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.

IRM 3.11.12.2 through 3.11.12.2.27.1 provides general information and instructions for EO returns and return processing.

IRM 3.11.12.3 through 3.11.12.16.6 provides the following instructions for a specific EO return:

Form 990 series returns are mandated to be electronically filed. Organizations can E-file returns for the current tax period and two prior tax periods. Example: 202312, 202212 and 202112. If a paper return is received for a ending tax period of 202112 or subsequent, pull the return from processing and send back to the filer. Paper returns received for tax period 202012 and prior should be processed.

If a Form 990 series return is identified as incomplete, pull the return from processing and send the return back to the filer using the appropriate correspondence letter.

If the return is being sent back to the filer, "X" out the received date.

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 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.

Move any misplaced entries to the appropriate line. 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 202007 Form 990, 990-EZ, 990-PF or 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, 990-EZ, 990-PF, or 990-T for the 2021 tax period and subsequent must be filed electronically and not on paper. and Form 990-T that indicate refundable credits or advance payments per the Inflation Reduction Act or similar language.

If a paper Form 990, 990-EZ, 990-PF, or 990-T for 202112 and subsequent is received, pull the return from processing and send back to the filer. All Forms 990, 990-EZ, 990-PF, or 990-Ts filed for tax period 202112 and subsequent must be filed electronically..

Any paper Form 8872 received after December 31, 2019 should 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 and 990-T.

If a 990 series return or 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 should 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 should 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 501(c)(28) Railroad Trust and Religious Technology Conflict or similar language is written across the top of the form and/or on an attachment the return should be processes 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 3.11.12.2.14.7 through 3.11.12.2.14.11.

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 Forms 990-T and 1120-POL.

Issue correspondence to send the 990, 990-EZ, 990-PF, 990-T, and 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 should 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). 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) pull the return from processing and send back to the filer using appropriate paragraphs for Status 97, 99 or, filing the incorrect return (MF has 990-PF filing requirement and filer is filing the 990) unless “reinstatement of revocation” or similar language is written across the top of the form and/or on an attachment. When corresponding for Status 97, 99 or filing the incorrect return (MF has 990-PF filing requirement and filer is filing the 990) issues, do not address any other correspondence issues. If the account is in Status 97 on a complete return, and “reinstatement of revocation” or similar language is written across the top of the form and/or on an attachment the return should 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 but do not include the Status 97 paragraph.

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

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 should 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. Refer to Job Aid JA-101-13 for a description of a metered postmark.

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ 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 Forms 990, 990-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 990EZ, 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 Forms 990/990–EZ, Forms 990–PF, Forms 990-T, Forms 4720, Forms 5227, Forms 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 W&I 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 3.11.12.2.14.1 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.

The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS), led by the National Taxpayer Advocate. Its job is to protect taxpayers’ rights by striving to ensure that every taxpayer is treated fairly and knows and understands their rights under the Taxpayer Bill of Rights (TBOR). TAS offers free help to taxpayers, including when taxpayers face financial difficulties due to an IRS problem, when they are unable to resolve tax problems they haven’t been able to resolve on their own, or when they need assistance to address an IRS system, process, or procedure that is not functioning as it should. TAS has at least one taxpayer advocate office located in every state, the District of Columbia, and Puerto Rico.

TAS uses Form 12412, Operations Assistance Request (OAR), to start the OAR process of referring a case to the Wage and Investment (W&I) Division, to affect the resolution of the taxpayer’s problem. For more information, refer to IRM 13.1.19, TAS Operations Assistance Request (OAR) Process.

Refer taxpayers to TAS when the contact meets TAS criteria or when Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), is attached and steps cannot be taken to resolve the taxpayer’s issue the same day.

The definition of “same day resolution” is within 24 hours. The following two situations meet the definition of “same day resolution”:

When making a TAS referral, use Form 911 and forward to TAS following your local procedures.

See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, for more information.

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 3.11.12.2.18, IRM 3.11.12.2.26 and IRM 3.11.12.2.26.2.

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 2021, all Forms 990 filed for tax period ending 202112 or subsequent must be filed electronically. If a paper return is received for a ending tax period of 202112 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 202112 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 Forms 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 3.11.12.2.9.2.

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 3.11.12.2.9.2 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 present or does not contain data in Part I, remove from processing and send back to the filer requesting a complete Schedule N.

The Paid Preparer section is located below the Signature area at the bottom of 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 isn't blank and has information present other than the organization's name and/or EIN. If editing a SIC and page 3 is missing, edit the SIC on inserted page 3.

Substitute schedules are not acceptable. For example, if a filer writes "see attached" on a Schedule L, a SIC of "L" should NOT be edited and the return should be removed from processing and sent back to the filer for a complete return including Schedule L. IRM 3.11.12.3.11 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 organizations 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 SS03, 50, 60, 70, 71 or 91.

Remove from processing and send back to the filer if a Schedule B Part IV, Line 2 is checked "yes" and:

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) is 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) is 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) is 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). (Dummy page 8).

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 (for each line):

Line 8c: If blank (for each line), 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 (for each line):

Line 9c: If blank (for each line), 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 (for each line):

Line 10c: If blank (for each line), 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.

Please click here for the text description of the image.

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).

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.

Please click here for the text description of the image.

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 - 32, Column (B): Perfect.

Line 33, Columns (A) and (B): If blank, do one of the following for each column:

Line 34, Column (B): If blank, add Line 26, Column (B) and Line 33, Column (B).

Remove from processing and send back to the filer if Part X, Column (B), if lines 1 - 33 are blank and cannot be perfected from attachments or Part X is missing. Don't remove from processing if 0 (zero), - (dash), none, or N/A is present in Part X, Column (B).

