-
TIN:
Form
990-T
Department of the Treasury
Internal Revenue Service
Exempt Organization Business Income Tax Return
(and proxy tax under section 6033(e))
For calendar year 2024 or other tax year beginning
07-01-2024
and ending
06-30-2025
Go to
www.irs.gov/Form990T
for instructions and the latest information.
Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).
OMB No. 1545-0047
20
24
Open to Public Inspection for 501(c)(3) Organizations Only
A
Check box if address changed.
B
Exempt under section
501(
c3
)
408(e)
220(e)
408A
530(a)
529(a)
529A
Print or Type
Name of organization (
Check box if name changed and see instructions.)
Rochester Institute of Technology
Number, street, and room or suite no. If a P.O. box, see instructions.
Controller 46 Lomb Memorial Dr
City or town, state or province, and ZIP or foreign postal code
Rochester
,
NY
146235604
C
Book value of all assets at end of year
.....
2,967,494,524
D
Employer identification number
16-0743140
E
Group exemption number
(see instructions)
F
Check box if an amended return.
G
Check organization type
501(c) corporation
501(c) trust
401(a) trust
Other trust
State college/university
6417(d)(1)(A) Applicable entity
H
Check if filing only to claim
Credit from Form 8941
Refund shown on Form 2439
Elective payment amount from Form 3800
I
Check if a 501(c)(3) organization filing a consolidated return with a 501(c)(2) titleholding corporation
.........
J
Enter the number of attached Schedules A (Form 990-T)
List of Attached Documents:
// Content
...............
3
K
During the tax year, was the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group?
...
Yes
No
If "Yes," enter the name and identifying number of the parent corporation
L
The books are in care of
MILAGROS CONCEPCION
Controller 46 Lomb Memorial DR
Rochester
,
NY
146235604
Telephone number
(585) 475-2383
Part I
Total Unrelated Business Taxable Income
1
Total of unrelated business taxable income computed from all unrelated trades or businesses (see instructions)
..............................
1
607,469
2
Reserved
..............................
2
3
Add lines 1 and 2
............................
3
607,469
4
Charitable contributions (see instructions for limitation rules)
..............
4
0
5
Total unrelated business taxable income before net operating losses. Subtract line 4 from line 3
....
5
607,469
6
Deduction for net operating loss. See instructions
List of Attached Documents:
// Content
.................
6
607,469
7
Total of unrelated business taxable income before specific deduction and section 199A deduction.
Subtract line 6 from line 5
.........................
7
0
8
Specific deduction (generally $1,000, but see instructions for exceptions)
..........
8
0
9
Trusts.
Section 199A deduction. See instructions
.................
9
10
Total deductions.
Add lines 8 and 9
......................
10
0
11
Unrelated business taxable income.
Subtract line 10 from line 7. If line 10 is greater than line 7, enter zero
................................
11
0
Part II
Tax Computation
1
Organizations taxable as corporations.
Multiply Part I, line 11 by 21% (0.21)
.......
1
0
2
Trusts taxable at trust rates.
See instructions for tax computation. Income tax on the amount on
Part I, line 11 from:
Tax rate schedule or
Schedule D (Form 1041)
........
2
3
Proxy tax.
See instructions
.......................
3
4a
Amount from Form 4255, Part l, line 3, column (q)
..................
4a
4b
Other tax amounts. See instructions
....................
4b
5
Alternative minimum tax
.........................
5
6
Tax on noncompliant facility income.
See instructions
................
6
7
Total.
Add lines 3 through 6 to line 1 or 2, whichever applies
...............
7
0
Part III
Tax and Payments
1a
Foreign tax credit (corporations attach Form 1118; trusts attach Form 1116)
1a
0
b
Other credits (see instructions)
..............
1b
0
c
General business credit. Attach Form 3800 (see instructions)
.....
1c
0
d
Credit for prior year minimum tax (attach Form 8801 or 8827)
....
1d
e
Total credits.
Add lines 1a through 1d
.....................
1e
0
2
Subtract line 1e from Part II, line 7
.......................
2
0
3a
Amount from Form 4255, Part l, line 3, column (r) (see instructions)
..
3a
b
Amount due from Form 8611
...............
3b
c
Amount due from Form 8697
...............
3c
d
Amount due from Form 8866
...............
3d
e
Other amounts due (see instructions)
............
3e
f
Total amounts due. Add lines 3a through 3e
..................
3f
0
4
Total tax.
Add lines 2 and 3f (see instructions).
Check if includes tax previously deferred under
section 1294. Enter the tax amount here
4
0
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11291J
Form
990-T
(2024)
Form 990-T (2024)
Page
2
Part III
Tax and Payments
(continued)
5
Current net 965 tax liability paid from Form 965-A, Part II, column (k)
...........
5
0
6a
Payments: Preceding year's overpayment credited to the current year
..
6a
0
b
Current Year's estimated tax payments. Check if section 643(g) election applies
6b
0
c
Tax deposited with Form 8868
..............
6c
d
Foreign organizations: Tax paid or withheld at source (see instructions)
.
6d
0
e
Backup withholding (see instructions)
............
6e
0
f
Credit for small employer health insurance premiums (attach Form 8941)
.
6f
g
Elective payment election amount from Form 3800
........
6g
h
Payment from Form 2439
................
6h
i
Credit from Form 4136
.................
6i
j
Other (see instructions)
................
6j
7
Total payments.
Add lines 6a through 6j
.....................
7
0
8
Estimated tax penalty (see instructions). Check if Form 2220 is attached
........
8
9
Tax due.
If line 7 is smaller than the total of lines 4, 5, and 8, enter amount owed
.......
9
10
Overpayment.
If line 7 is larger than the total of lines 4, 5, and 8, enter amount overpaid
....
10
11
Enter the amount of line 10 you want:
Credited to 2025 estimated tax
Refunded
11
Part IV
Statements Regarding Certain Activities and Other Information
(see instructions)
1
At any time during the 2024 calendar year, did the organization have an interest in or a signature or other authority over a financial account (bank, securities, or other) in a foreign country? If "Yes," the organization may have to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts. If "Yes," enter the name of the foreign country here
HR
Yes
No
Yes
2
During the tax year, did the organization receive a distribution from, or was it the grantor of, or transferor to, a foreign trust?
No
If "Yes," see instructions for other forms the organization may have to file.
3
Enter the amount of tax-exempt interest received or accrued during the tax year
.....
$
0
4
Enter available pre-2018 NOL carryovers here. $
25,255,089
. Do not include any post-2017 NOL carryover shown on Schedule A (Form 990-T). Don't reduce the NOL carryover shown here by any deduction reported on Part I, line 4.
5
Post-2017 NOL carryovers. Enter the Business Activity Code and available post-2017 NOL carryovers. Don't reduce the amounts shown below by any NOL claimed on any Schedule A, Part II, line 17 for the tax year. See instructions.
Business activity code
Available post-2017 NOL carryover
720000
$
12,543,189
$
$
$
6a
Reserved for future use
.................................
b
Reserved for future use
.................................
Part V
Supplemental Information
Provide any additional information. See instructions.
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Signature of officer
Date
Title
May the IRS discuss this return with the preparer shown below (see instructions)?
Yes
No
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
Check
if
self-employed
PTIN
Firm's name
Firm's EIN
Firm's address
Phone no.
Form
990-T
(2024)
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
Go to
www.irs.gov/Form990T
for instructions and the latest information.
Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).
OMB No. 1545-0047
20
24
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
Rochester Institute of Technology
B
Employer identification number
16-0743140
C
Unrelated business activity code (see instructions)
720000
D
Sequence:
1
of
3
E
Describe the unrelated trade or business
RIT INN & CONFERENCE CENTER/POURING RIGHTS
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
3,646,297
b
Less returns and allowances
0
c
Balance
1c
3,646,297
2
Cost of goods sold (Part III, line 8)
.........
2
435,656
3
Gross profit. Subtract line 2 from line 1c
.......
3
3,210,641
3,210,641
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
0
0
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
List of Attached Documents:
// Content
0
0
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
0
0
6
Rent income (Part IV)
.............
6
0
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
0
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
0
10
Exploited exempt activity income (Part VIII)
......
10
584,307
195
584,112
11
Advertising income (Part IX)
...........
11
0
0
0
12
Other income (see instructions; attach statement)
....
12
0
0
13
Total.
Combine lines 3 through 12
.........
13
3,794,948
195
3,794,753
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
0
3
Repairs and maintenance
..........................
3
0
4
Bad debts
...............................
4
0
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
0
6
Taxes and licenses
.............................
6
149,008
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
341,934
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
0
8b
341,934
9
Depletion
...............................
9
0
10
Contributions to deferred compensation plans
.....................
10
0
11
Employee benefit programs
..........................
11
0
12
Excess exempt expenses (Part VIII)
.......................
12
0
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
3,322,351
15
Total deductions.
Add lines 1 through 14
.....................
15
3,813,293
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
-18,540
17
Deduction for net operating loss (see instructions)
..................
17
0
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
-18,540
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
37,093
2
Purchases
...............................
2
442,391
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
479,484
7
Inventory at end of year
...........................
7
43,828
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
435,656
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
b
Other deductions (attach statement)
...
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
6
Divide line 4 by line 5
.......
%
%
%
%
7
Gross income reportable. Multiply line 2 by line 6
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
(2)
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
(2)
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
POURING RIGHTS
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
584,307
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
195
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
584,112
5
Gross income from activity that is not unrelated business income
..............
5
0
6
Expenses attributable to income entered on line 5
...................
6
0
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
B
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct advertising costs by periodical
..
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
5
Readership costs
........
6
Circulation income
........
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
a
Add line 8, columns A through D. Enter the greater of the line 8a, columns total or zero here and on Part II, line 13
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2024
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
Go to
www.irs.gov/Form990T
for instructions and the latest information.
Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).
OMB No. 1545-0047
20
24
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
Rochester Institute of Technology
B
Employer identification number
16-0743140
C
Unrelated business activity code (see instructions)
720000
D
Sequence:
1
of
3
E
Describe the unrelated trade or business
RIT INN & CONFERENCE CENTER/POURING RIGHTS
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
3,646,297
b
Less returns and allowances
0
c
Balance
1c
3,646,297
2
Cost of goods sold (Part III, line 8)
.........
2
435,656
3
Gross profit. Subtract line 2 from line 1c
.......
3
3,210,641
3,210,641
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
0
0
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
List of Attached Documents:
// Content
0
0
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
0
0
6
Rent income (Part IV)
.............
6
0
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
0
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
0
10
Exploited exempt activity income (Part VIII)
......
10
584,307
195
584,112
11
Advertising income (Part IX)
...........
11
0
0
0
12
Other income (see instructions; attach statement)
....
12
0
0
13
Total.
Combine lines 3 through 12
.........
13
3,794,948
195
3,794,753
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
0
3
Repairs and maintenance
..........................
3
0
4
Bad debts
...............................
4
0
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
0
6
Taxes and licenses
.............................
6
149,008
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
341,934
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
0
8b
341,934
9
Depletion
...............................
9
0
10
Contributions to deferred compensation plans
.....................
10
0
11
Employee benefit programs
..........................
11
0
12
Excess exempt expenses (Part VIII)
.......................
12
0
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
3,322,351
15
Total deductions.
Add lines 1 through 14
.....................
15
3,813,293
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
-18,540
17
Deduction for net operating loss (see instructions)
..................
17
0
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
-18,540
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
37,093
2
Purchases
...............................
2
442,391
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
479,484
7
Inventory at end of year
...........................
7
43,828
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
435,656
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
b
Other deductions (attach statement)
...
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
6
Divide line 4 by line 5
.......
%
%
%
%
7
Gross income reportable. Multiply line 2 by line 6
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
(2)
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
(2)
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
POURING RIGHTS
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
584,307
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
195
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
584,112
5
Gross income from activity that is not unrelated business income
..............
5
0
6
Expenses attributable to income entered on line 5
...................
6
0
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
B
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct advertising costs by periodical
..
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
5
Readership costs
........
6
Circulation income
........
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
a
Add line 8, columns A through D. Enter the greater of the line 8a, columns total or zero here and on Part II, line 13
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2024
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
SCHEDULE A
(Form 990-T)
Department of the Treasury
Internal Revenue Service
Unrelated Business Taxable Income
From an Unrelated Trade or Business
Go to
www.irs.gov/Form990T
for instructions and the latest information.
Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).
OMB No. 1545-0047
20
24
Open to Public Inspection for 501(c)(3) Organizations Only
A
Name of the organization
Rochester Institute of Technology
B
Employer identification number
16-0743140
C
Unrelated business activity code (see instructions)
720000
D
Sequence:
1
of
3
E
Describe the unrelated trade or business
RIT INN & CONFERENCE CENTER/POURING RIGHTS
Part I
Unrelated Trade or Business Income
(A) Income
(B) Expenses
(C) Net
1a
Gross receipts or sales
3,646,297
b
Less returns and allowances
0
c
Balance
1c
3,646,297
2
Cost of goods sold (Part III, line 8)
.........
2
435,656
3
Gross profit. Subtract line 2 from line 1c
.......
3
3,210,641
3,210,641
4a
Capital gain net income (attach Sch D (Form 1041 or Form
1120)) (see instructions)
............
4a
List of Attached Documents:
// Content
0
0
b
Net gain (loss) (Form 4797) (attach Form 4797)
(see instructions)
4b
List of Attached Documents:
// Content
0
0
c
Capital loss deduction for trusts
4c
5
Income (loss) from a partnership or an S corporation (attach statement)
................
5
List of Attached Documents:
// Content
0
0
6
Rent income (Part IV)
.............
6
0
0
0
7
Unrelated debt-financed income (Part V)
.......
7
0
0
0
8
Interest, annuities, royalties, and rents from a controlled
organization (Part VI)
.............
8
0
0
0
9
Investment income of section 501(c)(7), (9), or (17)
organizations (Part VII)
............
9
0
0
0
10
Exploited exempt activity income (Part VIII)
......
10
584,307
195
584,112
11
Advertising income (Part IX)
...........
11
0
0
0
12
Other income (see instructions; attach statement)
....
12
0
0
13
Total.
Combine lines 3 through 12
.........
13
3,794,948
195
3,794,753
Part II
Deductions Not Taken Elsewhere
(See instructions for limitations on deductions) Deductions must be directly connected with the unrelated business income
1
Compensation of officers, directors, and trustees (Part X)
.................
1
0
2
Salaries and wages
............................
2
0
3
Repairs and maintenance
..........................
3
0
4
Bad debts
...............................
4
0
5
Interest (attach statement) (see instructions)
List of Attached Documents:
// Content
...................
5
0
6
Taxes and licenses
.............................
6
149,008
7
Depreciation (attach Form 4562) (see instructions)
List of Attached Documents:
// Content
.........
7
341,934
8
Less depreciation claimed in Part III and elsewhere on return
.....
8a
0
8b
341,934
9
Depletion
...............................
9
0
10
Contributions to deferred compensation plans
.....................
10
0
11
Employee benefit programs
..........................
11
0
12
Excess exempt expenses (Part VIII)
.......................
12
0
13
Excess readership costs (Part IX)
........................
13
0
14
Other deductions (attach statement)
List of Attached Documents:
// Content
......................
14
3,322,351
15
Total deductions.
Add lines 1 through 14
.....................
15
3,813,293
16
Unrelated business income before net operating loss deduction. Subtract line 15 from Part I, line 13, column (C)
16
-18,540
17
Deduction for net operating loss (see instructions)
..................
17
0
18
Unrelated business taxable income.
Subtract line 17 from line 16
.............
18
-18,540
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 74036O
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
2
Part III
Cost of Goods Sold
Enter method of inventory valuation
1
Inventory at beginning of year
........................
1
37,093
2
Purchases
...............................
2
442,391
3
Cost of labor
..............................
3
0
4
Additional section 263A costs (attach statement)
..................
4
5
Other costs (attach statement)
........................
5
0
6
Total.
Add lines 1 through 5
..........................
6
479,484
7
Inventory at end of year
...........................
7
43,828
8
Cost of goods sold.
Subtract line 7 from line 6. Enter here and in Part I, line 2
..........
8
435,656
9
Do the rules of section 263A (with respect to property produced or acquired for resale) apply to the organization?
Yes
No
Part IV
Rent Income (From Real Property and Personal Property Leased with Real Property)
1
Description of property (property street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Rent received or accrued
a
From personal property (if the percentage of rent for personal property is more than 10% but not more than 50%)
......
b
From real and personal property (if the percentage of rent for personal property exceeds 50% or if the rent is based on profit or income)
..........
c
Total rents received or accrued by property. Add lines 2a and 2b, columns A through D
.
3
Total rents received or accrued. Add line 2c columns A through D. Enter here and on Part I, line 6, column (A)
.
0
4
Deductions directly connected with the income in lines 2(a) and 2(b) (attach statement)
.
5
Total deductions.
Add line 4 columns A through D. Enter here and on Part I, line 6, column (B)
.....
0
Part V
Unrelated Debt-Financed Income
(see instructions)
1
Description of debt-financed property (street address, city, state, ZIP code). Check if a dual-use (see instructions)
A
B
C
D
A
B
C
D
2
Gross income from or allocable to debt-financed property
........
3
Deductions directly connected with or allocable to debt-financed property
a
Straight line depreciation (attach statement)
b
Other deductions (attach statement)
...
c
Total deductions (add lines 3a and 3b, columns A through D)
..........
4
Amount of average acquisition debt on or allocable to debt-financed property (attach statement)
...........
5
Average adjusted basis of or allocable to debt-financed property (attach statement)
...
6
Divide line 4 by line 5
.......
%
%
%
%
7
Gross income reportable. Multiply line 2 by line 6
8
Total gross income
(add line 7, columns A through D). Enter here and on Part I, line 7, column (A)
....
0
9
Allocable deductions. Multiply line 3c by line 6
10
Total allocable deductions.
Add line 9, columns A through D. Enter here and on Part I, line 7, column (B)
..
0
11
Total dividends-received deductions
included in line 10
.................
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
3
Part VI
Interest, Annuities, Royalties, and Rents from Controlled Organizations
(see instructions)
1.
Name of controlled organization
2.
