Pictured in Figure 3.11.10-33 is a Form 1040-ES (OCR) providing an example of Partial Entity Editing when the Secondary taxpayer is deleted. Form 1040-ES (OCR)submitted by Reuben J & Roberta W. Copper The surviving taxpayer drew lines through (i.e., crossing out) the Secondary taxpayer’s name, Roberta W. and her SSN (000-00-1138). Tax examiners circled the Secondary taxpayer’s name and her SSN, and bracketed the surname Copper with an open bracket (<) for partial entity (in red). Examiners also edited a red P above the Primary Taxpayer’s SSN. 000-00-4398. Data Conversion (ISRP) will transcribe the Primary taxpayer's name Reuben J. Copper, along with his SSN and address information for this (Form 1040-ES voucher) record. OTHER INFORMATION: At the top of Form 1040-ES (OCR) are the following five (5) information blocks: Top line; First block: Form 1040-ES (OCR); Department of the Treasury - Internal Revenue Service. Top line; Second block: 2025 OMB No. 1545-0074. Top line; Third block: Estimated Tax. Top line, Fourth block: Payment Voucher 2. Top line, Fifth block: Calendar Year --- Due June 15, 2025. Directly above the fifth block (and the upper-right corner of the form is the typed DLN 0022016373812-5. Directly beneath the top (header) line are the following three (3) bullets of information (all flushed with the left margin of the form): Make your check or money order payable to United States Treasury. Enter SSN and 2025 Form 1040-ES on your payment. If your name, address or SSN is incorrect, see instructions. Directly to the right of the form (and across from the above-three bullets is the following:Amount of Estimated tax you are paying by check or money order (followed by a box for entering the payment amount). Dollars and Cents box: $495.00 (Four hundred Ninety-five dollars and zero cents). Directly beneath the above-referenced lines and information is the following text: For Privacy and Paperwork Reduction Act Notice, see instructions. Directly beneath the above line is (in bold lettering): Pay onlne at IRS.gov/epay. Safe. Fast. Secure. The following line is the following string of alpha and numeric characters: 000004398 PR COPP 30 0 2512 430 78 Two (2) lines beneath the above-described string are the taxpayer’s information: 00 000-00-4398 PR 000-00-1138 2512. Primary taxpayer drew a line through the Secondary taxpayer’s name ROBERTA W. and SSN 000-00-1138 to read as REUBEN J. COPPER. CODE AND EDIT: Examiners edited a red P above the Primary Taxpayer’s SSN. 000-00-4398 and drew red circles around the Secondary Taxpayer’s Name and SSN (to let Data Conversion know the Secondary taxpayer’s name and SSN are to be deleted from the record). Examiners edited an open caret (<) in red before the surname COPPER.The taxpayer’s record is changed to read as follows:REUBEN J. COPPER (Primary Taxpayer’s name)42 STAR ROAD (Primary Taxpayer’s Street Address)SAN ANTONIO, TX 78284 (Primary Taxpayer’s City, State and ZIP) IRS Received Date stamp reads as follows: RECEIVED 06-12-2025; 001; AUSTIN, TX, IRS - AUSC No other information is on Figure 3.11.10-33.