Submission Processing employees process exempt organization returns.

IRM 3.11.12 provides instructions for processing exempt organization returns in the Ogden Submission Processing Campus Code and Edit function.

All Policy Statements for Submission Processing are contained in IRM 1.2.1, Servicewide Policies and Authorities, Servicewide Policy Statements.

The Director, Tax Exempt/Government Entities, Business Systems Planning (BSP), Submission Processing Program and Oversight (SPP&O) is the responsible for monitoring operational performance for the Exempt Organization Submission Processing campus.

The Operations Manager monitors operational performance for their operation.

The Team Manager/Lead monitors performance monitoring and ensuring employees have the tools to perform their duties.

The Team Employees are responsible to follow the instructions contained in this IRM and keep updated IRM procedures.

Program Goals: Ensure documents are code and edit ready for transcription.

Program Effectiveness: The program goals are measured using the following methods:

Quality Review conducts a statistical valid sample size review of completed work to ensure IRM guidelines are followed.

The ReferenceNet - Legal and Tax Research Service page provides an Acronym Database to research acronyms found within this IRM.

The following is a list of related resources:

Program guidance doesn’t always apply to the work in all offices in all areas of the country. Sometimes, you may need to work in a way that doesn't comply with the official procedures in the IRM.

Guidance that deviates from the IRM or that establishes new practices (even if temporary) must be:

When you prepare a request:

Guidance which deviates from the IRM may require disclosure on IRS.gov to adhere to FOIA laws. For information on the E-FOIA criteria and requirements, see IRM 1.11.1.3.1, Transparency of Instructions to Staff.

Numbers in parenthesis (e.g., (1), (2)), indicate paragraph numbers.

Indented numerical lists (e.g., 1., 2.), indicate steps you must take in order. Complete the procedure in step one before doing the procedure in step two, and consider all steps.

Indented alphabetical or bullet lists (e.g., a., b.), indicate procedures or informational items where order isn't important, however, you must consider all items.

The National Taxpayer Advocate reached agreements with the Commissioners or Chiefs of Taxpayer Services (TS) Division, Small Business and Self Employed (SB/SE) Division, Tax Exemption Government Entities (TE/GE), Criminal Investigation (CI), Independent Office of Appeals, and Large Business and International (LB&I) that outline the procedures and responsibilities for the processing Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete case transactions rests outside of TAS. These agreements are known as Service Level Agreements (SLAs).

SLAs are located in IRM 25.30.7, Service Level Agreements between the Tax Exempt & Government Entities Division and the Taxpayer Advocate Service.

Taxpayer Advocate Service uses the Operation Assistance Request (OAR) process to refer cases when TAS lacks either the statutory or delegated authority to resolve a taxpayer's problem. The TAS uses Form 12412, Operations Assistance Request, to initiate the OAR process.

In cases requiring an OAR, TAS completes Form 12412 and sends the case to the Operating Division Liaison via Form 3210. The Operating Division Liaison reviews the case, assigns it to the appropriate area, and monitors the case through its conclusion. Refer to Document 12990, IRS Records Control Schedules (RCS) 29, Item 91 for the National Archives and Records Administration (NARA) approved Form 3210, Document Transmittal retention and disposition requirement.

The W&I Submission Processing Liaison acknowledges receipt and gives the IRS employee’s name and phone number assigned to work the case within one workday of receipt of the OAR involving Expedite processing. The W&I Submission Processing Liaison provides a relief/no relief decision within three workdays of acknowledging receipt of the Expedite OAR. The decision is by: telephone or in writing on Form 3210, Document Transmittal, via fax, secured email, or hand delivery to the TAS office that initiated the OAR.

For OARs that don't require expedite handling, the W&I Submission Processing Liaison acknowledges receipt and gives the IRS employee’s name and phone number assigned to work the case within three workdays of receipt of the OAR. If necessary, the W&I employee assigned to the case negotiates a reasonable timeframe to resolve the OAR with the TAS employee.

Complete OAR cases as soon as possible. The assigned area will complete the case on the time frames listed on Form 12412.