Employer identification number
Exempt Controlled Organizations
3.
Net unrelated income (loss)
(see instructions)
4.
Total of specified payments made
5.
Part of column 4 that is included
in the controlling organization's
gross income
6.
Deductions directly connected with income in column 5
(1)
(2)
(3)
(4)
Nonexempt Controlled Organizations
7.
Taxable income
8.
Net unrelated
income (loss)
(see instructions)
9.
Total of specified payments made
10.
Part of column 9
that is included in the
controlling organization's
gross income
11.
Deductions directly connected with
income in column 10
(1)
(2)
(3)
(4)
Add columns 5 and 10.
Enter here and on Part I,
line 8, column (A)
Add columns 6 and 11.
Enter here and on Part I,
line 8, column (B)
Totals
.........................
0
0
Part VII
Investment Income of a Section 501(c)(7), (9), or (17) Organization
(see instructions)
1.
Description of income
2.
Amount of income
3.
Deductions directly connected
(attach statement)
4.
Set-asides
(attach statement)
5. Total deductions and set-asides
(add columns 3 and 4)
(1)
(2)
(3)
(4)
Totals
.........
Add amounts in column 2.
Enter here and on Part I,
line 9, column (A)
0
Add amounts in column 5.
Enter here and on Part I,
line 9, column (B)
0
Part VIII
Exploited Exempt Activity Income, Other Than Advertising Income
(see instructions)
1
Description of exploited activity:
POURING RIGHTS
2
Gross unrelated business income from trade or business. Enter here and on Part I, line 10, column (A)
...
2
584,307
3
Expenses directly connected with production of unrelated business income. Enter here and on Part I, line 10, column (B)
...............................
3
195
4
Net income (loss) from unrelated trade or business. Subtract line 3 from line 2. If a gain, complete
lines 5 through 7
.............................
4
584,112
5
Gross income from activity that is not unrelated business income
..............
5
0
6
Expenses attributable to income entered on line 5
...................
6
0
7
Excess exempt expenses. Subtract line 5 from line 6, but do not enter more than the amount on line 4. Enter here and on Part II, line 12
..........................
7
0
Schedule A (Form 990-T) 2024
Schedule A (Form 990-T) 2024
Page
4
Part IX
Advertising Income
1
Name(s) of periodical(s). Check box if reporting two or more periodicals on a consolidated basis.
A
B
C
D
Enter amounts for each periodical listed above in the corresponding column.
A
B
C
D
2
Gross advertising income
......
a
Add columns A through D. Enter here and on Part I, line 11, column (A)
.............
0
3
Direct advertising costs by periodical
..
a
Add columns A through D. Enter here and on Part I, line 11, column (B)
.............
0
4
Advertising gain (loss). Subtract line 3 from line 2. For any column in line 4 showing a gain, complete lines 5 through 8. For any column in line 4 showing a loss or zero, do not complete lines 5 through 7, and enter zero on line 8
............
5
Readership costs
........
6
Circulation income
........
7
Excess readership costs. If line 6 is less than line 5, subtract line 6 from line 5. If line 5 is less than line 6, enter zero
.....
8
Excess readership costs allowed as a deduction. For each column showing a gain on line 4, enter the lesser of line 4 or line 7
.
a
Add line 8, columns A through D. Enter the greater of the line 8a, columns total or zero here and on Part II, line 13
0
Part X
Compensation of Officers, Directors, and Trustees
(see instructions)
1.
Name
2.
Title
3.
Percentage
of time devoted
to business
4.
Compensation
attributable to
unrelated business
(1)
(2)
(3)
(4)
Total.
Enter here and on Part II, line 1
.........................
0
Part XI
Supplemental Information
(see instructions)
Schedule A (Form 990-T) 2024
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
SCHEDULE D
(Form 1120)
List of Attached Documents:
// Content
Department of the Treasury
Internal Revenue Service
Capital Gains and Losses
Attach to Form 1120, 1120-C, 1120-F, 1120-FSC, 1120-H, 1120-IC-DISC, 1120-L,
1120-ND, 1120-PC, 1120-POL, 1120-REIT, 1120-RIC, 1120-SF, or certain Forms 990-T.
Go to
www.irs.gov/Form1120
for instructions and the latest information.
OMB No. 1545-0123
20
24
Name
Rochester Institute of Technology
Employer identification number
16-0743140
Did the corporation dispose of any investment(s) in a qualified opportunity fund during the tax year?
.......
Yes
No
If “Yes,” attach Form 8949 and see its instructions for additional requirements for reporting your gain or loss.
Part I
Short–Term Capital Gains and Losses –– Generally Assets Held One Year or Less (see instructions)
See instructions for how to figure the amounts to enter on the lines below.
This form may be easier to complete if you round off cents to whole dollars.
(d)
Proceeds
(e)
Cost
(g)
Adjustments to gain or loss from Form(s) 8949, Part 1, line 2, column (g)
(h) Gain or (loss)
Subtract column (e) from column (d) and combine the result with column (g)
1a
Totals for all short-term transactions reported on Form 1099-B for which basis was reported to the IRS and for which you have no adjustments (see instructions). However, if you choose to report all these transactions on Form 8949, leave this line blank and go to line 1b
1b
Totals for all transactions reported on
Form(s) 8949 with
Box A
checked
2
Totals for all transactions reported on
Form(s) 8949 with
Box B
checked
3
Totals for all transactions reported on
Form(s) 8949 with
Box C
checked
0
0
0
-18,098
4
Short-term capital gain from installment sales from Form 6252, line 26 or 37
...........
4
5
Short-term capital gain or (loss) from like-kind exchanges from Form 8824
...........
5
6
Unused capital loss carryover (attach computation)
..................
6
(
0
)
7
Net short-term capital gain or (loss). Combine lines 1a through 6 in column h
...........
7
-18,098
Part II
Long–Term Capital Gains and Losses –– Generally Assets Held More Than One Year (see instructions)
See instructions for how to figure the amounts to enter on the lines below.
This form may be easier to complete if you round off cents to whole dollars.
(d)
Proceeds
(e)
Cost
(g)
Adjustments to gain or loss from Form(s) 8949, Part II, line 2, column (g)
(h) Gain or (loss)
Subtract column (e) from column (d) and combine the result with column (g)
8a
Totals for all long-term transactions reported on Form 1099-B for which basis was reported to the IRS and for which you have no adjustments (see instructions). However, if you choose to report all these transactions on Form 8949, leave this line blank and go to line 8b
8b
Totals for all transactions reported on
Form(s) 8949 with
Box D
checked
9
Totals for all transactions reported on
Form(s) 8949 with
Box E
checked
10
Totals for all transactions reported on
Form(s) 8949 with
Box F
checked
0
0
0
138,170
11
Enter gain from Form 4797, line 7 or 9
.......................
11
0
12
Long-term capital gain from installment sales from Form 6252, line 26 or 37
...........
12
13
Long-term capital gain or (loss) from like-kind exchanges from Form 8824
...........
13
14
Capital gain distributions (see instructions)
.....................
14
15
Net long-term capital gain or (loss). Combine lines 8a through 14 in column h
..........
15
138,170
Part III
Summary of Parts I and II
16
Enter excess of net short-term capital gain (line 7) over net long-term capital loss (line 15)
......
16
0
17
Net capital gain. Enter excess of net long-term capital gain (line 15) over net short-term capital loss (line 7)
.
17
120,072
18
Add lines 16 and 17. Enter here and on Form 1120, page 1, line 8, or the applicable line on other returns
..
18
120,072
Note:
If losses exceed gains, see
Capital losses
in the instructions.
For Paperwork Reduction Act Notice, see the Instructions for Form 1120.
Cat. No. 11460M
Schedule D (Form 1120) 2024
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
Form
3800
Department of the Treasury
Internal Revenue Service
General Business Credit
Go to
www.irs.gov/Form3800
for instructions and the latest information.
You must include all pages of Form 3800 with your return.
OMB No. 1545-0895
20
24
Attachment Sequence No.
22
Name(s) shown on return
Rochester Institute of Technology
Identifying number
16-0743140
A
Corporate Alternative Minimum Tax (CAMT) and Base Erosion Anti-Abuse Tax (BEAT).
Are you both (a) an “applicable corporation” within the meaning of section 59(k)(1) for the CAMT, and (b) an “applicable taxpayer” within the meaning of section 59A(e) for the BEAT? See instructions
...........
Yes
No
Part I
Credits Not Allowed Against Tentative Minimum Tax (TMT)
Complete applicable portions of Parts III and IV before Parts I and II. See Instructions.
1
Credits not subject to the passive activity limit from Part III, line 2: combine column (e) with non-passive amounts from column (f).
..........
1
0
2
Credits subject to the passive activity limit. Combine from Part III, line 2, column (d), and passive amounts included on line 2, column (f); and Part IV, line 6, column (d)
............................
2
36,916
3
Enter the portion of line 2 allowed for 2024.
......................................
3
4
Enter the portion of Part IV, column (f), line 6, that is from carryforwards to 2024.
.........................
4
0
Check this box if the carryforward was changed or revised from the original reported amount
.....................
5
Enter the portion of Part IV, column (f), line 6, that is from carrybacks from 2025.
..........................
5
6
Add lines 1, 3, 4, and 5
............................................
6
0
Part II
Figuring Credit Allowed After Limitations
Section A - Figuring Credit Allowed After Section 38(c)(1) Limitation Based on Amount of Tax
7
Regular tax before credits:
Individuals. Enter the sum of the amounts from Form 1040, 1040-SR, or 1040-NR, line 16; and Schedule 2 (Form 1040), line 1z.
Corporations. Enter the amount from Form 1120, Schedule J, Part I, line 2 (excluding the base erosion minimum tax entered on line 1f); or the applicable line of your return.
Estates and trusts. Enter the sum of the amounts from Form 1041, Schedule G, lines 1a, 1b and 1d, plus any Form 8978 amount included on line 1e; or the amount from the applicable line of your return.
.....
7
0
8
Alternative minimum tax:
Individuals. Enter the amount from Form 6251, line 11.
Corporations. Enter the amount from Form 4626, Part II, line 13.
Estates and trusts. Enter the amount from Schedule I (Form 1041), line 54.
.....
8
0
9
Add lines 7 and 8
..............................................
9
0
10a
Foreign tax credit
....................................
10a
b
Certain allowable credits (see instructions)
............................
10b
c
Add lines 10a and 10b
.............................................
10c
11
Net income tax.
Subtract line 10c from line 9. If zero, skip lines 12 through 15 and enter -0- on line 16
...................
11
0
12
Net regular tax.
Subtract line 10c from line 7. If zero or less, enter -0-
...................
12
13
Enter 25% (0.25) of the excess, if any, of line 12 (line 11 for corporations) over $25,000. See instructions
........
13
14
Tentative minimum tax:
Individuals. Enter the amount from Form 6251, line 9.
Corporations. Enter -0-.
Estates and trusts. Enter the amount from Schedule I (Form 1041), line 52.
..
14
15
Enter the greater of line 13 or line 14
........................................
15
16
Subtract line 15 from line 11. If zero or less, enter -0-
...................................
16
0
17
Enter the
smaller
of line 6 or line 16. This is the amount of your credit allowed after the limitation of section 38(c)(1)
..............
17
0
C corporations:
See the line 17 instructions if there has been an ownership change, acquisition, or reorganization.
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 12392F
Form
3800
(2024)
Form 3800 (2024)
Page
2
Part II
Figuring Credit Allowed After Limitations
(Continued)
Section B - Figuring Section 38(c)(2) Empowerment Zone and Community Renewal Employment Credit Allowed
.
Note:
If you are not required to report any amounts on lines 22 or 24 below, skip lines 18 through 25 and enter -0- on line 26.
18
Multiply line 14 by 75% (0.75). See instructions
.....................................
18
0
19
Enter the greater of line 13 or line 18
........................................
19
0
20
Subtract line 19 from line 11. If zero or less, enter -0-
..................................
20
0
21
Subtract line 17 from line 20. If zero or less, enter -0-
..................................
21
0
22
Combine the amounts from line 3 of Part III, column (e), with the amount from line 3 of Part IV, column (f).
.................
22
0
23
Passive activity credit from line 3 of Part III, column (d) plus the amount from line 3 of Part IV, column (d)
........
23
0
24
Enter the applicable passive activity credit allowed for 2024. See instructions
...........................
24
25
Add lines 22 and 24
.............................................
25
0
26
Empowerment zone and renewal community employment credit allowed. Enter the smaller of line 21 or line 25
.................
26
0
Section C - Figuring the Specified Credit Amount Allowed Under Section 38(c)(4)
27
Subtract line 13 from line 11. If zero or less, enter -0-
..................................
27
0
28
Add lines 17 and 26
.............................................
28
0
29
Subtract line 28 from line 27. If zero or less, enter -0-
..................................
29
0
30
Enter the general business credit from line 5 of Part III: combine column (e) with non-passive amounts in column (f). See instructions
.........
30
0
31
Reserved
.................................................
31
32
Passive activity credits from line 5 of Part III: combine column (d) with passive amounts in column (f). See instructions
....
32
560
33
Enter the applicable passive activity credits allowed for 2024. See instructions
...........................
33
34
Carryforward of business credit to 2024. Enter the amount of carryforwards from line 7 of Part IV, column (g).
....
See instructions for statement to attach
34
2,280
Check this box if the carryforward was changed or revised from the original reported amount
.....................
35
.............
Carryback of business credit from 2025. Enter the amount of carrybacks from line 7 of Part IV, column (g). See instructions
35
36
Add lines 30, 33, 34, and 35
..........................................
36
2,280
37
Enter the
smaller
of line 29 or line 36. This is the amount allowed for specified credits
........................
37
0
Section D - Credits Allowed After Limitations
38
Credit allowed for the current year.
Add lines 28 and 37.
Report the amount from line 38 (if smaller than the sum of Part I, line 6, and Part II, lines 25 and 36; see instructions) as indicated below or on the applicable line of your return.
Individuals. Schedule 3 (Form 1040), line 6a.
Corporations. Form 1120, Schedule J, Part I, line 5c.
Estates and trusts. Form 1041, Schedule G, line 2b.
...............
38
0
Form
3800
(2024)
Form 3800 (2024)
Page
3
Part III
Current Year General Business Credits (GBCs)
(see instructions). If there is more than one number applicable for column (b) or (c) for a line in Part III, enter the number of such items in column (a), complete Part V, and see instructions for what to report on that line in Part III.
Current year credits from:
(a)
No. of items
(b)
Elective payment or transferor registration number
(c)
Pass-through or transferor credit entity EIN
(d)
Credits subject to the passive activity limit, before application of the limit
(e)
Credits not subject to the passive activity limits
(f)
Credit transfer election amount (enter amounts transferred out as a negative amount)
(g)
Combine columns (e) and (f) with the credit from column (d) allowed after the passive activity limit
(h)
Gross elective payment election (EPE) amount
(i)
Amount of column (g) applied against tax in Part II
(j)
Net EPE amount. Enter the smaller of column (h)
or
column (g) minus column (i)
1a
Form 3468, Part II
b
Form 7207
c
Form 6765
9
84-4851566
4,260
d
Form 3468, Part III
e
Form 8826
f
Form 8835, Part II
g
Form 7210
h
Form 8820
i
Form 8874
j
Form 8881, Part I
k
Form 8882
l
Form 8864 (diesel)
m
Form 8896
n
Form 8906
o
Form 3468, Part IV
p
Form 8908
q
Form 7218, Part II
r
Reserved
s
Form 8911, Part I
t
Form 8830
u
Form 7213, Part II
v
Form 3468, Part V
w
Form 8932
x
Form 8933
y
Form 8936, Part II
z
Reserved
aa
Form 8936, Part V
bb
Form 8904
cc
Form 7213, Part I
dd
Form 8881, Part II
ee
Form 8881, Part III
ff
Form 8864, Line 8
gg
Form 7211, Part II
hh
Reserved
ii
Reserved
zz
Other credits
2
Add lines 1a through 1zz
9
4,260
0
0
0
0
0
0
Form
3800
(2024)
Form 3800 (2024)
Page
4
Part III
Current Year General Business Credits (GBCs)
(see instructions). If there is more than one number applicable for column (b) or (c) for a line in Part III, enter the number of such items in column (a), complete Part V, and see instructions for what to report on that line in Part III.
(continued)
Current year credits from:
(a)
No. of items
(b)
Elective payment or transferor registration number
(c)
Pass-through or transferor credit entity EIN
(d)
Credits subject to the passive activity limit, before application of the limit
(e)
Credits not subject to the passive activity limits
(f)
Credit transfer election amount (enter amounts transferred out as a negative amount)
(g)
Combine columns (e) and (f) with the credit from column (d) allowed after the passive activity limit
(h)
Gross elective payment election (EPE) amount
(i)
Amount of column (g) applied against tax in Part II
(j)
Net EPE amount. Enter the smaller of column (h)
or
column (g) minus column (i)
3
Form 8844
4
Specified credits:
a
Form 3468, Part VI
b
Form 5884
c
Form 6478
d
Form 8586
e
Form 8835, Part II
f
Form 8846
5
87-1325452
560
g
Form 8900
h
Form 8941
i
Form 6765 (ESB)
j
Form 8994
k
Form 3468, Part VII
l
Reserved
m
Reserved
z
Other specified credits
5
Add lines 4a-4z
5
560
0
0
0
0
0
0
6
Add lines 2, 3, and 5
14
4,820
0
0
0
0
0
0
Form
3800
(2024)
Form 3800 (2024)
Page
5
Part IV
Carryovers of General Business Credits (GBCs)
(see instructions)
Carryover
Credits carried over to tax year 2024
(a)
No. of items
(b)
Originating tax year
(c)
Pass-through entity EIN
Subject to the passive activity limits
(f)
Not subject to passive activity limits
(g)
Amount of columns (e) and (f) applied against tax in Part II
(h)
Amount of columns (e) and (f) recaptured or otherwise adjusted
(i)
Carryforward to 2025. Subtract the sum of columns (g) and (h) from the sum of columns (e) and (f)
(d)
Before
the passive activity limitations
(e)
After
the passive activity limitations
1a
Form 3468, Part II
b
Form 7207
c
Form 6765
26
2020
32,656
d
Form 3468, Part III
e
Form 8826
f
Form 8835, Part II
g
Form 7210
h
Form 8820
i
Form 8874
j
Form 8881, Part I
k
Form 8882
l
Form 8864
m
Form 8896
n
Form 8906
o
Form 3468, Part IV
p
Form 8908
q
Reserved
r
Reserved
s
Form 8911
t
Form 8830
u
Form 7213, Part II
v
Form 3468, Part V
w
Form 8932
x
Form 8933
y
Form 8936, Part II
z
Reserved
aa
Form 8936, Part V
bb
Form 8904
cc
Form 7213, Part I
dd
Form 8881, Part II
ee
Form 8881, Part III
ff
Form 8864
gg
Reserved
hh
Reserved
ii
Reserved
jj
Reserved
zz
Other
Form
3800
(2024)
Form 3800 (2024)
Page
6
Part IV
Carryovers of General Business Credits (GBCs)
(see instructions)
(continued)
Carryover
Credits carried over to tax year 2024
Note:
Credits on lines 2a through 2x are expired. Only carryforwards are allowed.
