ࡱ> d  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcefghijklmnopqrstuvwxyz{|}~Root Entry F&uG0ƺ@ Workbook ~MsoDataStore SʹLXPUE5Q35==2Sʹ0YItem PropertiesOD4JMQOBOSTO==2SʹLItem .Properties SummaryInformation( h(DocumentSummaryInformation8lCompObj#k g2ɀ\p Daryl Bain Ba==LPC`*8X@"1TArial1TArial1TArial1TArial1TArial1TArial1TArial1TArial1TArial1TArial1TArial1TArial1TArial18TArial1TArial1Calibri1 Calibri1Calibri14Calibri1 Calibri1Calibri1Arial1Calibri1,8Calibri18Calibri18Calibri1 Arial1>141<Calibri1?Calibri1h8Cambria1Calibri1 Calibri1Arial1Arial1Tahoma"$"#,##0_);\("$"#,##0\)!"$"#,##0_);[Red]\("$"#,##0\)""$"#,##0.00_);\("$"#,##0.00\)'""$"#,##0.00_);[Red]\("$"#,##0.00\)7*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_).))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)?,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)6+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)"Yes";"Yes";"No""True";"True";"False""On";"On";"Off"],[$ -2]\ #,##0.00_);[Red]\([$ -2]\ #,##0.00\) mmm\-yyyy$[$-409]dddd\,\ mmmm\ dd\,\ yyyy                                                                      ff + ) , *      P  P         `               ! a> "     @* x@ @  x@ @  x@ @  p 2 p 2 p 2  `@ 2  ` 2  `@ 2  @ x@@   x@ @   8@ @  |@ @    (@ @  x@ @   8@ @  x@ @   x@ @   |@ @   x@ @  x@ @  |@ @  8@ @  (x@ @  |@ @   h@ @  (x@ @   <@ @  <@ @  |@ @   d@ 2  d@ 2    @ @  x@ @   x@ @   x@ @   x@ @   x@ @   x@ @   x@ @   x@ @   `@ @   x @   x @   8@ @   8@ @  x @   x @   x @   x@    x @    x@ @    h@ @   x   x@ @   x@ @ (p@ @  #ax@ @  # x@ @  #x@ @  p@ @   x@  x@ @  |@ @  @ @ $x@ @  $x@ @   |@  $x@ @   ` @   ` $|@ @   |@ @   x @  @   H  x@ @   h@   x $x@ @  x@ @      x@ @    #|@ @   (8@ @  8 @  x@ @  x   x @ $x@    8@ @  x@ @   |@ @   x@ @    x@ @   x @    x @ #x@ @  $x  @  x@  x@@  x@  |@@  (x@ @  (|@@  x@@2 x@2 x @2 x@2 X2 x 2 x@ 2 x 2 x 2  p@ 2  0@  0@ ||tJ}A} yyyy_)ef[$ -}A} yyyy_)ef[$ -}A} yyyy_)ef[$ -}A} yyyy_)ef[$ -}A} yyyy_)ef[$ -}A} yyyy_)ef [$ -}A} yyyy_)L[$ -}A} yyyy_)L[$ -}A} yyyy_)L[$ -}A} yyyy_)L[$ -}A} yyyy_)L[$ -}A} yyyy_)L [$ -}A} yyyy_)23[$ -}A} yyyy_)23[$ -}A} yyyy_)23[$ -}A} yyyy_)23[$ -}A}  yyyy_)23[$ -}A}! yyyy_)23 [$ -}A}" yyyy_)[$ -}A}# yyyy_)[$ -}A}$ yyyy_)[$ -}A}% yyyy_)[$ -}A}& yyyy_)[$ -}A}' yyyy_) [$ -}A}( yyyy_)[$ -}}) }yyyy_)[$ -##0.  }}* yyyy_)[$ -???##0.??? ??? ???}-}/ yyyy_)}(}0  yyyy_)}A}1 ayyyy_)[$ -}A}2 yyyy_)[$ -}A}3 yyyy_)?[$ -}A}4 yyyy_)23[$ -}-}5 yyyy_)}(}6  yyyy_)}}7 ??vyyyy_)̙[$ -##0.  }A}8 }yyyy_)[$ -}A}9 eyyyy_)[$ -}-}= yyyy_)}x}>yyyy_)[$##  }}? ???yyyy_)[$???## ???  ??? ???}-}A yyyy_)}U}B yyyy_)[$## }-}C yyyy_)}(}KPyyyy_)}(}LPyyyy_)}(}MPyyyy_)}(}NPyyyy_)}(}OPyyyy_)}(}PPyyyy_)}(}Qyyyy_)}(}Syyyy_)}(}Uyyyy_)}(}Wyyyy_)}(}Yyyyy_)}(}Zyyyy_)}(}[yyyy_)}(}cyyyy_)}(}fyyyy_)}(}gPyyyy_)}(}hPyyyy_)}(}kyyyy_)}(}lyyyy_)}(}myyyy_)}(}nyyyy_)}(}oyyyy_)}(}pyyyy_)}(}qyyyy_)}(}ryyyy_)}(}syyyy_)}(}tyyyy_)}(}uyyyy_)}(}xyyyy_)}(}yyyyy_)}(}zyyyy_)}(}{yyyy_)}(}|yyyy_)}(}}yyyy_)}(}~yyyy_)}(}yyyy_)}(}yyyy_)}(}yyyy_)}(}yyyy_)}<} yyyy_)[$}<} yyyy_)[$}<} yyyy_)[$}(}yyyy_)}(}yyyy_)}(}yyyy_)}(}yyyy_)}<} yyyy_)[$}<} yyyy_)[$}(}yyyy_)}<} yyyy_)[$}(}yyyy_)}(}yyyy_)}<} yyyy_)[$}(}yyyy_)}(}yyyy_)}(}yyyy_)}(}yyyy_)}<} yyyy_)[$}(}yyyy_)}(} yyyy_)}(}yyyy_)}<} yyyy_)[$}(}yyyy_)}(}yyyy_)}(}yyyy_)}(} yyyy_)}<} yyyy_)[$}(}yyyy_)}(}Pyyyy_)}(}Pyyyy_)}(}Pyyyy_)}(}Pyyyy_)}(}Pyyyy_)}(}Pyyyy_)}(}Pyyyy_)}(}Pyyyy_)}(}Pyyyy_)}(}Pyyyy_) 20% - Accent1M 20% - Accent1 ef % 20% - Accent2M" 20% - Accent2 ef % 20% - Accent3M& 20% - Accent3 ef % 20% - Accent4M* 20% - Accent4 ef % 20% - Accent5M. 20% - Accent5 ef % 20% - Accent6M2 20% - Accent6  ef % 40% - Accent1M 40% - Accent1 L % 40% - Accent2M# 40% - Accent2 L渷 % 40% - Accent3M' 40% - Accent3 L % 40% - Accent4M+ 40% - Accent4 L % 40% - Accent5M/ 40% - Accent5 L % 40% - Accent6M3 40% - Accent6  Lմ % 60% - Accent1M 60% - Accent1 23 % 60% - Accent2M$ 60% - Accent2 23ږ % 60% - Accent3M( 60% - Accent3 23כ % 60% - Accent4M, 60% - Accent4 23 % 60% - Accent5M0 60% - Accent5 23 %! 60% - Accent6M4 60% - Accent6  23 % "Accent1AAccent1 O % #Accent2A!Accent2 PM % $Accent3A%Accent3 Y % %Accent4A)Accent4 d % &Accent5A-Accent5 K % 'Accent6A1Accent6  F %(Bad9Bad  %) Calculation Calculation  }% * Check Cell Check Cell  %????????? ???+ Comma,( Comma [0]-&Currency.. Currency [0]/Explanatory TextG5Explanatory Text %0 F Followed Hyperlink   1Good;Good  a%2 Heading 1G Heading 1 I}%O3 Heading 2G Heading 2 I}%?4 Heading 3G Heading 3 I}%235 Heading 49 Heading 4 I}%64 Hyperlink   7InputuInput ̙ ??v% 8 Linked CellK Linked Cell }% 9NeutralANeutral  e%"Normal :Normal 2; Normal 2 2 <Normal 3 =Normal 47Normal 4 % >Noteb Note   ?OutputwOutput  ???%????????? ???@$Percent ATitle1Title I}% BTotalMTotal %OOC Warning Text? Warning Text %XTableStyleMedium2PivotStyleLight16`041220164Resolved issuesnM Large Ratio!  ;?!  ;/!  ;8jb(F 1 3 A@@   xE<Draft reflects change to OMB No. from 1545-0126 to 1545-0123' TY2014 Known Issues and Solutions Form TypeSchema/Schema ElementDescription of the ProblemTemporary Solution(s)Status Date entered Date resolvedNo impact at this time. Stylesheet !TY2014 Known Issues and Solutions/We plan to address this issue in TY2015, PY2016+Schema elements for Part II, lines 15 - 20.The schema elements for Part II, lines 15 - 20 are only available when a choice is made for Part I with amounts in U.S. Dollars and are not available when a choice is made for Part I with amounts in functional currency. BTo report amounts in functional currency, use the sequence for Part I with amounts in U.S. Dollars. Submit a GeneralDependencySmall at the form level with an explanation that amounts reported on Form 1120-F, Schedule H, Part I are in functional currency. Describe the dependency "Form 1120-F Sch H functional currency".1Corrections will be provided in a future release. Form 5884 StylesheetNo impact at this time.Stylesheet will be updated for TY2015/PY 2016.