Don’t remove from processing if the final/termination criteria is met. IRM 3.11.12.3.7

Remove from processing and send back to the filer if Part X, Column (B), if lines 1 - 34 are blank and cannot be perfected from attachments or Part X is missing. Don't remove from processing if 0 (zero), - (dash), none, or N/A is present in Part X, Column (B).

Don’t remove from processing if the final/termination criteria is met. IRM 3.11.12.3.7

Schedule A (Form 990 or 990-EZ) must be filed by an organization if they indicate they are one of the following (See Figures 3.11.12-1a and 3.11.12-1b, EO Filers Defined).

If required to file per (1) above do the following:

If the organization isn't required to file a Schedule A per (1) above, "X" page 1, and staple the remaining pages of Schedule A together.

Remove the return from processing and send back to the filer if a Schedule A is missing, and research confirms that the organization is one of the following:

The Non-Private Foundation Reason Code (NPFRC) is determined from:

Edit the NPFRC in the right margin of Schedule A, Part I to the right of Lines 1-2.

If Part I is missing or blank, and Part II and/or Part III is present and the organization is required to file a Schedule A per IRM 3.11.12.3.22, insert Sch A, page 1 and edit the NPFRC on the inserted page.

If the Foundation Code on INOLES differs from the box the taxpayer checked, edit the NPFRC using the taxpayer's entry.

For SS 50, 60, 70, 71, or 91, edit the following NPFRC's regardless of what box the taxpayer has checked:

For SS 03, 2008 - 2015 edit the NPFRC which agrees with the following Foundation Codes IRM 3.11.12.3.5 and IRM 3.11.12.6.5 for a blank subsection or a subsection other than those listed in (5) above.

For SS 03, 2016 and subsequent edit the NPFRC which agrees with the following Foundation Codes IRM 3.11.12.3.5 and IRM 3.11.12.4.22 for a blank subsection or a subsection other than those listed in (5) above.

If a Group Return and a SS03 with multiple boxes checked, and one of those boxes is 12-12d, edit the NPFRC corresponding to the box above line 12–12d that is checked.

2016 and subsequent revision - If the taxpayer checked box 12 and/or has entered name(s) of supported organization(s) in the table for Line 12g, Column (i), but has not checked a Type of organization in 12a-12d, don't edit a NPFRC. IRM 3.11.12.3.27 (1).

2016 and subsequent revision - If any of the boxes in 1 - 12 are checked and the taxpayer has also entered information in the table for Line 12g, edit the NPFRC for the box marked in Line 1 -11 and perfect the table on Line 12g per (10) and (16) below.

2016 and subsequent - Line 12g, Column (i), Total: If blank, edit the number of organizations listed in 12g, Column (i).

2014 and 2015 revision - If the taxpayer checked box 11 and/or has entered name(s) of supported organization(s) in the table for Line 11g, Column (i), but has not checked a "Type" of organization in 11a-11d, don't edit a NPFRC. IRM 3.11.12.3.27 (1).

2014 and 2015 revision - If any of the boxes in 1 - 11 are checked and the taxpayer has also entered information in the table for Line 11g, edit the NPFRC for the box marked in Line 1 -10 and perfect the table on Line 11g per (12) and (14) below.

2014 and 2015 - Line 11g, Column (i), Total: If blank, edit the number of organizations listed in 11g, Column (i).

2014 and 2015 - Line 11g Column (iii) A, B, C, D, E, Type of Organization: If other than a single numeric 1 - 9 only is present circle out the information present and edit based on the following:

2016 and subsequent - Line 12g Column (iii) A, B, C, D, E, Type of Organization: If other than a numeric 1 - 10 only is present circle out the information present and edit based on the following:

2016 and subsequent revision - Line 12g, Column (v), Total: If blank, add the dollar amounts in Column (v) for each organization listed in Column (i) and edit to the Total Line of Column (v). If a percentage is present, leave blank. Don't include percentages. If both dollar amounts and percentages are present, edit the total of the dollar amounts only.

2014 and 2015 revision - Line 11g, Column (v), Total: If blank, add the dollar amounts in Column (v) for each organization listed in Column (i) and edit to the Total Line of Column (v). If a percentage is present, leave blank. Don't include percentages. If both dollar amounts and percentages are present, edit the total of the dollar amounts only.

For 2008 - 2013 revisions, perfect per paragraph 19 - 23 below.

If the taxpayer checked box 11 and/or has entered name(s) of supported organization(s) in the table for Line 11h, Column (i), but has not checked a "Type" of organization in 11a-11d, don't edit a NPFRC. See IRM 3.11.12.3.25(1).

If any of the boxes in 1 - 10 are checked and the taxpayer has also entered information in the table for Line 11h, edit the NPFRC for the box marked in Line 1 -10 and perfect the table on Line 11h per (22) and (23) below.

Line 11h, Column (i), Total: If blank, edit the number of organizations listed in Column (i).

Line 11h, Column (vii), Total: If blank, add the dollar amounts in Column (vii) for each organization listed in Column (i) and edit to the Total Line of Column (vii). If a percentage is present, leave blank. Don't include percentages. If both dollar amounts and percentages are present, edit the total of the dollar amounts only.

Only convert 2008 - 2013 Schedule A if attached to a 2014 or subsequent revision of Form 990 or a 2008 and subsequent Form 990-EZ. See exhibit 3.11.12 - 11.

Remove from processing and send the return back to the filer for Schedule A, Part I, if any of the following apply:

Remove from processing and send the return back to the filer for Schedule A, Part I, if any of the following apply: