3.12.8. Information Returns Processing

(1) Filers send paper information returns to the IRS to fulfill the filing requirement and provide their taxpayer identification number (TIN). The IRS converts processable paper returns to electronic data. Data records failing IRPPD validations and business rules in the Information Returns Intake System (IRIS) fall out to the Information Returns Review Portal (IRRP). Error Resolution employees resolve errors allowing the information to post to Master File.

(2) Filers can also create, upload, edit, and view information and downloaded completed copies of Form 1099-series information returns to the IRS using Information Returns Intake System (IRIS) to fulfill the filing requirement. Data records failing IRRPD validations in IRIS during the conversion process fall out to error in IRRP for correction.

(1) Authority for these procedures is found in Title 26 of the United States Code (USC) or more commonly known as the Internal Revenue Code (IRC), IRC 6721. Amendments to the IRC by acts, public laws, Treasury determinations, rules, and regulations such as the following:

• The Housing and Economic Recovery Act of 2008

• American Recovery and Reinvestment Act of 2009

• Tax Increase Prevention Act of 2014

• Trade Preferences Extension Act of 2015

• Surface Transportation and Veterans Health Care Choice Improvement Act of 2015

• Hiring Incentives to Restore Employment (HIRE) Act

• The Protecting Americans from Tax Hikes (PATH) Act

• Emergency Economic Stabilization Act

• Foreign Account Tax Compliance ACT (FATCA)

• Tax Cuts and Jobs Act (TCJA) of 2017

(2) Policy Statements for Submission Processing are found in IRM 1.2.1.4, Policy Statements for Submission Processing Activities.

(1) The Director of Submission Processing approves and authorizes the policy present in this IRM.

(2) The Department manager secures, assigns, and conducts training for the staff who perform the tasks throughout this instruction.

(3) The Planning and Analysis Staff give feedback and support to local management to achieve and effectively monitor schedules.

(4) The Team manager assigns the Error Register to control workflow and resolve error conditions listed in this IRM.

(5) The employee (tax examiner or quality reviewer) follow IRM instruction to correct the paper Error Register and IRRP submissions which will resolve error conditions for proper posting.

(1) Program Reports: Consult IRM 3.12.37, Error Resolution, Individual Master File (IMF) General Instructions, and IRM 3.12.38, Error Resolution, Business Master File (BMF) General Instructions, for control of Error Registers and Service Center ordering of Error Register Display Request Card for paper filing. Below is a list of Error Register reports to complete and use to monitor the error inventory in the Service Center.

• GMF 10-40, Error Display Run Control Report, generates daily as a computer summary of the error processing

• GMF 10-41, IRP Error Register, generates daily errors needing correction by Error Resolution (ERS)

• GMF 10-42, Error Register Summary, produced when the Error Register prints, has the sum totals for each type of error document by parent program number

• GMF 10-43, Daily Error Volume Report, listing of volumes of error records in each program on the error tape (recirculation file)

(2) The Information Returns Review Portal (IRRP) has several features to view and manage electronic filing submissions identified by Information Returns Intake System (IRIS) as having errors.

• A manager can view both assigned and unassigned submissions in IRRP using the dashboard page. Submissions are assigned by the manager to the tax examiner, who completes, corrects, or flags the submissions. Once corrections are complete, a manager may assign complete submissions to quality review, or submit the corrected submission back to IRIS.

(3) Program Effectiveness: Management measures goals using documents per hour reports. Each function must complete the required inventory prior to the program completion date stated in IRM 3.30.123, Work Planning and Control, Processing Timeliness: Cycles, Criteria and Critical Dates.

(4) Annual Review: Review the processes included in this manual annually to ensure accuracy and promote consistent tax administration.

(1) Each workday Generalized Mainline Framework (GMF) runs for paper returns and creates the Error Register based on Form 6826, Error/Reject Display Request Card, requested by the site. See IRM 3.12.38.2.2, Form 6826 - Service Center Replacement System (SCRS) Error/Reject Display Request Card, and IRM 3.12.37.10, Form 6826, Error/Reject Display Request Card, for instruction on preparation of the request.

(2) The Daily Error Volume Report (GMF 10-43) lists the volume of error records in each program by Julian date followed by a summary page reflecting the volume of all records in error.

(3) A manager can control both assigned and unassigned submissions in the Information Returns Review Portal (IRRP) by referring to the "Total Submission Count" and "Total Form Count" that display on each page. These counts will update continuously and can be used to determine inventory management.

(1) Terms or acronyms present in this Internal Revenue Manual (IRM) include:

(1) The following lists additional resources to use in conjunction with the instructions found in this IRM:

• IRM 3.10.8, Campus Mail and Work Control, Information Return Processing

• IRM 3.12.37, Error Resolution, IMF General Instructions

• IRM 3.12.38, Error Resolution, BMF General Instructions

• IRM 3.24.8, Information Returns Processing

• IRM 3.41.269, Information Returns Processing on SCRIPS

• Document 12990, IRS Records Control Schedules

(2) Locate IRMs on Servicewide Electronic Research Program (SERP) at the following site: http://serp.enterprise.irs.gov/homepage.html. Specific instructional links available on the BMF ERS / Rejects Research Portal at http://serp.enterprise.irs.gov/databases/portals/sp/bmf/ers/ers.html and the IMF ERS/Rejects Portal found at http://serp.enterprise.irs.gov/databases/portals/sp/imf/ers-rejects/ers-rejects.html.