(The rule will be reevaluated for TY2015. Form 4970 StyleSheetForm 4970 displayed in MeF will not have dingbat below title of form for TY 2014. Missing dingbat Line: Information about Form 4970 and its instructions is at www.irs.gov/form 4970. "Stylesheet will be updated TY2015.Processing Year[Form 4970 Line 13 should read 13(a) 2013, 13(b) 2012, 13( c) 2011, 13(d) 2010, 13(e)2009. %Stylesheet will be updated in TY2015. No impact`Currently, the XML schema for Sch C (Form 1040) Lines 44a, 44b and 44c accepts negative numbers.KDo not allow negative numbers on SCH C (Form 1040) Lines 44a, 44b and 44c. KSchema for Sch C will be corrected for Tax Year 2015/ Processing Year 2016. Form 1041Forms 982 and 5329CXML for Forms 982 and 5329 are not included in the 1041 Return DataForms 982 and 5329 XML are scheduled to be included in 1041 Return Data for Tax Year 2015 (Processing Year 2016). Continue to use workaround for Tax Year 2014.>Forms 982 and 5329 can be included in 1041 MeF returns as PDF. Return Data If more than one Form 4972 needs to be included in the 1041 submission, one form 4972 should be submitted in XML and the remaining Forms 4972 can be attached as a PDF for Tax Year 2013 and 2014.bThe schema will be corrected in Tax Year 2015 (Processing Year 2016) to allow multiple Forms 4972.SchemaThere is no specific schema enumeration to indicate "Pursuant to section 1.671-4(g), this is the Final Form 1041 for this grantor trust". (Form 1041 Instructions page 14 under Changing filing methods)K The enumeration to the 1041 schema will not be added until Tax Year 2015.Part III Line 27 reflects incorrect line verbiage (Dividend equivalent). Draft and early release reflect correct line verbiage (Substitute dividend payments).Part II Line 3c reflects incorrect line verbiage (Dividend equivalent received). Draft and early release reflect correct verbiage (Substitute Dividend payments received).Part III Line 26d reflects incorrect line verbiage (U.S. source substitute interest payments). Draft and early release reflect correct verbiage (Substitute interest payments). Form 8849Schema/StylesheetNew revision Form 8849 dated 8-2014 does not match the MeF stylesheet and schema. Paid preparer information was updated on the Form 8849.No impact at this time.LPaid preparer information will be updated for the Form 8849 at a later date. Form 1040 Form 1040)BackupWithholdingFromSchedulesK1StatementVConfusion of which schema to use when reporting Back-up Withholding for Form 1040 onlyuMeF created the  BackupWithholdingFromSchedulesK1Statement schema to reduce taxpayer burden from having to program fill the entire K-1 when filing a 1040 return to report one item. This statement is used to report Code O Back-up Withholding from Forms 1065 and 1120S and Code B from Form 1041. The IRS1065ScheduleK1 and IRS1120SScheduleK1 schemas should no longer be used.nThe IRS1065ScheduleK1 and IRS1120SScheduleK1 schemas will be removed from the 1040 schema package for TY2015. OtherWithholdingStatementvMeF created the  BackupWithholdingFromSchedulesK1Statement schema to reduce taxpayer burden from having to program fill the entire K-1 when filing a 1040 return to report one item. This statement is used to report Code O Back-up Withholding from Forms 1065 and 1120S and Code B from Form 1041. The IRS1065ScheduleK1 and IRS1120SScheduleK1 schemas should no longer be used. The following enumerations will be removed from the OtherWithholdingStatement schema package for TY2015: 1065 SCHEDULE K-1 1120S SCHEDULE K-1 1041 SCHEDULE K-1OtherTaxStatement/OtherTaxLitTY13 Form 8621 instructions changed the write-ins for Line 60 (now Line 62) of Form 1040 from "SEC. 1291 INTEREST" to "1291INT", "SEC. 1294 DEFERRED TAX" to "1294DT" and "SEC. 1294 INTEREST" to "1294INT".For electronic filing, DO NOT use the new literals. Continue to use the current literals that are in the OtherTaxStatement schema.9We plan to coordinate with the instructions for TY15/PY16 Form 5405DBusiness Rule F5405-027-02FBusiness Rule shows incorrect embedded 'prior to' date of 01/01/2014. PY 2015 Form 8962None6Schema HouseholdIncomeAmtForm 8962, Line 3 should be zero or a positive amount, but the schema currently allows a negative amount to be entered. The taxpayer should enter -0- on Line 3 if the amount is zero or less. 9The schema will be corrected prior to PY 2015 production.New literal '1041 SCHEDULE K-1' was added to OtherWithholdingStatement in schema 2014v2.0, but business rule F1040-034-03 does not list this new literal.For Tax 2014, please report the  1041 Schedule K-1 withholding amount in the OtherWithholdingStatement as the  1120S Schedule K-1 string type. The literals '1065 SCHEDULE K-1' & '1120S SCHEDULE K-1' will be removed from the business rule for TY2015 because they will report the withholding amount in the BackupWithholdingFromSchedulesK1Statement. Element name "ParentGuardianMinChldSgndByInd" does not have enumerations to specify if the signer of the return for the minor child is a "Parent", "Guardian", or "Legally Responsible Person" as stated in Publication 17, Your Federal Income Tax for Individuals.If you checked the "ParentGuardianMinChldSgndByInd" checkbox, please include a GeneralDependencySmall to identify the relationship using the verbiage "Signed by Parent", "Signed by Guardian", or "Signed by Legally Responsible Person".gWe plan to align with the Publication 17 for TY15/PY16 updating the schema to include the enumerations.OtherTaxStatement/OtherTaxLitCdThe recapture of COBRA premium assistance has been removed from the Form 1040 instructions for Tax Year 2014, Processing Year<  2015. The  COBRA enumeration still remains in the IRS1040 schema 2014v4.0.