Part 4. Examining Process
Chapter 10. Examination of Returns
Section 16. Examination Operational Automation Database (EOAD)
4.10.16 Examination Operational Automation Database (EOAD)
Manual Transmittal
July 23, 2024
Purpose
(1) This transmits revised IRM 4.10.16, Examination of Returns, Examination Operational Automation Database (EOAD).
Material Changes
(1) Minor editorial changes have been made throughout this IRM. Also, website addresses and IRM references were reviewed and updated as necessary.
(2) Updated exhibits to reflect current codes in effect.
(3) IRM 4.10.16.1 added to conform to the new internal control requirements described in IRM 1.11.2, Internal Controls.
(4) IRM 4.10.16.2 Wage & Investment division renamed to Taxpayer Services.
(5) IRM 4.10.16.2.1 deleted and moved to internal controls.
(6) IRM 4.10.16.2.2.1 (2) added telephone number.
(7) IRM 4.10.16.2.2.2 (1) added Administrative Issues, Statutory Issue, General Income Issue, and Declassified Issue.
(8) IRM 4.10.16.2.2.2 (2) bullet list changed to a table.
(9) IRM 4.10.16.2.2.3 (3) a added note for NRP cases.
(10) IRM 4.10.16.2.2.3 (3) c added Agreed amount.
(11) IRM 4.10.16.2.2.4 (1) added see IRM 4.10.15 for additional information on Form 5344.
(12) IRM 4.10.16.2.3 (1) deleted verbiage related to IMS standup and copying cases to external media.
(13) IRM 4.10.16.2.4 (1) added state for clarity.
Effect on Other Documents
This material supersedes IRM 4.10.16, dated March 23, 2016.
Audience
Employees in the Small Business and Self-Employed (SB/SE), Large Business and International (LB&I), Tax Exempt and Governmental Entities (TE/GE), and Taxpayer Services operating divisions who conduct examinations of income tax returns (Forms 1040, 1120, 1120S, and 1065).
Effective Date
(07-23-2024)
Timothy J. Bilotta
Director, Examination Operations, Performance Planning and Analysis
Small Business/Self-Employed Division
Program Scope and Objectives
(1) Purpose: This IRM section provides guidance on record keeping for examination results and tracks the effectiveness of the examination classification process. Examination Operational Automation Database (EOAD) provides data that tracks examination results by issue. This data is used to enhance the ability to identify specific areas of non-compliance based on examination results and track the effectiveness of the examination classification process. EOAD is used to track examination results for National Research Program (NRP) examinations and analyzed by the Government Accountability Office (GAO) and Treasury Inspector General for Tax Administration (TIGTA) as part of their audits of IRS examination activities. In addition, EOAD data is used to fulfill disclosure of examination results under agreements with state and local taxation agencies.
(2) Audience: These procedures apply to all examinations of Individual (Form 1040), Corporate (Form 1120), S Corporation (Form 1120S), and Partnership (Form 1065) returns.
(3) Policy Owner: The Director, Examination Planning Performance and Analysis – Small Business/Self Employed is responsible for EOAD.
(4) Program Owner: Examination Planning Performance and Analysis – Small Business/Self Employed is the program owner of EOAD.
(5) Primary Stakeholders:
Taxpayer Services
SB/SE
LB&I
TE/GE
Independent Office of Appeals (Appeals)
(6) Program Goals: Identify specific areas of non-compliance based on examination results and track the effectiveness of the examination classification process.
Background
(1) EOAD electronically extracts data from Report Generating Software (RGS), collected by Correspondence Examination Automation Support (CEAS) and the Issue Management System (IMS) at the time cases are closed electronically.
Authority
(1) Authority and purpose is pursuant to IRC 6103(h)(1) which provides for disclosure of returns and return information to officers and employees of the Department of the Treasury (including IRS) whose official duties require access for tax administration.
Responsibilities
(1) Capture of EOAD data is mandatory for all examinations of Individual (Form 1040), Corporate (Form 1120), S Corporation (Form 1120S), and Partnership (Form 1065) returns.
(2) EOAD data must be entered for all examined issues, both adjusted and non-adjusted items, as well as all classified issues including those that are no-changed or subsequently declassified.
Program Management and Review
(1) Program Reports include:
Issue Frequency Report
Issue Report
No-Change Analysis Report
Penalty Amount Report
Tax Credit Amount Report
Taxpayer Report
(2) Program Effectiveness: The data collection process from RGS is tested annually. The closed cases on EOAD are matched against closed cases on the Audit Information Management System (AIMS) monthly to determine the rate of collection of EOAD data. Collection rates below 95% are investigated further to determine if systemic issues are preventing data collection.
Program Controls
(1) EOAD relies on the General Support Systems (GSS) common controls associated with the IRS Enterprise Active Directory domain structure to uniquely identify and verify the identity of each user. Direct access to the server is currently limited to the System Administrators and EOAD programmers.
(2) Dissemination of EOAD data to internal customers is done via a shared drive controlled by Information Technology (IT). Password protected data files for respective business operating divisions are placed in separate folders on the shared drive. Each data file has a unique password. Requests to access the data are submitted via WebAD\Qwert system and are reviewed by the EOAD business contact. Upon approval, the internal customer is approved for access to the drive. Once access is approved, the mapping instructions and password are shared with the customer.
Terms/Acronyms/Definitions
(1) The following table defines terms relevant to this program that are used throughout this IRM section:Terms
Term | Definition |
|---|---|
Audit Information Management System (AIMS) | The Audit Information Management System is a computer system used by Appeals, Examination, and TE/GE to control returns, to input assessment/adjustments into the Master File and to provide management reports. IRM 4.4 covers Examination’s use of AIMS and describes the data elements for AIMS. |
Internal Revenue Code (IRC) | The Internal Revenue Code is prepared and published by the Office of the Law Revision Counsel (“OLRC”) of the U.S. House of Representatives pursuant to 2 U.S.C. 285b. The Code contains the general and permanent laws of the United States, organized into titles based on subject matter. |
Issue Management System (IMS) | The Issue Management System is an electronic case management application for examiners, specialists, managers and others. IMS is a program that uses 2 different interfaces. One is a Web based application that requires no program installation and the other is a client-based application requiring installation by Information Technology. It supports existing and new examination processes. The application provides the Estate and Gift Tax program with case management tools needed to support planning, selection and examination. IMS is an official electronic record-keeping system used to store federal electronic records. |
Report Generating Software (RGS) | RGS is a audit software program that is used by Examination, it supports an electronic case file and is used from pre-audit through case closure. |
Standard Audit Index Number (SAIN) | The SAIN is a numbering system for examination issues. |
Uniform Issue List (UIL) | The Uniform Issue List is a list of codes used to track examination issues for various reports. |
(2) The following table defines acronyms frequently used throughout this IRM section:Acronyms
Acronym | Definition |
|---|---|
AIMS | Audit Information Management System |
BMF | Business Master File |
CCP | Centralized Case Processing |
CEAS | Correspondence Examination Automation Support |
EOAD | Examination Operational Automation Database |
GAO | Government Accountability Office |
GSS | General Support Systems |
IIC | International Individual Compliance |
IMF | Individual Master File |
IMS | Issue Management System |
IT | Information Technology |
LAN | Local Area Network |
LB&I | Large Business & International |
MFT | Master File Tax |
NAICS | North American Industry Classification System |
NRP | National Research Program |
PBA | Primary Business Activity |
POD | Post of Duty |
RGS | Report Generating Software |
SAIN | Standard Audit Index Number(s) |
SB/SE | Small Business/Self-Employed |
SSSN | Secondary Social Security Number |
TE/GE | Tax-Exempt and Government Entities |
TIGTA | Treasury Inspector General for Tax Administration |
TIN | Taxpayer Identification Number |
UIL | Uniform Issue List |
Related Resources
(1) The following IRMs are related to workpapers and reports:
IRM 4.10.9, Workpaper System and Case file Assembly
IRM 4.10.15, Examination of Returns, Report Generation Software (RGS)
IRM 4.46.6, LB&I Examination Process, Workpapers and Reports Resources
IRM 1.1.16.6.1.6, Examination System and Projects
IRM 1.1.16.5.4.3, Examination Data Management (EDM)
Examination Operational Automation Database (EOAD)
(1) EOAD provides data that tracks examination results by issue. This data is used to enhance the ability to identify specific areas of non-compliance based on examination results and track the effectiveness of the examination classification process. EOAD is used to track examination results for NRP examinations and analyzed by GAO and TIGTA as part of their audits of IRS examination activities. In addition, EOAD data is used to fulfill disclosure of examination results under agreements with state and local taxation agencies. Therefore, it is important that data inputs are accurate.
(2) Data is captured by Small Business/Self-Employed (SB/SE), Large Business & International (LB&I), and Taxpayer Services examiners for examinations of all Forms 1040, 1120, 1120S, and 1065 using Report Generation Software (RGS) and Issue Management System (IMS) software.
(3) The focus of this IRM is on data entries in RGS and IMS that are captured by EOAD but generally do not affect tax computations. It is very important that examiners take great care in properly entering EOAD data since there is no subsequent review process to correct EOAD errors.
Capture of EOAD Data Using RGS
(1) EOAD data is captured by RGS from examiners' inputs on the following screens in RGS:
Create Case screen
Case Information screen
Contacts screen
Issue screen
Tax Computation (IMF) and Create Report (BMF) screens
Form 5344
Compliance Evaluation screen
Create Case, Case Information, and Contacts Screens
(1) Create Case screen - the following data is captured:
Taxpayer identification number (TIN)
Secondary social security number (SSSN)
Form type
Master file tax (MFT) code
Tax period
Source code
Activity code
Project code
Tracking code
Post of duty (POD) code
Audit Information Management System (AIMS) assignee codes
(2) Case Information screen - the following data is captured:
Name
Telephone number
Address
Filing state code
Filing zip code
Return due date
Extended due date
Received date
Substitute for return checkbox
The return was filed timely
A valid extension was filed
The return was delinquent (filed late)
A return was not filed (i.e. substitute for return cases)
(3) Contacts screen - captures identification and contact information for the return preparer and representative(s). The proper completion of this information allows the ability to identify and address egregious return preparers.
Issue Selection Screen
(1) The examiner creates issues in RGS using the drop down "Actions" menu to select the option that best describes the issue. The menu options are:
Administrative Issues - Are automatically created by RGS (can also be added manually if necessary). Administrative lead sheets automatically insert into administrative issues.
New Issue – This is an issue that has been identified by the examiner who has determined that it warrants additional inspection. New Issues are not Classified Issues nor are they directly related to a Classified Issue.
Classified Issue – This is an issue that has been identified through the issue classification process and appears on a Classification Check Sheet. All Classified Issues must be added and commented upon even if they are subsequently declassified. If a Classified Issue is declassified, check the declassified box on the issue adjustment screen. Add an adjustment record with the issue categorized as though it was examined. Enter the issue amount from the return in both the Per Return and Per Exam fields and select a Declassified Issue Reason Code.
New Issue Resulting From Classified Issue – This is an issue that can be directly traced back to a classified issue. For example, a classified balance sheet item could lead to one or more profit and loss items. These subsequent Profit and Loss issues would be identified as New Issue Resulting From Classified Issue.
Statutory Issue – This issue is created by RGS when a tax computation is run. These issues cannot be deleted and are assigned a "Reference" code of 599.
General Income Issue -This issue is created by RGS from examiner entries in "General Income" on the 1040 workcenter. These issues are assigned a "Reference" code in the 5xx series.
Declassified Issue - This issue is created by the examiner declassifying a classified issue.
Note: Issues from different lines on a tax return must be created separately using the appropriate issue code and should not be combined.
(2) Once an issue is added, the examiner uses a pull-down menu in the IMF Code field to identify the issue. See Exhibit 4.10.16-1 for a complete list of IMF Issue Codes. The initial drop down menu selections are:
Menu Selection | Definition |
|---|---|
Form 1040 Exemptions and Income | Self-explanatory |
Form 1040 Taxes and Credits | Self-explanatory |
Premium Tax Credit and Health Care | Self-explanatory |
Schedule A | Self-explanatory |
Schedule C | Self-explanatory |
Schedule D | Self-explanatory |
Schedule E | Self-explanatory |
Schedule F | Self-explanatory |
Form 2106 | Self-explanatory |
Generic Income, Expense and Tax Credits | Self-explanatory |
999999 - Statutory Adjustment | Self-explanatory |
699999 - Impact of DeMinimus Issues | Self-explanatory |
Campus/Service Center | Self-explanatory |
4NRP - Q Table | Self-explanatory |
99999 - Change/No Change | Self-explanatory |
Miscellaneous Issues | Self-explanatory |
(3) BMF issues are identified using the drop down menus in the SAIN, Standard Audit Index Number, field. See Exhibit 4.10.16-2, and Exhibit 4.10.16-3, respectively, for complete lists of sub-chapter S and partnership SAIN Codes. See IRM 4.46.6, LB&I Examination Process, Workpapers and Reports Resources, for a complete list of Corporate SAIN codes.
Issue Adjustment Screen
(1) Once issues are identified, the Issue Adjustment screen is accessed using the "Add" function box.
(2) To promote accuracy and reduce time spent, EOAD fields should be completed concurrently with the examination of issues to the greatest extent possible.
(3) The following fields are captured by EOAD on the Issue Adjustment screen:
Categorization - this selection determines how RGS will calculate the tax resulting from the adjustment. "The RGS Issue Reference Guide" is available for download at the Exam System Knowledge Base. This guide provides detailed instructions to examiners on how to properly categorize an adjustment based upon the IMF Issue Code selection to ensure RGS performs a proper tax calculation and that accurate EOAD data is captured.
Per return, Per exam amounts.
Agreed amount - is the amount of the adjustment the taxpayer agrees with. If the taxpayer does not agree to all or part of the adjustment, modify or remove the agreed amount.
Reason Code – a two-digit code that identifies the reason for the adjustment, why the issue was no changed, or declassified. The examiner should follow the drop down menus in RGS to select the code that best describes the reason the issue was or was not adjusted. See Exhibit 4.10.16-4.
Note: Adjustments to Earned Income Credit issues or originating from Flow Through Entities require the selection of specific Reason Codes. Reason Codes for adjustments from Flow Through Entities are further divided to identify the Flow Through case as either NRP or Non NRP. For all other issues, select the code that best fits the reason the issue was or was not adjusted.
Uniform Issue List (UIL) Code - SB/SE examiners are not required to complete this field.
Rental Type Code – This field is completed for Form 1040 - Schedule E Rental Issues only in RGS. The drop down menu for this field is only activated on issues with Schedule E Rental IMF Issue Codes. Select the code that best describes the rental from the categories Residential, Vacation, or Commercial Rental. See Exhibit 4.10.16-5 for a complete list of Rental Type Codes.
PBA/NAICS Code Per Return (Issue) – For all Form 1040 Schedule C or F and all Forms 1065, 1120, and 1120S issues, this field should be completed to reflect the code as reported by the taxpayer. The North American Industry Classification System (NAICS) will be used for returns for tax periods after 199811. The Primary Business Activity (PBA) Codes will be used for tax periods prior to 199812. The four-digit PBA Code should be expanded to six digits by placing two zeroes (00) before the code.
PBA/NAICS Code Per Exam (Issue) – For all Form 1040 Schedule C or F and all Forms 1065, 1120, and 1120S issues, enter the NAICS code from the series of pull-down menus that best identifies the type of business for the issue being examined. NAICS codes will be used for returns for tax periods after 199811. PBA codes will be used for tax periods prior to 199812. The four-digit PBA code should be expanded to six digits by placing two zeroes (00) before the code. Code "000000" should be selected for issues involving Form 1040 Schedule E income subject to self-employment tax.
Note: If the examiner is fully disallowing the schedule or return, such as in an IRC 183 adjustment, they should choose "D" to remove the NAICS code.
Note: For NRP Cases follow the NRP Issue Reference Guide located on the NRP Website - https://nrp.web.irs.gov/training.html#tab=tab1.
Completion of RGS Tax Computation and Form 5344
(1) Before the Compliance Evaluation Screen can be completed certain RGS actions must be taken. The tax computation must be completed using RGS and all required fields in the RGS Form 5344 must be completed. Then the Form 5344 must be validated. See IRM 4.10.15, Examination of Returns, Report Generation Software (RGS) for additional information on Form 5344.
Completion of the Compliance Evaluation Screen
(1) PBA/NAICS Code Per Return – This code reflects the principal business of the taxpayer and can be found on the return. In the case of Forms 1040 with multiple Schedules C or F, it is the code for the schedule with largest gross receipts per the return. North American Industry Classification System (NAICS) codes will be used for returns for tax periods after 199811. Primary Business Activity (PBA) codes will be used for tax periods prior to 199812. The four-digit PBA code should be expanded to six digits by placing two zeroes (00) before the code.
(2) PBA/NAICS Code Per Exam – This is the corrected code, based on the examiner’s determination for the principal business of the taxpayer. In the case of Forms 1040 with multiple Schedules C or F, it is the code for the schedule with largest gross receipts after completion of the examination. RGS provides a series of pull-down menus to assist the examiner in selecting the correct code. NAICS codes will be used for returns for tax periods after 199811. PBA codes will be used for tax periods prior to 199812. The four-digit PBA code should be expanded to six digits by placing two zeroes (00) before the code.
(3) Primary Occupation Code (Form 1040 only) – This is a three-digit code that identifies the occupation of the taxpayer with the largest source of wage income for the year being examined. This code should be selected based on the taxpayer’s largest source of wage income per exam regardless of whether the largest source is from the primary or secondary taxpayer. This field will be completed where the taxpayer is both a wage earner and self-employed. If no wages are earned, no code is entered. RGS provides a series of pull-down menus to assist the examiner in selecting the correct code.
(4) Amount Paid at Closing – This is the total amount paid for the applicable tax period at the time the examination was concluded or before the examination case is closed from the group.
(5) Study Type – This field will be left blank currently. It is a three-digit field that will be used to track cases for special surveys or research studies (not the same as current project codes).
(6) Upon completion of all fields, the Compliance Evaluation screen must be validated, saved, and printed. The printed copy must be placed in the case folder on top of the case file.
Forwarding EOAD Data using RGS
(1) SB/SE and LB&I, International Individual Compliance (IIC) examiners will forward all closed cases by Local Area Network - Report Generating Software (LAN-RGS) unless that functionality is unavailable. The EOAD data is included in the electronic case file by the forwarding process.
(2) Forms 1040, 1120, 1120S, and 1065 examinations which could not be completed using LAN-RGS must be notated as such on the Form 3198, Special Handling Notice for Examination Case Processing. Any cases not fulfilling the requirements of IRM 4.4.12.11, EOAD Data Capture Procedures, will be returned to the originating examination group.
Capture of EOAD Data Using IMS
(1) The IMS system captures the EOAD data in a format that can be shared with state and local taxation agencies.
(2) EOAD data is automatically extracted by IMS at case closure based upon examiners' inputs on various IMS screens. Instructions detailing the proper input of data in IMS can be found in the IMS Client program.
(3) For cases completed using IMS, EOAD data is included in the electronic case file by the forwarding process.
Forwarding EOAD Manually - Centralized Case Processing (CCP) Responsibility
(1) If a disclosure is made to a state agency whose code is manual or not compatible with AIMS, or if the disclosure is of Non-Master File (NMF) information, the reporting will be done manually by preparing Form 5466-B, Multiple Record of Disclosure. Additional information regarding disclosure reporting requirements can be found at IRM 11.3.37, Record keeping and Accounting for Disclosures.
(2) State agency codes can be found in IRM Exhibit 11.3.37-4, State Agency Codes.
(3) Instructions for Form 5466-B, preparation can be found at IRM Exhibit 11.3.37-6, Multiple Record of Disclosure.
IMF Issue Codes
Code | Issue |
|---|---|
41007 | Wages, Salaries and Tips, etc. |
41008 | Taxable Interest |
41009a | Ordinary Dividends |
41009b | Qualified Dividends |
41010 | State Refunds, Credits, or Offsets |
41011 | Alimony Income |
41014 | Other Gains or Losses From Form 4797 |
41015 | IRA Distributions |
41016 | Pensions and Annuities |
41019 | Unemployment Compensation |
41019a | Unemployment Compensation Exclusion |
41020 | Social Security Benefits |
41021 | Other Income |
41021a | Form 2555 Foreign Income |
41021b | NOL Carryback |
41021c | NOL Carryforward |
41021d | MSA Taxable Payments |
41021e | MED+MSA Taxable Payments |
41021f | LTC Taxable Payments |
41021g | Form 4563 Income |
41021h | Income Excluded from Puerto Rico |
41021i | HSA Taxable Distributions |
41021j | HSA Qualified Distributions |
41021k | Gambling Winnings |
41021I | Section 461(I) Excess loss |
41021m | Net Section 965 Inclusion |
41021n | GILTI (Global Intangible Low-Taxed Income) |
41021o | Section 962 Election |
4CX01 | Sch C - Gross Receipts or Sales |
4CX01a | Sch C - Gross Receipts/Sales Merch/3rd Party |
4CX01b | Sch C - Other Gross Receipts or Sales |
4CX01c | Sch C - Income Reported on Form W-2 |
4C101z | Sch C-EZ - Gross Receipts |
4CX02 | Sch C - Returns and Allowances and Oth. Adj. |
4CX06 | Sch C - Other Income |
4CGL | Schedule C Net Gain/Loss |
4D001 | Sch D - Short-Term Gain/Loss |
4D004 | Sch D - ST Gain/Loss - Forms 6252/4684/6781/8824 |
4D005 | ST Gain/Loss-Prtnrship/S-Corp/Estate/Trust - Sch K1 |
4D006 | Sch D - Short-Term Capital Loss Carryover |
4D008 | Sch D - Long-Term Gain/Loss |
4D011 | Sch D - LT Gain/Loss-4797/2439/6252/4684/6781/8824 |
4D012 | LT Gain/Loss-Prtnrship/S-Corp/Estate/Trust - Sch K1 |
4D013 | Capital Gain or Loss Where Sch D Not Required |
4D013d | Capital Gain Distribution |
4D014 | Sch D - Long-Term Capital Loss Carryover |
4EX03 | Sch E - Rents Received |
4EX03a | Sch E - Merchant Card/3rd Party Payments Received |
4EX03b | Sch E - Other Payments Received |
4EX04 | Sch E - Royalties Received |
4EX23 | Sch E - Real Estate Loss After Passive Limitation |
4E131 | Sch E - Inc/Loss-Prtnrship/S Corps-Passive/Non-Passive |
4E136 | Sch E - Inc/Loss-Estates/Trusts-Passive/Non-Passive |
4E138 | Sch E - REMIC Income or Loss |
4E139 | Sch E - Net Farm Rental Income or Loss |
4FX01 | Sch F - Sales-Livestock/Oth. Items Purch for Resale |
4FX01a | Sch F - Specified Sales-Livestock/Other Resale |
4FX01b | Sch F - Other Sales-Livestock/Other Resale |
4FX02a | Sch F - Specified Sales of Raised Products |
4FX02b | Sch F - Other Sales of Raised Products |
4FX04 | Sch F - Sales-Raised Livestock/Produce/Grains/etc. |
4FX05 | Sch F - Cooperative Distributions |
4FX06 | Sch F - Agricultural Program Payments |
4FX07a | Sch F-Commodity Credit Corporation Loans Reported |
4FX07b | Sch F-Commodity Credit Corporation Loans Forfeited |
4FX08 | Sch F - Crop Insurance and Disaster Payments |
4FX08a | Sch F - Spec. Custom Hire (Machine Work) Income |
4FX08b | Sch F - Other Custom Hire Income |
4FX09 | Sch F - Custom Hire (Machine Work) Income |
4FX09a | Sch F - Other Specified Income |
4FX10 | Sch F - Other Income |
4FGL | Schedule F Net Gain/Loss |
4NRP | Q Table |
4TH01 | Other Write in Income |
4Z101a | Sch C-EZ-Gross Receipts/Sales Merch/3rd Party |
4Z101b | Sch C-EZ-Other Gross Receipts or Sales |
4Z101c | Sch C-EZ-Income Reported on Form W-2 |
51006a | Exemptions-Self/Spouse |
51006c | Dependent Children-Live with Taxpayer |
51006d | Dependent Children-Do Not Live with Taxpayer |
51006e | Dependent-Parents |
51006f | Dependent-Other |
51006g | Dependent-Other Displaced Individual |
51023 | IRA Deduction |
51024 | Student Loan Interest Deduction |
51025 | Archer MSA Deduction |
51026 | Moving Expenses |
51027 | Deductible Part of SE Tax |
51028 | Self-Employed Health Insurance |
51029 | Self-Employed SEP, Simple, and Qualified Plans |
51030 | Penalty on Early Withdrawal of Savings |
51031 | Alimony Paid |
51032 | Educator Expenses |
51033 | Tuition and Fees Deduction |
51035 | Domestic Production Activities Deduction (F8903) |
51036 | Standard Deduction |
51036a | Charitable Contributions for Standard Deduction |
51037 | Other Adjustments Affecting AGI |
51037a | "WBF" for the Deduction for Whistleblower Fees |
51037b | Jury Duty Fees |
51037c | Foreign Income Housing Deduction |
51037d | Personal Property Rental Expenses |
51037e | Reforestation Amortization |
51037f | Repayment of Supplement Unemployment Benefits |
51037g | Contributions to Section 501(c) Plans |
51037h | Contributions to Section 403(b) Plans |
51037i | Deduction for Clean-fuel Vehicles |
51037j | Unlawful Discrimination Claim Fees |
51038 | Certain Business Expenses from F2106(EZ ) |
51039 | Health Saving Account Deduction (F8889) |
51040 | Qualified Business Income Deduction (QBID) |
52101 | Vehicle Expense |
52102 | Parking/Tolls/Transportation - Not Away From Home |
52103 | Travel Expense - Away From Home Overnight |
52104 | Other Business Expenses |
52105 | Meals and Entertainment |
52107 | Expense Reimbursement – Not Reported |
5A001 | Medical and Dental |
5A003 | Medical and Dental AGI Percentage |
5A005a | State and Local Income Taxes |
5A005b | State and Local General Sales Taxes |
5A006 | Real Estate Taxes |
5A007 | Personal Property Taxes |
5A008 | Other Taxes |
5A009 | Qualified Motor Vehicle Taxes |
5A010 | Home Mortgage Interest and points From Form 1098 |
5A011 | Home Mortgage Interest Not From Form 1098 |
5A012 | Points Not From Form 1098 |
5A013 | Investment Interest |
5A014 | Qualified Mortgage Insurance Premiums |
5A015 | Cash Contributions |
5A016 | Non-Cash Contributions |
5A017 | Contributions Carryover |
5A019 | Casualty and Theft Loss |
5A020 | Other Unreimbursed Employee Expenses |
5A021 | Tax Preparation Fees |
5A022 | Other Expenses Subject to 2% AGI Limitation |
5A027 | Other Miscellaneous Deductions |
5A028 | Gambling Losses |
5CX04 | Sch C - Cost of Goods Sold |
5CX08 | Sch C - Advertising |
5CX09 | Sch C - Bad Debts From Sales or Services |
5CX10 | Sch C - Car and Truck Expenses |
5CX11 | Sch C - Commissions and Fees |
5CX12 | Sch C - Depletion |
5CX13 | Sch C - Depreciation and Sec. 179 Expense |
5CX14 | Sch C - Employee Benefits Programs |
5CX15 | Sch C - Insurance (Other Than Health) |
5CX16a | Sch C - Interest - Mortgage |
5CX16b | Sch C - Interest - Other |
5CX17 | Sch C - Legal and Professional Services |
5CX18 | Sch C - Office Expenses |
5CX19 | Sch C - Pension and Profit-Sharing Plans |
5CX20a | Sch C - Rent/Lease - Vehicles/Machinery/Equip. |
5CX20b | Sch C - Rent/Lease - Other Business Property |
5CX21 | Sch C - Repairs and Maintenance |
5CX22 | Sch C - Supplies |
5CX23 | Sch C - Taxes and Licenses |
5CX24a | Sch C - Travel |
5CX24b | Sch C - Meals and Entertainment |
5C124c | Sch C-EZ-Optnl Non-Deductible Meals/Entertainment |
5C124z | Sch C-EZ-Optional Meals & Entertainment |
5CX25 | Sch C - Utilities |
5CX26 | Sch C - Wages |
5CX27 | Sch C - Other Expenses |
5CX30 | Sch C - Expenses for Business Use of Home |
5CX35 | Sch C - Beginning Inventory |
5CX36 | Sch C - CGS - Purchases |
5CX37 | Sch C - CGS - Cost of Labor |
5CX38 | Sch C - CGS - Materials and Supplies |
5CX39 | Sch C - CGS - Other Costs |
5CX41 | Sch C - Ending Inventory |
5C150 | Sch C-EZ - Total Expenses – Lines 2a/2b not used |
5C150z | Sch C-EZ - Optional Other Expenses |
5CX60 | Sch C - Contract labor |
5EX05 | Sch E - Advertising |
5EX06 | Sch E - Auto and Travel |
5EX07 | Sch E - Cleaning and Maintenance |
5EX08 | Sch E - Commissions |
5EX09 | Sch E - Insurance |
5EX10 | Sch E - Legal and Other Professional Fees |
5EX11 | Sch E - Management Fees |
5EX12 | Sch E - Mortgage Interest |
5EX13 | Sch E - Other Interest |
5EX14 | Sch E - Repairs |
5EX15 | Sch E - Supplies |
5EX16 | Sch E - Taxes |
5EX17 | Sch E - Utilities |
5EX18 | Sch E - Other Expenses |
5EX20 | Sch E - Depreciation Expense or Depletion |
5EX21 | Sch E - Royalty Expenses |
5FX01d | Sch F - Cost/Other Basis of Livestock/Other |
5FX02 | Sch F - Cost/Oth. Basis of Livestock&Oth. Items-Ln1 |
5FX12 | Sch F - Car and Truck Expenses |
5FX13 | Sch F - Chemicals |
5FX14 | Sch F - Conservation Expenses |
5FX15 | Sch F - Custom Hire (Machine Work) |
5FX16 | Sch F - Depreciation and Section 179 Expense |
5FX17 | Sch F - Employee Benefit Programs |
5FX18 | Sch F - Feed Purchases |
5FX19 | Sch F - Fertilizer and Lime |
5FX20 | Sch F - Freight and Trucking |
5FX21 | Sch F - Gasoline, Fuel, and Oil |
5FX22 | Sch F - Insurance (Other Than Health) |
5FX23a | Sch F - Interest - Mortgage |
5FX23b | Sch F - Interest - Other |
5FX24 | Sch F - Labor Hired |
5FX25 | Sch F - Pension and Profit-Sharing Plans |
5FX26a | Sch F - Rent/Lease - Vehicles/Machinery/Equipment |
5FX26b | Sch F - Rent or Lease - Other |
5FX27 | Sch F - Repairs and Maintenance |
5FX28 | Sch F - Seeds and Plants Purchased |
5FX29 | Sch F - Storage and Warehousing |
5FX30 | Sch F - Supplies Purchased |
5FX31 | Sch F - Taxes |
5FX32 | Sch F - Utilities |
5FX33 | Sch F - Veterinary, Breeding and Medicine |
5FX34 | Sch F - Other Expenses |
5FX46 | Sch F - Beginning Inventory |
5FX49 | Sch F - Ending Inventory |
5TH01 | Other Deduction/Expense |
61001 | Filing Status |
61040a | Tax from Form 8814 |
61040b | Tax from Form 4972 |
61040c | Other Write-ins to Tax |
61041 | Alternative Minimum Tax |
61042 | Additional Taxes |
61043 | Foreign Tax Credit |
61044 | Child or Dependent Care Credit |
61045 | Elderly or Disabled Credit |
61046 | Education Credit - Issue Name must be a SSN |
61047 | Rate Reduction Credit |
61048 | Child Tax Credit |
61048a | Credit for Other Dependents |
61049 | Adoption Credit From Form 8839 |
61050 | Other Credits Not From Forms 3800, 8396, 8801, 8859 |
61050a | Other Credits From Form 3800 |
61050b | Other Credits From Form 8801 |
61050c | Other Credits From Form 8396 |
61050d | Other Credits From Form 8859 |
61050e | Section 45R Credit for Health Care |
61050f | Clean Vehicles Credit (Form 8936) |
61050g | Previously Owned Clean Vehicles Credit (Form 8936) |
61051 | Retirement Savings Contribution Credit |
61052 | Residential Energy Credit From Form 5695 |
61052a | Residential Clean Energy Credit (Form 5695) |
61052b | Energy Efficient Home Improvement Credit (Form 5695) |
61053 | Self-Employment Tax |
61054 | SS and Medicare Tax on Tip Income From Form 4137 |
61055 | Tax on Qualified Plans |
61056 | Advance Earned Income Credit payments |
61057 | Household Employment Taxes |
61058 | Uncollected SS & Medicare Tax on Wages (F8919) |
61059 | W-2/1099 Federal Income Tax Withholding |
61060 | Est. Tax Pymts/Pr Yr Overassessment - not posted |
61061 | Earned Income Tax Credit |
61061b | NonTaxable Combat Pay Election |
61062 | Excess Social Security and RRTA Tax Withheld |
61063 | Additional Child Tax Credit |
61063a | Refundable Child Tax Credit |
61064 | Amt Paid w/Extension to File - not posted to TP’s Acct |
61065 | Frozen Refund |
61065a | Form 2439 |
61065b | Form 4136 |
61065c | Form 8885 |
61065d | Form 8801, Refundable Credit |
61065e | Other Write-ins to Refundable Credits |
61065f | Qualified Sick/Family Leave Credits |
61065g | Deferral for Certain Sch H or SE filers |
61065h | Refundable Child or Dependent Care Credit |
61065i | Claim of Right Credit |
61066 | Other Taxes |
61066a | FTHBC Recapture |
61066b | Taxes from Form 8959 |
61066c | Taxes from Form 8960 |
61066d | Section 965 Net Tax Liability from Form 965-A |
61066e | Additional Tax from Schedule 8812 |
61067 | Making Work Pay/Govt Retiree Credit |
61068 | Refundable American Opportunity Credit |
61069 | First-time Homebuyer Credit From Form 5405 |
61070 | Recovery Rebate Credit |
61070a | Recovery Rebate Credit (CARES Act) |
61071 | Federal Telephone Excise Tax Credit |
61072 | Refundable Adoption Credit |
62001 | Health Care - Shared Responsibility Payment |
62002 | Premium Tax Credit (PTC) |
62003 | Excess Advance PTC (APTC) Repayment |
62401 | Accuracy Related Penalty - 6662 |
62402 | Fraud Penalty - 6663 |
62403 | Delinquency Penalty - 6651 |
62404 | Estimated Tax Penalty - 6654 |
62405 | Promoter Penalties |
62406 | Erroneous Claim for Refund or Credit Penalty - 6676 |
62410 | Other Penalties (includes FBAR) |
699999 | Impact of DeMinimus Issues |
6TH01 | Other Tax/Credit |
76150 | User Specified 1 (Issue name and 4318 description required) |
76200 | User Specified 2 (Issue name and 4318 description required) |
76250 | User Specified 3 (Issue name and 4318 description required) |
76300 | User Specified 4 (Issue name and 4318 description required) |
76350 | User Specified 5 (Issue name and 4318 description required) |
76400 | User Specified 6 (Issue name and 4318 description required) |
76450 | User Specified 7 (Issue name and 4318 description required) |
7C10X | Sch C-1 - IRC 183 |
7C1F | Sch C-1- Accounting Method |
7EX0X | Sch E - IRC 183 |
7FX0X | Sch F - IRC 183 |
7FXC | Sch F - Accounting Method |
99999 | Change/No Change |
999999 | Statutory Adjustment |
(1)
Note: For all the Schedule C, Schedule E, and Schedule F issues, the IMF Code displays an X to indicate the number of the schedule being adjusted, for example, 4C101, 4C201 or 4C301.
Sub Chapter S SAIN Codes
Code | Issue |
|---|---|
000 | Issue does not exist |
001 | Precontact Analysis |
002 | Pre - Exam Conference |
003 | Preliminary Examination Time |
004 | Preparing Examination Plan |
005 | Coordination |
006 | Travel Time |
007 | Report Preparation |
008 | Examination Critique |
009 | Meetings |
010 | Review Protest / Prepare Rebuttal |
010-01 | Fast Track |
011 | Penalty Consideration |
012 | Form 5699 (Information Document Request Log) |
013 | Issue Control Sheet - Form 5701 (Notice of Proposed Adjustments) |
014 | Referrals to Specialists |
015 | Financial Interest |
016 | Correspondence |
017 | POA / Form 8821 (Tax Information Authorization) |
018 | Statute of Limitations |
020 | Prior Revenue Agent Report |
021 | Prior Appeals Report |
022 | Joint Committee Reports |
024 | Risk Analysis |
030 | Administrative Lead Sheet |
031 | LB&I Quality Measurement System Check Sheet |
032 | LB&I Joint Audit Planning Process Tool |
033 | Pre-audit Interview History Lead Sheet |
034 | Examiner's RRA 98 Compliance Guide |
035 | Team Manager Check Sheet |
060 | Claims |
061 | Self-Audit Adjustments (Affirmative Adjustments) |
080 | Planning File |
100 | Balance sheet (no balance sheet attached) |
101 | Cash |
102 | Trade notes & accounts receivable |
102-01 | Allowance for Bad Debts |
103 | Inventories |
104 | U.S. government obligations |
105 | Tax-exempt securities |
106 | Other current assets |
107 | Loans to shareholders |
107-01 | Loans to persons related to shareholders |
108 | Mortgage & real estate loans |
109 | Other investments |
110 | Buildings & other depreciable assets |
110-01 | Accumulated depreciation |
111 | Depletable assets |
111-01 | Accumulated depletion |
112 | Land (net of any amortization) |
113 | Intangible assets |
113-01 | Accumulated amortization |
114 | Other assets |
216 | Accounts payable |
217 | Mortgages, notes, bonds payable in less than 1 year |
218 | Other current liabilities |
218-01 | Related Party Accruals |
219 | Loans from shareholders |
219-01 | Loans from persons related to shareholders |
220 | Mortgages, notes, bonds payable in 1 year or more |
221 | Other liabilities |
322 | Capital stock |
323 | Additional paid-in capital |
325 | Retained earnings |
325-01 | Reconciliation of retained earnings |
326 | Cost of treasury stock |
327 | Adjustment to shareholders' equity |
401 | Gross receipts or sales |
401-01 | Sales to related entities |
401-02 | Merchant card and third party payments |
402 | Returns and allowances |
409 | Net gain (loss) from Form 4797, Part II |
410 | Other income (loss) |
410-01 | Partnership income (loss) (Tiered Entity) |
410-02 | Cancellation of Debt Income |
502 | Cost of goods sold (No Sch. A or F1125-A detail) |
502-01 | Inventory (Beginning) |
502-02 | Purchases |
502-03 | Cost of labor |
502-04 | Additional IRC 263A costs |
502-05 | Other costs |
502-10 | Inventory (Ending) |
512 | Compensation of officers |
513 | Salaries & wages |
514 | Repairs & maintenance |
515 | Bad debts |
516 | Rents |
517 | Taxes & licenses |
518 | Interest |
519 | Charitable contributions |
520 | Depreciation |
521 | Depreciation (other than page 1 Form 1120S) |
522 | Depletion |
523 | Advertising |
524 | Pension, profit sharing plans, etc. plans |
525 | Employee benefit programs |
526 | Other deductions (no schedule attached) |
526-01 | Administrative fees |
526-02 | Amortization |
526-03 | Automobile expense |
526-04 | Bonus expense |
526-05 | Consulting fees |
526-06 | Contract labor |
526-07 | Commissions |
526-08 | Computer expense |
526-09 | Dues & subscriptions |
526-10 | Education expenses |
526-11 | Equipment rental |
526-12 | Fringe benefits |
526-13 | Fuel expense |
526-14 | Gifts & awards expenses |
526-15 | Insurance expenses |
526-16 | Janitorial services |
526-17 | Leasing expense |
526-18 | Legal & professional fees |
526-19 | License & permit expenses |
526-20 | Maintenance & cleaning |
526-21 | Management & director fees |
526-22 | Meals & entertainment |
526-23 | Meeting, seminars & conventions |
526-24 | Miscellaneous expenses |
526-25 | Other expenses |
526-26 | Outside services |
526-27 | Postage & courier expense |
526-28 | Proposal or bidding expense |
526-29 | Public relations expense |
526-30 | Publication expense |
526-31 | Recruiting & training |
526-32 | Research & development |
526-33 | Royalty expense |
526-34 | Security expense |
526-35 | Shipping, freight & handling |
526-36 | Supplies - office |
526-37 | Supplies - tools & factory |
526-38 | Telephone expense |
526-39 | Travel expense |
526-40 | Utility expense |
527 | Domestic Production Activities |
528 | Schedule M-1 (Book vs. Tax) |
528-01 | Schedule M-2 (AAA Analysis) |
528-02 | Schedule M-2 (Other Adjustments Account Analysis) |
528-03 | SH Undistributed PTI |
531 | Energy Efficient Commercial Buildings |
604-10 | IRC 45R credit for health care |
610-04 | Lookback Interest |
622-01 | Excess net passive income tax |
622-02 | Tax from Schedule D (Built-In Gains) |
622-03 | Additional taxes - LIFO reserve recapture tax |
622-04 | Qualified opportunity fund - Form 8996 |
623-01 | Payments |
623-02 | Tax deposits |
623-04 | Refundable credit - Form 8827, Line 8c |
623-05 | Other write-ins to refundable credits |
623-06 | Fuel tax credit |
623-07 | Telephone Excise Tax credit |
624-01 | Accuracy Related Penalty - IRC 6662 |
624-02 | Fraud Penalty - IRC 6663 |
624-03 | Delinquency Penalty - IRC 6699 |
624-04 | Estimated Tax Penalty - IRC 6655 |
624-05 | Promoter Penalties |
624-10 | Other penalties (includes FBAR) |
625 | BBA AAR imputed underpayment |
633 | Interest due under the look-back method - completed long term contracts |
634 | Interest due under the look-back method - income forecast method |
701 | Minutes & other records |
703 | Acquisitions, mergers & reorganizations |
703-01 | Schedule M-2 |
706 | IRC 482 potential |
707 | Method of accounting |
708 | Initial return |
709 | Final return |
710 | Related party transactions |
713 | Mandatory compliance checks |
713-01 | Related returns |
713-02 | Prior & subsequent returns |
713-03 | Minimum inventory checks |
713-04 | Minimum income probe |
713-05 | Other filing checks |
723 | Changes in ownership |
724 | TEFRA/BBA/ILSC |
725 | Character of income (separately stated items) |
726 | Potentially abusive schemes |
726-01 | Form 8275 disclosure statement |
726-02 | Form 8886 reportable transaction |
726-03 | Transaction lacks economic substance |
727 | Termination or Invalid S Election |
728 | Reconcile Schedule K-1 to Schedule K |
729 | Losses and deduction claimed in excess of stock and debt basis |
730 | Passive activity losses and material participation |
731 | IRC 465 - at risk limitation |
732 | Corporate level limits |
743 | IRC 183 - hobby loss |
801 | Statistical sampling procedures |
802–01 | Computer audit specialist (CAS) |
802–02 | Employment tax examiner |
802–03 | International examiner |
802-04 | Engineer |
802–05 | Exempt organization examiner |
802–06 | Excise tax examiner |
802-07 | Financial products examiner |
802-08 | Economist |
802–09 | Actuary |
802–10 | Employee Plans |
802-11 | Appraisers |
802–12 | Exam Tech/Audit Aides |
802–13 | Contracting Officer's Technical Representative (COTR) |
802–14 | Tax Computation Specialist |
803–01 | Life insurance examiner |
803–02 | Property & Casualty insurance examiner |
804 | Other Classified Issue 1 |
805 | Other Classified Issue 2 |
806 | Other Classified Issue 3 |
807 | Other Classified Issue 4 |
808 | Other Classified Issue 5 |
809 | Other Classified Issue 6 |
901-01 | Ordinary income (loss) from trade or business |
902 | Net income (loss) from rental real estate |
903 | Other Gross Rental Income |
903-01 | Expenses from other rental activities |
904-01 | Interest income |
904-02 | Dividend income |
904-03 | Qualified dividend income |
904-04 | Royalty income |
904-05 | Net short-term capital gain (loss) |
904-06 | Net STCG / loss (>5-3-03) '03 only |
904-07 | Net long-term capital gain (loss) |
904-08 | Net LTCG / loss (28%) |
904-09 | Net LTCG / loss (5 Year) |
904-10 | Net LTCG / loss (>5-3-03) '03 only |
904-11 | Other portfolio income (loss) |
904-12 | Unrecaptured IRC 1250 gain |
905 | Net IRC 1231 gain (loss) from Form 4797 |
905-01 | Net IRC 1231 gain (loss) (>5-3-03) '03 only |
906 | Other income (loss) |
908 | IRC 179 expense deduction |
909 | Deductions related to portfolio income |
910 | Other deductions |
911 | Interest expense on investment debts |
911-01 | Investment income (portfolio income) |
911-02 | Investment expenses (portfolio income) |
912-01 | Credit for alcohol used as a fuel |
912-02 | Low income housing credit IRC 42(j)(5) |
912-03 | Low income housing credit - other |
912-06 | Qualified rehab expense - rental activity |
912-07 | Credits - rental real estate activities |
912-08 | Credits - other rental activities |
913 | Other credits and credit recapture |
914-01 | AMT - Depreciation adjustment |
914-02 | AMT - Adjusted gain (loss) |
914-03 | AMT - Depletion (other than oil and gas) |
914-05 | AMT - Gross inc. - oil/ gas/ geothermal properties |
914-06 | AMT - Deductions - oil/ gas/ geothermal properties |
914-07 | AMT - Other adjustments / tax preference items |
915 | Name of foreign country or U.S. possession` |
915-01 | Gross income from all sources |
915-02 | Gross income sourced at SH level |
915-03 | Foreign gross income - passive |
915-04 | Foreign gross income - general |
915-05 | Foreign gross income - other |
915-06 | Allocable deductions SH - interest |
915-07 | Allocable deductions SH - other |
915-08 | Allocable deductions corp - passive |
915-09 | Allocable deductions corp - general |
915-10 | Allocable deductions corp - other |
915-11 | Total foreign taxes paid |
915-12 | Reduction in taxes available for credit |
915-13 | Total foreign taxes accrued |
915-14 | Foreign gross income - section 951A category |
915-15 | Foreign gross income - foreign branch category |
915-16 | Allocable deductions corp - section 951A category |
915-17 | Allocable deductions corp-foreign branch category |
916-01 | IRC 59(e)(2) expenditures |
916-02 | Type of expenditures |
917 | Tax-exempt interest income |
918 | Other tax-exempt income |
919 | Non-deductible expenses |
920 | Distributions |
920-01 | Non-cash distributions |
920-02 | Disproportionate distributions |
920-03 | Repayments of Loans from Shareholders |
920-04 | Distributions of Earnings & Profits |
920-05 | Distribution in Excess of Basis |
920-06 | Distribution of Property or Bargain Sale |
921 | Other items & amounts to be reported separately |
922 | Total dividend distributions from E & P |
923 | Investment income |
924 | Investment expenses |
925 | Qualified business income deduction - Section 199A |
76150 | User Specified 1 (Issue name and 4318 description required) |
76200 | User Specified 2 (Issue name and 4318 description required) |
76250 | User Specified 3 (Issue name and 4318 description required) |
76300 | User Specified 4 (Issue name and 4318 description required) |
76350 | User Specified 5 (Issue name and 4318 description required) |
76400 | User Specified 6 (Issue name and 4318 description required) |
76450 | User Specified 7 (Issue name and 4318 description required) |
Partnership SAIN Codes
Code | Issue |
|---|---|
000 | Issue does not exist |
001 | Precontact Analysis |
002 | Pre - Exam Conference |
003 | Preliminary Examination Time |
004 | Preparing Examination Plan |
005 | Coordination |
006 | Travel Time |
007 | Report Preparation |
008 | Examination Critique |
009 | Meetings |
010 | Review Protest / Prepare Rebuttal |
010-01 | Fast Track |
011 | Penalty Consideration |
012 | Form 5699 (Information Document Request Log) |
013 | Issue Control Sheet - Form 5701 (Notice of Proposed Adjustments) |
014 | Referrals to Specialists |
015 | Financial Interest |
016 | Correspondence |
017 | POA / Form 8821(Tax Information Authorization) |
018 | Statute of Limitations |
020 | Prior Revenue Agent Report |
021 | Prior Appeals Report |
022 | Joint Committee Reports |
024 | Risk Analysis |
030 | Administrative Lead Sheet |
031 | LB&I Quality Measurement System Check Sheet |
032 | LB&I Joint Audit Planning Process Tool |
033 | Pre-audit Interview History Lead Sheet |
034 | Examiner's RRA 98 Compliance Guide |
035 | Team Manager Check sheet |
060 | Claims |
061 | Self-Audit Adjustments (Affirmative Adjustments) |
080 | Planning File |
100 | Balance sheet |
101 | Cash |
102 | Trade notes & accounts receivable |
102-01 | Allowance for bad debts |
103 | Inventories |
104 | U.S. government obligations |
105 | Tax-exempt securities |
106 | Other current assets |
107 | Loans to partners |
107-01 | Loans to persons related to partners |
108 | Mortgage & real estate loans |
109 | Other investments |
110 | Buildings & other depreciable assets |
110-01 | Accumulated depreciation |
111 | Depletable assets |
111-01 | Accumulated depletion |
112 | Land (net of any amortization) |
113 | Intangible assets |
113-01 | Accumulated amortization |
114 | Other assets |
216 | Accounts payable |
217 | Mortgages, notes, bonds payable in less than 1 year |
218 | Other current liabilities |
218-01 | Related party accruals |
219-01 | All nonrecourse loans |
220 | Mortgages, notes, bonds payable in 1 year or more |
220-01 | Loans from partners |
220-02 | Loans from persons related to partners |
221 | Other liabilities |
321 | Partners' capital accounts |
321-01 | Final Schedule K-1 with Unresolved Negative Capital Account |
321-02 | Analysis of partner's capital account (Sch M-2) |
400 | Profit & loss statement |
401 | Gross receipts or sales |
401-01 | Sales to related entities |
401-02 | Merchant card and third party payments |
402 | Returns and allowances |
403 | Ordinary income (loss) from partnerships, etc. |
403-01 | Net farm profit (loss) |
409 | Net gain (loss) from Form 4797, Part II |
410 | Other income (loss) |
410-01 | Partnership income (loss) (Tiered entity) |
410-02 | Cancellation of debt income |
502 | Cost of goods sold (No Sch. A or F1125-A Detail) |
502-01 | Inventory (beginning) |
502-02 | Purchases |
502-03 | Cost of labor |
502-04 | Additional IRC 263A costs |
502-05 | Other costs |
502-10 | Inventory (ending) |
510 | Guaranteed payments to partners |
510-01 | Capital versus ordinary expense |
510-02 | Character of payment to retiring partner |
513 | Salaries & wages |
514 | Repairs & maintenance |
515 | Bad debts |
516 | Rent |
517 | Taxes & licenses |
518 | Interest |
519 | Charitable contributions |
520 | Depreciation |
521 | Depreciation (other than page 1 Form 1065) |
522 | Depletion |
523 | Advertising |
524 | Retirement plans, etc. |
525 | Employee benefit programs |
526 | Other deductions (no schedule attached) |
526-01 | Administrative fees |
526-02 | Amortization |
526-03 | Auto & truck expenses |
526-04 | Bonus expense |
526-05 | Consulting fees |
526-06 | Contract labor |
526-07 | Commissions |
526-08 | Computer expense |
526-09 | Dues & subscriptions |
526-10 | Education expenses |
526-11 | Equipment rental |
526-12 | Fringe benefits |
526-13 | Fuel expense |
526-14 | Gifts & awards expenses |
526-15 | Insurance expenses |
526-16 | Janitorial services |
526-17 | Leasing expense |
526-18 | Legal & professional fees |
526-19 | License & permit expenses |
526-20 | Maintenance & cleaning |
526-21 | Management & director fees |
526-22 | Meals & entertainment |
526-23 | Meeting, seminars & conventions |
526-24 | Miscellaneous expenses |
526-25 | Other expenses |
526-26 | Outside services |
526-27 | Postage & courier expense |
526-28 | Proposal or bidding expense |
526-29 | Public relations expense |
526-30 | Publication expense |
526-31 | Recruiting & training |
526-32 | Research & development |
526-33 | Royalty expense |
526-34 | Security expense |
526-35 | Shipping, freight & handling |
526-36 | Supplies - office |
526-37 | Supplies - tools & factory |
526-38 | Telephone expense |
526-39 | Travel expense |
526-40 | Utility expense |
527 | Domestic Production Activities |
528 | Schedule M-1 |
531 | Energy efficient commercial buildings |
604 | Credits |
604-10 | IRC 45R credit for health care |
609-10 | Corporate Alternative Minimum Tax (CAMT) |
610-02 | Other taxes |
610-04 | Lookback Interest |
623-01 | Payments |
623-07 | Telephone Excise Tax credit |
624-01 | Accuracy Related Penalty - IRC 6662 |
624-02 | Fraud Penalty - IRC 6663 |
624-03 | Delinquency Penalty - IRC 6698 |
624-04 | Estimated Tax Penalty |
624-05 | Promoter Penalties |
624-10 | Other Penalties (includes FBAR) |
625 | BBA AAR imputed underpayment |
633 | Interest due under look-back method - completed long term contracts |
634 | Interest due under the look-back method - income forecast method |
700-01 | Administrative |
700-02 | Pre-Audit/Interview/History |
700-03 | Required Filing Checks |
700-05 | Cost of Sales |
700-06 | Penalties |
700-08 | TEFRA Consideration |
701 | Partnership agreement & other records |
703 | Acquisitions, mergers & reorganizations |
703-01 | Schedule M-2 |
706 | IRC 482 potential |
707 | Method of accounting |
708 | Initial return - IRC 195, 246, 1060 |
709 | Final return - distributions |
710 | Related party transactions |
712 | Distributions in excess of basis |
713 | Mandatory compliance checks |
713-01 | Related returns |
713-02 | Prior & subsequent returns |
713-03 | Minimum inventory checks |
713-04 | Minimum income probe |
713-05 | Other filing checks |
720 | Initial return |
721 | Final return |
722 | Related party transactions |
723 | Changes in ownership |
724 | TEFRA/BBA/ILSC |
725 | Character of income (separately stated items) |
726 | Potentially abusive schemes |
726-01 | Form 8275 Disclosure Statement |
726-02 | Form 8886 Reportable Transaction Disclosure Statement |
726-03 | Transaction lacks economic substance |
728 | Reconcile Schedule K-1 to Schedule K |
729 | IRC 704(d) - losses and or deductions claimed in excess of basis |
730 | IRC 469 - passive activity losses and material participation |
731 | IRC 465 - At risk limitation |
735 | IRC 707 - disguised sales |
736 | IRC 704(c) & IRC 737 |
737 | IRC 754 - election |
737-01 | IRC 743(b) - basis adjustment |
737-02 | IRC 734(b) - basis adjustment |
738 | IRC 708 - partnership terminations |
739 | IRC 704(b) - special allocations |
739-01 | Use of tax neutral partners (i.e. tax exempt or foreign) |
740 | Family partnership inconsistent with IRC 704(e) |
741 | IRC 752 - partner's share of liabilities |
741-01 | Nonrecourse |
741-02 | Qualified nonrecourse |
741-03 | Recourse/Other |
742 | IRC 741 - sale of partnership interest / Form 8308 |
742-01 | IRC 751 Ordinary income recapture |
742-02 | IRC 755 - Allocation basis |
743 | IRC 183 - hobby loss |
801 | Statistical sampling procedures |
802 | Other Classified Issue 2 |
802–01 | Computer audit specialist (CAS) |
802-02 | Employment tax examiner |
802–03 | International examiner |
802-04 | Engineer |
802–05 | Exempt organization examiner |
802–06 | Excise tax examiner |
802-07 | Financial products examiner |
802-08 | Economist |
802–09 | Actuary |
802–10 | Employee Plans |
802-11 | Appraisers |
802–12 | Exam Tech/Audit Aides |
802–13 | Contracting Officer's Technical Representative (COTR) |
802–14 | Tax Computation Specialist |
803 | Other Classified Issue 3 |
803–01 | Life insurance examiner |
803–02 | Property & Casualty insurance examiner |
804 | Other Classified Issue 1 |
805 | Other Classified Issue 2 |
806 | Other Classified Issue 3 |
807 | Other Classified Issue 4 |
808 | Other Classified Issue 5 |
809 | Other Classified Issue 6 |
901-01 | Ordinary income (loss) from trade or business |
902 | Net income (loss) from rental real estate |
903 | Other gross rental income |
903-01 | Expenses from other rental activities |
903-02 | Portfolio income (loss) from ordinary dividends |
903-03 | Portfolio income (loss) from royalty income |
903-04 | Net short-term capital gain (loss) |
903-05 | Net long-term capital gain (loss) |
903-06 | Other portfolio income (loss) |
904-01 | Portfolio income (loss) from interest income |
904-02 | Portfolio income (loss) from ordinary dividends |
904-03 | Portfolio income (loss) from qualified dividends |
904-04 | Portfolio income (loss) from royalty income |
904-05 | Net short-term capital gain (loss) |
904-06 | Net STCG / loss (>5-3-03) '03 only |
904-07 | Net long-term capital gain (loss) |
904-08 | Net LTCG / loss (28%) |
904-09 | Net LTCG / loss (5 year) |
904-10 | Net LTCG / loss (>5-3-03) '03 only |
904-11 | Other portfolio income (loss) |
904-12 | Unrecaptured 1250 gain |
904-13 | Dividend equivalents |
905 | Net IRC 1231 gain (loss) from Form 4797 |
905-01 | Net IRC 1231 gain (loss) (>5-3-03) '03 only |
906 | Other income (loss) |
906-01 | Cancellation of indebtedness (COD) - IRC 61(a)(12) |
908 | IRC 179 expense deduction |
908-01 | Section 179 expense deduction |
908-02 | Deductions related to portolio income |
908-03 | Other deductions |
909 | Deductions related to portfolio income |
910 | Other deductions |
911 | Interest expense on investment debts |
911-01 | Investment income included in portfolio income |
911-02 | Investment expense-deductions related to portfolio income |
912-01 | Credit for income tax withheld |
912-02 | Low income housing credit IRC 42(j)(5) |
912-03 | Low income housing credit - other |
912-04 | Credits related to rental real estate activities |
912-05 | Credits related to other rental activities |
912-06 | Qualified Rehabilitation Expenses - rental real estate activities |
912-07 | Credits related to rental real estate activities |
912-08 | Credits related to other rental activities |
913 | Other credits and credit recapture |
914 | Other credits |
914-01 | AMT - Depreciation adjustment |
914-02 | AMT - Adjusted gain (loss) |
914-03 | AMT - Depletion (other than oil and gas) |
914-05 | AMT - gross inc. - oil/gas/geothermal properties |
914-06 | AMT - Deductions - oil/ gas/ geothermal properties |
914-07 | AMT - Other adjustments / tax preference items |
915 | Name or foreign country or U.S. possession |
915-01 | Gross income from all sources |
915-02 | Gross income sourced at partner level |
915-03 | Foreign gross income - passive |
915-04 | Foreign gross income - listed categories |
915-05 | Foreign gross income - general limitation |
915-06 | Allocable deductions partner - interest |
915-07 | Allocable deductions partner - other |
915-08 | Allocable deductions partnership - passive |
915-09 | Allocable deductions partnership - listed |
915-10 | Allocable deductions partnership - general |
915-11 | Total foreign taxes paid |
915-011 | Net earnings (loss) from self-employment |
915-12 | Reduction in taxes available for credit |
915-13 | Total foreign taxes accrued |
915-14 | Foreign gross income - section 951A category |
915-15 | Foreign gross income - foreign branch category |
915-16 | Allocable deductions partnership - section 951A category |
915-17 | Allocable deductions partnership - foreign branch category |
915-18 | Other foreign tax information |
915-021 | Gross farming or fishing income |
915-031 | Gross nonfarm income |
916-01 | IRC 59(e)(2) expenditures |
916-02 | Type of expenditures |
917 | Tax-exempt interest income |
918 | Other tax-exempt income |
919 | Non-deductible expenses |
920 | Distributions |
920-01 | Distributions of property other than money |
920-02 | Distributions in excess of basis |
920-03 | Distributions of money (cash & securities) |
920-04 | Distribution of property or bargain sale |
920-05 | Distribution of cash and securities |
921 | Other items & amounts to be reported separately |
923 | Investment income |
924 | Investment expenses |
925 | Qualified business income deduction - Section 199A |
76150 | User Specified 1 (Issue name and 4318 description required) |
76200 | User Specified 2 (Issue name and 4318 description required) |
76250 | User Specified 3 (Issue name and 4318 description required) |
76300 | User Specified 4 (Issue name and 4318 description required) |
76350 | User Specified 5 (Issue name and 4318 description required) |
76400 | User Specified 6 (Issue name and 4318 description required) |
76450 | User Specified 7 (Issue name and 4318 description required) |
Reason Codes
Categorization | Code | Description | Example/Definition |
|---|---|---|---|
Issue Changed - No Issue Penalty Asserted | 02 | Taxpayer unaware of tax laws or record keeping requirements | Taxpayer may lack formal education or have a language barrier that prevents understanding requirements. |
Issue Changed - No Issue Penalty Asserted | 03 | Disregarded record keeping rules | Taxpayer understood law and requirements but taxpayer's poor record keeping contributed to the errors and inability to substantiate amounts claimed on the return. |
Issue Changed - No Issue Penalty Asserted | 05 | Action or advice of Return Preparer - No Penalty asserted | The error resulted from action or advice of paid preparer. The nature or amount of adjustment was not sufficient to warrant a penalty. |
Issue Changed - No Issue Penalty Asserted | 06 | Inadvertent understatement or overstatement of income or deductions | Taxpayer understood the law but inadvertently misstated items on the return. |
Issue Changed - No Issue Penalty Asserted | 14 | Taxpayer entered item on the wrong form, schedule, or line | Self-explanatory. |
Issue Changed - No Issue Penalty Asserted | 17 | Intentional disregard of tax laws - No penalty asserted | Taxpayer made intentional decision to understate income or overstate deductions, credits, or prepayments. However, the nature or amount of the adjustment was not sufficient to warrant a penalty. |
Issue Changed - No Issue Penalty Asserted | 18 | Relied on advice of IRS Staff or Publications | Taxpayer indicates the error was based upon advice from IRS personnel or information in IRS publications. |
Issue Changed - No Issue Penalty Asserted | 20 | Taxpayer relied on tax preparation software | The error resulted from taxpayer's improper data entry in software program. |
Issue Changed - No Issue Penalty Asserted | 21 | Used 'gray area' in the law or regulations | Taxpayer/return preparer took position on issue on interpretation of law. |
Issue Changed - Issue Penalty Asserted | 07 | Intentional misstatement of income, deductions, credits, or prepayments | Self-explanatory. |
Issue Changed - Issue Penalty Asserted | 10 | Income/expenses entered on wrong form to reduce tax or increase credits | For example, moving deductions from Schedule A to Schedule C to avoid SE tax. |
Issue Changed - Issue Penalty Asserted | 19 | Action or advice of Return Preparer - Penalty asserted | The error resulted from action or advice of paid preparer and was sufficiently blatant to warrant a penalty. |
Issue Changed - Issue Penalty Asserted | 32 | Fraud | The taxpayer omitted income or overstated deductions, credits, or prepayments with the intent to evade taxes. |
Issue Changed - Issue Penalty Asserted | 33 | Abusive Schemes | The taxpayer asserts standard frivolous filer arguments or has used other abusive schemes. |
Issue Changed - Earned Income Credit Issue | 60 | No earned income | Self-explanatory. |
Issue Changed - Earned Income Credit Issue | 61 | Filing status changed to married filing separate status | Self-explanatory. |
Issue Changed - Earned Income Credit Issue | 62 | Requirement for filing Form 2555 met or Form 2555 filed | Self-explanatory. |
Issue Changed - Earned Income Credit Issue | 63 | Non-resident alien | Self-explanatory. |
Issue Changed - Earned Income Credit Issue | 64 | Investment income exceeds maximum | Self-explanatory. |
Issue Changed - Earned Income Credit Issue | 65 | Taxpayer/spouse is qualifying child of another | Self-explanatory. |
Issue Changed - Earned Income Credit Issue | 66 | Primary/secondary does not have a valid SSN for employment | Self-explanatory. |
Issue Changed - Earned Income Credit Issue | 67 | 'Relationship test' for child claimed on Schedule EIC not met | Self-explanatory. |
Issue Changed - Earned Income Credit Issue | 68 | 'Residency test' for child claimed on Schedule EIC not met | Self-explanatory. |
Issue Changed - Earned Income Credit Issue | 69 | 'Age test' for child claimed on Schedule EIC not met | Self-explanatory. |
Issue Changed - Earned Income Credit Issue | 70 | EITC qualifying child does not have a valid SSN for employment | Self-explanatory. |
Issue Changed - Earned Income Credit Issue | 71 | Taxpayer/spouse is eligible to be claimed as dependent by another | Self-explanatory. |
Issue Changed - Earned Income Credit Issue | 72 | Main home outside United States for 6 months or more | Self-explanatory. |
Issue Changed - Earned Income Credit Issue | 73 | Increase to earned income or AGI or modified AGI (beginning Tax Year 2001) | Self-explanatory. |
Issue Changed - Earned Income Credit Issue | 74 | Decrease to earned income or AGI or modified AGI (beginning Tax Year 2001) | Self-explanatory. |
Issue Changed - Earned Income Credit Issue | 75 | Taxpayer denied, tie-breaker rule | Self-explanatory. |
Issue Changed - Earned Income Credit Issue | 76 | Change in qualifying children - Increase | Self-explanatory. |
Issue Changed - Earned Income Credit Issue | 77 | IRS processing error | Self-explanatory. |
Adjustments from Flow Through Entities - NRP | 04 | Adjustment to 1040 due to basis limitation on 1120S - NRP | Adjustment was made to limit the shareholder's loss due to insufficient basis in the NRP S corporation. |
Adjustments from Flow Through Entities - NRP | 08 | Adjustment to 1040 due to at-risk limitation on 1120S - NRP | Adjustment was made to limit the shareholder's loss due to the amount at risk in the NRP S corporation. |
Adjustments from Flow Through Entities - NRP | 09 | Adjustment to 1040 due to passive activity limitation on 1120S - NRP | Adjustment was made to limit the shareholder's loss from the NRP Scorporation due to passive activity rules. |
Adjustments from Flow Through Entities - NRP | 12 | Adjustment to 1040 due to basis limitation on 1065 - NRP | Adjustment was made to limit the partner's loss due to insufficient basis in the NRP partnership. |
Adjustments from Flow Through Entities - NRP | 13 | Adjustment to 1040 due to at-risk limitation on 1065 - NRP | Adjustment was made to limit the partner's loss due to the amount at risk in the NRP partnership. |
Adjustments from Flow Through Entities - NRP | 15 | Adjustment to 1040 due to passive activity limitation on 1065 - NRP | Adjustment was made to limit the partner's loss from the NRP partnershipdue to passive activity rules. |
Adjustments from Flow Through Entities - NRP | 16 | Adjustment to 1040 due to passive activity limitation on trust - NRP | Adjustment was made to limit the owner/beneficiary's loss from the NRP trust due to passive activity rules. |
Adjustments from Flow Through Entities - NRP | 27 | Due to change in S corp income/(loss) item - NRP | Adjustments resulting from the audit of the NRP S corporation that affected the shareholder's share of ordinary income/(loss) and/or separately stated items. |
Adjustments from Flow Through Entities - NRP | 28 | Due to change in trust/estate income/(loss) item - NRP | Adjustments resulting from the audit of the NRP trust/estate that affected the owner/beneficiary's share of ordinary income/(loss) and/or separately stated items. |
Adjustments from Flow Through Entities - NRP | 29 | Due to change in partnership income/(loss) item - NRP | Adjustments resulting from the audit of the NRP partnership that affected the partner's share of ordinary income/(loss) and/or separately stated items. |
Adjustments from Flow Through Entities - NRP | 86 | Investor Level Statute Control (ILSC) - NRP | Investor Level Statute Control (ILSC) issue on an NRP case. |
Adjustments from Flow Through Entities - NRP | 87 | TEFRA - Settlement Agreement - NRP | NRP Case - Partner signed a Form 870-P, PT, L, or LT agreeing to the partnership adjustments binding the partners to their share of the adjustments. |
Adjustments from Flow Through Entities - NRP | 88 | TEFRA - Defaulted FPAA - NRP | NRP Case - Partner neither agrees nor petitions the Court resulting in the flow-through of the partnership adjustments to the partner. |
Adjustments from Flow Through Entities - NRP | 89 | TEFRA - Court Decision - NRP | NRP Case - Court issues a decision relative to the partnership adjustments allowing flow-through of adjustments to the partner. |
Adjustments from Flow Through Entities - NRP | 90 | TEFRA - Bankruptcy - NRP | NRP Case - Partner has petitioned the Bankruptcy Court and partnership items are converted to non-partnership items allowing the immediate flow-through of adjustments to the partner's return. |
Adjustments from Flow Through Entities - NRP | 91 | TEFRA - AAR - NRP | NRP Case - Tax Matters Partner (TMP) or partner has filed an Administrative Adjustment Request (AAR), which is an amended return for TEFRA partnerships. If accepted by the Service, these changes can be made at the request of the TMP or the partner. |
Adjustments from Flow Through Entities - Non NRP | 24 | Due to change in S corp income/(loss) item | Adjustments resulting from the audit of the S corporation that affected the shareholder's share of ordinary income/(loss) and/or separately stated items. |
Adjustments from Flow Through Entities - Non NRP | 25 | Due to change in trust/estate income/(loss) item | Adjustments resulting from the audit of the trust/estate that affected the owner/beneficiary's share of ordinary income/(loss) and/or separately stated items. |
Adjustments from Flow Through Entities - Non NRP | 26 | Due to change in partnership income/(loss) item | Adjustments resulting from the audit of the partnership that affected the partner's share of ordinary income/(loss) and/or separately stated items. |
Adjustments from Flow Through Entities - Non NRP | 34 | Adjustment to 1040 due to basis limitation on 1120S | Adjustment was made to limit the shareholder's loss due to insufficient basis in the S corporation. |
Adjustments from Flow Through Entities - Non NRP | 35 | Adjustment to 1040 due to at-risk limitation on 1120S | Adjustment was made to limit the shareholder's loss due to the amount at risk in the S corporation. |
Adjustments from Flow Through Entities - Non NRP | 36 | Adjustment to 1040 due to passive activity limitation on 1120S | Adjustment was made to limit the shareholder's loss from the S corporation due to passive activity rules. |
Adjustments from Flow Through Entities - Non NRP | 37 | Adjustment to 1040 due to basis limitation on 1065 | Adjustment was made to limit the partner's loss due to insufficient basis in the partnership. |
Adjustments from Flow Through Entities - Non NRP | 38 | Adjustment to 1040 due to at-risk limitation on 1065 | Adjustment was made to limit the partner's loss due to the amount at risk in the partnership. |
Adjustments from Flow Through Entities - Non NRP | 39 | Adjustment to 1040 due to passive activity limitation on 1065 | Adjustment was made to limit the partner's loss from the partnership due to passive activity rules. |
Adjustments from Flow Through Entities - Non NRP | 40 | Adjustment to 1040 due to passive activity limitation on trust | Adjustment was made to limit the owner/beneficiary's loss from the trust due to passive activity rules. |
Adjustments from Flow Through Entities - Non NRP | 92 | Investor Level Statute Control (ILSC) | Investor Level Statute Control (ILSC) issue. |
Adjustments from Flow Through Entities - Non NRP | 93 | TEFRA - Settlement Agreement | Partner signed a Form 870-P, PT, L, or LT agreeing to the partnership adjustments binding the partners to their share of the adjustments. |
Adjustments from Flow Through Entities - Non NRP | 94 | TEFRA - Defaulted Final Partnership Administrative Adjustment (FPAA) | Partner neither agrees nor petitions the Court resulting in the flow-through of the partnership adjustments to the partner. |
Adjustments from Flow Through Entities - Non NRP | 95 | TEFRA - Court Decision | Court issues a decision relative to the partnership adjustments allowing flow-through of adjustments to the partner. |
Adjustments from Flow Through Entities - Non NRP | 96 | TEFRA - Bankruptcy | Partner has petitioned the Bankruptcy Court and partnership items are converted to non-partnership items allowing the immediate flow-through of adjustments to the partner's return. |
Adjustments from Flow Through Entities - Non NRP | 97 | TEFRA - Administrative Adjustment Request (AAR) | Tax Matters Partner (TMP) or partner has filed an Administrative Adjustment Request (AAR), which is an amended return for TEFRA partnerships. If accepted by the Service, these changes can be made at the request of the TMP or the partner. |
Issue No Changed / Declassified | 51 | No Change - Taxpayer Substantiated the Issue | The issue was examined and substantiated. |
Issue No Changed / Declassified | 52 | No Change - De Minimis | The issue was examined and closed for lack of potential, immaterial change, or no-changed due to timing issues. |
Issue No Changed / Declassified | 53 | Issue Accepted as Filed | Examiner - identified issue that does not warrant further examination. Should never be used for NRP examinations. |
Issue No Changed / Declassified | 54 | No Change - 1120S Study | The issue was examined and accepted as filed as part of the 1120S NRP Study. |
Issue No Changed / Declassified | 84 | Declassified - Employee not trained on classified issue | Employee is unable to examine issue due to lack of training or experience. |
Issue No Changed / Declassified | 85 | Declassified - No Audit Potential | Classified issue that was not examined after a determination that it lacked audit potential. |
Other | 11 | No Show / No Response / Undeliverable Mail | Used for adjustments where the taxpayer did not keep any appointments or respond to contact attempts or where mail to the taxpayer was returned undelivered. |
Other | 22 | Statutory Adjustment | Automatic adjustments due to changes to income/other limits. This code is automatically generated by the report writing software. |
Other | 23 | Change due to adjustment in another year, financial and tax accounting differences, or entity types - not intentional | Self-explanatory. Do not use for adjustments resulting from flow-through entities. |
Other | 43 | Audit reconsideration | Adjustment based upon reconsideration of previous examination or IRS action. This includes Substitute For Return (SFR) assessment being corrected based upon the receipt of a filed return from the taxpayer. |
Other | 44 | Computation or 'per return' Service Center error | An adjustment necessary to correct a computational error on the return or incorrect transcription during return processing. |
Rental Type Codes
Category | Code | Description |
|---|---|---|
Residential | 11 | Single family house |
Residential | 12 | Apartment or townhouse |
Residential | 13 | Duplex house |
Residential | 14 | Small apartment building - less than 5 apartments |
Residential | 15 | Medium apartment building - 5 to 9 apartments |
Residential | 16 | Large apartment building - more than 10 apartments |
Vacation | 21 | Single family house |
Vacation | 22 | Apartment or townhouse |
Vacation | 23 | Duplex house |
Vacation | 24 | Small apartment building - less than 5 apartments |
Vacation | 25 | Medium apartment building - 5 to 9 apartments |
Vacation | 26 | Large apartment building - more than 10 apartments |
Commercial | 31 | Single store |
Commercial | 32 | 2 to 4 stores |
Commercial | 33 | More than 4 stores |
Commercial | 34 | Warehouse |
Commercial | 35 | Factory |
Commercial | 36 | Office Space |
Commercial | 37 | Land |
Commercial | 38 | Self-Rental |
Commercial | 40 | Other commercial |
