3.24.106. Estate Tax Returns

Henry A. Cherry

HENRY A<CHERRY

Janet C. Redbud Violet

JANET C REDBUD<VIOLET

Juan Garza Kumquat

JUAN<GARZA KUMQUAT

Mary Collie Balsas

MARY COLLIE<BALSAS

Mary Lea-Wren

MARY<LEA-WREN

Goliath

-<GOLIATH

Hugh J. Heron Sr.

HUGH J<HERON<SR

James C. Smelt Dec’d

JAMES C<SMELT<DECD

(1)

Service Center (SC) Block Control

ABC

(auto)

The screen displays the Alpha Block Control (ABC) Number that was entered in the Entry Operator (EOP) Dialog Window. It cannot be changed.

(2)

Block Document Locator Number (DLN)

DLN

<Enter>

Enter the first 11-digits from:
(a) Form 813 - the "Block DLN" box.
(b) Form 1332 - the "Document Locator Number" box.
(c) Form 3893 - box 2.
The Key Verification (KV) EOP will verify the DLN from the first document of the block.

(3)

Batch Number

BATCH

<Enter>

Enter the batch number from:
(a) Form 813 and Form 1332 - the "Batch Control Number" box.
(b) Form 3893 - box 3.
If not present, enter the number from the batch transmittal sheet.

(4)

Document Count

COUNT

<Enter>

Enter the document count from:
(a) Form 813 and Form 1332 - the circled serial number. If a full block (100 documents) or if a number is not circled, enter 100.
(b) Form 3893 - box 4.

(5)

Prejournalized Credit Amount

CR

<Enter>

Enter the amount:
(a) Form 813 - labeled "CR" or "Credit".
(b) Form 3893 - box 5.

(6)

Prejournalized Debit Amount

DB

<Enter>

Enter the amount from:
(a) Form 813 - labeled "DR" or "Debit".
(b) Form 3893 - box 6.

(7)

Transaction Code

TRCODE

<Enter>

No entry required.
Press <Enter>.

(8)

Transaction Date

TRDATE

<Enter>

No entry required.
Press <Enter>.

(9)

Master File Tax (MFT) Code

MFT

<Enter>

Enter the 2-digit code from:
(a) Form 813 - the "Date" box.
(b) Form 3893 - box 9.

(10)

Secondary Amount

SECAMT

<Enter>

Enter the bracketed amount from:
(a) Form 813 - the "Total" box.
(b) Form 3893 - box 10.

(11)

Source Code

SOURCE

<Enter>

If the control document is Form 3893, enter from box 11 as follows:
(a) R = "Reprocessable" box checked.
(b) N = "Reinput of Unpostable" box checked.
(c) 4 = "SC Reinput" box checked.
If none of the boxes is checked, consult your supervisor who will determine if a source code is required.
If any other control document, press <Enter>.

(12)

Year Digit

YEAR

<Enter>

If the control document is Form 3893, enter the digit from box 12; otherwise, press <Enter>.

(13)

Period Code

PRIOR YEAR

<Enter>

No entry required.
Press <Enter>.

(14)

Remittance Processing System (RPS) Indicator

RPS

<Enter>

Enter a "2" if:
(a) "RPS" is edited or stamped in the upper center margin of Form 813 or Form 1332or Residual Remittance Processing System (RRPS), "RRPS" is in the header of Form 1332.
(b) box 13 is checked on Form 3893.

(1)

Section Number

SECT:

Section "01" will always be generated. No entry is required.

(2)

DLN Serial Number

SER Number

<Enter>

Enter the last two digits of the 13-digit DLN from the upper part of the form. If the serial number has been generated by the system, verify that it matches the document being entered.

(3)

Check Digit

CD

<Enter>

Press <Enter>.

(4)

Name Control

NC

<Enter>

Enter the Name Control characters as underlined or edited through a total of four from the "Decedents Name Line", line 1b.

(5)

Social Security Number (SSN)

SSN

Enter the SSN as shown from "Decedent's Social Security No." box.

(6)

Address Check

ADDRESS CHECK?

Enter "Y" or "N" as appropriate.

(7)

Street Key

STREET KEY

<Enter>

Enter the Street Key from Executor's address.