#Do not use the enumeration  COBRA .vWe plan to remove the  COBRA enumeration for Tax Year 2015, Processing Year 2016 from the OtherTaxStatement schema. Form 1065There is no specific schema enumeration to indicate "Form 4684" when Form 4797 is not otherwise required. (Form 4684 Instructions page 5 under Line 31)Use GeneralDependencySmall to provide this information, 1) In the element "FormLineOrInstructionRefTxt" enter: "Form 1065, line 6" 2) In the element "Desc"enter: "Form 4684" Form 1065BUse GeneralDependencySmall to provide this information, 1) In the element "FormLineOrInstructionRefTxt" enter: "Form 1065-B, line 9" 2) In the element "Desc"enter: "Form 4684" Form 88896Schema/Stylesheet change will be updated TY2015/PY2016FLine 17b & Line 21 should be updated to current TY2014 F1040 - line 62/Stylesheet change will be updated TY2015/PY2016The 2014 version of Form 1098-C has a Box 2a Odometer mileage. The Dependency schema does not have Box 2a Odometer mileage represented after the ContributionsDt and before or near the VehicleDescriptionGrp elements.As a temporary solution, attach GeneralDependencySmall to the parent return with the name,"Form 1098C Odometer Mileage". Provide the odometer mileage and the associated VIN.?This will be corrected for Tax Year 2015, Processing Year 2016. Form 8283 KContributionsOfMotorVehiclesBoatsAndAiplanesStatement DependencyA new type of deduction was added in the draft Schedule A (Form 1040) instructions for Line 28, but the enumeration for this deduction has not been added to the schema.,OtherMiscellaneousDeductionsStmt Dependency Form 1120S Schedule K*ForeignCountryOrUSPossessionCd, Line 14(a)Form 1120S Schedule K-10ForeignCountryOrUSPossessionCd, Part III Line 14tAs a temporary solution, attach GeneralDependencySmall to the parent return titled, "Ordinary Loss Debt Instrument".RSchema will be updated for TY 2015/PY2016 to include Regulated Investment Company.Use country code OC and the General Dependency Small to identify the Other Country code on Schedule K, Line 14 as a Regulated Investment Company pass-through.Use country code OC and the General Dependency Small to identify the Other Country code on Schedule K-1, Part III, Line 14 as a Regulated Investment Company (RIC) pass-through.Instructions for the 1120S were updated for TY 2014/PY2015 to allow the designation of Regulated Investment Company for reporting foreign transactions from a Regulated Investment Company pass-through on the Schedule K.Instructions for the 1120S were updated for TY 2014/PY2015 to allow the designation of Regulated Investment Company (RIC) for reporting foreign transactions from a Regulated Investment Company pass-through on the Schedule K-1.\Line 15 wording change for 2014 to "Qualified medical expenses paid using HSA distributions"$Use the amount from F1040 - line 62 Form 1120F Sch M3Form 1120F Sch V Form 2210 Stylesheet ChangesLines 15 and 16 (Part III): the total and daily factor underpayment rate for the short method remained unchanged from TY 2013. Line 15 is .01995 and Line 16 is .00008. ]The Form 2210 Stylesheet For TY 2014 will not be updated until late first quarter of PY 2015. Form 2210-FQLine 16 (Part III) the underpayment rate remained unchanged from TY 2013 as .03. _The Form 2210-F Stylesheet For TY 2014 will not be updated until late first quarter of PY 2015.AThe total and daily factor (underpayment rate) will remain XXXX. <The number of days in the year and the rate will remain XX. Form 8891Form 8891 is obsolete as of 12/31/2014, waiting on policy decision on how and where to report amount previously reported on Form 8891. !Form 8891 may be used for TY2014.PForm 8891 and its references on Form 8983 will will be made obsolete for TY2015.PY2015wThe business rule will be updated in production for TY2014/PY2015 to reflect the correct 'prior to' date of 01/01/2015.Form 8849 Schedule 3New revision of Schedule 3 (Form 8849) dated 1-2015 does not match the stylesheet. There were changes to the revision date and the caution statement. The current revision in MeF is dated 12-2012.+Stylesheet will be updated at a later date.