(3) The Taxpayer Bill of Rights (TBOR) lists rights that already existed in the tax code, putting them in simple language and grouping them into 10 fundamental rights. Employees are responsible for being familiar with and acting in accord with taxpayer rights. See IRC 7803(a)(3), Execution of Duties in Accord with Taxpayer Rights, and additional information on the Taxpayer Bill of Rights site found at the following location: https://www.irs.gov/taxpayer-bill-of-rights.

(1) See IRM 3.12.37.11.2, Error Register Title Line, to determine corresponding fields on raw or loop paper registers.

(1) The Function Code is a three-digit code used to describe what is being done to the return and by whom. Function Codes are used in combination with Program Codes.

(2) Use Function Code "270" and the applicable Program Code when working paper register. Use Function Code "330" and Program Code 44340 when working errors on the Information Returns Review Portal (IRRP).

(1) Program Codes, as they appear on Error Register, and Return Type Document Codes for each program are listed in the table below. Return Type Document Codes processed exclusively on ISRP show an asterisk.

(1) Error Reason Codes appear in the return header line of the error register. Refer to the instructions below to process paper IRP returns using error register.

(2) Use these codes as a guide to correct the paper error record. Additional errors, if present, are identified by the Error Reason Code.

(3) Error Reason Codes on IRP paper Error Register are shown below:

• 11

• 14

• 15

• 16

• 17

• 18

• 19

• AA

(4) Error Reason Code 11 shows one of the following error conditions:

1. The Zone Improvement Plan (ZIP) Code does not match the state.

2. The ZIP Code present for a document with a period . in the State Code Field is valid only for foreign addresses.

3. The document has a state with a Major City Code. Clear by deleting the state.

(5) Error Reason Code 14 shows one of the following error conditions:

1. The return has an Account Type Code "T" or "J" (foreign information returns) without a Foreign Country Code.

2. The return has an Account Type Code other than "T" or "J" with a Foreign Country Code present.

(6) Error Reason Code 15 shows the Tax Class, Document Code, or File Location Code of the payer Document Locator Number (DLN) does not match the document being processed.

(7) Error Reason Code 16 shows inconsistencies involving money fields due to fraudulent federal income tax withholding or validation errors between money fields present on the return.

• Form 1099-B, Proceeds From Broker and Barter Exchange Transactions

• Form 1099-DIV, Dividends and Distributions

• Form 1099-INT, Interest Income

• Form 1099-K, Payment Card and Third Party Network Transactions

• Form 1099-MISC, Miscellaneous Information

• Form 1099-NEC, Nonemployee Compensation

• Form 1099-OID, Original Issue Discount

• Form 1099-PATR, Taxable Distributions Received From Cooperatives

• Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530)

• Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

• Form W-2G, Certain Gambling Winnings

(8) Error Reason Code 17 shows an error detected by ISRP. When this occurs, an Error Indicator code appears next to one or more of the section numbers. Review the entire document for errors. See IRM 3.12.8.2.6, Error Indicators, for more information.

(9) Error Reason Code 18 shows a possible fraudulent Form 1099-MISC, Miscellaneous Information, or Form 1096, Annual Summary and Transmittal of U.S. Information Returns. Use Action Code (AC) 7 to continue processing, or AC "2" with Service Center Control File (SCCF) adjustment indicator D to remove from processing.

(10) Error Reason Code 19 shows a possible fraudulent Form 1099-MISC, Miscellaneous Information or Form 1099-NEC, Nonemployee Compensation.

1. Use AC 7 to continue processing, after checking transcription for accuracy, or

2. Use AC 2 with SCCF adjustment indicator D to remove from processing.

(11) Error Reason Code AA shows an invalid correction attempt. See IRM 3.12.8.2.6, Error Indicators, for invalid correction attempts.

(1) Enter at least one Action Code (AC) on the paper Error Register to correct an error item.

(2) Valid Action Codes for IRP Error Registers are shown below:

• AC "2"

• AC "6"

• AC "7"

(3) Action Code "2":

1. Enter this code to the left of Section 01 to delete an entire return. See IRM 3.12.8.2.8, Deleting Error Records, for details on deleting returns from the Error Register.

2. Use a SCCF adjustment indicator of D, N, or R after AC "2".

3. Never use any other Action Code with AC "2".

(4) Action Code "6":

1. Enter to the left of the proper section(s) to change data field(s) in a section.

2. Enter at each section with a correction. At least one field within the section shows correction by lining through the incorrect field(s) and entering the correct data above the lined-out field(s).

3. Notate on the register the span of documents needing correction if a consecutive correction for Section 16 applies to multiple documents.

   Caution: Not notating the consecutive changes needed results in improper data entry.

(5) Action Code "7":

1. Enter this code to the left of Section 01 to validate data on the Error Register as correct.

2. Use this code to bypass certain validity and consistency checks.

3. Never use AC "7" with any other Action Code.

4. Never use AC "7" when "%%" appears in the document identification line.

   Caution: If used, all remaining documents in the block continue to loop on the register until corrected individually.

(1) The following Error Indicators represent invalid sections on paper Error Register.

(2) Enter a dummy correction in the section with no error to keep the error from looping.

(3) Enter a hyphen "-" in Section 02, Field A (Payer Account Number for payee) if the field is blank or re-enter the original entry present using an AC "6". This forces a dummy correction to Section 02.

(1) Account Type Code (ATC) appears on the Error Register in the block identification line.

(2) The ATC transcribed appears physically on the Transaction Code Box of Form 1332, Block and Selection Record, (or on Form 3893, Re-Entry Document Control) on documents input through ISRP.

(3) ATCs defined below:

(1) In general, delete a paper return from the error tape for one of the following reasons:

(2) Re-input (with Form 3893, Re-Entry Document Control) using the original DLN, deleted Form 1096, Annual Summary and Transmittal of U.S. Information Returns, Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., and Form W-2G, Certain Gambling Winnings. Use AC "2", Error/Reject Disposition Code "R" to delete an item above and re-input with the same DLN unless originally assigned an incorrect DLN.

(3) In certain cases, deleting returns for re-input creates less work even though they meet the selection criteria and has the correct DLN. To do this, use AC "2", Error/Reject Disposition Code "R". In these cases, re-input the return without renumbering and re-blocking. Prepare Form 3893, Re-Entry Document Control, and attach to the return(s). In addition, place the Account Type Code, Amended Doc Code (F or G), and payer count in "Trans Code" box. For every return attached to Form 3893, Re-Entry Document Control, where the payer data changes, edit the 14-digit payer DLN (except foreign returns), payer name and Taxpayer Identification Number (TIN) (also, Foreign Country Code for foreign returns), according to instructions in IRM 3.12.8.6, Section 16 Error Register. Edit the payer's address according to instructions in IRM 3.12.8.6, Section 16 Error Register. Do not edit a foreign payer's address. Account Type Code "S" appears as "M" on Form 3893, Re-Entry Document Control, for re-input through ISRP.

(4) An Error/Reject Disposition Code is required when a return is deleted. This disposition code automatically adjusts the Service Center Control File (SCCF). Use one of the following codes.

(5) Do not code a new DLN when using Error/Reject Disposition Codes D or R. Enter the Master File Tax Code (MFT Code) and Error/Reject Disposition Code "R" on Form 3893, Re-Entry Document Control, for re-input returns with the same DLN. If the MFT requires changing, renumber the document using Error/Reject Disposition Code N. If the Account Type Code changed use Error/Reject Disposition Code "R".

(6) The Error/Reject Disposition Code must appear immediately to the right of AC "2".

(7) Notate the Error/Reject Disposition Code in the remarks section on Form 4227, Intra-SC Reject or Routing Slip and Form 1332, Block and Selection Record, or Form 3893, Re-Entry Document Control.

(8) Edit the 14-digit payer DLN, payer name, payer address (except for foreign returns), and TIN (also Foreign Country Code for foreign returns) when deleting a return for re-input.

(9) An Error Deletion List (SCR 11-45) generates when corrections run against the error file, to show all documents deleted by using AC "2".

(10) Do not release any deleted document to Receipt and Control for DLN renumbering and re-input until it appears on the Error Deletion List (SCR 11-45).

(11) After verifying a deleted document on the Error Deletion List (SCR 11-45) release the document as follows:

1. For documents deleted with Error/Reject Disposition Code "D", dispose of the documents per Document 12990, IRS Records Control Schedules, unless the documents require re-input.

2. For documents deleted with Error/Reject Disposition Code "R", re-input using Form 3893, Re-Entry Document Control.

(12) Contact the balancing function to resolve discrepancies found on the Error Deletion List (e.g., return renumbered incorrectly, return coded with Error/Reject Disposition Code "D" re-input, etc.).

(13) File the Error Deletion List in the Error Resolution function.

(1) IRP Error Registers display positive (+) and negative (-) field breakers.

(2) Code field breakers in Section 06 if they need changing:

1. Use a comma "," for positive (+).

2. Use a pound sign "#" for negative (-).

(1) Each correction made on the Error Register goes through validity checks. If the correction does not pass these validity checks, Error Reason Code "AA" will display.

(2) Action Codes other than 2, 6, or 7 result in an invalid correction attempt.

(1) Process all Form 1096, Annual Summary and Transmittal of U.S. Information Returns, to the Payer Master File (PMF) regardless of when received. Process late transmittals for the current year processed (YYTY). Delinquent transmittals up to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ from current year processed (e.g., if YYTY equals current year processed ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡). Separate blocks by tax year. The tax year in the block header should match the tax year on the transmittals.

(1) Only Form 1096, Annual Summary and Transmittal of U.S. Information Returns have a validity check on Section 01, Field A. However, if you notice transcription errors, correct the Error Register by lining through the incorrect TIN and entering the correct TIN above it. Payer documents require a TIN.

(2) A return showing a TIN with other than nine numerics is a no-TIN return.

(3) Follow instructions for Section 16, payer TIN for corrections to Form 1096. See IRM 3.12.8.6, Section 16 Error Register for instructions. Correct Section 01, Field A, Form 1096, using the Section 16 rules found in IRM 3.12.8.6.7, Section 16, Field G, Payer TIN.

(1) Only blank allowed.

(1) The Name Control generates from the first four characters in Name Line 1.

1. Alpha or numeric must be in the first position

2. Hyphen "-" and ampersand "&" are only valid in the second, third, or fourth position

3. A single alpha or numeric is valid

4. Blank is valid in the fourth position

5. If the third position is blank, the fourth position requires a blank. If the second position is blank, the third and fourth positions require blanks.

(2) If a Name Control generated improperly, correct Name Line 1 with AC "6". The computer then generates the correct Name Control. Never change Field "C" itself.

(1) An entry is required in Field 01-D, Name-Line 1, payee or payer. Valid characters include alpha, hyphen, blank, numeric and ampersand.

(2) Line through an invalid name and enter the correct name in Field 01-D.

(3) If two or more payee names appear on an information return, enter the names as they appear in Field 01-D. Enter other names found for entry in Field 01-E, Name Line 2.

(4) If Field 01-C, Name Control, is blank, but Field 01-D has an entry, then line through the entry in Field 01-D. Use AC "6" and re-enter the name above Field 01-D. The Name Control regenerates systemically after re-input of the Name Line 1.

(5) If Field 01-D is not present on the document, research using the Taxpayer Identification Number (TIN) in Field 01-A. Enter the result in Field 01-D. If you cannot find a name, then delete the document according to instructions in IRM 3.12.8.2.8, Deleting Error Records. Before deleting, see the Exception below.

(6) Do not enter a caret for any documents.

(7) The entity found in the upper left-hand part of the return belongs to the payer and the lower left-hand part is the payees. Use the table below to help locate the correct entity.

(1) There is no validity check of Field 01-E, Name Line 2, unless it includes a foreign street address.

(2) If transcribed in error, line through the erroneous name in Field 01-E and enter the correct name above it.

(3) Field 01-E begins with a percent sign for an in care of name.

(4) Do not delete Field 01-E for Document Code 69 if present.

(5) Enter the street address (if present) in Field 01-E for foreign payee addresses. Identify foreign addresses by a period "." in the first position of Field 01-H, State.

(1) The system runs validity and consistency checks for Field 01-F, Street Address (Foreign City or Province), on all IRP documents. The valid characters for this field include alpha "A through Z", numeric "0 through 9", hyphen "-" , blank "_", *, and slash "/".

(2) Correct missing or incorrect entries on all documents.

(3) Enter the single character "Z" in Field 01-F as the street address when not present or found on the document.

(4) Use standard abbreviations shown in Exhibit 3.12.8-7, Abbreviations Used in Entity, when correcting Field 01-F. Limit this entry to 35 positions.

(5) If foreign payee address is present, then enter the foreign city or province and the postal code in Field 01-F. Use abbreviations to limit this entry to 25 positions.

(1) Alpha characters are required in Field 01-G, City (Foreign Country). Correct numerics present in Field 01-G to alphas. Use standard abbreviations shown in Exhibit 3.12.8-7, Abbreviations Used in Entity, when correcting Field 01-G. Limit this entry to 22 positions.

(2) Army Post Office (APO), Diplomatic Post Office (DPO) and Fleet Post Office (FPO) is edited to the first three positions of Field 01-G. When present:

1. Remove any additional or other city information from Field 01-G.

2. The state and ZIP Code must match the military state and ZIP Codes shown in Exhibit 3.12.8-8, Military City, State and Zone Improvement Plan (ZIP) Code.

(3) Major City Codes (MCCs) may be present in Field 01-G.

1. If a valid MCC is present, enter the ZIP Code from Exhibit 3.12.8-3, Major City Codes Sorted by Major City, or Exhibit 3.12.8-4, Major Cities Sorted by Major City Code, in Field I, Zone Improvement Plan (ZIP) Code.

2. If an invalid MCC is present, enter the city and state in Field 01-G and 01-H.

(4) If a payee foreign address present:

1. Follow instructions in IRM 3.24.37, General Instructions, for entry of foreign returns.

2. Edit the foreign country in Field 01-G.

   Note: Do not enter a Foreign Country Code.

3. Use abbreviations as necessary to limit the entry in Field 01-G to no more than 15 positions.

(5) Enter three "Z"s (e.g., "ZZZ") when you cannot determine Field 01-G.

(1) A entry present in Field 01-H, State (Foreign Period), requires a valid ZIP Code in Field 01-I. Both fields appear in error if not compatible with each other.

(2) State codes outside the valid range appear in error without a corresponding ZIP Code (unless in an invalid ZIP Code configuration). Always check Field 01-I when correcting Field 01-H. Never assume the ZIP Code found in Field 01-I is correct. Use Exhibit 3.12.8-6, Zone Improvement Plan (ZIP) Code Range Sorted by Code, to determine the correct first three digits.

(3) Blank Field I if unable to determine a correct state. Correct the proper Fields (H, or I).

(4) For foreign addresses (including American Samoa and Panama Canal Zone), edit a period "." in the first position of Field 01-H.

(5) Correct Field 01-H on the Error Register when the state is in error unless another action will resolve the Field H error.

(6) If a valid Major City Code (MCC) is present in Field 01-G and a state code is present in Field 01-H, delete Field 01-H, State.

(7) If Field 01-H equals "AA, AE, or AP," use the military city, state and ZIP Codes shown in Exhibit 3.12.8-8, Military City, State and Zone Improvement Plan (ZIP) Codes, to determine a valid city and ZIP Code. Correct Field 01-I as needed.

(1) Field 01-I, Zone Improvement Plan (ZIP) Code, must:

1. Have five or nine numerics.

2. Match the state present in Field 01-H. The first three digits in Field 01-I must match the state followed by two numerics other than 00. Add "01" to Field 01-I when only three numerics are present.

(2) Determine and enter the correct ZIP Code in Field 01-I. Use Exhibit 3.12.8-6, Zone Improvement Plan (ZIP) Code Range Sorted by Code. Correct Field 01-I by entering the first three-digit ZIP Code shown for the state followed by the numerics "01."

(3) Blank Field I, ZIP Code, and Field H, State, if you cannot determine the ZIP Code.

(4) A Major City Code (MCC) present on payee documents requires the ZIP Code. Enter a three-digit ZIP Code shown for the MCC followed by the numerics "01" in Field 01-I.

(5) Foreign addresses require a blank ZIP Code Field 01-I.

(6) Always verify the ZIP Code for a state, even if Field 01-H is the only error. Use Exhibit 3.12.8-6, Zone Improvement Plan (ZIP) Code Range Sorted by Code.

(7) If the first three digits of the ZIP Code equals 340, 090 through 098 or 962 through 966, use the military city, state and ZIP Codes shown in Exhibit 3.12.8-8, Military City, State and Zone Improvement Plan (ZIP) Codes, to determine a valid city and state. Correct Field 01-G, City, and Field 01-H, State.

(1) Field 02-A, Payer Account Number for Payee, has no validity check for any payee documents.

(2) Correct transcription errors on the Error Register.

(3) Remove any entry made on a payer form Document Code 69 Format Code 007.

(4) Document Code 69 Format Code 007 displays an asterisk "*" if this field has an entry. Blank Field 02-A to correct.

(1) Field 02-B, 2nd TIN not Indicator, is one-position.

(2) Valid characters consist of a "1" or blank. An entry of one "1" is valid on the following Document Codes:

• Document Code 79 - Form 1099-B, Proceeds From Broker and Barter Exchange Transactions

• Document Code 91 - Form 1099-DIV, Dividends and Distributions

• Document Code 86 - Form 1099-G, Certain Government Payments

• Document Code 92 - Form 1099-INT, Interest Income

• Document Code 10 - Form 1099-K, Payment Card and Third Party Network Transactions

• Document Code 71 - Form 1099-NEC, Nonemployee Compensation

• Document Code 95 - Form 1099-MISC, Miscellaneous Information

• Document Code 96 - Form 1099-OID, Original Issue Discount

• Document Code 97 - Form 1099-PATR, Taxable Distributions Received From Cooperatives

(3) This field is coded "1" if the "2nd TIN not" checkbox is checked or 2 if blank.

(1) Field 02-C, Corrected/Amended Indicator for Information Return Processing Documents, is a one-position.

(2) Valid characters are listed below.

1. "F" - original document

2. "G" - "corrected/amended" document

   Exception: Document Code 69 Format Code 007 is always original. Correct an entry of "G" to "F."

(3) If Field 02-C is correctly coded a "G", the document can have no money amounts.

(4) If Field 02-C is correctly coded a "F", the document must have at least one money amount except for the following:

1. Form 1098-T, Tuition Statement, Document Code 83.

2. Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., Document Code 98.

3. Form 1099-MISC, Miscellaneous Information, Document Code 95 with a Direct Sales Indicator of "1."

4. Form 1099-NEC, Nonemployee Compensation, Document Code 71 with a Direct Sales Indicator of "1."

5. Any form type with a Foreign Account Tax Compliance Act (FATCA) filing requirement indicator of "1."

6. Form 1096, Annual Summary and Transmittal of U.S. Information Returns, Document Code 69.

(5) If an accurate indicator "F" is present with zero money amounts, delete the document using AC "2" and Error/Reject Disposition Code "D".

(1) Blank any entry in Field 02-D, Check Digit for Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

(1) Field 02-E, Taxpayer Identification Number (TIN) Type for Payer Master File (PMF), is a one-position field.

(2) This field causes an error condition for SCRIPS processed forms labeled Form 1096, Annual Summary and Transmittal of U.S. Information Returns, Account Type Code "S."

(3) Payee documents and ISRP processed Form 1096 (Account Type Code "B", "C", or "M") require blanks in Field 02-E.

(4) Valid characters include:

1. 1 for BMF.

2. 2 for IMF.

3. 3 for EPMF.

4. 4 for NMF.

(5) Input AC "7" to clear if the TIN Type is correct.

(6) Input AC "6" to correct an error or remove an invalid entry.

(7) An incorrect TIN Type causes error conditions in the TIN Type Field 02-E and Check Digit Field 02-D.

(1) Field A, Money amount 1

1. Money amount found in Box 1, "Total amount required to be paid."

2. Accept only positive (including zero) amounts.

(2) Field B, Money amount 2

1. Money amount found in Box 3, "Restitution/remediation amount."

2. Accept only positive (including zero) amounts.

(3) Field C, Money amount 3

1. Money amount found in Box 4, "Compliance amount."

2. Accept only positive (including zero) amounts.

(4) Field D, Box 5

1. Entry from Box 5, "Date of order/agreement."

2. Valid format equals YYYYMMDD.

3. If the date is not entered in the correct format, enter it in YYYYMMDD format.

4. Enter the day of "01" to the YYYYMM present if a valid MM and YYYY appear with no DD.

5. Blank is valid.

(5) Field E, Box 6

1. Entry from Box 6, "Court or entity."

2. This field has up to 39 alpha and/or numeric characters.

3. For descriptions longer than 39 characters, abbreviate where possible; otherwise, delete the right most characters more than 39.

4. Blank is valid.

(6) Field F, Box 7

1. Entry from Box 7, "Case number."

2. This field has up to 39 alpha and/or numeric characters.

3. For descriptions longer than 39 characters, abbreviate where possible; otherwise, delete the right most characters more than 39.

4. Blank is valid.

(7) Field G, Box 8

1. Entry from Box 8, "Case name or names of parties to suit, order, or agreement."

2. For entries longer than 39 characters, abbreviate where possible; otherwise, delete the right most characters more than 39.

3. Blank is valid.

(8) Field H, Box 9

1. Entry from Box 9, "Code."

2. Allow six or less alpha characters.

3. Delete any characters other than the valid entries A, B, C, D, E.

4. Correct entries to sequential order.

(9) Fields I through U require blanks.

(1) Field A, Checkbox found under the filers data on the upper left.

1. Valid character for "Payment settlement entity (PSE)" box marked is "1."

2. Valid character for "Electronic Payment Facilitator EPF)/Other third party" box marked is "2."

3. Blank is valid if filer intent is not determined.

(2) Field B, Checkbox found under the filers data on the upper left next to Field A.

1. Valid character for "Payment card" box marked is "1."

2. Valid character for "Third party network" box marked is "2."

3. Blank is valid if filer intent is not determined.

(3) Field C, Money amount 1

1. Money amount found in Box 1a, "Gross amount of payment card/third party network transactions."

2. Accept only positive (including zero for corrected documents) amounts.

3. Total money entered in Box 1a should equal the sum of the entries for Box 5a through 5l.

   Note: If Box 1a is the only error do the following:
   check transcription for Box 1a and Boxes 5a through 5l,
   replace negative money amount in 5a through 5l with zero,
   add Box 5a through 5l,
   adjust Box 5a (or the first amount present) to correct tolerance error.

4. Enter the total amount from Box 1a in Box 5a if Box 1a has a positive entry and Box 5a through 5l is zeros or blanks.

5. Enter the total amount from Box 1b in Box 1a if 1b has a positive entry and 1a is blank. See IRM 3.12.8.5.2 (3) c) above for additional instruction.

6. Delete the return using AC "2D" if filer intent is unclear because Box 1a is significantly less than the combined total of Box 5a through Box 5l. See IRM 3.12.8.2.8(10), Deleting Error Records, for this general instruction.

(4) Field D, Money amount 2

1. Money amount found in Box 1b, "Card Not Present transactions."

2. Accept only positive (including zero for corrected documents) amounts.

3. Total money entered in Box 1b is part of the amount in Box 1a.

4. Enter the total amount in Box 1b in Box 5a if Box 1b has a positive entry and Box 1a and 5a through 5l has zeros or blanks.

5. Delete the return using AC "2D" if filer intent is not established because Box 1b is significantly less than the combined total of Boxes 5a through 5l. See IRM 3.12.8.2.8 (1), Deleting Error Records, for this general instruction.

(5) Field E, Box 2

1. Entry from Box 2, "Merchant category code."

2. This field is a four-position numeric field.

3. Blank is valid.

(6) Field F, Box 3

1. Entry from Box 3, "Number of payment transactions."

2. This field is a numeric field.

3. Blank is valid.

(7) Field G, Money amount 3

1. Money amount found in Box 4, "Federal income tax withheld."

2. Delete the data record when the field amount is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of Field C, Error Reason Code 16 is present and Fields C and G show as marked in error. See IRM 3.12.8.2.8, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud, for instruction.

3. Accept only positive (including zero) amounts.

4. This field is less than Field C.

(8) Field H, Money amount 4

1. Money amount found in Box 5a, "January."

2. Accept only positive (including zero) amounts.

(9) Field I, Money amount 5

1. Money amount found in Box 5b, "February."

2. Accept only positive (including zero) amounts.

(10) Field J, Money amount 6

1. Money amount found in Box 5c, "March."

2. Accept only positive (including zero) amounts.

(11) Field K, Money amount 7

1. Money amount found in Box 5d, "April."

2. Accept only positive (including zero) amounts.

(12) Field L, Money amount 8

1. Money amount found in Box 5e, "May."

2. Accept only positive (including zero) amounts.

(13) Field M, Money amount 9

1. Money amount found in Box 5f, "June."

2. Accept only positive (including zero) amounts.

(14) Field N, Money amount 10

1. Money amount found in Box 5g, "July."

2. Accept only positive (including zero) amounts.

(15) Field O, Money amount 11

1. Money amount found in Box 5h, "August."

2. Accept only positive (including zero) amounts.

(16) Field P, Money amount 12

1. Money amount found in Box 5i, "September."

2. Accept only positive (including zero) amounts.

(17) Field Q, Money amount 13

1. Money amount found in Box 5j, "October."

2. Accept only positive (including zero) amounts.

(18) Field R, Money amount 14

1. Money amount found in Box 5k, "November."

2. Accept only positive (including zero) amounts.

(19) Field S, Money amount 15

1. Money amount found in Box 5l, "December."

2. Accept only positive (including zero) amounts.

(20) Fields T and U require blanks.

(1) Field A, Money amount 1

1. Money amount found in Box 1, "Amount paid to payment recipient."

2. Accept only positive (including zero) amounts.

(2) Field B, Box 2

1. Entry from Box 2, "Date of sale."

2. Valid format equals YYYYMMDD.

3. If the date is not entered in the correct format, enter it in YYYYMMDD format.

4. If the date year is entered incorrectly by the filer, change the year to equal current tax year processed (processing year minus one).

5. Enter the day of "01" to the YYYYMM present if a valid MM and YYYY appear with no DD.

6. Blank is valid.

(3) Field C

1. Entry from box, "Issuer’s name."

2. This field has up to 39 alpha or numeric characters.

3. For descriptions longer than 39 characters, abbreviate where possible; otherwise, delete the right most characters more than 39.

4. There is no validity check for this field.

5. Blank is valid.

(4) Fields D through U require blanks.

(1) Field A, Box 1

1. Date present in Box 1, "Date option granted."

2. Valid format equals YYYYMMDD.

3. If the field states "various," has multiple dates, or incomplete dates, then mirror Box 2.

(2) Field B, Box 2

1. Date present in Box 2, "Date option exercised."

2. Valid format equals YYYYMMDD.

(3) Field C, Money amount 1

1. Money amount found in Box 3, "Exercise price per share."

2. Accept only positive (including zero) amounts. See also IRM 3.12.8.5 (8), Section 06 Error Register, if no significant money amounts on the document.

(4) Field D, Money amount 2

1. Money amount found in Box 4, "Fair market value per share on exercise date."

2. Accept only positive (including zero) amounts.

3. Field C or Field D must have a significant amount in at least one of the required money fields if the return is not an amended return. Delete the return if no significant money amount exists on an original return (not amended). Refer to IRM 3.12.8.5 (8), Section 06 Error Register, for instruction.

(5) Field E, Box 5

1. Entry from Box 5, "No. of shares transferred."

2. Accept only positive (including zero) numbers.

(6) Field F, Box 6

1. Description found in Box 6, "If other than Transferor, Name/Address/EIN."

2. This field can have up to 39 alpha and/or numeric characters.

3. For entries longer than 39 characters, abbreviate where possible; otherwise, delete the address but ensure the name and TIN remain intact.

4. No validity check for this field.

5. Blank is valid.

(7) Fields G through U require blanks.

(1) Field A, Box 1

1. Date present in Box 1, "Date option granted."

2. Valid format equals YYYYMMDD.

3. If the field states "various", has multiple dates or incomplete dates, then mirror Box 2.

(2) Field B, Box 2

1. Date present in Box 2, "Date option exercised."

2. Valid format equals YYYYMMDD.

(3) Field C, Money amount 1

1. Money amount found in Box 3, "Fair market value per share on grant date."

2. Accept only positive (including zero) amounts. See also IRM 3.12.8.5 (8), Section 06 Error Register, if no significant money amounts present on the document.

(4) Field D, Money amount 2

1. Money amount found in Box 4, "Fair market value per share on exercise date."

2. Accept only positive (including zero) amounts. See also IRM 3.12.8.5 (8), Section 06 Error Register, if no significant money amounts present on the document.

(5) Field E, Money amount 3

1. Money amount found in Box 5, "Exercise price paid per share."

2. Accept only positive (including zero) amounts.

(6) Field F, Box 6

1. Number found in Box 6, "No. of shares transferred."

2. Field cannot have more than 12 numbers.

3. Blank is valid.

(7) Field G, Box 7

1. Date present in Box 7, "Date legal title transferred."

2. Valid format equals YYYYMMDD.

(8) Field H, Money amount 4

1. Money amount found in Box 8, "Exercise price per share determined as if the option was exercised on the date shown in Box 1."