(8)

ZIP Key

ZIP KEY

<Enter>

Enter the ZIP Key from Executor's address.

(9)

Decedent Name

DEC NAME

<Enter>

Enter the name from the "Decedent Name Line", line 1, at the top of the return.
See IRM 3.24.106.3 for instructions on entry.

(10)

County

3A COUN

<Enter>

Enter the information from line 3a in the entity area exactly as shown.

(11)

State Code

3A ST

<Enter>

Enter the standard state abbreviation from line 3a in the entity area.

(12)

ZIP Code

3A ZIP

<Enter>

Enter the ZIP Code from line 3a in the entity area.

(13)

Date of Birth

LN4

<Enter>

Enter the date in MMDDYYYY format from box 4. If the century digits are not present, enter "19" for the century digits. For example, "5/17/14" would be entered as "05171914".

(14)

Date of Death

LN5

<Enter>

Enter the date from box 5.

(15)

Error Resolution System (ERS) Action Code

ACTCD

<Enter>

Enter the digits from the bottom left margin.

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter "02".

(2)

Name of Executor

EX NAME

<Enter>

Enter the Name as shown or edited from line 6a with no caret or space in the first position.

(3)

In Care of Name

C/O NAME

<Enter>

Enter the in care of name if shown.

(4)

Foreign Street Address

FGN ADD

<Enter>

Enter the foreign address information as shown or edited from the entity area.

(5)

Street Address

ADDR

<Enter>

Enter the street address from line 6b.

(6)

City

CITY

<Enter>

Enter the city from line 6b.

(7)

State

ST

<Enter>

Enter the standard state abbreviation from line 6b.

(8)

ZIP Code

ZIP

<Enter>

Enter the ZIP Code as shown from line 6b.

(9)

Multiple Executors

BXLN6D

<Enter>

Enter "1" if the checkbox, line 6d, is checked.

(10)

Asset Value Estimate Indicator

01AEI

<Enter>

Enter "1" if the checkbox, line 11, is checked.

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter "03".

(2)

Remittance

RMT

<Enter>

Enter the green rockered amount from the balance due area of the return or an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document (Form 813 or Form 3926) for the correct amount.
This is a MUST ENTER field if a Pre-journalized Credit Amount (prompt "CR") was entered in the Block Header.

(3)

Received Date

RDATE

<Enter>

Enter the date as stamped or edited on the face of the return.

(4)

Condition Code

CC

<Enter>

Enter the alpha codes edited in the upper left margin.

(5)

Penalty and Interest Code

P&I

<Enter>

Enter the digit edited in the upper right margin.

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter "04".

(2)

Total Gross Estate

LN1

<Enter>

Enter the amount from line 1.

(3)

Total Allowable Deductions

LN2

<Enter>

Enter the amount from line 2.

(4)

Tentative Taxable Estate

L3A

<Enter> MINUS (−)

Enter the amount from line 3a.

(5)

State Death Tax Deduction

L3B

<Enter>

Enter the amount from line 3b.

(6)

Taxable Estate

L3C

<Enter>

Enter the amount from line 3c.

(7)

Adjusted Taxable Gifts

LN4

<Enter>

Enter the amount from line 4.

(8)

Taxable Estate Net

LN5

<Enter>

Enter the amount from line 5.

(9)

Tentative Tax-Table A

LN6

<Enter>

Enter the amount from line 6.

(10)

Total Gift Taxes

LN7

<Enter>

Enter the amount from line 7.

(11)

Gross Estate Tax

LN8

<Enter>

Enter the amount from line 8.

(12)

Maximum Unified Credit

LN9

<Enter>

Enter the amount from line 9.

(13)

Basic Exclusion

L9A

<Enter>

Enter the amount from line 9a.

(14)

Deceased Spousal Un-Used Exclusion

L9B

<Enter>

Enter the amount from line 9b.

(15)

Restored Exclusion Amount

L9C

<Enter>

Enter the amount from line 9c.

(16)

Applicable Exclusion Amount

L9D

<Enter>

Enter the amount from line 9d.

(17)

Applicable Credit Amount

L9E

<Enter>

Enter the amount from line 9e.

(18)

Adjustment to Applicable Credit

L10

<Enter>

Enter the amount from line 10.