=Business Rule F8283-033-018The Business rule is invoking or triggering incorrectly.Disable Business Rule,Form 1040 Schedule E ZSchema Line 1b, Element name="PropertyDesc"Per Form Schedule E (Form 1040) Instructions, Part I, Line 1b states - Enter one of the codes listed under  Type of Property on the form. For  OTHER , Enter code  8 if the property is not one of the other types listed on the form. Attach a statement to your return describing the property. However, the current XML schema, Line 1b shows schema elements  PropertyDesc and "OtherPropertyTypeDesc" are a choice option that allows for one but not both to be present.For the filers who will enter  OTHER as Type of Property on Line 1b, attach a  General Dependency Small at the return level to allow for an attachment statement describing the property type. The "General Dependency Small" should be used for all TY2014/PY2015 returns. The XML schema, Line1b will be corrected so that the schema elements  PropertyDesc and  OtherPropertyTypeDesc can coexist. This xml schema change will be made for Tax Year 2015.)Form 1040 Schedule A 'Form 1040 Schedule C/Form 1120F Sch H*Form 1120F Sch M3:Business Rule F1040-034-03iMultiple forms 4972 cannot be attached to Form 1041. There is a max occurrence of "1" in the Return Data.7Business rule F8962-048Form 1040 Sch SEStylesheet changeNo impact at this time Rule F8962-048 will invoke only one time even if there is an error in more than one of the first four Shared Policy Allocations. The rule does not point directly to which field is in error. +The Business rule will be corrected in PY16 Form 8965'ExemptionCertificateNum'The IRS is expecting the Exemption Certificate Numbers (ECN) to be a 7 character AlphaNumeric sequence. Some ECNs were issued with only 6 characters and will fail schema validation. sIf the ECN issued is only 6 characters long, please add a zero as the trailing character to make it 7 characters. <The ECN character length issue will be addressed for TY2015.Will update for TY 2015WConfusion of which schema to use when reporting Back-up Withholding for Form 1040 only.7Business rule F8962-039Rule F8962-039 will invoke when Line 24 has a zero value, filing status is married filing separately, and Relief Indicator checkbox is not checked when Line 25 also has a zero value. Please< refer to Form 8962 instructions to determine if Form 8962 is required. xPlease refer to Form 8962 instructions to determine if Form 8962 is required. If not required, do not submit Form 8962.+The Business Rule will be corrected in PY16 Form 4136$Stylesheet will be updated next year" The following language was removed from the caution note on the Form 4136  The alternative fuel mixture credit cannot be claimed on this form or on Schedule 3 (Form 8849). It must be taken as a credit against your taxable fuel liability (gasoline, diesel fuel, and kerosene) reported on Form 720. This language was removed because of a forthcoming Notice (Notice 2015-3), which will state for 2014, the alternative fuel mixture credit can be claimed only on Form 720X. Therefore, the statement will not be true for 2014 and had to be removed. 7Business rule F8962-006When computing the value for Form 8962 Line 5, do not consider digits beyond three decimal places when rounding to a three digit whole number. For example, to calculate Line 5, using Line 3 as $15,200 divided by Line 4 $11,490, the result is 1.324630113141862. Rounding to the final answer should only consider 1.324. See Form 8962 Line 5 instructions for how to round 1.324 to your final value of 132. Link to instructions provided here. http://www.irs.gov/pub/irs-pdf/i8962.pdf2The Form 8962 instructions will be updated in PY16General Form InstructionsMIf both Form 8962 Lines 24 and 25 are zero or blank, do not file Form 8962. We are receiving many returns that are rejecting numerous rules because the value for Line 5 is incorrect. There are special rounding rules applicable to Line 5 that are provided in the Form Instructions along with some clarification in our temporary solutions.Form 1120F Sch S&Ratio types not displaying properly. 0We plan to address this issue in TY2015 PY2016. 5Business Rules F1040-428 F1040-429yThe Business rule has the incorrect line number for  First-time homebuyer credit repayment . Should be line 60b not 59b. Many returns are being rejected because Form 8962 has been attached when it is not needed. This form should only be filed if there is Premium Tax Credit (PTC) claimed or Advanced Premium TaxCredit reported. Form 1040A7Business Rule F1040A-197-01uThe Business Rule will be corrected in March 2015. We will update the status once the exact date has been determined.The Premium Tax Credit (PTC) and the Advance Payments of the Premium Tax Credit (APTC) have been added to 2014 tax returns. Business Rule F1040A-197-01 should be referencing Line 30 instead of Line 28.Taxpayers who have an entry on F1040A, Line 29 can have the option of using F1040 to submit their return electronically or waiting until the rule has been corrected to submit F1040A electronically.Returns are erroneously rejecting when Line 60b, "FirstTimeHmByrRepaymentAmt" is zero because Form 5405 Line 3b,  HomeSoldToUnrltPrsnNoGainInd", is checked. "Business Rules F1040-071-03 Returns are erroneously rejecting when 'OtherIncomeLitCd' has the value  Notice 2014-7 with corresponding 'OtherIncomeAmt' having a non-zero value in  OtherIncomeTypeStatement attached to Form 1040, Line 21.>The schema is correct so there should be no erroneous rejects.We will post a status update by Friday, February 13, 2015. If you are experiencing returns rejecting erroneously for business rules F1040-428 and F1040-429 due to this issue, please re-submit your returns once the fix is implemented.If you are experiencing returns rejecting erroneously for business rule F1040-071-03, please re-submit your return once the fix is implemented.YBusiness Rule will be updated for Tax Year 2014, Processing Year 2015, by March 22, 2015."Business Rules F8962-008 F8962-009Rules F8962-008 and F8962-009 are invoking erroneously when line 5 is under 100%, filers check the  No box on line 6, and leave lines 7, 8a and 8b blank. >The programming change is tentatively scheduled for 2/22/2015.Multiple F8962 Business RulesForm 8962 is erroneously rejecting because submitters are leaving lines 8a, 8b and Column C on line 11 or lines 12-23 (as appropriate) blank when lines 3 and 5 are zero. It is causing multiple business rules to erroneously invoke. dUntil programming is corrected, do not skip lines 7, 8a, or 8b as allowed for in the instructions. {Until programming is corrected, do not skip lines 7, 8a, or 8b as allowed for in the instructions. Note: If line 5 is under 100%, you may still be eligible to take the Premium Tax Credit if you meet the requirements under Estimated household income at least 100% of the Federal poverty line or Alien lawfully present in the United States in the Form 8962 instructions on page 5.