For more detailed information, please refer to: IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, and IRM 13.1.7.4, Exceptions to Taxpayer Advocate Service Criteria, for information on cases that TAS will no longer accept.

Refer to a TAS office if the IRS employee receives a taxpayer contact, and the employee can’t initiate action to resolve the taxpayer’s inquiry or provide the relief requested by the taxpayer. A taxpayer shouldn’t have to specifically request TAS assistance to be referred to TAS. IRS employees advise taxpayers of the option to seek TAS assistance when appropriate. TAS generally accepts the taxpayer’s problem at face value, and doesn’t require documentation from the taxpayer unless needed or required by the IRM to provide the requested relief.

A referral to a TAS office isn't necessary even if TAS Case Criteria are met if the IRS employee can resolve a taxpayer’s inquiry or provide the relief requested, per IRM 13.1.7.5, Same Day Resolution. The definition of Same Day Resolution is "within 24 hours" . However, even if you can’t completely resolve the issue within 24 hours, if you’ve taken steps within 24 hours to resolve the taxpayer’s issue, these cases also meet the definition of same day. Don't refer these cases to TAS unless the taxpayer asks to be transferred to TAS.

See IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines, for more information.

Don’t refer the following types of cases to TAS:

TAS Case Acceptance Criteria: TAS accepts cases in which the taxpayer:

Other TAS Case Acceptance Criteria:

The TE/GE and TS SLA identifies a set of processing and customer service targets in which the TE/GE Division and the TS Division agree on an acceptable level of service for the term of the agreement.

Underlying this SLA are six key service needs:

BMF Identification Theft is increasing. If a tax examiner in Submission Processing (SP) Code and Edit (C&E) finds a case with attachments or correspondence indicating the taxpayer is a victim of ID Theft, provide the entire case to your senior/lead. Your senior/lead expedites the case to the PA staff to refer to one of the SP BMF ID Theft liaisons. The taxpayer must clearly state that they are a victim of ID Theft: don’t send cases that are subject to Fraud review.

The Internal Revenue Code (IRC) defines the activities of an EO.

The following returns are filed by Exempt Organizations:

The Subsection Code (SS XX) defines the IRC subsection (IRC under which the organization is exempt.

The Foundation Code identifies whether an IRC 501(c)(3) organization is a private foundation required to file Form 990-PF, or a public charity required to file Form 990 or Form 990-EZ and Schedule A.

EO Filers Defined:Figure 3.11.12-1a and Figure 3.11.12-1b define Exempt Organizations in both Subsection/Foundation Code order and tax return number order.

You can determine the Subsection Code and Foundation Code from either the information on the return or attachment(s), or INOLES research.

The purpose of this initiative is to achieve consistency in the Business Master File (BMF) Code & Edit processing IRMs.

Cincinnati, Ogden, and Paper Processing Branch BMF Code & Edit/ERS coordinated an effort to identify and develop topics for BMF Consistency.

We identify BMF Consistency subsections by a "♦" (diamond) before and after the subsection title.

Text in normal print is the common process for BMF returns. The text in bold print is form-specific and applies to this IRM only.

Use the following general information when editing Exempt Organization returns. If the general instructions and the form specific instructions conflict, follow the form specific instructions.

Perfect for legibility. If perfecting a dollar or "total" line and an amount isn’t present, bring the amount to the line from attachment(s) or from the lines feeding into the "total" line.

A dollar entry is a positive or negative dollar amount.

If any of the transcribed data lines are missing, compute the correct entry from available figures on the return or attachments. If you can’t determine the entry, leave blank.

Arrow the misplaced entry to the correct line if there is no question where the entry belongs. Otherwise, Edit the misplaced entry to the correct line and delete the entry on the incorrect line.

If the return is mis-batched:

If duplicate and/or multiple pages are received, process the first one and move all others to the end of the return.

If prior to tax period 202212 Form 990, Form 990-EZ, Form 990-PF or Form 990-T is determined to be incomplete and can’t be corrected from attachments, pull the return from processing and send the return back to the filer.

Any Form 990, Form 990-EZ, Form 990-PF, or Form 990-T for the 202212 tax period and subsequent must be filed electronically and not on paper.

If a paper Form 990, Form 990-EZ, Form 990-PF, or Form 990-T for 202212 and subsequent is received, pull the return from processing and send back to the filer. All Form 990, Form 990-EZ, Form 990-PF, or Form 990-T filed for tax period 202212 and subsequent must be filed electronically.

Any paper Form 8872 received after December 31, 2019 must be sent back to the filer. Form 8872 must be filed electronically.

Edit marks are edited on the return for transcription to the Automated Data Processing (ADP) System through ISRP. Code and Edit must edit in erasable red pencil/pen. Other areas can edit in brown, red, orange, purple or green pencil/pen.

The only items edited on the return are those for transcription except where specific instructions require editing of a non-transcribed item. Leave lines blank if the entry would be a zero amount unless otherwise instructed.

Never obliterate, alter or erase the original entry on a return when deleting or correcting an entry. Always exercise care to ensure that the original entry remains legible. Perfected entries provide a legible "edit trail" for anyone who may work with the return later.

For a description of specific edit marks, see the table below:

See Exhibit 3.11.12-3 for attachment guidance.

Use Form 12837 to request research when so instructed.

Use the following IDRS Command Codes for research:

You can identify MeF returns on IDRS by DLNs with a File Location Code of 92 or 93 (first two digits of the DLN).

You can view and/or print the return in its entirety by accessing the MeF Employee User Portal (EUP).

Procedures to access and use the EUP can be found in IRM 3.42.4.4.

Use Form 4227 to route return, attachment, photocopy, or other document to another function by doing one of the following:

Some examples of reasons for routing and/or instructions to note on Form 4227 include :

Correspondence Action Codes will not be used for Forms 990, 990-EZ, 990-PF, 990-T and 4720..

If a Form 990 series return or Form 4720 is determined to be incomplete, pull the return from processing and send back to the filer using the appropriate letter.

We use Action Codes to indicate whether we need correspondence, research, or some other action. The Action Code sets the suspense period assigned to the return and places the return in the workable or unworkable suspense inventory.

When necessary, assign a three-digit Action Code. Action Codes are valid for Forms 990, 990-EZ, 990-PF, 990-T, 1120-POL, 4720, 5227, 5768 and 8872. Process any other returns through a manual correction process. Use Computer Condition Code "U" on these returns when needing actions such as correspondence.

Edit the Action Code in the bottom left margin of the return.

Assign Action Codes in the following priority:

All returns for correspondence must be researched to determine if the account is in Status 97. If the account is in Status 97, pull the return from processing and send back to the filer unless “reinstatement of revocation” or similar language is written across the top of the form and/or on an attachment. If “reinstatement of revocation is written across the top and/or on an attachment and the return is complete, these returns must be processed and not sent back to the filer. If return is incomplete send the return back to the filer requesting the incomplete items but do not include the Status 97 paragraph.

If IRC 501(c)(28) Railroad Trust or Religious Technology Conflict or similar language is written across the top of the form and/or on an attachment the return must be processed and not sent back to the filer. If the return is incomplete send the return back to the filer requesting the incomplete items

Attach Form 4227 when needing more than one Action Code. Edit the second Action Code on Form 4227.

If requiring more than one Action Code of the same priority (e.g., 310 and 341), edit the Action Code with the shortest suspense period and attach Form 4227 to indicate the second unprocessable condition, see Exhibit 3.11.12-1.

Edit the following Action Codes when you can’t perfect a return from the information present:

Continue perfecting the return after editing the Action Code(s).

For a list of valid Action Codes, see Exhibit 3.11.12-1.

Computer Condition Codes (CCC) identify special conditions or computations to post to the Master file.

Edit CCCs in the center portion of the return below the entity section or per specific form instructions.

Edit one or more CCCs when so instructed.

Don’t re-edit marks entered by other areas, such as Compliance or Accounts Management, except to place the marks in the correct area.

