Document the amount, year, type, and EIN for each SP direct posting (except those
on a listing submitted by an employer).
See the processes in Special Message (SP MSG 1) Data Line SM 00510.075 and Historical
Address Data (HAD) Data Line SM 00510.094.
Example 1: "SWP of $4,100 input for 1991 bonus, by 458."
In this example, "bonus" is the "type" of SP. Some "types" of SPs require additional
abbreviated words to explain adequately. The following example shows how this information
is annotated in the SM field.
Example 2: "SEI exc-crop sale-wheat" is a typical abbreviation when SEI exclusion applies to
income (less allowable expenses) received after the initial year of entitlement from
the sale of wheat that was grown, harvested, and stored before entitlement began.