# 'R Business Rules F1040-428 and F1040-429 were revised and posted to irs.gov 1040 Business Rules Change Page on February 8, 2015. The revised rules are now F1040-428-01 & F1040-429-01. The fix for business rules F1040-428 and F1040-429 was implemented on February 8, 2015. The revised rules are now F1040-428-01 & F1040-429-01. Please re-submit your returns that were erroneously rejecting due to box 3b of Form 5405 through MeF for processing. Form 3115`Revenue Procedures 2014-16, indicates that multiple automatic elections can and should be made on a single Form 3115 Part I line 1(a). However, the schema limits data entry to 4 integers. The issue is how to report multiple  designated automatic accounting method change numbers on a single Form 3115 so that these forms can be electronically filed. !If Form 3115 Part 1 Line 1(a) multiple methods of automatic accounting changes apply, check the box  other and list each designated automatic accounting method change number on line 1b "Description" field. Also, in the section directly above Part 1, where it reads  Check the appropriate box to indicate the type of accounting method change being requested check the box marked  Other and write on the dotted line  Multi Auto Chng Rqst. This will identify the reporti< ng of multiple designated automatic accounting method change numbers. ,Business Rules F1040-428-01 and F1040-429-01Returns are erroneously rejecting when Line 60b, "FirstTimeHmByrRepaymentAmt" is zero because Form 5405 Line 2, "HomeSoldMilitaryExtDutyInd", Line 3e, "HomeTransferredToSpouseOrExInd", or Line 3h, "HomeBuyerCrTaxpayerDeceasedInd" is checked. If you are experiencing returns rejecting erroneously for business rules F1040-428-01 and F1040-429-01 due to this issue, please re-submit your returns once the fix is implemented.The Business Rules will be updated for Tax Year 2014, Processing Year 2015. The implementation date is tentatively scheduled for March 22, 2015. (Business Rule F8962-002 ModifiedAGIAmtFinal Form 8962 instructions issued in January 2015 call for Form 8814 income to be reported on Line 2a of Form 8962. However, Business Rule F8962-002 is not programmed to include Form 8814 income in the calculation of the Modified AGI.$Include Form 8814 income on Line 2b.1The instructions will be updated at a later date.Business Rule F8962-038%Rule F8962-038 will invoke when the filing status is Married Filing Separately (MFS), the Relief Indicator is not checked, and Line 24 has a value. Because the taxpayer is MFS and not eligible for PTC, Line 24 is treated as being a zero even if a value is present, thereby invoking the rule. bConsult Form 8962 instructions for guidance on taxpayers who are MFS to determine PTC eligibility.  -The Business Rule will be corrected in PY2016The following work around has been provided to allow taxpayers to submit one Form 3115 for married filing joint returns. The taxpayer can provide the spouse SSN on a general dependency. This completed general dependency will be titled  Form3115SpouseSSN , and attached to the return. $Schema will be updated TY2015/PY2016(Business Rules for 1040BusRules 2014v5.19The status of busines rules for Form 4136 lines 10 & 12 were inconsistent between the excel and pdf files.The Rule Status in the EXCEL package reflected the rules as DISABLED and the Rule Status in the PDF package reflected the rules as ACTIVE. The rules in the EXCEL package should have been shown as ACTIVE. N/AThe 1040BusRules 2014v5.1 csv (Excel) package was updated on 02/20/2015 to show the Rule Status as ACTIVE for all of the twenty-two Form 4136 Business Rules in question and they are now published on IRS.gov correctly.oBusiness Rules F1040A-053 will be revised in the future and posted to irs.gov 1040A Business Rules Change Page 3/5/2015 Form 8379Stylesheet ChangesPart II Lines 10 and 12, Part III Column A and Line 16 data were not programmed to populate or map over line number entries in production.'No impact to electronic transmissions. Form 8379 Revision date November 2014 software version and Revision date February 2015 (fillable) contain the same requirements. The Stylesheet will be updated in TY2015/PY2016 to correct the line numbers element names.CBusiness Rule F1040A-021 will be revised for Processing Year 2016. 3/25/2015 IBusiness Rule Form 1040A-021-01Returns are erroneously rejecting when a taxpayer s filing status is Married filing separate and their spouse owes a First-time homebuyer credit repayment. The spouse s return has not completed processing and the system has not recognized that the repayment has been satisfied.ZWe will initiate a fix for Business Rule F1040-429-01 in respect to the filing status Married filing separate. However, it is too late to make a change for the current filing season Tax Year 2014, Processing Year 2015. We will make the change for Tax Year 2015, Processing Year 2016. np @Business Rule F1040-429-01Until this Business Rule is revised to include FEC as an accepted  WagesLiteralCd value, please use Form 1040 to efile these types of returns.aA fix for Business Rule F1040-429-01 will be implemented for Tax Year 2015, Processing Year 2016. Form 8621;Business Rule F8621-023-02:The Business Rule will be updated in a subsequent release.DThe Business rule F8621-023-02 is incorrectly rejecting. The rule is triggering when the amount on Form 8621, Line 15e or 15f is $0 or negative. A statement is only needed on Line 16a if there is a POSITIVE amount on line 15e or 15f. The TaxationOfExcessDistributionStmt is not needed if there is a loss or negative amount.P In order to have your return processed through Modernized e-ob, you will attach TaxationOfExcessDistributionStmt with a remark stating "Statement not needed". Business Rule F8379-003If Form 8379, Line 5a'CommunityPropertyStateInd' has a choice of "Yes" indicated, then Line 5b'CommunityPropertyStateCd' must have a value./The Business rule will be corrected for TY2015. Form 8853:Statement should be added to Section B of Form 8853 schemaHThis will be added to the schema for Tax Year 2016, Processing Year 2017If both spouses received MSA distributions in 2014 from Medicare Advantage MSA, use Form 1040 General Dependency Medium to enter all information called for in the instructions for both the Primary and Secondary Taxpayer. The General Dependency Medium Description should have "Section B. Medicare Advantage MSA Distributions." Enter the totals for both spouses for lines 10, 11, 12, and 13b in the corresponding lines.F 8PrimaryTaxpayerHDHPStatement SpouseTaxpayerHDHPStatement @Business Rule F1040A-053 Form 1120S@Business Rule F1120S-262-015Rule text references the wrong line for the Form 6478|Refer to Form 6478, Line 4 Form 1120S, Schedule K, Line 13f must equal the sum of all Forms 6478, Line 4.IThe Business rule will be corrected if the credit is extended for TY2016.SeveralLargeRatioTypeThere is an inconsistency in how our stylesheets display values when the efile type LargeRatioType is used for a percentage. This is when the form itself displays a percent "%" sign or says to report the amount as a percentage. IAny changes to the stylesheets will be considered for a future release. Form 54719ProRataShareSubpartFIncomeRt/LargeRatioType Sch B Col (e)There is an inconsistency in how our stylesheets displays values when the efile type LargeRatioType. Our stylesheet converts the value as a percentage.Report the value as a ratio. Form 1120F Sch H)GrossIncomeRt/LargeRatioType Sch H Ln 21cForm 1120F Sch I7LiabilitiesDividedByAssetsRt/LargeRatioType Sch I Ln 6c*ApplicableRt 6e/LargeRatioType Sch I Ln 6e%ScalingRt/LargeRatioType Sch I Ln 14a4FromOthLnApplicableRt/LargeRatioType Sch I Ln 17a(a)1BorrowingRt 18c(a)/LargeRatioType Sch I Ln 18c(a)2ApplicableRt 17a(b)/LargeRatioType Sch I Ln 17a(b)1BorrowingRt 18c(b)/LargeRatioType Sch I Ln 18c(b)Form 1120F Sch S5TotalPctOfValueStockOwnedRt/LargeRatioType Ln 10a(ii)There is an inconsistency in how our stylesheets displays values when the efile type LargeRatioType. Our stylesheet populates the value as text.Report the actual value.2ValueSharesOwnedUSPersonsPct/LargeRatioType Ln 11a3ValueSharesOwnedQlfyUSPrsnPct/LargeRatioType Ln 11b4TotalOutstandingSharesOwnedPct/LargeRatioType Ln 16b4OutstandingSharesMaintain<[edPct/LargeRatioType Ln 16cPct/LargeRatioType Ln 10b(ii) Form 1120L6CompanyShareDeductionPct/LargeRatioType Sch A Ln 11(c)3CompanyShareDeductionPct/LargeRatioType Sch F Ln 32/PolicyholderSharePct/LargeRatioType Sch F Ln 33Form 1065 Sch B1;MaximumProfitLossOrCapOwnPct/LargeRatioType Sch B1 Pt I (v)There is an inconsistency in how our stylesheets displays values when the efile type LargeRatioType. Our stylesheet populates the value as an amount.<MaximumProfitLossOrCapOwnPct/LargeRatioType Sch B1 Pt II (v)Form 1065 Sch K18PartnersInterestInProfitsBOYRt/LargeRatioType Pt II Ln J8PartnersInterestInProfitsEOYRt/LargeRatioType Pt II Ln J-PartnersLossesBOYRt/LargeRatioType Pt II Ln J-PartnersLossesEOYRt/LargeRatioType Pt II Ln J.PartnersCapitalBOYRt/LargeRatioType Pt II Ln J.PartnersCapitalEOYRt/LargeRatioType Pt II Ln J Form 941-PRNew revision Form 941-PR dated 1-2016 does not match the stylesheet. There were changes to the revision date. The current revision in MeF is dated 1-2015.No Impact at this time.+Stylesheet will be updated at a later time.Business Rule F8962-048 will invoke only one time even if there is an error in more than one of the first four Shared Policy Allocations. The rule does not point directly to which field is in error. Form 3468eUsers should review the schema to determine what information was included in the original submission.,Stylesheet will be updated for TY2016/PY2017The Stylesheet for Form 3468 Line 11k does not properly display the NPS number relative to the Historic Rehabilitation Credit. (IRS1040 / ParentGuardianMinChldSgndByIndOn the line of the Filers Name, the verbiage on the PDF Form 1040 Sch SE after  Name of person with self-employment income was updated for TY2014 to read  (as shown on Form 1040 or Form 1040NR) . The display of the same Form 1040sch SE in RRD/HD does not reflect this change.Returns are erroneously rejecting if, in the [WagesNotShownSchedule], the 'WagesLiteralCd' there is a value other than  HSH . If Form 1040A, Line 42a 'EarnedIncomeCreditAmt' has a non-zero value, then at least one of the following must be true: [ in [WagesNotShownSchedule] attached to Form 1040A, Line 7, at least one 'WagesLiteralCd' must have the value "HSH" and the corresponding 'WagesNotShownAmt' must be greater than zero ] or Form W-2 must be present or Form 1099-R must be present.1Use General Dependency Small to provide this information, 1) In the Description field (element name = "Desc") use "Section 1.671-4(g) Final Return" 2) In the element "AttachmentInformationSmllDesc" provide the statement: "Pursuant to section 1.671-4(g), this is the Final Form 1041 for this grantor trust)A schema limitation issue identified in the Form 3115. The form instructions for Form 3115 on page 4 states,  If the Form 3115 is for a husband and wife who file a joint return, enter the identification numbers of both. Our schema is limited to the acceptance of one SSN. dForm 5884 Stylesheet differs from the IRS.gov version for Form 5884. The Stylesheet for Line 3 reads: "Work opportunity credit from partnerships, S corporations, cooperatives, estates, and trusts" The IRS.gov version correctly reads: Line 3 reads "Work opportunity credit from partnerships, S corporations, cooperatives, estates, and trusts. (see instructions)" Form 5884 Stylesheet differs from the IRS.gov version for Form 5884. The Stylesheet for Line 4 reads: "Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S corporations, stop here and report this amount on Schedule K. All others, stop here and report this amount on Form 3800" The IRS.gov version correctly reads: Line 4 reads "Add lines 2 and 3. Cooperatives, estates, and trusts, go to line 5. Partnerships and S corporations, stop here and report this amount on Schedule K. All others, stop here and report this amount on Form 3800, Part III, line 4b." Form 5884 Stylesheet differs from the IRS.gov version for Form 5884. The Stylesheet for Line 6 reads: "Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form 3800, line 4b." The IRS.gov version correctly reads: Line 6 now reads "Cooperatives, estates, and trusts, subtract line 5 from line 4. Report this amount on Form 3800, Part III, line 4b." >If Form 1040A, Line 3 checkbox "Married filing separately" is checked (element 'IndividualReturnFilingStatusCd' has the value 3), then Line 38a 'EarnedIncomeCreditAmt' must be equal to zero if amount is entered. The Business rule has the incorrect line number for  EarnedIncomeCreditAmt . Should be line 42a not 38a. Line numbers are incorrect. If Form 8379, Line 5 'CommunityPropertyStateInd' has a choice of "Yes" indicated, then Line 5 'CommunityPropertyStateCd' must have a value.aUse the guidelines shown below to report the data for the specific forms. If the form does not display a percent "%" sign or says to report the amount as a percentage, for example the data is for quotients, rates, ratios, quantities, numbers et al, then report the actual value. When the LargeRatioType is used in a dependency use the actual value. The taxpayer must enter -0- on line 3 if the amount is zero or less. We will be updating our eobType in the schema to USAmountNNType before production. JMeF will update the schema for Part 1, line 1(a) for the TY 2015 returns. Per Announcement 2016-14, the IRS will accept either the December 2015 Form 3115 or the December 2009 Form 3115 filed on or before April 19, 2016. For TY2014, Form 3115 can be submitted electronically using either the XML Schema for the prior version (Rev. December 2009) through April 19, 2016 or as a PDF binary attachment to the return for the current version (Rev. December 2015).|After April 19, 2016, Form 3115 for TY 2014 must be submitted as a PDF binary attachment to the return (Rev. December 2015). As of April 12, 2016As of April 12, 2016JOI )J MMPRD V W*aXbHhl8ovq= v wsyo|lȈa* ]+9ůB F )zcf-)ccB g2ɀ C,.  dMbP?_*+%&?'?(?)?M Lexmark T654 (MS) MeF C odXXLetter,DINU"DXASSMTJLexmark T654 (MS)InputBinFORMSOURCERESDLLUniresDLLOrientationPORTRAITResolution1200IQDuplexVERTICALStaplingPrtSetOffsetPagesPrtSetOutputBinPrtSetCollateONColorModeMonoTonerDarknessPrtSetPictureGradePrinterSettingSmallFontEnhancerTRUEPrintAndHoldTRUEHasKeepPreviousPHJobsTRUEHasNewPrintQualityTRUEAdvancedBoookletAlgorithmTRUEHasNewPinTRUEPaperSizeLETTERMediaTypePrtSetDitherLOQUALITYTrueTypeFormatOUTLINEKMXLFactory Defaultsw"dXX??&U} D} U$E} (F} *F} 0F} i} q Form Typett &A*>C0\0\G0\0p0 000H@0`  0 0X 0 0`  0 0@0$$ @$ @$s$@$$$ $4$4$ $$X$X$$@ dgOQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQ/fgOQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQ/ CdhOQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQ/ H H I I I   t5 _: T T; T<~ Uz@V u5 X= > T? T@~ dz@V u5 S{ Z| q} r~~ U@@s u5 X J TK L~ d{@V u5 X3 TM TN TO~ d{@V u5 XP Q TR TS~ d{@ V |5 S Y Y S~ [@ v W5 S r Z Z~ [ @ s W5 S   ~ [@ ~ t4 X6 T7 T8 T9~ Uz@ V | }  } S~ [@w t Xc b Xh X_~ e~@X t W Y Y S U`Z@d@ S W Y4 S S~ U`~@V   ;    S S Y c S~ U@BV# W S 5 r   ! " # % $ d@d@ u! S& Z Z' Z(~ [L@V u! S) Z* 6 Z+~ UO@V uT X) TU TV T d{@d@ uW X) TU TX T d{@d@ t \ ]  ]~ ^@i@_ t S c- S Z US@d @ t S0 Z S Z~ UW@~ tq \ ` \ ] ~ ag@b tp S c. S Z US@d @ Sp X , X T dS@d @Dlvjvb^^^^^^^^^^^^\^^^\^^\\^\^^\ !4"4#$@%@&` '4()@*+,- @.@/ 0@123 @456478X94:` ;<@=T@>?4@ n n n n n~ @  !xd !ke !ll !mj !ni![~@[@ "yf "kg "om "mk "mi"[~@[@ #zr #ms #t #py #Su~ #[@#S $zv $ms $w $pz $Sx~ $[@$S %W%S % % %Z?~ %[@% &W &S) &7 & &S~ &U@&~ '\ '\) ']@ 'A 'B~ '^@'~ (/ (X (2 (\0 (_1~ (e@(j )t )S )Y )S2 )Z~ )[`@) *t *\ *] *X *]~ *aq@*V +t +S +Z +X +Z~ +aq@+V ,uA ,XB ,TC ,X ,T,dz@d@ -t -\ -]8 -\ -]~ -ek@-V .t .