(19)

Allowable Applicable Credit

L11

<Enter>

Enter the amount from line 11.

(20)

Gross Estate Tax minus Allowable Applicable Credit

L12

<Enter>

Enter the amount from line 12.

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter "05".

(2)

Foreign Death Tax Credit

L13

<Enter>

Enter the amount from line 13.

(3)

Prior Transfer Credit

L14

<Enter>

Enter the amount from line 14.

(4)

Total Credits

L15

<Enter>

Enter the amount from line 15.

(5)

Net Estate Tax

L16

<Enter>

Enter the amount from line 16.

(6)

Generation-Skipping Transfer Tax

L17

<Enter>

Enter the amount from line 17.

(7)

Total Transfer Taxes

L18

<Enter>

Enter the amount from line 18.

(8)

Prior Payments

L19

<Enter>

Enter the amount from line 19.

(9)

Balance Due

L20

<Enter> MINUS (−)

Enter the amount from line 20.

(10)

Payment Indicator

20RT

<Enter> ★★★★★★

Enter the edited digit from the right margin of line 20.

(11)

Preparer's PTIN

PTIN

<Enter>

Enter the Preparer's SSN or Preparer's Taxpayer Identification Number (PTIN).

(12)

Preparer's Employer Identification Number (EIN)

PEIN

<Enter>

Enter the Firm’s EIN.

(13)

Preparer's Telephone Number

TEL Number

<Enter>

Enter the Preparer's telephone number.

(1)

Section Number

SECT:

<Enter:

Press <Enter> if already present on the screen; otherwise enter "06".

(2)

Marital Status

06AMS

<Enter>

Enter "Marital Status" found on Page 2, Part 4, line 3a, as follows:
a. Enter a "1" if Married box is checked.
b. Enter a "2" if Widow/Widower box is checked.
c. Enter a "3" if Single box is checked.
d. Enter a "4" if Legally Separated box is checked.
e. Enter a "5" if Divorced box is checked.

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter "07".

(2)

Protective Claim for Refund Indicator

0706

<Enter>

Enter Protection Claim for Refund Indicator from Page 2, Part 4, line 6.
a. Enter "1" if Yes checkbox is checked.
b. Enter "2" if No checkbox is checked.
c. If none or both boxes are checked, press <Enter>.

(3)

Gross Estate Estimated Value Assets

0710A

<Enter>

Enter Gross Estate Estimated Value Assets from Page 3, Part 5, line 10, Column 1.

(4)

Gross Estate Estimated Value Assets

0710B

<Enter<

Enter Gross Estate Estimated Value Assets from Page 3, Part 5, line 10, Column 2.

(5)

Deductions Estimated Value of Assets

0723

<Enter>

Enter Deductions Estimated Value of Assets from Page 3, Part 5, line 23.

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise, enter "08".

(2)

Decline DSUE Indicator

08DDI

<Enter>

Enter Decline DSUE Indicator found in Part 6, Section A, as follows:
a. If the checkbox is NOT checked, enter 1 - Yes.
b. If the checkbox is checked, enter 2 - No.

(3)

Qualified Domestic Trust Indicator

08QDT

<Enter>

Enter Qualified Domestic Trust Indicator found in Part 6, Section B, checkbox as follows:
a. Blank - Not Present.
b. Enter 1 - Yes.
c. Enter 2 - No.
d. If both boxes are checked, press <Enter>.

(4)

DSUE Application Exclusion Amount

08C1

<Enter>

Enter the amount from Part 6, Section C, line 1.

(5)

DSUE Aggregate Gift Tax

08C2

<Enter>

Enter the amount from Part 6, Section C, line 2.

(6)

DSUE Value of cumulative lifetime gifts

08C3

<Enter>

Enter the amount from Part 6, Section C, line 3.

(7)

DSUE Applicable

08C4

<Enter>

Enter the amount from Part 6, Section C, line 4.

(8)

DSUE Adjusted Applicable Credit

08C5

<Enter>

Enter the amount from Part 6, Section C, line 5.

(9)

DSUE Adjusted Applicable Credit Percentage

08C6

<Enter>

Enter the amount from Part 6, Section C, line 6.

