Nigeria (FCT) Personal Income Tax Return Form A (FCT-IRS)

Fields

• firstName string required

  First Name

  length: 0–100classification: pii
• middleName string optional

  Not required: not every taxpayer has a middle name and the form provides no separate "none" indicator.

  length: 0–100classification: pii
• surname string required

  Surname

  length: 0–100classification: pii
• fctIrsTin string required

  The taxpayer's FCT-IRS Tax Identification Number.

  length: 0–20classification: pii
• emailAddress string required

  e-mail Address

  patternlength: 0–150classification: pii
• contactTelephoneNumbers string required

  One printed blank line; the label's own "No(s)." plural allows more than one number to be entered on it (e.g. comma-separated), not modelled as a repeating group since only one blank is printed.

  length: 0–100classification: pii
• tradeBusinessProfessionVocationIncome number required

  Enter 0 if the taxpayer has no self-employment/trade income for the year; this specimen carries no asterisk or other required-field marking anywhere (confirmed by a full-text scan), so every Part B income-statement line is modelled required with a 0-permitting minimum, on the disclosed judgment that a filer with none of a given income type still enters 0 rather than leaving the line blank — see VERIFICATION.md.

  range: 0–∞classification: financial
• employmentSalary number required

  (ii) Employment: Salary

  range: 0–∞classification: financial
• employmentCommissionsBonuses number required

  (ii) Employment: Commissions, Bonuses etc

  range: 0–∞classification: financial
• employmentAllowances number required

  (ii) Employment: Allowances

  range: 0–∞classification: financial
• pensionFrom number required

  State name and address of the payer (see the pensionAnnuityGratuityPayerDetails document entry).

  range: 0–∞classification: financial
• annuityFrom number required

  (iii) Annuity From

  range: 0–∞classification: financial
• gratuities number required

  (iii) Gratuities

  range: 0–∞classification: financial
• incomeFromOutsideNigeria number required

  (iv) Income received in or brought into Nigeria from all sources outside Nigeria

  range: 0–∞classification: financial
• aggregateEarnedIncome number required

  Sum of items (i)-(iv) above. The source presents this as a literal blank to be filled in (typically computed by the filer), not a pre-printed total.

  range: 0–∞classification: financial
• dividendsFromNigerianCompanies number required

  (v) Dividends from Nigerian Companies

  range: 0–∞classification: financial
• dividendsFromOutsideCountry number required

  Enter the gross amount before tax deduction, per the source's own parenthetical instruction.

  range: 0–∞classification: financial
• interestIncome number required

  (vi) Interest

  range: 0–∞classification: financial
• rentsIncome number required

  (vii) Rents

  range: 0–∞classification: financial
• otherProfitsIncome number required

  (viii) Income in respect of other profits arising from sources not included above

  range: 0–∞classification: financial
• aggregateInvestmentIncome number required

  Sum of items (v)-(viii) above. DISCLOSED DISCREPANCY: the source's own printed label reads "Aggregate Investment Income (iv - vii above) (Y)", but item (iv) is already summed into the preceding "Aggregate Earned Income (i-iv above) (X)" line, so the printed item range cannot be the literal one intended — modelled here as the sum of (v)-(viii), the only numerically consistent reading, with the printed range preserved verbatim in this description rather than silently reworded. See VERIFICATION.md.

  range: 0–∞classification: financial
• totalIncome number required

  aggregateEarnedIncome + aggregateInvestmentIncome.

  range: 0–∞classification: financial
• spouseFullName string optional

  This block is printed under the instruction "If Married, State Spouse's and Children's details"; the specimen has no separate Marital Status tick-box or other boolean field to machine-gate this block against (unlike, e.g., rw/dgie's dedicated tick-box), so — per this registry's ng/cac Section D/D1 precedent of not fabricating a gating field the source does not itself provide — this and the remaining spouse/children fields are modelled plain-optional rather than requiredWhen-gated. See VERIFICATION.md.

  length: 0–150classification: pii
• spouseDateOfBirth date optional

  Spouse's Date of Birth

  classification: sensitive-pii
• spouseEmployerOrBusinessName string optional

  Spouse's Employer's/Business Name

  length: 0–150classification: pii
• spouseOccupation string optional

  Spouse's Occupation

  length: 0–100
• spouseEmployerOrBusinessAddress string optional

  Spouse's Employer's/Business Address

  length: 0–250classification: pii
• child1FullName string optional

  The printed children table has exactly 4 numbered rows (1-4); flattened here to child1..child4, per this registry's bounded-repeating-group convention. Not required: an applicant with no children (or fewer than 4) leaves the remaining rows blank.

  length: 0–150classification: pii
• child1DateOfBirth date optional

  Accompanying child 1: Date of Birth

  classification: sensitive-pii
• child1EducationalInstitutionNameAddress string optional

  Accompanying child 1: Name & Address of Educational Institution

  length: 0–250
• child1IncomeOwnRight number optional

  Accompanying child 1: Child's Income on own right (N)

  range: 0–∞classification: financial
• child1SchoolFees number optional

  Accompanying child 1: School Fees

  range: 0–∞classification: financial
• child2FullName string optional

  Accompanying child 2: Full name

  length: 0–150classification: pii
• child2DateOfBirth date optional

  Accompanying child 2: Date of Birth

  classification: sensitive-pii
• child2EducationalInstitutionNameAddress string optional

  Accompanying child 2: Name & Address of Educational Institution

  length: 0–250
• child2IncomeOwnRight number optional

  Accompanying child 2: Child's Income on own right (N)

  range: 0–∞classification: financial
• child2SchoolFees number optional

  Accompanying child 2: School Fees

  range: 0–∞classification: financial
• child3FullName string optional

  Accompanying child 3: Full name

  length: 0–150classification: pii
• child3DateOfBirth date optional

  Accompanying child 3: Date of Birth

  classification: sensitive-pii
• child3EducationalInstitutionNameAddress string optional

  Accompanying child 3: Name & Address of Educational Institution

  length: 0–250
• child3IncomeOwnRight number optional

  Accompanying child 3: Child's Income on own right (N)

  range: 0–∞classification: financial
• child3SchoolFees number optional

  Accompanying child 3: School Fees

  range: 0–∞classification: financial
• child4FullName string optional

  Accompanying child 4: Full name

  length: 0–150classification: pii
• child4DateOfBirth date optional

  Accompanying child 4: Date of Birth

  classification: sensitive-pii
• child4EducationalInstitutionNameAddress string optional

  Accompanying child 4: Name & Address of Educational Institution

  length: 0–250
• child4IncomeOwnRight number optional

  Accompanying child 4: Child's Income on own right (N)

  range: 0–∞classification: financial
• child4SchoolFees number optional

  Accompanying child 4: School Fees

  range: 0–∞classification: financial
• residentialAddressAsAt1January string required

  Every filer has a residence as at 1 January of the return year, so this is modelled required, unlike the remaining, genuinely conditional Part C/D items.

  length: 0–250classification: pii
• residentialAddressChangesDuringYear string optional

  Not required: only applicable if the filer's residence changed during the year.

  length: 0–250classification: pii
• rentPaid number optional

  The gross amount, per the guide notes ("Rent Paid is the gross amount"). Not required: only applicable to a filer who pays rent.

  range: 0–∞classification: financial
• rentPaidByEmployer number optional

  Rent Paid by the Employer

  range: 0–∞classification: financial
• rentPaidOrReimbursedByApplicant number optional

  Rent Paid or Reimbursed by you

  range: 0–∞classification: financial
• domesticServant1Name string optional

  Item e's printed table ("Name of Domestic Servants (e.g. Maids, Drivers, Gardener, Watchmen, Cooks, Stewards, Cleaners etc)") is bounded to 2 rows, confirmed by rendering the specimen's vector table geometry (the header/body text itself is invisible under a font-rendering defect affecting this specimen's bold typeface — see VERIFICATION.md); flattened to domesticServant1/2, per this registry's bounded-repeating-group convention. Not required: a filer with no domestic servants leaves the table blank. The guide notes instruct asterisking any servant paid for by the employer or a separate entity apart from self, disclosed here rather than modelled as a separate field (no corresponding blank exists for it).

  length: 0–150classification: pii
• domesticServant1ResidentialAddress string optional

  Domestic Servant 1: Residential Address

  length: 0–250classification: pii
• domesticServant1AmountPaid number optional

  Domestic Servant 1: Amount Paid

  range: 0–∞classification: financial
• domesticServant2Name string optional

  Domestic Servant 2: Name

  length: 0–150classification: pii
• domesticServant2ResidentialAddress string optional

  Domestic Servant 2: Residential Address

  length: 0–250classification: pii
• domesticServant2AmountPaid number optional

  Domestic Servant 2: Amount Paid

  range: 0–∞classification: financial
• vehicle1DateOfPurchase date optional

  Item g's printed "Vehicle(s)" section prints exactly 2 "Date of Purchase .../Cost/Brand/Model/Year" rows (confirmed both from getTextContent()'s duplicated row text and the rendered vector table geometry); flattened to vehicle1/2. Not required: a filer with no employer/self-owned vehicle benefit leaves the table blank.

• vehicle1Cost number optional

  Vehicle 1: Cost (N)

  range: 0–∞classification: financial
• vehicle1Brand string optional

  Vehicle 1: Brand

  length: 0–100
• vehicle1Model string optional

  Vehicle 1: Model

  length: 0–100
• vehicle1Year integer optional

  The vehicle's model/manufacture year, distinct from vehicle1DateOfPurchase.

  range: 1900–2100
• vehicle2DateOfPurchase date optional

  Vehicle 2: Date of Purchase

• vehicle2Cost number optional

  Vehicle 2: Cost (N)

  range: 0–∞classification: financial
• vehicle2Brand string optional

  Vehicle 2: Brand

  length: 0–100
• vehicle2Model string optional

  Vehicle 2: Model

  length: 0–100
• vehicle2Year integer optional

  Vehicle 2: Year

  range: 1900–2100
• otherBenefitInKind1Description string optional

  Item h's printed "Other Benefits in Kind" section prints exactly 2 numbered rows (1, 2), each a description blank followed by a "Cost N" blank; flattened to otherBenefitInKind1/2. Not required: a filer with no other benefits in kind leaves the table blank.

  length: 0–200
• otherBenefitInKind1Cost number optional

  Other Benefit in Kind 1: Cost (N)

  range: 0–∞classification: financial
• otherBenefitInKind2Description string optional

  Other Benefit in Kind 2: Description

  length: 0–200
• otherBenefitInKind2Cost number optional

  Other Benefit in Kind 2: Cost (N)

  range: 0–∞classification: financial
• lifeAssurancePolicy1CompanyName string optional

  Part D's printed table is bounded to 2 rows (confirmed via the rendered vector table geometry — see VERIFICATION.md); flattened to lifeAssurancePolicy1/2. Not required: only applicable to a filer with a life-assurance policy, gratuity, NHIS, or pension contribution to declare. A certificate/receipt must be attached as evidence of payment, per the source's own note — see the lifeAssuranceCertificateOrReceipt document entry.

  length: 0–150
• lifeAssurancePolicy1LifeOfSelfOrSpouse enum optional

  Life Assurance Policy 1: Whether on life of Self or Spouse

  enum: self | spouse
• lifeAssurancePolicy1CapitalSumPaidOnDeath number optional

  Life Assurance Policy 1: Capital sum paid on death, excluding any bonus or additional benefit (N)

  range: 0–∞classification: financial
• lifeAssurancePolicy1PremiumsPaid number optional

  Life Assurance Policy 1: Premiums Paid during the year ended 31st December 20__ (to the nearest N)

  range: 0–∞classification: financial
• lifeAssurancePolicy2CompanyName string optional

  Life Assurance Policy 2: Name of Company (Insurance/Employer/HMO/PFA)

  length: 0–150
• lifeAssurancePolicy2LifeOfSelfOrSpouse enum optional

  Life Assurance Policy 2: Whether on life of Self or Spouse

  enum: self | spouse
• lifeAssurancePolicy2CapitalSumPaidOnDeath number optional

  Life Assurance Policy 2: Capital sum paid on death, excluding any bonus or additional benefit (N)

  range: 0–∞classification: financial
• lifeAssurancePolicy2PremiumsPaid number optional

  Life Assurance Policy 2: Premiums Paid during the year ended 31st December 20__ (to the nearest N)

  range: 0–∞classification: financial
• declarantFullName string required

  The blank in the declaration's own opening "I ________ hereby declare that..." — see the declarationStatement document entry for the full attested text.

  length: 0–200classification: pii
• declarationDate date required

  The date the declaration was given, printed as a sentence with day/month/year blanks ("Given under my hand this ___ Day of ___ 20 ___") rather than boxed D/M/Y fields; modelled as a single date field, consistent with this registry's convention for an unambiguous date-of-signing item. The adjoining "(Signature/Thumb print of Returnee)" line is excluded per this registry's signature-capture convention.