This form is for general instructions that apply to all corporation tax forms. The Participation Application from Seller in which Seller seeks approval to participate in the Low Interest Rate Mortgage Program. (b).Receives the consumer's written application (12 CFR 1026.19(a)). The terms and conditions that follow on from this page do form part of your contract. 1 Make your repayments. The corporation may enter decimal points and cents when completing its return. Will assist you in complying with the Home Mortgage Disclosure. If not, we won't be able to record the document. IRS instructions for line 10 of Form 8606 are to round to 3 decimal places. Enter the exclusion. 2.