ACOT - xxxxnn

This common code is used to define the information for the "Other ALE Members of Aggregate ALE Group" that will be reported on PART IV of the 1094-C. xxxx is the entity ID and nn is an optional numeric value starting with 01. If more than five entries are needed then add 02, 03, 04 etc. For example, if the entity is ROOT then the first entry will be ROOT01, the second entry is ROOT02, etc. If there are five or less Aggregate Members then you can simply use ROOT with no numeric entry.
Code Category: ACOT
Code Value: xxxxnn – where xxxx is the entity, nn is an optional numeric value starting with 01 for the first entry, 02 for the second, etc. Enter as many as needed.
Short Description: Used to describe the common code.
Medium Description: Used to describe the common code.
Long Description: Used to describe the common code.
Associated Numeric Values
1-5: Reserved for future use.
Associated Codes
1-5: The EIN (Tax ID) of the Other ALE Member of the Aggregate ALE Group.
Associated Descriptions
1-5: The name of the Other ALE Member of the Aggregate ALE Group that goes with the EIN that is in the corresponding associated code.
Each common code can define up to five Other Members of the Aggregated ALE Group. Create as many common codes as needed to define all the Other ALE Members of the Aggregated ALE Group.