Don’t edit CCC R or V if you are corresponding or sending the return back because it is not complete. The only exception would be Field Secured/Prepared returns when a Revenue Officer notates penalties should not be assessed. See IRM 3.11.12.3.14.7 through IRM 3.11.12.3.14.11.

A Return Processing Codes (RPC) is an alpha or numeric character used to alert the computer to a special condition.

The RPC is edited on Page 1, in the right margin next to line 1 on Form 990-T and Form 1120-POL.

Return Processing Codes:

Issue correspondence to send the Form 990, 990-EZ, 990-PF, 990-T, and Form 4720 returns back to the filer if there are any conditions causing the return to be unworkable or unprocessable. If the return is being sent back to the filer, X out all received dates, including any already deleted with a circle. Detach internal IRS forms (4227, 3893, 13596, etc.) from returns that are being sent back to the filer.

Don’t correspond or contact the taxpayer on the following type of returns:

Examine the return so that all of the conditions can be included in the same correspondence.

All returns for correspondence must be researched to determine if the account is in Status 97, 99 or filing the incorrect return (MF has 990-PF filing requirement and filer is filing the 990/990EZ).

If IRC 501(c)(28) Railroad Trust or Religious Technology Conflict or similar language is written across the top of the form and/or on an attachment the return must be processed and not sent back to the filer. If the return is incomplete send the return back to the filer requesting the incomplete items.

If a paper Form 990-T for 202212 and subsequent is received, it should only be processed if the filer indicates both 6417(d)(1)(A) Applicable entry in item G and Elective payment amount from Form 3800 in item H. All other paper Form 990-T received for 202212 and subsequent should be pulled from processing and sent back to the filer to E-file.

If corresponding for a signature only:

Do the following when instructed to correspond with the organization with the exception of (4) above:

Complete the Correspondence Action Sheet using the following letter(s):

If letters are received as undeliverable, send to Entity to research for a better address.

Destroy the correspondence and return per local procedures if:

If the filer responds with a complete return that was originally sent to Covington or Cincinnati and CCC R and V were edited on the return, edit CCC R and V on the new complete return.

Effective January 2018, incomplete or incorrect Forms 990, 990-EZ, 990-PF or 990-T will be sent back to the filer.

Correspondence is generally issued after research when the required information can’t be obtained.

In most cases, correspondence will be issued to the address on the return. If the address is incomplete or illegible, and can’t be perfected, send the return to the address on IDRS.

Use the appropriate letter for the form being sent back.

The letter must include:

Follow the instructions in this portion of the IRM 3.11.12 in addition to the regular editing requirements unless otherwise instructed.

The return is timely filed if it is postmarked by the next business day after the due date, and the due date falls on a Saturday, Sunday, or federal holiday.

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ between the due date and received date. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

See Exhibit 3.11.12-4 for a list of return due dates.

Refer to the following references for delinquent return topics:

Form 5800, Exempt Organization Return Edit Sheet, is used for Form 990, 900-EZ, 990-PF, 990-T, 5227, and 1120-POL.

The Edit Sheet, contains additional items needed for transcription to the Master File.

Attach a Form 5800, Exempt Organization Return Forms Edit Sheet, if necessary, under the entity section of the following EO returns:

Each form procedures lists the required edit sheet T-lines for the return.

Use the remarks section to note any additional action taken or needed to process the return.

The entity area of a tax return identifies the taxpayer on the Business Master File. The entity of the return contains the following:

Identify a return as initial if the return or attachment indicates this is the initial (or first) EO return the organization has filed under the EIN.

For Final/Termination or Initial Return procedures for Form 990 and Form 990-EZ, refer to the following tridocs:

All other returns: Edit a CCC "F" (Final/Termination) if ANY of the following apply:

For tax returns completed in other than U.S. currency, process as filed. However, if corresponding for missing/incomplete item(s), include in the letter to resubmit in U.S. currency.

All Form 990, Form 990-EZ, Form 990-PF, Form 990-T, Form 4720, Form 5227, Form 8872 and related schedules will be scanned through the imaging process following ERS processing.