\ .9 .\ .]~ .ek@.V /t /\ /]: /\ /]~ /ek@/V 0S` 0Xa 0] 0X^ 0X_~ 0e~@0X 1 1 1S 1S 1Z~ 1[@1S 2S 2S 2Z< 2c 2S~ 2[@@2S 3u 3S 3 3Z 3Z~ 3[@3} 4t/ 4{0 4Z1 4f2 4Z34U@h@d@@ 5S 5S 5Z 5f2 5Z~ 5U @5V 6t 6 6r 6Y 6S~ 6U`@6V 7Y 7 7n 7 7Z~ 7~@7 8WY 8S 8Z[ 8So 8S\~ 8[~@8j 8 8 8  8  8  8 ~ 8 @ 8E 8 8 8 8 8D~ 8@ 8E 8 8 8 8 8D~ 8@ 8E 8  8! 8" 8# 8$D~ 8%@ 8'E 8( 8) 8* 8+ 8,D~ 8-@ 8/E 80 81 82 83 84D~ 85@ 87E 88 89 8: 8; 8<D~ 8=@ 8?E 8@ 8A 8B 8C 8DD~ 8E@ 8GE 8H 8I 8J 8K 8LD~ 8M@ 8OE 8P 8Q 8R 8S 8TD~ 8U@ 8WE 8X 8Y 8Z 8[ 8\D~ 8]@ 8_E 8` 8a 8b 8c 8dD~ 8e@ 8gE 8h 8i 8j 8k 8lD~ 8m@ 8oE 8p 8q 8r 8s 8tD~ 8u@ 8wE 8x 8y 8z 8{ 8|D~ 8}@ 8E 8 8 8 8 8D~ 8@ 8E 8 8 8 8 8D~ 8@ 8E 8 8 8 8 8D~ 8@ 8E 8 8 8 8 8D~ 8@ 8E 8 8 8 8 8D~ 8@ 8E 8 8 8 8 8D~ 8@ 8E 8 8 8 8 8D~ 8@ 8E 8 8 8 8 8D~ 8@ 8E 8 8 8 8 8D~ 8@ 8E 8 8 8 8 8D~ 8@ 8E 8 8 8 8 8D~ 8@ 8E 8 8 8 8 8D~ 8@ 8E 8 8 8 8 8D~ 8@ 8E 8 8 8 8 8D~ 8@ 8E 8 8 8 8 8D~ 8@ 8E 8 8 8 8 8D~ 8@ 9WE 9S 9Z 9S 9S~ 9[@9j 9 9 9  9  9  9 ~ 9 `@ 9E 9 9 9 9 9D~ 9`@ 9E 9 9 9 9 9D~ 9`@ 9E 9  9! 9" 9# 9$D~ 9%`@ 9'E 9( 9) 9* 9+ 9,D~ 9-`@ 9/E 90 91 92 93 94D~ 95`@ 97E 98 99 9: 9; 9<D~ 9=`@ 9?E 9@ 9A 9B 9C 9DD~ 9E`@ 9GE 9H 9I 9J 9K 9LD~ 9M`@ 9OE 9P 9Q 9R 9S 9TD~ 9U`@ 9WE 9X 9Y 9Z 9[ 9\D~ 9]`@ 9_E 9` 9a 9b 9c 9dD~ 9e`@ 9gE 9h 9i 9j 9k 9lD~ 9m`@ 9oE 9p 9q 9r 9s 9tD~ 9u`@ 9wE 9x 9y 9z 9{ 9|D~ 9}`@ 9E 9 9 9 9 9D~ 9`@ 9E 9 9 9 9 9D~ 9`@ 9E 9 9 9 9 9D~ 9`@ 9E 9 9 9 9 9D~ 9`@ 9E 9 9 9 9 9D~ 9`@ 9E 9 9 9 9 9D~ 9`@ 9E 9 9 9 9 9D~ 9`@ 9E 9 9 9 9 9D~ 9`@ 9E 9 9 9 9 9D~ 9`@ 9E 9 9 9 9 9D~ 9`@ 9E 9 9 9 9 9D~ 9`@ 9E 9 9 9 9 9D~ 9`@ 9E 9 9 9 9 9D~ 9`@ 9E 9 9 9 9 9D~ 9`@ 9E 9 9 9 9 9D~ 9`@ 9E 9 9 9 9 9D~ 9`@ :uE :t : :t :t~ :[`@:j ;uE ;S ;c ;SF ;~ ;Uz@;~ <WE <S < <Z <Z~ <U@<~ =WE =S = = =Z~ =U@@=s >WE >S > > >2~ >U@@>s ?uE ?S ?Z ?Z ?S~ ?U@?~D%lb\\^^Z^^^^^^\^^^^^^^\^^^< < ^^^^^@ABX@ @E @ @. @\F @]~ @az@@b A AS A AS AS~ A[@A~ B* B\ B]+ B\, B\-~ Ba @Bb V(^^ (  R  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d >@Z A 7==yK yK jhttp://www.irs.gov/pub/irs-pdf/i8962.pdfyX;H,]ą'cggD g2ɀ  BF  dMbP?_*+%&?'?(?)?M Lexmark T654 (MS) C odXXLetter,DINU"DXASSMTJLexmark T654 (MS)InputBinAutoSelectRESDLLUniresDLLOrientationPORTRAITResolution1200IQDuplexNONEStaplingPrtSetOffsetPagesPrtSetOutputBinPrtSetCollateOFFColorModeMonoTonerDarknessPrtSetPictureGradePrinterSettingSmallFontEnhancerTRUEPrintAndHoldTRUEHasKeepPreviousPHJobsTRUEHasNewPrintQualityTRUEAdvancedBoookletAlgorithmTRUEHasNewPinTRUEPaperSizeLETTERMediaTypePrtSetDitherLOQUALITYTrueTypeFormatOUTLINEKMXL"FXX??&U} } } )} &} !} q }  }   Form Type \\\@ 4     Q KNLN DMP H H I I J R   W5 S r Z  SU @U`@ W5 S r Z  tU @U`@ W5 S Z Z  S[@@U@ W S Z S Z SDU`@U@ WE XG TH T> TI XDd@{@d@@ WE S Z Z Z S U@U @.&&pjjjjjj   (   R  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ><dA "7ggD g2ɀ N ]  dMbP?_*+%&?'?(?)?"??&U} D} U3E} #F} F} 8$F} Ui} q000\0\G0\0p00$0$0$0$ 0$ 0$ 0$ 0$ 0$00 dgOQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQ/fgOQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQ/ CdhOQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQQ/ H H H H H   \ \ ] ]= \~ ^ @\  \  \ \~ ^ @ \ \   \ \~ ^ @\ \     \ \~ ^ @\ \     \ \~ ^ @\ \     \ \~ ^ @  \    \ \~ ^ @ \ \    \ \~ ^ @ \ \    \ \~ ^ @ \ \    \ \~ ^ @ \ \   \ \~ ^ @\ \   \ \~ ^ @\ \   \ \~ ^ @\ \   \ \~ ^ @\ \   \ \~ ^ @\ \   \ \~ ^ @\ \   \ \~ ^ @\ \   \ \~ ^ @\ \   \ \~ ^ @\ \   ! \ \~ ^ @\ \ " ! \ \~ ^ @\ \# $  \ \~ ^ @\ \# %  \ \~ ^ @\ \# &  \ \~ ^ @\ \# '  \ \~ ^ @\ \# (  \ \~ ^ @\ \# )  \ \~ ^ @\BXvjvb^^^^^^^^^^^^^^^^^^^^^^^^^^(010(  R  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR   C  ]F ! d ZR   C   ]F ! d ZR   C   ]F ! d ZR   C   ]F ! d ZR   C   ]F ! d ZR  C  ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR  C ]F! d ZR   C  ]F ! d ZR ! C  !]F!! d ZR " C !"]F"! d ZR # C "#]F#! d ZR $ C #$]F$! d ZR % C $%]F%! d ZR & C %&]F&! d ZR ' C &']F'! d ZR ( C '(]F(! d ZR ) C ()]F)! d ZR * C )*]F*! d ZR + C *+]F+! d ZR , C +,]F,! d ZR - C ,-]F-! d ZR . C -.]F.! d ZR / C ./]F/! d ZR 0 C /0]F0! d >dA 7ggD   !"$DocumentLibraryFormDocumentLibraryFormDocumentLibraryForm This value indicates the number of saves or revisions. The application is responsible for updating this value after each revision. metaAttributes"/>՜.+,D՜.+,D PX|  Department of the Treasury  04122016Resolved issues Large Ratio  Worksheets((V^ _PID_HLINKSContentTypeIdAFJOh+'08( PXh| ZHMKB Daryl BainMicrosoft Excel@@g@V^Gp'(#     '' ' ' ' -  -""- @ !"-#- @ !"-33#- @ !"3-PP#- @ !"P-mm#- @ !"m-#- @ !"-#- @ !"-"- @ !"-""- @ !"-- @ !-- @ !-  @ !!- -"- @ !!-- @ !- -"- @ ! -- @ !--"- @ ! -!!- @ !!,&&---$---&&&--&&- && & $& &&- $-&&&&&-&&&TNPP---$--- '&&TNPP''Arial- 666 2 1 2 = 2 2 Z 3 2 4 2  5 2 `A 2 FB - "SystemuX ,L-u@u8L-- '- 666#P-  P  @ !X;"-    @ !5;m"-    @ !" Arial-   Arial- - - '- -  n# 2 |2 Form Type  - - '2 |Schema/Schema Element       - - - - '- -  # Arial-- - '--  # 2 5 Form 1040  - --2 OtherWithholdingStatement       - - '--  #- - - '- -  3# B2 {' TY2014 Known Issues and Solutions     - - '- -  P4# 2 6'- - '- -  mQ# *2 Q As of April 12, 2016    - - '- -  #- - '- -  -   -- @ !"-- @ !-- @ !-  -""- @ !"-n- @ !Hn-n- @ !Hn-#- @ !#-m#m- @ !m#-#- @ !#-"- @ !"- - '-  #-A (ݝﳬ𳬦𳬦񳬦[XW򳬦qnligeb`^󳬦~~{ywurqnligeLJH~~{yxusqomQONYXVdb`mjhvtr|{~--A (ݝﳬ𳬦𳬦񳬦򳬦󳬦[YXqomigeca_~|zxvsqomjgf|zxvsqom--A G(ݝﳬ𳬦𳬦񳬦򳬦󳬦[YXqomigeca_~|zxvsqomjgf|zxvsqom-#- '-  -  -- @ !-- @ !-'#A ()http://www.irs.gov/pub/irs-pdf/i8962.pdf,0x010100FBD075C8D289C84E8C89122AF96B65B3 FMicrosoft Excel 2003 WorksheetBiff8Excel.Sheet.89q