(a)
No. of items
(b)
Originating tax year
(c)
Pass-through entity EIN
Subject to the passive activity limits
(f)
Not subject to passive activity limits
(g)
Amount of columns (e) and (f) applied against tax in Part II
(h)
Amount of columns (e) and (f) recaptured or otherwise adjusted
(i)
Carryforward to 2025. Subtract the sum of columns (g) and (h) from the sum of columns (e) and (f)
(d)
Before
the passive activity limitations
(e)
After
the passive activity limitations
a
Form 5884-A
b
Form 8586 (pre-2008)
c
Form 8845
d
Form 8907
e
Form 8909
f
Form 8923
g
Form 8834
h
Form 8931
i
Form 1065-B
j
Form 5884 (pre-2007)
k
Form 6478 (pre-2005)
l
Form 8846 (pre-2007)
m
Form 8900 (pre-2008)
n
Trans-Alaska pipeline liability
o
Form 5884-A, Section A
p
Form 5884-A, Section B
q
Form 5884-A, Section A
r
Form 5884-A, Section B
s
Form 5884-B
t
Form 8847
u
Form 8861
v
Form 8884
w
Form 8942
x
Form 8910
y
Reserved
z
Reserved
zz
Other credits (see inst.)
3
Form 8844
Form
3800
(2024)
Form 3800 (2024)
Page
7
Part IV
Carryovers of General Business Credits (GBCs)
(see instructions)
(continued)
Carryover
Credits carried over to tax year 2024
(a)
No. of items
(b)
Originating tax year
(c)
Pass-through entity EIN
Subject to the passive activity limits
(f)
Not subject to passive activity limits
(g)
Amount of columns (e) and (f) applied against tax in Part II
(h)
Amount of columns (e) and (f) recaptured or otherwise adjusted
(i)
Carryforward to 2025. Subtract the sum of columns (g) and (h) from the sum of columns (e) and (f)
(d)
Before
the passive activity limitations
(e)
After
the passive activity limitations
4
Specified credits:
a
Form 3468, Part VI
b
Form 5884
c
Form 6478
d
Form 8586 (post-2007)
e
Form 8835
f
Form 8846
6
2020
83-2850851
2,280
g
Form 8900
h
Form 8941
i
Form 6765 ESB credit
j
Form 8994
k
Form 3468, Part VII (post-2007)
l
Reserved
m
Reserved
y
ESBC (See inst.)
z
Other specified credits
5
Add lines 4a-4z
6
2,280
6
Add lines 1a through 2zz
26
32,656
7
Add lines 3, 5 and 6
Form
3800
(2024)
Form 3800 (2024)
Page
8
Part V
Breakdown of Aggregate Amounts on Part III for Facility-by-Facility, Multiple Pass-Through Entities, etc.
Credits subject to the passive activity limit
Not subject to the limit
(a)
Part III line number
(b)
Elective payment or transfer registration number
EINs
Before applying the limit
(d)(4)
Credits from column (d)(1) (less column (d)(2)) and (d)(3) allowed after limit
(e)
Credits other than transfer election credits
(f)(1)
Transfer election credits sold
(c)(1)
Pass-through entity EIN
(c)(2)
Transferor entity EIN
(d)(1)
Credits other than credit transfer election credits
(d)(2)
Credit transfer election credits sold
(d)(3)
Credit transfer election credits purchased
1
Part III Line 1a
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84-4851566
3,365
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376
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98-1095673
43
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98-1208442
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81-5275928
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88-3344697
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82-3648996
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46-4852352
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)
549
Part III Line 1l
(
)
(
)
550
Part III Line 1l
(
)
(
)
551
Part III Line 1l
(
)
(
)
552
Part III Line 1l
(
)
(
)
553
Part III Line 1m
(
)
(
)
554
Part III Line 1m
(
)
(
)
555
Part III Line 1m
(
)
(
)
556
Part III Line 1m
(
)
(
)
557
Part III Line 1m
(
)
(
)
558
Part III Line 1m
(
)
(
)
559
Part III Line 1m
(
)
(
)
560
Part III Line 1m
(
)
(
)
561
Part III Line 1m
(
)
(
)
562
Part III Line 1m
(
)
(
)
563
Part III Line 1m
(
)
(
)
564
Part III Line 1m
(
)
(
)
565
Part III Line 1m
(
)
(
)
566
Part III Line 1m
(
)
(
)
567
Part III Line 1m
(
)
(
)
568
Part III Line 1m
(
)
(
)
569
Part III Line 1m
(
)
(
)
570
Part III Line 1m
(
)
(
)
571
Part III Line 1m
(
)
(
)
572
Part III Line 1m
(
)
(
)
573
Part III Line 1m
(
)
(
)
574
Part III Line 1m
(
)
(
)
575
Part III Line 1m
(
)
(
)
576
Part III Line 1m
(
)
(
)
577
Part III Line 1m
(
)
(
)
578
Part III Line 1m
(
)
(
)
579
Part III Line 1m
(
)
(
)
580
Part III Line 1m
(
)
(
)
581
Part III Line 1m
(
)
(
)
582
Part III Line 1m
(
)
(
)
583
Part III Line 1m
(
)
(
)
584
Part III Line 1m
(
)
(
)
585
Part III Line 1m
(
)
(
)
586
Part III Line 1m
(
)
(
)
587
Part III Line 1m
(
)
(
)
588
Part III Line 1m
(
)
(
)
589
Part III Line 1m
(
)
(
)
590
Part III Line 1m
(
)
(
)
591
Part III Line 1m
(
)
(
)
592
Part III Line 1m
(
)
(
)
593
Part III Line 1m
(
)
(
)
594
Part III Line 1m
(
)
(
)
595
Part III Line 1m
(
)
(
)
596
Part III Line 1m
(
)
(
)
597
Part III Line 1m
(
)
(
)
598
Part III Line 1m
(
)
(
)
599
Part III Line 1n
(
)
(
)
600
Part III Line 1n
(
)
(
)
601
Part III Line 1n
(
)
(
)
602
Part III Line 1n
(
)
(
)
603
Part III Line 1n
(
)
(
)
604
Part III Line 1n
(
)
(
)
605
Part III Line 1n
(
)
(
)
606
Part III Line 1n
(
)
(
)
607
Part III Line 1n
(
)
(
)
608
Part III Line 1n
(
)
(
)
609
Part III Line 1n
(
)
(
)
610
Part III Line 1n
(
)
(
)
611
Part III Line 1n
(
)
(
)
612
Part III Line 1n
(
)
(
)
613
Part III Line 1n
(
)
(
)
614
Part III Line 1n
(
)
(
)
615
Part III Line 1n
(
)
(
)
616
Part III Line 1n
(
)
(
)
617
Part III Line 1n
(
)
(
)
618
Part III Line 1n
(
)
(
)
619
Part III Line 1n
(
)
(
)
620
Part III Line 1n
(
)
(
)
621
Part III Line 1n
(
)
(
)
622
Part III Line 1n
(
)
(
)
623
Part III Line 1n
(
)
(
)
624
Part III Line 1n
(
)
(
)
625
Part III Line 1n
(
)
(
)
626
Part III Line 1n
(
)
(
)
627
Part III Line 1n
(
)
(
)
628
Part III Line 1n
(
)
(
)
629
Part III Line 1n
(
)
(
)
630
Part III Line 1n
(
)
(
)
631
Part III Line 1n
(
)
(
)
632
Part III Line 1n
(
)
(
)
633
Part III Line 1n
(
)
(
)
634
Part III Line 1n
(
)
(
)
635
Part III Line 1n
(
)
(
)
636
Part III Line 1n
(
)
(
)
637
Part III Line 1n
(
)
(
)
638
Part III Line 1n
(
)
(
)
639
Part III Line 1n
(
)
(
)
640
Part III Line 1n
(
)
(
)
641
Part III Line 1n
(
)
(
)
642
Part III Line 1n
(
)
(
)
643
Part III Line 1n
(
)
(
)
644
Part III Line 1n
(
)
(
)
645
Part III Line 1o
(
)
(
)
646
Part III Line 1o
(
)
(
)
647
Part III Line 1o
(
)
(
)
648
Part III Line 1o
(
)
(
)
649
Part III Line 1o
(
)
(
)
650
Part III Line 1o
(
)
(
)
651
Part III Line 1o
(
)
(
)
652
Part III Line 1o
(
)
(
)
653
Part III Line 1o
(
)
(
)
654
Part III Line 1o
(
)
(
)
655
Part III Line 1o
(
)
(
)
656
Part III Line 1o
(
)
(
)
657
Part III Line 1o
(
)
(
)
658
Part III Line 1o
(
)
(
)
659
Part III Line 1o
(
)
(
)
660
Part III Line 1o
(
)
(
)
661
Part III Line 1o
(
)
(
)
662
Part III Line 1o
(
)
(
)
663
Part III Line 1o
(
)
(
)
664
Part III Line 1o
(
)
(
)
665
Part III Line 1o
(
)
(
)
666
Part III Line 1o
(
)
(
)
667
Part III Line 1o
(
)
(
)
668
Part III Line 1o
(
)
(
)
669
Part III Line 1o
(
)
(
)
670
Part III Line 1o
(
)
(
)
671
Part III Line 1o
(
)
(
)
672
Part III Line 1o
(
)
(
)
673
Part III Line 1o
(
)
(
)
674
Part III Line 1o
(
)
(
)
675
Part III Line 1o
(
)
(
)
676
Part III Line 1o
(
)
(
)
677
Part III Line 1o
(
)
(
)
678
Part III Line 1o
(
)
(
)
679
Part III Line 1o
(
)
(
)
680
Part III Line 1o
(
)
(
)
681
Part III Line 1o
(
)
(
)
682
Part III Line 1o
(
)
(
)
683
Part III Line 1o
(
)
(
)
684
Part III Line 1o
(
)
(
)
685
Part III Line 1o
(
)
(
)
686
Part III Line 1o
(
)
(
)
687
Part III Line 1o
(
)
(
)
688
Part III Line 1o
(
)
(
)
689
Part III Line 1o
(
)
(
)
690
Part III Line 1o
(
)
(
)
691
Part III Line 1p
(
)
(
)
692
Part III Line 1p
(
)
(
)
693
Part III Line 1p
(
)
(
)
694
Part III Line 1p
(
)
(
)
695
Part III Line 1p
(
)
(
)
696
Part III Line 1p
(
)
(
)
697
Part III Line 1p
(
)
(
)
698
Part III Line 1p
(
)
(
)
699
Part III Line 1p
(
)
(
)
700
Part III Line 1p
(
)
(
)
701
Part III Line 1p
(
)
(
)
702
Part III Line 1p
(
)
(
)
703
Part III Line 1p
(
)
(
)
704
Part III Line 1p
(
)
(
)
705
Part III Line 1p
(
)
(
)
706
Part III Line 1p
(
)
(
)
707
Part III Line 1p
(
)
(
)
708
Part III Line 1p
(
)
(
)
709
Part III Line 1p
(
)
(
)
710
Part III Line 1p
(
)
(
)
711
Part III Line 1p
(
)
(
)
712
Part III Line 1p
(
)
(
)
713
Part III Line 1p
(
)
(
)
714
Part III Line 1p
(
)
(
)
715
Part III Line 1p
(
)
(
)
716
Part III Line 1p
(
)
(
)
717
Part III Line 1p
(
)
(
)
718
Part III Line 1p
(
)
(
)
719
Part III Line 1p
(
)
(
)
720
Part III Line 1p
(
)
(
)
721
Part III Line 1p
(
)
(
)
722
Part III Line 1p
(
)
(
)
723
Part III Line 1p
(
)
(
)
724
Part III Line 1p
(
)
(
)
725
Part III Line 1p
(
)
(
)
726
Part III Line 1p
(
)
(
)
727
Part III Line 1p
(
)
(
)
728
Part III Line 1p
(
)
(
)
729
Part III Line 1p
(
)
(
)
730
Part III Line 1p
(
)
(
)
731
Part III Line 1p
(
)
(
)
732
Part III Line 1p
(
)
(
)
733
Part III Line 1p
(
)
(
)
734
Part III Line 1p
(
)
(
)
735
Part III Line 1p
(
)
(
)
736
Part III Line 1p
(
)
(
)
737
Part III Line 1q
(
)
(
)
738
Part III Line 1q
(
)
(
)
739
Part III Line 1q
(
)
(
)
740
Part III Line 1q
(
)
(
)
741
Part III Line 1q
(
)
(
)
742
Part III Line 1q
(
)
(
)
743
Part III Line 1q
(
)
(
)
744
Part III Line 1q
(
)
(
)
745
Part III Line 1q
(
)
(
)
746
Part III Line 1q
(
)
(
)
747
Part III Line 1q
(
)
(
)
748
Part III Line 1q
(
)
(
)
749
Part III Line 1q
(
)
(
)
750
Part III Line 1q
(
)
(
)
751
Part III Line 1q
(
)
(
)
752
Part III Line 1q
(
)
(
)
753
Part III Line 1q
(
)
(
)
754
Part III Line 1q
(
)
(
)
755
Part III Line 1q
(
)
(
)
756
Part III Line 1q
(
)
(
)
757
Part III Line 1q
(
)
(
)
758
Part III Line 1q
(
)
(
)
759
Part III Line 1q
(
)
(
)
760
Part III Line 1q
(
)
(
)
761
Part III Line 1q
(
)
(
)
762
Part III Line 1q
(
)
(
)
763
Part III Line 1q
(
)
(
)
764
Part III Line 1q
(
)
(
)
765
Part III Line 1q
(
)
(
)
766
Part III Line 1q
(
)
(
)
767
Part III Line 1q
(
)
(
)
768
Part III Line 1q
(
)
(
)
769
Part III Line 1q
(
)
(
)
770
Part III Line 1q
(
)
(
)
771
Part III Line 1q
(
)
(
)
772
Part III Line 1q
(
)
(
)
773
Part III Line 1q
(
)
(
)
774
Part III Line 1q
(
)
(
)
775
Part III Line 1q
(
)
(
)
776
Part III Line 1q
(
)
(
)
777
Part III Line 1q
(
)
(
)
778
Part III Line 1q
(
)
(
)
779
Part III Line 1q
(
)
(
)
780
Part III Line 1q
(
)
(
)
781
Part III Line 1q
(
)
(
)
782
Part III Line 1q
(
)
(
)
783
Part III Line 1s
(
)
(
)
784
Part III Line 1s
(
)
(
)
785
Part III Line 1s
(
)
(
)
786
Part III Line 1s
(
)
(
)
787
Part III Line 1s
(
)
(
)
788
Part III Line 1s
(
)
(
)
789
Part III Line 1s
(
)
(
)
790
Part III Line 1s
(
)
(
)
791
Part III Line 1s
(
)
(
)
792
Part III Line 1s
(
)
(
)
793
Part III Line 1s
(
)
(
)
794
Part III Line 1s
(
)
(
)
795
Part III Line 1s
(
)
(
)
796
Part III Line 1s
(
)
(
)
797
Part III Line 1s
(
)
(
)
798
Part III Line 1s
(
)
(
)
799
Part III Line 1s
(
)
(
)
800
Part III Line 1s
(
)
(
)
801
Part III Line 1s
(
)
(
)
802
Part III Line 1s
(
)
(
)
803
Part III Line 1s
(
)
(
)
804
Part III Line 1s
(
)
(
)
805
Part III Line 1s
(
)
(
)
806
Part III Line 1s
(
)
(
)
807
Part III Line 1s
(
)
(
)
808
Part III Line 1s
(
)
(
)
809
Part III Line 1s
(
)
(
)
810
Part III Line 1s
(
)
(
)
811
Part III Line 1s
(
)
(
)
812
Part III Line 1s
(
)
(
)
813
Part III Line 1s
(
)
(
)
814
Part III Line 1s
(
)
(
)
815
Part III Line 1s
(
)
(
)
816
Part III Line 1s
(
)
(
)
817
Part III Line 1s
(
)
(
)
818
Part III Line 1s
(
)
(
)
819
Part III Line 1s
(
)
(
)
820
Part III Line 1s
(
)
(
)
821
Part III Line 1s
(
)
(
)
822
Part III Line 1s
(
)
(
)
823
Part III Line 1s
(
)
(
)
824
Part III Line 1s
(
)
(
)
825
Part III Line 1s
(
)
(
)
826
Part III Line 1s
(
)
(
)
827
Part III Line 1s
(
)
(
)
828
Part III Line 1s
(
)
(
)
829
Part III Line 1t
(
)
(
)
830
Part III Line 1t
(
)
(
)
831
Part III Line 1t
(
)
(
)
832
Part III Line 1t
(
)
(
)
833
Part III Line 1t
(
)
(
)
834
Part III Line 1t
(
)
(
)
835
Part III Line 1t
(
)
(
)
836
Part III Line 1t
(
)
(
)
837
Part III Line 1t
(
)
(
)
838
Part III Line 1t
(
)
(
)
839
Part III Line 1t
(
)
(
)
840
Part III Line 1t
(
)
(
)
841
Part III Line 1t
(
)
(
)
842
Part III Line 1t
(
)
(
)
843
Part III Line 1t
(
)
(
)
844
Part III Line 1t
(
)
(
)
845
Part III Line 1t
(
)
(
)
846
Part III Line 1t
(
)
(
)
847
Part III Line 1t
(
)
(
)
848
Part III Line 1t
(
)
(
)
849
Part III Line 1t
(
)
(
)
850
Part III Line 1t
(
)
(
)
851
Part III Line 1t
(
)
(
)
852
Part III Line 1t
(
)
(
)
853
Part III Line 1t
(
)
(
)
854
Part III Line 1t
(
)
(
)
855
Part III Line 1t
(
)
(
)
856
Part III Line 1t
(
)
(
)
857
Part III Line 1t
(
)
(
)
858
Part III Line 1t
(
)
(
)
859
Part III Line 1t
(
)
(
)
860
Part III Line 1t
(
)
(
)
861
Part III Line 1t
(
)
(
)
862
Part III Line 1t
(
)
(
)
863
Part III Line 1t
(
)
(
)
864
Part III Line 1t
(
)
(
)
865
Part III Line 1t
(
)
(
)
866
Part III Line 1t
(
)
(
)
867
Part III Line 1t
(
)
(
)
868
Part III Line 1t
(
)
(
)
869
Part III Line 1t
(
)
(
)
870
Part III Line 1t
(
)
(
)
871
Part III Line 1t
(
)
(
)
872
Part III Line 1t
(
)
(
)
873
Part III Line 1t
(
)
(
)
874
Part III Line 1t
(
)
(
)
875
Part III Line 1u
(
)
(
)
876
Part III Line 1u
(
)
(
)
877
Part III Line 1u
(
)
(
)
878
Part III Line 1u
(
)
(
)
879
Part III Line 1u
(
)
(
)
880
Part III Line 1u
(
)
(
)
881
Part III Line 1u
(
)
(
)
882
Part III Line 1u
(
)
(
)
883
Part III Line 1u
(
)
(
)
884
Part III Line 1u
(
)
(
)
885
Part III Line 1u
(
)
(
)
886
Part III Line 1u
(
)
(
)
887
Part III Line 1u
(
)
(
)
888
Part III Line 1u
(
)
(
)
889
Part III Line 1u
(
)
(
)
890
Part III Line 1u
(
)
(
)
891
Part III Line 1u
(
)
(
)
892
Part III Line 1u
(
)
(
)
893
Part III Line 1u
(
)
(
)
894
Part III Line 1u
(
)
(
)
895
Part III Line 1u
(
)
(
)
896
Part III Line 1u
(
)
(
)
897
Part III Line 1u
(
)
(
)
898
Part III Line 1u
(
)
(
)
899
Part III Line 1u
(
)
(
)
900
Part III Line 1u
(
)
(
)
901
Part III Line 1u
(
)
(
)
902
Part III Line 1u
(
)
(
)
903
Part III Line 1u
(
)
(
)
904
Part III Line 1u
(
)
(
)
905
Part III Line 1u
(
)
(
)
906
Part III Line 1u
(
)
(
)
907
Part III Line 1u
(
)
(
)
908
Part III Line 1u
(
)
(
)
909
Part III Line 1u
(
)
(
)
910
Part III Line 1u
(
)
(
)
911
Part III Line 1u
(
)
(
)
912
Part III Line 1u
(
)
(
)
913
Part III Line 1u
(
)
(
)
914
Part III Line 1u
(
)
(
)
915
Part III Line 1u
(
)
(
)
916
Part III Line 1u
(
)
(
)
917
Part III Line 1u
(
)
(
)
918
Part III Line 1u
(
)
(
)
919
Part III Line 1u
(
)
(
)
920
Part III Line 1u
(
)
(
)
921
Part III Line 1v
(
)
(
)
922
Part III Line 1v
(
)
(
)
923
Part III Line 1v
(
)
(
)
924
Part III Line 1v
(
)
(
)
925
Part III Line 1v
(
)
(
)
926
Part III Line 1v
(
)
(
)
927
Part III Line 1v
(
)
(
)
928
Part III Line 1v
(
)
(
)
929
Part III Line 1v
(
)
(
)
930
Part III Line 1v
(
)
(
)
931
Part III Line 1v
(
)
(
)
932
Part III Line 1v
(
)
(
)
933
Part III Line 1v
(
)
(
)
934
Part III Line 1v
(
)
(
)
935
Part III Line 1v
(
)
(
)
936
Part III Line 1v
(
)
(
)
937
Part III Line 1v
(
)
(
)
938
Part III Line 1v
(
)
(
)
939
Part III Line 1v
(
)
(
)
940
Part III Line 1v
(
)
(
)
941
Part III Line 1v
(
)
(
)
942
Part III Line 1v
(
)
(
)
943
Part III Line 1v
(
)
(
)
944
Part III Line 1v
(
)
(
)
945
Part III Line 1v
(
)
(
)
946
Part III Line 1v
(
)
(
)
947
Part III Line 1v
(
)
(
)
948
Part III Line 1v
(
)
(
)
949
Part III Line 1v
(
)
(
)
950
Part III Line 1v
(
)
(
)
951
Part III Line 1v
(
)
(
)
952
Part III Line 1v
(
)
(
)
953
Part III Line 1v
(
)
(
)
954
Part III Line 1v
(
)
(
)
955
Part III Line 1v
(
)
(
)
956
Part III Line 1v
(
)
(
)
957
Part III Line 1v
(
)
(
)
958
Part III Line 1v
(
)
(
)
959
Part III Line 1v
(
)
(
)
960
Part III Line 1v
(
)
(
)
961
Part III Line 1v
(
)
(
)
962
Part III Line 1v
(
)
(
)
963
Part III Line 1v
(
)
(
)
964
Part III Line 1v
(
)
(
)
965
Part III Line 1v
(
)
(
)
966
Part III Line 1v
(
)
(
)
967
Part III Line 1w
(
)
(
)
968
Part III Line 1w
(
)
(
)
969
Part III Line 1w
(
)
(
)
970
Part III Line 1w
(
)
(
)
971
Part III Line 1w
(
)
(
)
972
Part III Line 1w
(
)
(
)
973
Part III Line 1w
(
)
(
)
974
Part III Line 1w
(
)
(
)
975
Part III Line 1w
(
)
(
)
976
Part III Line 1w
(
)
(
)
977
Part III Line 1w
(
)
(
)
978
Part III Line 1w
(
)
(
)
979
Part III Line 1w
(
)
(
)
980
Part III Line 1w
(
)
(
)
981
Part III Line 1w
(
)
(
)
982
Part III Line 1w
(
)
(
)
983
Part III Line 1w
(
)
(
)
984
Part III Line 1w
(
)
(
)
985
Part III Line 1w
(
)
(
)
986
Part III Line 1w
(
)
(
)
987
Part III Line 1w
(
)
(
)
988
Part III Line 1w
(
)
(
)
989
Part III Line 1w
(
)
(
)
990
Part III Line 1w
(
)
(
)
991
Part III Line 1w
(
)
(
)
992
Part III Line 1w
(
)
(
)
993
Part III Line 1w
(
)
(
)
994
Part III Line 1w
(
)
(
)
995
Part III Line 1w
(
)
(
)
996
Part III Line 1w
(
)
(
)
997
Part III Line 1w
(
)
(
)
998
Part III Line 1w
(
)
(
)
999
Part III Line 1w
(
)
(
)
1000
Part III Line 1w
(
)
(
)
1001
Part III Line 1w
(
)
(
)
1002
Part III Line 1w
(
)
(
)
1003
Part III Line 1w
(
)
(
)
1004
Part III Line 1w
(
)
(
)
1005
Part III Line 1w
(
)
(
)
1006
Part III Line 1w
(
)
(
)
1007
Part III Line 1w
(
)
(
)
1008
Part III Line 1w
(
)
(
)
1009
Part III Line 1w
(
)
(
)
1010
Part III Line 1w
(
)
(
)
1011
Part III Line 1w
(
)
(
)
1012
Part III Line 1w
(
)
(
)
1013
Part III Line 1x
(
)
(
)
1014
Part III Line 1x
(
)
(
)
1015
Part III Line 1x
(
)
(
)
1016
Part III Line 1x
(
)
(
)
1017
Part III Line 1x
(
)
(
)
1018
Part III Line 1x
(
)
(
)
1019
Part III Line 1x
(
)
(
)
1020
Part III Line 1x
(
)
(
)
1021
Part III Line 1x
(
)
(
)
1022
Part III Line 1x
(
)
(
)
1023
Part III Line 1x
(
)
(
)
1024
Part III Line 1x
(
)
(
)
1025
Part III Line 1x
(
)
(
)
1026
Part III Line 1x
(
)
(
)
1027
Part III Line 1x
(
)
(
)
1028
Part III Line 1x
(
)
(
)
1029
Part III Line 1x
(
)
(
)
1030
Part III Line 1x
(
)
(
)
1031
Part III Line 1x
(
)
(
)
1032
Part III Line 1x
(
)
(
)
1033
Part III Line 1x
(
)
(
)
1034
Part III Line 1x
(
)
(
)
1035
Part III Line 1x
(
)
(
)
1036
Part III Line 1x
(
)
(
)
1037
Part III Line 1x
(
)
(
)
1038
Part III Line 1x
(
)
(
)
1039
Part III Line 1x
(
)
(
)
1040
Part III Line 1x
(
)
(
)
1041
Part III Line 1x
(
)
(
)
1042
Part III Line 1x
(
)
(
)
1043
Part III Line 1x
(
)
(
)
1044
Part III Line 1x
(
)
(
)
1045
Part III Line 1x
(
)
(
)
1046
Part III Line 1x
(
)
(
)
1047
Part III Line 1x
(
)
(
)
1048
Part III Line 1x
(
)
(
)
1049
Part III Line 1x
(
)
(
)
1050
Part III Line 1x
(
)
(
)
1051
Part III Line 1x
(
)
(
)
1052
Part III Line 1x
(
)
(
)
1053
Part III Line 1x
(
)
(
)
1054
Part III Line 1x
(
)
(
)
1055
Part III Line 1x
(
)
(
)
1056
Part III Line 1x
(
)
(
)
1057
Part III Line 1x
(
)
(
)
1058
Part III Line 1x
(
)
(
)
1059
Part III Line 1y
(
)
(
)
1060
Part III Line 1y
(
)
(
)
1061
Part III Line 1y
(
)
(
)
1062
Part III Line 1y
(
)
(
)
1063
Part III Line 1y
(
)
(
)
1064
Part III Line 1y
(
)
(
)
1065
Part III Line 1y
(
)
(
)
1066
Part III Line 1y
(
)
(
)
1067
Part III Line 1y
(
)
(
)
1068
Part III Line 1y
(
)
(
)
1069
Part III Line 1y
(
)
(
)
1070
Part III Line 1y
(
)
(
)
1071
Part III Line 1y
(
)
(
)
1072
Part III Line 1y
(
)
(
)
1073
Part III Line 1y
(
)
(
)
1074
Part III Line 1y
(
)
(
)
1075
Part III Line 1y
(
)
(
)
1076
Part III Line 1y
(
)
(
)
1077
Part III Line 1y
(
)
(
)
1078
Part III Line 1y
(
)
(
)
1079
Part III Line 1y
(
)
(
)
1080
Part III Line 1y
(
)
(
)
1081
Part III Line 1y
(
)
(
)
1082
Part III Line 1y
(
)
(
)
1083
Part III Line 1y
(
)
(
)
1084
Part III Line 1y
(
)
(
)
1085
Part III Line 1y
(
)
(
)
1086
Part III Line 1y
(
)
(
)
1087
Part III Line 1y
(
)
(
)
1088
Part III Line 1y
(
)
(
)
1089
Part III Line 1y
(
)
(
)
1090
Part III Line 1y
(
)
(
)
1091
Part III Line 1y
(
)
(
)
1092
Part III Line 1y
(
)
(
)
1093
Part III Line 1y
(
)
(
)
1094
Part III Line 1y
(
)
(
)
1095
Part III Line 1y
(
)
(
)
1096
Part III Line 1y
(
)
(
)
1097
Part III Line 1y
(
)
(
)
1098
Part III Line 1y
(
)
(
)
1099
Part III Line 1y
(
)
(
)
1100
Part III Line 1y
(
)
(
)
1101
Part III Line 1y
(
)
(
)
1102
Part III Line 1y
(
)
(
)
1103
Part III Line 1y
(
)
(
)
1104
Part III Line 1y
(
)
(
)
1105
Part III Line 1aa
(
)
(
)
1106
Part III Line 1aa
(
)
(
)
1107
Part III Line 1aa
(
)
(
)
1108
Part III Line 1aa
(
)
(
)
1109
Part III Line 1aa
(
)
(
)
1110
Part III Line 1aa
(
)
(
)
1111
Part III Line 1aa
(
)
(
)
1112
Part III Line 1aa
(
)
(
)
1113
Part III Line 1aa
(
)
(
)
1114
Part III Line 1aa
(
)
(
)
1115
Part III Line 1aa
(
)
(
)
1116
Part III Line 1aa
(
)
(
)
1117
Part III Line 1aa
(
)
(
)
1118
Part III Line 1aa
(
)
(
)
1119
Part III Line 1aa
(
)
(
)
1120
Part III Line 1aa
(
)
(
)
1121
Part III Line 1aa
(
)
(
)
1122
Part III Line 1aa
(
)
(
)
1123
Part III Line 1aa
(
)
(
)
1124
Part III Line 1aa
(
)
(
)
1125
Part III Line 1aa
(
)
(
)
1126
Part III Line 1aa
(
)
(
)
1127
Part III Line 1aa
(
)
(
)
1128
Part III Line 1aa
(
)
(
)
1129
Part III Line 1aa
(
)
(
)
1130
Part III Line 1aa
(
)
(
)
1131
Part III Line 1aa
(
)
(
)
1132
Part III Line 1aa
(
)
(
)
1133
Part III Line 1aa
(
)
(
)
1134
Part III Line 1aa
(
)
(
)
1135
Part III Line 1aa
(
)
(
)
1136
Part III Line 1aa
(
)
(
)
1137
Part III Line 1aa
(
)
(
)
1138
Part III Line 1aa
(
)
(
)
1139
Part III Line 1aa
(
)
(
)
1140
Part III Line 1aa
(
)
(
)
1141
Part III Line 1aa
(
)
(
)
1142
Part III Line 1aa
(
)
(
)
1143
Part III Line 1aa
(
)
(
)
1144
Part III Line 1aa
(
)
(
)
1145
Part III Line 1aa
(
)
(
)
1146
Part III Line 1aa
(
)
(
)
1147
Part III Line 1aa
(
)
(
)
1148
Part III Line 1aa
(
)
(
)
1149
Part III Line 1aa
(
)
(
)
1150
Part III Line 1aa
(
)
(
)
1151
Part III Line 1bb
(
)
(
)
1152
Part III Line 1bb
(
)
(
)
1153
Part III Line 1bb
(
)
(
)
1154
Part III Line 1bb
(
)
(
)
1155
Part III Line 1bb
(
)
(
)
1156
Part III Line 1bb
(
)
(
)
1157
Part III Line 1bb
(
)
(
)
1158
Part III Line 1bb
(
)
(
)
1159
Part III Line 1bb
(
)
(
)
1160
Part III Line 1bb
(
)
(
)
1161
Part III Line 1bb
(
)
(
)
1162
Part III Line 1bb
(
)
(
)
1163
Part III Line 1bb
(
)
(
)
1164
Part III Line 1bb
(
)
(
)
1165
Part III Line 1bb
(
)
(
)
1166
Part III Line 1bb
(
)
(
)
1167
Part III Line 1bb
(
)
(
)
1168
Part III Line 1bb
(
)
(
)
1169
Part III Line 1bb
(
)
(
)
1170
Part III Line 1bb
(
)
(
)
1171
Part III Line 1bb
(
)
(
)
1172
Part III Line 1bb
(
)
(
)
1173
Part III Line 1bb
(
)
(
)
1174
Part III Line 1bb
(
)
(
)
1175
Part III Line 1bb
(
)
(
)
1176
Part III Line 1bb
(
)
(
)
1177
Part III Line 1bb
(
)
(
)
1178
Part III Line 1bb
(
)
(
)
1179
Part III Line 1bb
(
)
(
)
1180
Part III Line 1bb
(
)
(
)
1181
Part III Line 1bb
(
)
(
)
1182
Part III Line 1bb
(
)
(
)
1183
Part III Line 1bb
(
)
(
)
1184
Part III Line 1bb
(
)
(
)
1185
Part III Line 1bb
(
)
(
)
1186
Part III Line 1bb
(
)
(
)
1187
Part III Line 1bb
(
)
(
)
1188
Part III Line 1bb
(
)
(
)
1189
Part III Line 1bb
(
)
(
)
1190
Part III Line 1bb
(
)
(
)
1191
Part III Line 1bb
(
)
(
)
1192
Part III Line 1bb
(
)
(
)
1193
Part III Line 1bb
(
)
(
)
1194
Part III Line 1bb
(
)
(
)
1195
Part III Line 1bb
(
)
(
)
1196
Part III Line 1bb
(
)
(
)
1197
Part III Line 1cc
(
)
(
)
1198
Part III Line 1cc
(
)
(
)
1199
Part III Line 1cc
(
)
(
)
1200
Part III Line 1cc
(
)
(
)
1201
Part III Line 1cc
(
)
(
)
1202
Part III Line 1cc
(
)
(
)
1203
Part III Line 1cc
(
)
(
)
1204
Part III Line 1cc
(
)
(
)
1205
Part III Line 1cc
(
)
(
)
1206
Part III Line 1cc
(
)
(
)
1207
Part III Line 1cc
(
)
(
)
1208
Part III Line 1cc
(
)
(
)
1209
Part III Line 1cc
(
)
(
)
1210
Part III Line 1cc
(
)
(
)
1211
Part III Line 1cc
(
)
(
)
1212
Part III Line 1cc
(
)
(
)
1213
Part III Line 1cc
(
)
(
)
1214
Part III Line 1cc
(
)
(
)
1215
Part III Line 1cc
(
)
(
)
1216
Part III Line 1cc
(
)
(
)
1217
Part III Line 1cc
(
)
(
)
1218
Part III Line 1cc
(
)
(
)
1219
Part III Line 1cc
(
)
(
)
1220
Part III Line 1cc
(
)
(
)
1221
Part III Line 1cc
(
)
(
)
1222
Part III Line 1cc
(
)
(
)
1223
Part III Line 1cc
(
)
(
)
1224
Part III Line 1cc
(
)
(
)
1225
Part III Line 1cc
(
)
(
)
1226
Part III Line 1cc
(
)
(
)
1227
Part III Line 1cc
(
)
(
)
1228
Part III Line 1cc
(
)
(
)
1229
Part III Line 1cc
(
)
(
)
1230
Part III Line 1cc
(
)
(
)
1231
Part III Line 1cc
(
)
(
)
1232
Part III Line 1cc
(
)
(
)
1233
Part III Line 1cc
(
)
(
)
1234
Part III Line 1cc
(
)
(
)
1235
Part III Line 1cc
(
)
(
)
1236
Part III Line 1cc
(
)
(
)
1237
Part III Line 1cc
(
)
(
)
1238
Part III Line 1cc
(
)
(
)
1239
Part III Line 1cc
(
)
(
)
1240
Part III Line 1cc
(
)
(
)
1241
Part III Line 1cc
(
)
(
)
1242
Part III Line 1cc
(
)
(
)
1243
Part III Line 1dd
(
)
(
)
1244
Part III Line 1dd
(
)
(
)
1245
Part III Line 1dd
(
)
(
)
1246
Part III Line 1dd
(
)
(
)
1247
Part III Line 1dd
(
)
(
)
1248
Part III Line 1dd
(
)
(
)
1249
Part III Line 1dd
(
)
(
)
1250
Part III Line 1dd
(
)
(
)
1251
Part III Line 1dd
(
)
(
)
1252
Part III Line 1dd
(
)
(
)
1253
Part III Line 1dd
(
)
(
)
1254
Part III Line 1dd
(
)
(
)
1255
Part III Line 1dd
(
)
(
)
1256
Part III Line 1dd
(
)
(
)
1257
Part III Line 1dd
(
)
(
)
1258
Part III Line 1dd
(
)
(
)
1259
Part III Line 1dd
(
)
(
)
1260
Part III Line 1dd
(
)
(
)
1261
Part III Line 1dd
(
)
(
)
1262