If a current/prior year return is filed on a tax form for other than the current processing year, convert the transcription lines to the current year format by using the Prior Year Conversion Charts, Exhibit 3.11.12-5 through Exhibit 3.11.12-17.

For Form 990:

For Form 990-EZ:

Form 990-PF:

Document Perfection is responsible for identifying refunds and for initiating requests for manual refunds. TAS will provide the TS SP Liaison written approval (upon request) to issue a manual refund on TAS returns.

A with remit (i.e.,. numbered) return is identified in one of the following ways:

If any return (numbered or unnumbered) is discovered with an unprocessed remittance, give the return and remittance to your manager for action.

A signature of an individual and jurat are required on all returns except the following:

A signature can consist of either an original signature (including printed signature), rubber stamped, mechanical device or signed by a software program.

If a signature is missing, and return is a Form 990, 990-EZ, 990-PF, 990-T or 4720 remove from processing and send the return back to the filer (all other returns correspond, 225, 226, or CCC U) when:

If the jurat is altered or stricken (crossed-out), see IRM 3.11.12.3.14.1 for frivolous return instructions.

Accept a "signature declaration" (a signature with jurat obtained through IRS correspondence) if attached to a return.

Since tax examiners are not expected to be handwriting experts, 26 CFR 301.6064-1 allows the IRS to presume that the signature on a return, statement or other document is the true signature of the person who actually signed the document.

An organization may have only one accounting period.

The tax period is the year and last month of the approved accounting period of the organization.

Edit the Tax Period to the right of the form title in YYMM format if the tax year ending is other than current processing year (e.g., 1312).

Identify the tax period and edit as follows:

The accounting period must meet the "52/53" week rule defined in (a) and (b) below:

If the tax period is for more than 12 months or 53 weeks, research for the correct tax period.

Correspond if the accounting period is more than 12 months or the accounting period doesn't meet the "52/53" week rule. For Forms 990, 990-EZ. 990-PF, 990-T send back to the filer. All others Action Code 211 or CCC U.

Request INOLES, ENMOD, and BMFOLI research if the accounting period is less than 12 months. IRM 3.11.12.3.18, IRM 3.11.12.3.26 and IRM 3.11.12.3.26.2.

A zero filer is defined as a U.S. or foreign organization or an organization formed in a U. S. Possession/Territory (Rev. Proc. 2003-21), with gross receipts from sources within the United States less than the filing requirement and that have no significant activity in the United States.

Form 990 (2007 and prior revisions): Process the return as a zero filer by adding the positive version of Part I, Line 6b, Line 8b Columns(A) and (B), Lines 9b, and 10b to Line 12 if any of the following apply:

Form 990-EZ (2007 and prior revisions): Process the return as a zero filer by adding the positive version of Part I, Lines 5b, 6b and 7b to Line 9 if any of the following apply:

Beginning 2022, all Form 990 filed for tax period ending 202212 or subsequent must be filed electronically. If a paper return is received for a ending tax period of 202212 or subsequent, pull the return from processing and send back to the filer.

The following instructions are for returns with tax periods prior to tax period ending 202212 or for any tax periods that we process on which "reinstatement of revocation" or similar language is written across the top of the form and/or on an attachment.

Convert prior year return revisions, to current revision. Exhibit 3.11.12-6.

Follow the instructions for a "special return" .

Perfect as follows:

Put Form 990 in the following order:

Labor organizations are NOT allowed to substitute information from Form LM-2 or LM-3 to the 2008 and subsequent revisions of Form 990. If correspondence items on Form 990 are missing, and Form LM-2 or LM-3 is attached, correspond for the missing information.

Employee benefit plans are NOT allowed to substitute information from Form 5500 to the 2008 and subsequent revisions of Form 990. If correspondence items on Form 990 are missing, and Form 5500 is attached, remove from processing and send back to the filer for missing information.

Attach Form 5800, Exempt Organization Return Edit Sheet, if required.

If a Form 990 is received with "Announcement 2012-12" or similar wording on the top of the form, edit CCC "R" & "V" . If there is no indication Entity has seen the return, route the return to Entity per IRM 3.11.12.3.9.2.

Refer to the following instructions to perfect the generic items:

Edit a two-digit Subsection Code (SSXX) in the blank space of Item I of the entity portion if the Subsection is present, see Figure 3.11.12-1a.

Determine the Subsection Code from the list below:

If the Subsection Codes conflict (e.g., INOLES shows SS03, but the taxpayer indicates otherwise in Item I), always use the Subsection on INOLES.

If Subsection 28 or the return is for the National Railroad Retirement Investment Trust:

Edit the Type of Organization Code on Form 990, page 1, blank space of Item K. Edit a Type of Organization Code as follows:

Identify a group return if Item H(a) is checked "yes" and Item H(c) contains a GEN. GEN numbers 0000 and 9999 are not valid.

If Item H(a) is checked yes and Item H(c) is blank, 0000 or 9999, request INOLES research for the GEN. If found, edit to line H(c). A group return on INOLES must have 990-03 filing requirements. If 990-03 filing requirements are not present, circle out entries on H(a) and H(b).

Circle out the yes/no entry on Item H(b) if an entry is present and the return isn't a group return.

Don’t consider a group return indicating "final/termination" as a final/termination return. Don't CODE CCC "F" .

Route the return to Entity, IRM 3.11.12.3.9.2 if any of the following apply:

Request NAMEE/NAMEB research if the parent and group return are received in the same batch using the same EIN.

Identify a return as initial if the return or attachment indicates this is the initial (or first) EO return the organization has filed under the EIN.

Form 990 and 990-EZ (2008 and subsequent revisions): Edit CCC "F" (Final/Termination) if the return is marked Final/Termination or there are other indications the organization is out of business or closed and Schedule N, Part I has data and is attached.

If Schedule N is not attached do not edit CCC F. Do Not correspond for the missing information.

The Paid Preparer section is located below the Signature area at the bottom of page 1, Form 990. The Paid Preparer’s name may be the same as the individual signing the return.

Part III is missing or blank, remove from processing and send the return back to the filer.

Edit a SIC on the top right margin of page 3 for each schedule that is attached and has information present other than the organization's name and/or EIN. If editing a SIC is required and page 3 is missing, insert a blank page 3 and edit the SIC on inserted page.

Substitute schedules are not acceptable. For example, if a filer writes "see attached" on a Schedule L, a SIC of "L" must NOT be edited and the return must be removed from processing and sent back to the filer for a complete return including Schedule L. IRM 3.11.12.4.13 for Schedules that are required.

If Schedule D is attached and not blank, edit a "D" . If an entry is present in Part I of Schedule D, edit and underline a "D1" . If editing a "D1" , don't edit a "D" .

The indicator codes are as follows:

Part IV, Line 1: If checked "yes" , and the organization isn't a SS03, 50, 60, 70, 71 or 91, edit a "2" to the right of Line 1.

If a Schedule O is not attached or one is attached but only contains the organization’s name and/or EIN remove the return from processing and send back to the filer. All organizations are required to attach a Schedule O when filing Form 990.

Pull from processing and send the return back to the filer if any of the following related schedules are missing, blank, or a substitute schedule is attached. and the line is marked "yes" .

Don’t correspond for a Schedule A if Part IV, Line 1 is checked "yes" , and the organization isn't a SS 03, 50, 60, 70, 71 or 91.

For tax periods beginning after December 31, 2017, organizations no longer will be required to report the names and addresses of their substantial contributors on the Schedule B of their Forms 990 or 990-EZ with the exception of 501(c)(3) and Section 527 political organizations. Other portions of the Schedule B are still required if applicable.

If the organization indicates in Item J they are a 501(c)(3), 527 organization, or the first box under Special Rules on Schedule B is checked, follow the procedures in IRM 3.11.12.4.10 and IRM 3.11.12.4.11

Remove from processing and send back to the filer if a Schedule B Part IV, Line 2 is checked "yes" and is missing or Schedule B is Present but doesn't contain contributor information (name(s) / amount(s)), or anonymous, various 0 (zero), - (dash), none, or N/A on Page 1 or in any of Parts I - III and the third box under Special Rules, page 1 isn't checked; or is checked, but an amount or 0 (zero), - (dash), none, or N/A isn't present on that line.

Remove from processing and send the return back to the filer if Part V if Lines 1a - 16 are missing or blank.

Remove from processing and send back to the filer if Part VI, lines 1a - 20 are missing or blank.

Section A, Line 1d, Column (D), Total Line: If blank, add 1b and 1c, Column (D). If 1b and 1c, Column (D) are blank add rows above and edit amount in Line 1d, Column (D), Total Line.

Section A, Line 1d, Column (E), Total Line: If blank, add 1b and 1c, Column (E). If 1b and 1c, Column (E) are blank add rows above and edit amount in Line 1d, Column (E), Total Line.

Section A, Line 1d, Column (F), Total Line: If blank, add 1b and 1c, Column (F). If 1b and 1c, Column (F) are blank add rows above and edit amount in Line 1d, Column (F), Total Line.

If dollar total amounts are on Part VII, page 7 and can be totaled to page 8, edit the amounts to Lines 1d, Columns (D), (E) or (F) to Line 1d for the correct column the amounts are in. (Insert a blank page 8 if missing and can be perfected).

Section A, Line 2: Perfect.

Section B, Line 2: Perfect.

Perfect from attachments.

If unable to perfect from attachments, remove from processing and send the return back to the filer if all of the following apply:

Line 1h, Column (A): If blank, add Lines 1a-1f. Don't bring forward any amounts from Schedule B.

Lines 2a - 2f, Column (A): If lines 2a-2f column (A) are blank, and an entry is present on line 2g(A), arrow any dollar amounts on lines 2a-2f columns (B), (C), or (D) or in the "Business Code" section to the corresponding lines in column (A).

Line 2g, Column (A): If blank, add Lines 2a - 2f, Column (A).

Lines 3 - 5, Column (A): Perfect.

Line 6a, Columns (i) and (ii): If blank, do one of the following:

Line 6b, Columns (i) and (ii): If a negative symbol is present ( -, <, etc.), circle out the negative symbol. If blank, do one of the following (for each line):

Line 6c, Columns (i) and (ii): If blank (for each column), Line "a" minus Line "b" .

Lines 6a - 6c, Column (ii): If blank, and unable to perfect per (5) - (7) above, edit from Line 6d to Line 6a, Column (ii) and Line 6c, Column (ii).

Line 6d, Column (A): If blank, add Line "c" , Columns (i) and (ii).

Line 7a, Columns (i) and (ii): If blank, do one of the following:

Line 7b, Columns (i) and (ii): If a negative symbol is present ( -, <, etc.), circle out the negative symbol. If blank, do one of the following (for each line):

Line 7c, Columns (i) and (ii): If blank (for each column), Line "a" minus Line "b" .

Lines 7a - 7c, Column (ii): If blank, and unable to perfect per (10) - (12) above, edit from Line 7d to Line 7a, Column (ii) and edit to Line 7c, Column (ii).

Line 7d, Column (A): If blank, add Line "c" , Columns (i) and (ii).

Line 8a: If blank, do one of the following:

Line 8b: If a negative symbol is present ( -, <, etc.), circle out the negative symbol. If blank, do one of the following:

Line 8c: If blank, Line "a" minus Line "b" .

Line 9a: If blank, do one of the following:

Line 9b: If a negative symbol is present ( -, <, etc.), circle out the negative symbol. If blank, do one of the following:

Line 9c: If blank, Line "a" minus Line "b" .

Line 10a: If blank, do one of the following:

Line 10b: If a negative symbol is present ( -, <, etc.), circle out the negative symbol. If blank, do one of the following:

Line 10c: If blank, Line "a" minus Line "b" .

Figure 3.11.12-4

Form 990 (2008 & sub) Part VIII, abc Line PerfectionThis shows three examples of a portion of Form 990 (2008 & sub) Part VIII, abc perfection.The first example shows:Line 6a Column (ii), Gross Rents, shows an edited amount of 975.Line 6b Column (ii), Less: rental expenses, shows 425.Line 6c Column (ii), Rental income or (loss), shows 550.Line 6d Column (A), Net rental income or (loss), shows 975.Text box states Compute Line 6a Column (ii) by adding Lines 6b Column (ii) and 6c Column (ii).The second example shows:Line 7a Column (i), Gross amount from sale of assets other than inventory, shows 1625.Line 7b Column (i), Less: cost or other basis and sales expenses, shows 425.Line 7c Column (i), Gain or (loss), shows 1200.Line 7d Column (A), Net gain or (loss) shows an edited amount of 1200.Text box states Compute Line 7d(A) by adding the amounts from Line 7c, columns (i) and (ii).The third example shows:Line 8a, Gross income from fundraising events, shows 1050.Line 8b, Less: direct expenses shows, an edited amount of 425.Line 8c, Net income or (loss) from fundraising events, shows 625.Text box states Compute Line 8b if blank by Line 8a minus Line 8c.

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Lines 11a - 11d, Column (A): If lines 11a-11d column (A) are blank, and an entry is present on line 11e(A), arrow any dollar amounts on line 11a-11d columns (B), (C), (D) or in the "Business Code" section to corresponding lines in column (A).

Line 11e, Column (A): If blank:

Line 12, Column (A): If blank, add Lines 1h, 2g, 3, 4, 5, 6d, 7d, 8c, 9c, 10c, and 11e.

Remove from processing and send the return back to the filer if Part VIII Lines 1a - 12, are blank or Part VIII is missing.

Lines 1 - 4, Column (A): If blank, edit the amount from Column (B) to Column (A) for each line.

Lines 5 - 24e, Column (A): If blank, add Columns (B) - (D) for each line.

Line 25: If blank, add Lines 1 - 24e, Column (A).

Remove from processing and send back to the filer if Column (A), Part IX Lines 1 — 25 are blank and Part I, Line 18 has a dollar entry or Part IX is missing.

Lines 1 - 15, Column (B): Perfect.

Line 16, Column (A): If blank, do one of the following:

Line 16, Column (B): If blank, 0 (zero), - (dash), none, or N/A, do one of the following:

Lines 17 - 25, Column (B): Perfect.

Line 26, Column (A) and (B):If a negative symbol is present ( -, <, etc). circle out the negative symbol. If blank, do one of the following for each column:

Lines 27 - 31, Column (B): Perfect.

Line 32, Columns (A) and (B): If blank, do one of the following for each column:

Line 33, Column (B): If blank, add Line 26, Column (B) and Line 32, Column (B).

Figure 3.11.12-5

Form 990 (2019 & sub) Part X, Balance Sheet PerfectionThis example shows a portion of Form 990 (2019 & sub) pg. 11, part X, Balance Sheet Perfection.Line 16, Total assets column (A) (Beginning of year), shows an entry of 1,750.Line 16, Total assets column (B) (End of year), shows an X to the left of the 0 and 1 edited to the left of “XText Box located under line 16 states Edit a 1 to line 16, Column (B) if it cannot be perfected and you are not corresponding.Line 26, Total liabilities column (B) (End of year), shows an entry of 0. Text Box located above and to the right of line 32 column A states For each column, if line 16 is the only line with an amount, leave line 16 blank and edit line 16 to line 33.Line 32, Total net assets column (A) (Beginning of year), shows edited amount of 1,750.Line 32, Total net assets column (B),shows an entry of 0.

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Lines 1 - 15, Column (B): Perfect.

Line 16, Column (A): If blank, do one of the following:

Line 16, Column (B): If blank, 0 (zero), - (dash), none, or N/A, do one of the following:

Lines 17 - 25, Column (B): Perfect.

Line 26, Column (A) and (B):If a negative symbol is present ( -, <, etc). circle out the negative symbol. If blank, do one of the following for each column: