the amount from line 5, Column (c).
(43)	Qualified Historic Structure Credit	BOTRT $	<Enter>	Enter the edited amount from the bottom right margin of page 3.

Exhibit 3.24.3-21
Section 23 - Form 1040 — Form 4136

SECTION 23
Source Document or Record: Form 1040—Form 4136 Note: Do not enter any amount that does not have a corresponding CRN.
Elem No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "23" always.
(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) for 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) for 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) for 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) for 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) for 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) for 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) for 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) for 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) for 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) for 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) for 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) for 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) for 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) for 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) for 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) for 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) for 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) for 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) for 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) for the twentieth amount.

Exhibit 3.24.3-22
Sections 24 and 25 - Form 1040 — Form 4137

SECTIONS 24 AND 25
Source Document or Record: Form 1040—Form 4137
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; unless edited, enter as follows: (a) "24" for 1st Form 4137. (b) "25" for 2nd Form 4137.
(2)	SSN	SSN	<Enter>	Enter the SSN from the Social Security Number box. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(3)	Employer A Name	1A(A)	<Enter>	Enter up to 18 characters as shown on line 1A, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, and (. Note: "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(4)	Employer A EIN	1A(B)	<Enter>	Enter the EIN from the Employer ID Number box, line 1A, Column (b). (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(5)	Employer A Tips Received	1A(C) $	<Enter>	Enter the amount from line 1A, Column (c).
(6)	Employer A Tips Reported	1A(D) $	<Enter>	Enter the amount from line 1A, Column (d).
(7)	Employer B Name	1B(A)	<Enter>	Enter up to 18 characters as shown on line 1B, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, and (. Note: "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(8)	Employer B EIN	1B(B)	<Enter>	Enter the EIN from the Employer ID Number box, line 1B, Column (b). (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(9)	Employer B Tips Received	1B(C) $	<Enter>	Enter the amount from line 1B, Column (c).
(10)	Employer B Tips Reported	1B(D) $	<Enter>	Enter the amount from line 1B, Column (d).
(11)	Employer C Name	1C(A)	<Enter>	Enter up to 18 characters as shown on line 1C, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, and (. Note: "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(12)	Employer C EIN	1C(B)	<Enter>	Enter the EIN from the Employer ID Number box, line 1C, Column (b). (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(13)	Employer C Tips Received	1C(C) $	<Enter>	Enter the amount from line 1C, Column (c).
(14)	Employer C Tips Reported	1C(D) $	<Enter>	Enter the amount from line 1C, Column (d).
(15)	Employer D Name	1D(A)	<Enter>	Enter up to 18 characters as shown on line 1D, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, and (. Note: "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(16)	Employer D EIN	1D(B)	<Enter>	Enter the EIN from the Employer ID Number box, line 1D, Column (b). (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(17)	Employer D Tips Received	1D(C) $	<Enter>	Enter the amount from line 1D, Column (c).
(18)	Employer D Tips Reported	1D(D) $	<Enter>	Enter the amount from line 1D, Column (d).
(19)	Employer E Name	1E(A)	<Enter>	Enter up to 18 characters as shown on line 1E, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, and (. Note: "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(20)	Employer E EIN	1E(B)	<Enter>	Enter the EIN from the Employer ID Number box, line 1E, Column (b). (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(21)	Employer E Tips Received	1E(C) $	<Enter>	Enter the amount from line 1E, Column (c).
(22)	Employer E Tips Reported	1E(D) $	<Enter>	Enter the amount from line 1E, Column (d).
(23)	Total Cash and Charge Tips Received	LN2 $	<Enter> ★★★★★★	Enter the amount from line 2.
(24)	Total Cash and Charge Tips Reported	LN3 $	<Enter>	Enter the amount from line 3.
(25)	Cash and Charge Tips less than $20	LN5 $	<Enter>	Enter the amount from line 5.
(26)	Total Social Security Wages and Tips on W–2	LN8 $	<Enter>	Enter the amount from line 8.

Exhibit 3.24.3-23
Section 26 - Form 1040 — Form 4684

SECTION 26
Source Document or Record: Form 1040—Form 4684
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "26" always.
(2)	Gross Casualty and Theft	L16 $	<Enter>	Enter the amount from Section A, line 16.

Exhibit 3.24.3-24
Section 27 - Form 1040 — Form 4797

SECTION 27
Source Document or Record: Form 1040—Form 4797
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "27" always.
(2)	Gross Proceeds from Sale/Exchange of Real Estate	LN1 $	<Enter>	Enter the amount from line 1.
(3)	Section 1231 Gain/Loss	LN7 $	<Enter> MINUS (-)	Enter the amount from line 7, Column (g).
(4)	Nonrecaptured Net Section 1231 Losses	LN8 $	<Enter>	Enter the amount from line 8, Column (g).
(5)	Total Sales of Business Property	LN9 $	<Enter>	Enter the amount from line 9, Column (g).
(6)	Positive Amount from Gain on Sale of Animals	BCM $	<Enter>	Enter the edited amount from the bottom center margin.

Exhibit 3.24.3-25
Section 28 - Form 1040 — Form 4972

SECTION 28
Source Document or Record: Form 1040—Form 4972
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "28" always.
(2)	Was Distribution of One Kind	LN1	<Enter>	Enter from line 1. (a) "1" if the Yes box is marked. (b) "2" if the No box is marked. (c) "2" if both boxes are marked.
(3)	Did You Roll Over Any Part	LN2	<Enter>	Enter from line 2. (a) "1" if the Yes box is marked. (b) "2" if the No box is marked. (c) "2" if both boxes are marked.
(4)	Was This Distribution Paid/as Beneficiary	LN3	<Enter>	Enter from line 3. (a) "1" if the Yes box is marked. (b) "2" if the No box is marked. (c) "2" if both boxes are marked.
(5)	Were You a Plan Participant at Least 5 Years	LN4	<Enter>	Enter from line 4. (a) "1" if the Yes box is marked. (b) "2" if the No box is marked. (c) "2" if both boxes are marked.
(6)	Prior Year Distribution Indicator	L5A	<Enter>	Enter from line 5a. (a) "1" if the Yes box is marked. (b) "2" if the No box is marked. (c) "2" if both boxes are marked.
(7)	Death Beneficiary Indicator	L5B	<Enter>	Enter from line 5b. (a) "1" if the Yes box is marked. (b) "2" if the No box is marked. (c) "2" if both boxes are marked.
(8)	Capital Gain	LN6 $	<Enter>	Enter the amount from line 6.
(9)	Current Annuity Value	L11 $	<Enter>	Enter the amount from line 11.
(10)	Adjusted Taxable Amount	L12 $	<Enter>	Enter the amount from line 12.
(11)	Estate Tax Amount	L18 $	<Enter>	Enter the amount from line 18.
(12)	Tax on Lump-Sum Distribution	L30 $	<Enter>	Enter the amount from line 30.

Exhibit 3.24.3-26
Sections 29 and 30 - Form 1040 — Form 5329

SECTIONS 29 AND 30
Source Document or Record: Form 1040—Form 5329
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; unless edited, enter as follows: (a) "29" for 1st Form 5329. (b) "30" for 2nd Form 5329.
(2)	Spouse Indicator	TOPLF	<Enter>	Enter the edited "1" or "2" to the left of the form title area.
(3)	Type Indicator	RTMAR	<Enter>	Enter the edited digit from the right margin of the entity area.
(4)	Additional Tax on Early Distributions	LN4 $	<Enter>	Enter the amount from line 4.
(5)	Additional Tax on Distributions from Education Accounts	LN8 $	<Enter>	Enter the amount from line 8.
(6)	Tax on Excess Contributions to IRA	L17 $	<Enter>	Enter the amount from line 17.
(7)	Tax on Excess Contributions to Roth IRAs	L25 $	<Enter>	Enter the amount from line 25.
(8)	Tax on Excess Contributions to Coverdell ESAs	L33 $	<Enter>	Enter the amount from line 33.
(9)	Tax on Excess MSA Contributions	L41 $	<Enter>	Enter the amount from line 41.
(10)	Tax on Excess Contributions to HSAs	L49 $	<Enter>	Enter the amount from line 49.
(11)	Tax on Excess QRP Accumulation	L53 $	<Enter>	Enter the amount from line 53.
(12)	IRA Condition Codes	BOTRT	<Enter>	Enter the edited digit(s) from the bottom right margin of page 2. If page 2 is not present, enter from the bottom right margin of page 1.

Exhibit 3.24.3-27
Section 31 - Form 1040 — Form 6198

SECTION 31
Source Document or Record: Form 1040—Form 6198
Elem. No.	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)	Overall Loss	LN5 $	<Enter> MINUS (-)	Enter the amount from line 5. Note: The amount on this line appears as a negative always.
(3)	At Risk Amount	L20 $	<Enter>	Enter the amount from line 20.
(4)	Deductible Loss	L21 $	<Enter>	Enter the amount from line 21.

Exhibit 3.24.3-28
Section 32 - Form 1040 — Form 6251

SECTION 32
Source Document or Record: Form 1040—Form 6251
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "32" always. Note: Enter the section, if present, even if there are no lines to transcribe. Enter a zero in the MUST ENTER field.
(2)	Certain Interest on Home Mortgage	LN4 $	<Enter>	Enter the amount from line 4.
(3)	Investment Interest Expense Deduction	LN8 $	<Enter> MINUS (-)	Enter the amount from line 8.
(4)	Depletion	LN9 $	<Enter> MINUS (-)	Enter the amount from line 9.
(5)	Net Operating Loss Deduction	L10 $	<Enter>	Enter the amount from line 10.
(6)	Alternative Tax	L11 $	<Enter>	Enter the amount from line 11.
(7)	Interest from Private Activity Bonds	L12 $	<Enter>	Enter the amount from line 12.
(8)	Qualified Stock	L13 $	<Enter>	Enter the amount from line 13.
(9)	Exercise of Incentive Stock Options	L14 $	<Enter> MINUS (-)	Enter the amount from line 14.
(10)	Estates and Trusts	L15 $	<Enter> MINUS (-)	Enter the amount from line 15.
(11)	Electing Large Partnerships	L16 $	<Enter> MINUS (-)	Enter the amount from line 16.
(12)	Gain/Loss on Disposition of Property	L17 $	<Enter> MINUS (-)	Enter the amount from line 17.
(13)	Depreciation on Assets	L18 $	<Enter> MINUS (-)	Enter the amount from line 18.
(14)	Passive Activities	L19 $	<Enter> MINUS (-) ★★★★★★	Enter the amount from line 19.
(15)	Loss Limitations	L20 $	<Enter> MINUS (-)	Enter the amount from line 20.
(16)	Circulation Costs	L21 $	<Enter> MINUS (-)	Enter the amount from line 21.
(17)	Long-Term Contracts	L22 $	<Enter> MINUS(-)	Enter the amount from line 22.
(18)	Mining Costs	L23 $	<Enter> MINUS(-)	Enter the amount from line 23.
(19)	Research and Experimental Costs	L24 $	<Enter> MINUS(-)	Enter the amount from line 24.
(20)	Income from Certain Installment Sales	L25 $	<Enter>	Enter the amount from line 25.
(21)	Intangible Drilling Costs	L26 $	<Enter>	Enter the amount from line 26.
(22)	Other Adjustments	L27 $	<Enter> MINUS(-)	Enter the amount from line 27.
(23)	Alternative Min. Tax Foreign Tax Credit	L32 $	<Enter>	Enter the amount from line 32.

Exhibit 3.24.3-29
Section 33 - Form 1040 — Form 8615

SECTION 33
Source Document or Record: Form 1040—Form 8615
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "33" always.
(2)	Parent's Name Control	PARNC	<Enter>	Enter the Name Control as shown or edited from the "Parent's Name" , line A. If two Name Controls are present, enter the first one. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor.
(3)	Parent's SSN	PARSSN	<Enter>	Enter the SSN from the "Parent's Social Security Number" box, line B. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(4)	Parent's Filing Status	FSC	<Enter>	Enter as follows: (a) Enter "1" if the Single box is marked. (b) Enter "2" if the Married filing jointly box is marked. (c) Enter "3" if the Married filing separately box is marked. (d) Enter "4" if the Head of household box is marked. (e) Enter "5" if the Qualifying widow(er) box is marked. (f) If no boxes or multiple boxes are marked, press <Enter>.
(5)	Child's Investment Income	LN1 $	<Enter>	Enter the amount from line 1.
(6)	Deductions	LN2 $	<Enter>	Enter the amount from line 2.
(7)	Parent's Taxable Income	LN6 $	<Enter>	Enter the amount from line 6.
(8)	Investment Income All Other Children	LN7 $	<Enter>	Enter the amount from line 7.
(9)	F8615 Tax	L18 $	<Enter>	Enter the amount from line 18.

Exhibit 3.24.3-30
Sections 34 and 35 - Form 1040 — Form 2555/2555-EZ

SECTIONS 34 AND 35 FOR FOREIGN RETURNS ONLY - For all sites other than AUSPC enter Action Code 651 in Section 01. For AUSPC, enter Action Code 610 if the return is misblocked.
Source Document or Record: Form 1040—Form 2555/2555-EZ
If any of the dates are prior to 1950, enter 19 for CC, even if not edited.
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; unless edited, enter as follows: (a) "34" for the 1st Form 2555/2555-EZ. (b) "35" for the 2nd Form 2555/2555-EZ. Note: For Form 2555–EZ, only Elements (2), (3), (4), (7), (8), (9), (10), (15), and (16) are to be entered.
(2)	Post of Duty	TOPCTR	<Enter>	Enter the two edited alpha characters from the top center margin. (a) Enter a period for each illegible character. (b) If more than two characters, enter the first two.
(3)	Beginning Date	10BEG	<Enter>	Enter the Beginning Date as edited from the line 10 area in YYMM format. (a) Enter a period (.) for an illegible digit. (b) For Form 2555-EZ, enter the edited Beginning Date from the line 1b area.
(4)	Ending Date	10END	<Enter>	Enter the Ending Date as edited from the line 10 area in YYMM format. (a) Enter a period (.) for an illegible digit. (b) For Form 2555-EZ, enter the edited Ending Date from the line 1b area.
(5)	Declaration	13MAR	<Enter>	Enter the edited "4" to the right of line 13A.
(6)	Number of Days in US	14MAR	<Enter>	Enter the edited code in the line 14 area.
(7)	Beginning Date	16FROM	<Enter>	Enter the From Date as edited from the line 16 area in YYMM format. (a) Enter a period (.) for an illegible digit. (b) For Form 2555-EZ, enter the edited From Date from the line 2b area.
(8)	Ending Date	16THRU	<Enter>	Enter the Through Date as edited from the line 16 area in YYMM format. (a) Enter a period (.) for an illegible digit. (b) For Form 2555-EZ, enter the edited Through Date from the line 2b area.
(9)	Number of Days in US	18MAR	<Enter>	Enter the edited code to the right of line 18. (a) For Form 2555-EZ, enter the edited code to the right of line 12.
(10)	Wages	L19 $	<Enter>	Enter the amount from line 19. (a) For Form 2555-EZ, enter the amount from line 17.
(11)	Total Allowances	22G $	<Enter>	Enter the amount from line 22g.
(12)	Meals and Lodging	L25 $	<Enter>	Enter the amount from line 25.
(13)	Housing Expense	L33 $	<Enter>	Enter the amount from line 33.
(14)	Housing Exclusion	L36 $	<Enter>	Enter the amount from line 36.
(15)	Foreign Earned Income Exclusion	L42 $	<Enter>	Enter the amount from line 42. (a) For Form 2555-EZ, enter the amount from line 18.
(16)	Total Foreign Income/Housing Exclusion	L45 $	<Enter>	Enter the amount from line 45. (a) For Form 2555-EZ, enter the amount from line 18.
(17)	Housing Deduction	L50 $	<Enter>	Enter the amount from line 50.

Exhibit 3.24.3-31
Section 37 - Form 1040 — Form 4835

SECTION 37
Source Document or Record: Form 1040—Form 4835
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "37" always.
(2)	Income from Production	LN1 $	<Enter>	Enter the amount from line 1.
(3)	Cooperative Distributions	L2A $	<Enter>	Enter the amount from line 2a.
(4)	Agricultural Program Payments	L3A $	<Enter>	Enter the amount from line 3a.
(5)	CCC Loans Reported	L4A $	<Enter>	Enter the amount from line 4a.
(6)	CCC Loans Forfeited	L4B $	<Enter>	Enter the amount from line 4b.
(7)	Crop Insurance Amount Received	L5A $	<Enter>	Enter the amount from line 5a.
(8)	Other Income	LN6 $	<Enter>	Enter the amount from line 6.

Exhibit 3.24.3-32
Section 38 - Form 1040 — Form 8839

SECTION 38
Source Document or Record: Form 1040—Form 8839
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "38" always.
(2)	Child 1 Name Control	1A1NC	<Enter>	Enter the Name Control as shown or edited for the first child, line 1, Column (a). Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor.
(3)	Child 1 Year of Birth	1B1YR	<Enter>	Enter the digits shown in YY format (99, 02, etc.) from line 1, Column (b) for the first child.
(4)	Child 1 Disabled	1C1BX	<Enter>	Enter a "1" if the box is marked on line 1, Column (c) for the first child.
(5)	Child 1 Special Needs Indicator	1D1BX	<Enter>	Enter a "1" if the box is marked on line 1, Column (d) for the first child.
(6)	Child 1 Foreign Child Indicator	1E1BX	<Enter>	Enter a "1" if the box is marked on line 1, Column (e) for the first child.
(7)	Child 1 Identification Number	1F1ID	<Enter>	Enter the ID Number from line 1, Column (f) for the first child.
(8)	Child 1 Final Adoption Indicator	1G1BX	<Enter>	Enter a "1" if the box is marked on line 1, Column (g) for the first child.
(9)	Child 2 Name Control	1A2NC	<Enter>	Enter the Name Control as shown or edited for the second child, line 1, Column (a). Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor.
(10)	Child 2 Year of Birth	1B2YR	<Enter>	Enter the digits shown in YY format (99, 02, etc.) from line 1, Column (b) for the second child.
(11)	Child 2 Disabled	1C2BX	<Enter>	Enter a "1" if the box is marked on line 1, Column (c) for the second child.
(12)	Child 2 Special Needs Indicator	1D2BX	<Enter>	Enter a "1" if the box is marked on line 1, Column (d) for the second child.
(13)	Child 2 Foreign Child Indicator	1E2BX	<Enter>	Enter a "1" if the box is marked on line 1, Column (e) for the second child.
(14)	Child 2 Identification Number	1F2ID	<Enter>	Enter the ID Number from line 1, Column (f) for the second child.
(15)	Child 2 Final Adoption Indicator	1G2BX	<Enter>	Enter a "1" if the box is marked on line 1, Column (g) for the second child.
(16)	Child 3 Name Control	1A3NC	<Enter>	Enter the Name Control as shown or edited for the third child, line 1, Column (a). Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor.
(17)	Child 3 Year of Birth	1B3YR	<Enter>	Enter the digits shown in YY format (99, 02, etc.) from line 1, Column (b) for the third child.
(18)	Child 3 Disabled	1C3BX	<Enter>	Enter a "1" if the box is marked on line 1, Column (c) for the third child.
(19)	Child 3 Special Needs Indicator	1D3BX	<Enter>	Enter a "1" if the box is marked on line 1, Column (d) for the third child.
(20)	Child 3 Foreign Child Indicator	1E3BX	<Enter>	Enter a "1" if the box is marked on line 1, Column (e) for the third child.
(21)	Child 3 Identification Number	1F3ID	<Enter>	Enter the ID Number from line 1, Column (f) for the third child.
(22)	Child 3 Final Adoption Indicator	1G3BX	<Enter>	Enter a "1" if the box is marked on line 1, Column (g) for the third child.
(23)	Documentation Indicator	RTMAR(3)	<Enter>	Enter the edited digit below line 1, Column (g).
(24)	Child 1 Prior Year Adoption Amount	3CH1 $	<Enter>	Enter the amount from line 3, Child 1 Column.
(25)	Child 2 Prior Year Adoption Amount	3CH2 $	<Enter>	Enter the amount from line 3, Child 2 Column.
(26)	Child 3 Prior Year Adoption Amount	3CH3 $	<Enter>	Enter the amount from line 3, Child 3 Column.
(27)	Child 1 Adoption Expenses	5CH1 $	<Enter>	Enter the amount from line 5, Child 1 Column.
(28)	Child 2 Adoption Expenses	5CH2 $	<Enter>	Enter the amount from line 5, Child 2 Column.
(29)	Child 3 Adoption Expenses	5CH3 $	<Enter>	Enter the amount from line 5, Child 3 Column.
(30)	Child 1 Total Adoption Credit Amount	11CH1 $	<Enter>	Enter the amount from line 11, Child 1 Column.
(31)	Child 2 Total Adoption Credit Amount	11CH2 $	<Enter>	Enter the amount from line 11, Child 2 Column.
(32)	Child 3 Total Adoption Credit Amount	11CH3 $	<Enter>	Enter the amount from line 11, Child 3 Column.
(33)	Total Employer Benefits	L17 $	<Enter>	Enter the amount from line 17.
(34)	Child 1 Employer Excluded Benefits	23CH1 $	<Enter>	Enter the amount from line 23, Child 1 Column.
(35)	Child 2 Employer Excluded Benefits	23CH2 $	<Enter>	Enter the amount from line 23, Child 2 Column.
(36)	Child 3 Employer Excluded Benefits	23CH3 $	<Enter>	Enter the amount from line 23, Child 3 Column.
(37)	Employer Taxable Benefits	L25 $	<Enter>	Enter the amount from line 25.

Exhibit 3.24.3-33
Section 39 - Form 1040 — Form 8853

SECTION 39
Source Document or Record: Form 1040—Form 8853
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "39" always.
(2)	MSA SSN	SSN	<Enter>	Enter the SSN from the top right of page 1. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(3)	Employer Contribution	LN1 $	<Enter>	Enter the amount from line 1.
(4)	MSA Contributions	LN2 $	<Enter>	Enter the amount from line 2.
(5)	Limitation Amount	LN3 $	<Enter>	Enter the amount from line 3.
(6)	Compensation/High Deductible	LN4 $	<Enter>	Enter the amount from line 4.

Exhibit 3.24.3-34
Sections 40, 41 and 42 - Form 1040 — Form 8814

SECTIONS 40, 41, AND 42
Source Document or Record: Form 1040—Form 8814
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter as follows: (a) "40" for 1st Form 8814. (b) "41" for 2nd Form 8814. (c) "42" for 3rd Form 8814.
(2)	Child's Name Control	CNC	<Enter>	Enter the Name Control as shown or edited from the "Child's Name" , line A. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor.
(3)	Child's SSN	CSSN	<Enter>	Enter the SSN from "Child's Social Security Number" box, line B.
(4)	Taxable Interest	L1A $	<Enter>	Enter the amount from line 1a.
(5)	Tax Exempt Interest	L1B $	<Enter>	Enter the amount from line 1b.
(6)	Ordinary Dividends	L2A $	<Enter>	Enter the amount from line 2a.
(7)	Capital Gain Distributions	LN3 $	<Enter>	Enter the amount from line 3.
(8)	8814 Tax	L15 $	<Enter>	Enter the amount from line 15.

Exhibit 3.24.3-35
Section 43 - Form 1040 — Schedule EIC

SECTION 43
Source Document or Record: Form 1040—Schedule EIC
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "43" always.
(2)	First Child's Name Control	L1NC#1	<Enter>	Enter the first Name Control as shown or edited from line 1. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor. Note: For this element and the following related Elements (3) through (7): If an edited "X" appears to the left of the name, do not enter any information for that Name Control.
(3)	Child's SSN #1	L2#1	<Enter>	Enter the SSN relating to the first child's Name Control from line 2.
(4)	Child's Year of Birth #1	L3#1	<Enter>	Enter the Year of Birth as shown or edited from line 3 relating to the first child's Name Control in CCYY format. (a) Enter a period (.) for an illegible digit. (b) If present and unable to determine the year of birth, fill the field with periods.
(5)	Student/Disabled Code #1	4A/B#1	<Enter>	Enter the code from the yes boxes on lines 4a and 4b relating to the first child's Name Control as follows: (a) "1" if yes box 4a is marked. (b) "2" if yes box 4b is marked. (c) "2" if both yes boxes are marked.
(6)	Child's Relationship Indicator #1	L5#1	<Enter>	Enter the edited digit from line 5 relating to the first child's Name Control.
(7)	Child's Number of Months #1	L6#1	<Enter>	Enter the number of months from line 6 relating to the first child's Name Control.
(8)	Second Child's Name Control	L1NC#2	<Enter>	Enter the second Name Control as shown or edited from line 1. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor. Note: For this element and the following related Elements (9) through (13): If an edited "X" appears to the left of the name, do not enter any information for that Name Control.
(9)	Child's SSN #2	L2#2	<Enter>	Enter the SSN relating to the second child's Name Control from line 2.
(10)	Child's Year of Birth #2	L3#2	<Enter>	Enter the Year of Birth as shown or edited from line 3 relating to the second child's Name Control in CCYY format. (a) Enter a period (.) for an illegible digit. (b) If present and unable to determine the year of birth, fill the field with periods.
(11)	Student/Disabled Code #2	4A/B#2	<Enter>	Enter the code from the yes boxes on lines 4a and 4b relating to the second child's Name Control as follows: (a) "1" if yes box 4a is marked. (b) "2" if yes box 4b is marked. (c) "2" if both yes boxes are marked.
(12)	Child's Relationship Indicator #2	L5#2	<Enter>	Enter the edited digit from line 5 relating to the second child's Name Control.
(13)	Child's Number of Months #2	L6#2	<Enter>	Enter the number of months from line 6 relating to the second child's Name Control.
(14)	Third Child's Name Control	L1NC#3	<Enter>	Enter the third Name Control as shown or edited from line 1. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor. Note: For this element and the following related Elements (15) through (19): If an edited "X" appears to the left of the name, do not enter any information for that Name Control.
(15)	Child's SSN #3	L2#3	<Enter>	Enter the SSN relating to the third child's Name Control from line 2.
(16)	Child's Year of Birth #3	L3#3	<Enter>	Enter the Year of Birth as shown or edited from line 3 relating to the third child's Name Control in CCYY format. (a) Enter a period (.) for an illegible digit. (b) If present and unable to determine the year of birth, fill the field with periods.
(17)	Student/Disabled Code #3	4A/B#3	<Enter>	Enter the code from the yes boxes on lines 4a and 4b relating to the third child's Name Control as follows: (a) "1" if yes box 4a is marked. (b) "2" if yes box 4b is marked. (c) "2" if both yes boxes are marked.
(18)	Child's Relationship Indicator #3	L5#3	<Enter>	Enter the edited digit from line 5 relating to the third child's Name Control.
(19)	Child's Number of Months #3	L6#3	<Enter>	Enter the number of months from line 6 relating to the third child's Name Control.

Exhibit 3.24.3-36
Sections 44 and 45 - Form 1040 — Schedule H

SECTIONS 44 AND 45
Source Document or Record: Form 1040—Schedule H
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; unless edited, enter as follows: (a) "44" for 1st Schedule H. (b) "45" for 2nd Schedule H.
(2)	Name Control	NC	<Enter>	Enter the Name Control as shown or edited from the Name of employer box. (a) If two Name Controls are present, enter the first one.
(3)	SSN	SSN	<Enter>	Enter the SSN from the Social security number box. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(4)	EIN	EIN	<Enter>	Enter the EIN from the Employer identification number box. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(5)	Total Social Security Wages	LN1 $	<Enter>	Enter the amount from line 1.
(6)	Total Medicare Wages	LN3 $	<Enter>	Enter the amount from line 3.
(7)	Income Tax Withheld	LN5 $	<Enter>	Enter the amount from line 5.
(8)	Total SS/Medicare/WH Taxes	LN6 $	<Enter>	Enter the amount from line 6.
(9)	FUTA Indicator	PG2MAR	<Enter>	Enter the edited digit from below the Yes/No boxes at the top of page 2.
(10)	State Code-1	11/15A1	<Enter>	Enter the first State Code as shown or edited, or the State Code for the state present from line 11 area or the first state present from line 15, Column (a). (a) If the State Code is "circled" or "Xed" , do not enter the State Code, but do enter the remaining fields from that section. (b) If there are entries in both Sections A and B, enter Section B only. (c) If the State Code was entered from Section A, then the data for Elements (12) through (14) should also be entered from Section A. (d) If the State Code was entered from Section B, then the data for Elements (11) through (14) should be entered from Section B.
(11)	State Code—2	15A#2	<Enter>	Enter the second State Code as shown or edited, or the State Code for the second state present from line 15, Column (a). (a) If the State Code is "circled" or "Xed" , do not enter the State Code, but do enter the remaining fields from that section.
(12)	Contributions Paid	12$/16H$	<Enter>	Enter the amount from line 12 or line 16, Column (h). (a) If there are entries in both Sections A and B, enter the amount from line 16, Column (h).
(13)	FUTA Wages	13$/18$	<Enter>	Enter the amount from line 13 or line 18. (a) If there are entries in both Sections A and B, enter the amount from line 18.
(14)	FUTA Tax	14$/22$	<Enter>	Enter the amount from line 14 or line 22. (a) If there are entries in both Sections A and B, enter the amount from line 22.
(15)	Tentative Credit	L17 $	<Enter>	Enter the amount from line 17.
(16)	Total Credit Reduction	L21 $	<Enter>	Enter the amount from line 21.
(17)	Multiple ID Code	BOT RT	<Enter>	Enter the edited digit from the bottom right margin.

Exhibit 3.24.3-37
Section 47 - Form 1040 — Form 8812

SECTION 47
Source Document or Record: Form 1040—Form 8812
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "47" always. Note: Enter the section, if present, even if there are no lines to transcribe. Enter a zero in the MUST ENTER field.
(2)	Nontaxable Combat Pay	L4B $	<Enter>	Enter the amount from line 4b.
(3)	Total SS and Medicare Taxes	LN7 $	<Enter> ★★★★★★	Enter the amount from line 7.

Exhibit 3.24.3-38
Sections 48 and 49 - Form 1040 — Form 8606

SECTIONS 48 AND 49
Source Document or Record: Form 1040—Form 8606
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; unless edited, enter as follows: (a) "48" for 1st Form 8606. (b) "49" for 2nd Form 8606.
(2)	Spouse Indicator	TOPLF	<Enter>	Enter the edited "1" or "2" to the left of the form title area.
(3)	Taxable Amount	L15 $	<Enter>	Enter the amount from line 15.
(4)	Net Amount Converted to Roth IRAs	L16 $	<Enter>	Enter the amount from line 16.
(5)	IRA Basis Before Conversion	L17 $	<Enter>	Enter the amount from line 17.
(6)	Taxable Amount of Conversion	L18 $	<Enter>	Enter the amount from line 18.
(7)	Basis in Roth IRA Contributions	L22 $	<Enter>	Enter the amount from line 22.
(8)	Traditional Conversion Basis Amount	L26 $	<Enter>	Enter the amount from line 26.
(9)	Traditional Conversion/Rollover Amount	L33 $	<Enter>	Enter the amount from line 33.
(10)	Taxable Roth IRA Distribution Amount	L36 $	<Enter>	Enter the amount from line 36.
(11)	Total Rollover Subject to Tax	L40 $	<Enter>	Enter the amount from line 40.
(12)	Designated Roth Account Income	L41 $	<Enter>	Enter the amount from line 41.
(13)	Taxable Roth Rollover	L44 $	<Enter>	Enter the amount from line 44.
(14)	Taxable Designated Roth Distribution	L46 $	<Enter>	Enter the amount from line 46.

Exhibit 3.24.3-39
Section 50 - Form 1040 — Form 8863

SECTION 50
Source Document or Record: Form 1040—Form 8863
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "50" always.
(2)	American Opportunity Credit Name Control Student 1	NC1	<Enter>	Enter the Name Control as shown or edited of Student #1, line 1, Part I. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor.
(3)	American Opportunity Credit SSN Student 1	SSN1	<Enter>	Enter the SSN relating to the Name Control of Student #1, line 1, Part I.
(4)	American Opportunity Credit Name Control Student 2	NC2	<Enter>	Enter the Name Control as shown or edited of Student #2, line 1, Part I. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor.
(5)	American Opportunity Credit SSN Student 2	SSN2	<Enter>	Enter the SSN relating to the Name Control of Student #2, line 1, Part I.
(6)	American Opportunity Credit Name Control Student 3	NC3	<Enter>	Enter the Name Control as shown or edited of Student #3, line 1, Part I. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor.
(7)	American Opportunity Credit SSN Student 3	SSN3	<Enter>	Enter the SSN relating to the Name Control of Student #3, line 1, Part I .
(8)	Total American Opportunity Credit	LN2 $	<Enter>	Enter the amount from line 2, Part I.
(9)	Lifetime Learning Credit Name Control Student 1	3NC1	<Enter>	Enter the Name Control as shown or edited of Student 1, line 3, Part II . Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor.
(10)	Lifetime Learning Credit SSN Student 1	3SSN1	<Enter>	Enter the SSN relating to the Name Control of Student 1, line 3, Part II .
(11)	Lifetime Learning Credit Name Control Student 2	3NC2	<Enter>	Enter the Name Control as shown or edited of Student 2, line 3, Part II . Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor.
(12)	Lifetime Learning Credit SSN Student 2	3SSN2	<Enter>	Enter the SSN relating to the Name Control of Student 2, line 3, Part II .
(13)	Lifetime Learning Credit Name Control Student 3	3NC3	<Enter>	Enter the Name Control as shown or edited of Student 3, line 3, Part II . Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor.
(14)	Lifetime Learning Credit SSN Student 3	3SSN3	<Enter>	Enter the SSN relating to the Name Control of Student 3, line 3, Part II .
(15)	Total Lifetime Learning Credit	LN4 $	<Enter>	Enter the amount from line 4, Part II.

Exhibit 3.24.3-40
Section 51 - Form 1040 — Form 4952

SECTION 51
Source Document or Record: Form 1040—Form 4952
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "51" always.
(2)	Smaller of 4d or Net Capital Gain	L4E $	<Enter>	Enter the amount from line 4e.
(3)	Include in Investment Income	L4G $	<Enter>	Enter the amount from line 4g.

Exhibit 3.24.3-41
Sections 52 and 53 - Form 1040 — Form 8889

SECTIONS 52 AND 53
Source Document or Record: Form 1040—Form 8889 Attachment Sequence Number: 53
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Always enter as "53" , unless edited as "52" . Disregard additional unedited Forms 8889 if Section 53 has already been entered.
(2)	High Deductible Self Only/Family Checkbox	L1CKBX	<Enter>	(a) Enter a "1" if the Self Only box is marked on line 1. (b) Enter a "2" if the Family box or both boxes are marked.
(3)	HSA Contributions	LN2 $	<Enter>	Enter the amount from line 2.
(4)	Deductible Amount	LN3 $	<Enter>	Enter the amount from line 3.
(5)	Total Archer MSA Contribution	LN4 $	<Enter>	Enter the amount from line 4.
(6)	Limited HSA Contributions	LN5 $	<Enter>	Enter the amount from line 5.
(7)	1/2 HSA Deductible	LN6 $	<Enter>	Enter the amount from line 6.
(8)	Additional Contribution	LN7 $	<Enter>	Enter the amount from line 7.
(9)	Total HSA High Deductible Coverage	LN8 $	<Enter>	Enter the amount from line 8.
(10)	Employer HSA Contributions	LN9 $	<Enter>	Enter the amount from line 9.
(11)	Qualified HSA Funding Distributions	L10 $	<Enter>	Enter the amount from line 10.
(12)	Total Qualified Distributions	L11 $	<Enter>	Enter the amount from line 11.
(13)	Total Additional HSA Contributions	L12 $	<Enter>	Enter the amount from line 12.
(14)	Total HSA Deductions	L13 $	<Enter>	Enter the amount from line 13.
(15)	Total HSA Distribution	14A $	<Enter>	Enter the amount from line 14a.
(16)	Rolled Over Amount	14B $	<Enter>	Enter the amount from line 14b.
(17)	Allowable HSA Distributions	14C $	<Enter>	Enter the amount from line 14c.
(18)	Unreimbursed Qualified Medical Expenses	L15 $	<Enter>	Enter the amount from line 15.
(19)	Taxable HSA Distributions	L16 $	<Enter>	Enter the amount from line 16.
(20)	Exceptions to Additional 10% Checkbox	17ACKBX	<Enter>	Enter a "1" if the box is marked on line 17a.
(21)	Total Additional 10% Tax	17B $	<Enter>	Enter the amount from line 17b.
(22)	Qualified HSA Distribution	L18 $	<Enter>	Enter the amount from line 18.
(23)	Last Month Rule	L19 $	<Enter>	Enter the amount from line 19.
(24)	Qualified HSA Funding	L20 $	<Enter>	Enter the amount from line 20.
(25)	Total Income HDHP Coverage	L21 $	<Enter>	Enter the amount from line 21.
(26)	Additional Tax HDHP Coverage	L22 $	<Enter>	Enter the amount from line 22.

Exhibit 3.24.3-42
Section 54 - Form 1040 — Form 8880

SECTION 54
Source Document or Record: Form 1040—Form 8880
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "54" always.
(2)	Contribution for Primary Taxpayer	L6A $	<Enter>	Enter the amount from line 6, Column (a).
(3)	Contribution for Secondary Taxpayer	L6B $	<Enter>	Enter the amount from line 6, Column (b).

Exhibit 3.24.3-43
Section 55 - Form 1040 — Form 8914

SECTION 55
Source Document or Record: Form 1040—Form 8914
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "55" always.
(2)	Name Control -1	NC-1	<Enter>	Enter the first Name Control from Column 1(a), Part I.
(3)	SSN - 1	SSN-1	<Enter>	Enter the SSN relating to the first Name Control.
(4)	Name Control -2	NC-2	<Enter>	Enter the second Name Control from Column 1(a), Part I.
(5)	SSN - 2	SSN-2	<Enter>	Enter the SSN relating to the second Name Control.
(6)	Name Control -3	NC-3	<Enter>	Enter the third Name Control from Column 1(a), Part I.
(7)	SSN - 3	SSN-3	<Enter>	Enter the SSN relating to the third Name Control.
(8)	Name Control -4	NC-4	<Enter>	Enter the fourth Name Control from Column 1(a), Part I.
(9)	SSN - 4	SSN-4	<Enter>	Enter the SSN relating to the fourth Name Control.

Exhibit 3.24.3-44
Section 56 - Form 1040 — Form 8888

SECTION 56
Source Document or Record: Form 1040—Form 8888
Note: ALL MONEY AMOUNTS SHOULD BE ENTERED AS DOLLARS AND CENTS.
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "56" always. See IRM 3.24.3.1.4.14 for specific examples.
(2)	Account 1 Depositor Amount - 1a	1A	<Enter>	Enter the amount from line 1a, Part I.
(3)	Routing and Transit Number (RTN) - 1b	1B	<Enter>	Enter up to 9 digits of the RTN from line 1b. (a) Ignore excess digits, alphas, blanks, or special characters shown. (b) Press <Enter> if: • the RTN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. • one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(4)	Depositor Account Number - 1d	1D	<Enter>	Enter the alpha/numeric Account Number from line 1d. (a) Only alphas, numerics and hyphens (-) are valid. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or other special characters shown. (d) Enter a single period and press <Enter> if: • the DAN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more characters have been altered, white-out, or marked through in either the RTN or DAN. • one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN. (e) If more than 17 characters, enter a pound sign (#) in the last position.
(5)	DAN for verification — 1d	1D	<Enter>	This is a MUST ENTER field if the previous field (Element 4) was entered. Enter the DAN again for verification. (a) If entry does not match Element (4), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field. (b) "DAN MIS-MATCH" error message will be displayed until both DAN fields agree.
(6)	Type Depositor Account (TDA) - 1c	1C	<Enter>	Enter the "S" or "C" that represents the box marked for Savings or Checking from line 1c. Exception: If entering a "blank" section for this line, press <Enter>. See IRM 3.24.3.1.4.14. (a) If both boxes are marked, press <Enter>. (b) If neither box is marked, press <Enter>. Note: When <Enter> is pressed, the system generates a "C" .
(7)	Account 2 Depositor Amount - 2a	2A	<Enter>	Enter the amount from line 2a, Part I.
(8)	Routing and Transit Number (RTN) - 2b	2B	<Enter>	Enter up to 9 digits of the RTN from line 2b. (a) Ignore excess digits, alphas, blanks, or special characters shown. (b) Press <Enter> if: • the RTN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. • one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(9)	Depositor Account Number - 2d	2D	<Enter>	Enter the alpha/numeric Account Number from line 2d. (a) Only alphas, numerics and hyphens (-) are valid. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or other special characters shown. (d) Enter a single period and press <Enter> if: • the DAN is not present. • an illegible character is present in either the RTN or DAN. • one or more characters have been altered, white-out, or marked through in either the RTN or DAN. • one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN. (e) If more than 17 characters, enter a pound sign (#) in the last position.
(10)	DAN for Verification - 2d	2D	<Enter>	This is a MUST ENTER field if the previous field (Element 9) was entered. Enter the DAN again for verification. (a) If entry does not match Element (9), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field. (b) "DAN MIS-MATCH" error message will be displayed until both DAN fields agree.
(11)	Type Depositor Account (TDA) - 2c	2C	<Enter>	Enter the "S" or "C" that represents the box marked for Savings or Checking from line 2c. Exception: If entering a "blank" section for this line, press <Enter>. See IRM 3.24.3.1.4.14. (a) If both boxes are marked, press <Enter>. (b) If neither box is marked, press <Enter>. Note: When <Enter> is pressed, the system generates a "C" .
(12)	Account 3 Depositor Amount - 3a	3A	<Enter>	Enter the amount from line 3a, Part I.
(13)	Routing and Transit Number (RTN) - 3b	3B	<Enter>	Enter up to 9 digits of the RTN from line 3b. (a) Ignore excess digits, alphas, blanks, or special characters shown. (b) Press <Enter> if: • the RTN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. • one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(14)	Depositor Account Number - 3d	3D	<Enter>	Enter the alpha/numeric Account Number from line 3d. (a) Only alphas, numerics and hyphens (-) are valid. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or other special characters shown. (d) Enter a single period and press <Enter> if: • the DAN is not present and there is other data to be entered for this line. • an illegible character is present in either the RTN or DAN. • one or more characters have been altered, white-out, or marked through in either the RTN or DAN. • one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN. (e) If more than 17 characters, enter a pound sign (#) in the last position.
(15)	DAN for Verification - 3d	3D	<Enter>	This is a MUST ENTER field if the previous field (Element 14) was entered. Enter the DAN again for verification. (a) If entry does not match Element (14), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field. (b) "DAN MIS-MATCH" error message will be displayed until both DAN fields agree.
(16)	Type Depositor Account (TDA) - 3c	3C	<Enter>	Enter the "S" or "C" that represents the box marked for Savings or Checking from line 3c. Exception: If entering a "blank" section for this line, press <Enter>. See IRM 3.24.3.1.4.14. (a) If both boxes are marked, press <Enter>. (b) If neither box is marked, press <Enter>. Note: When <Enter> is pressed, the system generates a "C" .
(17)	Bond Purchase 1 Amount	L4	<Enter> ★★★★★★	Enter the amount from line 4, Part II.
(18)	Bond Purchase 2 Amount	5A	<Enter>	Enter the amount from line 5a, Part II.
(19)	Bond Owner 2	5B	<Enter>	Enter the full name as shown on line 5b, Part II. (a) A-Z , and blanks are valid. (b) Ignore special characters. (c) When the name is illegible, enter a period (.) for an illegible character and continue entering the rest of the line. NOTE: Do not enter two consecutive periods. (d) Enter up to 33 characters.
(20)	Co-Owner or Beneficiary 2	5C	<Enter>	Enter the full name as shown on line 5c, Part II. (a) A-Z , and blanks are valid. (b) Ignore special characters. (c) When the name is illegible, enter a period (.) for an illegible character and continue entering the rest of the line. NOTE: Do not enter two consecutive periods. (d) Enter up to 33 characters.
(21)	Beneficiary 2 Indicator	5CCKBX	<Enter>	Enter a "1" if the box is marked on line 5c, Part II.
(22)	Bond Purchase 3 Amount	6A	<Enter>	Enter the amount from line 6a, Part II
(23)	Bond Owner 3	6B	<Enter>	Enter the full name as shown on line 6b, Part II. (a) A-Z , and blanks are valid. (b) Ignore special characters. (c) When the name is illegible, enter a period (.) for an illegible character and continue entering the rest of the line. NOTE: Do not enter two consecutive periods. (d) Enter up to 33 characters.
(24)	Co-Owner or Beneficiary 3	6C	<Enter>	Enter the full name as shown on line 6c, Part II. (a) A-Z , and blanks are valid. (b) Ignore special characters. (c) When the name is illegible, enter a period (.) for an illegible character and continue entering the rest of the line. NOTE: Do not enter two consecutive periods. (d) Enter up to 33 characters.
(25)	Beneficiary 3 Indicator	6CCKBX	<Enter>	Enter a "1" if the box is marked on line 6c, Part II.
(26)	Paper Check	L7	<Enter>	Enter the amount from line 7, Part III.

Exhibit 3.24.3-45
Section 57 - Form 1040 — Schedule L

SECTION 57
Source Document or Record: Form 1040-Schedule L
Elem. No.	Data Element Name	Prompt	Fld. Term	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "57" always.
(2)	Motor Vehicle Taxes Paid	LN7 $	<Enter>	Enter the amount from line 7.
(3)	Purchase Price	LN8 $	<Enter>	Enter the amount from line 8.
(4)	Qualified Motor Vehicle Taxes	LN9 $	<Enter>	Enter the amount from line 9.

Exhibit 3.24.3-46
Sections 58 and 59 - Form 1040 — Form 5405

Sections 58 and 59
Source Document or Record: Form 1040 - Form 5405
ALL MONEY AMOUNTS SHOULD BE ENTERED AS DOLLARS AND CENTS.
Elem. No.	Data Element Name	Prompt	Fld. Term	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; unless edited, enter as follows: (a) "58" for the 1st Form 5405. (b) "59" for the 2nd Form 5405.
(2)	SSN	SSN	<Enter>	Enter the SSN from the social security number box on page 1 or page 2. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(3)	Address of Qualifying Home	LNA	<Enter>	Enter up to 35 characters from Part I, line A. The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, or (. Note: "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(4)	Date Acquired	LNB	<Enter>	Enter the date from Part I, line B, in MMDDYY format.
(5)	Limited 10% of Purchase Price	LN4	<Enter>	Enter the amount from Part II, line 4.
(6)	Main Home Change Date	L11	<Enter>	Enter the date from Part III, line 11, in MMDDYY format. Exception: If the taxpayer has no entries in Part III, do not enter the date.
(7)	Disposition Code	13CKBX	<Enter>	Enter from Part III, line 13 as follows: (a) Enter the edited alpha code to the left of line 13, if present. (b) If no edited code is present, enter the letter of the first box marked.
(8)	Credit Claimed in Prior Years	L14	<Enter>	Enter the amount from Part IV, line 14.
(9)	Repayment of Home Purchased in 2008	L15	<Enter>	Enter the amount from Part IV, line 15.
(10)	Gain on Sale of Main Home	L17	<Enter>	Enter the amount from Part IV, line 17.
(11)	Repayment Amount	L18	<Enter>	Enter the amount from Part IV, line 18.

Exhibit 3.24.3-47
Section 60 - Form 1040 — Form 8917

SECTION 60
Source Document or Record: Form 1040-Form 8917 Attachment Sequence Number: 60
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "60" always.
(2)	Student's Name Control	NC	<Enter>	Enter the first Name Control from line 1(a).
(3)	Student's SSN	SSN	<Enter>	Enter the SSN relating to the first Name Control from line 1(b).
(4)	Qualified Expense	LN2 $	<Enter>	Enter the amount from line 2.

Exhibit 3.24.3-48
Sections 61 and 62 - Form 1040 — Form 8919

SECTIONS 61 AND 62
Source Document or Record: Form 1040–Form 8919 Attachment Sequence Number: 72
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; unless edited, enter as follows: (a) "61" for the 1st Form 8919. (b) "62" for the 2nd Form 8919.
(2)	SSN	SSN	<Enter>	Enter the SSN from the Social security number box. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(3)	Firm 1 Name	1(A)	<Enter>	Enter up to 18 characters as shown on line 1, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, and (. Note: "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(4)	Firm 1 EIN	1(B)	<Enter>	Enter the EIN from line 1, Column (b). (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(5)	Firm 1 Reason Code	1(C)	<Enter>	Enter the first Reason Code from line 1, Column (c).
(6)	Firm 1 Determination or Correspondence Date	1(D)	<Enter>	Enter the date from line 1, Column (d) in MMDDYY format.
(7)	Firm 1 1099–Misc Received Indicator	1(E)	<Enter>	Enter a "1" if the box is marked on line 1, Column (e).
(8)	Firm 1 Total Wages Received with no Social Security or Medicare Tax	1(F) $	<Enter>	Enter the amount from line 1, Column (f).
(9)	Firm 2 Name	2(A)	<Enter>	Enter up to 18 characters as shown on line 2, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, and (. Note: "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(10)	Firm 2 EIN	2(B)	<Enter>	Enter the EIN from line 2, Column (b). (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(11)	Firm 2 Reason Code	2(C)	<Enter>	Enter the first Reason Code from line 2, Column (c).
(12)	Firm 2 Determination or Correspondence Date	2(D)	<Enter>	Enter the date from line 2, Column (d) in MMDDYY format.
(13)	Firm 2 1099–Misc Received Indicator	2(E)	<Enter>	Enter a "1" if the box is marked on line 2, Column (e).
(14)	Firm 2 Total Wages Received with no Social Security or Medicare Tax	2(F) $	<Enter>	Enter the amount from line 2, Column (f).
(15)	Firm 3 Name	3(A)	<Enter>	Enter up to 18 characters as shown on line 3, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, and (. Note: "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(16)	Firm 3 EIN	3(B)	<Enter>	Enter the EIN from line 3, Column (b). (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(17)	Firm 3 Reason Code	3(C)	<Enter>	Enter the first Reason Code from line 3, Column (c).
(18)	Firm 3 Determination or Correspondence Date	3(D)	<Enter>	Enter the date from line 3, Column (d) in MMDDYY format.
(19)	Firm 3 1099–Misc Received Indicator	3(E)	<Enter>	Enter a "1" if the box is marked on line 3, Column (e).
(20)	Firm 3 Total Wages Received with no Social Security or Medicare Tax	3(F) $	<Enter>	Enter the amount from line 3, Column (f).
(21)	Total Wages	L6 $	<Enter> ★★★★★★	Enter the amount from line 6.
(22)	Total Social Security Wages & Tips	L8 $	<Enter>	Enter the amount from line 8.
(23)	Total Uncollected Social Security & Medicare Tax on Wages	13 $	<Enter>	Enter the amount from line 13.

Exhibit 3.24.3-49
Section 64 - Form 1040 — Form 5884-B

SECTION 64
Source Document or Record: Form 1040–Form 5884-B Attachment Sequence Number: 65
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "64" always.
(2)	New Hire Retention Credit	L10 $	<Enter>	Enter the amount from line 10.
(3)	Number of Retained Workers	L11	<Enter>	Enter the amount from line 11. *Note:* If the taxpayer enters a number with a decimal point, disregard numbers after the decimal point and enter the whole number only.

Exhibit 3.24.3-50
Sections 65 and 66 - Form 1040 — Form 8941

SECTIONS 65 and 66
Source Document or Record: Form 1040–Form 8941 Attachment Sequence Number: 63
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; unless edited, enter as follows: (a) "65" for the 1st Form 8941. (b) "66" for the 2nd Form 8941.
(2)	Identifying Number	ID#	<Enter>	Enter the TIN from the Identifying Number box. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(3)	Number of Employees	LN1	<Enter>	Enter the amount from line 1. *Note:* If the taxpayer enters a number with a decimal point, disregard numbers after the decimal point and enter the whole number only.
(4)	Number of Full Time Employees	LN2	<Enter>	Enter the amount from line 2. *Note:* If the taxpayer enters a number with a decimal point, disregard numbers after the decimal point and enter the whole number only.
(5)	Average Annual Wages	LN3 $	<Enter>	Enter the amount from line 3.
(6)	Premiums Paid	LN4 $	<Enter>	Enter the amount from line 4.
(7)	Premiums you would have Paid	LN5 $	<Enter>	Enter the amount from line 5.
(8)	State Premium Subsidies Paid	L10 $	<Enter>	Enter the amount from line 10.
(9)	If Line 12 is Zero	L13	<Enter>	Enter the amount from line 13. *Note:* If the taxpayer enters a number with a decimal point, disregard numbers after the decimal point and enter the whole number only.
(10)	Number of Full Time Equivalent Employees	L14	<Enter>	Enter the amount from line 14. *Note:* If the taxpayer enters a number with a decimal point, disregard numbers after the decimal point and enter the whole number only.
(11)	Credit for Small Employer	L15 $	<Enter>	Enter the amount from line 15.
(12)	Add Lines 12 and 15	L16 $	<Enter>	Enter the amount from line 16.

Exhibit 3.24.3-51
Section 67 - Form 1040 — Form 8834

SECTION 67
Source Document or Record: Form 1040–Form 8834 Attachment Sequence Number: 111
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "67" always.
(2)	Year of Vehicle 1	L1(A)	<Enter>	Enter the year from line 1, Column (a) in CCYY format.
(3)	Year of Vehicle 2	L1(B)	<Enter>	Enter the year from line 1, Column (b) in CCYY format.
(4)	Vehicle 1 Identification Number	L2(A)	<Enter>	Enter up to 17 characters as shown from line 2, Column (a). (a) Enter a space for illegible characters. Do not enter two consecutive spaces.
(5)	Vehicle 2 Identification Number	L2(B)	<Enter>	Enter up to 17 characters as shown from line 2, Column (b). (a) Enter a space for illegible characters. Do not enter two consecutive spaces.

Exhibit 3.24.3-52
Section 68 - Form 1040 — Form 8910

SECTION 68
Source Document or Record: Form 1040–Form 8910 Attachment Sequence Number: 152
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "68" always.
(2)	Year of Vehicle 1	L1(A)	<Enter>	Enter the year from line 1, Column (a) in CCYY format.
(3)	Year of Vehicle 2	L1(B)	<Enter>	Enter the year from line 1, Column (b) in CCYY format.
(4)	Vehicle 1 Identification Number	L2(A)	<Enter>	Enter up to 17 characters as shown from line 2, Column (a). (a) Enter a space for illegible characters. Do not enter two consecutive spaces.
(5)	Vehicle 2 Identification Number	L2(B)	<Enter>	Enter up to 17 characters as shown from line 2, Column (b). (a) Enter a space for illegible characters. Do not enter two consecutive spaces.

Exhibit 3.24.3-53
Section 69 - Form 1040 — Form 8936

SECTION 69
Source Document or Record: Form 1040–Form 8936 Attachment Sequence Number: 125
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "69" always.
(2)	Year of Vehicle 1	L1(A)	<Enter>	Enter the year from line 1, Column (a) in CCYY format.
(3)	Year of Vehicle 2	L1(B)	<Enter>	Enter the year from line 1, Column (b) in CCYY format.
(4)	Vehicle 1 Identification Number	L2(A)	<Enter>	Enter up to 17 characters as shown from line 2, Column (a). (a) Enter a space for illegible characters. Do not enter two consecutive spaces.
(5)	Vehicle 2 Identification Number	L2(B)	<Enter>	Enter up to 17 characters as shown from line 2, Column (b). (a) Enter a space for illegible characters. Do not enter two consecutive spaces.

Exhibit 3.24.3-54
Section 70 - Form 1040 — Form 8867

SECTION 70
Source Document or Record: Form 1040–Form 8867 Attachment Sequence Number: 177
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "70" always.
(2)	Qualifying Child of Another	LN7	<Enter>	Enter the Yes/No checkboxes from line 7 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.
(3)	Child 1 Relationship	9#1	<Enter>	Enter the Yes/No checkboxes from line 9, Column 1 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.
(4)	Child 2 Relationship	9#2	<Enter>	Enter the Yes/No checkboxes from line 9, Column 2 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.
(5)	Child 3 Relationship	9#3	<Enter>	Enter the Yes/No checkboxes from line 9, Column 3 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.
(6)	Child 1 Live With Taxpayer	11#1	<Enter>	Enter the Yes/No checkboxes from line 11, Column 1 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.
(7)	Child 2 Live With Taxpayer	11#2	<Enter>	Enter the Yes/No checkboxes from line 11, Column 2 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.
(8)	Child 3 Live With Taxpayer	11#3	<Enter>	Enter the Yes/No checkboxes from line 11, Column 3 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.
(9)	Child 1 Other Person Check	13A#1	<Enter>	Enter the Yes/No checkboxes from line 13a, Column 1 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.
(10)	Child 2 Other Person Check	13A#2	<Enter>	Enter the Yes/No checkboxes from line 13a, Column 2 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.
(11)	Child 3 Other Person Check	13A#3	<Enter>	Enter the Yes/No checkboxes from line 13a, Column 3 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.
(12)	Child 1 Relationship	13B#1	<Enter>	Enter the edited digit from line 13b, Column 1.
(13)	Child 2 Relationship	13B#2	<Enter>	Enter the edited digit from line 13b, Column 2.
(14)	Child 3 Relationship	13B#3	<Enter>	Enter the edited digit from line 13b, Column 3.
(15)	Child 1 Tiebreaker	13C#1	<Enter>	Enter the Yes/No/Don't Know checkboxes from line 13c, Column 1 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box is marked. (c) "3" if the Don't Know box or multiple boxes are marked.
(16)	Child 2 Tiebreaker	13C#2	<Enter>	Enter the Yes/No/Don't Know checkboxes from line 13c, Column 2 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box is marked. (c) "3" if the Don't Know box or multiple boxes are marked.
(17)	Child 3 Tiebreaker	13C#3	<Enter>	Enter the Yes/No/Don't Know checkboxes from line 13c, Column 3 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box is marked. (c) "3" if the Don't Know box or multiple boxes are marked.
(18)	Taxpayer Information	L20	<Enter>	Enter the Yes/No checkboxes from line 20 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.
(19)	Knowledge Requirements	L22	<Enter>	Enter the Yes/No checkboxes from line 22 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.

Exhibit 3.24.3-55
Section 01 - Form 1040A

Form 1040A Instructions

SECTION 01
Source Document or Record: Form 1040A
Presence of the following characters in the Element No. Column indicates the prompt will appear for that Type of Entity. S - Short I - Intermediate P - Partial L - Long
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1) S, I, P, L	Section Number	SECT:	(auto)	Section "01" will always be generated. No entry is required.
(2) S, I, P, L	Serial Number	SER#	<Enter>	Enter the last two digits before the hyphen of the DLN from the upper portion of the form. Example: XXxxxXXXxxxXX - X
(3) S, I, P, L	Type of Entity	TYPE OF ENTITY	<Enter>	Enter Type of Entity: "S" , "L" , or <Enter> for E-EIF.
(4) S, I	Check Digit	CD	<Enter>	Enter the Check Digit if present. (a) If no data is present, press <Enter>. (b) See IRM 3.24.3.1.4.9.1 for procedures.
(5) S, I	Name Control	NC	<Enter>	If the Check Digit is not present, enter the Name Control for the Primary Taxpayer. (a) If the primary last name is missing or any of the first four characters of the last name are illegible, enter as Long Entity. (b) See IRM 3.24.3.1.4.9.2 and IRM 3.24.37.6.13, ISRP System, General Instructions, for procedures.
(6) S, I, P, L	Primary SSN	SSN	(auto) ★★★★★★	Enter the SSN as shown in the "Your social security number" box. (a) If missing, illegible, incomplete, more than 9 digits, multiple SSNs on the same line/box, or is a TIN that begins with a red edited "9" , enter as Long Entity. (b) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures. (c) For the error message INVALID CHECK DIGIT, see IRM 3.24.3.1.4.9.1.
(7) S, I, P, L	Secondary SSN	SSSN	<Enter>	Enter the SSN present in the "Spouse's social security number" box or written around line 3 of the filing status area. (a) If prompted, and no data is present, press <F7> to override. (b) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(8) P, L	Name	NAME1	<Enter>	Enter the full name(s) as shown or edited on the return. (a) See IRM 3.24.3.1.4.10, 3.24.3.1.5.6.1 and 3.24.37.6.14, ISRP System, General Instructions, for procedures.
(9) P, L	Additional Information Line	AIL	<Enter>	Enter additional information as underlined or instructed. (a) Do not enter the caret (<) in the AIL. (b) For International returns, see IRM 3.24.37.6.18, ISRP System, General Instructions. (c) For "in care of (c/o)" names, enter the percent sign (%), space and the name, unless otherwise instructed. See IRM 3.24.37.6.15, ISRP System, General Instructions. (d) For decedent returns see IRM 3.24.37.6.15(4), ISRP System, General Instructions. (e) See IRM 3.24.37.6.15, ISRP System, General Instructions, for procedures.
(10) I, L	Street Address	ADD	<Enter>	Enter the address as shown or edited on the return. Reminder: If present, enter the apartment number in the "Apt. no." box/area to the right of the street address. (a) For International returns, see IRM 3.24.37.6.18, ISRP System, General Instructions, for procedures. (b) See IRM 3.24.37.6.16, ISRP System, General Instructions, for procedures and Exhibit 3.24.37-1, ISRP System, General Instructions, for standard abbreviations.
(11) I, L	City/State	C/S	<Enter>	Enter as follows: (a) For International returns, see IRM 3.24.37.6.18, ISRP System, General Instructions, for procedures. (b) See IRM 3.24.37.6.17, ISRP System, General Instructions, for procedures for entering the city, state, and ZIP Code. Sight verify if generated. (c) Use Major City Code at your option. Do not enter the slash or state abbreviations if a Major City Code is entered. For Major City Codes, refer to IRM 3.24.37, Exhibit 3.24.37-3, ISRP System, General Instructions. Note: If entry of city and state is required, the following rules apply: (d) Enter city/(slash)state code (with no space before or after the slash) if no Major City Code is used. (e) Correct obviously misspelled cities. (f) Always use standard state abbreviations. (g) For APO/DPO/FPO procedures, see IRM 3.24.37.6.17.2, ISRP System, General Instructions. (h) If the city is not present, enter as: /state code then press <Enter>. (i) If the state is not present, enter as: city/ then press <Enter>.
(12) I, L	ZIP Code	ZIP	<Enter>	If ZIP Code is not present on the screen, enter the digits shown to the right of the state name. (a) For International returns, see IRM 3.24.37.6.18, ISRP System, General Instructions, for procedures. (b) Enter the 5 digit ZIP Code. (c) Ignore the digits in the ZIP plus four code. (d) If other than 5 digit, press <Enter> only. (e) If missing or if any illegible digits, press <Enter> only. (f) If two or more ZIP Codes are present, press <Enter> only.
(13) S, I, P, L	Tax Period	TAXPR	<Enter>	Scan the area of the tax year from the upper right or upper center portion of the form for an indication the Tax Period may be for other than the programmed calendar Tax Year, i.e., a Prior Year. (a) The programmed calendar year is 2011 or 1112. (b) Enter the 4 digits shown, underlined, or edited in YYMM format. (c) If only two digits are underlined, enter those two digits followed by "12" . (d) See IRM 3.24.37.6.7, ISRP System, General Instructions, for procedures. (e) For Prior Year forms, Program 44112, 44172, or 46132: • This is a MUST ENTER field. • If the document is a current year return, enter the current programmed calendar year (1112). • If the document does not reflect a Tax Period, fill the field with periods.
(14) S, I, P, L	Spouse Name Control	2NDNC	<Enter>	Enter the spouse's Name Control, if present. (a) Use the spouse's last name in the entity area. (b) See IRM 3.24.37.6.13, ISRP System, General Instructions, for procedures. (c) Enter a period for each illegible character. (d) If no data is present, press <Enter>. Exception: This is a MUST ENTER field if FSC is 2. If prompted and no data is present, press <F7> to override.
(15) S, I, P, L	PECF Code	PECF	<Enter>	(a) Enter "1" if one box is marked. (b) Enter "2" if two boxes are marked. Note: Do not enter PECF for tax years 2008 and prior.
(16) S, I, P, L	Special Processing Codes	SPC	<Enter>	Enter the edited character(s) shown in the right margin of the 1040 series between the Secondary SSN and the PECF. (a) Enter a pound sign (#) for each illegible character.
(17) S, I, P, L	Filing Status Code	FSC	<Enter> ★★★★★★	Enter as follows: (1) The edited number to the left of the 3 "Filing Status" box. (2) The number by the box that is marked in the "Filing Status" area. (3) If multiple boxes are marked, enter the largest number. (4) If no boxes are marked, enter a "1" if one taxpayer is present in the entity area or a "2" if two taxpayers are present. Note: If FSC is "2" , 2NDNC is always required, and SSSN is required if Long or Partial Entity. If data is not present for the SSSN or 2NDNC fields, press <F7> to override the error messages.
(18) S, I, P, L	Computer Condition Codes	CCC	<Enter>	Enter the edited characters shown in the upper portion of the "Filing Status" area. (a) Valid characters are alpha A-H and J-Z and numeric 1-9. Note: If an "O" Code is present for this element, enter an alpha "O" . (b) Enter a pound sign (#) for each illegible character. (c) If a "G" Code is present for this element, see "G" Code instructions in the Received Date element. Do not press <F6>.
(19) S, I, P, L	Received Date	DATE	<Enter>	Enter the 6 digits for the Received Date in MMDDYY format. The Received Date is shown on the return as: (a) Stamped on the face of the return. (b) Edited in the area around line 6d. Note: Do not enter any edited dates from the margin or entity area of the form. (c) If a "G" Code is present in the "CCC" and the return is a non-remittance, end the document after this element. (d) If a "G" Code is present in the "CCC" and the return is a remittance, press <Enter> after this element. The system will automatically take you to Sec. 03 for entry of the Remittance. (e) See IRM 3.24.37.6.7, ISRP System, General Instructions, for procedures. Note: This is a MUST ENTER field for Prior Year returns, Program 44112, 44172, 46132, and all other programs if the Julian Date in the Block Header DLN is 155 or greater.
(20) S, I, P, L	Exemptions	EXEMP	<Enter>	Enter the 2 digits shown on the second and third lines of the Exemptions area. (The second and third lines are preceded with a bold black dot.) (a) If the second line contains a digit but the third line is blank, enter the digit only. Never end this field with a zero. (b) If the second line is blank but the third line contains a digit, enter a zero for the second line followed by the digit on the third line. (c) If a "0" (zero) precedes one of the digits on either line, do not enter the zero. (d) If either line is more than 9, illegible, or invalid, press <Enter> only. (e) If no data is present on the second and third lines, press <Enter> only.
(21) S, I, P, L	Exemption/EIC/Overflow	E/O	<Enter>	Enter the digits edited in the right margin of the Exemptions area. (a) If any digit is illegible, press <Enter> only.
(22) S, I, P, L	Dependent Status Indicator	DSI	<Enter>	Enter the "1" , if edited, directly above the Child Tax Credit Indicator, Column (4).
(23) S, I, P, L	First Dependent Name Control	NC1	<Enter>	Enter the Name Control for the first dependent entry as shown or edited from line 6c. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt and advance the cursor. Note: If an edited "X" appears to the left of the name, do not enter any information for that Name Control. (a) This is a MUST ENTER field if "EXEMP" contains an entry. (b) If no data is present, press <F7> to override.
(24) S, I, P, L	First Dependent SSN	SSN1	<Enter>	Enter the SSN for the first dependent entry. The Name Control need not be present. (a) This is a MUST ENTER field if "EXEMP" contains an entry. (b) If no data is present, press <F7> to override.
(25) S, I, P, L	Child Tax Credit Indicator 1	C(4)1	<Enter>	Enter a "1" if the checkbox on line 6c(4) relating to the first dependent entry is marked. The Name Control or SSN need not be present. (a) This is a MUST ENTER field if NC1 or SSN1 contains an entry. (b) If no data is present, press <F7> to override. Note: Do not enter child tax credit indicator for tax years 1997 and prior.
(26) S, I, P, L	Second Dependent Name Control	NC2	<Enter>	Enter the Name Control for the second dependent entry as shown or edited from line 6c. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt and advance the cursor. Note: If an edited "X" appears to the left of the name, do not enter any information for that Name Control.
(27) S, I, P, L	Second Dependent SSN	SSN2	<Enter>	Enter the SSN for the second dependent entry. The Name Control need not be present.
(28) S, I, P, L	Child Tax Credit Indicator 2	C(4)2	<Enter>	Enter a "1" if the checkbox on line 6c(4) relating to the second dependent entry is marked. The Name Control or SSN need not be present. (a) This is a MUST ENTER field if NC2 or SSN2 contains an entry. (b) If no data is present, press <F7> to override. Note: Do not enter child tax credit indicator for tax years 1997 and prior.
(29) S, I, P, L	Third Dependent Name Control	NC3	<Enter>	Enter the Name Control for the third dependent entry as shown or edited from line 6c. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt and advance the cursor. Note: If an edited "X" appears to the left of the name, do not enter any information for that Name Control.
(30) S, I, P, L	Third Dependent SSN	SSN3	<Enter>	Enter the SSN for the third dependent entry. The Name Control need not be present.
(31) S, I, P, L	Child Tax Credit Indicator 3	C(4)3	<Enter>	Enter a "1" if the checkbox on line 6c(4) relating to the third dependent entry is marked. The Name Control or SSN need not be present. (a) This is a MUST ENTER field if NC3 or SSN3 contains an entry. (b) If no data is present, press <F7> to override. Note: Do not enter child tax credit indicator for tax years 1997 and prior.
(32) S, I, P, L	Fourth Dependent Name Control	NC4	<Enter>	Enter the Name Control for the fourth dependent entry as shown or edited from line 6c. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt and advance the cursor. Note: If an edited "X" appears to the left of the name, do not enter any information for that Name Control.
(33) S, I, P, L	Fourth Dependent SSN	SSN4	<Enter>	Enter the SSN for the fourth dependent entry. The Name Control need not be present.
(34) S, I, P, L	Child Tax Credit Indicator 4	C(4)4	<Enter>	Enter a "1" if the checkbox on line 6c(4) relating to the fourth dependent entry is marked. The Name Control or SSN need not be present. (a) This is a MUST ENTER field if NC4 or SSN4 contains an entry. (b) If no data is present, press <F7> to override. Note: Do not enter child tax credit indicator for tax years 1997 and prior.
(35) S, I, P, L	Return Processing Code	RPC	<Enter> ★★★★★★	Enter the edited characters shown in the right margin of line 15. (a) Valid characters are alpha A-Z and numeric 1-9. (b) Enter a pound sign (#) for each illegible character. (c) If no data is present, press <F7> to override.
(36) S, I, P, L	ERS Action Code	ACT C	<Enter>	Enter the 3 edited digits shown in the bottom center margin. (a) If Action Code is in the "600" series and the return is a non-remittance, end the document after this element. (b) If Action Code is in the "600" series and the return is a remittance, press <Enter> after this element. The system will automatically take you to Section 03 for entry of the Remittance. (c) If illegible or less than three digits, press <Enter>. (d) If multiple Action Codes apply, enter the highest number. (e) AUSPC only - DO NOT enter Action Code 651, even if edited.
(37) S, I, P, L	Audit Code	AUD C	<Enter>	Enter the edited characters shown in the bottom right margin. (a) Enter a pound sign (#) for each illegible character.

Exhibit 3.24.3-56
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡
≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡	≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Exhibit 3.24.3-57
Section 03 - Form 1040A

SECTION 03
Source Document or Record: Form 1040A
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "03" always.
(2)	Wages	LN7 $	<Enter>	Enter the amount from line 7.
(3)	Interest	L8A $	<Enter> MINUS (-)	Enter the amount from line 8a.
(4)	Tax Exempt Interest	L8B $	<Enter>	Enter the amount from line 8b.
(5)	Ordinary Dividends	L9A $	<Enter>	Enter the amount from line 9a.
(6)	Qualified Dividends	L9B $	<Enter>	Enter the amount from line 9b.
(7)	Capital Gain Distributions	L10 $	<Enter>	Enter the amount from line 10.
(8)	IRA Distributions	11A $	<Enter>	Enter the amount from line 11a.
(9)	Taxable IRA	11B $	<Enter>	Enter the amount from line 11b.
(10)	Pensions and Annuities	12A $	<Enter>	Enter the amount from line 12a.
(11)	Taxable Pensions and Annuities	12B $	<Enter>	Enter the amount from line 12b.
(12)	Unemployment Compensation	L13 $	<Enter>	Enter the amount from line 13.
(13)	Social Security Benefits	14A $	<Enter>	Enter the amount from line 14a.
(14)	Taxable Social Security Benefits	14B $	<Enter>	Enter the amount from line 14b.
(15)	Total Income	L15 $	<Enter> MINUS (-) ★★★★★★	Enter the amount from line 15. (a) If the Zero Balance Error Message appears, sight verify raised boxes. (b) See IRM 3.24.3.1.5.1 for correction procedures.
(16)	Form 982 Indicator	982	<Enter>	Enter the edited "1" from the left of line 16, if present.
(17)	Educator Expenses	L16 $	<Enter>	Enter the amount from line 16.
(18)	IRA Deduction	L17 $	<Enter>	Enter the amount from line 17.
(19)	Student Loan Interest Deduction	L18 $	<Enter>	Enter the amount from line 18.
(20)	Tuition and Fees	L19 $	<Enter>	Enter the amount from line 19.
(21)	Total Adjustments	L20 $	<Enter> ★★★★★★	Enter the amount from line 20. (a) This becomes a MUST ENTER field if any of lines 16 through 19 contain entries.
(22)	Adjusted Gross Income	L21 $	<Enter> MINUS (-) ★★★★★★	Enter the amount from line 21.
(23)	Age/Blind Indicator	23A BX	<Enter>	(a) Enter the check boxes from line 23a in the following order: (1) You were born... (2) Blind (3) Spouse was born... (4) Blind (b) Enter a "1" if the box has been marked. (c) If blank, enter a "0" (zero) only if there is a mark in any of the remaining boxes. Note: Never end this field with a zero. (d) See IRM 3.24.3.1.4.13 for specific examples.
(24)	Taxable Income	L27 $	<Enter>	Enter the amount from line 27. If the taxpayer has indicated a minus, press <Enter> only.
(25)	Tax	L28 $	<Enter>	Enter the amount from line 28.
(26)	Child Care Credit	L29 $	<Enter>	Enter the amount from line 29.
(27)	Credit for the Elderly or Disabled	L30 $	<Enter>	Enter the amount from line 30.
(28)	Education Credits	L31 $	<Enter>	Enter the amount from line 31.
(29)	Retirement Savings Contributions Credit	L32 $	<Enter>	Enter the amount from line 32.
(30)	Child Tax Credit	L33 $	<Enter>	Enter the amount from line 33.
(31)	Total Credits	L34 $	<Enter> ★★★★★★	Enter the amount from line 34. (a) This becomes a MUST ENTER field if any of lines 29 through 33 contain entries.
Note: THE FOLLOWING FIELDS ARE ENTERED AS DOLLARS AND CENTS.
(32)	Total Tax	L35	<Enter> ★★★★★★	Enter the amount from line 35.
(33)	Withholding Tax	L36	<Enter> ★★★★★★	Enter the amount from line 36.
(34)	Estimated Tax Credits	L37	<Enter>	Enter the amount from line 37.
(35)	Earned Income Credit	38A	<Enter>	Enter the amount from line 38a. (a) If "888" is edited on the line, enter as dollars and cents (888.00).
(36)	Nontaxable Combat Pay	38B	<Enter>	Enter the amount from line 38b.
(37)	Additional Child Tax Credit	L39	<Enter>	Enter the amount from line 39.
(38)	American Opportunity Credit	L40	<Enter>	Enter the amount from line 40.
(39)	Total Payments	L41	<Enter> ★★★★★★	Enter the amount from line 41.
(40)	Refund Amount	43A	<Enter> MINUS (-)	Enter the amount from line 43a. (a) If lines 43a, 44, and 45 have no entries, but there is an amount on line 42, enter line 42 amount for this field. (b) If no data is present, press <Enter>. Note: The amount on this line appears as a negative always. Caution: If the refund is $1 million or more, enter Action Code 341.
(41)	ES Credit Elect	L44	<Enter> ★★★★★★	Enter the amount from line 44.
(42)	Amount You Owe	L45	<Enter> ★★★★★★	Enter the amount from line 45. Exception: If the amount is the same as Element (53), Remittance, enter a "0" (zero) only and press <Enter>. (a) If the Zero Balance Error Message appears, sight verify raised boxes. (b) See IRM 3.24.3.1.5.1 for correction procedures.
(43)	Pre-Determined ES Penalty	L46	<Enter> ★★★★★★	Enter the amount from line 46.
(44)	Third Party Designee Checkbox	3Y/N	<Enter>	If only the Yes box is marked in the Third Party Designee area, enter a "1" and enter the Third Party Information. (a) In all other cases, press <Enter> and do not enter any of the Third Party information. NOTE: Taxpayer editing to the Third Party Information Yes/No boxes will not be honored unless the taxpayer has initialed the change. (b) Do not enter the checkbox for tax years 2000 and prior.
(45)	Third Party Designee Name	3NAME	<Enter>	Enter as shown in the Third Party Designee area. (a) A-Z, 0–9, and blanks are valid. (b) Space for illegible or special characters. Exception: Do not space for apostrophes. (c) Do not enter the words "Preparer" , "Prep" , "Self-Prepared" , or any phrases or variations of "Preparer" . (d) Follow name line rules in IRM 3.24.37.6.14, ISRP System, General Instructions, that have not been addressed in (a) through (c).
(46)	Third Party Designee ID#	3ID#	<Enter>	Enter the Personal Identification Number in the Third Party Designee area. (a) A-Z, 0–9, and blanks are valid. (b) Ignore special characters. (c) Space for illegible characters. (d) Enter up to 9 characters. (e) Do not enter"Applied For" ,"Pending" , or any phrases or variations of applied for.
(47)	E-File Mandate Waiver Indicator	E-WAIV	<Enter>	Enter the edited digit to the right of the Daytime phone number box. (a) If multiple digits are edited, enter the first digit. (b) Press <Enter> for an illegible digit.
≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
(49)	Preparer's Code	CODE	<Enter>	Enter the edited character to the right of the EIN.
(50)	Preparer TIN	PTIN	<Enter>	Enter from the PTIN line or from the stamp, label, or written as shown in the Preparer's area. This entry can consist of the letter "P" or "S" followed by 8 digits. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(51)	Firm's EIN	EIN	<Enter>	Enter the numerics from the Firm's EIN line or from the stamp, label, or written as shown in the Preparer's area. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(52)	Preparer's Telephone #	TEL#	<Enter>	Enter the first 10 characters of the preparer's telephone number from the "Phone no." line or from the stamp, label, or written in the Preparer's area. (a) A-Z and 0-9 are valid. (b) If two telephone numbers are present, enter the first 10 characters of the first complete telephone number. (c) Ignore special characters and blanks. (d) Disregard a leading " 1" or "011" , hyphens, and parentheses. (e) Do not enter the telephone number if it is incomplete (not at least 10 characters), if any characters are illegible, or if all the characters are the same.
(53)	Remittance	RMT	<Enter>	This is a MUST ENTER field if the CR prompt (Element 5, Prejournalized Credit Amount) in the Block Header contains an entry. (a) Enter the amount imprinted by a cash register or the amount edited or underlined in green pencil in the Refund or Amount You Owe area. (b) Enter the RPS amount printed in the upper right corner of the return ONLY if underlined in green. (c) If a cash register or green penciled amount is not present on the document, or if such an amount is present on a reinput document but is also circled by editing, enter a "0" (zero). (d) If an edited return is attached to the front of an original return, enter the Remittance amount from the original return. (e) If the amount is illegible, use the Form 813 amount for this Serial Number. (f) If a "G" Condition Code or an Action Code in the "600" series is present in Section 01, the system will automatically end the document after <Enter> is pressed.

Exhibit 3.24.3-58
Section 04 - Form 1040A

SECTION 04
Source Document or Record: Form 1040A
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "04" always. See IRM 3.24.3.1.4.14 for specific examples
(2)	Routing Transit Number	RTN	<Enter>	Enter up to 9 digits of the RTN from line 43b. (a) Ignore excess digits, alphas, blanks, or special characters shown. (b) Press <Enter> if: • the RTN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. • one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(3)	Depositor Account Number	DAN	<Enter> ★★★★★★	Enter the alpha/numeric Account Number from line 43d. (a) Only alphas, numerics and hyphens (-) are valid. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or other special characters shown. (d) Enter a single period and press <Enter> if: • the DAN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more characters have been altered, white-out, or marked through in either the RTN or DAN. • one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN. (e) If more than 17 characters, enter a pound sign (#) in the last position.
(4)	DAN For Verification	DAN	<Enter> ★★★★★★	Enter the DAN again for verification. (a) If entry does not match Element (3), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field. (b) "DAN MIS-MATCH" error message will be displayed until both "DAN" fields agree.
(5)	Type of Depositor Account	TYPE	<Enter>	Enter the "S" or "C" that represents the box marked for Savings or Checking from line 43c. Exception: If entering a "blank" section, press <Enter>. See IRM 3.24.3.1.4.14. (a) If both boxes are marked, press <Enter>. (b) If neither box is marked, press <Enter>. (c) If only the TYPE box is marked, press <Enter> to enter a "blank" section. Note: When <Enter> is pressed, the system generates a "C" .

Exhibit 3.24.3-59
Section 05 - Form 1040A — Schedule B

SECTION 05
Source Document or Record: Form 1040A—Schedule B Schedule B is Attachment Sequence Number 08
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "05" always.
(2)	Interest Income	2… $	<Enter>	Enter the amount edited to the immediate left of line 2.
(3)	Excludable Savings Bond Interest	LN3 $	<Enter>	Enter the amount from line 3.
(4)	Dividends Income	6… $	<Enter>	Enter the amount edited above the instructions for line 6.

Exhibit 3.24.3-60
Section 06 - Form 1040A — Form 2441

SECTION 06
Source Document or Record: Form 1040A—Form 2441 Form 2441 is Attachment Sequence Number 21
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "06" always.
(2)	Provider Name Control	L1A	<Enter>	Enter the first EDITED Name Control from line 1(a). Note: This Name Control may be BMF and include alphas, numerics, hyphens, and ampersands (&). Ignore any other special characters.
(3)	Provider TIN	L1C	<Enter>	Enter the TIN from line 1(c) relating to the edited Provider Name Control. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(4)	Qualifying Individuals	PT2Q#	<Enter> ★★★★★★	Enter as follows: (1) If one SSN is present on line 2, enter "1" . (2) If two or more SSNs are present, or "See statement" , "See attachment" , or other variation is present on line 2, enter "2." (3) If no SSN is present on line 2, enter "0" (zero). Note: If an edited "X" appears to the left of the name or the SSN contains all the same numbers, do not count the SSN.
(5)	Child Name Control-1	2NC1	<Enter>	Enter the 1st Name Control as shown or edited from line 2(a). Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor.
(6)	Child SSN-1	SSN1	<Enter>	Enter the SSN from line 2(b) relating to the first Name Control.
(7)	Child Amount-1	2AMT1 $	<Enter>	Enter the amount from line 2(c) relating to the first Name Control.
(8)	Child Name Control -2	2NC2	<Enter>	Enter the 2nd Name Control as shown or edited from line 2(a). Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor.
(9)	Child SSN-2	SSN2	<Enter>	Enter the SSN from line 2(b) relating to the second Name Control.
(10)	Child Amount-2	2AMT2 $	<Enter>	Enter the amount from line 2(c) relating to the second Name Control.
(11)	Qualified Expenses	LN3 $	<Enter>	Enter the amount from line 3.
(12)	Earned Income Primary	LN4 $	<Enter>	Enter the amount from line 4.
(13)	Earned Income Secondary	LN5 $	<Enter>	Enter the amount from line 5.
(14)	Dependent Care Benefits	L12 $	<Enter>	Enter the amount from line 12.
(15)	Qualified Expenses Incurred	L16 $	<Enter>	Enter the amount from line 16.
(16)	Dependent Care Exclusion	L25 $	<Enter>	Enter the amount from line 25.

Exhibit 3.24.3-61
Section 07 - Form 1040A — Schedule R

SECTION 07
Source Document or Record: Form 1040A—Schedule R Schedule R is Attachment Sequence Number 16.
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "07" always.
(2)	Filing Status Age Indicator	BOX 1–9	<Enter>	Enter the digit of the box marked in Part I. (a) If no box is marked, press <Enter>. (b) If more than one box is marked, press <Enter>. Note: The system generates a "0" (zero) when you press <Enter> only.
(3)	Taxable Disability Income	L11 $	<Enter>	Enter the amount from line 11.
(4)	Other Pension or Annuities	13C $	<Enter>	Enter the amount from line 13c.

Exhibit 3.24.3-62
Section 08 - Form 1040A — Schedule EIC

SECTION 08
Source Document or Record: Form 1040A—Schedule EIC Attachment Sequence Number: 43
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "08" always.
(2)	First Child's Name Control	L1NC#1	<Enter>	Enter the first Name Control as shown or edited from line 1. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor. Note: For this element and the following related Elements (3) through (7): If an edited "X" appears to the left of the name, do not enter any information for that Name Control.
(3)	Child's SSN #1	L2#1	<Enter>	Enter the SSN relating to the first child's Name Control from line 2.
(4)	Child's Year of Birth #1	L3#1	<Enter>	Enter the Year of Birth as shown or edited from line 3 relating to the first child's Name Control in CCYY format. (a) Enter a period (.) for an illegible digit. (b) If present and unable to determine the year of birth, fill the field with periods.
(5)	Student/Disabled Code #1	4A/B#1	<Enter>	Enter the code from the yes boxes on lines 4a and 4b relating to the first child's Name Control as follows: (a) "1" if yes box 4a is marked. (b) "2" if yes box 4b is marked. (c) "2" if both yes boxes are marked.
(6)	Child's Relationship Indicator #1	L5#1	<Enter>	Enter the edited digit form line 5 relating to the first child's Name Control.
(7)	Child's Number of Months #1	L6#1	<Enter>	Enter the number of months from line 6 relating to the first child's Name Control.
(8)	Second Child's Name Control	L1NC#2	<Enter>	Enter the second Name Control as shown or edited from line 1. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor. Note: For this element and the following related Elements (9) through (13): If an edited "X" appears to the left of the name, do not enter any information for that Name Control.
(9)	Child's SSN #2	L2#2	<Enter>	Enter the SSN relating to the second child's Name Control from line 2.
(10)	Child's Year of Birth #2	L3#2	<Enter>	Enter the Year of Birth as shown or edited from line 3 relating to the second child's Name Control in CCYY format. (a) Enter a period (.) for an illegible digit. (b) If present and unable to determine the year of birth, fill the field with periods.
(11)	Student/Disabled Code #2	4A/B#2	<Enter>	Enter the code from the yes boxes on lines 4a and 4b relating to the second child's Name Control as follows: (a) "1" if yes box 4a is marked. (b) "2" if yes box 4b is marked. (c) "2" if both yes boxes are marked.
(12)	Child's Relationship Indicator #2	L5#2	<Enter>	Enter the edited digit from line 5 relating to the second child's Name Control.
(13)	Child's Number of Months #2	L6#2	<Enter>	Enter the number of months from line 6 relating to the second child's Name Control.
(14)	Third Child's Name Control	L1NC#3	<Enter>	Enter the third Name Control as shown or edited from line 1. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor. Note: For this element and the following related Elements (15) through (19): If an edited "X" appears to the left of the name, do not enter any information for that Name Control.
(15)	Child's SSN #3	L2#3	<Enter>	Enter the SSN relating to the third child's Name Control from line 2.
(16)	Child's Year of Birth #3	L3#3	<Enter>	Enter the Year of Birth as shown or edited from line 3 relating to the third child's Name Control in CCYY format. (a) Enter a period (.) for an illegible digit. (b) If present and unable to determine the year of birth, fill the field with periods.
(17)	Student/Disabled Code #3	4A/B#3	<Enter>	Enter the code from the yes boxes on lines 4a and 4b relating to the third child's Name Control as follows: (a) "1" if yes box 4a is marked. (b) "2" if yes box 4b is marked. (c) "2" if both yes boxes are marked.
(18)	Child's Relationship Indicator #3	L5#3	<Enter>	Enter the edited digit from line 5 relating to the third child's Name Control.
(19)	Child's Number of Months #3	L6#3	<Enter>	Enter the number of months from line 6 relating to the third child's Name Control.

Exhibit 3.24.3-63
Section 09 - Form 1040A — Form 8615

SECTION 09
Source Document or Record: Form 1040A—Form 8615 Attachment Sequence Number: 33
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "09" always.
(2)	Parent's Name Control	PARNC	<Enter>	Enter the Name Control as shown or edited from the "Parent's Name" , line A. If two Name Controls are present, enter the first one. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor.
(3)	Parent's SSN	PARSSN	<Enter>	Enter the SSN from the "Parent's Social Security Number" box, line B. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(4)	Parent's Filing Status	FSC	<Enter>	Enter as follows: (a) Enter "1" if the Single box is marked. (b) Enter "2" if the Married filing jointly box is marked. (c) Enter "3" if the Married filing separately box is marked. (d) Enter "4" if the Head of household box is marked. (e) Enter "5" if the Qualifying widow(er) box is marked. (f) If no boxes or multiple boxes are marked, press <Enter>.
(5)	Child's Investment Income	LN1 $	<Enter>	Enter the amount from line 1.
(6)	Deductions	LN2 $	<Enter>	Enter the amount from line 2.
(7)	Parent's Taxable Income	LN6 $	<Enter>	Enter the amount from line 6.
(8)	Investment Income All Other Children	LN7 $	<Enter>	Enter the amount from line 7.
(9)	F8615 Tax	L18 $	<Enter>	Enter the amount from line 18.

Exhibit 3.24.3-64
Section 13 - Form 1040A — Form 8812

SECTION 13
Source Document or Record: Form 1040A—Form 8812 Attachment Sequence Number: 47
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "13" always. Note: Enter the section, if present, even if there are no lines to transcribe. Enter a zero in the MUST ENTER field.
(2)	Nontaxable Combat Pay	L4B $	<Enter>	Enter the amount from line 4b.
(3)	Total SS and Medicare Taxes	LN7 $	<Enter> ★★★★★★	Enter the amount from line 7.

Exhibit 3.24.3-65
Sections 14 and 15 - Form 1040A — Form 8606

SECTIONS 14 AND 15
Source Document or Record: Form 1040A—Form 8606 Attachment Sequence Number: 48
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; unless edited, enter as follows: (a) "14" for 1st Form 8606. (b) "15" for 2nd Form 8606.
(2)	Spouse Indicator	TOPLF	<Enter>	Enter the edited "1" or "2" to the left of the form title area.
(3)	Taxable Amount	L15 $	<Enter>	Enter the amount from line 15
(4)	Net Amount Converted to Roth IRAs	L16 $	<Enter>	Enter the amount from line 16.
(5)	IRA Basis Before Conversion	L17 $	<Enter>	Enter the amount from line 17.
(6)	Taxable Amount of Conversion	L18 $	<Enter>	Enter the amount from line 18.
(7)	Basis in Roth IRA Contributions	L22 $	<Enter>	Enter the amount from line 22.
(8)	Traditional Conversion Basis Amount	L26 $	<Enter>	Enter the amount from line 26.
(9)	Traditional Conversion/Rollover Amount	L33 $	<Enter>	Enter the amount from line 33.
(10)	Taxable Roth IRA Distribution Amount	L36 $	<Enter>	Enter the amount from line 36.
(11)	Total Rollover Subject to Tax	L40 $	<Enter>	Enter the amount from line 40.
(12)	Designated Roth Account Income	L41 $	<Enter>	Enter the amount from line 41.
(13)	Taxable Roth Rollover	L44 $	<Enter>	Enter the amount from line 44.
(14)	Taxable Designated Roth Distribution	L46 $	<Enter>	Enter the amount from line 46.

Exhibit 3.24.3-66
Section 16 - Form 1040A — Form 8863

SECTION 16
Source Document or Record: Form 1040A—Form 8863 Attachment Sequence Number: 50
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "16" always.
(2)	American Opportunity Credit Name Control Student 1	NC1	<Enter>	Enter the Name Control as shown or edited of Student #1, line 1, Part I. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor.
(3)	American Opportunity Credit SSN Student 1	SSN1	<Enter>	Enter the SSN relating to the Name Control of Student #1, line 1, Part I.
(4)	American Opportunity Credit Name Control Student 2	NC2	<Enter>	Enter the Name Control as shown or edited of Student #2, line 1, Part I. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor.
(5)	American Opportunity Credit SSN Student 2	SSN2	<Enter>	Enter the SSN relating to the Name Control of Student #2, line 1, Part I.
(6)	American Opportunity Credit Name Control Student 3	NC3	<Enter>	Enter the Name Control as shown or edited of Student #3, line 1, Part I. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor.
(7)	American Opportunity Credit SSN Student 3	SSN3	<Enter>	Enter the SSN relating to the Name Control of Student #3, line 1, Part I .
(8)	Total American Opportunity Credit	LN2 $	<Enter>	Enter the amount from line 2, Part I.
(9)	Lifetime Learning Credit Name Control Student 1	3NC1	<Enter>	Enter the Name Control as shown or edited of Student 1, line 3, Part II . Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor.
(10)	Lifetime Learning Credit SSN Student 1	3SSN1	<Enter>	Enter the SSN relating to the Name Control of Student 1, line 3, Part II .
(11)	Lifetime Learning Credit Name Control Student 2	3NC2	<Enter>	Enter the Name Control as shown or edited of Student 2, line 3, Part II . Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor.
(12)	Lifetime Learning Credit SSN Student 2	3SSN2	<Enter>	Enter the SSN relating to the Name Control of Student 2, line 3, Part II .
(13)	Lifetime Learning Credit Name Control Student 3	3NC3	<Enter>	Enter the Name Control as shown or edited of Student 3, line 3, Part II . Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor.
(14)	Lifetime Learning Credit SSN Student 3	3SSN3	<Enter>	Enter the SSN relating to the Name Control of Student 3, line 3, Part II .
(15)	Total Lifetime Learning Credit	LN4 $	<Enter>	Enter the amount from line 4, Part II.

Exhibit 3.24.3-67
Section 17 - Form 1040A — Form 8880

SECTION 17
Source Document or Record: Form 1040A—Form 8880 Attachment Sequence Number: 54
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "17" always.
(2)	Contribution for Primary Taxpayer	L6A $	<Enter>	Enter the amount from line 6, Column (a).
(3)	Contribution for Secondary Taxpayer	L6B $	<Enter>	Enter the amount from line 6, Column (b).

Exhibit 3.24.3-68
Section 18- Form 1040A — Form 8914

SECTION 18
Source Document or Record: Form 1040A—Form 8914 Attachment Sequence Number: 55
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "18" always.
(2)	Name Control -1	NC-1	<Enter>	Enter the first Name Control from Column 1(a), Part I.
(3)	SSN - 1	SSN-1	<Enter>	Enter the SSN relating to the first Name Control.
(4)	Name Control -2	NC-2	<Enter>	Enter the second Name Control from Column 1(a), Part I.
(5)	SSN - 2	SSN-2	<Enter>	Enter the SSN relating to the second Name Control.
(6)	Name Control -3	NC-3	<Enter>	Enter the third Name Control from Column 1(a), Part I.
(7)	SSN - 3	SSN-3	<Enter>	Enter the SSN relating to the third Name Control.
(8)	Name Control -4	NC-4	<Enter>	Enter the fourth Name Control from Column 1(a), Part I.
(9)	SSN - 4	SSN-4	<Enter>	Enter the SSN relating to the fourth Name Control.

Exhibit 3.24.3-69
Section 19 - Form 1040A — Form 8888

SECTION 19
Source Document or Record: Form 1040A—Form 8888 Attachment Sequence Number: 56
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
Note: ALL MONEY AMOUNTS SHOULD BE ENTERED AS DOLLARS AND CENTS.
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "19" always. See IRM 3.24.3.1.4.14 for specific examples.
(2)	Account 1 Depositor Amount - 1a	1A	<Enter>	Enter the amount from line 1a, Part I.
(3)	Routing and Transit Number (RTN) - 1b	1B	<Enter>	Enter up to 9 digits of the RTN from line 1b. (a) Ignore excess digits, alphas, blanks or special characters shown. (b) Press <Enter> if: • the RTN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. • one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(4)	Depositor Account Number - 1d	1D	<Enter>	Enter the alpha/numeric Account Number from line 1d. (a) Only alphas, numerics and hyphens (-) are valid. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or other special characters shown. (d) Enter a single period and press <Enter> if: • the DAN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more characters have been altered, white-out, or marked through in either the RTN or DAN. • one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN. (e) If more than 17 characters, enter a pound sign (#) in the last position.
(5)	DAN for Verification - 1d	1D	<Enter>	This is a MUST ENTER field if the previous field (Element 4) was entered. Enter the DAN again for verification. (a) If entry does not match Element (4), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field. (b) "DAN MIS-MATCH" error message will be displayed until both DAN fields agree.
(6)	Type Depositor Account (TDA) - 1c	1C	<Enter>	Enter the "S" or "C" that represents the box marked for Savings or Checking from line 1c. Exception: If entering a "blank" section for this line, press <Enter>. See IRM 3.24.3.1.4.14. (a) If both boxes are marked, press <Enter>. (b) If neither box is marked, press <Enter>. Note: When <Enter> is pressed, the system generates a "C" .
(7)	Account 2 Depositor Amount - 2a	2A	<Enter>	Enter the amount from line 2a, Part I.
(8)	Routing and Transit Number (RTN) - 2b	2B	<Enter>	Enter up to 9 digits of the RTN from line 2b. (a) Ignore excess digits, alphas, blanks or special characters shown. (b) Press <Enter> if: • the RTN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. • one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(9)	Depositor Account Number - 2d	2D	<Enter>	Enter the alpha/numeric Account Number from line 2d. (a) Only alphas, numerics and hyphens (-) are valid. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or other special characters shown. (d) Enter a single period and press <Enter> if: • the DAN is not present. • an illegible character is present in either the RTN or DAN. • one or more characters have been altered, white-out, or marked through in either the RTN or DAN. • one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN. (e) If more than 17 characters, enter a pound sign (#) in the last position.
(10)	DAN for Verification - 2d	2D	<Enter>	This is a MUST ENTER field if the previous field (Element 9) was entered. Enter the DAN again for verification. (a) If entry does not match Element (9), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field. (b) "DAN MIS-MATCH" error message will be displayed until both DAN fields agree.
(11)	Type Depositor Account (TDA) - 2c	2C	<Enter>	Enter the "S" or "C" that represents the box marked for Savings or Checking from line 2c. Exception: If entering a "blank" section for this line, press <Enter>. See IRM 3.24.3.1.4.14. (a) If both boxes are marked, press <Enter>. (b) If neither box is marked, press <Enter>. Note: When <Enter> is pressed, the system generates a "C" .
(12)	Account 3 Depositor Amount - 3a	3A	<Enter>	Enter the amount from line 3a, Part I.
(13)	Routing and Transit Number (RTN) - 3b	3B	<Enter>	Enter up to 9 digits of the RTN from line 3b. (a) Ignore excess digits, alphas, blanks or special characters shown. (b) Press <Enter> if: • the RTN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. • one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(14)	Depositor Account Number - 3d	3D	<Enter>	Enter the alpha/numeric Account Number from line 3d. (a) Only alphas, numerics and hyphens (-) are valid. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or other special characters shown. (d) Enter a single period and press <Enter> if: • the DAN is not present and there is other data to be entered for this line. • an illegible character is present in either the RTN or DAN. • one or more characters have been altered, white-out, or marked through in either the RTN or DAN. • one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN. (e) If more than 17 characters, enter a pound sign (#) in the last position.
(15)	DAN for Verification - 3d	3D	<Enter>	This is a MUST ENTER field if the previous field (Element 14) was entered. Enter the DAN again for verification. (a) If entry does not match Element (14), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field. (b) "DAN MIS-MATCH" error message will be displayed until both "DAN" fields agree.
(16)	Type Depositor Account (TDA) - 3c	3C	<Enter>	Enter the "S" or "C" that represents the box marked for Savings or Checking from line 3c. Exception: If entering a "blank" section for this line, press <Enter>. See IRM 3.24.3.1.4.14. (a) If both boxes are marked, press <Enter>. (b) If neither box is marked, press <Enter>. Note: When <Enter> is pressed, the system generates a "C" .
(17)	Bond Purchase 1 Amount	L4	<Enter> ★★★★★★	Enter the amount from line 4, Part II.
(18)	Bond Purchase 2 Amount	5A	<Enter>	Enter the amount from line 5a, Part II.
(19)	Bond Owner 2	5B	<Enter>	Enter the full name as shown on line 5b, Part II. (a) A-Z , and blanks are valid. (b) Ignore special characters. (c) When the name is illegible, enter a period (.) for an illegible character and continue entering the rest of the line. NOTE: Do not enter two consecutive periods. (d) Enter up to 33 characters.
(20)	Co-Owner or Beneficiary 2	5C	<Enter>	Enter the full name as shown on line 5c, Part II. (a) A-Z , and blanks are valid. (b) Ignore special characters. (c) When the name is illegible, enter a period (.) for an illegible character and continue entering the rest of the line. NOTE: Do not enter two consecutive periods. (d) Enter up to 33 characters.
(21)	Beneficiary 2 Indicator	5CCKBX	<Enter>	Enter a "1" if the box is marked on line 5c, Part II.
(22)	Bond Purchase 3 Amount	6A	<Enter>	Enter the amount from line 6a, Part II
(23)	Bond Owner 3	6B	<Enter>	Enter the full name as shown on line 6b, Part II. (a) A-Z , and blanks are valid. (b) Ignore special characters. (c) When the name is illegible, enter a period (.) for an illegible character and continue entering the rest of the line. NOTE: Do not enter two consecutive periods. (d) Enter up to 33 characters.
(24)	Co-Owner or Beneficiary 3	6C	<Enter>	Enter the full name as shown on line 6c, Part II. (a) A-Z , and blanks are valid. (b) Ignore special characters. (c) When the name is illegible, enter a period (.) for an illegible character and continue entering the rest of the line. NOTE: Do not enter two consecutive periods. (d) Enter up to 33 characters.
(25)	Beneficiary 3 Indicator	6CCKBX	<Enter>	Enter a "1" if the box is marked on line 6c, Part II.
(26)	Paper Check	L7	<Enter>	Enter the amount from line 7, Part III.

Exhibit 3.24.3-70
Section 57 - Form 1040A — Schedule L

Section 57
Source Document or Record: Form 1040A — Schedule L
Elem. No.	Data Element Name	Prompt	Fld. Term	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already on the screen; otherwise enter "57" always.
(2)	Motor Vehicle Taxes Paid	LN7 $	<Enter>	Enter the amount from line 7.
(3)	Purchase Price	LN8 $	<Enter>	Enter the amount from line 8.
(4)	Qualified Motor Vehicle Taxes	LN9 $	<Enter>	Enter the amount from line 9.

Exhibit 3.24.3-71
Section 60 - Forms 1040A — Form 8917

SECTION 60
Source Document or Record: Form 1040A — Form 8917 Attachment Sequence Number: 60
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "60" always.
(2)	Student's Name Control	NC	<Enter>	Enter the first Name Control from line 1(a).
(3)	Student's SSN	SSN	<Enter>	Enter the SSN relating to the first Name Control from line 1(b).
(4)	Qualified Expenses	LN2 $	<Enter>	Enter the amount from line 2.

Exhibit 3.24.3-72
Section 70 - Form 1040A — Form 8867

Section 70
Source Document or Record: Form 1040A — Form 8867 Attachment Sequence Number: 177
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "70" always.
(2)	Qualifying Child of Another	LN7	<Enter>	Enter the Yes/No checkboxes from line 7 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.
(3)	Child 1 Relationship	9#1	<Enter>	Enter the Yes/No checkboxes from line 9, Column 1 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.
(4)	Child 2 Relationship	9#2	<Enter>	Enter the Yes/No checkboxes from line 9, Column 2 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.
(5)	Child 3 Relationship	9#3	<Enter>	Enter the Yes/No checkboxes from line 9, Column 3 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.
(6)	Child 1 Live With Taxpayer	11#1	<Enter>	Enter the Yes/No checkboxes from line 11, Column 1 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.
(7)	Child 2 Live With Taxpayer	11#2	<Enter>	Enter the Yes/No checkboxes from line 11, Column 2 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box is marked. (b) "2" if the No box or both boxes are marked.
(8)	Child 3 Live With Taxpayer	11#3	<Enter>	Enter the Yes/No checkboxes from line 11, Column 3 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.
(9)	Child 1 Other Person Check	13A#1	<Enter>	Enter the Yes/No checkboxes from line 13a, Column 1 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.
(10)	Child 2 Other Person Check	13A#2	<Enter>	Enter the Yes/No checkboxes from line 13a, Column 2 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.
(11)	Child 3 Other Person Check	13A#3	<Enter>	Enter the Yes/No checkboxes from line 13a, Column 3 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.
(12)	Child 1 Relationship	13B#1	<Enter>	Enter the edited digit from line 13b, Column 1.
(13)	Child 2 Relationship	13B#2	<Enter>	Enter the edited digit from line 13b, Column 2.
(14)	Child 3 Relationship	13B#3	<Enter>	Enter the edited digit from line 13b, Column 3.
(15)	Child 1 Tiebreaker	13C#1	<Enter>	Enter the Yes/No/Don't Know checkboxes from line 13c, Column 1 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box is marked. (c) "3" if the Don't Know box or multiple boxes are marked.
(16)	Child 2 Tiebreaker	13C#2	<Enter>	Enter the Yes/No/Don't Know checkboxes from line 13c, Column 2 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box is marked. (c) "3" if the Don't Know box or multiple boxes are marked.
(17)	Child 3 Tiebreaker	13C#3	<Enter>	Enter the Yes/No/Don't Know checkboxes from line 13c, Column 3 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box is marked. (c) "3" if the Don't Know box or multiple boxes are marked.
(18)	Taxpayer Information	L20	<Enter>	Enter the Yes/No checkboxes from line 20 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.
(19)	Knowledge Requirements	L22	<Enter>	Enter the Yes/No checkboxes from line 22 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.

Exhibit 3.24.3-73
Section 01- Form 1040EZ

Form 1040EZ Instructions

SECTION 01
Source Document or Record: Form 1040EZ
Presence of the following characters in the Element No. Column indicates the prompt will appear for that Type of Entity. S - Short I - Intermediate P - Partial L - Long
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1) S, I, P, L	Section Number	SECT:	(auto)	Section "01" will always be generated. No entry is required.
(2) S, I, P, L	Serial Number	SER#	<Enter>	Enter the last two digits before the hyphen of the DLN from the upper portion of the form. Example: XXxxxXXXxxxXX - X
(3) S, I, P, L	Type of Entity	TYPE OF ENTITY	<Enter>	Enter Type of Entity: "S" , "L" , or <Enter> for E-EIF.
(4) S, I	Check Digit	CD	<Enter>	Enter the Check Digit if present. (a) If no data is present, press <Enter>. (b) See IRM 3.24.3.1.4.9.1 for procedures.
(5) S, I	Name Control	NC	<Enter>	If the Check Digit is not present, enter the Name Control for the Primary Taxpayer. (a) If the primary last name is missing or any of the first four characters of the last name are illegible, enter as Long Entity. (b) See IRM 3.24.3.1.4.9.2 and IRM 3.24.37.6.13, ISRP System, General Instructions, for procedures.
(6) S, I, P, L	Primary SSN	SSN	(auto) ★★★★★★	Enter the SSN as shown in the "Your social security number" box. (a) If missing, illegible, incomplete, more than 9 digits, multiple SSNs on the same line/box, or is a TIN that begins with a red edited "9" , enter as Long Entity. (b) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures. (c) For the error message INVALID CHECK DIGIT, see IRM 3.24.3.1.4.9.1.
(7) S, I, P, L	Secondary SSN	SSSN	<Enter>	Enter the SSN present in the "Spouse's social security number" box. (a) If prompted and no data is present, press <F7> to override. (b) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(8) P, L	Name	NAME1	<Enter>	Enter the full name(s) as shown or edited on the return. (a) See IRM 3.24.3.1.4.10, 3.24.3.1.5.6.1 and 3.24.37.6.14, ISRP System, General Instructions, for procedures.
(9) P, L	Additional Information Line	AIL	<Enter>	Enter additional information as underlined or instructed. (a) Do not enter the caret (<) in the AIL. (b) For International returns, see IRM 3.24.37.6.18, ISRP System, General Instructions. (c) For "in care of (c/o)" names, enter the percent sign (%), space and the name, unless otherwise instructed. See IRM 3.24.37.6.15, ISRP System, General Instructions. (d) For decedent returns see IRM 3.24.37.6.15(4), ISRP System, General Instructions. (e) See IRM 3.24.37.6.15, ISRP System, General Instructions, for procedures.
(10) I, L	Street Address	ADD	<Enter>	Enter the address as shown or edited on the return. Reminder: If present, enter the apartment number in the "Apt. no." box/area to the right of the street address. (a) For International returns, see IRM 3.24.37.6.18, ISRP System, General Instructions, for procedures. (b) See IRM 3.24.37.6.16, ISRP System, General Instructions, for procedures and Exhibit 3.24.37-1, ISRP System, General Instructions, for standard abbreviations.
(11) I, L	City/State	C/S	<Enter>	Enter as follows: (a) For International returns, see IRM 3.24.37.6.18, ISRP System, General Instructions, for procedures. (b) See IRM 3.24.37.6.17, ISRP System, General Instructions, for procedures for entering the city, state, and ZIP Code. Sight verify if generated. (c) Use Major City Code at your option. Do not enter the slash or state abbreviations if a Major City Code is entered. For Major City Codes, refer to IRM 3.24.37, Exhibit 3.24.37-3, ISRP System, General Instructions. Note: If entry of city and state is required, the following rules apply: (d) Enter city/(slash)state code (with no space before or after the slash) if no Major City Code is used. (e) Correct obviously misspelled cities. (f) Always use standard state abbreviations. (g) For APO/DPO/FPO procedures, see IRM 3.24.37.6.17.2, ISRP System, General Instructions. (h) If the city is not present, enter as: /state code then press <Enter>. (i) If the state is not present, enter as: city/ then press <Enter>.
(12) I, L	ZIP Code	ZIP	<Enter>	If ZIP Code is not present on the screen, enter the digits shown to the right of the state name. (a) For International returns, see IRM 3.24.37.6.18, ISRP System, General Instructions, for procedures. (b) Enter the 5 digit ZIP Code. (c) Ignore the digits in the ZIP plus four code. (d) If other than 5 digit, press <Enter> only. (e) If missing or if any illegible digits, press <Enter> only. (f) If two or more ZIP Codes are present, press <Enter> only.
(13) S, I, P, L	Tax Period	TAXPR	<Enter>	Scan the area of the tax year from the upper right or upper center portion of the form for an indication the Tax Period may be for other than the programmed calendar Tax Year, i.e., a Prior Year. (a) The programmed calendar year is 2011 or 1112. (b) Enter the 4 digits shown, underlined, or edited in YYMM format. (c) If only two digits are underlined, enter those two digits followed by "12" . (d) See IRM 3.24.37.6.7, ISRP System, General Instructions, for procedures. (e) For Prior Year forms, Program 46152, 47132, or 47162: • This is a MUST ENTER field. • If the document is a current year return, enter the current programmed calendar year (1112). • If the document does not reflect a Tax Period, fill the field with periods.
(14) S, I, P, L	Spouse Name Control	2NDNC	<Enter>	Enter the spouse's Name Control, if present. (a) Use the spouse's last name in the entity area. (b) See IRM 3.24.37.6.13, ISRP System, General Instructions, for procedures. (c) Enter a period for each illegible character. (d) If no data is present, press <Enter>. Exception: This is a MUST ENTER field if FSC is 2. If prompted and no data is present, press <F7> to override.
(15) S, I, P, L	PECF Code	PECF	<Enter>	(a) Enter "1" if one box is marked. (b) Enter "2" if two boxes are marked. Note: Do not enter PECF for tax years 2008 and prior.
(16) S, I, P, L	Special Processing Codes	SPC	<Enter>	Enter the edited character(s) shown in the right margin of the 1040 series between the Secondary SSN and the PECF. (a) Enter a pound sign (#) for each illegible character.
(17) S, I, P, L	Filing Status Code	FSC	<Enter> ★★★★★★	Enter a "1" if one taxpayer is present in the entity area or a "2" if two taxpayers are present. Note: If FSC is "2" , 2NDNC is always required, and SSSN is required if Long or Partial Entity. If data is not present for the SSSN or 2NDNC fields, press <F7> to override the error messages.
(18) S, I, P, L	Computer Condition Codes	CCC	<Enter>	Enter the edited characters in the middle of line 1 instructions. (a) Valid characters are alpha A-H and J-Z and numeric 1-9. Note: If an "O" Code is present for this element, enter an alpha "O" . (b) Enter a pound sign (#) for each illegible character. (c) If a "G" Code is present for this element, see "G" Code instructions in the Received Date element. Do not press <F6>.
(19) S, I, P, L	Received Date	DATE	<Enter>	Enter the 6 digits for the Received Date in MMDDYY format. The Received Date is shown on the return as: (a) Stamped on the face of the return. (b) Edited to the left of line 6. Note: Do not enter any edited dates from the margin or entity area of the form. (c) If a "G" Code is present in the "CCC" and the return is a non-remittance, end the document after this element. (d) If a "G" Code is present in the "CCC" and the return is a remittance, press <Enter> after this element. The system will automatically take you to Sec. 03 for entry of the Remittance. (e) See IRM 3.24.37.6.7, ISRP System, General Instructions, for procedures. Note: This is a MUST ENTER field for Prior Year returns, Program 46152, 47132, or 47162 and all other programs if the Julian Date in the Block Header DLN is 155 or greater.
(20) S, I, P, L	Return Processing Code	RPC	<Enter> ★★★★★★	Enter the edited characters shown in the right margin of line 9. (a) Valid characters are alpha A-Z and numeric 1-9. (b) Enter a pound sign (#) for each illegible character. (c) If no data is present, press <F7> to override.
(21) S, I, P, L	ERS Action Code	ACT C	<Enter>	Enter the 3 edited digits shown in the bottom center margin. (a) If Action Code is in the "600" series and the return is a non-remittance, end the document after this element. (b) If Action Code is in the "600" series and the return is a remittance, press <Enter> after this element. The system will automatically take you to Section 03 for entry of the Remittance. (c) If illegible or less than three digits, press <Enter>. (d) If multiple Action Codes apply, enter the highest number. (e) AUSPC only - DO NOT enter Action Code 651, even if edited.
(22) S, I, P, L	Audit Code	AUD C	<Enter>	Enter the edited characters shown in the bottom right margin. (a) Enter a pound sign (#) for each illegible character.

Exhibit 3.24.3-74
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ "≡ " ≡ ≡ ≡
≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡	≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Exhibit 3.24.3-75
Section 03 - Form 1040EZ — Page 1

SECTION 03
Source Document or Record: Form 1040EZ—Page 1
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
Note: ALL MONEY AMOUNTS SHOULD BE ENTERED AS DOLLARS AND CENTS.
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "03" always.
(2)	Wages	LN1	<Enter> ★★★★★★	Enter the amount from line 1.
(3)	Interest	LN2	<Enter>	Enter the amount from line 2.
(4)	Tax Exempt Interest	L2 LF	<Enter>	Enter the edited amount above "Form 1040EZ" to the left of line 2.
(5)	Unemployment Compensation	LN3	<Enter>	Enter the amount from line 3.
(6)	Form 982 Indicator	982	<Enter>	Enter the edited "1" from the left of line 4, if present.
(7)	Adjusted Gross Income	LN4	<Enter> MINUS (-) ★★★★★★	Enter the amount from line 4.
(8)	Dependent Indicator	L5 CKBX	<Enter>	Enter a "1" if either one or both boxes on line 5 are marked. Note: For Tax Years 2004 and prior, enter a "1" if either the Yes box or both boxes are marked.
(9)	Taxable Income	LN6	<Enter>	Enter the amount from line 6. If the taxpayer has indicated a minus, press <Enter> only.
(10)	Withholding Tax	LN7	<Enter>	Enter the amount from line 7.
(11)	Earned Income Credit	L8A	<Enter>	Enter the amount from line 8a. (a) If "888" is edited on the line, enter as dollars and cents (888.00).
(12)	Nontaxable Combat Pay Election	L8B	<Enter>	Enter the amount from line 8b.
(13)	Total Payments	LN9	<Enter> ★★★★★★	Enter the amount from line 9.
(14)	Total Taxes	L10	<Enter>	Enter the amount from line 10.
(15)	Refund Amount	11A	<Enter> MINUS (-)	Enter the amount from line 11a. Note: The amount on this line appears as a negative always. Caution: If the refund is $1 million or more, enter Action Code 341.
(16)	Amount You Owe	L12	<Enter> ★★★★★★	Enter the amount from line 12. Exception: If the amount is the same as Element (26), Remittance, enter a "0" (zero) only and press <Enter>. (a) If the Zero Balance Error Message appears, sight verify raised boxes. (b) See IRM 3.24.3.1.5.1 for correction procedures.
(17)	Third Party Designee Checkbox	3Y/N	<Enter>	If only the Yes box is marked in the Third Party Designee area, enter a "1" and enter the Third Party Information. (a) In all other cases, press <Enter> and do not enter any of the Third Party information. NOTE : Taxpayer editing to the Third Party Information Yes/No boxes will not be honored unless the taxpayer has initialed the change. (b) Do not enter the checkbox for tax years 2000 and prior.
(18)	Third Party Designee Name	3NAME	<Enter>	Enter as shown in the Third Party Designee area. (a) A-Z, 0–9, and blanks are valid. (b) Space for illegible or special characters. Exception: Do not space for apostrophes. (c) Do not enter the words "Preparer" , "Prep" , "Self-Prepared" , or any phrases or variations of "Preparer" . (d) Follow name line rules in IRM 3.24.37.6.14, ISRP System, General Instructions, that have not been addressed in (a) through (c).
(19)	Third Party Designee ID	3ID#	<Enter>	Enter the Personal Identification Number in the Third Party Designee area. (a) A-Z, 0–9, and blanks are valid. (b) Ignore special characters. (c) Space for illegible characters. (d) Enter up to 9 characters. (e) Do not enter"Applied For" ,"Pending" , or any phrases or variations of applied for.
(20)	E-File Mandate Waiver Indicator, Form 8948	E-WAIV	<Enter>	Enter the edited digit to the right of the Daytime phone number box. (a) If multiple digits are edited, enter the first digit. (b) Press <Enter> for an illegible digit.
≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡	≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
(22)	Preparer's Code	CODE	<Enter>	Enter the edited character to the right of the EIN.
(23)	Preparer TIN	PTIN	<Enter>	Enter from the PTIN line or from the stamp, label, or written as shown in the Preparer's area. This entry can consist of the letter "P" or "S" followed by 8 digits. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(24)	Firm's EIN	EIN	<Enter>	Enter the numerics from the Firm's EIN line or from the stamp, label, or written as shown in the Preparer's area. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(25)	Preparer's Telephone #	TEL#	<Enter>	Enter the first 10 characters of the preparer's telephone number from the "Phone no." line or from the stamp, label, or written in the Preparer's area. (a) A-Z and 0-9 are valid. (b) If two telephone numbers are present, enter the first 10 characters of the first complete telephone number. (c) Ignore special characters and blanks. (d) Disregard a leading "1" or "011" , hyphens, and parentheses. (e) Do not enter the telephone number if it is incomplete (not at least 10 characters), if any characters are illegible, or if all the characters are the same.
(26)	Remittance	RMT	<Enter>	This is a MUST ENTER field if the CR prompt (Element 5, Prejournalized Credit Amount) in the Block Header contains an entry. (a) Enter the amount imprinted by a cash register or the amount edited or underlined in green pencil in the Refund or Amount You Owe area. (b) Enter the RPS amount printed in the upper right corner of the return ONLY if underlined in green. (c) If a cash register or green penciled amount is not present on the document, or if such an amount is present on a reinput document but is also circled by editing, enter a "0" (zero). (d) If an edited return is attached to the front of an original return, enter the Remittance amount from the original return. (e) If the amount is illegible, use the Form 813 amount for this Serial Number. (f) If a "G" Condition Code or an Action Code in the "600" series is present in Section 01, the system will automatically end the document after <Enter> is pressed.

Exhibit 3.24.3-76
Section 04 - Form 1040EZ

SECTION 04
Source Document or Record: Form 1040EZ
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "04" always. See IRM 3.24.3.1.4.14 for specific examples.
(2)	Routing Transit Number	RTN	<Enter>	Enter up to 9 digits of the RTN from line 11b. (a) Ignore excess digits, alphas, blanks, or special characters shown. (b)Press <Enter> if: • the RTN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. • one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(3)	Depositor Account Number	DAN	<Enter> ★★★★★★	Enter the alpha/numeric Account Number from line 11d. (a) Only alphas, numerics and hyphens (-) are valid. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or other special characters shown. (d) Enter a single period and press <Enter> if: • the DAN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more characters have been altered, white-out, or marked through in either the RTN or DAN. • one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN. (e) If more than 17 characters, enter a pound sign (#) in the last position.
(4)	DAN for Verification	DAN	<Enter> ★★★★★★	Enter the DAN again for verification. (a) If entry does not match Element (3), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field. (b) "DAN MIS-MATCH" error message will be displayed until both "DAN" fields agree.
(5)	Type of Depositor Account	TYPE	<Enter>	Enter the "S" or "C" that represents the box marked for Savings or Checking from line 11c. Exception: If entering a "blank " section, press <Enter>. See IRM 3.24.3.1.4.14. (a) If both boxes are marked, press <Enter>. (b) If neither box is marked, press <Enter>. (c) If only the TYPE box is marked, press <Enter> to enter a "blank" section. Note: When <Enter> is pressed, the system generates a "C" .

Exhibit 3.24.3-77
Section 05- Form 1040EZ — Form 8888

SECTION 05
Source Document or Record: Form 1040EZ—Form 8888 Attachment Sequence Number: 56
Note: ALL MONEY AMOUNTS SHOULD BE ENTERED AS DOLLARS AND CENTS.
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "05" always. See IRM 3.24.3.1.4.14 for specific examples.
(2)	Account 1 Depositor Amount - 1a	1A	<Enter>	Enter the amount from line 1a, Part I.
(3)	Routing and Transit Number (RTN) - 1b	1B	<Enter>	Enter up to 9 digits of the RTN from line 1b. (a) Ignore excess digits, alphas, blanks or special characters shown. (b) Press <Enter> if: • the RTN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. • one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(4)	Depositor Account Number - 1d	1D	<Enter>	Enter the alpha/numeric Account Number from line 1d. (a) Only alphas, numerics and hyphens (-) are valid. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or other special characters shown. (d) Enter a single period and press <Enter> if: • the DAN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more characters have been altered, white-out, or marked through in either the RTN or DAN. • one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN. (e) If more than 17 characters, enter a pound sign (#) in the last position.
(5)	DAN for Verification - 1d	1D	<Enter>	This is a MUST ENTER field if the previous field (Element 4) was entered. Enter the DAN again for verification. (a) If entry does not match Element (4), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field. (b) "DAN MIS-MATCH" error message will be displayed until both DAN fields agree.
(6)	Type Depositor Account (TDA) - 1c	1C	<Enter>	Enter the "S" or "C" that represents the box marked for Savings or Checking from line 1c. Exception: If entering a "blank" section for this line, press <Enter>. See IRM 3.24.3.1.4.14. (a) If both boxes are marked, press <Enter>. (b) If neither box is marked, press <Enter>. Note: When <Enter> is pressed, the system generates a "C" .
(7)	Account 2 Depositor Amount - 2a	2A	<Enter>	Enter the amount from line 2a, Part I.
(8)	Routing and Transit Number (RTN) - 2b	2B	<Enter>	Enter up to 9 digits of the RTN from line 2b. (a) Ignore excess digits, alphas, blanks or special characters shown. (b) Press <Enter> if: • the RTN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. • one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(9)	Depositor Account Number - 2d	2D	<Enter>	Enter the alpha/numeric Account Number from line 2d. (a) Only alphas, numerics and hyphens (-) are valid. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or other special characters shown. (d) Enter a single period and press <Enter> if: • the DAN is not present. • an illegible character is present in either the RTN or DAN. • one or more characters have been altered, white-out, or marked through in either the RTN or DAN. • one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN. (e) If more than 17 characters, enter a pound sign (#) in the last position.
(10)	DAN for Verification - 2d	2D	<Enter>	This is a MUST ENTER field if the previous field (Element 9) was entered. Enter the DAN again for verification. (a) If entry does not match Element (9), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field. (b) "DAN MIS-MATCH" error message will be displayed until both DAN fields agree.
(11)	Type Depositor Account (TDA) - 2c	2C	<Enter>	Enter the "S" or "C" that represents the box marked for Savings or Checking from line 2c. Exception: If entering a "blank" section for this line, press <Enter>. See IRM 3.24.3.1.4.14. (a) If both boxes are marked, press <Enter>. (b) If neither box is marked, press <Enter>. Note: When <Enter> is pressed, the system generates a "C" .
(12)	Account 3 Depositor Amount - 3a	3A	<Enter>	Enter the amount from line 3a, Part I.
(13)	Routing and Transit Number (RTN) - 3b	3B	<Enter>	Enter up to 9 digits of the RTN from line 3b. (a) Ignore excess digits, alphas, blanks or special characters shown. (b) Press <Enter> if: • the RTN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. • one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(14)	Depositor Account Number - 3d	3D	<Enter>	Enter the alpha/numeric Account Number from line 3d. (a) Only alphas, numerics and hyphens (-) are valid. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or other special characters shown. (d) Enter a single period and press <Enter> if: • the DAN is not present and there is other data to be entered for this line. • an illegible character is present in either the RTN or DAN. • one or more characters have been altered, white-out, or marked through in either the RTN or DAN. • one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN. (e) If more than 17 characters, enter a pound sign (#) in the last position.
(15)	DAN for Verification - 3d	3D	<Enter>	This is a MUST ENTER field if the previous field (Element 14) was entered. Enter the DAN again for verification. (a) If entry does not match Element (14), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field. (b) "DAN MIS-MATCH" error message will be displayed until both "DAN" fields agree.
(16)	Type Depositor Account (TDA) - 3c	3C	<Enter>	Enter the "S" or "C" that represents the box marked for Savings or Checking from line 3c. Exception: If entering a "blank" section for this line, press <Enter>. See IRM 3.24.3.1.4.14. (a) If both boxes are marked, press <Enter>. (b) If neither box is marked, press <Enter>. Note: When <Enter> is pressed, the system generates a "C" .
(17)	Bond Purchase 1 Amount	L4	<Enter> ★★★★★★	Enter the amount from line 4, Part II.
(18)	Bond Purchase 2 Amount	5A	<Enter>	Enter the amount from line 5a, Part II.
(19)	Bond Owner 2	5B	<Enter>	Enter the full name as shown on line 5b, Part II. (a) A-Z , and blanks are valid. (b) Ignore special characters. (c) When the name is illegible, enter a period (.) for an illegible character and continue entering the rest of the line. NOTE: Do not enter two consecutive periods. (d) Enter up to 33 characters.
(20)	Co-Owner or Beneficiary 2	5C	<Enter>	Enter the full name as shown on line 5c, Part II. (a) A-Z , and blanks are valid. (b) Ignore special characters. (c) When the name is illegible, enter a period (.) for an illegible character and continue entering the rest of the line. NOTE: Do not enter two consecutive periods. (d) Enter up to 33 characters.
(21)	Beneficiary 2 Indicator	5CCKBX	<Enter>	Enter a "1" if the box is marked on line 5c, Part II.
(22)	Bond Purchase 3 Amount	6A	<Enter>	Enter the amount from line 6a, Part II
(23)	Bond Owner 3	6B	<Enter>	Enter the full name as shown on line 6b, Part II. (a) A-Z , and blanks are valid. (b) Ignore special characters. (c) When the name is illegible, enter a period (.) for an illegible character and continue entering the rest of the line. NOTE: Do not enter two consecutive periods. (d) Enter up to 33 characters.
(24)	Co-Owner or Beneficiary 3	6C	<Enter>	Enter the full name as shown on line 6c, Part II. (a) A-Z , and blanks are valid. (b) Ignore special characters. (c) When the name is illegible, enter a period (.) for an illegible character and continue entering the rest of the line. NOTE: Do not enter two consecutive periods. (d) Enter up to 33 characters.
(25)	Beneficiary 3 Indicator	6CCKBX	<Enter>	Enter a "1" if the box is marked on line 6c, Part II.
(26)	Paper Check	L7	<Enter>	Enter the amount from line 7, Part III.

Exhibit 3.24.3-78
Section 70 - Form 1040EZ — Form 8867

Section 70
Source Document or Record: Form 1040EZ — Form 8867 Attachment Sequence Number: 177
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "70" always.
(2)	Qualifying Child of Another	LN7	<Enter>	Enter the Yes/No checkboxes from line 7 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.
(3)	Taxpayer Information	L20	<Enter>	Enter the Yes/No checkboxes from line 20 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.
(4)	Knowledge Requirements	L22	<Enter>	Enter the Yes/No checkboxes from line 22 as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.

Exhibit 3.24.3-79
Form 1040-EZ By Pass Instructions

Form 1040EZ By Pass Instruction

PULL LIST
Source Document or Record: Form 1040EZ
Follow the regular IRM procedures for any other prompts or procedures not covered in the By Pass instructions.
Before entering Section 01, review the document for the following conditions:
If...				Then...
International Returns				All campuses except AUSPC, enter Action Code 651 (610 AUSPC only), or follow local procedures.
Annotation of "amended" , "superseded" , "copy" , "revised" , or "duplicate " ,				Follow procedures for pulling the document from the batch, and substituting or renumbering a document in its place, or follow local procedures.
Tax Period other than "Programmed Calendar Year" (2011 or 1112) or prior year W-2,
Form W-7 pull entire return and take to your Team Leader,
Annotation of " Injured Spouse" or "Innocent Spouse" ,
Misblocked returns (1040 or 1040A),
Form 1099 SSA (do not search through the W-2s),
Remittance (check) attached, NOTE: Please flip through the withholding documents for potential checks/remittances.				Follow local procedures. See IRM 3.24.37.6.9.1, ISRP System, General Instructions, for Discovered Remittance information.

Exhibit 3.24.3-80
Section 01- Form 1040EZ By Pass

SECTION 01
Source Document or Record: Form 1040EZ
Note: Ignore C&E editing if present.
Elem. Name	Prompt	Instructions
		If...	Then...
Name - First Line	NAME1	Any indication of minor child anywhere on the return,	Enter "Minor" as a suffix to the taxpayer's name. Enter as Long Entity.
Street Address	ADD	Any annotation of change of address, that is not on the label, Note: Labeled returns with any change to address, follow normal procedures.	Access E-EIF without entering the Address Key field. Note: When the Address Key box displays, press <Enter> through the Address Key field and enter the FSC. Enter with address on return and put a pound sign (#) at the end of the address.
Computer Condition Code	CCC	Lines 10, 11a, and 12 are blank, dash, "0" (zero), "None" , or "NA," , Exception: RPC "L" takes precedence. Do not enter CCC "B" if criteria for RPC "L" is met.	Enter B
Computer Condition Code	CCC	When ALL three of the following conditions are present: (1) Refund is entered on line 11a, (2) Withholding is present on line 7, and (3) The only type of Form W-2 series or Form 1099 series attached is any one of the following: - Handwritten - Form 4852, Substitute W-2 or similar statements such as Earning Statement with Year to Date Totals - W-2 is altered in the Name, SSN, Wages, or Withholding boxes. Note: If multiple W-2s or 1099s are present and one is valid, do not enter CCC "8" .	Enter 8
Received Date	DATE	Enter the Received Date, if present. See following rules: 1. If multiple date stamps are present, enter 6 periods. 2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: This is a MUST ENTER field if the Julian Date in the Block Header DLN is 155 or greater.
		If...	Then Enter...
Return Processing Code	RPC	A three-character software code is present on the bottom of page 1 of the Form 1040EZ (see By-Pass Example 1), Exception: If PTIN starts with S, do not enter V.	V
		Any one of the following are present: • "DFC" , "HSH" , " PRI" (Prisoner), "SCH" (Scholarship) is indicated on the form, • "No" or "None" written on or around line 8a, • Any indication of "Exempt Form 4029" ,"Exempt Form 4361" , "Exempt Notary" , or any variation of these terms, or • Any indication of "Amish" or "Mennonite" ,	B
		Lines 1-12 are blank or contain all zeros, Exception: LN5 and/or L5 CKBX, may contain an entry. Exception: If the return is blank but Forms W-2, 1099, etc., are attached and have income/withholding amounts present on them, enter <F12> in LN1. (The taxpayer wants the IRS to figure their tax.) Do not enter RPC L, and remove CCC B, if entered.	L
		If...	Then Enter...
Action Code	ACT C	Multiple Action Codes apply,	The highest number. Exception: If criteria for Action Code 331 or 336 is met, enter the applicable 33X Action Code. See Exhibit 3.24.3-81.
		Line 7 amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and there is no Form W-2 series, Form 1099 series, Form 4852, or Year to Date Earning Statement,	224
		• Taxpayer signature is missing, Note: If FSC is 2, both signatures must be present. Exception: A spouse can sign for a deceased spouse. Exception: A Parent can sign for a minor child. A guardian can sign for a minor child only for a refund ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " • POA is present on the signature line, Note: A valid signature must be below the Jurat (the "Under penalties of perjury..." )and above the "Paid Preparer's Use Only" boxes. Note: If the signature is clearly not the taxpayer's, enter ACT C 640.	640 EXCEPTION: When possible, pull the unsigned return and replace it with another return and route the unsigned return to the Code & Edit function.
		Criteria for Frivolous Filer/Non Filer return (See Exhibit 3.24.3–81),	331
		Refund Schemes (See Exhibit 3.24.3–81),	336
		Action Code 471 Instructions (See Exhibit 3.24.3–82),	471

Exhibit 3.24.3-81
Frivolous Filer/Non-Filer and Refund Schemes

Frivolous Filer/Non-Filer
If...	Then Enter...
Altered Form (any or all line items altered to indicate non-compliance with tax laws, i.e., crossing out "Tax Due" ),	Action Code 331
Altered Jurat Statement ("Under penalties of perjury..." ),
Writing on the return or attachments claiming various reasons why they are not responsible for paying taxes. Some examples include notations of: * Fourth, Fifth, or Sixteenth Amendment * Porth/Daly * Eisner vs. Macomber * 13th Amendment (20 Sections) * Black Investment Tax, Reparation for African American, Forty Acres and a Mule * A Form 2439 in the W-2 attachment area from the regulated Investment Company "Overpayment of Taxes" , "Department of Treasury" , or "Investment Taxes" .
Wages reported on line 1, "HSH" notated on the line, and no Forms W-2 or 1099 attached,
Obscene or Vulgar Statements,
Refund Schemes
Returns in the same block with the same address,	Action Code 336
Returns in the same block that look the same, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , and have the same preparer,
Refund returns with only Form 4852 attached and no other withholding or income supporting documentation (W-2, W-2G, 1099G, 1099-R) attached,
Any return that looks suspicious such as: * Multiple returns with similar handwriting for the signature. * Multiple returns with the identical amounts. * Multiple returns with the preparer name, no PTIN or EIN, and Direct Deposit information is blank.

Exhibit 3.24.3-82
Action Code 471 Instructions

ACTION CODE 471 INSTRUCTIONS
Source Document or Record: Form 1040EZ
If...	Then Enter...
Annotation of Sub Pay TRA,	"471" at the ACT C prompt.
Annotation of 692(d)2,
Annotations not specific to a line in the Income or Adjustments section, lines 1-4 not already specifically addressed in these instructions (Ignore "TEI" , "Tax Exempt Interest" , "See Statements" , "OTR" , or "Oklahoma Tax Rebate" .),
Deceased taxpayer ("decedent" annotated or pre-printed on the label or return or "filing as surviving spouse" in signature area),
Any annotation of disaster, "KITA" , "Combat Zone" , "Military Operation" (Ignore military on the occupation line or on W-2's.), Note: These are usually located at the top of the form above the entity.
Any annotations where the taxpayer is requesting an action or something fom the IRS, Exception: For change of address annotations, DO NOT 471. Exception: If annotation is in the preparer's area, DO NOT 471.
Form 1099 MISC is attached (do not search through the W-2s),
Any attachment other than a wage or earnings statement, Form 8888, or Form 8867 stapled to the back of Form 1040EZ, Exception: Do Not ACT C 471 for the following: Page 2 of Form 1040EZ, envelopes, duplicate copies of the return, 1040 vouchers, cancelled checks, Unemployment records, worksheets, and leave and earnings statements (check stubs).

Exhibit 3.24.3-83
Section 03 - Form 1040EZ By-Pass

SECTION 03
Source Document or Record: Form 1040EZ
Elem. Name	Prompt	Instructions	Then Enter
Dependent Status Indicator	L5 CKBX	If either the "You" or "Spouse" box on line 5 is marked, or is not marked but amount on line 5 is other than $9,500 or $19,000 (amount must be greater than zero),	1
Wages	LN1	• If Form 1099-R is the only form present, enter <F12> in LN1. • If one or more unnumbered returns are attached to a numbered return for the same taxpayer, enter <F12> in LN1. • If the return is blank, but Forms W-2 series, Forms 1099 series, etc. are attached and have income/withholding present on them, enter <F12> in LN1. (The taxpayer wants IRS to figure their tax.) Do not enter RPC L, and remove CCC B, if entered. • If wages are reported on line 1, "HSH" notated on the line, and no Forms W-2 or 1099 attached, enter ACT C "331" .
Withholding	LN7	If amount is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and there is no Form W-2 series, Form 1099 series, Form 4852, or Year to Date Earning Statement, enter ACT C "224" .
Earned Income Credit	L8A	• If the taxpayer has notated "EIC" in the area near line 8a and line 8a is blank, enter 888.00. • If "No" or "None" is written on or around line 8a , enter RPC "B" .

Code and Edit By-Pass Instructions

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

Exhibit 3.24.3-84
Section 01 - Forms 1040 (Amended) /1040X-Dummy PECF, 8379

Form 1040 Amended/Dummy InstructionsForm 1040X Instructions

SECTION 01
Source Document or Record: Forms 1040 (Amended) / 1040X-Dummy PECF, 8379
Presence of the following characters in the Element No. Column indicates the prompt will appear for that Type of Entity. S - Short I - Intermediate
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1) S, I	Section Number	SECT:	(auto)	Section "01" will always be generated. No entry is required.
(2) S, I	Serial Number	SER#	<Enter>	Enter the last two digits before the hyphen of the DLN from the upper portion of the form. Example: XXxxxXXXxxxXX - X
(3) S, I	Type of Entity	TYPE OF ENTITY	<Enter>	(a) Enter "S" if no edited or underlined address. (b) Enter "I" if edited or underlined address.
(4) S, I	Check Digit	CD	<Enter	Enter the Check Digit if present. (a) If no data is present, press <Enter>. (b) See IRM 3.24.3.1.4.9.1 for procedures.
(5) S, I	Name Control	NC	<Enter>	If the Check Digit is not present, enter the Name Control for the Primary Taxpayer. (a) See IRM 3.24.3.1.4.9.2 and IRM 3.24.37.6.12, ISRP System, General Instructions, for procedures.
(6) S, I	Primary SSN	SSN	(auto) ★★★★★★	Enter the SSN as shown in the "Your social security number" box. (a) If missing, illegible, incomplete, more than 9 digits, multiple SSNs on the same line/box, or is a TIN that begins with a red edited "9" , enter as Long Entity. (b) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures. (c) For the error message INVALID CHECK DIGIT, see IRM 3.24.3.1.4.9.1.
(7) S, I	Secondary SSN	SSSN	<Enter>	Enter the SSN present in the "Spouse's social security number" box. (a) If prompted, and no data is present, press <F7> to override. (b) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(8)	Name	NAME1	<Enter>	Enter the full name(s) as shown or edited on the return. (a) See IRM 3.24.3.1.4.10, 3.24.3.1.5.6.1 and 3.24.37.6.14, ISRP System, General Instructions, for procedures.
(9)	Additional Information Line	AIL	<Enter>	Enter additional information as underlined or instructed. (a) Do not enter the caret (<) in the AIL. (b) For International returns, see IRM 3.24.37.6.18, ISRP System, General Instructions. (c) For "in care of (c/o)" names, enter the percent sign (%), space and the name, unless otherwise instructed. See IRM 3.24.37.6.15, ISRP System, General Instructions. (d) For decedent returns see IRM 3.24.37.6.15(4), ISRP System, General Instructions. (e) See IRM 3.24.37.6.15, ISRP System, General Instructions, for procedures.
(10) I	Street Address	ADD	<Enter>	Enter the address as shown or edited on the return. Reminder: If present, enter the apartment number in the "Apt. no." box/area to the right of the street address. (a) For International returns, see IRM 3.24.37.6.18, ISRP System, General Instructions, for procedures. (b) See IRM 3.24.37.6.16, ISRP System, General Instructions, for procedures and Exhibit 3.24.37-1, ISRP System, General Instructions, for standard abbreviations.
(11) I	City/State	C/S	<Enter>	Enter as follows: (a) For International returns, see IRM 3.24.37.6.18, ISRP System, General Instructions, for procedures. (b) See IRM 3.24.37.6.17, ISRP System, General Instructions, for procedures for entering the city, state, and ZIP Code. Sight verify if generated. (c) Use Major City Codes at your option. Do not enter the slash or state abbreviations if a Major City Code is entered. For Major City Codes, refer to IRM 3.24.37, Exhibit 3.24.37-3, ISRP System, General Instructions. Note: If entry of city and state is required, the following rules apply: (d) Enter the edited or underlined city/(slash) state code (with no space before or after the slash) . (e) Correct obviously misspelled cities. (f) Always use standard state abbreviations. (g) For APO/DPO/FPO addresses, see IRM 3.24.37.6.17.2, ISRP System, General Instructions. (h) If the city is not present, enter as: /state code then press <Enter>. (i) If the state is not present, enter as: city/ then press <Enter>.
(12) I	ZIP Code	ZIP	<Enter>	If ZIP Code is not present on the screen, enter the digits shown to the right of the state name. (a) For International returns, see IRM 3.24.37.6.18, ISRP System, General Instructions, for procedures. (b) Enter the 5 digit ZIP Code. (c) Ignore the digits in the ZIP plus four code. (d) If other than 5 digit, press <Enter> only. (e) If missing or if any illegible digits, press <Enter> only. (f) If two or more ZIP Codes are present, press <Enter> only.
(13) S, I	Tax Period	TAXPR	<Enter>	Scan the area of the tax year from the upper right or upper center portion of the form for an indication the Tax Period may be for other than the programmed calendar Tax Year, i.e., a Prior Year. (a) If the document is a current year return, press <Enter>. (b) Enter the 4 digits shown, underlined, or edited in YYMM format. (c) If only two digits are underlined, enter those two digits followed by "12" . (d) See IRM 3.24.37.6.7, ISRP System, General Instructions, for procedures. (e) All Prior Year forms MUST have a Tax Period. • If the document is a current year return, enter the current programmed calendar year (1112). • If the document does not reflect a Tax Period, fill the field with periods.
(14) S, I	Filing Status Code	FSC	<Enter> ★★★★★★	Enter as follows: (a) 1040X/8379 - edited digit from the space above the yes/no boxes. (b) Unedited, enter as follows: (1) Enter "1" if the Single box is marked. (2) Enter "2" if the Married filing jointly box is marked. (3) Enter "3" if the Married filing separate box is marked. (4) Enter "4" if the Head of household box is marked. (5) Enter "5" if the Qualifying widow(er) box is marked. (c) If no boxes are marked, enter a "1" if one taxpayer is present in the entity area, or a "2" if two taxpayers are present.
(15) S, I	Computer Condition Codes	CCC	<Enter>	Enter the edited characters as follows: (a) Do not enter "G" , if edited. It will be generated. (b) 1040X Dummy PECF-enter the edited "5" or "6" shown to the right of Column c. (c) Enter a pound sign (#) for each illegible character.
(16) S, I	Received Date	DATE	<Enter>	Enter the 6 digits for the Received Date in MMDDYY format. The Received Date is shown on the return as: (a) Stamped or edited on the face of the return. Note: Do not enter any edited dates from the margin or entity area of the form. (b) Enter 6 periods if the Received Date is missing. (c) If a "G" Code is present in the "CCC" and the return is a non-remittance, end the document after this element. (d) "G" Code is present in the "CCC" and the return is a remittance, press <Enter> after this element. The system will automatically take you to Sec. 05 for entry of the Remittance. (e) See IRM 3.24.37.6.7, ISRP System, General Instructions, for procedures. Exception: This is a MUST ENTER field for Prior Year returns and all other programs if the Julian Date in the Block Header DLN is 155 or greater.

Exhibit 3.24.3-85
Section 05 - Form 1040/1040X — Dummy PECF

SECTION 05
Source Document or Record: Form 1040 / 1040X-Dummy PECF
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
Note: ALL MONEY AMOUNTS SHOULD BE ENTERED AS DOLLARS AND CENTS.
(1)	Section Number	SECT:	<Auto>	Press <Enter> if already present on the screen; otherwise enter " 05" always.
(2)	Remittance	RMT	<Enter>	This is a MUST ENTER field if the CR prompt (Element 5, Prejournalized Credit Amount) in the Block Header contains an entry. (a) Enter the amount imprinted by a cash register or the amount edited or underlined in green pencil in the Refund or Amount You Owe area. (b) Enter the RPS amount printed in the upper right corner of the return ONLY if underlined in green. (c) If a cash register or green penciled amount is not present on the document, or if such an amount is present on a reinput document but is also circled by editing, enter a "0" (zero). (d) If an edited return is attached to the front of an original return, enter the Remittance amount from the original return. (e) If the amount is illegible, use the Form 813 amount for this Serial Number.

Exhibit 3.24.3-86
Section 01 – Form 1040NR, Page 1

Form 1040NR Instructions

SECTION 01
Source Document or Record: Form 1040NR, Page 1
Presence of the following characters in the Element No. Column indicates the prompt will appear for that Type of Entity. S -Short I - Intermediate P - Partial L - Long
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1) S, I, P, L	Section Number	SECT:	(auto)	Section "01" will always be generated. No entry is required.
(2) S, I, P, L	Serial Number	SER#	<Enter>	Enter the last two digits before the hyphen of the DLN from the upper portion of the form. Example: XXxxxXXXxxxXX - X
(3) S, I, P, L	Type of Entity	TYPE OF ENTITY	<Enter>	Enter Type of Entity: "S" , "L" or <Enter> for E-EIF.
(4) S, I, P, L	Check Digit	CD	<Enter>	Enter the Check Digit if present. (a) If no data is present, press <Enter>. (b) See IRM 3.24.3.1.4.9.1 for procedures.
(5) S, I, P, L	Name Control	NC	<Enter>	If the Check Digit is not present, enter the Name Control for the Primary Taxpayer. (a) If the primary last name is missing or any of the first four characters of the last name are illegible, enter as Long Entity. (b) See IRM 3.24.3.1.4.9.2 and IRM 3.24.37.6.13, ISRP System, General Instructions, for procedures.
(6) S, I, P, L	Primary SSN	SSN	<Enter>	Enter the SSN as shown in the "Identifying number" box. (a) If missing, illegible, incomplete, more than 9 digits, multiple SSNs on the same line/box, or is a TIN that begins with a red edited "9" , enter as Long Entity. (b) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures. (c) For the error message INVALID CHECK DIGIT, see IRM 3.24.3.1.4.9.1.
(7) P, L	Name	NAME1	<Enter>	Enter the full name as shown or edited on the return. (a) If multiple names are present, enter the first full name. (b) See IRM 3.24.3.1.4.10, 3.24.3.1.5.6.1 and 3.24.37.6.14, ISRP System, General Instructions, for procedures.
(8) P, L	Additional Information Line	AIL	<Enter>	Enter as follows: (a) For an address within the 50 states, Washington DC, APO/DPO/FPO, and US Possessions, see IRM 3.24.37.6.15 through 3.24.37.6.17, ISRP System, General Instructions. (b) For an address outside the 50 states, excluding US Possessions, see IRM 3.24.37.6.18, ISRP System, General Instructions.
(9) I, L	Street Address	ADD	<Enter>	Enter as follows: (a) For an address within the 50 states, Washington DC, APO/DPO/FPO, and US Possessions, see IRM 3.24.37.6.15 through 3.24.37.6.17, ISRP System, General Instructions. (b) For an address outside the 50 states, excluding US Possessions, see IRM 3.24.37.6.18, ISRP System, General Instructions.
(10) I, L	City/State	C/S	<Enter>	Enter as follows: (a) For an address within the 50 states, Washington DC, APO/DPO/FPO, and US Possessions, see IRM 3.24.37.6.15 through 3.24.37.6.17, ISRP System, General Instructions. (b) For an address outside the 50 states, excluding US Possessions, see IRM 3.24.37.6.18, ISRP System, General Instructions.
(11) I, L	ZIP Code	ZIP	<Enter>	If the ZIP Code is not present on the screen, enter as follows: (a) For an address within the 50 states, Washington DC, APO/DPO/FPO, and US Possessions, see IRM 3.24.37.6.15 through 3.24.37.6.17, ISRP System, General Instructions. (b) For an address outside the 50 states, excluding US Possessions, see IRM 3.24.37.6.18, ISRP System, General Instructions.
(12) S, I, P, L	Tax Period	TAXPR	<Enter>	Scan the area of the tax year from the upper right or upper center portion of the form for an indication the Tax Period may be for other than the programmed calendar Tax Year, i.e., a Prior Year. (a) The programmed calendar year is 2011 or 1112. (b) Enter the 4 digits shown, underlined, or edited in YYMM format. (c) If only two digits are underlined, enter those two digits followed by "12" . (d) See IRM 3.24.37.6.7, ISRP System, General Instructions, for procedures. (e) This is a MUST ENTER field for Prior Year forms. • If the document is a current year return, enter the current programmed calendar year (1112). • If the document does not reflect a Tax Period, fill the field with periods. Exception: This is a MUST ENTER field if the program is 46124.
(13) S, I, P, L	Foreign Country Code	COUNCD	<Enter>	Enter the edited characters from the right margin, below the Individual and Estate or Trust boxes. (a) Enter a period for each illegible character.
(14) S, I, P, L	Special Processing Codes	SPC	<Enter>	Enter the edited character(s) shown in the right margin of the 1040NR, between the Identifying Number and the Individual/Estate or Trust check boxes. (a) Enter a pound sign (#) for each illegible character.
(15) S, I, P, L	Filing Status Code	FSC	<Enter> ★★★★★★	Enter the number edited to the left of the "Filing Status" boxes. (a) If not edited, enter "1" .
(16) S, I, P, L	Computer Condition Code	CCC	<Enter>	Enter the edited characters shown in the upper portion of the "Filing Status" area. (a) Valid characters are alpha A-H and J-Z and numeric 1-9. Note: If an "O" Code is present for this element, enter an alpha "O" . (b) Enter a pound sign (#) for each illegible character. (c) If a "G" Code is present for this element, see "G" Code instructions in the Received Date element. Do not press <F6>.
(17) S, I, P, L	Received Date	DATE	<Enter>	Enter the 6 digits for the Received Date in MMDDYY format. The Received Date is shown on the return as: (a) Stamped on the face of the return. (b) Edited in the area around line 7d. Note: Do not enter any edited dates from the margin or entity area of the form. (c) If a "G" Code is present in the "CCC" and the return is a non-remittance, end the document after this element. (d) If a "G" Code is present in the "CCC" and the return is a remittance, press <Enter> after this element. The system will automatically take you to Sec. 05 for entry of the Remittance. (e) See IRM 3.24.37.6.7, ISRP System, General Instructions, for procedures. Exception: This is a MUST ENTER FIELD for program 46124 and all other programs if the Julian Date in the Block Header DLN is 155 or greater.
(18) S, I, P, L	Exemptions	EXEMP	<Enter>	Enter the 2 digits shown on the second and third lines of the Exemptions area. (The second and third lines are preceded with a bold black dot.) (a) If the second line contains a digit but the third line is blank, enter the digit only. Never end this field with a zero. (b) If the second line is blank but the third line contains a digit , enter a zero for the second line followed by the digit on the third line. (c) If a "0" (zero) precedes one of the digits on either line, do not enter the zero. (d) If either line is more than 9, illegible, or invalid, press <Enter> only. (e) If no data is present on the second and third lines, press <Enter> only.
(19) S, I, P, L	Exemption/EIC/Overflow	E/O	<Enter>	Enter the digits edited in the right margin of the Exemptions area. (a) If any digit is illegible, press <Enter> only.
(20) S, I, P, L	Dependent Status Indicator	DSI	<Enter>	Enter a "1" , if edited, directly above the Child Tax Credit Indicator, Column (4).
(21) S, I, P, L	First Dependent Name Control	NC1	<Enter>	Enter the Name Control for the first dependent entry as shown or edited from line 7c. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt and advance the cursor. Note: If an edited "X" appears to the left of the name, do not enter any information for that Name Control. (a) This is a MUST ENTER field if "EXEMP" contains an entry. (b) If no data is present, press <F7> to override.
(22) S, I, P, L	First Dependent SSN	SSN1	<Enter>	Enter the SSN for the first dependent entry. The Name Control need not be present. (a) This is a MUST ENTER field if "EXEMP" contains an entry. (b) If no data is present, press <F7> to override.
(23) S, I, P, L	Child Tax Credit Indicator 1	C(4)1	<Enter>	Enter a "1" if the checkbox on line 7c(4) relating to the first dependent entry is marked. The Name Control or SSN need not be present. (a) This is a MUST ENTER field if NC1 or SSN1 contains an entry. (b) If no data is present, press <F7> to override. Note: Do not enter child tax credit indicator for tax years 1997 and prior.
(24) S, I, P, L	Second Dependent Name Control	NC2	<Enter>	Enter the Name Control for the second dependent entry as shown or edited from line 7c. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt and advance the cursor. Note: If an edited "X" appears to the left of the name, do not enter any information for that Name Control.
(25) S, I, P, L	Second Dependent SSN	SSN2	<Enter>	Enter the SSN for the second dependent entry. The Name Control need not be present.
(26) S, I, P, L	Child Tax Credit Indicator 2	C(4)2	<Enter>	Enter a "1" if the checkbox on line 7c(4) relating to the second dependent entry is marked. The Name Control or SSN need not be present. (a) This is a MUST ENTER field if NC2 or SSN2 contains an entry. (b) If no data is present, press <F7> to override. Note: Do not enter child tax credit indicator for tax years 1997 and prior.
(27) S, I, P, L	Third Dependent Name Control	NC3	<Enter>	Enter the Name Control for the third dependent entry as shown or edited from line 7c. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt and advance the cursor. Note: If an edited "X" appears to the left of the name, do not enter any information for that Name Control.
(28) S, I, P, L	Third Dependent SSN	SSN3	<Enter>	Enter the SSN for the third dependent entry. The Name Control need not be present.
(29) S, I, P, L	Child Tax Credit Indicator 3	C(4)3	<Enter>	Enter a "1" if the checkbox on line 7c(4) relating to the third dependent entry is marked. The Name Control or SSN need not be present. (a) This is a MUST ENTER field if NC3 or SSN3 contains an entry. (b) If no data is present, press <F7> to override. Note: Do not enter child tax credit indicator for tax years 1997 and prior.
(30) S, I, P, L	Fourth Dependent Name Control	NC4	<Enter>	Enter the Name Control for the fourth dependent entry as shown or edited from line 7c. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt and advance the cursor. Note: If an edited "X" appears to the left of the name, do not enter any information for that Name Control.
(31) S, I, P, L	Fourth Dependent SSN	SSN4	<Enter>	Enter the SSN for the fourth dependent entry. The Name Control need not be present.
(32) S, I, P, L	Child Tax Credit Indicator 4	C(4)4	<Enter>	Enter a "1" if the checkbox on line 7c(4) relating to the fourth dependent entry is marked. The Name Control or SSN need not be present. (a) This is a MUST ENTER field if NC4 or SSN4 contains an entry. (b) If no data is present, press <F7> to override. Note: Do not enter child tax credit indicator for tax years 1997 and prior.
(33) S, I, P, L	Return Processing Code	RPC	<Enter> ★★★★★★	Enter the edited characters shown in the right margin of line 23. (a) Valid characters are alpha A-Z and numeric 1-9. (b) Enter a pound sign (#) for each illegible character. (c) If no data is present, press <F7> to override.
(34) S, I, P, L	ERS Action Code	ACT C	<Enter>	Enter the 3 edited digits shown in the bottom center margin. (a) If Action Code is in the "600" series and the return is a non-remittance, end the document after this element. (b) If Action Code is in the "600" series and the return is a remittance, press <Enter> after this element. The system will automatically take you to Section 05 for entry of the Remittance. (c) If illegible or less than three digits, press <Enter>. (d) If multiple Action Codes apply, enter the highest number.
(35) S, I, P, L	Audit Codes	AUD C	<Enter>	Enter the edited characters shown in the bottom right margin. (a) Enter a pound sign (#) for each illegible character.

Exhibit 3.24.3-87
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡	≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡
≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡	≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡	≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡	≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡	≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡	≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Exhibit 3.24.3-88
Section 03 — Form 1040NR — Page 1

SECTION 03
Source Document or Record: Form 1040NR, Page 1
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "03" always.
(2)	Wages	LN8 $	<Enter>	Enter the amount from line 8.
(3)	Interest	L9A $	<Enter> MINUS (−)	Enter the amount from line 9a.
(4)	Tax Exempt Interest	L9B $	<Enter>	Enter the amount from line 9b.
(5)	Ordinary Dividends	10A $	<Enter>	Enter the amount from line 10a.
(6)	Qualified Dividends	10B $	<Enter>	Enter the amount from line 10b.
(7)	Taxable Refunds	L11 $	<Enter>	Enter the amount from line 11.
(8)	Scholarships/Fellowships	L12 $	<Enter>	Enter the amount from line 12.
(9)	Schedule C Profit/Loss	L13 $	<Enter> MINUS (−)	Enter the amount from line 13.
(10)	Schedule D Profit/Loss	L14 $	<Enter> MINUS (−)	Enter the amount from line 14.
(11)	Other Gains/Losses	L15 $	<Enter> MINUS (−)	Enter the amount from line 15.
(12)	IRA Distribution	16A $	<Enter>	Enter the amount from line 16a.
(13)	Taxable IRA	16B $	<Enter>	Enter the amount from line 16b.
(14)	Pensions and Annuities	17A $	<Enter>	Enter the amount from line 17a.
(15)	Taxable Pensions and Annuities	17B $	<Enter>	Enter the amount from line 17b.
(16)	Schedule E Profit/Loss	L18 $	<Enter> MINUS (−)	Enter the amount from line 18.
(17)	Schedule F Profit/Loss	L19 $	<Enter> MINUS (−)	Enter the amount from line 19.
(18)	Unemployment Compensation	L20 $	<Enter>	Enter the amount from line 20.
(19)	Other Income	L21 $	<Enter> MINUS (−)	Enter the amount from line 21.
(20)	Treaty Exempt Income	L22 $	<Enter>	Enter the amount from line 22.
(21)	Total Income	L23 $	<Enter> MINUS (−) ★★★★★★	Enter the amount from line 23. (a) If the Zero Balance Error Message appears, sight verify raised boxes. (b) See IRM 3.24.3.1.5.1 for correction procedures.
(22)	Form 982 Indicator	982	<Enter>	Enter the edited "1" from the dotted portion of line 24, if present.
(23)	Educator Expenses	L24 $	<Enter>	Enter the amount from line 24.
(24)	Health Savings Account Deduction	L25 $	<Enter>	Enter the amount from line 25.
(25)	Moving Expenses	L26 $	<Enter>	Enter the amount from line 26.
(26)	Deduction for SE Tax	L27 $	<Enter>	Enter the amount from line 27.
(27)	SEP/SIMPLE Payments	L28 $	<Enter>	Enter the amount from line 28.
(28)	SE Health Insurance	L29 $	<Enter>	Enter the amount from line 29.
(29)	Early Withdrawal Penalty	L30 $	<Enter>	Enter the amount from line 30.
(30)	Scholarships Excluded	L31 $	<Enter>	Enter the amount from line 31.
(31)	IRA Deduction	L32 $	<Enter>	Enter the amount from line 32.
(32)	Student Loan Interest Deduction	L33 $	<Enter>	Enter the amount from line 33.
(33)	Domestic Production Activities Deduction	L34 $	<Enter>	Enter the amount from line 34.
(34)	Medical Savings Account	34SPACE $	<Enter>	Enter the amount identified as MSA from the open space above line 35.
(35)	Other Adjustments	35… $	<Enter>	Enter the amount present or edited from the dotted portion of line 35.
(36)	Total Adjustments	L35 $	<Enter>	Enter the amount from line 35. (a) If the Zero Balance Error Message appears, sight verify raised boxes. (b) See IRM 3.24.3.1.5.1 for correction procedures. (c) This becomes a MUST ENTER field if any of lines 24 through 35... contain entries.
(37)	Adjusted Gross Income	L36 $	<Enter> MINUS (−) ★★★★★★	Enter the amount from line 36. (a) If the Zero Balance Error Message appears, sight verify raised boxes. (b) See IRM 3.24.3.1.5.1 for correction procedures.

Exhibit 3.24.3-89
Section 04 — Form 1040NR — Page 2

SECTION 04
Source Document or Record: Form 1040NR, Page 2
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "04" always.
(2)	Taxable Income Amount	L41 $	<Enter>	Enter the amount from line 41. If the taxpayer has indicated a minus, press <Enter> only. Note: If the only entry for Section 04 is a negative amount on line 41, omit the section.
(3)	Tentative Tax (8814/4972)	L42 $	<Enter>	Enter the amount from line 42.
(4)	Alternative Minimum Tax	L43 $	<Enter>	Enter the amount from line 43.
(5)	Foreign Tax Credit	L45 $	<Enter>	Enter the amount from line 45.
(6)	Credit for Child/Dependent Care	L46 $	<Enter>	Enter the amount from line 46.
(7)	Retirement Savings Contributions Credit	L47 $	<Enter>	Enter the amount from line 47.
(8)	Child Tax Credit	L48 $	<Enter>	Enter the amount from line 48.
(9)	Residential Energy Credit	L49 $	<Enter>	Enter the amount from line 49.
(10)	Other Credits	L50 $	<Enter>	Enter the amount from line 50.
(11)	Form 3800	50"A" RT $	<Enter>	Enter the edited amount identified as 50A from the open space above line 51.
(12)	Form 8801	50"B" RT $	<Enter>	Enter the edited amount identified as 50B from the open space above line 51.
(13)	Total Credits	L51 $	<Enter> ★★★★★★	Enter the amount from line 51. Note: This becomes a MUST ENTER if any of lines between 45 through 50B contain entries.
(14)	Tax on Income Not Connected	L53 $	<Enter>	Enter the amount from line 53.
(15)	Self Employment Tax	L54 $	<Enter>	Enter the amount from line 54.
(16)	Unreported Social Security & Medicare Tax (4137/8919)	L55 $	<Enter>	Enter the amount from line 55.
(17)	Tax on Qualified Retirement IRAs - F5329	L56 $	<Enter>	Enter the amount from line 56.
(18)	Transportation Tax	L57 $	<Enter>	Enter the amount from line 57.
(19)	Schedule H	58A $	<Enter>	Enter the amount from line 58a.
(20)	Form 5405	58B $	<Enter>	Enter the amount from line 58b.
(21)	Other Taxes	L59 $	<Enter>	Enter the amount from line 59.
(22)	Total Tax	L60	<Enter> ★★★★★★	Enter the amount from line 60. ENTER DOLLARS AND CENTS. (a) If the Zero Balance Error Message appears, sight verify raised boxes. (b) See IRM 3.24.3.1.5.1 for correction procedures.

Exhibit 3.24.3-90
Section 05 — Form 1040NR, Page 2

SECTION 05
Source Document or Record: Form 1040NR, Page 2
Note: ALL MONEY AMOUNTS SHOULD BE ENTERED AS DOLLARS AND CENTS.
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "05" always.
(2)	Tax Withheld Form W-2, 1099	61A	<Enter> ★★★★★★	Enter the amount from line 61a.
(3)	Tax Withheld Form 8805	61B	<Enter>	Enter the amount from line 61b.
(4)	Tax Withheld Form 8288–A	61C	<Enter>	Enter the amount from line 61c.
(5)	Tax Withheld Form 1042-S	61D	<Enter>	Enter the amount from line 61d.
(6)	Estimated Tax Credits	L62	<Enter>	Enter the amount from line 62.
(7)	Additional Child Tax Credit	L63	<Enter>	Enter the amount from line 63.
(8)	Amount Paid with Extension	L64	<Enter>	Enter the amount from line 64.
(9)	Excess SST	L65	<Enter>	Enter the amount from line 65.
(10)	Fuel Tax Credit	L66	<Enter>	Enter the amount from line 66.
(11)	Other Credits	L67	<Enter>	Enter the amount from line 67.
(12)	Form 2439	67"A" RT	<Enter>	Enter the edited amount identified as 67A from the open space above line 69.
(13)	Form 8839	67"B" RT	<Enter>	Enter the edited amount identified as 67B from the open space above line 69.
(14)	Form 8801	67"C" RT	<Enter>	Enter the edited amount identified as 67C from the open space above line 69.
(15)	1040C Credit	L68	<Enter>	Enter the amount from line 68.
(16)	Total Payments	L69	<Enter> ★★★★★★	Enter the amount from line 69. (a) If the Zero Balance Error Message appears, sight verify raised boxes. (b) See IRM 3.24.3.1.5.1 for correction procedures.
(17)	Refund Amount	71A	<Enter> MINUS (−)	Enter the amount from line 71a. (a) If lines 71a, 72, and 73 have no entries, but there is an amount on line 70, enter line 70 amount for this field. (b) If no data is present, press <Enter>. Note: The amount on this line appears as a negative always. Caution: If the refund is $1 million or more, enter ACT C 341.
(18)	ES Credit Elect	L72	<Enter> ★★★★★	Enter the amount from line 72.
(19)	Amount You Owe	L73	<Enter> ★★★★★★	Enter the amount from line 73. Exception: If the amount is the same as Element (28), Remittance, enter a "0" (zero) only and press <Enter>.
(20)	Pre-Determined ES Penalty	L74	<Enter> ★★★★★	Enter the amount from line 74.
(21)	Third Party Designee Checkbox	3Y/N	<Enter>	If only the Yes box is marked in the Third Party Designee area, enter a "1" and enter the Third Party Information. (a) In all other cases, press <Enter> and do not enter any of the Third Party information. Note: Taxpayer editing to the Third Party Information Yes/No boxes will not be honored unless the taxpayer has initialed the change. (b) Do not enter the checkbox for tax years 2000 and prior.
(22)	Third Party Designee Name	3NAME	<Enter>	Enter as shown in the Third Party Designee area. (a) A-Z, 0–9, and blanks are valid. (b) Space for illegible or special characters. Exception: Do not space for apostrophes. (c) Do not enter the words "Preparer" , "Prep" , "Self-Prepared" , or any phrases or variations of "Preparer" . (d) Follow name line rules in IRM 3.24.37.6.14, ISRP System, General Instructions, that have not been addressed in (a) through (c).
(23)	Third Party Designee ID#	3ID#	<Enter>	Enter the Personal Identification Number in the Third Party Designee area. (a) A-Z, 0–9, and blanks are valid. (b) Ignore special characters. (c) Space for illegible characters. (d) Enter up to 9 characters. (e) Do not enter"Applied For" ,"Pending" , or any phrases or variations of applied for.
(24)	Preparer's Code	CODE	<Enter>	Enter the edited character to the right of the EIN.
(25)	Preparer TIN	PTIN	<Enter>	Enter from the PTIN line or from the stamp, label, or written as shown in the Preparer's area. This entry can consist of the letter "P" or "S" followed by 8 digits. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(26)	Firm's EIN	EIN	<Enter>	Enter the numerics from the Firm's EIN line or from the stamp, label, or written as shown in the Preparer's area. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(27)	Preparer's Telephone #	TEL#	<Enter>	Enter the first 10 characters of the preparer's telephone number from the " Phone no." line or from the stamp, label, or written in the Preparer's area. (a) A-Z and 0-9 are valid. (b) If two telephone numbers are present, enter the first 10 characters of the first complete telephone number. (c) Ignore special characters and blanks. (d) Disregard a leading "1" or "011" , hyphens, and parentheses. (e) Do not enter the telephone number if it is incomplete (not at least 10 digits), if any digits are illegible, or if all the digits are the same.
(28)	Remittance	RMT	<Enter>	This is a MUST ENTER field if the CR prompt (Element 5, Prejournalized Credit Amount) in the Block Header contains an entry. (a) Enter the amount imprinted by a cash register or the amount edited or underlined in green pencil in the Refund or Amount You Owe area. (b) Enter the RPS amount printed in the upper right corner of the return ONLY if underlined in green. (c) If a cash register or green penciled amount is not present on the document, or if such an amount is present on a reinput document but is also circled by editing, enter a "0" (zero). (d) If an edited return is attached to the front of an original return, enter the Remittance amount from the original return. (e) If the amount is illegible, use the Form 813 amount for this Serial Number. (f) If a "G" Condition Code or an Action Code in the "600" series is present in Section 01, the system will automatically end the document after <Enter> is pressed.

Exhibit 3.24.3-91
Section 06 - Form 1040NR

SECTION 06
Source Document or Record: Form 1040NR
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "06" always. See IRM 3.24.3.1.4.14 for specific examples.
(2)	Routing Transit Number	RTN	<Enter>	Enter up to 9 digits of the RTN from line 71b. (a) Ignore excess digits, alphas, blanks, or special characters shown. (b) Press <Enter> if: • the RTN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. • one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(3)	Depositor Account Number	DAN	<Enter> ★★★★★★	Enter the alpha/numeric Account Number from line 71d. (a) Only alphas, numerics and hyphens (-) are valid. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or other special characters shown. (d) Enter a single period and press <Enter> if: • the DAN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. • one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN. (e) If more than 17 characters, enter a pound sign (#) in the last position.
(4)	DAN For Verification	DAN	<Enter> ★★★★★★	Enter the DAN again for verification. (a) If entry does not match Element (3), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field. (b) "DAN MIS-MATCH" error message will be displayed until both "DAN" fields agree.
(5)	Type of Depositor Account	TYPE	<Enter>	Enter the "S" or "C" that represents the box marked for Savings or Checking from line 71c. Exception: If entering a "blank " section, press <Enter>. See IRM 3.24.3.1.4.14. (a) If both boxes are marked, press <Enter>. (b) If neither box is marked, press <Enter>. (c) If only the TYPE box is marked, press <Enter> to enter a "blank" section. Note: When <Enter> is pressed, the system generates a "C" .

Exhibit 3.24.3-92
Section 07 — 1040NR, Pages 3 and 4 Schedule A Itemized Deductions

SECTION 07
Source Document or Record: Form 1040NR, Pages 3 and 4 — Schedule A Itemized Deductions
Pages 3 and 4 are transcribed into one section. If page 3 is "Xed" , do not enter page 4.
Note: ENTER DOLLARS ONLY FOR FIELDS THRU LINE 17.
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "07" always. Note: Enter the section, if present, even if there are no lines to transcribe. Enter a zero in the MUST ENTER field.
(2)	State & Local Income Tax	SCH–A1 $	<Enter>	Enter the amount from line 1, Schedule A.
(3)	Gifts by Cash or Check	LN2 $	<Enter>	Enter the amount from line 2.
(4)	Other Contributions	LN3 $	<Enter>	Enter the amount from line 3.
(5)	Carryover Gifts	LN4 $	<Enter>	Enter the amount from line 4.
(6)	Total Gifts to Charities	LN5 $	<Enter>	Enter the amount from line 5.
(7)	Total Casualty/Theft Loss	LN6 $	<Enter>	Enter the amount from line 6.
(8)	Unreimbursed Employee Expenses	LN7 $	<Enter>	Enter the amount from line 7.
(9)	Gross Miscellaneous Deductions	L10 $	<Enter>	Enter the amount from line 10.
(10)	Net Miscellaneous Deductions	L13 $	<Enter>	Enter the amount from line 13.
(11)	Other Miscellaneous Deductions	L14 $	<Enter>	Enter the amount from line 14.
(12)	Itemized Deductions	L15 $	<Enter> ★★★★★★	Enter the amount from line 15. (a) If the Zero Balance Error Message appears, sight verify raised boxes. (b) See IRM 3.24.3.1.5.1 for correction procedures.
(13)	Column D %1	PG4D%LF	<Enter>	Enter the edited % digits from page 4, upper right, Column (d), left entry. (a) If not edited, press <Enter> only.
(14)	Column D %2	D%RT	<Enter>	Enter the edited % digits from page 4, upper right, Column (d), right entry. (a) If not edited, press <Enter> only.
Note: THE FOLLOWING FIELDS SHOULD BE ENTERED AS DOLLARS AND CENTS.
(15)	Amount of Income (a)	13A	<Enter>	Enter the amount from line 13, Column (a).
(16)	Amount of Income (b)	13B	<Enter>	Enter the amount from line 13, Column (b).
(17)	Amount of Income (c)	13C	<Enter>	Enter the amount from line 13, Column (c).
(18)	Amount of Income (d)1	13DLF	<Enter>	Enter the amount from line 13, Column (d)1, left most amount.
(19)	Amount of Income (d)2	13DRT	<Enter>	Enter the amount from line 13, Column (d)2, right most amount.

Exhibit 3.24.3-93
Sections 09, 10, and 11 - Form 1040NR — Schedule C/Schedule C-EZ

SECTIONS 09, 10, AND 11
Source Document or Record: Form 1040NR — Schedule C/Schedule C-EZ
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter as follows: (a) "09" for 1st Schedule C or C-EZ. (b) "10" for 2nd Schedule C or C-EZ. (c) "11" for 3rd Schedule C or C-EZ. NOTE: For Schedule C-EZ, only Elements (2) through (6), (9) through (14), and (32) are to be entered. Note: If the schedule only contains the RISK to be entered, DO NOT ENTER THE SECTION.
(2)	SSN	SSN	<Enter>	Enter the SSN from the SSN box. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(3)	Principal Business or Profession	LNA	<Enter>	Enter up to 20 characters as shown on line A. The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, and (. Note: An address, "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(4)	NAICS Code	LNB	<Enter>	Enter the numeric digits, including zeros, from line B. (a) If more than 6 digits, press <Enter>. (b) If more than one code is present, enter the first code listed. (c) If 6 or fewer digits are present, enter digits and press <Enter>. (d) If there are any illegible characters, press <Enter>.
(5)	Business Name	LNC	<Enter>	Enter up to 20 characters as shown on line C. The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, and (. Note: An address, "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(6)	E. I. Number	LND	<Enter>	Enter the EIN from the Employer ID Number box, line D. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(7)	Accounting Method Code	LNF	<Enter>	Enter a "1" , "2" or "3" representing the box marked on line F. (a) If more than one box is marked, press <Enter> only. (b) Do not enter for Schedule C-EZ.
(8)	The First Schedule C Filed	LNH	<Enter>	Enter a "1" if the box on line H is marked.
(9)	Form 1099 Required	LNI/LNF	<Enter>	Enter the Yes/No checkboxes from line I as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked. (c) Schedule C-EZ enter from line F.
(10)	Form 1099 Filed	LNJ/LNG	<Enter>	Enter the Yes/No checkboxes from line J as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked. (c) Schedule C-EZ enter from line G.
(11)	Merchant Card Payments	L1A $	<Enter>	Enter the amount from line 1a.
(12)	Gross Receipts Unreported	L1B $	<Enter>	Enter the amount from line 1b.
(13)	Statutory Employee Income	L1C $	<Enter>	Enter the amount from line 1c.
(14)	Gross Receipts/Gross Income	L1D $	<Enter>	Enter the amount from line 1d. (a) Schedule C-EZ — after entering this element, press <F6>. The system will take you to Prompt 28/2, "Total Expenses" for entry.
(15)	Returns & Allowances	LN2 $	<Enter>	Enter the amount from line 2. Do not enter for Schedule C-EZ.
(16)	Total Gross Receipts	LN3 $	<Enter>	Enter the amount from line 3. Do not enter for Schedule C-EZ.
(17)	Cost of Goods Sold	LN4 $	<Enter>	Enter the amount from line 4.
(18)	Other Income	LN6 $	<Enter> MINUS (-)	Enter the amount from line 6.
(19)	Car/Truck Expense	LN9 $	<Enter>	Enter the amount from line 9.
(20)	Depreciation	L13 $	<Enter>	Enter the amount from line 13.
(21)	Insurance	L15 $	<Enter>	Enter the amount from line 15.
(22)	Mortgage Interest	16A $	<Enter>	Enter the amount from line 16a.
(23)	Legal & Professional Services	L17 $	<Enter>	Enter the amount from line 17.
(24)	Office Expenses	L18 $	<Enter>	Enter the amount from line 18.
(25)	Repairs & Maintenance	L21 $	<Enter>	Enter the amount from line 21.
(26)	Travel	24A $	<Enter>	Enter the amount from line 24a.
(27)	Net Meals and Entertainment	24B $	<Enter>	Enter the amount from line 24b.
(28)	Utilities	L25 $	<Enter>	Enter the amount from line 25.
(29)	Schedule C Wages	L26 $	<Enter>	Enter the amount from line 26.
(30)	Other Expenses	27A $	<Enter>	Enter the amount from line 27a.
(31)	Total Expenses	28/2 $	<Enter> ★★★★★★	Enter the amount from line 28. (a) Schedule C-EZ — enter from line 2.
(32)	Expenses for Business Use of Home	L30 $	<Enter>	Enter the amount from line 30.
(33)	At Risk Indicator	RISK	<Enter>	Always enter as follows: (a) If line 32a checkbox is marked, enter a "1" . (b) If line 32b checkbox or if both checkboxes are marked, enter a "2 " . (c) If no checkboxes are marked, enter a "3" . (d) For Schedule C-EZ, always press <Enter>. Note: This is a MUST ENTER field if either Element (7) or (15) have an entry.
(34)	Inventory at Beginning of Year	L35 $	<Enter>	Enter the amount from line 35.
(35)	Inventory at End of Year	L41 $	<Enter>	Enter the amount from line 41.

Exhibit 3.24.3-94
Section 12 - Form 1040NR — Schedule D

SECTION 12
Source Document or Record: Form 1040NR — Schedule D
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "12" always.
(2)	Short Term 1 Sales Price	L1(E) $	<Enter>	Enter the amount from line 1, Column (e).
(3)	Short Term Cost 1 Amount	L1(F) $	<Enter>	Enter the amount from line 1, Column (f).
(4)	Short Term 2 Sales Price	L2(E) $	<Enter>	Enter the amount from line 2, Column (e).
(5)	Short Term 3 Sales Price	L3(E) $	<Enter>	Enter the amount from line 3, Column (e).
(6)	Net Short Term Gain/Loss	LN7 $	<Enter> MINUS (-)	Enter the amount from line 7, Column (h).
(7)	Long Term 1 Sales Price	L8(E) $	<Enter>	Enter the amount from line 8, Column (e).
(8)	Long Term Cost 1 Amount	L8(F) $	<Enter>	Enter the amount from line 8, Column (f).
(9)	Long Term 2 Sales Price	L9(E) $	<Enter>	Enter the amount from line 9, Column (e).
(10)	Capital Gain Distributions	L13 $	<Enter>	Enter the amount from line 13, Column (h).
(11)	Net Long-Term Gain/Loss	L15 $	<Enter> MINUS (-)	Enter the amount from line 15, Column (h).
(12)	28% Rate Gain	L18 $	<Enter>	Enter the amount from line 18.
(8)	Unrecaptured Section 1250 Gain	L19 $	<Enter>	Enter the amount from line 19.

Exhibit 3.24.3-95
Section 13 - Form 1040NR — Schedule E

SECTION 13
Source Document or Record: Form 1040NR — Schedule E
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "13" always.
(2)	Form 1099 Required	LNA	<Enter>	Enter the Yes/No checkboxes from line A as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.
(3)	Form 1099 Filed	LNB	<Enter>	Enter the Yes/No checkboxes from line B as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.
(4)	Repairs, Column A	14A $	<Enter>	Enter the amount from line 14, Column A.
(5)	Repairs, Column B	14B $	<Enter>	Enter the amount from line 14, Column B.
(6)	Repairs, Column C	14C $	<Enter>	Enter the amount from line 14, Column C.
(7)	Rental Income Reported	23A $	<Enter>	Enter the amount form line 23a.
(8)	Royalty Income Reported	23B $	<Enter>	Enter the amount from line 23b.
(9)	Rental Income Reported	23C $	<Enter>	Enter the amount from line 23c.
(10)	Royalty Income Reported	23D $	<Enter>	Enter the amount from line 23d.
(11)	Total Mortgage Interest	23E $	<Enter>	Enter the amount from line 23e.
(12)	Total Rental Depreciation	23F $	<Enter>	Enter the amount from line 23f.
(13)	Gross Total Expenses	23G $	<Enter>	Enter the amount from line 23g.
(14)	Rental and Royalty Income	L24 $	<Enter> ★★★★★★	Enter the amount from line 24.
(15)	Rental and Royalty Loss	L25 $	<Enter>	Enter the amount from line 25.
(16)	Passive Losses Not Reported on Form 8582 Yes/No	27CKBX	<Enter> ★★★★★★	Enter the Yes/No checkboxes from line 27 as follows: (a) "1" if the Yes box is marked or if both the Yes and No boxes are marked. (b) "2" if the No box is marked. (c) "0" (zero) if neither box is marked and other entries are present on the form.
(17)	Partnership/Corporation Passive Income	29AG $	<Enter>	Enter the amount from line 29a, Column (g).
(18)	Partnership/Corporation Non Passive Income	29AJ $	<Enter>	Enter the amount from line 29a, Column (j).
(19)	Partnership/Corporation Passive Loss	29BF $	<Enter>	Enter the amount from line 29b, Column (f).
(20)	Partnership/Corporation Non Passive Loss	29BH $	<Enter>	Enter the amount from line 29b, Column (h).
(21)	Partnership/Corporation Income	L30 $	<Enter> ★★★★★★	Enter the amount from line 30.
(22)	Partnership/Corporation Loss	L31 $	<Enter>	Enter the amount from line 31.
(23)	Estate/Trust Passive Income	34AD $	<Enter>	Enter the amount from line 34a, Column (d).
(24)	Estate/Trust Passive Loss	34BC $	<Enter>	Enter the amount from line 34b, Column (c).
(25)	Estate/Trust Income	L35 $	<Enter>	Enter the amount from line 35.
(26)	Estate/Trust Loss	L36 $	<Enter>	Enter the amount from line 36.
(27)	K-1 ES Payment Indicator	37 …	<Enter>	Enter a "1" if the words "K–1 ES Payment" , ES Payment Claimed , or other variation is present on the dotted portion of line 37.
(28)	REMICs	L39 $	<Enter> MINUS (-)	Enter the amount from line 39.
(29)	Net Farm Rent Income/Loss	L40 $	<Enter> MINUS (-)	Enter the amount from line 40.
(30)	Total Farm and Fishing Income	L42 $	<Enter>	Enter the amount from line 42.

Exhibit 3.24.3-96
Sections 14 and 15 – Form 1040NR — Schedule F

SECTIONS 14 AND 15
Source Document or Record: Form 1040NR — Schedule F
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter as follows: (a) "14" for 1st Schedule F. (b) "15" for 2nd Schedule F. Note: If the schedule only contains the RISK to be entered, DO NOT ENTER THE SECTION.
(2)	NAICS Code	LNB	<Enter>	Enter the numeric digits, including zeros, from line B. (a) If more than 6 digits are present, press <Enter>. (b) If more than one code is present, enter the first code listed. (c) If 6 or fewer digits are present, enter digits and press <Enter>. (d) If there are any illegible characters, press <Enter>.
(3)	E. I. Number	LND	<Enter>	Enter the EIN from the Employer ID Number box, line D. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(4)	Form 1099 Required	LNF	<Enter>	Enter the Yes/No checkboxes from line F as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.
(5)	Form 1099 Files	LNG	<Enter>	Enter the Yes/No checkboxes from line G as follows: (a) "1" if the Yes box is marked. (b) "2" if the No box or both boxes are marked.
(6)	Cost of Purchased Items	L1D $	<Enter>	Enter the amount from line 1d.
(7)	Products Raised Sales	L2A $	<Enter>	Enter the amount from line 2a.
(8)	Other Products Sales	L2B $	<Enter>	Enter the amount from line 2b.
(9)	Gross Cooperative Distributions	L3A $	<Enter>	Enter the amount from line 3a.
(10)	Taxable Cooperative Distributions	L3B $	<Enter>	Enter the amount from line 3b.
(11)	Agriculture Program Payments—Cash	L4A $	<Enter>	Enter the amount from line 4a.
(12)	Taxable Agricultural Program Payments	L4B $	<Enter>	Enter the amount from line 4b.
(13)	CCC Loans Forfeited/Repaid	L5B $	<Enter>	Enter the amount from line 5b.
(14)	Gross Crop Insurance - Cash	L6A $	<Enter>	Enter the amount from line 6a.
(15)	Taxable Crop Insurance - Cash	L6B $	<Enter>	Enter the amount from line 6b.
(16)	Custom Hire Income	L7A $	<Enter>	Enter the amount from line 7a.
(17)	Other Custom Hire	L7B $	<Enter>	Enter the amount from line 7b.
(18)	Gross Income	LN9 $	<Enter> MINUS (-) ★★★★★★	Enter the amount from line 9.
(19)	Custom Hire Expense	L13 $	<Enter>	Enter the amount from line 13.
(20)	Gasoline Fuel Oil	L19 $	<Enter>	Enter the amount from line 19.
(21)	Mortgage Interest	21A $	<Enter>	Enter the amount from line 21a.
(22)	Repairs & Maintenance	L25 $	<Enter>	Enter the amount from line 25.
(23)	Supplies Purchased	L28 $	<Enter>	Enter the amount from line 28.
(24)	Total Farm Expense	L33$	<Enter> ★★★★★★	Enter the amount from line 33.
(25)	At Risk Indicator	RISK	<Enter> ★★★★★★	Enter as follows: (a) If line 36a checkbox is marked, enter a "1" . (b) If line 36b checkbox or if both checkboxes are marked, enter a "2" . (c) If no checkboxes are marked, enter a "3" .
(26)	Cooperative Distributions	38A $	<Enter>	Enter the amount from line 38a.
(27)	Cooperative Distributions Taxable Amount	38B $	<Enter>	Enter the amount from line 38b.
(28)	Agricultural Program Payments	39A $	<Enter>	Enter the amount from line 39a.
(29)	CCC Loans Forfeited	40B $	<Enter>	Enter the amount from line 40b.
(30)	Total Income	L44 $	<Enter>	Enter the amount from line 44.
(31)	Gross Income	L50 $	<Enter> MINUS (-)	Enter the amount from line 50.

Exhibit 3.24.3-97
Section 17 - Form 1040NR — Schedule SE

SECTION 17
Source Document or Record: Form 1040NR — Schedule SE
If both Section A and Section B contain the same data, enter the schedule with Section B only.
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "17" always.
(2)	SSN	SSN	<Enter>	Enter the digits shown or edited from the SSN box. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(3)	Net Profit/Loss Farm	L1A $	<Enter> MINUS (-)	Enter the amount from line 1a.
(4)	Social Security Retirement or Disability Benefits	L1B $	<Enter>	Enter the amount from line 1b.
(5)	Net Profit/Loss Non-Farm	LN2 $	<Enter> MINUS (-)	Enter the amount from line 2.
(6)	Tentative Earnings	LN3 $	<Enter> MINUS (-)	Enter the amount from line 3.
(7)	SE Quarters Covered	QTRS	<Enter>	Enter the edited digit from the right margin of: (a) Section A, line 4 (b) Section B, line 4c. Note: If data was entered from Section A, end the section after this field.
(8)	Tentative Church Wages	L5A $	<Enter>	Enter the amount from line 5a, Section B (Long Schedule SE). Note: Do not enter the amount from line 5, Short Schedule SE.
(9)	Total Social Security Wages/Tips/RRT and Unreported Tips	L8D $	<Enter>	Enter the amount from line 8d, Section B.
(10)	SE Farm Method Code	CODE	<Enter>	Always press <Enter>.

Exhibit 3.24.3-98
Section 19 - Form 1040NR — Form 1116

SECTION 19
Source Document or Record: Form 1040NR — Form 1116
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "19" always.
(2)	Additional Forms 1116 Attached	PTI RT	<Enter>	Enter the edited digit from the margin to the far right of the title "Part I" .
(3)	Gross Income from Foreign Source	L1A $	<Enter>	Enter the amount from Part I, line 1a, Total Column.
(4)	Applicable Deductions and Losses	LN6 $	<Enter>	Enter the amount from Part I, line 6, Total Column.
(5)	Taxable Income from Foreign Source	LN7 $	<Enter>	Enter the amount from Part I, line 7, Total Column.
(6)	Total Foreign Tax Paid	LN8 $	<Enter>	Enter the amount from Part II, line 8.
(7)	Total Foreign Tax Available for Credit	L14 $	<Enter>	Enter the amount from Part III, line 14.
(8)	Adjustment to Taxable Income	L16 $	<Enter>	Enter the amount from Part III, line 16.
(9)	Net Taxable Income from Foreign Source	L17 $	<Enter> MINUS (-)	Enter the amount from Part III, line 17.
(10)	Maximum Allowable Credit	L21 $	<Enter>	Enter the amount from Part III, line 21.
(11)	Tentative Foreign Tax Credit	L22 $	<Enter>	Enter the amount from Part III, line 22.
(12)	International Boycott	L29 $	<Enter>	Enter the amount from Part IV, line 29.
(13)	Foreign Tax Credit	L30 $	<Enter>	Enter the amount from Part IV, line 30.

Exhibit 3.24.3-99
Section 20 - Form 1040NR — Schedule J

SECTION 20
Source Document or Record: Form 1040NR — Schedule J
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "20" always.
(2)	Elected Farm Income	L2A $	<Enter> MINUS (-)	Enter the amount from line 2a.
(3)	Excess Net Long-Term Gain	L2B $	<Enter>	Enter the amount from line 2b.
(4)	3 Year Old Schedule J Tax	LN8 $	<Enter>	Enter the amount from line 8.
(5)	2 Year Old Schedule J Tax	L12 $	<Enter>	Enter the amount from line 12.
(6)	1 Year Old Schedule J Tax	L16 $	<Enter>	Enter the amount from line 16.
(7)	3 Year Old Actual Tax	L19 $	<Enter>	Enter the amount from line 19.
(87)	2 Year Old Actual Tax	L20 $	<Enter>	Enter the amount from line 20.
(9)	1 Year Old Actual Tax	L21 $	<Enter>	Enter the amount from line 21.

Exhibit 3.24.3-100
Section 21 - Form 1040NR — Form 2441

SECTION 21
Source Document or Record: Form 1040NR — Form 2441 (Form 1040NR)
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "21" always.
(2)	Provider Name Control	L1A	<Enter>	Enter the first edited Name Control from line 1a. Note: This Name Control may be BMF and include alphas, numerics, hyphens, and ampersands (&). Ignore any other special characters.
(3)	Provider TIN	L1C	<Enter>	Enter the TIN from line 1(c) relating to the edited Provider Name Control. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(4)	Qualifying Individuals	PT2Q#	<Enter> ★★★★★★	Enter as follows: (1) If one SSN is present on line 2, enter "1" . (2) If two or more SSNs are present or "See statement" , "See attachment" , or other variation is present on line 2, enter "2" . (3) If no SSN is present on line 2, enter "0" (zero). Note: If an edited "X" appears to the left of the name or the SSN contains all the same numbers, do not count the SSN.
(5)	Child Name Control-1	2NC1	<Enter>	Enter the 1st Name Control as shown or edited from line 2(a). Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor.
(6)	Child SSN-1	SSN1	<Enter>	Enter the SSN from line 2(b) relating to the first Name Control.
(7)	Child Amount-1	2AMT1 $	<Enter>	Enter the amount from line 2(c) relating to the first Name Control.
(8)	Child Name Control - 2	2NC2	<Enter>	Enter the 2nd Name Control as shown or edited from line 2(a). Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor.
(9)	Child SSN-2	SSN2	<Enter>	Enter the SSN from line 2(b), relating to the second Name Control.
(10)	Child Amount-2	2AMT2 $	<Enter>	Enter the amount from line 2(c) relating to the second Name Control.
(11)	Qualified Expenses	LN3 $	<Enter>	Enter the amount from line 3.
(12)	Earned Income Primary	LN4 $	<Enter>	Enter the amount from line 4.
(13)	Earned Income Secondary	LN5 $	<Enter>	Enter the amount from line 5.
(14)	Dependent Care Benefits	L12 $	<Enter>	Enter the amount from line 12.
(15)	Qualified Expenses Incurred	L16 $	<Enter>	Enter the amount from line 16.
(16)	Dependent Care Exclusion	L25 $	<Enter>	Enter the amount from line 25.

Exhibit 3.24.3-101
Section 22 - Form 1040NR — Form 3800

SECTION 22
Source Document or Record: Form 1040NR — Form 3800
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "22" always.
Part I
(2)	Non Passive Activity	LN1 $	<Enter>	Enter the amount from line 1.
(3)	Passive Activity	LN2 $	<Enter>	Enter the amount from line 2.
(4)	Passive Activity Credit Allowed	LN3 $	<Enter>	Enter the amount from line 3.
(5)	Carryover Current Year	LN4 $	<Enter>	Enter the amount from line 4.
(6)	Carryback Current Year	LN5 $	<Enter>	Enter the amount from line 5.
Part II
(7)	Total Passive Activity Credit	L24 $	<Enter>	Enter the amount from line 24.
(8)	Empowerment Zone Credit Included	L25 $	<Enter>	Enter the amount from line 25.
(9)	Empowerment Zone Credit Allowed	L26 $	<Enter>	Enter the amount from line 26.
(10)	Allowable General Business Credit	L36 $	<Enter>	Enter the amount from line 36.
Part III
(11)	Part III Checkbox	IIICKBX	<Enter>	Enter a "1" if checkbox I in Part III is marked.
(12)	Investment Credit	L1A $	<Enter>	Enter the amount from line 1a, Column (c).
(13)	Form 3468 Indicator	1ART	<Enter>	Enter the edited "1" to the right of line 1a, Column (c).
(14)	Research Credit	L1C $	<Enter>	Enter the amount from line 1c, Column (c).
(15)	Low Income Housing Credit	L1D $	<Enter>	Enter the amount from line 1d, Column (c).
(16)	Disabled Access Credit	L1E $	<Enter>	Enter the amount from line 1e, Column (c).
(17)	Renewable Electricity Production Credit	L1F $	<Enter>	Enter the amount from line 1f, Column (c).
(18)	Indian Employment Credit	L1G $	<Enter>	Enter the amount from line 1g, Column (c).
(19)	Orphan Drug Credit	L1H $	<Enter>	Enter the amount from line 1h, Column (c).
(20)	New Markets Credit	L1I $	<Enter>	Enter the amount from line 1i, Column (c).
(21)	Credit for Small Emp. Pens. Plan Startup Costs	L1J $	<Enter>	Enter the amount from line 1j, Column (c).
(22)	Credit for Emp. Provided Child Care Facilities and Services	L1K $	<Enter> ★★★★★★	Enter the amount from line 1k, Column (c).
(23)	Biodiesel Fuels Credit	L1L $	<Enter>	Enter the amount from line 1l, Column (c).
(24)	Low Sulfur Diesel Fuel Credit	L1M $	<Enter>	Enter the amount from line 1m, Column (c).
(25)	Distilled Spirits	L1N $	<Enter>	Enter the amount from line 1n, Column (c).
(26)	NonConventional Sources Fuel Credit	L1O $	<Enter>	Enter the amount from line 1o, Column (c).
(27)	Energy Efficient Home Credit	L1P $	<Enter>	Enter the amount from line 1p, Column (c).
(28)	Energy Efficient Appliance Credit	L1Q $	<Enter>	Enter the amount from line 1q, Column (c).
(29)	Alternative Motor Vehicle Credit	L1R $	<Enter>	Enter the amount from line 1r, Column (c).
(30)	Alternative Fuel Vehicle Refueling Credit	L1S $	<Enter>	Enter the amount from line 1s, Column (c).
(31)	Mine Rescue Training Credit	L1U $	<Enter>	Enter the amount from line 1u, Column (c).
(32)	Agricultural Chemicals Credit	L1V $	<Enter>	Enter the amount from line 1v, Column (c).
(33)	Employer Differential Wage Payment Credit	L1W $	<Enter>	Enter the amount from line 1w, Column (c).
(34)	Carbon Dioxide Sequestration Credit	L1X $	<Enter>	Enter the amount from line 1x, Column (c).
(35)	Qualified Plug-In Electric Drive Motor Vehicle Credit	L1Y $	<Enter>	Enter the amount from line 1y, Column (c).
(36)	Qualified Plug-In Electric Vehicle	L1Z $	<Enter>	Enter the amount from line 1z, Column (c).
(37)	New Hire Retention Credit	L1AA $	<Enter>	Enter the amount from line 1aa, Column (c).
(38)	Electing Large Partnership credit	L1BB $	<Enter>	Enter the amount from line 1bb, Column (c).
(39)	Other Credits	L1ZZ $	<Enter>	Enter the amount from line 1zz, Column (c).
(40)	Form 8844 Amount	LN3 $	<Enter>	Enter the amount from line 3, Column (c).
(41)	Small Employer Health Insurance Premiums	L4H $	<Enter>	Enter the amount from line 4h, Column (c)
(42)	Total Small Business Credits	LN5 $	<Enter>	Enter the amount from line 5, Column (c).
(43)	Qualified Historic Structure Credit	BOTRT $	<Enter>	Enter the edited amount from the bottom right margin of page 3.

Exhibit 3.24.3-102
Section 23 - Form 1040NR — Form 4136

SECTION 23
Source Document or Record: Form 1040NR — Form 4136 Note: Do not enter any amount that does not have a corresponding CRN.
Elem No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "23" always.
(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) for 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) for 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) for 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) for 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) for 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) for 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) for 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) for 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) for 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) for 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) for 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) for 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) for 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) for 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) for 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) for 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) for 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) for 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) for 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) for the twentieth amount.

Exhibit 3.24.3-103
Section 24 - Form 1040NR — Form 4137

SECTION 24
Source Document or Record: Form 1040NR — Form 4137
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "24" always.
(2)	SSN	SSN	<Enter>	Enter the SSN from the Social Security Number box. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(3)	Employer A Name	1A(A)	<Enter>	Enter up to 18 characters as shown on line 1A, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, and (. Note: "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(4)	Employer A EIN	1A(B)	<Enter>	Enter the EIN from the Employer ID Number box, line 1A, Column (b). (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(5)	Employer A Tips Received	1A(C) $	<Enter>	Enter the amount from line 1A, Column (c).
(6)	Employer A Tips Reported	1A(D) $	<Enter>	Enter the amount from line 1A, Column (d).
(7)	Employer B Name	1B(A)	<Enter>	Enter up to 18 characters as shown on line 1B, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, and (. Note: "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(8)	Employer B EIN	1B(B)	<Enter>	Enter the EIN from the Employer ID Number box, line 1B, Column (b). (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(9)	Employer B Tips Received	1B(C) $	<Enter>	Enter the amount from line 1B, Column (c).
(10)	Employer B Tips Reported	1B(D) $	<Enter>	Enter the amount from line 1B, Column (d).
(11)	Employer C Name	1C(A)	<Enter>	Enter up to 18 characters as shown on line 1C, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, and (. Note: "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(12)	Employer C EIN	1C(B)	<Enter>	Enter the EIN from the Employer ID Number box, line 1C, Column (b). (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(13)	Employer C Tips Received	1C(C) $	<Enter>	Enter the amount from line 1C, Column (c).
(14)	Employer C Tips Reported	1C(D) $	<Enter>	Enter the amount from line 1C, Column (d).
(15)	Employer D Name	1D(A)	<Enter>	Enter up to 18 characters as shown on line 1D, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, and (. Note: "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(16)	Employer D EIN	1D(B)	<Enter>	Enter the EIN from the Employer ID Number box, line 1D, Column (b). (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(17)	Employer D Tips Received	1D(C) $	<Enter>	Enter the amount from line 1D, Column (c).
(18)	Employer D Tips Reported	1D(D) $	<Enter>	Enter the amount from line 1D, Column (d).
(19)	Employer E Name	1E(A)	<Enter>	Enter up to 18 characters as shown on line 1E, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, and (. Note: "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(20)	Employer E EIN	1E(B)	<Enter>	Enter the EIN from the Employer ID Number box, line 1E, Column (b). (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(21)	Employer E Tips Received	1E(C) $	<Enter>	Enter the amount from line 1E, Column (c).
(22)	Employer E Tips Reported	1E(D) $	<Enter>	Enter the amount from line 1E, Column (d).
(23)	Total Cash and Charge Tips Received	LN2 $	<Enter> ★★★★★★	Enter the amount from line 2.
(24)	Total Cash and Charge Tips Reported	LN3 $	<Enter>	Enter the amount from line 3.
(25)	Cash and Charge Tips less than $20	LN5 $	<Enter>	Enter the amount from line 5.
(26)	Total Social Security Wages and Tips on W–2	LN8 $	<Enter>	Enter the amount from line 8.

Exhibit 3.24.3-104
Section 26 - Form 1040NR — Form 4684

SECTION 26
Source Document or Record: Form 1040NR — Form 4684
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "26" always.
(2)	Gross Casualty and Theft	L16 $	<Enter>	Enter the amount from Section A, line 16.

Exhibit 3.24.3-105
Section 27 - Form 1040NR — Form 4797

SECTION 27
Source Document or Record: Form 1040NR — Form 4797
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "27" always.
(2)	Gross Proceeds from Sale/Exchange of Real Estate	LN1 $	<Enter>	Enter the amount from line 1.
(3)	Section 1231 Gain/Loss	LN7 $	<Enter> MINUS (-)	Enter the amount from line 7, Column (g).
(4)	Nonrecaptured Net Section 1231 Losses	LN8 $	<Enter>	Enter the amount from line 8, Column (g).
(5)	Total Sales of Business Property	LN9 $	<Enter>	Enter the amount from line 9, Column (g).
(6)	Positive Amount from Gain on Sale of Animals	BCM $	<Enter>	Enter the edited amount from the bottom center margin.

Exhibit 3.24.3-106
Section 28 - Form 1040NR — Form 4972

SECTION 28
Source Document or Record: Form 1040NR — Form 4972
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "28" always.
(2)	Was Distribution of One Kind	LN1	<Enter>	Enter from line 1. (a) "1" if the Yes box is marked. (b) "2" if the No box is marked. (c) "2" if both boxes are marked.
(3)	Did You Roll Over Any Part	LN2	<Enter>	Enter from line 2. (a) "1" if the Yes box is marked. (b) "2" if the No box is marked. (c) "2" if both boxes are marked.
(4)	Was This Distribution Paid/as Beneficiary	LN3	<Enter>	Enter from line 3. (a) "1" if the Yes box is marked. (b) "2" if the No box is marked. (c) "2" if both boxes are marked.
(5)	Were You a Plan Participant at Least 5 Years	LN4	<Enter>	Enter from line 4. (a) "1" if the Yes box is marked. (b) "2" if the No box is marked. (c) "2" if both boxes are marked.
(6)	Prior Year Distribution Indicator	L5A	<Enter>	Enter from line 5a. (a) "1" if the Yes box is marked. (b) "2" if the No box is marked. (c) "2" if both boxes are marked.
(7)	Death Beneficiary Indicator	L5B	<Enter>	Enter from line 5b. (a) "1" if the Yes box is marked. (b) "2" if the No box is marked. (c) "2" if both boxes are marked.
(8)	Capital Gain	LN6 $	<Enter>	Enter the amount from line 6.
(9)	Current Annuity Value	L11 $	<Enter>	Enter the amount from line 11.
(10)	Adjusted Taxable Amount	L12 $	<Enter>	Enter the amount from line 12.
(11)	Estate Tax Amount	L18 $	<Enter>	Enter the amount from line 18.
(12)	Tax on Lump-Sum Distributions	L30 $	<Enter>	Enter the amount from line 30.

Exhibit 3.24.3-107
Section 29 - Form 1040NR — Form 5329

SECTION 29
Source Document or Record: Form 1040NR — Form 5329
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "29" always.
(2)	Spouse Indicator	TOPLF	<Enter>	Enter the edited "1" or "2" to the left of the form title area.
(3)	Type Indicator	RTMAR	<Enter>	Enter the edited digit from the right margin of the entity area.
(4)	Additional Tax on Early Distributions	LN4 $	<Enter>	Enter the amount from line 4.
(5)	Additional Tax on Distributions from Education Accounts	LN8 $	<Enter>	Enter the amount from line 8.
(6)	Tax on Excess Contributions to IRA	L17 $	<Enter>	Enter the amount from line 17.
(7)	Tax on Excess Contributions to Roth IRAs	L25 $	<Enter>	Enter the amount from line 25.
(8)	Tax on Excess Contributions to Coverdell ESAs	L33 $	<Enter>	Enter the amount from line 33.
(9)	Tax on Excess MSA Contributions	L41 $	<Enter>	Enter the amount from line 41.
(10)	Tax on Excess Contributions to HSAs	L49 $	<Enter>	Enter the amount from line 49.
(11)	Tax on Excess QRP Accumulation	L53 $	<Enter>	Enter the amount from line 53.
(12)	IRA Condition Codes	BOTRT	<Enter>	Enter the edited digit(s) from the bottom right margin of page 2. If page 2 is not present, enter from the bottom right margin of page 1.

Exhibit 3.24.3-108
Section 32 - Form 1040NR — Form 6251

SECTION 32
Source Document or Record: Form 1040NR — Form 6251
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "32" always. Note: Enter the section, if present, even if there are no lines to transcribe. Enter a zero in the MUST ENTER field.
(2)	Certain Interest on Home Mortgage	LN4 $	<Enter>	Enter the amount from line 4.
(3)	Investment Interest Expense Deduction	LN8 $	<Enter> MINUS (-)	Enter the amount from line 8.
(4)	Depletion	LN9 $	<Enter> MINUS (-)	Enter the amount from line 9.
(5)	Net Operating Loss Deduction	L10 $	<Enter>	Enter the amount from line 10.
(6)	Alternative Tax Net Operating Loss	L11 $	<Enter>	Enter the amount from line 11.
(7)	Interest from Private Activity Bonds	L12 $	<Enter>	Enter the amount from line 12.
(8)	Qualified Stock	L13 $	<Enter>	Enter the amount from line 13.
(9)	Exercise of Incentive Stock Options	L14 $	<Enter> MINUS (-)	Enter the amount from line 14.
(10)	Estates and Trusts	L15 $	<Enter> MINUS (-)	Enter the amount from line 15.
(11)	Electing Large Partnership	L16 $	<Enter> MINUS (-)	Enter the amount from line 16.
(12)	Gain/Loss on Disposition of Property	L17 $	<Enter> MINUS (-)	Enter the amount from line 17.
(13)	Depreciation of Assets	L18 $	<Enter> MINUS (-)	Enter the amount from line 18.
(14)	Passive Activities	L19 $	<Enter> MINUS (-) ★★★★★★	Enter the amount from line 19.
(15)	Loss Limitations	L20 $	<Enter> MINUS (-)	Enter the amount from line 20.
(16)	Circulation Costs	L21 $	<Enter> MINUS (-)	Enter the amount from line 21.
(17)	Long-Term Contracts	L22 $	<Enter> MINUS(-)	Enter the amount from line 22.
(18)	Mining Costs	L23 $	<Enter> MINUS(-)	Enter the amount from line 23.
(19)	Research and Experimental Costs	L24 $	<Enter> MINUS(-)	Enter the amount from line 24.
(20)	Income from Certain Installment Sales	L25 $	<Enter>	Enter the amount from line 25.
(21)	Intangible Drilling Costs	L26 $	<Enter>	Enter the amount from line 26.
(22)	Other Adjustments	L27 $	<Enter> MINUS(-)	Enter the amount from line 27.
(23)	Foreign Tax Credit	L32 $	<Enter>	Enter the amount from line 32.

Exhibit 3.24.3-109
Section 33 - Form 1040NR — Form 8615

SECTION 33
Source Document or Record: Form 1040NR — Form 8615
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "33" always.
(2)	Parent's Name Control	PARNC	<Enter>	Enter the Name Control as shown or edited from the " Parent's Name" line A. If two Name Controls are present, enter the first one. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor.
(3)	Parent's SSN	PARSSN	<Enter>	Enter the SSN from the "Parent's Social Security Number box," line B. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(4)	Parents Filing Status	FSC	<Enter>	Enter as follows: (a) Enter "1" if the Single box is marked. (b) Enter "2" if the Married filing jointly box is marked. (c) Enter "3" if the Married filing separately box is marked. (d) Enter "4" if the Head of household box is marked. (e) Enter "5" if the Qualifying widow(er) box is marked. (f) If no boxes or multiple boxes are marked, press <Enter>.
(5)	Child's Investment Income	LN1 $	<Enter>	Enter the amount from line 1.
(6)	Deductions	LN2 $	<Enter>	Enter the amount from line 2.
(7)	Parent's Taxable Income	LN6 $	<Enter>	Enter the amount from line 6.
(8)	Investment Income All Other Children	LN7 $	<Enter>	Enter the amount from line 7.
(9)	F8615 Tax	L18 $	<Enter>	Enter the amount from line 18.

Exhibit 3.24.3-110
Section 37 - Form 1040NR — Form 4835

SECTION 37
Source Document or Record: Form 1040NR — Form 4835
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "37" always.
(2)	Income from Production	LN1 $	<Enter>	Enter the amount from line 1.
(3)	Cooperative Distributions	L2A $	<Enter>	Enter the amount from line 2a.
(4)	Agricultural Program Payments	L3A $	<Enter>	Enter the amount from line 3a.
(5)	CCC Loans Reported	L4A $	<Enter>	Enter the amount from line 4a.
(6)	CCC Loans Forfeited	L4B $	<Enter>	Enter the amount from line 4b.
(7)	Crop Insurance Amount Received	L5A $	<Enter>	Enter the amount from line 5a.
(8)	Other Income	LN6 $	<Enter>	Enter the amount from line 6.

Exhibit 3.24.3-111
Section 38 - Form 1040NR — Form 8839

SECTION 38
Source Document or Record: Form 1040NR — Form 8839
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen, otherwise enter "38" always.
(2)	Child 1 Name Control	1A1NC	<Enter>	Enter the Name Control as shown or edited for the first child, line 1, Column (a). Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor.
(3)	Child 1 Year of Birth	1B1YR	<Enter>	Enter the digits shown in YY format (99, 02, etc.) from line 1, Column (b) for the first child.
(4)	Child 1 Disabled	1C1BX	<Enter>	Enter a "1" if the box is marked on line 1, Column (c) for the first child.
(5)	Child 1 Special Needs Indicator	1D1BX	<Enter>	Enter a "1" if the box is marked on line 1, Column (d) for the first child.
(6)	Child 1 Foreign Child Indicator	1E1BX	<Enter>	Enter a "1" if the box is marked on line 1, Column (e) for the first child.
(7)	Child 1 Identification Number	1F1ID	<Enter>	Enter the ID Number from line 1, Column (f) for the first child.
(8)	Child 1 Final Adoption Indicator	1G1BX	<Enter>	Enter a "1" if the box is marked on line 1, Column (g) for the first child.
(9)	Child 2 Name Control	1A2NC	<Enter>	Enter the Name Control as shown or edited for the second child, line 1, Column (a). Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor.
(10)	Child 2 Year of Birth	1B2YR	<Enter>	Enter the digits shown in YY format (99, 02, etc.) from line 1, Column (b) for the second child.
(11)	Child 2 Disabled	1C2BX	<Enter>	Enter a "1" if the box is marked on line 1, Column (c) for the second child.
(12)	Child 2 Special Needs Indicator	1D2BX	<Enter>	Enter a "1" if the box is marked on line 1, Column (d) for the second child.
(13)	Child 2 Foreign Child Indicator	1E2BX	<Enter>	Enter a "1" if the box is marked on line 1, Column (e) for the second child.
(14)	Child 2 Identification Number	1F2ID	<Enter>	Enter the ID Number from line 1, Column (f) for the second child.
(15)	Child 2 Final Adoption Indicator	1G2BX	<Enter>	Enter a "1" if the box is marked on line 1, Column (g) for the second child.
(16)	Child 3 Name Control	1A3NC	<Enter>	Enter the Name Control as shown or edited for the third child, line 1, Column (a). Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor.
(17)	Child 3 Year of Birth	1B3YR	<Enter>	Enter the digits shown in YY format (99, 02, etc.) from line 1, Column (b) for the third child.
(18)	Child 3 Disabled	1C3BX	<Enter>	Enter a "1" if the box is marked on line 1, Column (c) for the third child.
(19)	Child 3 Special Needs Indicator	1D3BX	<Enter>	Enter a "1" if the box is marked on line 1, Column (d) for the third child.
(20)	Child 3 Foreign Child Indicator	1E3BX	<Enter>	Enter a "1" if the box is marked on line 1, Column (e) for the third child.
(21)	Child 3 Identification Number	1F3ID	<Enter>	Enter the ID Number from line 1, Column (f) for the third child.
(22)	Child 3 Final Adoption Indicator	1G3BX	<Enter>	Enter a "1" if the box is marked on line 1, Column (g) for the third child.
(23)	Documentation Indicator	RTMAR(3)	<Enter>	Enter the edited digit below line 1, Column (g).
(24)	Child 1 Prior Year Adoption Amount	3CH1 $	<Enter>	Enter the amount from line 3, Child 1 Column.
(25)	Child 2 Prior Year Adoption Amount	3CH2 $	<Enter>	Enter the amount from line 3, Child 2 Column.
(26)	Child 3 Prior Year Adoption Amount	3CH3 $	<Enter>	Enter the amount from line 3, Child 3 Column.
(27)	Child 1 Adoption Expenses	5CH1 $	<Enter>	Enter the amount from line 5, Child 1 Column.
(28)	Child 2 Adoption Expenses	5CH2 $	<Enter>	Enter the amount from line 5, Child 2 Column.
(29)	Child 3 Adoption Expenses	5CH3 $	<Enter>	Enter the amount from line 5, Child 3 Column.
(30)	Child 1 Total Adoption Credit Amount	11CH1 $	<Enter>	Enter the amount from line 11, Child 1 Column.
(31)	Child 2 Total Adoption Credit Amount	11CH2 $	<Enter>	Enter the amount from line 11, Child 2 Column.
(32)	Child 3 Total Adoption Credit Amount	11CH3 $	<Enter>	Enter the amount from line 11, Child 3 Column.
(33)	Total Employer Benefits	L17 $	<Enter>	Enter the amount from line 17.
(34)	Child 1 Employer Excluded Benefits	23CH1 $	<Enter>	Enter the amount from line 23, Child 1 Column.
(35)	Child 2 Employer Excluded Benefits	23CH2 $	<Enter>	Enter the amount from line 23, Child 2 Column.
(36)	Child 3 Employer Excluded Benefits	23CH3 $	<Enter>	Enter the amount from line 23, Child 3 Column.
(37)	Employer Taxable Benefits	L25 $	<Enter>	Enter the amount from line 25.

Exhibit 3.24.3-112
Section 39 - Form 1040NR — Form 8853

SECTION 39
Source Document or Record: Form 1040NR — Form 8853
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen, otherwise enter "39" always.
(2)	MSA SSN	SSN	<Enter>	Enter the SSN from the top right of page 1. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(3)	Employer Contributions	LN1 $	<Enter>	Enter the amount from line 1.
(4)	MSA Contributions	LN2 $	<Enter>	Enter the amount from line 2.
(5)	Limitation Amount	LN3 $	<Enter>	Enter the amount from line 3.
(6)	Compensation/High Deductible	LN4 $	<Enter>	Enter the amount from line 4.

Exhibit 3.24.3-113
Sections 40, 41, and 42 - Form 1040NR — Form 8814

SECTIONS 40, 41, AND 42
Source Document or Record: Form 1040NR — Form 8814
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter as follows: (a) "40" for 1st Form 8814. (b) "41" for 2nd Form 8814. (c) "42" for 3rd Form 8814.
(2)	Child's Name Control	CNC	<Enter>	Enter the Name Control as shown or edited from the " Child's Name" , line A. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt in Section 01 and advance the cursor.
(3)	Child's SSN	CSSN	<Enter>	Enter the SSN from "Child's Social Security Number " box, line B.
(4)	Taxable Interest	L1A $	<Enter>	Enter the amount from line 1a.
(5)	Tax Exempt Interest	L1B $	<Enter>	Enter the amount from line 1b.
(6)	Ordinary Dividends	L2A $	<Enter>	Enter the amount from line 2a.
(7)	Capital Gains Distributions	LN3 $	<Enter>	Enter the amount from line 3.
(8)	8814 Tax	L15 $	<Enter>	Enter the amount from line 15.

Exhibit 3.24.3-114
Section 44 - Form 1040NR — Schedule H

SECTION 44
Source Document or Record: Form 1040NR — Schedule H
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "44" always.
(2)	Name Control	NC	<Enter>	Enter the Name Control as shown or edited from the Name of Employer box. (a) If two Name Controls are present, enter the first one.
(3)	SSN	SSN	<Enter>	Enter the SSN from the Social Security Number box. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(4)	EIN	EIN	<Enter>	Enter the EIN from the Employer identification number box. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(5)	Total Social Security Wages	LN1 $	<Enter>	Enter the amount from line 1.
(6)	Total Medicare Wages	LN3 $	<Enter>	Enter the amount from line 3.
(7)	Income Tax Withheld	LN5 $	<Enter>	Enter the amount from line 5.
(8)	Total SS/Medicare/WH Taxes	LN6 $	<Enter>	Enter the amount from line 6.
(9)	FUTA Indicator	PG2MAR	<Enter>	Enter the edited digit from below the Yes/No boxes at the top of page 2.
(10)	State Code–1	11/15A1	<Enter>	Enter the first State Code as shown or edited, or the State Code for the state present from line 11 area or the first state present from line 15, Column (a). (a) If the State Code is " circled" or "Xed" , do not enter the State Code, but do enter the remaining fields from that section. (b) If there are entries in both Sections A and B, enter Section B only. (c) If the State Code was entered from Section A, then the data for Elements (12) through (14) should also be entered from Section A. (d) If the State Code was entered from Section B, then the data for Elements (11) through (14) should be entered from Section B.
(11)	State Code—2	15A#2	<Enter>	Enter the second State Code as shown or edited or the State Code for the state present from line 15, Column (a). (a) If the State Code is "circled" or "Xed" , do not enter the State Code, but do enter the remaining fields from that section.
(12)	Contributions Paid	12$/16H$	<Enter>	Enter the amount from line 12 or line 16, Column (h). (a) If there are entries in both Sections A and B, enter the amount from line 16, Column (h).
(13)	FUTA Wages	13$/18$	<Enter>	Enter the amount from line 13 or line 18. (a) If there are entries in both Sections A and B, enter the amount from line 18.
(14)	FUTA Tax	14$/22$	<Enter>	Enter the amount from line 14 or line 22. (a) If there are entries in both Sections A and B, enter the amount from line 22.
(15)	Tentative Credit	L17 $	<Enter>	Enter the amount from line 17.
(16)	Total Credit Reduction	L21 $	<Enter>	Enter the amount from line 21.
(17)	Multiple ID Code	BOT RT	<Enter>	Enter the edited digit from the bottom right margin.

Exhibit 3.24.3-115
Section 47 - Form 1040NR — Form 8812

SECTION 47
Source Document or Record: Form 1040NR — Form 8812
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "47" always. Note: Enter the section, if present, even if there are no lines to transcribe. Enter a zero in the MUST ENTER field.
(2)	Nontaxable Combat Pay	L4B $	<Enter>	Enter the amount from line 4b.
(3)	Total SS and Medicare Taxes	LN7 $	<Enter> ★★★★★★	Enter the amount from line 7.

Exhibit 3.24.3-116
Section 48 - Form 1040NR — Form 8606

SECTION 48
Source Document or Record: Form 1040NR — Form 8606
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; unless edited, enter "48" always.
(2)	Spouse Indicator	TOPLF	<Enter>	Enter the edited "1" or "2" to the left of the form title area.
(3)	Taxable Amount	L15 $	<Enter>	Enter the amount from line 15.
(4)	Net Amount Converted to Roth IRAs	L16 $	<Enter>	Enter the amount from line 16.
(5)	IRA Basis Before Conversion	L17 $	<Enter>	Enter the amount from line 17.
(6)	Taxable Amount of Conversion	L18 $	<Enter>	Enter the amount from line 18.
(7)	Basis in Roth IRA Contributions	L22 $	<Enter>	Enter the amount from line 22.
(8)	Traditional Conversion Basis Amount	L26 $	<Enter>	Enter the amount from line 26.
(9)	Traditional Conversion/Rollover Amount	L33 $	<Enter>	Enter the amount from line 33.
(10)	Taxable Roth IRA Distribution Amount	L36 $	<Enter>	Enter the amount from line 36.
(11)	Total Rollover Subject to Tax	L40 $	<Enter>	Enter the amount from line 40.
(12)	Designated Roth Account Income	L41 $	<Enter>	Enter the amount from line 41.
(13)	Taxable Roth Rollover	L44 $	<Enter>	Enter the amount from line 44.
(14)	Taxable Designated Roth Distribution	L46 $	<Enter>	Enter the amount from line 46.

Exhibit 3.24.3-117
Section 51 - Form 1040NR — Form 4952

SECTION 51
Source Document or Record: Form 1040NR — Form 4952
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "51" always.
(2)	Smaller of 4d or Net Capital Gain	L4E $	<Enter>	Enter the amount from line 4e.
(3)	Include in Investment Income	L4G $	<Enter>	Enter the amount from line 4g.

Exhibit 3.24.3-118
Section 52 - Form 1040NR — Form 8889

SECTION 52
Source Document or Record: Form 1040NR — Form 8889 Sequence Number: 53
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "52" always.
(2)	High Deductible Self Only/Family Checkbox	L1CKBX	<Enter>	(a) Enter a "1" if the Self Only checkbox is marked on line 1. (b) Enter a "2" if the Family box or both boxes are marked.
(3)	HSA Contributions	LN2 $	<Enter>	Enter the amount from line 2.
(4)	Deductible Amount	LN3 $	<Enter>	Enter the amount from line 3.
(5)	Total Archer MSA Contribution	LN4 $	<Enter>	Enter the amount from line 4.
(6)	Limited HSA Contributions	LN5 $	<Enter>	Enter the amount from line 5.
(7)	1/2 HSA Deductible	LN6 $	<Enter>	Enter the amount from line 6.
(8)	Additional Contributions	LN7 $	<Enter>	Enter the amount from line 7.
(9)	Total HSA High Deductible Coverage	LN8 $	<Enter>	Enter the amount from line 8.
(10)	Employer HSA Contrubutions	LN9 $	<Enter>	Enter the amount from line 9.
(11)	Qualified HSA Funding Distributions	L10 $	<Enter>	Enter the amount from line 10.
(12)	Total Qualified Distributions	L11 $	<Enter>	Enter the amount from line 11.
(13)	Total Additional HSA Contributions	L12 $	<Enter>	Enter the amount from line 12.
(14)	Total HSA Deductions	L13 $	<Enter>	Enter the amount from line 13.
(15)	Total HSA Distribution	14A $	<Enter>	Enter the amount from line 14a.
(16)	Rolled Over Amount	14B $	<Enter>	Enter the amount from line 14b.
(17)	Allowable HSA Distributions	14C $	<Enter>	Enter the amount from line 14c.
(18)	Unreimbursed Qualified Medical Expenses	L15 $	<Enter>	Enter the amount from line 15.
(19)	Taxable HSA Distributions	L16 $	<Enter>	Enter the amount from line 16.
(20)	Exceptions to Additional 10% Checkbox	17ACKBX	<Enter>	Enter a "1" if the box is marked on line 17a.
(21)	Total Additional 10% Tax	17B $	<Enter>	Enter the amount from line 17b.
(22)	Qualified HSA Distributions	L18 $	<Enter>	Enter the amount from line 18.
(23)	Last Month Rule	L19 $	<Enter>	Enter the amount from line 19.
(24)	Qualified HSA Funding	L20 $	<Enter>	Enter the amount from line 20.
(25)	Total Income HDHP Coverage	L21 $	<Enter>	Enter the amount from line 21.
(26)	Additional tax HDHP Coverage	L22 $	<Enter>	Enter the amount from line 22.

Exhibit 3.24.3-119
Section 54 - Form 1040NR — Form 8880

SECTION 54
Source Document or Record: Form 1040NR — Form 8880
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen, otherwise enter "54" always.
(2)	Contributions for Primary Taxpayer	L6A $	<Enter>	Enter the amount from line 6, Column (a).
(3)	Contributions for Secondary Taxpayer	L6B $	<Enter>	Enter the amount from line 6, Column (b).

Exhibit 3.24.3-120
Section 55 - Form 1040NR — Form 8914

SECTION 55
Source Document or Record: Form 1040NR — Form 8914
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen, otherwise enter "55" always.
(2)	Name Control 1	NC-1	<Enter>	Enter the first Name Control from Column 1(a), Part I.
(3)	SSN - 1	SSN-1	<Enter>	Enter the SSN relating to the first Name Control.
(4)	Name Control - 2	NC-2	<Enter>	Enter the second Name Control from Column 1(a), Part I.
(5)	SSN - 2	SSN-2	<Enter>	Enter the SSN relating to the second Name Control.
(6)	Name Control - 3	NC-3	<Enter>	Enter the third Name Control from Column 1(a), Part I.
(7)	SSN - 3	SSN-3	<Enter>	Enter the SSN relating to the third Name Control.
(8)	Name Control - 4	NC-4	<Enter>	Enter the fourth Name Control from Column 1(a), Part I.
(9)	SSN - 4	SSN-4	<Enter>	Enter the SSN relating to the fourth Name Control.

Exhibit 3.24.3-121
Section 56 - Form 1040NR — Form 8888

SECTION 56
Source Document or Record: Form 1040NR — Form 8888
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
Note: ALL MONEY AMOUNTS SHOULD BE ENTERED AS DOLLARS AND CENTS.
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "56" always. See IRM 3.24.3.1.4.14 for specific examples.
(2)	Account 1 Depositor Amount - 1a	1A	<Enter>	Enter the amount from line 1a, Part I.
(3)	Routing and Transit Number (RTN) - 1b	1B	<Enter>	Enter up to 9 digits of the RTN from line 1b. (a) Ignore excess digits, alphas, blanks or special characters shown. (b) Press <Enter> if: • the RTN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. • one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(4)	Depositor Account Number - 1d	1D	<Enter>	Enter the alpha/numeric Account Number from line 1d. (a) Only alphas, numerics and hyphens (-) are valid. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or other special characters shown. (d) Enter a single period and press <Enter> if: • the DAN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more characters have been altered, white-out, or marked through in either the RTN or DAN. • one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN. (e) If more than 17 characters, enter a pound sign (#) in the last position.
(5)	DAN for Verification - 1d	1D	<Enter>	This is a MUST ENTER field if the previous field (Element 4) was entered. Enter the DAN again for verification. (a) If entry does not match Element (4), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field. (b) "DAN MIS-MATCH" error message will be displayed until both DAN fields agree.
(6)	Type Depositor Account (TDA) - 1c	1C	<Enter>	Enter the "S" or "C" that represents the box marked for Savings or Checking from line 1c. Exception: If entering a "blank" section for this line, press <Enter>. See IRM 3.24.3.1.4.14. (a) If both boxes are marked, press <Enter>. (b) If neither box is marked, press <Enter>. Note: When <Enter> is pressed, the system generates a "C" .
(7)	Account 2 Depositor Amount - 2a	2A	<Enter>	Enter the amount from line 2a, Part I.
(8)	Routing and Transit Number (RTN) - 2b	2B	<Enter>	Enter up to 9 digits of the RTN from line 2b. (a) Ignore excess digits, alphas, blanks or special characters shown. (b) Press <Enter> if: • the RTN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. • one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(9)	Depositor Account Number - 2d	2D	<Enter>	Enter the alpha/numeric Account Number from line 2d. (a) Only alphas, numerics and hyphens (-) are valid. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or other special characters shown. (d) Enter a single period and press <Enter> if: • the DAN is not present. • an illegible character is present in either the RTN or DAN. • one or more characters have been altered, white-out, or marked through in either the RTN or DAN. • one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN. (e) If more than 17 characters, enter a pound sign (#) in the last position.
(10)	DAN for Verification - 2d	2D	<Enter>	This is a MUST ENTER field if the previous field (Element 9) was entered. Enter the DAN again for verification. (a) If entry does not match Element (9), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field. (b) "DAN MIS-MATCH" error message will be displayed until both DAN fields agree.
(11)	Type Depositor Account (TDA) - 2c	2C	<Enter>	Enter the "S" or "C" that represents the box marked for Savings or Checking from line 2c. Exception: If entering a "blank" section for this line, press <Enter>. See IRM 3.24.3.1.4.14. (a) If both boxes are marked, press <Enter>. (b) If neither box is marked, press <Enter>. Note: When <Enter> is pressed, the system generates a "C" .
(12)	Account 3 Depositor Amount - 3a	3A	<Enter>	Enter the amount from line 3a, Part I.
(13)	Routing and Transit Number (RTN) - 3b	3B	<Enter>	Enter up to 9 digits of the RTN from line 3b. (a) Ignore excess digits, alphas, blanks or special characters shown. (b) Press <Enter> if: • the RTN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. • one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(14)	Depositor Account Number - 3d	3D	<Enter>	Enter the alpha/numeric Account Number from line 3d. (a) Only alphas, numerics and hyphens (-) are valid. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or other special characters shown. (d) Enter a single period and press <Enter> if: • the DAN is not present and there is other data to be entered for this line. • an illegible character is present in either the RTN or DAN. • one or more characters have been altered, white-out, or marked through in either the RTN or DAN. • one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN. (e) If more than 17 characters, enter a pound sign (#) in the last position.
(15)	DAN for Verification - 3d	3D	<Enter>	This is a MUST ENTER field if the previous field (Element 14) was entered. Enter the DAN again for verification. (a) If entry does not match Element (14), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field. (b) "DAN MIS-MATCH" error message will be displayed until both "DAN" fields agree.
(16)	Type Depositor Account (TDA) - 3c	3C	<Enter>	Enter the "S" or "C" that represents the box marked for Savings or Checking from line 3c. Exception: If entering a "blank" section for this line, press <Enter>. See IRM 3.24.3.1.4.14. (a) If both boxes are marked, press <Enter>. (b) If neither box is marked, press <Enter>. Note: When <Enter> is pressed, the system generates a "C" .
(17)	Bond Purchase 1 Amount	L4	<Enter> ★★★★★★	Enter the amount from line 4, Part II.
(18)	Bond Purchase 2 Amount	5A	<Enter>	Enter the amount from line 5a, Part II.
(19)	Bond Owner 2	5B	<Enter>	Enter the full name as shown on line 5b, Part II. (a) A-Z , and blanks are valid. (b) Ignore special characters. (c) When the name is illegible, enter a period (.) for an illegible character and continue entering the rest of the line. NOTE: Do not enter two consecutive periods. (d) Enter up to 33 characters.
(20)	Co-Owner or Beneficiary 2	5C	<Enter>	Enter the full name as shown on line 5c, Part II. (a) A-Z , and blanks are valid. (b) Ignore special characters. (c) When the name is illegible, enter a period (.) for an illegible character and continue entering the rest of the line. NOTE: Do not enter two consecutive periods. (d) Enter up to 33 characters.
(21)	Beneficiary 2 Indicator	5CCKBX	<Enter>	Enter a "1" if the box is marked on line 5c, Part II.
(22)	Bond Purchase 3 Amount	6A	<Enter>	Enter the amount from line 6a, Part II
(23)	Bond Owner 3	6B	<Enter>	Enter the full name as shown on line 6b, Part II. (a) A-Z , and blanks are valid. (b) Ignore special characters. (c) When the name is illegible, enter a period (.) for an illegible character and continue entering the rest of the line. NOTE: Do not enter two consecutive periods. (d) Enter up to 33 characters.
(24)	Co-Owner or Beneficiary 3	6C	<Enter>	Enter the full name as shown on line 6c, Part II. (a) A-Z , and blanks are valid. (b) Ignore special characters. (c) When the name is illegible, enter a period (.) for an illegible character and continue entering the rest of the line. NOTE: Do not enter two consecutive periods. (d) Enter up to 33 characters.
(25)	Beneficiary 3 Indicator	6CCKBX	<Enter>	Enter a "1" if the box is marked on line 6c, Part II.
(26)	Paper Check	L7	<Enter>	Enter the amount from line 7, Part III.

Exhibit 3.24.3-122
Section 58 - Form 1040NR — Form 5405

SECTION 58
Source Document or Record: Form 1040NR-Form 5405 Attachment Sequence Number: 58
ALL MONEY AMOUNTS SHOULD BE ENTERED AS DOLLARS AND CENTS.
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "58" always.
(2)	SSN	SSN	<Enter>	Enter the SSN from the social security number box on page 1 or page 2. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(3)	Address of Qualifying Home	LNA	<Enter>	Enter up to 35 characters from Part I, line A. The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, or (. Note: "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(4)	Date Acquired	LNB	<Enter>	Enter the date from Part I, line B, in MMDDYY format.
(5)	Limited 10% of Purchase Price	LN4	<Enter>	Enter the amount from Part II, line 4.
(6)	Main Home Change Date	L11	<Enter>	Enter the date from Part III, line 11, in MMDDYY format. Exception: If the taxpayer has no entries in Part III, do not enter the date.
(7)	Disposition Code	13CKBX	<Enter>	Enter from Part III, line 13 as follows: (a) Enter the edited alpha code to the left of line 13, if present. (b) If no edited code is present, enter the letter of the first box marked.
(8)	Credit Claimed in Prior Years	L14	<Enter>	Enter the amount from Part IV, line 14.
(9)	Repayment of Home Purchased in 2008	L15	<Enter>	Enter the amount from Part IV, line 15.
(10)	Gain on Sale of Main Home	L17	<Enter>	Enter the amount from Part IV, line 17.
(11)	Repayment Amount	L18	<Enter>	Enter the amount from Part IV, line 18.

Exhibit 3.24.3-123
Section 61 - Form 1040NR — Form 8919

SECTION 61
Source Document or Record: Form 1040NR-Form 8919 Attachment Sequence Number: 72
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "61" always.
(2)	SSN	SSN	<Enter>	Enter the SSN shown at the top of the form. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(3)	Firm 1 Name	1(A)	<Enter>	Enter up to 18 characters as shown on line 1, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, and (. Note: "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(4)	Firm 1 EIN	1(B)	<Enter>	Enter the EIN from line 1, Column (b) (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(5)	Firm 1 Reason Code	1(C)	<Enter>	Enter the first Reason Code from line 1, Column (c).
(6)	Firm 1 Determination or Correspondence Date	1(D)	<Enter>	Enter the date from line 1, Column (d) in MMDDYY format.
(7)	Firm 1 1099–MISC Received Indicator	1(E)	<Enter>	Enter a "1" if the box is marked on line 1, Column (e).
(8)	Firm 1 Total Wages Received with no Social Security or Medicare Tax	1(F) $	<Enter>	Enter the amount from line 1, Column (f).
(9)	Firm 2 Name	2(A)	<Enter>	Enter up to 18 characters as shown on line 2, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, and (. Note: "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(10)	Firm 2 EIN	2(B)	<Enter>	Enter the EIN from line 2, Column (b). (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(11)	Firm 2 Reason Code	2(C)	<Enter>	Enter the first Reason Code from line 2, Column (c).
(12)	Firm 3 Determination or Correspondence Date	2(D)	<Enter>	Enter the date from line 2, Column (d) in MMDDYY format.
(13)	Firm 2 1099–MISC Received Indicator	2(E)	<Enter>	Enter a "1" if the box is marked on line 2, Column (e).
(14)	Firm 2 Total Wages Received with no Social Security or Medicare Tax	2(F) $	<Enter>	Enter the amount from line 2, Column (f).
(15)	Firm 3 Name	3(A)	<Enter>	Enter up to 18 characters as shown on line 3, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, and (. Note: "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(16)	Firm 3 EIN	3(B)	<Enter>	Enter the EIN from line 3, Column (b). (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(17)	Firm 3 Reason Code	3(C)	<Enter>	Enter the first Reason Code from line 3, Column (c).
(18)	Firm 3 Determination or Correspondence Date	3(D)	<Enter>	Enter the date from line 3, Column (d) in MMDDYY format.
(19)	Firm 3 1099–MISC Received Indicator	3(E)	<Enter>	Enter a "1" if the box is marked on line 3, Column (e).
(20)	Firm 3 Total Wages Received with no Social Security or Medicare Tax	3(F) $	<Enter>	Enter the amount from line 3, Column (f).
(21)	Total Wages	L6 $	<Enter> ★★★★★★	Enter the amount from line 6.
(22)	Total Social Security Wages & Tips	L8 $	<Enter>	Enter the amount from line 8.
(23)	Total Uncollected Social Security & Medicare Tax on Wages	13 $	<Enter>	Enter the amount from line 13.

Exhibit 3.24.3-124
Section 64 - Form 1040NR — Form 5884-B

SECTION 64
Source Document or Record: Form 1040NR–Form 5884-B Attachment Sequence Number: 65
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "64" always.
(2)	New Hire Retention Credit	L10 $	<Enter>	Enter the amount from line 10.
(3)	Number of Retained Workers	L11	<Enter>	Enter the amount from line 11. *Note:* If the taxpayer enters a number with a decimal point, disregard numbers after the decimal point and enter the whole number only.

Exhibit 3.24.3-125
Section 65 - Form 1040NR — From 8941

SECTION 65
Source Document or Record: Form 1040NR–Form 8941 Attachment Sequence Number: 63
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "65" always.
(2)	Identifying Number	ID#	<Enter>	Enter the TIN from the Identifying Number box. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(3)	Number of Employees	LN1	<Enter>	Enter the amount from line 1. *Note:* If the taxpayer enters a number with a decimal point, disregard numbers after the decimal point and enter the whole number only.
(4)	Number of Full Time Employees	LN2	<Enter>	Enter the amount from line 2. *Note:* If the taxpayer enters a number with a decimal point, disregard numbers after the decimal point and enter the whole number only.
(5)	Average Annual Wages	LN3 $	<Enter>	Enter the amount from line 3.
(6)	Premiums Paid	LN4 $	<Enter>	Enter the amount from line 4.
(7)	Premiums you would have Paid	LN5 $	<Enter>	Enter the amount from line 5.
(8)	State Premium Subsidies Paid	L10 $	<Enter>	Enter the amount from line 10.
(9)	If Line 12 is Zero	L13	<Enter>	Enter the amount from line 13. *Note:* If the taxpayer enters a number with a decimal point, disregard numbers after the decimal point and enter the whole number only.
(10)	Number of Full Time Equivalent Employees	L14	<Enter>	Enter the amount from line 14. *Note:* If the taxpayer enters a number with a decimal point, disregard numbers after the decimal point and enter the whole number only.
(11)	Small Employer Health Insurance	L15 $	<Enter>	Enter the amount from line 15.
(12)	Add Lines 12 through 15	L16 $	<Enter>	Enter the amount from line 16.

Exhibit 3.24.3-126
Section 67 - Form 1040NR — Form 8834

SECTION 67
Source Document or Record: Form 1040NR–Form 8834 Attachment Sequence Number: 111
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "67" always.
(2)	Year of Vehicle 1	L1(A)	<Enter>	Enter the year from line 1, Column (a) in CCYY format.
(3)	Year of Vehicle 2	L1(B)	<Enter>	Enter the year from line 1, Column (b) in CCYY format.
(4)	Vehicle 1 Identification Number	L2(A)	<Enter>	Enter up to 17 characters as shown from line 2, Column (a). (a) Enter a space for illegible characters. Do not enter two consecutive spaces.
(5)	Vehicle 2 Identification Number	L2(B)	<Enter>	Enter up to 17 characters as shown from line 2, Column (b). (a) Enter a space for illegible characters. Do not enter two consecutive spaces.

Exhibit 3.24.3-127
Section 68 - Form 1040NR — Form 8910

SECTION 68
Source Document or Record: Form 1040NR–Form 8910 Attachment Sequence Number: 152
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "68" always.
(2)	Year of Vehicle 1	L1(A)	<Enter>	Enter the year from line 1, Column (a) in CCYY format.
(3)	Year of Vehicle 2	L1(B)	<Enter>	Enter the year from line 1, Column (b) in CCYY format.
(4)	Vehicle 1 Identification Number	L2(A)	<Enter>	Enter up to 17 characters as shown from line 2, Column (a). (a) Enter a space for illegible characters. Do not enter two consecutive spaces.
(5)	Vehicle 2 Identification Number	L2(B)	<Enter>	Enter up to 17 characters as shown from line 2, Column (b). (a) Enter a space for illegible characters. Do not enter two consecutive spaces.

Exhibit 3.24.3-128
Section 69 - Form 1040NR — Form 8936

SECTION 69
Source Document or Record: Form 1040NR–Form 8936 Attachment Sequence Number: 125
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "69" always.
(2)	Year of Vehicle 1	L1(A)	<Enter>	Enter the year from line 1, Column (a) in CCYY format.
(3)	Year of Vehicle 2	L1(B)	<Enter>	Enter the year from line 1, Column (b) in CCYY format.
(4)	Vehicle 1 Identification Number	L2(A)	<Enter>	Enter up to 17 characters as shown from line 2, Column (a). (a) Enter a space for illegible characters. Do not enter two consecutive spaces.
(5)	Vehicle 2 Identification Number	L2(B)	<Enter>	Enter up to 17 characters as shown from line 2, Column (b). (a) Enter a space for illegible characters. Do not enter two consecutive spaces.

Exhibit 3.24.3-129
Section 01 – Form 1040NR-EZ — Page 1

Form 1040NR-EZ Instructions

SECTION 01
Source Document or Record: Form 1040NR-EZ, Page 1
Presence of the following characters in the Element No. Column indicates the prompt will appear for that Type of Entity. S -Short I - Intermediate P - Partial L - Long
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1) S, I, P, L	Section Number	SECT:	(auto)	Section "01" will always be generated. No entry is required.
(2) S, I, P, L	Serial Number	SER#	<Enter>	Enter the last two digits before the hyphen of the DLN from the upper portion of the form. Example: XXxxxXXXxxxXX - X
(3) S, I, P, L	Type of Entity	TYPE OF ENTITY	<Enter>	Enter Type of Entity "S" , , "L" , or <Enter> for E-EIF.
(4) S, I	Check Digit	CD	<Enter>	Enter the Check Digit if present. (a) If no data is present, press <Enter>. (b) See IRM 3.24.3.1.4.9.1 for procedures.
(5) S, I	Name Control	NC	<Enter>	If the Check Digit is not present, enter the Name Control for the Primary Taxpayer. (a) If the primary last name is missing or any of the first four characters of the last name are illegible, enter as Long Entity. (b) See IRM 3.24.3.1.4.9.2 and IRM 3.24.37.6.13, ISRP System, General Instructions, for procedures.
(6) S, I, P, L	Primary SSN	SSN	<Enter>	Enter the SSN as shown in the "Identifying number" box. (a) If missing, illegible, incomplete, more than 9 digits, multiple SSNs on the same line/box, or is a TIN that begins with a red edited "9" , enter as Long Entity. (b) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures. (c) For the error message INVALID CHECK DIGIT, see IRM 3.24.3.1.4.9.1.
(7) S, I, P, L	Name	NAME1	<Enter>	Enter the full name as shown or edited on the return. (a) If multiple names are present, enter the first full name. (a) See IRM 3.24.3.1.4.10, IRM 3.24.3.1.5.6.1, and 3.24.37.6.14, ISRP System, General Instructions, for procedures.
(8) S, I, P, L	Additional Information Line	AIL	<Enter>	Enter as follows: (a) For an address within the 50 states, Washington DC, APO/DPO/FPO, and US Possessions, see IRM 3.24.37.6.15 through 3.24.37.6.17, ISRP System, General Instructions. (b) For an address outside the 50 states, excluding US Possessions, see IRM 3.24.37.6.18, ISRP System, General Instructions.
(9) I, L	Street Address	ADD	<Enter>	Enter as follows: (a) For an address within the 50 states, Washington DC, APO/DPO/FPO, and US Possessions, see IRM 3.24.37.6.15 through 3.24.37.6.17, ISRP System, General Instructions. (b) For an address outside the 50 states, excluding US Possessions, see IRM 3.24.37.6.18, ISRP System, General Instructions.
(10) I, L	City/State	C/S	<Enter>	Enter as follows: (a) For an address within the 50 states, Washington DC, APO/DPO/FPO, and US Possessions, see IRM 3.24.37.6.15 through 3.24.37.6.17, ISRP System, General Instructions. (b) For an address outside the 50 states, excluding US Possessions, see IRM 3.24.37.6.18, ISRP System, General Instructions.
(11) I, L	ZIP Code	ZIP	<Enter>	If the ZIP Code is not present on the screen, enter as follows: (a) For an address within the 50 states, Washington DC, APO/DPO/FPO, and US Possessions, see IRM 3.24.37.6.15 through 3.24.37.6.17, ISRP System, General Instructions. (b) For an address outside the 50 states, excluding US Possessions, see IRM 3.24.37.6.18, ISRP System, General Instructions.
(12) S, I, P, L	Tax Period	TAXPR	<Enter>	Scan the area of the tax year from the upper right or upper center portion of the form for an indication the Tax Period may be for other than the programmed calendar Tax Year, i.e., a Prior Year. (a) The programmed calendar year is 2011 or 1112. (b) Enter the 4 digits shown, underlined, or edited in YYMM format. (c) If only two digits are underlined, enter those two digits followed by "12" . (d) See IRM 3.24.37.6.7, ISRP System, General Instructions, for procedures. (e) This is a MUST ENTER field for prior year returns. • If the document is a current year return, enter the current programmed calendar year (1112). • If the document does not reflect a Tax Period, fill the field with periods. Exception: This is a MUST ENTER FIELD if the Program Number is 46142.
(13) S, I, P, L	Foreign Country Code	COUNCD	<Enter>	Enter the edited characters from the right margin, below the Individual and Estate or Trust boxes. (a) Enter a period for each illegible character.
(14) S, I, P, L	Special Processing Codes	SPC	<Enter>	Enter the edited character(s) shown in the upper right margin of the 1040NR-EZ. (a) Enter a pound sign (#) for each illegible character.
(15) S, I, P, L	Filing Status Code	FSC	<Enter> ★★★★★★	Enter as follows: (a) The number edited to the left of the "Filing Status" boxes. (b) Enter a "1" if box 1 is marked or a "3" if box 2 is marked. (c) If no boxes are marked or multiple boxes are marked, enter a "1" .
(16) S, I, P, L	Computer Condition Code	CCC	<Enter>	Enter the edited characters shown in the upper portion of the "Filing Status" area. (a) Valid characters are alpha A-H and J-Z and numeric 1-9. Note: If an "O" Code is present for this element, enter an alpha "O" . (b) Enter a pound sign (#) for each illegible character. (c) If a "G" Code is present for this element, see "G" Code instructions in the Received Date element. Do not press <F6>.
(17) S, I, P, L	Received Date	DATE	<Enter> ★★★★★★	Enter the 6 digits for the Received Date in MMDDYY format. The Received Date is shown on the return as: (a) Stamped on the face of the return. (b) Edited in the center, below line 6. Note: Do not enter any edited dates from the margin or entity area of the return. (c) If a "G" Code is present in the " CCC" and the return is a non-remittance , end the document after this element. (d) If a "G" Code is present in the "CCC" and the return is a remittance, press <Enter> after this element. The system will automatically take you to Sec. 05 for entry of the Remittance Amount. (e) See IRM 3.24.37.6.7, ISRP System, General Instructions, for procedures. Exception: This is a MUST ENTER FIELD if the Program Number is 46142 and for all other programs if the Julian Date in the Block Header DLN is 155 or greater.
(18) S, I, P, L	Return Processing Code	RPC	<Enter> ★★★★★★	Enter the edited characters shown in the right margin of line 22. (a) Valid characters are alpha A-Z and numeric 1-9. (b) Enter a pound sign (#) for each illegible character. (c) If no data is present, press <F7> to override.
(19) S, I, P, L	ERS Action Code	ACT C	<Enter>	Enter the 3 edited digits shown in the bottom center margin. (a) If Action Code is in the "600" series and the return is a non-remittance, end the document after this element. (b) If Action Code is in the "600" series and the return is a remittance, press <Enter> after this element. The system will automatically take you to Section 05 for entry of the Remittance. (c) If illegible or less than three digits, press <Enter>. (d) If multiple Action Codes apply, enter the highest number.
(20) S, I, P, L	Audit Codes	AUD C	<Enter>	Enter the edited characters shown in the bottom right margin. (a) Enter a pound sign (#) for each illegible character.

Exhibit 3.24.3-130
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ "≡ ≡ ≡ " ≡
≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡	≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡	≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡	≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Exhibit 3.24.3-131
Section 03 - Form 1040NR-EZ, Page 1

SECTION 03
Source Document or Record: Form 1040NR-EZ, Page 1
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "03" always.
(2)	Wages	LN3 $	<Enter>	Enter the amount from line 3.
(3)	Taxable Refunds	LN4 $	<Enter>	Enter the amount from line 4.
(4)	Scholarships/Fellowships	LN5 $	<Enter>	Enter the amount from line 5.
(5)	Treaty Exempt Income	LN6 $	<Enter>	Enter the amount from line 6.
(6)	Total Income	LN7 $	<Enter> MINUS (−) ★★★★★★	Enter the amount from line 7. (a) If the Zero Balance Error Message appears, sight verify raised boxes. (b) See IRM 3.24.3.1.5.1 for correction procedures.
(7)	Scholarships Excluded	LN8 $	<Enter>	Enter the amount from line 8.
(8)	Student Loan Interest Deduction	LN9 $	<Enter>	Enter the amount from line 9.
(9)	Adjusted Gross Income	L10 $	<Enter> MINUS (−) ★★★★★★	Enter the amount from line 10. (a) If the Zero Balance Error Message appears, sight verify raised boxes. (b) See IRM 3.24.3.1.5.1 for correction procedures.

Exhibit 3.24.3-132
Section 04 - Form 1040NR-EZ, Page 1

SECTION 04
Source Document or Record: Form 1040NR-EZ, Page 1
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "04" always.
(2)	Taxable Income Amount	L14 $	<Enter>	Enter the amount from line 14. If the taxpayer has entered a minus and the amount has not been "Xed" , press <Enter> only. Note: If the only entry for Section 04 is a negative amount on line 14, omit the section.
(3)	Tax	L15 $	<Enter>	Enter the amount from line 15.
(4)	Unreported Social Security & Medicare Tax (4137/8919)	L16 $	<Enter>	Enter the amount from line 16.
(5)	Total Tax	L17	<Enter> ★★★★★★	Enter the amount from line 17. ENTER DOLLARS AND CENTS. (a) If the Zero Balance Error Message appears, sight verify raised boxes. (b) See IRM 3.24.3.1.5.1 for correction procedures.

Exhibit 3.24.3-133
Section 05 - Form 1040NR-EZ, Page 1

SECTION 05
Source Document or Record :Form 1040NR-EZ, Page 1
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "05" always.
(2)	Withholding Tax - W-2, 1099	18A	<Enter> ★★★★★★	Enter the amount from line 18a.
(3)	Withholding Tax - 1042-S	18B	<Enter>	Enter the amount from line 18b.
(4)	Estimated Tax Credits	L19	<Enter>	Enter the amount from line 19.
(5)	Credit for Amount Paid Form 1040–C	L20	<Enter>	Enter the amount from line 20.
(6)	Total Payments	L21	<Enter> ★★★★★★	Enter the amount from line 21. (a) If the Zero Balance Error Message appears, sight verify raised boxes. (b) See IRM 3.24.3.1.5.1 for correction procedures.
(7)	Refund Amount	23A	<Enter> MINUS (−)	Enter the amount from line 23a. (a) If lines 23a, 24, and 25 have no entries, but there is an amount on line 22, enter line 22 amount for this field. (b) If no data is present, press <Enter>. Caution: If the refund is $1 million or more, enter Action Code 341.
(8)	ES Credit Elect	L24	<Enter> ★★★★★★	Enter the amount from line 24.
(9)	Amount You Owe	L25	<Enter> ★★★★★★	Enter the amount from line 25. Exception: If the amount is the same as Element (18), Remittance, enter a "0" (zero) only and press <Enter>.
(10)	Pre-Determined ES Penalty	L26	<Enter> ★★★★★★	Enter the amount from line 26.
(11)	Third Party Designee Checkbox	3Y/N	<Enter>	If only the Yes box is marked in the Third Party Designee area, enter a "1" and enter the Third Party Information. (a) In all other cases, press <Enter> and do not enter any of the Third Party information. NOTE : Taxpayer editing to the Third Party Information Yes/No boxes will not be honored unless the taxpayer has initialed the change. (b) Do not enter the checkbox for tax years 2000 and prior.
(12)	Third Party Designee Name	3NAME	<Enter>	Enter as shown in the Third Party Designee area. (a) A-Z, 0–9, and blanks are valid. (b) Space for illegible or special characters. Exception: Do not space for apostrophes. (c) Do not enter the words "Preparer" , "Prep." , "Self-Prepared" or any phrases or variations of "Preparer" . (d) Follow name line rules in IRM 3.24.37.6.14, ISRP System, General Instructions, that have not been addressed in (a) through (c).
(13)	Third Party Designee ID#	3ID#	<Enter>	Enter the Personal Identification Number in the Third Party Designee area. (a) A-Z, 0–9, and blanks are valid. (b) Ignore special characters. (c) Space for illegible characters. (d) Enter up to 9 characters. (e) Do not enter"Applied For" ,"Pending" , or any phrases or variations of applied for.
(14)	Preparer's Code	CODE	<Enter>	Enter the edited character to the right of the EIN.
(15)	Preparer TIN	PTIN	<Enter>	Enter from the PTIN line or from the stamp, label, or written as shown in the Preparer's area. This entry can consist of the letter "P" or "S" followed by 8 digits. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(16)	Firm's EIN	EIN	<Enter>	Enter the numerics from the Firm's EIN line or from the stamp, label, or written as shown in the Preparer's area. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(17)	Preparer's Telephone #	TEL#	<Enter>	Enter the first 10 characters of the preparer's telephone number from the "Phone no." line or from the stamp, label, or written in the Preparer's area. (a) A-Z and 0-9 are valid. (b) If two telephone numbers are present, enter the first 10 characters of the first complete telephone number. (c) Ignore special characters and blanks. (d) Disregard a leading "1" or "011" , hyphens, and parentheses. (e) Do not enter the telephone number if it is incomplete (not at least 10 digits), if any digits are illegible, or if all the digits are the same.
(18)	Remittance	RMT	<Enter>	This is a MUST ENTER field if the CR prompt (Element 5, Prejournalized Credit Amount) in the Block Header contains an entry. (a) Enter the amount imprinted by a cash register or the amount edited or underlined in green pencil in the Refund or Amount You Owe area. (b) Enter the RPS amount printed in the upper right corner of the return ONLY if underlined in green. (c) If a cash register or green penciled amount is not present on the document, or if such an amount is present on a reinput document but is also circled by editing, enter a "0" (zero). (d) If an edited return is attached to the front of an original return, enter the Remittance amount from the original return. (e) If the amount is illegible, use the Form 813 amount for this Serial Number. (f) If a "G" Condition Code or an Action Code in the "600" series is present in Section 01, the system will automatically end the document after <Enter> is pressed.

Exhibit 3.24.3-134
Section 06 - Form 1040NR-EZ

SECTION 06
Source Document or Record: Form 1040NR-EZ
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "06" always. See IRM 3.24.3.1.4.14 for examples.
(2)	Routing Transit Number	RTN	<Enter>	Enter up to 9 digits of the RTN from line 23b. (a) Ignore excess digits, alphas, blanks, or special characters shown. (b) Press <Enter> if: • the RTN is not present and there is other data to be entered for this section. • any illegible character is present in either the RTN or DAN. • one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. • one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(3)	Depositor Account Number	DAN	<Enter> ★★★★★★	Enter the alpha/numeric Account Number from line 23d. (a) Only alphas, numerics and hyphens (-) are valid. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or other special characters shown. (d) Enter a single period and press <Enter> if: - an illegible character is present in either the RTN or DAN. • one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. • one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN. • the DAN is not present and there is other data to be entered for this section. (e) If more than 17 characters, enter a pound sign (#) in the last position.
(4)	DAN For Verification	DAN	<Enter> ★★★★★★	Enter the DAN again for verification. (a) If entry does not match Element (3), a DAN MIS-MATCH message will appear, and the cursor will be positioned on the first character of this field. (b) "DAN MIS-MATCH" error will be displayed until both "DAN" fields agree.
(5)	Type of Depositor Account	TYPE	<Enter>	Enter the "S" or "C" that represents the box marked for Savings or Checking from line 23c. Exception: If entering a "blank " section, press <Enter>. See IRM 3.24.3.1.4.14. (a) If both boxes are marked, press <Enter>. (b) If neither box is marked, press <Enter>. (c) If only the TYPE box is marked, press <Enter> to enter a "blank" section. Note: When <Enter> is pressed, the system will generate a "C" .

Exhibit 3.24.3-135
Section 07 - Form 1040NR-EZ, Itemized Deductions

SECTION 07
Source Document or Record: Form 1040NR-EZ, Itemized Deductions
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "07" always.
(2)	State & Local Income Tax	L11 $	<Enter>	Enter the amount from line 11, page 1.

Exhibit 3.24.3-136
Section 24 - Form 1040NR-EZ — Form 4137

SECTION 24
Source Document or Record: Form 1040NR–EZ — Form 4137
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "24" always.
(2)	SSN	SSN	<Enter>	Enter the SSN from the Social Security Number box. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(3)	Employer A Name	1A(A)	<Enter>	Enter up to 18 characters as shown on line 1A, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, and (. Note: "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(4)	Employer A EIN	1A(B)	<Enter>	Enter the EIN from the Employer ID Number box, line 1A, Column (b). (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(5)	Employer A Tips Received	1A(C) $	<Enter>	Enter the amount from line 1A, Column (c).
(6)	Employer A Tips Reported	1A(D) $	<Enter>	Enter the amount from line 1A, Column (d).
(7)	Employer B Name	1B(A)	<Enter>	Enter up to 18 characters, as shown on line 1B, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, and (. Note: "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(8)	Employer B EIN	1B(B)	<Enter>	Enter the EIN from the Employer ID Number box, line 1B, Column (b). (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(9)	Employer B Tips Received	1B(C) $	<Enter>	Enter the amount from line 1B, Column (c).
(10)	Employer B Tips Reported	1B(D) $	<Enter>	Enter the amount from line 1B, Column (d).
(11)	Employer C Name	1C(A)	<Enter>	Enter up to 18 characters as shown on line 1C, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, and (. Note: "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(12)	Employer C EIN	1C(B)	<Enter>	Enter the EIN from the Employer ID Number box, line 1C, Column (b). (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(13)	Employer C Tips Reported	1C(C) $	<Enter>	Enter the amount from line 1C, Column (c).
(14)	Employer C Tips Received	1C(D) $	<Enter>	Enter the amount from line 1C, Column (d).
(15)	Employer D Name	1D(A)	<Enter>	Enter up to 18 characters as shown on line 1D, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, and (. Note: "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(16)	Employer D EIN	1D(B)	<Enter>	Enter the EIN from the Employer ID Number box, line 1D, Column (b). (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(17)	Employer D Tips Received	1D(C) $	<Enter>	Enter the amount from line 1D, Column (c).
(18)	Employer D Tips Reported	1D(D) $	<Enter>	Enter the amount from line 1D, Column (d).
(19)	Employer E Name	1E(A)	<Enter>	Enter up to 18 characters as shown on line 1E, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, and (. Note: "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(20)	Employer E EIN	1E(B)	<Enter>	Enter the EIN from the Employer ID Number box, line 1E, Column (b). (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(21)	Employer E Tips Received	1E(C) $	<Enter>	Enter the amount from line 1E, Column (c).
(22)	Employer E Tips Reported	1E(D) $	<Enter>	Enter the amount from line 1E, Column (d).
(23)	Total Cash and Charge Tips Received	LN2 $	<Enter> ★★★★★★	Enter the amount from line 2.
(24)	Total Cash and Charge Tips Reported	LN3 $	<Enter>	Enter the amount from line 3.
(25)	Cash and Charge Tips less than $20	LN5 $	<Enter>	Enter the amount from line 5.
(26)	Total Social Security Wages and Tips on W–2	LN8 $	<Enter>	Enter the amount from line 8.

Exhibit 3.24.3-137
Section 56 - Form 1040NR-EZ — Form 8888

SECTION 56
Source Document or Record: Form 1040NR-EZ — Form 8888
Note: ALL MONEY AMOUNTS SHOULD BE ENTERED AS DOLLARS AND CENTS.
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "56" always. See IRM 3.24.3.1.4.14 for specific examples.
(2)	Account 1 Depositor Amount - 1a	1A	<Enter>	Enter the amount from line 1a, Part I.
(3)	Routing and Transit Number (RTN) - 1b	1B	<Enter>	Enter up to 9 digits of the RTN from line 1b. (a) Ignore excess digits, alphas, blanks or special characters shown. (b) Press <Enter> if: • the RTN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. • one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(4)	Depositor Account Number - 1d	1D	<Enter>	Enter the alpha/numeric Account Number from line 1d. (a) Only alphas, numerics and hyphens (-) are valid. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or other special characters shown. (d) Enter a single period and press <Enter> if: • the DAN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more characters have been altered, white-out, or marked through in either the RTN or DAN. • one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN. (e) If more than 17 characters, enter a pound sign (#) in the last position.
(5)	DAN for Verification - 1d	1D	<Enter>	This is a MUST ENTER field if the previous field (Element 4) was entered. Enter the DAN again for verification. (a) If entry does not match Element (4), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field. (b) "DAN MIS-MATCH" error message will be displayed until both DAN fields agree.
(6)	Type Depositor Account (TDA) - 1c	1C	<Enter>	Enter the "S" or "C" that represents the box marked for Savings or Checking from line 1c. Exception: If entering a "blank" section for this line, press <Enter>. See IRM 3.24.3.1.4.14. (a) If both boxes are marked, press <Enter>. (b) If neither box is marked, press <Enter>. Note: When <Enter> is pressed, the system generates a "C" .
(7)	Account 2 Depositor Amount - 2a	2A	<Enter>	Enter the amount from line 2a, Part I.
(8)	Routing and Transit Number (RTN) - 2b	2B	<Enter>	Enter up to 9 digits of the RTN from line 2b. (a) Ignore excess digits, alphas, blanks or special characters shown. (b) Press <Enter> if: • the RTN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. • one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(9)	Depositor Account Number - 2d	2D	<Enter>	Enter the alpha/numeric Account Number from line 2d. (a) Only alphas, numerics and hyphens (-) are valid. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or other special characters shown. (d) Enter a single period and press <Enter> if: - the DAN is not present. • an illegible character is present in either the RTN or DAN. • one or more characters have been altered, white-out, or marked through in either the RTN or DAN. • one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN. (e) If more than 17 characters, enter a pound sign (#) in the last position.
(10)	DAN for Verification - 2d	2D	<Enter>	This is a MUST ENTER field if the previous field (Element 9) was entered. Enter the DAN again for verification. (a) If entry does not match Element (9), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field. (b) "DAN MIS-MATCH" error message will be displayed until both DAN fields agree.
(11)	Type Depositor Account (TDA) - 2c	2C	<Enter>	Enter the "S" or "C" that represents the box marked for Savings or Checking from line 2c. Exception: If entering a "blank" section for this line, press <Enter>. See IRM 3.24.3.1.4.14. (a) If both boxes are marked, press <Enter>. (b) If neither box is marked, press <Enter>. Note: When <Enter> is pressed, the system generates a "C" .
(12)	Account 3 Depositor Amount - 3a	3A	<Enter>	Enter the amount from line 3a, Part I.
(13)	Routing and Transit Number (RTN) - 3b	3B	<Enter>	Enter up to 9 digits of the RTN from line 3b. (a) Ignore excess digits, alphas, blanks or special characters shown. (b) Press <Enter> if: • the RTN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. • one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(14)	Depositor Account Number - 3d	3D	<Enter>	Enter the alpha/numeric Account Number from line 3d. (a) Only alphas, numerics and hyphens (-) are valid. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or other special characters shown. (d) Enter a single period and press <Enter> if: • the DAN is not present and there is other data to be entered for this line. • an illegible character is present in either the RTN or DAN. • one or more characters have been altered, white-out, or marked through in either the RTN or DAN. • one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN. (e) If more than 17 characters, enter a pound sign (#) in the last position.
(15)	DAN for Verification - 3d	3D	<Enter>	This is a MUST ENTER field if the previous field (Element 14) was entered. Enter the DAN again for verification. (a) If entry does not match Element (14), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field. (b) "DAN MIS-MATCH" error message will be displayed until both "DAN" fields agree.
(16)	Type Depositor Account (TDA) - 3c	3C	<Enter>	Enter the "S" or "C" that represents the box marked for Savings or Checking from line 3c. Exception: If entering a "blank" section for this line, press <Enter>. See IRM 3.24.3.1.4.14. (a) If both boxes are marked, press <Enter>. (b) If neither box is marked, press <Enter>. Note: When <Enter> is pressed, the system generates a "C" .
(17)	Bond Purchase 1 Amount	L4	<Enter> ★★★★★★	Enter the amount from line 4, Part II.
(18)	Bond Purchase 2 Amount	5A	<Enter>	Enter the amount from line 5a, Part II.
(19)	Bond Owner 2	5B	<Enter>	Enter the full name as shown on line 5b, Part II. (a) A-Z , and blanks are valid. (b) Ignore special characters. (c) When the name is illegible, enter a period (.) for an illegible character and continue entering the rest of the line. NOTE: Do not enter two consecutive periods. (d) Enter up to 33 characters.
(20)	Co-Owner or Beneficiary 2	5C	<Enter>	Enter the full name as shown on line 5c, Part II. (a) A-Z , and blanks are valid. (b) Ignore special characters. (c) When the name is illegible, enter a period (.) for an illegible character and continue entering the rest of the line. NOTE: Do not enter two consecutive periods. (d) Enter up to 33 characters.
(21)	Beneficiary 2 Indicator	5CCKBX	<Enter>	Enter a "1" if the box is marked on line 5c, Part II.
(22)	Bond Purchase 3 Amount	6A	<Enter>	Enter the amount from line 6a, Part II.
(23)	Bond Owner 3	6B	<Enter>	Enter the full name as shown on line 6b, Part II. (a) A-Z , and blanks are valid. (b) Ignore special characters. (c) When the name is illegible, enter a period (.) for an illegible character and continue entering the rest of the line. NOTE: Do not enter two consecutive periods. (d) Enter up to 33 characters.
(24)	Co-Owner or Beneficiary 3	6C	<Enter>	Enter the full name as shown on line 6c, Part II. (a) A-Z , and blanks are valid. (b) Ignore special characters. (c) When the name is illegible, enter a period (.) for an illegible character and continue entering the rest of the line. NOTE: Do not enter two consecutive periods. (d) Enter up to 33 characters.
(25)	Beneficiary 3 Indicator	6CCKBX	<Enter>	Enter a "1" if the box is marked on line 6c, Part II.
(26)	Paper Check	L7	<Enter>	Enter the amount from line 7, Part III.

Exhibit 3.24.3-138
Section 61 - Form 1040NR-EZ — Form 8919

SECTION 61
Source Document or Record: Form 1040NR-EZ — Form 8919 Attachment Sequence Number: 72
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "61" always.
(2)	SSN	SSN	<Enter>	Enter the SSN from the top of the form. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(3)	Firm 1 Name	1(A)	<Enter>	Enter up to 18 characters as shown on line 1, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, and (. Note: "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(4)	Firm 1 EIN	1(B)	<Enter>	Enter the EIN from line 1, Column (b) (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(5)	Firm 1 Reason Code	1(C)	<Enter>	Enter the first Reason Code from line 1, Column (c).
(6)	Firm 1 Determination or Correspondence Date	1(D)	<Enter>	Enter the date from line 1, Column (d) in MMDDYY format.
(7)	Firm 1 1099–MISC Received Indicator	1(E)	<Enter>	Enter a "1" if the box is marked on line 1, Column (e).
(8)	Firm 1 Total Wages Received with no Social Security or Medicare Tax	1(F) $	<Enter>	Enter the amount from line 1, Column (f).
(9)	Firm 2 Name	2(A)	<Enter>	Enter up to 18 characters as shown on line 2, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, and (. Note: "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(10)	Firm 2 EIN	2(B)	<Enter>	Enter the EIN form line 2, Column (b). (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(11)	Firm 2 Reason Code	2(C)	<Enter>	Enter the first Reason Code from line 2, Column (c).
(12)	Firm 3 Determination or Correspondence Date	2(D)	<Enter>	Enter the date from line 2, Column (d) in MMDDYY format.
(13)	Firm 2 1099–MISC Received Indicator	2(E)	<Enter>	Enter a "1" if the box is marked on line 2, Column (e).
(14)	Firm 2 Total Wages Received with no Social Security or Medicare Tax	2(F) $	<Enter>	Enter the amount from line 2, Column (f).
(15)	Firm 3 Name	3(A)	<Enter>	Enter up to 18 characters as shown on line 3, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, and (. Note: "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(16)	Firm 3 EIN	3(B)	<Enter>	Enter the EIN from line 3, Column (b). (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(17)	Firm 3 Reason Code	3(C)	<Enter>	Enter the first Reason Code from line 3, Column (c).
(18)	Firm 3 Determination or Correspondence Date	3(D)	<Enter>	Enter the date from line 3, Column (d) in MMDDYY format.
(19)	Firm 3 1099–MISC Received Indicator	3(E)	<Enter>	Enter a "1" if the box is marked on line 3, Column (e).
(20)	Firm 3 Total Wages Received with no Social Security or Medicare Tax	3(F) $	<Enter>	Enter the amount from line 3, Column (f).
(21)	Total Wages	L6 $	<Enter> ★★★★★★	Enter the amount from line 6.
(22)	Total Social Security Wages & Tips	L8 $	<Enter>	Enter the amount from line 8.
(23)	Total Uncollected Social Security & Medicare Tax on Wages	13 $	<Enter>	Enter the amount from line 13.