(10)

DSUE Gross Exclusion

08C7

<Enter>

Enter the amount from Part 6, Section C, line 7.

(11)

DSUE Net Taxable Estate

08C8

<Enter>

Enter the amount from Part 6, Section C, line 8.

(12)

DSUE Exclusion

08C9

<Enter>

Enter the amount from Part 6, Section C, line 9.

(13)

DSUE Amount Portable to Surviving Spouse

08C10

<Enter>

Enter the amount from Part 6, Section C, line 10.

(14)

DSUE Deceased Spouse Name 1

08D1A

<Enter>

Enter the name of Last Deceased Spouse 1 from Part 6, Section D, Column A, line 1.

(15)

DSUE Date of Death 1

08D1B

<Enter>

Enter the Date of Death of Last Deceased Spouse 1 from Part 6, Section D, Column B, line 1.

(16)

DSUE Portability Election Indicator

08D1C

<Enter>

Enter the DSUE Portability Election Indicator 1 from Last Deceased Spouse from Part 6, Section D, Column C, line 1, as follows:
a. Blank - Not Present.
b. Enter 1 - Yes.
c. Enter 2 - No.
d. If both boxes are checked, press <Enter>.

(17)

DSUE Portable Amount 1

08D1D

<Enter>

Enter the Last Deceased Spouse DSUE Portability Amount from Part 6, Section D, Column D, line 1.

(18)

DSUE Donor Gift Amount 1

08D1E

<Enter>

Enter the Last Deceased Spouse DSUE Donor Gift Amount 1 from Part 6, Section D, Column E, line 1.

(19)

DSUE Date of Gift Amount 1

08D1F

<Enter>

Enter the Last Deceased Spouse DSUE Date of Gift Amount 1 from Part 6, Section D, Column F, line 1.

(20)

DSUE Remaining Amount 1

08D1G

<Enter>

Enter the Last Deceased Spouse DSUE Remaining Amount 1 from Part 6, Section D, Column G, line 1.

(1)

Section Number

SECT:

<Enter>

Press <Enter: if already present on the screen; otherwise enter "09".

(2)

DSUE Deceased Spouse Name 2

09D2A

<Enter>

Enter the DSUE Pre-Deceased Spouse Name 2 from Part 6, Section D, Column A, line 2.

(3)

DSUE Date of Death 2

09D2B

<Enter>

Enter the DSUE Date of Death 2 from Part 6, Section D, Column B, line 2.

(4)

DSUE Portability Election Indicator 2

09D2C

<Enter>

Enter the DSUE Portability Election Indicator 2 from Part 6, Section D, Column C, line 2, as follows:
a. Blank - Not Present.
b. 1 - Yes.
c. 2 - No.
d. If both boxes are checked, press <Enter>.

(5)

DSUE Portable Amount 2

09D2D

<Enter>

Enter the DSUE Portable Amount 2 from Part 6, Section D, Column D, line 2.

(6)

DSUE Donor Gift Amount 2

09D2E

<Enter>

Enter the DSUE Donor Gift Amount 2 from Part 6, Section D, Column E, line 2.

(7)

DSUE Date of Gift 2

09D2F

<Enter>

Enter the DSUE Date of Gift 2 from Part 6, Section D, Column F, line 2.

(8)

DSUE Deceased Spouse Name 3

09D3A

<Enter>

Enter the DSUE Pre-Deceased Spouse Name 3 from Part 6, Section D, Column A, line 3.

(9)

DSUE Date of Death 3

09D3B

<Enter>

Enter the DSUE Date of Death 3 from Part 6, Section D, Column B, line 3.

(10)

DSUE Portability Election Indicator 3

09D3C

<Enter>

Enter the DSUE Portability Election Indicator 3 from Part 6, Section D, Column C, line 3.
a. Blank - Not Present.
b. 1 - Yes.
c. 2 - No.
d. If both boxes are checked, press <Enter>.

(11)

DSUE Portable Amount 3

09D3D

<Enter>

Enter the DSUE Portable Amount 3 from Part 6, Section D, Column D, line 3.

(12)

DSUE Donor Gift Amount 3

09D3E

<Enter>

Enter the DSUE Donor Gift Amount 3 from Part 6, Section D, Column E, line 3.