Part III Line 1dd
(
)
(
)
1263
Part III Line 1dd
(
)
(
)
1264
Part III Line 1dd
(
)
(
)
1265
Part III Line 1dd
(
)
(
)
1266
Part III Line 1dd
(
)
(
)
1267
Part III Line 1dd
(
)
(
)
1268
Part III Line 1dd
(
)
(
)
1269
Part III Line 1dd
(
)
(
)
1270
Part III Line 1dd
(
)
(
)
1271
Part III Line 1dd
(
)
(
)
1272
Part III Line 1dd
(
)
(
)
1273
Part III Line 1dd
(
)
(
)
1274
Part III Line 1dd
(
)
(
)
1275
Part III Line 1dd
(
)
(
)
1276
Part III Line 1dd
(
)
(
)
1277
Part III Line 1dd
(
)
(
)
1278
Part III Line 1dd
(
)
(
)
1279
Part III Line 1dd
(
)
(
)
1280
Part III Line 1dd
(
)
(
)
1281
Part III Line 1dd
(
)
(
)
1282
Part III Line 1dd
(
)
(
)
1283
Part III Line 1dd
(
)
(
)
1284
Part III Line 1dd
(
)
(
)
1285
Part III Line 1dd
(
)
(
)
1286
Part III Line 1dd
(
)
(
)
1287
Part III Line 1dd
(
)
(
)
1288
Part III Line 1dd
(
)
(
)
1289
Part III Line 1ee
(
)
(
)
1290
Part III Line 1ee
(
)
(
)
1291
Part III Line 1ee
(
)
(
)
1292
Part III Line 1ee
(
)
(
)
1293
Part III Line 1ee
(
)
(
)
1294
Part III Line 1ee
(
)
(
)
1295
Part III Line 1ee
(
)
(
)
1296
Part III Line 1ee
(
)
(
)
1297
Part III Line 1ee
(
)
(
)
1298
Part III Line 1ee
(
)
(
)
1299
Part III Line 1ee
(
)
(
)
1300
Part III Line 1ee
(
)
(
)
1301
Part III Line 1ee
(
)
(
)
1302
Part III Line 1ee
(
)
(
)
1303
Part III Line 1ee
(
)
(
)
1304
Part III Line 1ee
(
)
(
)
1305
Part III Line 1ee
(
)
(
)
1306
Part III Line 1ee
(
)
(
)
1307
Part III Line 1ee
(
)
(
)
1308
Part III Line 1ee
(
)
(
)
1309
Part III Line 1ee
(
)
(
)
1310
Part III Line 1ee
(
)
(
)
1311
Part III Line 1ee
(
)
(
)
1312
Part III Line 1ee
(
)
(
)
1313
Part III Line 1ee
(
)
(
)
1314
Part III Line 1ee
(
)
(
)
1315
Part III Line 1ee
(
)
(
)
1316
Part III Line 1ee
(
)
(
)
1317
Part III Line 1ee
(
)
(
)
1318
Part III Line 1ee
(
)
(
)
1319
Part III Line 1ee
(
)
(
)
1320
Part III Line 1ee
(
)
(
)
1321
Part III Line 1ee
(
)
(
)
1322
Part III Line 1ee
(
)
(
)
1323
Part III Line 1ee
(
)
(
)
1324
Part III Line 1ee
(
)
(
)
1325
Part III Line 1ee
(
)
(
)
1326
Part III Line 1ee
(
)
(
)
1327
Part III Line 1ee
(
)
(
)
1328
Part III Line 1ee
(
)
(
)
1329
Part III Line 1ee
(
)
(
)
1330
Part III Line 1ee
(
)
(
)
1331
Part III Line 1ee
(
)
(
)
1332
Part III Line 1ee
(
)
(
)
1333
Part III Line 1ee
(
)
(
)
1334
Part III Line 1ee
(
)
(
)
1335
Part III Line 1ff
(
)
(
)
1336
Part III Line 1ff
(
)
(
)
1337
Part III Line 1ff
(
)
(
)
1338
Part III Line 1ff
(
)
(
)
1339
Part III Line 1ff
(
)
(
)
1340
Part III Line 1ff
(
)
(
)
1341
Part III Line 1ff
(
)
(
)
1342
Part III Line 1ff
(
)
(
)
1343
Part III Line 1ff
(
)
(
)
1344
Part III Line 1ff
(
)
(
)
1345
Part III Line 1ff
(
)
(
)
1346
Part III Line 1ff
(
)
(
)
1347
Part III Line 1ff
(
)
(
)
1348
Part III Line 1ff
(
)
(
)
1349
Part III Line 1ff
(
)
(
)
1350
Part III Line 1ff
(
)
(
)
1351
Part III Line 1ff
(
)
(
)
1352
Part III Line 1ff
(
)
(
)
1353
Part III Line 1ff
(
)
(
)
1354
Part III Line 1ff
(
)
(
)
1355
Part III Line 1ff
(
)
(
)
1356
Part III Line 1ff
(
)
(
)
1357
Part III Line 1ff
(
)
(
)
1358
Part III Line 1ff
(
)
(
)
1359
Part III Line 1ff
(
)
(
)
1360
Part III Line 1ff
(
)
(
)
1361
Part III Line 1ff
(
)
(
)
1362
Part III Line 1ff
(
)
(
)
1363
Part III Line 1ff
(
)
(
)
1364
Part III Line 1ff
(
)
(
)
1365
Part III Line 1ff
(
)
(
)
1366
Part III Line 1ff
(
)
(
)
1367
Part III Line 1ff
(
)
(
)
1368
Part III Line 1ff
(
)
(
)
1369
Part III Line 1ff
(
)
(
)
1370
Part III Line 1ff
(
)
(
)
1371
Part III Line 1ff
(
)
(
)
1372
Part III Line 1ff
(
)
(
)
1373
Part III Line 1ff
(
)
(
)
1374
Part III Line 1ff
(
)
(
)
1375
Part III Line 1ff
(
)
(
)
1376
Part III Line 1ff
(
)
(
)
1377
Part III Line 1ff
(
)
(
)
1378
Part III Line 1ff
(
)
(
)
1379
Part III Line 1ff
(
)
(
)
1380
Part III Line 1ff
(
)
(
)
1381
Part III Line 1gg
(
)
(
)
1382
Part III Line 1gg
(
)
(
)
1383
Part III Line 1gg
(
)
(
)
1384
Part III Line 1gg
(
)
(
)
1385
Part III Line 1gg
(
)
(
)
1386
Part III Line 1gg
(
)
(
)
1387
Part III Line 1gg
(
)
(
)
1388
Part III Line 1gg
(
)
(
)
1389
Part III Line 1gg
(
)
(
)
1390
Part III Line 1gg
(
)
(
)
1391
Part III Line 1gg
(
)
(
)
1392
Part III Line 1gg
(
)
(
)
1393
Part III Line 1gg
(
)
(
)
1394
Part III Line 1gg
(
)
(
)
1395
Part III Line 1gg
(
)
(
)
1396
Part III Line 1gg
(
)
(
)
1397
Part III Line 1gg
(
)
(
)
1398
Part III Line 1gg
(
)
(
)
1399
Part III Line 1gg
(
)
(
)
1400
Part III Line 1gg
(
)
(
)
1401
Part III Line 1gg
(
)
(
)
1402
Part III Line 1gg
(
)
(
)
1403
Part III Line 1gg
(
)
(
)
1404
Part III Line 1gg
(
)
(
)
1405
Part III Line 1gg
(
)
(
)
1406
Part III Line 1gg
(
)
(
)
1407
Part III Line 1gg
(
)
(
)
1408
Part III Line 1gg
(
)
(
)
1409
Part III Line 1gg
(
)
(
)
1410
Part III Line 1gg
(
)
(
)
1411
Part III Line 1gg
(
)
(
)
1412
Part III Line 1gg
(
)
(
)
1413
Part III Line 1gg
(
)
(
)
1414
Part III Line 1gg
(
)
(
)
1415
Part III Line 1gg
(
)
(
)
1416
Part III Line 1gg
(
)
(
)
1417
Part III Line 1gg
(
)
(
)
1418
Part III Line 1gg
(
)
(
)
1419
Part III Line 1gg
(
)
(
)
1420
Part III Line 1gg
(
)
(
)
1421
Part III Line 1gg
(
)
(
)
1422
Part III Line 1gg
(
)
(
)
1423
Part III Line 1gg
(
)
(
)
1424
Part III Line 1gg
(
)
(
)
1425
Part III Line 1gg
(
)
(
)
1426
Part III Line 1gg
(
)
(
)
1427
Part III Line 1zz
(
)
(
)
1428
Part III Line 1zz
(
)
(
)
1429
Part III Line 1zz
(
)
(
)
1430
Part III Line 1zz
(
)
(
)
1431
Part III Line 1zz
(
)
(
)
1432
Part III Line 1zz
(
)
(
)
1433
Part III Line 1zz
(
)
(
)
1434
Part III Line 1zz
(
)
(
)
1435
Part III Line 1zz
(
)
(
)
1436
Part III Line 1zz
(
)
(
)
1437
Part III Line 1zz
(
)
(
)
1438
Part III Line 1zz
(
)
(
)
1439
Part III Line 1zz
(
)
(
)
1440
Part III Line 1zz
(
)
(
)
1441
Part III Line 1zz
(
)
(
)
1442
Part III Line 1zz
(
)
(
)
1443
Part III Line 1zz
(
)
(
)
1444
Part III Line 1zz
(
)
(
)
1445
Part III Line 1zz
(
)
(
)
1446
Part III Line 1zz
(
)
(
)
1447
Part III Line 1zz
(
)
(
)
1448
Part III Line 1zz
(
)
(
)
1449
Part III Line 1zz
(
)
(
)
1450
Part III Line 1zz
(
)
(
)
1451
Part III Line 1zz
(
)
(
)
1452
Part III Line 1zz
(
)
(
)
1453
Part III Line 1zz
(
)
(
)
1454
Part III Line 1zz
(
)
(
)
1455
Part III Line 1zz
(
)
(
)
1456
Part III Line 1zz
(
)
(
)
1457
Part III Line 1zz
(
)
(
)
1458
Part III Line 1zz
(
)
(
)
1459
Part III Line 1zz
(
)
(
)
1460
Part III Line 1zz
(
)
(
)
1461
Part III Line 1zz
(
)
(
)
1462
Part III Line 1zz
(
)
(
)
1463
Part III Line 1zz
(
)
(
)
1464
Part III Line 1zz
(
)
(
)
1465
Part III Line 1zz
(
)
(
)
1466
Part III Line 1zz
(
)
(
)
1467
Part III Line 1zz
(
)
(
)
1468
Part III Line 1zz
(
)
(
)
1469
Part III Line 1zz
(
)
(
)
1470
Part III Line 1zz
(
)
(
)
1471
Part III Line 1zz
(
)
(
)
1472
Part III Line 1zz
(
)
(
)
1473
Part III Line 2
3,365
(
)
0
0
(
)
1474
Part III Line 2
376
(
)
0
0
(
)
1475
Part III Line 2
43
(
)
0
0
(
)
1476
Part III Line 2
30
(
)
0
0
(
)
1477
Part III Line 2
30
(
)
0
0
(
)
1478
Part III Line 2
15
(
)
0
0
(
)
1479
Part III Line 2
184
(
)
0
0
(
)
1480
Part III Line 2
27
(
)
0
0
(
)
1481
Part III Line 2
190
(
)
0
0
(
)
1482
Part III Line 2
0
(
)
0
0
(
)
1483
Part III Line 2
0
(
)
0
0
(
)
1484
Part III Line 2
0
(
)
0
0
(
)
1485
Part III Line 2
0
(
)
0
0
(
)
1486
Part III Line 2
0
(
)
0
0
(
)
1487
Part III Line 2
0
(
)
0
0
(
)
1488
Part III Line 2
0
(
)
0
0
(
)
1489
Part III Line 2
0
(
)
0
0
(
)
1490
Part III Line 2
0
(
)
0
0
(
)
1491
Part III Line 2
0
(
)
0
0
(
)
1492
Part III Line 2
0
(
)
0
0
(
)
1493
Part III Line 2
0
(
)
0
0
(
)
1494
Part III Line 2
0
(
)
0
0
(
)
1495
Part III Line 2
0
(
)
0
0
(
)
1496
Part III Line 2
0
(
)
0
0
(
)
1497
Part III Line 2
0
(
)
0
0
(
)
1498
Part III Line 2
0
(
)
0
0
(
)
1499
Part III Line 2
0
(
)
0
0
(
)
1500
Part III Line 2
0
(
)
0
0
(
)
1501
Part III Line 2
0
(
)
0
0
(
)
1502
Part III Line 2
0
(
)
0
0
(
)
1503
Part III Line 2
0
(
)
0
0
(
)
1504
Part III Line 2
0
(
)
0
0
(
)
1505
Part III Line 2
0
(
)
0
0
(
)
1506
Part III Line 2
0
(
)
0
0
(
)
1507
Part III Line 2
0
(
)
0
0
(
)
1508
Part III Line 2
0
(
)
0
0
(
)
1509
Part III Line 2
0
(
)
0
0
(
)
1510
Part III Line 2
0
(
)
0
0
(
)
1511
Part III Line 2
0
(
)
0
0
(
)
1512
Part III Line 2
0
(
)
0
0
(
)
1513
Part III Line 2
0
(
)
0
0
(
)
1514
Part III Line 2
0
(
)
0
0
(
)
1515
Part III Line 2
0
(
)
0
0
(
)
1516
Part III Line 2
0
(
)
0
0
(
)
1517
Part III Line 2
0
(
)
0
0
(
)
1518
Part III Line 2
0
(
)
0
0
(
)
1519
Part III Line 3
(
)
(
)
1520
Part III Line 3
(
)
(
)
1521
Part III Line 3
(
)
(
)
1522
Part III Line 3
(
)
(
)
1523
Part III Line 3
(
)
(
)
1524
Part III Line 3
(
)
(
)
1525
Part III Line 3
(
)
(
)
1526
Part III Line 3
(
)
(
)
1527
Part III Line 3
(
)
(
)
1528
Part III Line 3
(
)
(
)
1529
Part III Line 3
(
)
(
)
1530
Part III Line 3
(
)
(
)
1531
Part III Line 3
(
)
(
)
1532
Part III Line 3
(
)
(
)
1533
Part III Line 3
(
)
(
)
1534
Part III Line 3
(
)
(
)
1535
Part III Line 3
(
)
(
)
1536
Part III Line 3
(
)
(
)
1537
Part III Line 3
(
)
(
)
1538
Part III Line 3
(
)
(
)
1539
Part III Line 3
(
)
(
)
1540
Part III Line 3
(
)
(
)
1541
Part III Line 3
(
)
(
)
1542
Part III Line 3
(
)
(
)
1543
Part III Line 3
(
)
(
)
1544
Part III Line 3
(
)
(
)
1545
Part III Line 3
(
)
(
)
1546
Part III Line 3
(
)
(
)
1547
Part III Line 3
(
)
(
)
1548
Part III Line 3
(
)
(
)
1549
Part III Line 3
(
)
(
)
1550
Part III Line 3
(
)
(
)
1551
Part III Line 3
(
)
(
)
1552
Part III Line 3
(
)
(
)
1553
Part III Line 3
(
)
(
)
1554
Part III Line 3
(
)
(
)
1555
Part III Line 3
(
)
(
)
1556
Part III Line 3
(
)
(
)
1557
Part III Line 3
(
)
(
)
1558
Part III Line 3
(
)
(
)
1559
Part III Line 3
(
)
(
)
1560
Part III Line 3
(
)
(
)
1561
Part III Line 3
(
)
(
)
1562
Part III Line 3
(
)
(
)
1563
Part III Line 3
(
)
(
)
1564
Part III Line 3
(
)
(
)
1565
Part III Line 4a
(
)
(
)
1566
Part III Line 4a
(
)
(
)
1567
Part III Line 4a
(
)
(
)
1568
Part III Line 4a
(
)
(
)
1569
Part III Line 4a
(
)
(
)
1570
Part III Line 4a
(
)
(
)
1571
Part III Line 4a
(
)
(
)
1572
Part III Line 4a
(
)
(
)
1573
Part III Line 4a
(
)
(
)
1574
Part III Line 4a
(
)
(
)
1575
Part III Line 4a
(
)
(
)
1576
Part III Line 4a
(
)
(
)
1577
Part III Line 4a
(
)
(
)
1578
Part III Line 4a
(
)
(
)
1579
Part III Line 4a
(
)
(
)
1580
Part III Line 4a
(
)
(
)
1581
Part III Line 4a
(
)
(
)
1582
Part III Line 4a
(
)
(
)
1583
Part III Line 4a
(
)
(
)
1584
Part III Line 4a
(
)
(
)
1585
Part III Line 4a
(
)
(
)
1586
Part III Line 4a
(
)
(
)
1587
Part III Line 4a
(
)
(
)
1588
Part III Line 4a
(
)
(
)
1589
Part III Line 4a
(
)
(
)
1590
Part III Line 4a
(
)
(
)
1591
Part III Line 4a
(
)
(
)
1592
Part III Line 4a
(
)
(
)
1593
Part III Line 4a
(
)
(
)
1594
Part III Line 4a
(
)
(
)
1595
Part III Line 4a
(
)
(
)
1596
Part III Line 4a
(
)
(
)
1597
Part III Line 4a
(
)
(
)
1598
Part III Line 4a
(
)
(
)
1599
Part III Line 4a
(
)
(
)
1600
Part III Line 4a
(
)
(
)
1601
Part III Line 4a
(
)
(
)
1602
Part III Line 4a
(
)
(
)
1603
Part III Line 4a
(
)
(
)
1604
Part III Line 4a
(
)
(
)
1605
Part III Line 4a
(
)
(
)
1606
Part III Line 4a
(
)
(
)
1607
Part III Line 4a
(
)
(
)
1608
Part III Line 4a
(
)
(
)
1609
Part III Line 4a
(
)
(
)
1610
Part III Line 4a
(
)
(
)
1611
Part III Line 4b
(
)
(
)
1612
Part III Line 4b
(
)
(
)
1613
Part III Line 4b
(
)
(
)
1614
Part III Line 4b
(
)
(
)
1615
Part III Line 4b
(
)
(
)
1616
Part III Line 4b
(
)
(
)
1617
Part III Line 4b
(
)
(
)
1618
Part III Line 4b
(
)
(
)
1619
Part III Line 4b
(
)
(
)
1620
Part III Line 4b
(
)
(
)
1621
Part III Line 4b
(
)
(
)
1622
Part III Line 4b
(
)
(
)
1623
Part III Line 4b
(
)
(
)
1624
Part III Line 4b
(
)
(
)
1625
Part III Line 4b
(
)
(
)
1626
Part III Line 4b
(
)
(
)
1627
Part III Line 4b
(
)
(
)
1628
Part III Line 4b
(
)
(
)
1629
Part III Line 4b
(
)
(
)
1630
Part III Line 4b
(
)
(
)
1631
Part III Line 4b
(
)
(
)
1632
Part III Line 4b
(
)
(
)
1633
Part III Line 4b
(
)
(
)
1634
Part III Line 4b
(
)
(
)
1635
Part III Line 4b
(
)
(
)
1636
Part III Line 4b
(
)
(
)
1637
Part III Line 4b
(
)
(
)
1638
Part III Line 4b
(
)
(
)
1639
Part III Line 4b
(
)
(
)
1640
Part III Line 4b
(
)
(
)
1641
Part III Line 4b
(
)
(
)
1642
Part III Line 4b
(
)
(
)
1643
Part III Line 4b
(
)
(
)
1644
Part III Line 4b
(
)
(
)
1645
Part III Line 4b
(
)
(
)
1646
Part III Line 4b
(
)
(
)
1647
Part III Line 4b
(
)
(
)
1648
Part III Line 4b
(
)
(
)
1649
Part III Line 4b
(
)
(
)
1650
Part III Line 4b
(
)
(
)
1651
Part III Line 4b
(
)
(
)
1652
Part III Line 4b
(
)
(
)
1653
Part III Line 4b
(
)
(
)
1654
Part III Line 4b
(
)
(
)
