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schedule38

T2 Corporation Income Tax Return

Kind
batch
Supported tax years
2008 and later
Strict profile
s38_exact_single_request_target_value_v1
Payload schema version
0.7.0
Dependencies (run automatically)
part_i_tax, schedule31, schedule39, schedule67

Example request

Send this body to POST /api/v1/computations/batch. It satisfies the strict profile, so it works with or without the payloadContract selector.

{
  "compute": [
    "schedule38"
  ],
  "inputs": {
    "taxYear": 2025,
    "fiscalStart": "2025-01-01",
    "fiscalEnd": "2025-12-31",
    "daysInYear": 365,
    "schedule38": {
      "corporationName": "Northstar Bank of Canada",
      "businessNumber": "222333445",
      "currentTaxYearEnd": "2025-12-31",
      "currentTaxYearStart": "2025-01-01",
      "daysInTaxYear": 365,
      "isBank": true,
      "isRelatedToOtherFinancialInstitutionAtEndOfYear": false,
      "capitalPerS190_13": 2000000000,
      "canadianAllocationFraction": 1,
      "partITaxPayableForYear": 0,
      "investmentReviewComplete": true,
      "investmentRows": []
    },
    "isCCPC": true
  }
}

Input cells (95)

Paths are relative to the request’s inputs object; [] marks an array element.

Required says when a cell must be present. Always means every request needs it: the default boundary rejects the call when the cell is omitted or null. Strict means only a request that sends this target’s payloadContract selector needs it. See Run computations for the default boundary.

These cells are everything this target accepts. A member that is not published here, or is sent with the wrong JSON type, fails the call with a 400 naming each failing cell.

Input cells for schedule38
CellTypesRequired
daysInYearDays in the taxation year, tied to the inclusive fiscalStart-to-fiscalEnd span. 2024 is a leap year, so the exact witness period is 366 days.integerstrict
fiscalEndLast day of the taxation year, stated for the same reason as fiscalStart.stringstrict
fiscalStartFirst day of the taxation year. ITA s.249(1)(a) makes the taxation year the fiscal period, and the Part I rates and limits this request's dependency closure computes are day-weighted, so the engine requires the stated period instead of assuming a calendar year. It matches the Schedule 38 Part 1 period.stringstrict
isCCPCThe corporation was a Canadian-controlled private corporation (ITA s.125(7) definition) throughout the taxation year.boolean
schedule38.businessNumberFull 15-character CRA program account (for example 123456789RC0001).null | stringstrict
schedule38.canadianAllocationFractions.190.11(a) Canadian-assets / total-assets fraction (0..1) for non-life-insurer FIs; life insurers use the (b)/(c) branches. Aggregate fallback behind the Part 4 component lines (650/655 on the s.190.11(a) branch, 551-555 on the s.190.11(b)(i) branch), on the same terms as `capitalPerS190_13`; the mismatch warning names the component-derived TCEC and the TCEC this fraction implies.null | numberstrict
schedule38.capitalDeductionClaimedCapital deduction claimed (per the S39 allocation when related; $1B standalone).null | number
schedule38.capitalPerS190_13Capital per the applicable s.190.13 branch, practitioner-computed. Aggregate fallback: supply the Part 1 component lines above and those components govern, leaving this figure as a cross-check that warns when the two diverge by more than $1. Aggregate-only returns keep working unchanged.null | number | stringstrict
schedule38.corporationNameCorporation legal name (header field).null | stringstrict
schedule38.currentTaxYearEndTY-end YYYY-MM-DD.null | stringstrict
schedule38.currentTaxYearStartTY-start YYYY-MM-DD — drives the IFRS-17 s.190.13(b) formula gate (post-Bill-C-32 formula applies to tax years BEGINNING after Dec 31, 2022).null | stringstrict
schedule38.daysInTaxYearDays in the tax year — drives the s.190.1(2) short-year proration (< 51 weeks = 357 days → gross tax × days/365).null | numberstrict
schedule38.groupAllocationAgreementS39s.190.15(2) related-group $1B allocation agreement rows (Schedule 39 hook; Phase-1 embedded copy retained for backward compatibility).array
schedule38.groupAllocationAgreementS39[].allocationAmountCol 3 — this row's allocation of the $1B capital deduction. Per s.190.15(2) the total across all rows cannot exceed $1B; per s.190.15(4) the LEAST amount allocated is each member's capital deduction, and with no allocation every member's CD is NIL.null | number
schedule38.groupAllocationAgreementS39[].memberBNCol 2 — BN of the row's corp. 'NR' allowed for unregistered.null | string
schedule38.groupAllocationAgreementS39[].memberNameCol 1 — name of related-group member (s.190.15(2) agreement row).null | string
schedule38.hasAcquisitionOfControlThisYears.190.1(6) AoC restriction on unused-credit carryover (s.111(5) same-or-similar-business test, NOT s.111(5.1)).boolean | null
schedule38.hasFunctionalCurrencyElectionS261Functional-currency election under s.261 — translate the $1B fixed amount under s.261(5)(b) at the first-day relevant spot rate.boolean | null
schedule38.investmentInRelatedFinancialInstitutionss.190.14 investment in RELATED financial institutions (shares + long-term debt + contributed surplus; resident or Canadian-PE only). Aggregate fallback behind the Part 2 component lines 401/404/411, on the same terms as `capitalPerS190_13`.null | number
schedule38.investmentReviewCompleteConfirms the ITA 190.14(2) eligible-investment census is complete for this exact witness.boolean | nullstrict
schedule38.investmentRowsarray
schedule38.investmentRows[].carryingValuenull | number
schedule38.investmentRows[].investmentTypenull | string
schedule38.investmentRows[].nonSegregatedPropertyboolean | null
schedule38.investmentRows[].proceedsOrSurplusUsedInCanadianPeBusinessboolean | null
schedule38.investmentRows[].reg8201Factsnull | object
schedule38.investmentRows[].reg8201Facts.controlledSubsidiaryOnlyboolean | null
schedule38.investmentRows[].reg8201Facts.employeeOrAgentEstablishedAtTargetboolean | null
schedule38.investmentRows[].reg8201Facts.fixedPlaceJurisdictionnull | string
schedule38.investmentRows[].reg8201Facts.generalContractingAuthorityAtTargetboolean | null
schedule38.investmentRows[].reg8201Facts.hasFixedPlaceOfBusinessboolean | null
schedule38.investmentRows[].reg8201Facts.independentAgentOnlyboolean | null
schedule38.investmentRows[].reg8201Facts.insurerRegisteredOrLicensedJurisdictionsarray
schedule38.investmentRows[].reg8201Facts.isInsurerboolean | null
schedule38.investmentRows[].reg8201Facts.personOwnedStockAtTargetboolean | null
schedule38.investmentRows[].reg8201Facts.principalPlaceOfBusinessAtTargetboolean | null
schedule38.investmentRows[].reg8201Facts.purchaseOnlyOfficeOnlyboolean | null
schedule38.investmentRows[].reg8201Facts.regularlyFillsOrdersFromStockAtTargetboolean | null
schedule38.investmentRows[].reg8201Facts.substantialMachineryOrEquipmentUsedAtTargetboolean | null
schedule38.investmentRows[].reg8201Facts.treatyExistsboolean | null
schedule38.investmentRows[].reg8201Facts.treatyPermanentEstablishmentArticlenull | string
schedule38.investmentRows[].reg8201Facts.treatyPermanentEstablishmentConclusionboolean | null
schedule38.investmentRows[].relatedFinancialInstitutionboolean | null
schedule38.investmentRows[].targetNotExemptFromPartVIboolean | null
schedule38.investmentRows[].targetRelatedSolelyViaCrownControls.190.15(6)(a): this target is related only through Crown control, so it is deemed unrelated for the s.190.14 investment allowance.boolean | null
schedule38.investmentRows[].targetRelatedSolelyViaS251_5_b_Rights.190.15(6)(b): this target is related only through a s.251(5)(b) right. The anti-avoidance tail applies only to s.190.15, so the target remains deemed unrelated for s.190.14 even when that tail fires.boolean | null
schedule38.investmentRows[].targetResidentInCanadaboolean | null
schedule38.isAuthorizedForeignBankAuthorized foreign bank — s.190.13(d) 10%-of-RWA capital path.boolean | null
schedule38.isBankITA s.190(1) financial-institution category fact: the corporation is a bank, one of the five categories in scope for Part VI tax.boolean | nullstrict
schedule38.isDepositTakingMortgageLenders.190(1)(c) — deposit-taking mortgage lender?boolean | null
schedule38.isHoldcoUnderS190_1_es.190(1)(e) — holdco with all/substantially-all assets in shares or debt of related (a)-(e) corps (CRA admin practice ≥90% of FMV).boolean | null
schedule38.isLifeInsuranceCorpInCanadas.190(1)(d) — life insurance corp carrying on business in Canada?boolean | null
schedule38.isNonResidentNon-resident corp — routes life insurers to the s.190.13(c) branch.boolean | null
schedule38.isRelatedToOtherFinancialInstitutionAtEndOfYearThe corporation was related to another financial institution at the end of the year; selects between the s.190.15(1) standalone $1B capital deduction and the related-group allocation that Schedule 39 files.boolean | nullstrict
schedule38.isTrustCorporations.190(1)(b) — authorized to offer trustee services to the public?boolean | null
schedule38.line101ReservesNotDeductedInIncomeBox 101 — reserves, except to the extent deducted in computing Part I income (s.190.13(a)(iii)).null | number
schedule38.line102LongTermDebtBox 102 — long-term debt (s.190.13(a)(i)).null | number
schedule38.line103CapitalStockBox 103 — capital stock (or members' contributions if the corporation has no share capital) (s.190.13(a)(ii)).null | number
schedule38.line104RetainedEarningsBox 104 — retained earnings (s.190.13(a)(ii)).null | number
schedule38.line105ContributedSurplusBox 105 — contributed surplus (s.190.13(a)(ii)).null | number
schedule38.line106OtherSurplusesBox 106 — any other surpluses (s.190.13(a)(ii)).null | number
schedule38.line121DeferredTaxDebitBalanceBox 121 — deferred tax debit balance (s.190.13(a)(iv) deduction).null | number
schedule38.line122DeficitDeductedBox 122 — deficit deducted in computing shareholders' equity, including any provision for redeeming preferred shares (s.190.13(a)(v) deduction).null | number
schedule38.line151LongTermDebtBox 151 — long-term debt (formula variable A).null | number
schedule38.line152CapitalStockBox 152 — capital stock (or members' contributions) — variable B(i).null | number
schedule38.line153RetainedEarningsBox 153 — retained earnings — variable B(ii).null | number
schedule38.line154AccumulatedOtherComprehensiveIncomeBox 154 — accumulated other comprehensive income (AOCI) — variable B(iii). The ONLY component box the engine accepts as negative: a debit AOCI balance is legitimate and s.190.13(b) B(iii) totals it as reported. Every other component box warns when negative, because an equity deficit belongs on the deduction lines (121/122 for s.190.13(a); 165 for s.190.13(b)).null | number
schedule38.line155PolicyholdersLiabilitiesBox 155 — policyholders' liabilities — variable B(iv).null | number
schedule38.line156ContributedSurplusBox 156 — contributed surplus — variable B(v).null | number
schedule38.line157OtherSurplusesBox 157 — any other surpluses — variable B(vi).null | number
schedule38.line158Net90PercentCsmBox 158 — 90% of the net contractual service margin (CSM), excluding segregated fund policies (formula variables C and D: 0.9 × C − 0.9 × D).null | number
schedule38.line165DeficitDeductedBox 165 — deficit deducted in computing shareholders' equity, including any provision for redeeming preferred shares (formula variable E deduction).null | number
schedule38.line201TenPercentRiskWeightedAssetsBox 201 — 10% of risk-weighted on-balance-sheet assets and off-balance-sheet exposures per the OSFI risk-weighting guidelines (s.190.13(d)).null | number
schedule38.line202CapitalAdequacyDeductionsBox 202 — amounts deductible from capital under the OSFI risk-based capital adequacy guidelines, on the Schedule II Bank Act basis (s.190.13(d)).null | number
schedule38.line301SurplusFundsFromOperationsExcessBox 301 — excess of surplus funds derived from operations (s.138(12)) over amounts already taxed under Part XIV in a prior year (s.190.13(c)).null | number
schedule38.line302AttributedSurplusBox 302 — attributed surplus for the year (s.190.13(c)).null | number
schedule38.line303OtherCanadaInsuranceSurplusesBox 303 — any other surpluses relating to insurance businesses carried on in Canada (s.190.13(c)).null | number
schedule38.line304CanadaInsuranceLongTermDebtBox 304 — long-term debt reasonably regarded as relating to insurance businesses carried on in Canada (s.190.13(c)).null | number
schedule38.line401SharesOfRelatedFIsBox 401 — carrying value at year-end of shares of related financial institutions (s.190.14(2) eligible investment).null | number
schedule38.line404LongTermDebtOfRelatedFIsBox 404 — carrying value at year-end of long-term debt of related financial institutions (s.190.14(2) eligible investment).null | number
schedule38.line411SurplusContributedToRelatedFIsBox 411 — surplus of related financial institutions contributed by the corporation and not reflected on lines 401/404 (s.190.14(2)).null | number
schedule38.line551PrescribedClauseBAmountsBox 551 — amounts described in clause 190.11(b)(i)(B) (total of column 5, Table 1); added to the proportion base.null | number
schedule38.line552CanadianReserveLiabilitiesBox 552 — Canadian reserve liabilities at the end of the year (s.190.11(b)(i) proportion numerator).null | number
schedule38.line553TotalReserveLiabilitiesBox 553 — total reserve liabilities at the end of the year (s.190.11(b)(i) proportion denominator, together with line 554).null | number
schedule38.line554PrescribedClauseEAmountsBox 554 — amounts described in clause 190.11(b)(i)(E) (total of column 7, Table 1); part of the proportion DENOMINATOR.null | number
schedule38.line555PrescribedClauseCAmountsBox 555 — amounts described in clause 190.11(b)(i)(C) (total of column 6, Table 1); subtracted from the proportion base.null | number
schedule38.line650CanadianAssetsBox 650 — Canadian assets at the end of the year (s.190.11(a) numerator).null | number
schedule38.line655TotalAssetsBox 655 — total assets at the end of the year (s.190.11(a) denominator).null | number
schedule38.partITaxPayableForYears.190.1(3)(a) — Part I tax payable for the year (offset).null | numberstrict
schedule38.partVI2TaxPayableForYearS67Optional practitioner cross-check of the Schedule 67 T2 line 725 Part VI.2 instalment deductible under ITA s.190.1(3)(a). It is never authority: batch computation supplies the server-produced Schedule 67 t2_line_725_feed, and a missing or conflicting feed blocks the deduction.null | number | string
schedule38.relatedSolelyViaCrownControls.190.15(6)(a) — related SOLELY because of Crown control (deemed NOT related for s.190.14/190.15).boolean | null
schedule38.relatedSolelyViaS251_5_b_Rights.190.15(6)(b) — related SOLELY via a s.251(5)(b) right.boolean | null
schedule38.rightAcquiredForAvoidancePurposes.190.15(6) closing exception: was ONE OF THE MAIN PURPOSES for acquiring the s.251(5)(b) right to avoid a limitation on the amount of a corporation's capital deduction? Avoidance need only be among the main purposes, not the predominant one. Yes treats the right as exercised, so the corporations stay related for the s.190.15 capital deduction. It does not restore relatedness for s.190.14. Required whenever relatedSolelyViaS251_5_b_Right is true: a blank withholds the deeming rather than granting the $1B standalone capital deduction.boolean | null
schedule38.unusedPartIcreditsClaimedFromS42s.190.1(3)(b) — unused Part I tax credits claimed this year (S38 line 884 ≡ S42 line 420; the pool register lives on S42).null | number
taxYearFour-digit taxation year accepted by the batch reader. Historical applicability is decided by the requested form; years after 2027 fail at the shared verified-rate horizon.integer | stringalways
Strict profile accepted values (14 of 95 cells)

These values apply only when the request sends this target’s payloadContract selector. A cell marked pinned must equal the value shown to satisfy the strict profile. On the default boundary the same cell accepts any value of its published type.

Strict profile accepted values for schedule38
CellAccepted values
daysInYear1 to 1000000000000000
fiscalEnddate (YYYY-MM-DD); 10 to 10 characters
fiscalStartdate (YYYY-MM-DD); 10 to 10 characters
schedule38.businessNumber0 to 20000 characters
schedule38.canadianAllocationFraction-1000000000000000 to 1000000000000000
schedule38.capitalPerS190_13-1000000000000000 to 1000000000000000; 0 to 20000 characters
schedule38.corporationName0 to 20000 characters
schedule38.currentTaxYearEnd0 to 20000 characters
schedule38.currentTaxYearStart0 to 20000 characters
schedule38.daysInTaxYear-1000000000000000 to 1000000000000000
schedule38.investmentRows[].carryingValue-1000000000000000 to 1000000000000000
schedule38.investmentRows[].investmentTypeone of "share", "long_term_debt", "contributed_surplus", null
schedule38.partITaxPayableForYear-1000000000000000 to 1000000000000000
taxYearmatches ^\s*(?:1[0-9]{3}|2(?:0(?:[0-1][0-9]{1}|2[0-7])))\s*$; 1000 to 2027

Output cells (115)

Paths are relative to this target’s result object in the response.

Output cells for schedule38
CellTypes
amount_1a_subtotal_capital_additionsarray | boolean | null | number | object | string
amount_1b_capital_deductionsarray | boolean | null | number | object | string
amount_1c_subtotal_capital_additionsarray | boolean | null | number | object | string
amount_1d_greater_of_sfdo_excess_or_attributed_surplusarray | boolean | null | number | object | string
amount_2a_subtotal_shares_plus_long_term_debtPrinted Schedule 38 form-face cell. Null when the branch is inactive or the return was entered in aggregate, which leaves the printed cell blank instead of filing a zero.null | number
amount_4b_subtotal_taxable_capital_plus_clause_barray | boolean | null | number | object | string
amount_4c_total_after_clause_carray | boolean | null | number | object | string
amount_5b_short_year_prorated_gross_taxarray | boolean | null | number | object | string
amount_6a_gross_part_vi_taxnumber
amount_6b_excess_part_vi_taxnumber
amount_6c_unused_part_i_credit_balance_from_s42array | boolean | null | number | object | string
amount_6d_unused_part_i_credit_applicable_this_yeararray | boolean | null | number | object | string
amount_8a_part_i_tax_payablenumber
amount_8b_gross_part_vi_taxnumber
businessNumberThe filer's business number. Echoed back from the request. Null when the caller supplied none; the unsupplied cell is named in `missing_required` instead of being invented.null | string
canadian_allocation_fractionnumber
capital_branchstring
capital_deduction_s190_15number
capital_per_s190_13number
corporationNameThe corporation's name. Echoed back from the request. Null when the caller supplied none; the unsupplied cell is named in `missing_required` instead of being invented.null | string
currentTaxYearEndstring
currentTaxYearStartstring
daysInTaxYearinteger
fired_gatesobject
gross_part_vi_tax_after_short_yearnumber
gross_part_vi_tax_before_short_yearnumber
groupAllocationAgreementS39array
group_allocation_residualnumber
ifrs17_post_2022_ty_startarray | boolean | null | number | object | string
investment_in_related_fi_s190_14number
isAuthorizedForeignBankarray | boolean | null | number | object | string
isBankThe caller's answer to this scope question, echoed back. Null when the request does not state it; the unanswered question is named in `missing_required` rather than read as No.boolean | null
isDepositTakingMortgageLenderarray | boolean | null | number | object | string
isHoldcoUnderS190_1_earray | boolean | null | number | object | string
isLifeInsuranceCorpInCanadaarray | boolean | null | number | object | string
isNonResidentarray | boolean | null | number | object | string
isRelatedToOtherFinancialInstitutionAtEndOfYearThe caller's answer to this scope question, echoed back. Null when the request does not state it; the unanswered question is named in `missing_required` rather than read as No.boolean | null
isTrustCorporationarray | boolean | null | number | object | string
is_short_yearboolean
line_101_reserves_not_deducted_in_incomearray | boolean | null | number | object | string
line_102_long_term_debtarray | boolean | null | number | object | string
line_103_capital_stockarray | boolean | null | number | object | string
line_104_retained_earningsarray | boolean | null | number | object | string
line_105_contributed_surplusarray | boolean | null | number | object | string
line_106_other_surplusesarray | boolean | null | number | object | string
line_121_deferred_tax_debit_balancearray | boolean | null | number | object | string
line_122_deficit_deductedarray | boolean | null | number | object | string
line_151_long_term_debtarray | boolean | null | number | object | string
line_152_capital_stockarray | boolean | null | number | object | string
line_153_retained_earningsarray | boolean | null | number | object | string
line_154_accumulated_other_comprehensive_incomearray | boolean | null | number | object | string
line_155_policyholders_liabilitiesarray | boolean | null | number | object | string
line_156_contributed_surplusarray | boolean | null | number | object | string
line_157_other_surplusesarray | boolean | null | number | object | string
line_158_net_ninety_percent_csmarray | boolean | null | number | object | string
line_165_deficit_deductedarray | boolean | null | number | object | string
line_171_capital_for_year_resident_lifearray | boolean | null | number | object | string
line_190_capital_for_year_non_lifePrinted Schedule 38 form-face cell. Null when the branch is inactive or the return was entered in aggregate, which leaves the printed cell blank instead of filing a zero.null | number
line_201_ten_percent_risk_weighted_assetsarray | boolean | null | number | object | string
line_202_capital_adequacy_deductionsarray | boolean | null | number | object | string
line_290_capital_for_year_authorized_foreign_bankarray | boolean | null | number | object | string
line_301_surplus_funds_from_operations_excessarray | boolean | null | number | object | string
line_302_attributed_surplusarray | boolean | null | number | object | string
line_303_other_canada_insurance_surplusesarray | boolean | null | number | object | string
line_304_canada_insurance_long_term_debtarray | boolean | null | number | object | string
line_306_capital_for_year_non_resident_lifearray | boolean | null | number | object | string
line_401_shares_of_related_fisPrinted Schedule 38 form-face cell. Null when the branch is inactive or the return was entered in aggregate, which leaves the printed cell blank instead of filing a zero.null | number
line_404_long_term_debt_of_related_fisPrinted Schedule 38 form-face cell. Null when the branch is inactive or the return was entered in aggregate, which leaves the printed cell blank instead of filing a zero.null | number
line_411_surplus_contributed_to_related_fisPrinted Schedule 38 form-face cell. Null when the branch is inactive or the return was entered in aggregate, which leaves the printed cell blank instead of filing a zero.null | number
line_551_prescribed_clause_b_amountsarray | boolean | null | number | object | string
line_552_canadian_reserve_liabilitiesarray | boolean | null | number | object | string
line_553_total_reserve_liabilitiesarray | boolean | null | number | object | string
line_554_prescribed_clause_e_amountsarray | boolean | null | number | object | string
line_555_prescribed_clause_c_amountsarray | boolean | null | number | object | string
line_591_tcec_resident_lifearray | boolean | null | number | object | string
line_650_canadian_assetsarray | boolean | null | number | object | string
line_655_total_assetsarray | boolean | null | number | object | string
line_691_tcec_non_lifePrinted Schedule 38 form-face cell. Null when the branch is inactive or the return was entered in aggregate, which leaves the printed cell blank instead of filing a zero.null | number
line_791_tcec_non_resident_lifearray | boolean | null | number | object | string
line_883_part_i_credit_applied_current_yearnumber
line_890_net_part_vi_tax_payablenumber
missing_required[]string
part_i_tax_offset_s190_1_3_anumber
part_vi_2_tax_offset_s190_1_3_anumber
provisionalboolean
readyboolean
requested_unused_part_i_credit_claim_s190_1_3_bnumber
short_year_proration_factornumber
subtotal_group_allocation_totalnumber
t2_line_720_feednumber
tax_base_excess_taxable_capital_over_cdnumber
taxable_capital_s190_12number
tcec_s190_11number
total_offsetsnumber
unused_part_i_credit_claimed_s190_1_3_bnumber
unused_part_i_credit_generated_this_year_s190_1_5number
warnings[].boxThe form box the finding is about, or null when the finding is about the return rather than a printed box.null | string
warnings[].codeStable machine identity of the finding, independent of its prose. Present on a finding a consumer is expected to branch on; absent on a prose-only review finding.string
warnings[].messagestring
warnings[].producers[]string
warnings[].severitystring
warnings[].citation.applies_to_boxes[]string
warnings[].citation.cra_text_verbatimstring
warnings[].citation.form_idstring
warnings[].citation.form_revisionstring
warnings[].citation.gate_idstring
warnings[].citation.rulestring
warnings[].citation.sourcestring
warnings[].citation.source_urlstring
warnings[].citation.verified_atstring
warnings[].gate_idIdentifier of the registered T4012 gate that raised the finding; travels with `citation`.string
warnings[].anchor_fieldstring
requested_unused_surtax_credit_claim_s190_1_3_bnumber
unused_surtax_credit_claimed_s190_1_3_bnumber
amount_7b_printed_offsets_subtotalnumber
Filemark | schedule38 cells