(13)

DSUE Date of Gift 3

09D3F

<Enter>

Enter the DSUE Date of Gift 3 from Part 6, Section D, Column F, line 3.

(14)

DSUE Deceased Spouse Name 4

09D4A

<Enter>

Enter the DSUE Pre-Deceased Spouse Name 4 from Part 6, Section D, Column A, line 4.

(15)

DSUE Date of Death 4

09D4B

<Enter>

Enter the DSUE Date of Death 4 from Part 6, Section D, Column B, line 4.

(16)

DSUE Portability Election Indicator 4

09D4C

<Enter>

Enter the DSUE Portability Election Indicator 4 from Part 6, Section D, Column C, line 4, as follows:
a. Blank - Not Present.
b. 1 - Yes.
c. 2 - No.
d. If both boxes are checked, press <Enter>.

(17)

DSUE Portable Amount 4

09D4D

<Enter>

Enter the DSUE Portable Amount 4 from Part 6, Section D, Column D, line 4.

(18)

DSUE Donor Gift Amount 4

09D4E

<Enter>

Enter the DSUE Donor Gift Amount 4 from Part 6, Section D, Column E, line 4.

(19)

DSUE Date of Gift 4

09D4F

<Enter>

Enter the DSUE Date of Gift 4 from Part 6, Section D, Column F, line 4.

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise, enter "10".

(2)

DSUE Deceased Spouse Name 5

10D5A

<Enter>

Enter the DSUE Pre-Deceased Spouse Name from Part 6, Section D, Column A, line 5.

(3)

DSUE Date of Death 5

10D5B

<Enter>

Enter the DSUE Date of Death from Part 6, Section D, Column B, line 5.

(4)

DSUE Portability Election Indicator 5

10D5C

<Enter>

Enter the DSUE Portability Election Indicator from Part 6, Section D, Column C, line 5, as follows:
a. Blank - Not Present.
b. 1 - Yes.
c. 2 - No.
d. If both boxes are checked, press <Enter>.

(5)

DSUE Portable Amount 5

10D5D

<Enter>

Enter the DSUE Portable Amount from Part 6, Section D, Column D, line 5.

(6)

DSUE Donor Gift Amount 5

10D5E

<Enter>

Enter the DSUE Donor Gift Amount from Part 6, Section D, Column E, line 5.

(7)

DSUE Date of Gift 5

10D5F

<Enter>

Enter the DSUE Date of Gift from Part 6, Section D, Column F, line 5.

(8)

DSUE Deceased Spouse Name 6

10D6A

<Enter>

Enter the DSUE Pre-Deceased Spouse Name from Part 6, Section D, Column A, line 6.

(9)

DSUE Date of Death 6

10D6B

<Enter>

Enter the DSUE Date of Death from Part 6, Section D, Column B, line 6.

(10)

DSUE Portability Election Indicator 6

10D6C

<Enter>

Enter the DSUE Portability Election Indicator from Part 6, Section D, Column C, line 6. as follows:
a. Blank - Not Present.
b. 1 - Yes.
c. 2 - No.
d. If both boxes are checked, press <Enter>.

(11)

DSUE Portable Amount 6

10D6D

<Enter>

Enter the DSUE Portable Amount from Part 6, Section D, Column D, line 6.

(12)

DSUE Donor Gift Amount 6

10D6E

<Enter>

Enter the DSUE Donor Gift Amount from Part 6, Section D, Column E, line 6.

(13)

DSUE Date of Gift 6

10D6F

<Enter>

Enter the DSUE Date of Gift from Part 6, Section D, Column F, line 6.

(14)

DSUE Deceased Spouse Name 7

10D7A

<Enter>

Enter the DSUE Pre-Deceased Spouse Name 7 from Part 6, Section D, Column A, line 7.

(15)

DSUE Date of Death 7

10D7B

<Enter>

Enter the DSUE Date of Death 7 from Part 6, Section D, Column B, line 7.

(16)

DSUE Portability Election Indicator 7

10D7C

<Enter>

Enter the DSUE Portability Election Indicator from Part 6, Section D, Column C, line 7, as follows:
a. Blank - Not Present.
b. 1 - Yes.
c. 2 - No.
d. If both boxes are checked, press <Enter>.

(17)

DSUE Portable Amount 7

10D7D

<Enter>

Enter the DSUE Portable Amount from Part 6, Section D, Column D, line 7.

(18)

DSUE Donor Gift Amount 7

10D7E

<Enter>

Enter the DSUE Donor Gift Amount from Part 6, Section D, Column E, line 7.

(19)

DSUE Date of Gift 7

10D7F

<Enter>

Enter the DSUE Date of Gift from Part 6, Section D, Column F, line 7.

(20)

DSUE Amount

10DSU

<Enter>

Enter the DSUE Amount from Part 6, Section D, found at the bottom of Column E, following the dotted line.

(1)

Section Number

SECT:

Section "01" will always be generated. No entry is required.

(2)

DLN Serial Number

SER Number

<Enter>

Enter the last two digits of the 13-digit DLN from the upper part of the form. If the serial number has been generated by the system, verify that it matches the document being entered.

(3)

Name Control

NC

<Enter>

Enter the Name Control from the "Decedent's Last Name" found in Part 1, box 1b.

(4)

SSN

SSN

Enter the SSN as shown from "Decedent's Social Security No." box.

(5)

Address Check

ADDRESS CHECK?

Enter "Y" or "N" as appropriate.

(6)

Street Key

STREET KEY

<Enter>

Enter the Street Key from Executor's address.

(7)

ZIP Key

ZIP KEY

<Enter>

Enter ZIP Key from Executor's address.

(8)

Decedent Name

DEC NAME

<Enter>

Enter the name from the "Decedent Name Line", line 1, at the top of the return.

(9)

Date of Birth

L7A

<Enter>

Enter the 8-digit date from box 7a in MMDDYYYY format.

(10)

Date of Death

LN6

<Enter>

Enter the date from box 6.

(11)

ERS Action Code

ACTCD

<Enter>

Enter the digits from the bottom center margin.

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter "02".

(2)

Name of Executor

EX NAME

<Enter>

Enter the Name as shown or edited from line 9a or 11a (2013 form revision and prior), whichever is present.

(3)

In Care of Name

C/O NAME

<Enter>

Enter the in care of name if shown.

(4)

Foreign Street Address

FGN ADD

<Enter>

Enter the foreign street address if shown on line 11b (2013 form revision and prior).

(5)

Street Address

ADDR

<Enter>

Enter the street address information from line 9b or line 11b (2013 form revision and prior).

(6)

City

CITY

<Enter>

Enter the city from line 9b or line 11b (2013 form revision and prior).

(7)

State

ST

<Enter>

Enter the standard state abbreviation from line 9b or 11b (2013 form revision and prior).

(8)

ZIP Code

ZIP

<Enter>

Enter the ZIP Code from line 9b or line 11b (2013 form revision and prior).

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter "03".

(2)

Remittance

RMT

<Enter>

Enter the green rockered amount from the balance due area of the return or an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document (Form 813 or Form 3926) for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR") was entered in the Block Header.

(3)

Date Received

RDATE

<Enter>

Enter the date as stamped or edited on the face of the return.

(4)

Condition Code

CC

<Enter>

Enter the alpha codes edited in the upper left margin.
For "G" Coded returns, end the document after this element.

(5)

Penalty and Interest Code

P&I

<Enter>

Enter the edited digit from the upper right margin.

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter "04".

(2)

Taxable Estate

LN1

<Enter>

Enter the amount from line 1.

(3)

Taxable Gifts Adjusted

LN2

<Enter>

Enter the amount from line 2.

(4)

Total Taxable Estate and Gifts

LN3

<Enter>

Enter the amount from line 3.

(5)

Tentative Tax on Total Taxable Estate and Gifts

LN4

<Enter>

Enter the amount from line 4.

(6)

Tentative Tax on Gifts

LN5

<Enter>

Enter the amount from line 5.

(7)

Gross Estate Tax

LN6

<Enter>

Enter the amount from line 6.

(8)

Unified Credit

LN7

<Enter>

Enter the amount from line 7.

(9)

Balance

LN8

<Enter>

Enter the amount from line 8.

(10)

Other Credits

LN9

<Enter>

Enter the amount from line 9.

(11)

Credit for Tax on Prior Transfers

L10

<Enter>

Enter the amount from line 10.

(12)

Total Credit for Federal and Prior Transfers

L11

<Enter>

Enter the amount from line 11.

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen; otherwise enter "05".

(2)

Net Estate Tax

L12

<Enter>

Enter the amount from line 12.

(3)

Generation-Skipping Transfer Tax

L13

<Enter>

Enter the amount from line 13.

(4)

Total Transfer Taxes

L14

<Enter>

Enter the amount from line 14.

(5)

Prior Payments

L15

<Enter>

Enter the amount from line 15.

(6)

Balance Due

L16

<Enter> MINUS (−)

Enter the amount from line 16.

(7)

Payment Indicator

16CD

<Enter>

Enter the edited digit from the right margin of line 16.

(8)

Expatriate Indicator

BOT LF

<Enter>

Enter the edited digit (preceded by "EXP") from the bottom left corner.

(9)

Preparer PTIN

PTIN

<Enter>

Enter the Preparer PTIN or SSN.

(10)

Preparer EIN

PEIN

<Enter>

Enter the Firm’s EIN.

(11)

Preparer Telephone Number

TEL Number

<Enter>

Enter the Preparer Telephone Number.

(12)

Gross Estate in U.S.

SCHB 1

<Enter>

Enter the amount from line 1, Schedule B.

(13)

Gross Estate outside U.S.

LN2

<Enter>

Enter the amount from line 2, Schedule B.

(14)

State Death Tax Deduction

LN7

<Enter>

Enter the amount from line 7, Schedule B.

(1)

Section Number

SECT:

Section "01" will always be generated. No entry is required.

(2)

DLN Serial Number

SER Number

<Enter>

Enter the last two digits of the 13-digit DLN from the upper part of the form. If the serial number has been generated by the system, verify that it matches the document being entered.

(3)

Check Digit

CD

<Enter>

Press <Enter>.

(4)

Name Control of Distributee

NC

<Enter>

Enter the Name Control from the "Distributee Name Line", line 1a.

(5)

Taxpayer Identification Number (TIN)

1B/1C

Enter the TIN as follows:
(a) from line 1b or
(b) from line 1c
If both are present, enter from line 1b.

(6)

TIN Type

TYPE

<Enter>

Enter the edited zero (0) following the TIN, if present.

(7)

Address Check

ADDRESS CHECK?

Enter "Y" or "N" as appropriate.

(8)

Street Key

STREET KEY

<Enter>

Enter the Street Key from line 2b.

(9)

ZIP Key

ZIP KEY

<Enter>

Enter the ZIP Key from line 2b.

(10)

Tax Period

TAXPR

<Enter>

Enter the edited tax period from the top of the return.

(11)

Received Date

RDATE

<Enter>

Enter the date as stamped or edited on the face of the return.

(12)

Condition Codes

CC

<Enter>

Enter the edited alpha codes from the upper left margin.
If a "G" Condition Code is present and the return is non-remittance, end the document after this element.
If a "G" Condition Code is present and the return is remittance, press <F6> after this element and continue to Section 03.

(13)

Penalty & Interest Code

P&I

<Enter>

Enter the edited digit from the upper right margin.

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen. Otherwise enter "02".

(2)

In Care of Name Line

C/O NAME

<Enter>

Enter the in care of name from Line 2b if shown.

(3)

Foreign Address

FGN ADD

<Enter>

Enter the foreign address as shown or edited if present.

(4)

Address of Person Filing

ADDR

<Enter>

Enter the street address information as shown or edited from Line 2b.

(5)

City

CITY

<Enter>

Enter the city from Line 2b.

(6)

State

ST

<Enter>

Enter the standard state abbreviation from Line 2b.

(7)

ZIP Code

ZIP

<Enter>

Enter the ZIP Code from Line 2b.

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen. Otherwise enter "03".

(2)

Remittance

RMT

<Enter>

Enter the green rockered amount from the balance due area of the return or an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document (Form 813 or Form 3926) for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR") was entered in the Block Header.

(3)

Total Transfers

LN3

<Enter>

Enter the amount from line 3.

(4)

Adjusted Allowable Expenses

LN4

<Enter>

Enter the amount from line 4.