1655
Part III Line 4b
(
)
(
)
1656
Part III Line 4b
(
)
(
)
1657
Part III Line 4c
(
)
(
)
1658
Part III Line 4c
(
)
(
)
1659
Part III Line 4c
(
)
(
)
1660
Part III Line 4c
(
)
(
)
1661
Part III Line 4c
(
)
(
)
1662
Part III Line 4c
(
)
(
)
1663
Part III Line 4c
(
)
(
)
1664
Part III Line 4c
(
)
(
)
1665
Part III Line 4c
(
)
(
)
1666
Part III Line 4c
(
)
(
)
1667
Part III Line 4c
(
)
(
)
1668
Part III Line 4c
(
)
(
)
1669
Part III Line 4c
(
)
(
)
1670
Part III Line 4c
(
)
(
)
1671
Part III Line 4c
(
)
(
)
1672
Part III Line 4c
(
)
(
)
1673
Part III Line 4c
(
)
(
)
1674
Part III Line 4c
(
)
(
)
1675
Part III Line 4c
(
)
(
)
1676
Part III Line 4c
(
)
(
)
1677
Part III Line 4c
(
)
(
)
1678
Part III Line 4c
(
)
(
)
1679
Part III Line 4c
(
)
(
)
1680
Part III Line 4c
(
)
(
)
1681
Part III Line 4c
(
)
(
)
1682
Part III Line 4c
(
)
(
)
1683
Part III Line 4c
(
)
(
)
1684
Part III Line 4c
(
)
(
)
1685
Part III Line 4c
(
)
(
)
1686
Part III Line 4c
(
)
(
)
1687
Part III Line 4c
(
)
(
)
1688
Part III Line 4c
(
)
(
)
1689
Part III Line 4c
(
)
(
)
1690
Part III Line 4c
(
)
(
)
1691
Part III Line 4c
(
)
(
)
1692
Part III Line 4c
(
)
(
)
1693
Part III Line 4c
(
)
(
)
1694
Part III Line 4c
(
)
(
)
1695
Part III Line 4c
(
)
(
)
1696
Part III Line 4c
(
)
(
)
1697
Part III Line 4c
(
)
(
)
1698
Part III Line 4c
(
)
(
)
1699
Part III Line 4c
(
)
(
)
1700
Part III Line 4c
(
)
(
)
1701
Part III Line 4c
(
)
(
)
1702
Part III Line 4c
(
)
(
)
1703
Part III Line 4d
(
)
(
)
1704
Part III Line 4d
(
)
(
)
1705
Part III Line 4d
(
)
(
)
1706
Part III Line 4d
(
)
(
)
1707
Part III Line 4d
(
)
(
)
1708
Part III Line 4d
(
)
(
)
1709
Part III Line 4d
(
)
(
)
1710
Part III Line 4d
(
)
(
)
1711
Part III Line 4d
(
)
(
)
1712
Part III Line 4d
(
)
(
)
1713
Part III Line 4d
(
)
(
)
1714
Part III Line 4d
(
)
(
)
1715
Part III Line 4d
(
)
(
)
1716
Part III Line 4d
(
)
(
)
1717
Part III Line 4d
(
)
(
)
1718
Part III Line 4d
(
)
(
)
1719
Part III Line 4d
(
)
(
)
1720
Part III Line 4d
(
)
(
)
1721
Part III Line 4d
(
)
(
)
1722
Part III Line 4d
(
)
(
)
1723
Part III Line 4d
(
)
(
)
1724
Part III Line 4d
(
)
(
)
1725
Part III Line 4d
(
)
(
)
1726
Part III Line 4d
(
)
(
)
1727
Part III Line 4d
(
)
(
)
1728
Part III Line 4d
(
)
(
)
1729
Part III Line 4d
(
)
(
)
1730
Part III Line 4d
(
)
(
)
1731
Part III Line 4d
(
)
(
)
1732
Part III Line 4d
(
)
(
)
1733
Part III Line 4d
(
)
(
)
1734
Part III Line 4d
(
)
(
)
1735
Part III Line 4d
(
)
(
)
1736
Part III Line 4d
(
)
(
)
1737
Part III Line 4d
(
)
(
)
1738
Part III Line 4d
(
)
(
)
1739
Part III Line 4d
(
)
(
)
1740
Part III Line 4d
(
)
(
)
1741
Part III Line 4d
(
)
(
)
1742
Part III Line 4d
(
)
(
)
1743
Part III Line 4d
(
)
(
)
1744
Part III Line 4d
(
)
(
)
1745
Part III Line 4d
(
)
(
)
1746
Part III Line 4d
(
)
(
)
1747
Part III Line 4d
(
)
(
)
1748
Part III Line 4d
(
)
(
)
1749
Part III Line 4e
(
)
(
)
1750
Part III Line 4e
(
)
(
)
1751
Part III Line 4e
(
)
(
)
1752
Part III Line 4e
(
)
(
)
1753
Part III Line 4e
(
)
(
)
1754
Part III Line 4e
(
)
(
)
1755
Part III Line 4e
(
)
(
)
1756
Part III Line 4e
(
)
(
)
1757
Part III Line 4e
(
)
(
)
1758
Part III Line 4e
(
)
(
)
1759
Part III Line 4e
(
)
(
)
1760
Part III Line 4e
(
)
(
)
1761
Part III Line 4e
(
)
(
)
1762
Part III Line 4e
(
)
(
)
1763
Part III Line 4e
(
)
(
)
1764
Part III Line 4e
(
)
(
)
1765
Part III Line 4e
(
)
(
)
1766
Part III Line 4e
(
)
(
)
1767
Part III Line 4e
(
)
(
)
1768
Part III Line 4e
(
)
(
)
1769
Part III Line 4e
(
)
(
)
1770
Part III Line 4e
(
)
(
)
1771
Part III Line 4e
(
)
(
)
1772
Part III Line 4e
(
)
(
)
1773
Part III Line 4e
(
)
(
)
1774
Part III Line 4e
(
)
(
)
1775
Part III Line 4e
(
)
(
)
1776
Part III Line 4e
(
)
(
)
1777
Part III Line 4e
(
)
(
)
1778
Part III Line 4e
(
)
(
)
1779
Part III Line 4e
(
)
(
)
1780
Part III Line 4e
(
)
(
)
1781
Part III Line 4e
(
)
(
)
1782
Part III Line 4e
(
)
(
)
1783
Part III Line 4e
(
)
(
)
1784
Part III Line 4e
(
)
(
)
1785
Part III Line 4e
(
)
(
)
1786
Part III Line 4e
(
)
(
)
1787
Part III Line 4e
(
)
(
)
1788
Part III Line 4e
(
)
(
)
1789
Part III Line 4e
(
)
(
)
1790
Part III Line 4e
(
)
(
)
1791
Part III Line 4e
(
)
(
)
1792
Part III Line 4e
(
)
(
)
1793
Part III Line 4e
(
)
(
)
1794
Part III Line 4e
(
)
(
)
1795
Part III Line 4f
(
)
(
)
1796
Part III Line 4f
(
)
(
)
1797
Part III Line 4f
(
)
(
)
1798
Part III Line 4f
(
)
(
)
1799
Part III Line 4f
(
)
(
)
1800
Part III Line 4f
(
)
(
)
1801
Part III Line 4f
(
)
(
)
1802
Part III Line 4f
(
)
(
)
1803
Part III Line 4f
(
)
(
)
1804
Part III Line 4f
87-1325452
1
(
)
(
)
1805
Part III Line 4f
81-3377238
1
(
)
(
)
1806
Part III Line 4f
87-1350329
1
(
)
(
)
1807
Part III Line 4f
82-2375315
1
(
)
(
)
1808
Part III Line 4f
26-1163727
556
(
)
(
)
1809
Part III Line 4f
(
)
(
)
1810
Part III Line 4f
(
)
(
)
1811
Part III Line 4f
(
)
(
)
1812
Part III Line 4f
(
)
(
)
1813
Part III Line 4f
(
)
(
)
1814
Part III Line 4f
(
)
(
)
1815
Part III Line 4f
(
)
(
)
1816
Part III Line 4f
(
)
(
)
1817
Part III Line 4f
(
)
(
)
1818
Part III Line 4f
(
)
(
)
1819
Part III Line 4f
(
)
(
)
1820
Part III Line 4f
(
)
(
)
1821
Part III Line 4f
(
)
(
)
1822
Part III Line 4f
(
)
(
)
1823
Part III Line 4f
(
)
(
)
1824
Part III Line 4f
(
)
(
)
1825
Part III Line 4f
(
)
(
)
1826
Part III Line 4f
(
)
(
)
1827
Part III Line 4f
(
)
(
)
1828
Part III Line 4f
(
)
(
)
1829
Part III Line 4f
(
)
(
)
1830
Part III Line 4f
(
)
(
)
1831
Part III Line 4f
(
)
(
)
1832
Part III Line 4f
(
)
(
)
1833
Part III Line 4f
(
)
(
)
1834
Part III Line 4f
(
)
(
)
1835
Part III Line 4f
(
)
(
)
1836
Part III Line 4f
(
)
(
)
1837
Part III Line 4f
(
)
(
)
1838
Part III Line 4f
(
)
(
)
1839
Part III Line 4f
(
)
(
)
1840
Part III Line 4f
(
)
(
)
1841
Part III Line 4g
(
)
(
)
1842
Part III Line 4g
(
)
(
)
1843
Part III Line 4g
(
)
(
)
1844
Part III Line 4g
(
)
(
)
1845
Part III Line 4g
(
)
(
)
1846
Part III Line 4g
(
)
(
)
1847
Part III Line 4g
(
)
(
)
1848
Part III Line 4g
(
)
(
)
1849
Part III Line 4g
(
)
(
)
1850
Part III Line 4g
(
)
(
)
1851
Part III Line 4g
(
)
(
)
1852
Part III Line 4g
(
)
(
)
1853
Part III Line 4g
(
)
(
)
1854
Part III Line 4g
(
)
(
)
1855
Part III Line 4g
(
)
(
)
1856
Part III Line 4g
(
)
(
)
1857
Part III Line 4g
(
)
(
)
1858
Part III Line 4g
(
)
(
)
1859
Part III Line 4g
(
)
(
)
1860
Part III Line 4g
(
)
(
)
1861
Part III Line 4g
(
)
(
)
1862
Part III Line 4g
(
)
(
)
1863
Part III Line 4g
(
)
(
)
1864
Part III Line 4g
(
)
(
)
1865
Part III Line 4g
(
)
(
)
1866
Part III Line 4g
(
)
(
)
1867
Part III Line 4g
(
)
(
)
1868
Part III Line 4g
(
)
(
)
1869
Part III Line 4g
(
)
(
)
1870
Part III Line 4g
(
)
(
)
1871
Part III Line 4g
(
)
(
)
1872
Part III Line 4g
(
)
(
)
1873
Part III Line 4g
(
)
(
)
1874
Part III Line 4g
(
)
(
)
1875
Part III Line 4g
(
)
(
)
1876
Part III Line 4g
(
)
(
)
1877
Part III Line 4g
(
)
(
)
1878
Part III Line 4g
(
)
(
)
1879
Part III Line 4g
(
)
(
)
1880
Part III Line 4g
(
)
(
)
1881
Part III Line 4g
(
)
(
)
1882
Part III Line 4g
(
)
(
)
1883
Part III Line 4g
(
)
(
)
1884
Part III Line 4g
(
)
(
)
1885
Part III Line 4g
(
)
(
)
1886
Part III Line 4g
(
)
(
)
1887
Part III Line 4h
(
)
(
)
1888
Part III Line 4h
(
)
(
)
1889
Part III Line 4h
(
)
(
)
1890
Part III Line 4h
(
)
(
)
1891
Part III Line 4h
(
)
(
)
1892
Part III Line 4h
(
)
(
)
1893
Part III Line 4h
(
)
(
)
1894
Part III Line 4h
(
)
(
)
1895
Part III Line 4h
(
)
(
)
1896
Part III Line 4h
(
)
(
)
1897
Part III Line 4h
(
)
(
)
1898
Part III Line 4h
(
)
(
)
1899
Part III Line 4h
(
)
(
)
1900
Part III Line 4h
(
)
(
)
1901
Part III Line 4h
(
)
(
)
1902
Part III Line 4h
(
)
(
)
1903
Part III Line 4h
(
)
(
)
1904
Part III Line 4h
(
)
(
)
1905
Part III Line 4h
(
)
(
)
1906
Part III Line 4h
(
)
(
)
1907
Part III Line 4h
(
)
(
)
1908
Part III Line 4h
(
)
(
)
1909
Part III Line 4h
(
)
(
)
1910
Part III Line 4h
(
)
(
)
1911
Part III Line 4h
(
)
(
)
1912
Part III Line 4h
(
)
(
)
1913
Part III Line 4h
(
)
(
)
1914
Part III Line 4h
(
)
(
)
1915
Part III Line 4h
(
)
(
)
1916
Part III Line 4h
(
)
(
)
1917
Part III Line 4h
(
)
(
)
1918
Part III Line 4h
(
)
(
)
1919
Part III Line 4h
(
)
(
)
1920
Part III Line 4h
(
)
(
)
1921
Part III Line 4h
(
)
(
)
1922
Part III Line 4h
(
)
(
)
1923
Part III Line 4h
(
)
(
)
1924
Part III Line 4h
(
)
(
)
1925
Part III Line 4h
(
)
(
)
1926
Part III Line 4h
(
)
(
)
1927
Part III Line 4h
(
)
(
)
1928
Part III Line 4h
(
)
(
)
1929
Part III Line 4h
(
)
(
)
1930
Part III Line 4h
(
)
(
)
1931
Part III Line 4h
(
)
(
)
1932
Part III Line 4h
(
)
(
)
1933
Part III Line 4i
(
)
(
)
1934
Part III Line 4i
(
)
(
)
1935
Part III Line 4i
(
)
(
)
1936
Part III Line 4i
(
)
(
)
1937
Part III Line 4i
(
)
(
)
1938
Part III Line 4i
(
)
(
)
1939
Part III Line 4i
(
)
(
)
1940
Part III Line 4i
(
)
(
)
1941
Part III Line 4i
(
)
(
)
1942
Part III Line 4i
(
)
(
)
1943
Part III Line 4i
(
)
(
)
1944
Part III Line 4i
(
)
(
)
1945
Part III Line 4i
(
)
(
)
1946
Part III Line 4i
(
)
(
)
1947
Part III Line 4i
(
)
(
)
1948
Part III Line 4i
(
)
(
)
1949
Part III Line 4i
(
)
(
)
1950
Part III Line 4i
(
)
(
)
1951
Part III Line 4i
(
)
(
)
1952
Part III Line 4i
(
)
(
)
1953
Part III Line 4i
(
)
(
)
1954
Part III Line 4i
(
)
(
)
1955
Part III Line 4i
(
)
(
)
1956
Part III Line 4i
(
)
(
)
1957
Part III Line 4i
(
)
(
)
1958
Part III Line 4i
(
)
(
)
1959
Part III Line 4i
(
)
(
)
1960
Part III Line 4i
(
)
(
)
1961
Part III Line 4i
(
)
(
)
1962
Part III Line 4i
(
)
(
)
1963
Part III Line 4i
(
)
(
)
1964
Part III Line 4i
(
)
(
)
1965
Part III Line 4i
(
)
(
)
1966
Part III Line 4i
(
)
(
)
1967
Part III Line 4i
(
)
(
)
1968
Part III Line 4i
(
)
(
)
1969
Part III Line 4i
(
)
(
)
1970
Part III Line 4i
(
)
(
)
1971
Part III Line 4i
(
)
(
)
1972
Part III Line 4i
(
)
(
)
1973
Part III Line 4i
(
)
(
)
1974
Part III Line 4i
(
)
(
)
1975
Part III Line 4i
(
)
(
)
1976
Part III Line 4i
(
)
(
)
1977
Part III Line 4i
(
)
(
)
1978
Part III Line 4i
(
)
(
)
1979
Part III Line 4j
(
)
(
)
1980
Part III Line 4j
(
)
(
)
1981
Part III Line 4j
(
)
(
)
1982
Part III Line 4j
(
)
(
)
1983
Part III Line 4j
(
)
(
)
1984
Part III Line 4j
(
)
(
)
1985
Part III Line 4j
(
)
(
)
1986
Part III Line 4j
(
)
(
)
1987
Part III Line 4j
(
)
(
)
1988
Part III Line 4j
(
)
(
)
1989
Part III Line 4j
(
)
(
)
1990
Part III Line 4j
(
)
(
)
1991
Part III Line 4j
(
)
(
)
1992
Part III Line 4j
(
)
(
)
1993
Part III Line 4j
(
)
(
)
1994
Part III Line 4j
(
)
(
)
1995
Part III Line 4j
(
)
(
)
1996
Part III Line 4j
(
)
(
)
1997
Part III Line 4j
(
)
(
)
1998
Part III Line 4j
(
)
(
)
1999
Part III Line 4j
(
)
(
)
2000
Part III Line 4j
(
)
(
)
2001
Part III Line 4j
(
)
(
)
2002
Part III Line 4j
(
)
(
)
2003
Part III Line 4j
(
)
(
)
2004
Part III Line 4j
(
)
(
)
2005
Part III Line 4j
(
)
(
)
2006
Part III Line 4j
(
)
(
)
2007
Part III Line 4j
(
)
(
)
2008
Part III Line 4j
(
)
(
)
2009
Part III Line 4j
(
)
(
)
2010
Part III Line 4j
(
)
(
)
2011
Part III Line 4j
(
)
(
)
2012
Part III Line 4j
(
)
(
)
2013
Part III Line 4j
(
)
(
)
2014
Part III Line 4j
(
)
(
)
2015
Part III Line 4j
(
)
(
)
2016
Part III Line 4j
(
)
(
)
2017
Part III Line 4j
(
)
(
)
2018
Part III Line 4j
(
)
(
)
2019
Part III Line 4j
(
)
(
)
2020
Part III Line 4j
(
)
(
)
2021
Part III Line 4j
(
)
(
)
2022
Part III Line 4j
(
)
(
)
2023
Part III Line 4j
(
)
(
)
2024
Part III Line 4j
(
)
(
)
2025
Part III Line 4k
(
)
(
)
2026
Part III Line 4k
(
)
(
)
2027
Part III Line 4k
(
)
(
)
2028
Part III Line 4k
(
)
(
)
2029
Part III Line 4k
(
)
(
)
2030
Part III Line 4k
(
)
(
)
2031
Part III Line 4k
(
)
(
)
2032
Part III Line 4k
(
)
(
)
2033
Part III Line 4k
(
)
(
)
2034
Part III Line 4k
(
)
(
)
2035
Part III Line 4k
(
)
(
)
2036
Part III Line 4k
(
)
(
)
2037
Part III Line 4k
(
)
(
)
2038
Part III Line 4k
(
)
(
)
2039
Part III Line 4k
(
)
(
)
2040
Part III Line 4k
(
)
(
)
2041
Part III Line 4k
(
)
(
)
2042
Part III Line 4k
(
)
(
)
2043
Part III Line 4k
(
)
(
)
2044
Part III Line 4k
(
)
(
)
2045
Part III Line 4k
(
)
(
)
2046
Part III Line 4k
(
)
(
)
2047
Part III Line 4k
(
)
(
)
2048
Part III Line 4k
(
)
(
)
2049
Part III Line 4k
(
)
(
)
2050
Part III Line 4k
(
)
(
)
2051
Part III Line 4k
(
)
(
)
2052
Part III Line 4k
(
)
(
)
2053
Part III Line 4k
(
)
(
)
2054
Part III Line 4k
(
)
(
)
2055
Part III Line 4k
(
)
(
)
2056
Part III Line 4k
(
)
(
)
2057
Part III Line 4k
(
)
(
)
2058
Part III Line 4k
(
)
(
)
2059
Part III Line 4k
(
)
(
)
2060
Part III Line 4k
(
)
(
)
2061
Part III Line 4k
(
)
(
)
2062
Part III Line 4k
(
)
(
)
2063
Part III Line 4k
(
)
(
)
2064
Part III Line 4k
(
)
(
)
2065
Part III Line 4k
(
)
(
)
2066
Part III Line 4k
(
)
(
)
2067
Part III Line 4k
(
)
(
)
2068
Part III Line 4k
(
)
(
)
2069
Part III Line 4k
(
)
(
)
2070
Part III Line 4k
(
)
(
)
2071
Part III Line 4z
(
)
(
)
2072
Part III Line 4z
(
)
(
)
2073
Part III Line 4z
(
)
(
)
2074
Part III Line 4z
(
)
(
)
2075
Part III Line 4z
(
)
(
)
2076
Part III Line 4z
(
)
(
)
2077
Part III Line 4z
(
)
(
)
2078
Part III Line 4z
(
)
(
)
2079
Part III Line 4z
(
)
(
)
2080
Part III Line 4z
(
)
(
)
2081
Part III Line 4z
(
)
(
)
2082
Part III Line 4z
(
)
(
)
2083
Part III Line 4z
(
)
(
)
2084
Part III Line 4z
(
)
(
)
2085
Part III Line 4z
(
)
(
)
2086
Part III Line 4z
(
)
(
)
2087
Part III Line 4z
(
)
(
)
2088
Part III Line 4z
(
)
(
)
2089
Part III Line 4z
(
)
(
)
2090
Part III Line 4z
(
)
(
)
2091
Part III Line 4z
(
)
(
)
2092
Part III Line 4z
(
)
(
)
2093
Part III Line 4z
(
)
(
)
2094
Part III Line 4z
(
)
(
)
2095
Part III Line 4z
(
)
(
)
2096
Part III Line 4z
(
)
(
)
2097
Part III Line 4z
(
)
(
)
2098
Part III Line 4z
(
)
(
)
2099
Part III Line 4z
(
)
(
)
2100
Part III Line 4z
(
)
(
)
2101
Part III Line 4z
(
)
(
)
2102
Part III Line 4z
(
)
(
)
2103
Part III Line 4z
(
)
(
)
2104
Part III Line 4z
(
)
(
)
2105
Part III Line 4z
(
)
(
)
2106
Part III Line 4z
(
)
(
)
2107
Part III Line 4z
(
)
(
)
2108
Part III Line 4z
(
)
(
)
2109
Part III Line 4z
(
)
(
)
2110
Part III Line 4z
(
)
(
)
2111
Part III Line 4z
(
)
(
)
2112
Part III Line 4z
(
)
(
)
2113
Part III Line 4z
(
)
(
)
2114
Part III Line 4z
(
)
(
)
2115
Part III Line 4z
(
)
(
)
2116
Part III Line 4z
(
)
(
)
2117
Part III Line 5
0
(
)
0
0
(
)
2118
Part III Line 6
3,365
(
)
0
0
(
)
(f)(2)
Purchased transfer election credits not subject to the passive activity limit
(g)
Combine columns (d)(4), (e), (f)(1), and (f)(2)
(h)(1)
Gross EPE amount. Portion of column (g) eligible for the section 6417 EPE election
(h)(2)
Subtract column (h)(1) from column (g) (credit excluding EPE)
(i)(1)
Amount of column (h)(2) applied against tax in Part II
(i)(2)
Amount of EPE eligible credit in column (h)(1) applied against tax in Part II
(j)
Net EPE amount. Subtract (i)(2) from column (h)(1)
(k)
Carryforward to 2025. Subtract (i)(1) from column (h)(2)
1
0
0
2
0
0
3
0
0
4
0
0
5
0
0
6
0
0
7
0
0
8
0
0
9
0
0
10
0
0
11
0
0
12
0
0
13
0
0
14
0
0
15
0
0
16
0
0
17
0
0
18
0
0
19
0
0
20
0
0
21
0
0
22
0
0
23
0
0
24
0
0
25
0
0
26
0
0
27
0
0
28
0
0
29
0
0
30
0
0
31
0
0
32
0
0
33
0
0
34
0
0
35
0
0
36
0
0
37
0
0
38
0
0
39
0
0
40
0
0
41
0
0
42
0
0
43
0
0
44
0
0
45
0
0
46
0
0
47
0
0
0
48
0
0
0
49
0
0
0
50
0
0
0
51
0
0
0
52
0
0
0
53
0
0
0
54
0
0
0
55
0
0
0
56
0
0
0
57
0
0
0
58
0
0
0
59
0
0
0
60
0
0
0
61
0
0
0
62
0
0
0
63
0
0
0
64
0
0
0
65
0
0
0
66
0
0
0
67
0
0
0
68
0
0
0
69
0
0
0
70
0
0
0
71
0
0
0
72
0
0
0
73
0
0
0
74
0
0
0
75
0
0
0
76
0
0
0
77
0
0
0
78
0
0
0
79
0
0
0
80
0
0
0
81
0
0
0
82
0
0
0
83
0
0
0
84
0
0
0
85
0
0
0
86
0
0
0
87
0
0
0
88
0
0
0
89
0
0
0
90
0
0
0
91
0
0
0
92
0
0
0
93
0
0
94
0
0
95
0
0
96
0
0
97
0
0
98
0
0
99
0
0
100
0
0
101
0
0
102
0
0
103
0
0
104
0
0
105
0
0
106
0
0
107
0
0
108
0
0
109
0
0
110
0
0
111
0
0
112
0
0
113
0
0
114
0
0
115
0
0
116
0
0
117
0
0
118
0
0
119
0
0
120
0
0
121
0
0
122
0
0
123
0
0
124
0
0
125
0
0
126
0
0
127
0
0
128
0
0
129
0
0
130
0
0
131
0
0
132
0
0
133
0
0
134
0
0
135
0
0
136
0
0
137
0
0
138
0
0
139
0
0
0
140
0
0
0
141
0
0
0
142
0
0
0
143
0
0
0
144
0
0
0
145
0
0
0
146
0
0
0
147
0
0
0
148
0
0
0
149
0
0
0
150
0
0
0
151
0
0
0
152
0
0
0
153
0
0
0
154
0
0
0
155
0
0
0
156
0
0
0
157
0
0
0
158
0
0
0
159
0
0
0
160
0
0
0
161
0
0
0
162
0
0
0
163
0
0
0
164
0
0
0
165
0
0
0
166
0
0
0
167
0
0
0
168
0
0
0
169
0
0
0
170
0
0
0
171
0
0
0
172
0
0
0
173
0
0
0
174
0
0
0
175
0
0
0
176
0
0
0
177
0
0
0
178
0
0
0
179
0
0
0
180
0
0
0
181
0
0
0
182
0
0
0
183
0
0
0
184
0
0
0
185
0
0
186
0
0
187
0
0
188
0
0
189
0
0
190
0
0
191
0
0
192
0
0
193
0
0
194
0
0
195
0
0
196
0
0
197
0
0
198
0
0
199
0
0
200
0
0
201
0
0
202
0
0
203
0
0
204
0
0
205
0
0
206
0
0
207
0
0
208
0
0
209
0
0
210
0
0
211
0
0
212
0
0
213
0
0
214
0
0
215
0
0
216
0
0
217
0
0
218
0
0
219
0
0
220
0
0
221
0
0
222
0
0
223
0
0
224
0
0
225
0
0
226
0
0
227
0
0
228
0
0
229
0
0
230
0
0
231
0
0
232
0
0
233
0
0
234
0
0
235
0
0
236
0
0
237
0
0
238
0
0
239
0
0
240
0
0
241
0
0
242
0
0
243
0
0
244
0
0
245
0
0
246
0
0
247
0
0
248
0
0
249
0
0
250
0
0
251
0
0
252
0
0
253
0
0
254
0
0
255
0
0
256
0
0
257
0
0
258
0
0
259
0
0
260
0
0
261
0
0
262
0
0
263
0
0
264
0
0
265
0
0
266
0
0
267
0
0
268
0
0
269
0
0
270
0
0
271
0
0
272
0
0
273
0
0
274
0
0
275
0
0
276
0
0
277
0
0
0
278
0
0
0
279
0
0
0
280
0
0
0
281
0
0
0
282
0
0
0
283
0
0
0
284
0
0
0
285
0
0
0
286
0
0
0
287
0
0
0
288
0
0
0
289
0
0
0
290
0
0
0
291
0
0
0
292
0
0
0
293
0
0
0
294
0
0
0
295
0
0
0
296
0
0
0
297
0
0
0
298
0
0
0
299
0
0
0
300
0
0
0
301
0
0
0
302
0
0
0
303
0
0
0
304
0
0
0
305
0
0
0
306
0
0
0
307
0
0
0
308
0
0
0
309
0
0
0
310
0
0
0
311
0
0
0
312
0
0
0
313
0
0
0
314
0
0
0
315
0
0
0
316
0
0
0
317
0
0
0
318
0
0
0
319
0
0
0
320
0
0
0
321
0
0
0
322
0
0
0
323
0
0
324
0
0
325
0
0
326
0
0
327
0
0
328
0
0
329
0
0
330
0
0
331
0
0
332
0
0
333
0
0
334
0
0
335
0
0
336
0
0
337
0
0
338
0
0
339
0
0
340
0
0
341
0
0
342
0
0
343
0
0
344
0
0
345
0
0
346
0
0
347
0
0
348
0
0
349
0
0
350
0
0
351
0
0
352
0
0
353
0
0
354
0
0
355
0
0
356
0
0
357
0
0
358
0
0
359
0
0
360
0
0
361
0
0
362
0
0
363
0
0
364
0
0
365
0
0
366
0
0
367
0
0
368
0
0
369
0
0
370
0
0
371
0
0
372
0
0
373
0
0
374
0
0
375
0
0
376
0
0
377
0
0
378
0
0
379
0
0
380
0
0
381
0
0
382
0
0
383
0
0
384
0
0
385
0
0
386
0
0
387
0
0
388
0
0
389
0
0
390
0
0
391
0
0
392
0
0
393
0
0
394
0
0
395
0
0
396
0
0
397
0
0
398
0
0
399
0
0
400
0
0
401
0
0
402
0
0
403
0
0
404
0
0
405
0
0
406
0
0
407
0
0
408
0
0
409
0
0
410
0
0
411
0
0
412
0
0
413
0
0
414
0
0
415
0
0
416
0
0
417
0
0
418
0
0
419
0
0
420
0
0
421
0
0
422
0
0
423
0
0
424
0
0
425
0
0
426
0
0
427
0
0
428
0
0
429
0
0
430
0
0
431
0
0
432
0
0
433
0
0
434
0
0
435
0
0
436
0
0
437
0
0
438
0
0
439
0
0
440
0
0
441
0
0
442
0
0
443
0
0
444
0
0
445
0
0
446
0
0
447
0
0
448
0
0
449
0
0
450
0
0
451
0
0
452
0
0
453
0
0
454
0
0
455
0
0
456
0
0
457
0
0
458
0
0
459
0
0
460
0
0
461
0
0
462
0
0
463
0
0
464
0
0
465
0
0
466
0
0
467
0
0
468
0
0
469
0
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1945
0
0
1946
0
0
1947
0
0
1948
0
0
1949
0
0
1950
0
0
1951
0
0
1952
0
0
1953
0
0
1954
0
0
1955
0
0
1956
0
0
1957
0
0
1958
0
0
1959
0
0
1960
0
0
1961
0
0
1962
0
0
1963
0
0
1964
0
0
1965
0
0
1966
0
0
1967
0
0
1968
0
0
1969
0
0
1970
0
0
1971
0
0
1972
0
0
1973
0
0
1974
0
0
1975
0
0
1976
0
0
1977
0
0
1978
0
0
1979
0
0
1980
0
0
1981
0
0
1982
0
0
1983
0
0
1984
0
0
1985
0
0
1986
0
0
1987
0
0
1988
0
0
1989
0
0
1990
0
0
1991
0
0
1992
0
0
1993
0
0
1994
0
0
1995
0
0
1996
0
0
1997
0
0
1998
0
0
1999
0
0
2000
0
0
2001
0
0
2002
0
0
2003
0
0
2004
0
0
2005
0
0
2006
0
0
2007
0
0
2008
0
0
2009
0
0
2010
0
0
2011
0
0
2012
0
0
2013
0
0
2014
0
0
2015
0
0
2016
0
0
2017
0
0
2018
0
0
2019
0
0
2020
0
0
2021
0
0
2022
0
0
2023
0
0
2024
0
0
2025
0
0
2026
0
0
2027
0
0
2028
0
0
2029
0
0
2030
0
0
2031
0
0
2032
0
0
2033
0
0
2034
0
0
2035
0
0
2036
0
0
2037
0
0
2038
0
0
2039
0
0
2040
0
0
2041
0
0
2042
0
0
2043
0
0
2044
0
0
2045
0
0
2046
0
0
2047
0
0
2048
0
0
2049
0
0
2050
0
0
2051
0
0
2052
0
0
2053
0
0
2054
0
0
2055
0
0
2056
0
0
2057
0
0
2058
0
0
2059
0
0
2060
0
0
2061
0
0
2062
0
0
2063
0
0
2064
0
0
2065
0
0
2066
0
0
2067
0
0
2068
0
0
2069
0
0
2070
0
0
2071
0
0
2072
0
0
2073
0
0
2074
0
0
2075
0
0
2076
0
0
2077
0
0
2078
0
0
2079
0
0
2080
0
0
2081
0
0
2082
0
0
2083
0
0
2084
0
0
2085
0
0
2086
0
0
2087
0
0
2088
0
0
2089
0
0
2090
0
0
2091
0
0
2092
0
0
2093
0
0
2094
0
0
2095
0
0
2096
0
0
2097
0
0
2098
0
0
2099
0
0
2100
0
0
2101
0
0
2102
0
0
2103
0
0
2104
0
0
2105
0
0
2106
0
0
2107
0
0
2108
0
0
2109
0
0
2110
0
0
2111
0
0
2112
0
0
2113
0
0
2114
0
0
2115
0
0
2116
0
0
2117
0
0
0
0
0
0
0
2118
0
0
0
0
0
0
0
Form
3800
(2024)
Form 3800 (2024)
Page
9
Part VI
Breakdown of Aggregate Amounts in Part IV
(see instructions)
Carryover
(a)
Line number from Part IV
(b)
Originating tax year
(c)
Pass-through entity EIN
Subject to the passive activity limits
(f)
Not subject to passive activity limits
(g)
Amount of columns (e) and (f) applied against tax in Part II
(h)
Amount of columns (e) and (f) recaptured or otherwise adjusted
(i)
Carryforward to 2025. Subtract the sum of columns (g) and (h) from the sum of columns (e) and (f)
(d)
Before
the passive activity limitations
(e)
After
the passive activity limitations
1
Part IV Line 1c
2020
47-2732735
1,191
2
Part IV Line 1c
2020
46-5446698
4,028
3
Part IV Line 1c
2020
46-3668179
10
4
Part IV Line 1c
2020
81-5105538
246
5
Part IV Line 1c
2020
27-0972656
9
6
Part IV Line 1c
2020
26-4759772
5,073
7
Part IV Line 1c
2021
46-5446698
5,148
8
Part IV Line 1c
2021
46-3668179
7
9
Part IV Line 1c
2021
81-5105538
169
10
Part IV Line 1c
2021
47-2732735
440
11
Part IV Line 1c
2022
98-1208442
58
12
Part IV Line 1c
2022
98-1095673
75
13
Part IV Line 1c
2022
84-4851566
183
14
Part IV Line 1c
2022
81-5275928
126
15
Part IV Line 1c
2022
46-5446698
6,731
16
Part IV Line 1c
2022
13-3434400
1,138
17
Part IV Line 1c
2022
81-5105538
1
18
Part IV Line 1c
2022
88-3344697
588
19
Part IV Line 1c
2023
98-1208442
186
20
Part IV Line 1c
2023
98-1095673
342
21
Part IV Line 1c
2023
84-4851566
1,475
22
Part IV Line 1c
2023
81-5275928
586
23
Part IV Line 1c
2023
46-5446698
4,152
24
Part IV Line 1c
2023
13-3434400
1
25
Part IV Line 1c
2023
81-5105538
686
26
Part IV Line 1c
2023
88-3344697
7
27
Part IV Line 4f
2020
83-2850851
1
28
Part IV Line 4f
2020
26-1163727
235
29
Part IV Line 4f
2021
26-1163727
524
30
Part IV Line 4f
2022
26-1163727
702
31
Part IV Line 4f
2023
26-1163727
803
32
Part IV Line 4f
2023
83-2850851
15
33
Part IV Line 5
1
34
Part IV Line 5
235
35
Part IV Line 5
524
36
Part IV Line 5
702
37
Part IV Line 5
803
38
Part IV Line 5
15
39
Part IV Line 6
1,191
40
Part IV Line 6
4,028
41
Part IV Line 6
10
42
Part IV Line 6
246
43
Part IV Line 6
9
44
Part IV Line 6
5,073
45
Part IV Line 6
5,148
46
Part IV Line 6
7
47
Part IV Line 6
169
48
Part IV Line 6
440
49
Part IV Line 6
58
50
Part IV Line 6
75
51
Part IV Line 6
183
52
Part IV Line 6
126
53
Part IV Line 6
6,731
54
Part IV Line 6
1,138
55
Part IV Line 6
1
56
Part IV Line 6
588
57
Part IV Line 6
186
58
Part IV Line 6
342
59
Part IV Line 6
1,475
60
Part IV Line 6
586
61
Part IV Line 6
4,152
62
Part IV Line 6
1
63
Part IV Line 6
686
64
Part IV Line 6
7
Form
3800
(2024)
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
-
TIN:
Form
4562
Department of the Treasury
Internal Revenue Service (99)
Depreciation and Amortization
(Including Information on Listed Property)
Attach to your tax return.
Go to
www.irs.gov/Form4562
for instructions and the latest information.
OMB No. 1545-0172
20
24
Attachment
Sequence No.
179
Name(s) shown on return
Rochester Institute of Technology
Business or activity to which this form relates
720000
Identifying number
16-0743140
Part I
Election To Expense Certain Property Under Section 179
Note:
If you have any listed property, complete Part V before you complete Part I.
1
Maximum amount (see instructions)
.......................
1
1,220,000
2
Total cost of section 179 property placed in service (see instructions)
.............
2
0
3
Threshold cost of section 179 property before reduction in limitation (see instructions)
.......
3
3,050,000
4
Reduction in limitation. Subtract line 3 from line 2. If zero or less, enter -0-
...........
4
0
5
Dollar limitation for tax year. Subtract line 4 from line 1. If zero or less, enter -0-. If married filing separately,
see instructions
.............................
5
1,220,000
6
(a)
Description of property
(b)
Cost (business use only)
(c)
Elected cost
7
Listed property. Enter the amount from line 29.
...........
7
0
8
Total elected cost of section 179 property. Add amounts in column (c), lines 6 and 7
........
8
0
9
Tentative deduction. Enter the
smaller
of line 5 or line 8
.................
9
0
10
Carryover of disallowed deduction from line 13 of your 2023 Form 4562.
............
10
0
11
Business income limitation. Enter the smaller of business income (not less than zero) or line 5. See
instructions.
..............................
11
0
12
Section 179 expense deduction. Add lines 9 and 10, but don't enter more than line 11
......
12
0
13
Carryover of disallowed deduction to 2025. Add lines 9 and 10, less line 12
13
0
Note:
Don't use Part II or Part III below for listed property. Instead, use Part V.
Part II
Special Depreciation Allowance and Other Depreciation (Don't
include listed property. See instructions.
)
14
Special depreciation allowance for qualified property (other than listed property) placed in service during the
tax year. See instructions.
..........................
14
0
15
Property subject to section 168(f)(1) election
...................
15
0
16
Other depreciation (including ACRS)
.......................
16
341,934
Part III
MACRS Depreciation (Don't
include listed property.
See instructions.
)
Section A
17
MACRS deductions for assets placed in service in tax years beginning before 2024
.........
17
0
18
If you are electing to group any assets placed in service during the tax year into one or more general asset
accounts, check here
...................
Section BAssets Placed in Service During 2024 Tax Year Using the General Depreciation System
(a)
Classification of property
(b)
Month and
year placed in
service
(c)
Basis for depreciation
(business/investment use
onlysee instructions)
(d)
Recovery
period
(e)
Convention
(f)
Method
(g)
Depreciation deduction
19a
3-year property
b
5-year property
c
7-year property
d
10-year property
e
15-year property
f
20-year property
g
25-year property
25 yrs.
S/L
h
Residential rental
property
27.5 yrs.
MM
S/L
27.5 yrs.
MM
S/L
i
Nonresidential real
property
39 yrs.
MM
S/L
MM
S/L
Section CAssets Placed in Service During 2024 Tax Year Using the Alternative Depreciation System
20a
Class life
S/L
b
12-year
12 yrs.
S/L
c
30-year
30 yrs.
MM
S/L
d
40-year
40 yrs.
MM
S/L
Part IV
Summary
(See instructions.)
21
Listed property. Enter amount from line 28
.....................
21
0
22
Total.
Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21. Enter here
and on the appropriate lines of your return. Partnerships and S corporationssee instructions
.....
22
341,934
23
For assets shown above and placed in service during the current year, enter the portion of the basis attributable to section 263A costs
.........
23
0
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 12906N
Form
4562
(2024)
Form 4562 (2024)
Page
2
Part V
Listed Property
(Include automobiles, certain other vehicles, certain aircraft, and property used for entertainment,
recreation, or amusement.)
Note:
For any vehicle for which you are using the standard mileage rate or deducting lease expense, complete
only
24a, 24b, columns (a) through (c) of Section A, all of Section B, and Section C if applicable.
Section ADepreciation and Other Information (Caution:
See the instructions for limits for passenger automobiles.
)
24a
Do you have evidence to support the business/investment use claimed?
Yes
No
24b
If "Yes," is the evidence written?
Yes
No
(a)
Type of property (list
vehicles first)
(b)
Date placed in
service
(c)
Business/
investment
use
percentage
(d)
Cost or other
basis
(e)
Basis for depreciation
(business/investment
use only)
(f)
Recovery
period
(g)
Method/
Convention
(h)
Depreciation/
deduction
(i)
Elected
section 179
cost
25
Special depreciation allowance for qualified listed property placed in service during the tax year
and used more than 50% in a qualified business use. See instructions.
........
25
0
26
Property used more than 50% in a qualified business use:
%
%
%
27
Property used 50% or less in a qualified business use:
%
S/L -
%
S/L -
%
S/L -
28
Add amounts in column (h), lines 25 through 27. Enter here and on line 21, page 1
....
28
0
29
Add amounts in column (i), line 26. Enter here and on line 7, page 1
...............
29
0
Section BInformation on Use of Vehicles
Complete this section for vehicles used by a sole proprietor, partner, or other "more than 5% owner," or related person. If you provided vehicles to your employees, first answer the questions in Section C to see if you meet an exception to completing this section for those vehicles.
30
Total business/investment miles driven during the year
(
don't
include commuting miles)
.........
(a)
Vehicle 1
(b)
Vehicle 2
(c)
Vehicle 3
(d)
Vehicle 4
(e)
Vehicle 5
(f)
Vehicle 6
31
Total commuting miles driven during the year
....
32
Total other personal(noncommuting) miles driven
...
33
Total miles driven during the year. Add lines 30
through 32
................
34
Was the vehicle available for personal use
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
during off-duty hours?
............
35
Was the vehicle used primarily by a more than 5%
owner or related person?
...........
36
Is another vehicle available for personal use?
....
Section CQuestions for Employers Who Provide Vehicles for Use by Their Employees
Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who
aren't
more than 5% owners or related persons. See instructions.
37
Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by your
employees?
..................................
Yes
No
38
Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your employees?
See the instructions for vehicles used by corporate officers, directors, or 1% or more owners
.........
39
Do you treat all use of vehicles by employees as personal use?
...................
40
Do you provide more than five vehicles to your employees, obtain information from your employees about the use of the
vehicles, and retain the information received?
.......................
41
Do you meet the requirements concerning qualified automobile demonstration use? See instructions.
.......
Note:
If your answer to 37, 38, 39, 40, or 41 is "Yes," don't complete Section B for the covered vehicles.
Part VI
Amortization
(a)
Description of costs
(b)
Date amortization
begins
(c)
Amortizable
amount
(d)
Code
section
(e)
Amortization
period or
percentage
(f)
Amortization for
this year
42
Amortization of costs that begins during your 2024 tax year (see instructions):
43
Amortization of costs that began before your 2024 tax year
................
43
0
44
Total.
Add amounts in column (f). See the instructions for where to report
...........
44
0
Form
4562
(2024)
Additional Data
Software ID:
24020960
Software Version:
2024v5.1
Line 12 - Section 179 Expense Deduction Note:
SUMMARY
-
TIN:
Form
8949
Department of the Treasury
Internal Revenue Service
Sales and Other Dispositions of Capital Assets
File with your Schedule D to list your transactions for lines 1b, 2, 3, 8b, 9, and 10 of Schedule D.
Go to
www.irs.gov/Form8949
for instructions and the latest information.
OMB No. 1545-0074
20
24
Attachment
Sequence No.
12A
Name(s) shown on return
Rochester Institute of Technology
Social security number or taxpayer identification number
16-0743140
Before you check Box A, B, or C below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute statement will have the same information as Form 1099-B. Either will show whether your basis (usually your cost) was reported to the IRS by your broker and may even tell you which box to check.
Part I
Short-Term.
Transactions involving capital assets you held 1 year or less are generally short term (see instructions). For long-term transactions, see page 2.
Note:
You may aggregate all short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS and for which no adjustments or codes are required. Enter the totals directly on Schedule D, line 1a; you aren't required to report these transactions on Form 8949 (see instructions).
You
must
check Box A, B,
or
C below. Check only one box.
If more than one box applies for your short-term transactions, complete a separate Form 8949, page 1, for each applicable box. If you have more short-term transactions than will fit on this page for one or more of the boxes, complete as many forms with the same box checked as you need.
(A)
Short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see
Note
above)
(B)
Short-term transactions reported on Form(s) 1099-B showing basis
wasn't
reported to the IRS
(C)
Short-term transactions not reported to you on Form 1099-B
1
(a)
Description of property
(Example: 100 sh. XYZ Co.)
(b)
Date acquired
(Mo., day, yr.)
(c)
Date sold or
disposed of
(Mo., day, yr.)
(d)
Proceeds
(sales price)
(see instructions)
(e)
Cost or other basis
See the
Note
below
and see
Column (e)
in the separate
instructions.
Adjustment, if any, to gain or loss.
If you enter an amount in column (g),
enter a code in column (f).
See the separate instructions.
(h)
Gain or (loss)
Subtract column (e)
from column (d) and
combine the result
with column (g).
(f)
Code(s) from
instructions
(g)
Amount of
adjustment
SHORT-TERM GAIN/LOSS FROM INVESTMENTS
(
0
)
0
-21,364
Form 6781, Part I
(
0
)
0
3,266
2 Totals
. Add the amounts in columns (d), (e), (g), and (h)
(subtract negative amounts). Enter each total here and include on your Schedule D,
line 1b
(if
Box A
above is checked),
line 2
(if
Box B
above is checked), or
line 3
(if
Box C
above is checked).
.......
0
(
0
)
0
-18,098
Note:
If you checked Box A above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an adjustment in column (g) to correct the basis. See
Column
(g) in the separate instructions for how to figure the amount of the adjustment.
For Paperwork Reduction Act Notice, see your tax return instructions.
Cat. No. 37768Z
Form
8949
(2024)
Form 8949 (2024)
Attachment Sequence No.
12A
Page
2
Name(s) shown on return. Name and SSN or taxpayer identification no. not required if shown on other side
Rochester Institute of Technology
Social security number or taxpayer identification number
16-0743140
Before you check Box D, E, or F below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute statement will have the same information as Form 1099-B. Either will show whether your basis (usually your cost) was reported to the IRS by your broker and may even tell you which box to check.
Part II
Long-Term.
Transactions involving capital assets you held more than 1 year are generally long term (see instructions). For short-term transactions, see page 1.
Note:
You may aggregate all long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS and for which no adjustments or codes are required. Enter the totals directly on Schedule D, line 8a; you aren't required to report these transactions on Form 8949 (see instructions).
You
must
check Box D, E,
or
F below. Check only one box.
If more than one box applies for your long-term transactions, complete a separate Form 8949, page 2, for each applicable box. If you have more long-term transactions than will fit on this page for one or more of the boxes, complete as many forms with the same box checked as you need.
(D)
Long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS (see
Note
above)
(E)
Long-term transactions reported on Form(s) 1099-B showing basis
wasn't
reported to the IRS
(F)
Long-term transactions not reported to you on Form 1099-B
1
(a)
Description of property
(Example: 100 sh. XYZ Co.)
(b)
Date acquired
(Mo., day, yr.)
(c)
Date sold or
disposed of
(Mo., day, yr.)
(d)
Proceeds
(sales price)
(see instructions)
(e)
Cost or other basis
See the
Note
below
and see
Column (e)
in the separate
instructions.
Adjustment, if any, to gain or loss.
If you enter an amount in column (g),
enter a code in column (f).
See the separate instructions.
(h)
Gain or (loss)
Subtract column (e)
from column (d) and
combine the result
with column (g).
(f)
Code(s) from
instructions
(g)
Amount of
adjustment
LONG-TERM GAIN/LOSS FROM INVESTMENTS
(
0
)
0
133,272
Form 6781, Part I
(
0
)
0
4,898
2 Totals
. Add the amounts in columns (d), (e), (g), and (h)
(subtract negative amounts). Enter each total here and include on your Schedule D,
line 8b
(if
Box D
above is checked),
line 9
(if
Box E
above is checked), or
line 10
(if
Box F
above is checked)
........
0
(
0
)
0
138,170
Note:
If you checked Box D above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an adjustment in column (g) to correct the basis. See
Column
(g) in the separate instructions for how to figure the amount of the adjustment.
Form
8949
(2024)
Additional Data
Software ID:
24020960
Software Version:
2024v5.1