Exhibit 3.24.3-139
Section 01 - Form 1040PR/SS, Page 1

Form 1040PR/SS Instructions

SECTION 01
Source Document or Record: Form 1040PR/SS
Presence of the following characters in the Element No. Column indicates the prompt will appear for that Type of Entity. S -Short I - Intermediate P - Partial L - Long
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1) S, I, P, L	Section Number	SECT:	(auto)	Section "01" will always be generated. No entry is required.
(2) S, I, P, L	Serial Number	SER#	<Enter>	Enter the last two digits before the hyphen of the DLN from the upper portion of the form. Example: XXxxxXXXxxxXX - X
(3) S, I, P, L	Type of Entity	TYPE OF ENTITY	<Enter>	Enter Type of Entity: "S" , , "L" , or <Enter> for E-EIF.
(4) S, I	Check Digit	CD	<Enter>	Enter the Check Digit if present. (a) If no data is present, press <Enter>. (b) See IRM 3.24.3.1.4.9.1 for procedures.
(5) S, I	Name Control	NC	<Enter>	If the Check Digit is not present, enter the Name Control for the Primary Taxpayer. (a) If the primary last name is missing or any of the first four characters of the last name are illegible, enter as Long Entity. (b) See IRM 3.24.3.1.4.9.2 and IRM 3.24.37.6.13, ISRP System, General Instructions, for procedures.
(6) S, I, P, L	Primary SSN	SSN	(auto) ★★★★★★	Enter the SSN as shown in the "Your social security" box. (a) If missing, illegible, incomplete, more than 9 digits, multiple SSNs on the same line/box, or is a TIN that begins with a red edited "9" , enter as Long Entity. (b) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures. (c) For the error message INVALID CHECK DIGIT, see IRM 3.24.3.1.4.9.1.
(7) S, I, P, L	Secondary SSN	SSSN	<Enter>	Enter the SSN present in the "Spouse's social security number" box or written around Part I, line 1. (a) If prompted and no data is present, enter <F7> to override. (b) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(8) P, L	Name	NAME1	<Enter>	Enter the full name(s) as shown or edited on the return. (a) See IRM 3.24.3.1.4.10, 3.24.3.1.5.6.1, and 3.24.37.6.14, ISRP System, General Instructions, for procedures.
(9) P, L	Additional Information Line	AIL	<Enter>	Enter as follows: (a) For an address within the 50 states, Washington DC, APO/DPO/FPO, and US Possessions, see IRM 3.24.37.6.15 through 3.24.37.6.17, ISRP System, General Instructions. (b) For an address outside the 50 states, excluding US Possessions, see IRM 3.24.37.6.18, ISRP System, General Instructions.
(10) I, L	Street Address	ADD	<Enter>	Enter as follows: (a) For an address within the 50 states, Washington DC, APO/DPO/FPO, and US Possessions, see IRM 3.24.37.6.15 through 3.24.37.6.17, ISRP System, General Instructions. (b) For an address outside the 50 states, excluding US Possessions, see IRM 3.24.37.6.18, ISRP System, General Instructions.
(11) I, L	City/State	C/S	<Enter>	Enter as follows: (a) For an address within the 50 states, Washington DC, APO/DPO/FPO, and US Possessions, see IRM 3.24.37.6.15 through 3.24.37.6.17, ISRP System, General Instructions. (b) For an address outside the 50 states, excluding US Possessions, see IRM 3.24.37.6.18, ISRP System, General Instructions.
(12) I, L	ZIP Code	ZIP	<Enter>	If the ZIP Code is not present on the screen, enter as follows: (a) For an address within the 50 states, Washington DC, APO/DPO/FPO, and US Possessions, see IRM 3.24.37.6.15 through 3.24.37.6.17, ISRP System, General Instructions. (b) For an address outside the 50 states, excluding US Possessions, see IRM 3.24.37.6.18, ISRP System, General Instructions.
(13) S, I, P, L	Tax Period	TAXPR	<Enter>	Scan the area of the tax year from the upper right or upper center portion of the form for an indication the Tax Period may be for other than the programmed calendar Tax Year, i.e., a Prior Year. (a) The programmed calendar year is 2011 or 1112. (b) Enter the 4 digits shown, underlined, or edited in YYMM format. (c) If only two digits are underlined, enter those two digits followed by "12" . (d) See IRM 3.24.37.6.7, ISRP System, General Instructions, for procedures. (e) This is a MUST ENTER field for Prior Year forms. • If the document is a current year return, enter the current programmed calendar year (1112). • If the document does not reflect a Tax Period, fill the field with periods.
(14) S, I, P, L	Spouse Name Control	2NDNC	<Enter>	Enter the spouse's Name Control, if present. (a) Use the spouse's last name in the entity area. (b) See IRM 3.24.37.6.13, ISRP System, General Instructions, for procedures. (c) Enter a period for each illegible character. (d) If no data is present, press <Enter>. Exception: This is a MUST ENTER field if FSC is 2. If prompted and no data is present, press <F7> to override.
(15) S, I, P, L	Special Processing Codes	SPC	<Enter>	Enter the edited character(s) shown in the upper right margin of the form. (a) Enter a pound sign (#) for each illegible character.
(16) S, I, P, L	Filing Status Code	FSC	<Enter> ★★★★★★	Enter the number edited to the left of the "Filing Status" boxes. (a) If not edited, enter a "1" if one taxpayer is present in the entity area or "2" if two taxpayers are present.
(17) S, I, P, L	Computer Condition Code	CCC	<Enter>	Enter the edited characters shown in the upper portion of the "Filing Status" area. (a) Valid characters are alpha A-H and J-Z and numeric 1-9. Note: If an "O" Code is present for this element, enter an alpha "O" . (b) Enter a pound sign (#) for each illegible character. (c) If a "G" Code is present for this element, see "G" Code instructions in the Received Date element. Do not press <F6>.
(18) S, I, P, L	Received Date	DATE	<Enter>	Enter the 6 digits for the Received Date in MMDDYY format. The Received Date is shown on the return as: (a) Stamped on the face of the return. (b) Edited to the left (dotted portion) of line 5. Note: Do not enter any edited dates from the margin or entity area of the form. (c) If a "G" Code is present in the "CCC" and the return is a non-remittance, end the document after this element. (d) If a "G" Code is present in the "CCC" and the return is a remittance, press <Enter> after this element. The system will automatically take you to Sec. 05 for entry of the Remittance. (e) See IRM 3.24.37.6.7, ISRP System, General Instructions, for procedures. Note: This is a MUST ENTER if the Julian Date in the Block Header DLN is 155 or greater.
(19) S, I, P, L	First Dependent Name Control	NC1	<Enter>	Enter the Name Control for the first dependent entry as shown or edited from line 2a. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt and advance the cursor. Note: If an edited "X" appears to the left of the name, do not enter any information for that Name Control.
(20) S, I, P, L	First Dependent SSN	SSN1	<Enter>	Enter the SSN for the first dependent entry. The Name Control need not be present.
(21) S, I, P, L	Child Tax Credit Indicator 1	2(C)1	<Enter>	Enter a "1" if a red, edited checkmark appears in the Col. 2(c) area for the first dependent entry. The Name Control need not be present. (a) This is a MUST ENTER field if NC1 or SSN1 contains an entry. (b) If no data is present, press <F7> to override. Note: Do not enter child tax credit indicator for tax years 1997 and prior.
(22) S, I, P, L	Second Dependent Name Control	NC2	<Enter>	Enter the Name Control for the second dependent entry as shown or edited from line 2a. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt and advance the cursor. Note: If an edited "X" appears to the left of the name, do not enter any information for that Name Control.
(23) S, I, P, L	Second Dependent SSN	SSN2	<Enter>	Enter the SSN for the second dependent entry. The Name Control need not be present.
(24) S, I, P, L	Child Tax Credit Indicator 2	2(C)2	<Enter>	Enter a "1" if a red, edited checkmark appears in the f Col. 2(c) area for the second dependent entry. The Name Control need not be present. (a) This is a MUST ENTER field if NC2 or SSN2 contains an entry. (b) If no data is present, press <F7> to override. Note: Do not enter child tax credit indicator for tax years 1997 and prior.
(25) S, I, P, L	Third Dependent Name Control	NC3	<Enter>	Enter the Name Control for the third dependent entry as shown or edited from line 2a. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt and advance the cursor. Note: If an edited "X" appears to the left of the name, do not enter any information for that Name Control.
(26) S, I, P, L	Third Dependent SSN	SSN3	<Enter>	Enter the SSN for the third dependent entry. The Name Control need not be present.
(27) S, I, P, L	Child Tax Credit Indicator 3	2(C)3	<Enter>	Enter a "1" if a red, edited checkmark appears in the Col. 2(c) area for the third dependent entry. The Name Control need not be present. (a) This is a MUST ENTER field if NC3 or SSN3 contains an entry. (b) If no data is present, press <F7> to override. Note: Do not enter child tax credit indicator for tax years 1997 and prior.
(28) S, I, P, L	Fourth Dependent Name Control	NC4	<Enter>	Enter the Name Control for the fourth dependent entry as shown or edited from line 2a. Note: Pressing <F11> will copy the Name Control entered at the primary NC prompt and advance the cursor. Note: If an edited "X" appears to the left of the name, do not enter any information for that Name Control.
(29) S, I, P, L	Fourth Dependent SSN	SSN4	<Enter>	Enter the SSN for the fourth dependent entry. The Name Control need not be present.
(30) S, I, P, L	Child Tax Credit Indicator 4	2(C)4	<Enter>	Enter a "1" if a red, edited checkmark appears in the Col. 2(c) area for the fourth dependent entry. The Name Control need not be present. (a) This is a MUST ENTER field if NC4 or SSN4 contains an entry. (b) If no data is present, press <F7> to override. Note: Do not enter child tax credit indicator for tax years 1997 and prior.
(31) S, I, P, L	Return Processing Code	RPC	<Enter> ★★★★★★	Enter the edited characters shown in the right margin of line 5. (a) Valid characters are alpha A-Z and numeric 1-9. (b) Enter a pound sign (#) for each illegible character. (c) If no data is present, press <F7> to override.
(32) S, I, P, L	ERS Action Code	ACT C	<Enter>	Enter the 3 edited digits shown in the bottom center margin. (a) If Action Code is in the "600" series and the return is a non-remittance, end the document after this element. (b) If Action Code is in the "600" series and the return is a remittance, press <Enter> after this element. The system will automatically take you to Section 05 for entry of the Remittance. (c) If illegible or less than three digits, press <Enter>. (d) If multiple Action Codes apply, enter the highest number.
(33) S, I, P, L	Audit Code	AUD C	<Enter>	Enter the edited characters shown in the bottom right margin. (a) Enter a pound sign (#) for each illegible character.

Exhibit 3.24.3-140
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ "
≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡	≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡	≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Exhibit 3.24.3-141
Section 04 - Form 1040PR/SS, Page 1

SECTION 04
Source Document or Record: Form 1040PR/SS — Page 1
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "04" always.
(2)	Form 982 Indicator	982	<Enter>	Enter the edited "1" from the left of line 3, if present.
(3)	Combined SE Tax	L3 $	<Enter>	Enter the amount from line 3.
(4)	Household Employment Taxes	L4 $	<Enter>	Enter the amount from line 4.
(5)	Total Tax	L5	<Enter>	Enter the amount from line 5. ENTER DOLLARS AND CENTS.

Exhibit 3.24.3-142
Section 05 - Form 1040PR/SS

SECTION 05
Source Document or Record: Form 1040PR/SS
Note: ALL MONEY AMOUNTS SHOULD BE ENTERED AS DOLLARS AND CENTS.
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "05" always.
(2)	Estimated Tax Payments	L6	<Enter>	Enter the amount from line 6.
(3)	Excess (FICA) SST	L7	<Enter>	Enter the amount from line 7.
(4)	Additional Child Tax Credit	L8	<Enter>	Enter the amount from line 8.
(5)	Form 4868 Payment	10LF	<Enter>	Enter the edited amount from the dotted portion of line 10.
(6)	Total Payments	L10	<Enter>	Enter the amount from line 10.
(7)	Refund Amount	12A	<Enter> MINUS (-)	Enter the amount from line 12a. (a) If lines 12a, 13, and 14 have no entries, but there is an amount on line 11, enter line 11 amount for this field. (b) If no data is present, press <Enter>. Note: The amount on this line appears as a negative always. Caution: If the refund is $1 million or more, enter Action Code 341.
(8)	ES Credit Elect	L13	<Enter>	Enter the amount from line 13.
(9)	Amount You Owe	L14	<Enter> ★★★★★★	Enter the amount from line 14. Exception: If the amount is the same as Element (20), Remittance, enter a "0" (zero) only and press <Enter>.
(10)	Pre-Determined ES Penalty	14RT	<Enter> ★★★★★★	Enter the amount from the right of line 14.
(11)	Third Party Designee Checkbox	3Y/N	<Enter>	If only the Yes box is marked in the Third Party Designee area, enter a "1" and enter the Third Party Information. (a) In all other cases, press <Enter> and do not enter any of the Third Party information. NOTE : Taxpayer editing to the Third Party Information Yes/No boxes will not be honored unless the taxpayer has initialed the change. (b) Do not enter the checkbox for tax years 2000 and prior.
(12)	Third Party Designee Name	3NAME	<Enter>	Enter as shown in the Third Party Designee area. (a) A-Z, 0–9, and blanks are valid. (b) Space for illegible or special characters. Exception: Do not space for apostrophes. (c) Do not enter the words "Preparer" , "Prep." , "Self-Prepared" , or any phrases or variations of "Preparer" . (d) Follow name line rules in IRM 3.24.37.6.14, ISRP System, General Instructions, that have not been addressed in (a) through (c).
(13)	Third Party Designee ID#	3ID#	<Enter>	Enter the Personal Identification Number in the Third Party Designee area. (a) A-Z, 0-9, and blanks are valid. (b) Ignore special characters. (c) Space for illegible characters. (d) Enter up to 9 characters. (e) Do not enter"Applied For" ,"Pending" , or any phrases or variations of applied for.
(14)	E-File Mandate Waiver Indicator, Form 8948	E-WAIV	<Enter>	Enter the edited digit to the right of the Daytime phone number box. (a) If multiple digits are edited, enter the first digit. (b) Press <Enter> for an illegible digit.
≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
(16)	Preparer's Code	CODE	<Enter>	Enter the edited character to the right of the EIN.
(17)	Preparer TIN	PTIN	<Enter>	Enter from the PTIN line or from the stamp, label, or written as shown in the Preparer's area. This entry can consist of the letter "P" or "S" followed by 8 digits. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(18)	Firm's EIN	EIN	<Enter>	Enter the numerics from the Firm's EIN line or from the stamp, label, or written as shown in the Preparer's area. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(19)	Preparer's Telephone #	TEL#	<Enter>	Enter the first 10 characters of the preparer's telephone number from the " Phone no." line or from the stamp, label, or written in the Preparer's area. (a) A-Z and 0-9 are valid. (b) If two telephone numbers are present, enter the first 10 characters of the first complete telephone number. (c) Ignore special characters or blanks. (d) Disregard a leading "1" or "011" , hyphens, and parentheses. (e) Do not enter the telephone number if it is incomplete (not at least 10 digits), if any digits are illegible, or if all the digits are the same.
(20)	Remittance	RMT	<Enter>	This is a MUST ENTER field if the CR prompt (Element 5, Prejournalized Credit Amount) in the Block Header contains an entry. (a) Enter the amount imprinted by a cash register or the amount edited or underlined in green pencil in the Refund or Amount You Owe area. (b) Enter the RPS amount printed in the upper right corner of the return ONLY if underlined in green. (c) If a cash register or green penciled amount is not present on the document, or if such an amount is present on a reinput document but is also circled by editing, enter a "0" (zero). (d) If an edited return is attached to the front of an original return, enter the Remittance amount from the original return. (e) If the amount is illegible, use the Form 813 amount for this Serial Number. (f) If a "G" Condition Code or an Action Code in the "600" series is present in Section 01, the system will automatically end the document after <Enter> is pressed.

Exhibit 3.24.3-143
Section 06 - Form 1040PR/SS

SECTION 06
Source Document or Record: Form 1040PR/SS Part I
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "06" always. See IRM 3.24.3.1.4.14 for examples.
(2)	Routing Transit Number	RTN	<Enter>	Enter up to 9 digits of the RTN from line 12b. (a) Ignore excess digits, alphas, blanks, or special characters shown. (b) Press <Enter> if: • the RTN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. • one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(3)	Depositor Account Number	DAN	<Enter> ★★★★★★	Enter the alpha/numeric Account Number from line 12d. (a) Only alphas, numerics and hyphens (-) are valid. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or other special characters shown. (d) Enter a single period and press <Enter> if: • the DAN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. • one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN. (e) If more than 17 characters, enter a pound sign (#) in the last position.
(4)	DAN For Verification	DAN	<Enter> ★★★★★★	Enter the DAN again for verification. (a) If entry does not match Element (3), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field. (b) "DAN MIS-MATCH" error message will be displayed until both "DAN" fields agree.
(5)	Type of Depositor Account	TYPE	<Enter>	Enter the "S" or "C" that represents the box marked for Savings or Checking from line 12c. Exception: If entering a "blank" section, press <Enter>. See IRM 3.24.3.1.4.14. (a) If both boxes are marked, press <Enter>. (b) If neither box is marked, press <Enter>. (c) If only the TYPE box is marked, press <Enter> to enter a "blank" section. Note: When <Enter> is pressed, the system generates a "C" .

Exhibit 3.24.3-144
Section 07- Form 1040PR/SS — Part II, Page 2

SECTION 07
Source Document or Record: Form 1040PR/SS–Part II, page 2
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "07" always.
(2)	Income derived from Puerto Rico	PT2L1 $	<Enter>	Enter the amount from line 1, Part II.
(3)	Withheld SS and Medicare	L2 $	<Enter>	Enter the amount from line 2, Part II.

Exhibit 3.24.3-145
Sections 09, 10, 11 - Form 1040PR/SS — Part IV, Page 3

SECTIONS 09, 10, AND 11
Source Document or Record: Form 1040PR/SS–Part IV, page 3
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter as follows: (a) "09" for the 1st Part IV, (b) "10" for the 2nd Part IV, (c) "11" for the 3rd Part IV.
(2)	Gross Receipts	PT4L1 $	<Enter>	Enter the amount from the right most portion of line 1, (Balance Figure).
(3)	Office Expenses	L16 $	<Enter>	Enter the amount from line 16, Part IV.
(4)	Utilities	L23 $	<Enter>	Enter the amount from line 23, Part IV.
(5)	Wages	L24 $	<Enter>	Enter the amount from line 24, Part IV.

Exhibit 3.24.3-146
Sections 17 and 18 - Form 1040PR/SS — Part V

SECTIONS 17 AND 18
Source Document or Record: Form 1040PR/SS–Part V
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter as edited or as follows: (a) "17" for 1st Part V. (b) "18" for 2nd Part V.
(2)	SSN	PT5SSN	<Enter>	Enter the digits shown or edited from the SSN box. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(3)	Net Profit/Loss from Farm	L1A $	<Enter> MINUS (-)	Enter the amount from line 1a.
(4)	Conservation Reserve Program	L1B $	<Enter>	Enter the amount from line 1b.
(5)	Net Non-Farm Profit/Loss	LN2 $	<Enter> MINUS (-)	Enter the amount from line 2.
(6)	Tentative Earnings	LN3 $	<Enter> MINUS (-)	Enter the amount from line 3.
(7)	SE Quarters Covered	4CRT	<Enter>	Enter the edited digit from the right margin of line 4c.
(8)	Tentative Church Wages	L5A $	<Enter>	Enter the amount from line 5a.
(9)	Total Social Security Wages/Tips/RRT and Unreported Tips	L8D $	<Enter>	Enter the amount from line 8d.
(10)	SE Farm Method Code	9...	<Enter>	Enter the edited digit from the left of line 9.

Exhibit 3.24.3-147
Sections 44 and 45 - Form 1040PR/SS — Schedule H

SECTIONS 44 AND 45
Source Document or Record: Form 1040PR/SS — Schedule H
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; unless edited, enter as follows: (a) "44" for the 1st Schedule H. (b) "45" for the 2nd Schedule H.
(2)	Name Control	NC	<Enter>	Enter the Name Control as shown or edited from the Name of Employer box. If two Name Controls are present, enter the first one.
(3)	SSN	SSN	<Enter>	Enter the SSN from the Social Security Number box. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(4)	EIN	EIN	<Enter>	Enter the EIN from the Employer ID Number box. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(5)	Total Social Security Wages	LN1 $	<Enter>	Enter the amount from line 1.
(6)	Total Medicare Wages	LN3 $	<Enter>	Enter the amount from line 3.
(7)	FUTA Indicator	PG2MAR	<Enter>	Enter the edited digit from below the Yes/No boxes at the top of page 2.
(8)	State Code-1	11/15A1	<Enter>	Enter the first State Code as shown or edited, or the State Code for the state present from line 11 area or the first state present from line 15, Column (a). (a) If the State Code is "circled" or "Xed" , do not enter the State Code, but do enter the remaining fields from that section. (b) If there are entries in both Sections A and B, enter Section B only. (c) If the State Code was entered from Section A, then the data for Element (10) through (12) should also be entered from Section A. (d) If the State Code was entered from Section B, then the data for Elements (9) through (12) should be entered from Section B.
(9)	State Code-2	15A#2	<Enter>	Enter the second State Code as shown or edited or the second State Code for the state present from line 15, Column (a). (a) If the State Code is "circled" or "Xed" , do not enter the State Code, but do enter the remaining fields from that section.
(10)	Contributions Paid	12$/16H$	<Enter>	Enter the amount from line 12 or line 16, Column (h). (a) If there are entries in both Sections A and B, enter the amount from line 16, Column (h).
(11)	FUTA Wages	13$/18$	<Enter>	Enter the amount from line 13 or line 18. (a) If there are entries in both Sections A and B, enter the amount from line 18.
(12)	FUTA Tax	14$/22$	<Enter>	Enter the amount from line 14 or line 22. (a) If there are entries in both Sections A and B, enter the amount from line 22.
(13)	Tentative Credit	L17 $	<Enter>	Enter the amount from line 17.
(14)	Total Credit Reduction	L21 $	<Enter>	Enter the amount form line 21.
(15)	Multiple ID Code	BOT RT	<Enter>	Enter the edited digit from the bottom right margin.

Exhibit 3.24.3-148
Section 56 - Form 1040PR/SS — Form 8888

SECTION 56
Source Document or Record: Form 1040PR/SS — Form 8888
Note: ALL MONEY AMOUNTS SHOULD BE ENTERED AS DOLLARS AND CENTS.
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter "56" always. See IRM 3.24.3.1.4.14 for examples.
(2)	Account 1 Depositor Amount - 1a	1A	<Enter>	Enter the amount from line 1a, Part I.
(3)	Routing and Transit Number (RTN) - 1b	1B	<Enter>	Enter up to 9 digits of the RTN from line 1b. (a) Ignore excess digits, alphas, blanks or special characters shown. (b) Press <Enter> if: • the RTN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. • one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(4)	Depositor Account Number - 1d	1D	<Enter>	Enter the alpha/numeric Account Number from line 1d. (a) Only alphas, numerics and hyphens (-) are valid. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or other special characters shown. (d) Enter a single period and press <Enter> if: • the DAN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more characters have been altered, white-out, or marked through in either the RTN or DAN. • one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN. (e) If more than 17 characters, enter a pound sign (#) in the last position.
(5)	DAN for Verification - 1d	1D	<Enter>	This is a MUST ENTER field if the previous field (Element 4) was entered. Enter the DAN again for verification. (a) If entry does not match Element (4), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field. (b) "DAN MIS-MATCH" error message will be displayed until both DAN fields agree.
(6)	Type Depositor Account (TDA) - 1c	1C	<Enter>	Enter the "S" or "C" that represents the box marked for Savings or Checking from line 1c. Exception: If entering a "blank" section for this line, press <Enter>. See IRM 3.24.3.1.4.14. (a) If both boxes are marked, press <Enter>. (b) If neither box is marked, press <Enter>. enter the section. Note: When <Enter> is pressed, the system generates a "C" .
(7)	Account 2 Depositor Amount - 2a	2A	<Enter>	Enter the amount from line 2a, Part I.
(8)	Routing and Transit Number (RTN) - 2b	2B	<Enter>	Enter up to 9 digits of the RTN from line 2b. (a) Ignore excess digits, alphas, blanks or special characters shown. (b) Press <Enter> if: • - the RTN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. • one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(9)	Depositor Account Number - 2d	2D	<Enter>	Enter the alpha/numeric Account Number from line 2d. (a) Only alphas, numerics and hyphens (-) are valid. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or other special characters shown. (d) Enter a single period and press <Enter> if: • the DAN is not present. • an illegible character is present in either the RTN or DAN. • one or more characters have been altered, white-out, or marked through in either the RTN or DAN. • one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN. (e) If more than 17 characters, enter a pound sign (#) in the last position.
(10)	DAN for Verification - 2d	2D	<Enter>	This is a MUST ENTER field if the previous field (Element 9) was entered. Enter the DAN again for verification. (a) If entry does not match Element (9), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field. (b) "DAN MIS-MATCH" error message will be displayed until both DAN fields agree.
(11)	Type Depositor Account (TDA) - 2c	2C	<Enter>	Enter the "S" or "C" that represents the box marked for Savings or Checking from line 2c. Exception: If entering a "blank" section for this line, press <Enter>. See IRM 3.24.3.1.4.14. (a) If both boxes are marked, press <Enter>. (b) If neither box is marked, press <Enter>. Note: When <Enter> is pressed, the system generates a "C" .
(12)	Account 3 Depositor Amount - 3a	3A	<Enter>	Enter the amount from line 3a, Part I.
(13)	Routing and Transit Number (RTN) - 3b	3B	<Enter>	Enter up to 9 digits of the RTN from line 3b. (a) Ignore excess digits, alphas, blanks or special characters shown. (b) Press <Enter> if: • the RTN is not present and there is other data to be entered for this section. • an illegible character is present in either the RTN or DAN. • one or more numbers have been altered, white-out, or marked through in either the RTN or DAN. • one or more numbers have been written over to CHANGE an existing entry in either the RTN or DAN.
(14)	Depositor Account Number - 3d	3D	<Enter>	Enter the alpha/numeric Account Number from line 3d. (a) Only alphas, numerics and hyphens (-) are valid. (b) Enter hyphens (-) where shown. (c) Ignore any blanks or other special characters shown. (d) Enter a single period and press <Enter> if: • the DAN is not present and there is other data to be entered for this line. • an illegible character is present in either the RTN or DAN. • one or more characters have been altered, white-out, or marked through in either the RTN or DAN. • one or more characters have been written over to CHANGE an existing entry in either the RTN or DAN. (e) If more than 17 characters, enter a pound sign (#) in the last position.
(15)	DAN for Verification - 3d	3D	<Enter>	This is a MUST ENTER field if the previous field (Element 14) was entered. Enter the DAN again for verification. (a) If entry does not match Element (14), a DAN MIS-MATCH error message will appear, and the cursor will be positioned on the first character of this field. (b) "DAN MIS-MATCH" error message will be displayed until both "DAN" fields agree.
(16)	Type Depositor Account (TDA) - 3c	3C	<Enter>	Enter the "S" or "C" that represents the box marked for Savings or Checking from line 3c. Exception: If entering a "blank" section for this line, press <Enter>. See IRM 3.24.3.1.4.14. (a) If both boxes are marked, press <Enter>. (b) If neither box is marked, press <Enter>. Note: When <Enter> is pressed, the system generates a "C" .
(17)	Bond Purchase 1 Amount	L4	<Enter> ★★★★★★	Enter the amount from line 4, Part II.
(18)	Bond Purchase 2 Amount	5A	<Enter>	Enter the amount from line 5a, Part II.
(19)	Bond Owner 2	5B	<Enter>	Enter the full name as shown on line 5b, Part II. (a) A-Z , and blanks are valid. (b) Ignore special characters. (c) When the name is illegible, enter a period (.) for an illegible character and continue entering the rest of the line. NOTE: Do not enter two consecutive periods. (d) Enter up to 33 characters.
(20)	Co-Owner or Beneficiary 2	5C	<Enter>	Enter the full name as shown on line 5c, Part II. (a) A-Z , and blanks are valid. (b) Ignore special characters. (c) When the name is illegible, enter a period (.) for an illegible character and continue entering the rest of the line. NOTE: Do not enter two consecutive periods. (d) Enter up to 33 characters.
(21)	Beneficiary 2 Indicator	5CCKBX	<Enter>	Enter a "1" if the box is marked on line 5c, Part II.
(22)	Bond Purchase 3 Amount	6A	<Enter>	Enter the amount from line 6a, Part II.
(23)	Bond Owner 3	6B	<Enter>	Enter the full name as shown on line 6b, Part II. (a) A-Z , and blanks are valid. (b) Ignore special characters. (c) When the name is illegible, enter a period (.) for an illegible character and continue entering the rest of the line. NOTE: Do not enter two consecutive periods. (d) Enter up to 33 characters.
(24)	Co-Owner or Beneficiary 3	6C	<Enter>	Enter the full name as shown on line 6c, Part II. (a) A-Z , and blanks are valid. (b) Ignore special characters. (c) When the name is illegible, enter a period (.) for an illegible character and continue entering the rest of the line. NOTE: Do not enter two consecutive periods. (d) Enter up to 33 characters.
(25)	Beneficiary 3 Indicator	6CCKBX	<Enter>	Enter a "1" if the box is marked on line 6c, Part II.
(26)	Paper Check	L7	<Enter>	Enter the amount from line 7, Part III.

Exhibit 3.24.3-149
Section 61 and 62 - Form 1040PR/SS — Form 8919

SECTIONS 61 AND 62
Source Document or Record: Form 1040PR/SS — Form 8919 Attachment Sequence Number: 72
Elem. No.	Data Element Name	Prompt	Fld. Term.	Instructions
(1)	Section Number	SECT:	<Enter>	Press <Enter> if already present on the screen; otherwise enter as follows: (a) "61" for the 1st Form 8919 (b) "62" for the 2nd Form 8919.
(2)	SSN	SSN	<Enter>	Enter the SSN shown at the top of the form. (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(3)	Firm 1 Name	1(A)	<Enter>	Enter up to 18 characters as shown on line 1, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, and (. Note: "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(4)	Firm 1 EIN	1(B)	<Enter>	Enter the EIN from line 1, Column (b) (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(5)	Firm 1 Reason Code	1(C)	<Enter>	Enter the first Reason Code from line 1, Column (c).
(6)	Firm 1 Determination or Correspondence Date	1(D)	<Enter>	Enter the date from line 1, Column (d) in MMDDYY format.
(7)	Firm 1 1099–MISC Received Indicator	1(E)	<Enter>	Enter a "1" if the box is marked on line 1, Column (e).
(8)	Firm 1 Total Wages Received with no Social Security or Medicare Tax	1(F) $	<Enter>	Enter the amount from line 1, Column (f).
(9)	Firm 2 Name	2(A)	<Enter>	Enter up to 18 characters as shown on line 2, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, and (. Note: "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(10)	Firm 2 EIN	2(B)	<Enter>	Enter the EIN form line 2, Column (b). (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(11)	Firm 2 Reason Code	2(C)	<Enter>	Enter the first Reason Code from line 2, Column (c).
(12)	Firm 3 Determination or Correspondence Date	2(D)	<Enter>	Enter the date from line 2, Column (d) in MMDDYY format.
(13)	Firm 2 1099–MISC Received Indicator	2(E)	<Enter>	Enter a "1" if the box is marked on line 2, Column (e).
(14)	Firm 2 Total Wages Received with no Social Security or Medicare Tax	2(F) $	<Enter>	Enter the amount from line 2, Column (f).
(15)	Firm 3 Name	3(A)	<Enter>	Enter up to 18 characters as shown on line 3, Column (a). The operator has the option of whether or not to enter special characters, punctuation, and/or approved abbreviations. Exception: Ignore special characters <, >, and (. Note: "N/A" , "None" , "Same" , or other variation should not be entered. (a) Enter a space for each illegible character. Do not enter two consecutive spaces.
(16)	Firm 3 EIN	3(B)	<Enter>	Enter the EIN from line 3, Column (b). (a) See IRM 3.24.37.6.8, ISRP System, General Instructions, for procedures.
(17)	Firm 3 Reason Code	3(C)	<Enter>	Enter the first Reason Code from line 3, Column (c).
(18)	Firm 3 Determination or Correspondence Date	3(D)	<Enter>	Enter the date from line 3, Column (d) in MMDDYY format.
(19)	Firm 3 1099–MISC Received Indicator	3(E)	<Enter>	Enter a "1" if the box is marked on line 3, Column (e).
(20)	Firm 3 Total Wages Received with no Social Security or Medicare Tax	3(F) $	<Enter>	Enter the amount from line 3, Column (f).
(21)	Total Wages	L6 $	<Enter> ★★★★★★	Enter the amount from line 6.
(22)	Total Social Security Wages & Tips	L8 $	<Enter>	Enter the amount from line 8.
(23)	Total Uncollected Social Security & Medicare Tax on Wages	13 $	<Enter>	Enter the amount from line 13.

Part 3. Submission Processing

Chapter 24. ISRP System

Section 3. Individual Income Tax Returns

3.24.3 Individual Income Tax Returns

Manual Transmittal

Purpose

Material Changes

Effect on Other Documents

Audience

Effective Date

3.24.3.1 (01-01-2012)General Information

3.24.3.1.1 (01-01-2012)Control Documents

3.24.3.1.2 (01-01-2012)Individual Income Tax Forms

3.24.3.1.3 (01-01-2012)Forms/Program Numbers/Tax Class Doc. Codes

3.24.3.1.4 (01-01-2012)Data Entry Instructions

3.24.3.1.4.1 (01-01-2012)General

Exception:

Example:

Note:

Note:

3.24.3.1.4.2 (01-01-2012)International Returns

Note:

Note:

Exception:

Note:

3.24.3.1.4.3 (01-01-2012)Required Sections

3.24.3.1.4.4 (01-01-2012)Money Amounts

Note:

3.24.3.1.4.4.1 (01-01-2012)Refund/Amount You Owe

3.24.3.1.4.5 (01-01-2012)Editing

Exception:

Exception:

Note:

Example:

Example:

Note:

Example:

Example:

3.24.3.1.4.6 (01-01-2012)Interpretive Transcription

3.24.3.1.4.7 (01-01-2012)Entity Determination

Note:

3.24.3.1.4.7.1 (01-01-2012)Short Entity

3.24.3.1.4.7.2 (01-01-2012)Intermediate Entity

3.24.3.1.4.7.3 (01-01-2012)Partial Entity

3.24.3.1.4.7.4 (01-01-2012)Long Entity

3.24.3.1.4.7.5 (01-01-2012)Enhanced-Entity Index File

Note:

Exception:

Note:

3.24.3.1.4.8 (01-01-2012)Correcting the Type of Entity

3.24.3.1.4.9 (01-01-2012)Check Digit/Name Control

Note:

3.24.3.1.4.9.1 (01-01-2012)Check Digit

3.24.3.1.4.9.2 (01-01-2012)Name Control - Primary

3.24.3.1.4.10 (01-01-2012)Name Line

3.24.3.1.4.11 (01-01-2012)Address Line

3.24.3.1.4.12 (01-01-2012)Prior Year Returns

Note:

Exception:

Note:

3.24.3.1.4.12.1 (01-01-2012)Late Filed Returns

3.24.3.1.4.13 (01-01-2012)Age/Blind Indicator Boxes

Note:

3.24.3.1.4.14 (01-01-2012)Direct Deposit

Note:

3.24.3.1.5 (01-01-2012)Error Messages

3.24.3.1.5.1 (01-01-2012)DOES NOT ZERO BALANCE - CHECK MONEY FIELDS

3.24.3.1.5.2 (01-01-2012)REQUIRED SECTION(S) XX, XX, XX NOT ENTERED

3.24.3.1.5.3 (01-01-2012)SECONDARY SSN REQUIRED

3.24.3.1.5.4 (01-01-2012)SPOUSE NAME CONTROL IS REQUIRED

Exception:

3.24.3.1.5.5 (01-01-2012)FIELD OVERFLOW— Money Amount Fields

3.24.3.1.5.6 (01-01-2012)FIELD OVERFLOW— Name, Address, and City/State

Note:

Exception:

Exception:

3.24.3.1.5.6.1 (01-01-2012)Name Line Validity Checks

3.24.3.1.6 (01-01-2012)Correcting Sections

3.24.3.1.6.1 (01-01-2012)Deleting Sections and Documents

3.24.3.1.6.2 (01-01-2012)Inserting Sections and Documents

3.24.3.1 (01-01-2012)
General Information

3.24.3.1.1 (01-01-2012)
Control Documents

3.24.3.1.2 (01-01-2012)
Individual Income Tax Forms

3.24.3.1.3 (01-01-2012)
Forms/Program Numbers/Tax Class Doc. Codes

3.24.3.1.4 (01-01-2012)
Data Entry Instructions

3.24.3.1.4.1 (01-01-2012)
General

3.24.3.1.4.2 (01-01-2012)
International Returns

3.24.3.1.4.3 (01-01-2012)
Required Sections

3.24.3.1.4.4 (01-01-2012)
Money Amounts

3.24.3.1.4.4.1 (01-01-2012)
Refund/Amount You Owe

3.24.3.1.4.5 (01-01-2012)
Editing

3.24.3.1.4.6 (01-01-2012)
Interpretive Transcription

3.24.3.1.4.7 (01-01-2012)
Entity Determination

3.24.3.1.4.7.1 (01-01-2012)
Short Entity

3.24.3.1.4.7.2 (01-01-2012)
Intermediate Entity

3.24.3.1.4.7.3 (01-01-2012)
Partial Entity

3.24.3.1.4.7.4 (01-01-2012)
Long Entity

3.24.3.1.4.7.5 (01-01-2012)
Enhanced-Entity Index File

3.24.3.1.4.8 (01-01-2012)
Correcting the Type of Entity

3.24.3.1.4.9 (01-01-2012)
Check Digit/Name Control

3.24.3.1.4.9.1 (01-01-2012)
Check Digit

3.24.3.1.4.9.2 (01-01-2012)
Name Control - Primary

3.24.3.1.4.10 (01-01-2012)
Name Line

3.24.3.1.4.11 (01-01-2012)
Address Line

3.24.3.1.4.12 (01-01-2012)
Prior Year Returns

3.24.3.1.4.12.1 (01-01-2012)
Late Filed Returns

3.24.3.1.4.13 (01-01-2012)
Age/Blind Indicator Boxes

3.24.3.1.4.14 (01-01-2012)
Direct Deposit

3.24.3.1.5 (01-01-2012)
Error Messages

3.24.3.1.5.1 (01-01-2012)
DOES NOT ZERO BALANCE - CHECK MONEY FIELDS

3.24.3.1.5.2 (01-01-2012)
REQUIRED SECTION(S) XX, XX, XX NOT ENTERED

3.24.3.1.5.3 (01-01-2012)
SECONDARY SSN REQUIRED

3.24.3.1.5.4 (01-01-2012)
SPOUSE NAME CONTROL IS REQUIRED

3.24.3.1.5.5 (01-01-2012)
FIELD OVERFLOW— Money Amount Fields

3.24.3.1.5.6 (01-01-2012)
FIELD OVERFLOW— Name, Address, and City/State

3.24.3.1.5.6.1 (01-01-2012)
Name Line Validity Checks

3.24.3.1.6 (01-01-2012)
Correcting Sections

3.24.3.1.6.1 (01-01-2012)
Deleting Sections and Documents

3.24.3.1.6.2 (01-01-2012)
Inserting Sections and Documents

3.24.3.1.7 (01-01-2012)
Key Verification

3.24.3.1.7.1 (01-01-2012)
Short Entity KV

3.24.3.1.7.2 (01-01-2012)
Intermediate Entity KV

3.24.3.1.7.3 (01-01-2012)
Partial and Long Entity KV

3.24.3.2 (01-01-2012)
ISRP Transcription Operation Sheets

Exhibit 3.24.3-1
Block Header

Exhibit 3.24.3-2
Enhanced-Entity Index File

Exhibit 3.24.3-3
Section 01- Form 1040

Exhibit 3.24.3-4
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Exhibit 3.24.3-5
Section 03 - Form 1040, Page 1

Exhibit 3.24.3-6
Section 04 - Form 1040, Page 2

Exhibit 3.24.3-7
Section 05 - Form 1040, Page 2

Exhibit 3.24.3-8
Section 06 - Form 1040

Exhibit 3.24.3-9
Section 07 - Form 1040 — Schedule A

Exhibit 3.24.3-10
Section 08 - Form 1040 — Schedule B

Exhibit 3.24.3-11
Sections 09, 10 and 11 - Form 1040 — Schedule C/Schedule C-EZ

Exhibit 3.24.3-12
Section 12 - Form 1040 — Schedule D

Exhibit 3.24.3-13
Section 13 - Form 1040 — Schedule E

Exhibit 3.24.3-14
Sections 14 and 15 - Form 1040 — Schedule F

Exhibit 3.24.3-15
Section 16 - Form 1040 — Schedule R

Exhibit 3.24.3-16
Sections 17 and 18 - Form 1040 — Schedule SE