(5)

Taxable Amount

LN5

<Enter>

Enter the amount from line 5.

(6)

Generation Skipping Transfer (GST) Tax

LN7

<Enter>

Enter the amount from line 7.

(7)

Payment Made with 7004

LN8

<Enter>

Enter the amount from line 8.

(8)

Balance Due/Overpayment

9/10

<Enter> MINUS (−)

Enter the amount from line 9 or line 10 as follows:
(a) Enter the amount from line 9, if present, and press <Enter>.
(b) If there is no entry on line 9, enter the amount from line 10 and press MINUS(-).

(9)

Preparer's SSN

PSSN

<Enter>

Enter the Preparer's SSN or PTIN.

(10)

Preparer's EIN

PEIN

<Enter>

Enter the Preparer's EIN.

(11)

Preparer's Telephone Number

TEL Number

<Enter>

Enter the Preparer's telephone number.

(1)

Section Number

SECT:

Section "01" will always be generated. No entry is required.

(2)

DLN Serial Number

SER Number

<Enter>

Enter the last two digits of the 13-digit DLN from the upper part of the form. If the serial number has been generated by the system, verify that it matches the document being entered.

(3)

Check Digit

CD

<Enter>

Press <Enter>.

(4)

Name Control

NC

<Enter>

Enter the Name Control from the "Trust Name Line", line 1a.

(5)

EIN of Trust

EIN

<Enter>

Enter the EIN from line 1b.

(6)

Address Check

ADDRESS CHECK?

<Enter>

Enter "Y" or "N" as appropriate.

(7)

Street Key

STREET KEY

<Enter>

Enter the Street Key from line 2b.

(8)

ZIP Key

ZIP KEY

<Enter>

Enter the ZIP Key from line 2b.

(9)

Tax Period

TAXPR

<Enter>

Enter the edited tax period from the top of the return.

(10)

Received Date

RDATE

<Enter>

Enter the date as stamped or edited on the face of the return.

(11)

Condition Codes

CC

<Enter>

Enter the edited alpha codes from the upper left margin.
(a) If a "G" Condition code is present and the return is non-remittance, end the document after this element.
(b) If a "G" Condition code is present and the return is a remittance, press <F6> after this element and continue to Section 03.

(12)

Penalty & Interest Code

P&I

<Enter>

Enter the edited digit from the upper right margin.

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen. Otherwise enter "02".

(2)

In Care of Name Line

C/O NAME

<Enter>

Enter the in care of name if shown.

(3)

Foreign Address

FGN ADD

<Enter>

Enter the foreign address as shown or edited when present.

(4)

Address

ADDR

<Enter>

Enter the street address information as shown or edited from Line 2b.

(5)

City

CITY

<Enter>

Enter the city from Line 2b.

(6)

State

ST

<Enter>

Enter the standard state abbreviation from Line 2b.

(7)

ZIP Code

ZIP

<Enter>

Enter the ZIP Code from Line 2b.

(1)

Section Number

SECT:

<Enter>

Press <Enter> if already present on the screen. Otherwise enter "03".

(2)

Remittance

RMT

<Enter>

Enter the green rockered amount from the balance due area of the return or an attached cash register receipt.
If no amount is edited or the edited amount is illegible, check the control document (Form 813 or Form 3926) for the correct amount.
This is a MUST ENTER field if a Prejournalized Credit Amount (prompt "CR") was entered in the Block Header.

(3)

Net GST Tax

L10

<Enter>

Enter the amount from line 10.

(4)

Payment Made with 7004

L11

<Enter>

Enter the amount from line 11.

(5)

Balance Due/Overpayment

12/13

<Enter> MINUS (−)

Enter the amount from line 12 or line 13 as follows:
(a) Enter the amount from line 12, if present, and press <Enter>.
(b) If there is no entry on line 12, enter the amount from line 13 and press MINUS(-).

(6)

Preparer's SSN

PSSN

<Enter>

Enter the Preparer's SSN or PTIN.

(7)

Preparer's EIN

PEIN

<Enter>

Enter the Firm’s EIN.

(8)

Preparer's Telephone Number

TEL Number

<Enter>

Enter the Preparer's telephone number.