2. Accept only positive (including zero) amounts.

3. Fields C, D, E, or H must have a significant amount in at least one of the required money fields if the return if not an amended return. Delete the return if no significant money amount exists on an original return (not amended). Refer to IRM 3.12.8.5 (8) (a), Section 06 Error Register, for instruction.

(9) Fields I through U require blanks.

(1) Field A, Money amount 1

1. Money amount found in Box 1, "Employee or self-employed person's Archer MSA contributions made in YYTY and YYTY+1 for YYTY."

2. Accept only positive (including zero) amounts.

(2) Field B, Money amount 2

1. Money amount found in Box 2, "Total contributions made in YYTY."

2. Accept only positive (including zero) amounts.

(3) Field C, Money amount 3

1. Money amount found in Box 3, "Total HSA or Archer MSA contributions made in YYTY+1 for YYTY."

2. Accept only positive (including zero) amounts.

(4) Field D, Money amount 4

1. Money amount found in Box 4, "Rollover contributions not included in Boxes 1, 2, or 3."

2. Accept only positive (including zero) amounts.

(5) Field E, Money amount 5

1. Money amount found in Box 5, "Fair market value of HSA, Archer MSA, or MA MSA."

2. Accept only positive (including zero) amounts.

(6) Field F, Box 6

1. Entry from Box 6, "HSA, Archer MSA, or MA MSA" checkboxes.

2. The valid code 1 "HSA."

3. The valid code 2 "Archer MSA."

4. The valid code 3 "MA MSA."

5. Blank if no box or multiple boxes checked.

(7) Fields G through U require blanks.

(1) Field A, Money amount 1

1. Money amount found in Box 1, "IRA contributions (other than amounts in Boxes 2-4, 8-10, 13a and 14a)."

2. Accept only positive (including zero) amounts.

(2) Field B, Money amount 2

1. Money amount found in Box 2, "Rollover contributions."

2. Accept only positive (including zero) amounts.

(3) Field C, Money amount 3

1. Money amount found in Box 3, "Roth IRA conversion amount."

2. Accept only positive (including zero) amounts.

(4) Field D, Money amount 4

1. Money amount found in Box 4, "Recharacterized contributions."

2. Accept only positive (including zero) amounts.

(5) Field E, Money amount 5

1. Money amount found in Box 5, "Fair market value of account."

2. Accept only positive (including zero) amounts.

(6) Field F, Money amount 6

1. Money amount found in Box 6, "Life insurance cost included in box 1."

2. Accept only positive (including zero) amounts.

(7) Field G, Box 7

1. Entry from checkboxes for IRA/SEP/SIMPLE/ROTH IRA.

2. The valid code 1 "IRA."

3. The valid code 2 "SEP."

4. The valid code 3 "SIMPLE."

5. The valid code 4 "ROTH IRA."

6. Blank if no box or multiple boxes checked.

(8) Field H, Money amount 7

1. Money amount found in Box 8, "SEP contributions."

2. Accept only positive (including zero) amounts.

(9) Field I, Money amount 8

1. Money amount found in Box 9, "SIMPLE contributions."

2. Accept only positive (including zero) amounts.

(10) Field J, Money amount 9

1. Money amount found in Box 10, "Roth IRA contributions."

2. Accept only positive (including zero) amounts.

(11) Field K, Box 11

1. Entry for checkbox 11 "Check if RMD for YYTY."

2. The valid code is "1" when the box is checked.

3. Blank is valid if the box is not checked.

(12) Field L, Box 12a

1. Date present in Box 12a, "RMD date."

2. Valid format equals YYYYMMDD.

3. Blank is valid.

(13) Field M, Money amount 10

1. Money amount found in Box 12b, "RMD amount."

2. Accept only positive (including zero) amounts.

(14) Field N, Money amount 11

1. Money amount found in Box 13a, "Postponed/late contrib."

2. Accept only positive (including zero) amounts.

(15) Field O, Box 13b

1. Entry for year in Box 13b, "Year."

2. YYYY is the required format.

3. Blank is valid.

(16) Field P, Box 13c

1. Code present in Box 13c, "Code."

2. Delete entries not equal to "PL" or "EO" followed by six numerics or "FD" or "SC" without numerics.

3. Blank is valid.

(17) Field Q, Money amount 12

1. Money amount found in Box 14a, "Repayments."

2. Accept only positive (including zero) amounts.

(18) Field R, Box 14b

1. Code present in Box 14b, "Code."

2. Delete entries not equal to "BA, QR, or DD."

3. Blank is valid.

(19) Field S, Money amount 13

1. Money amount found in Box 15a, "FMV of certain specified assets."

2. Accept only positive (including zero) amounts.

(20) Field T, Box 15b

1. Code present in Box 15b, "Code(s)."

2. Allow up to two of the following: "A, B, C, D, E, F, or G." Characters must not repeat in the field.

   Example: "AB, AC, CG, B, BG, F, or G" may remain.

3. Remove one character if two matching characters appear in the field.

   Example: Change an entry of "CC" to "C."

4. Delete entries of more than two valid codes and enter "H" as the entry.

   Example: Remove "ABC or BDE", and replace with an entry of "H."

5. Delete any code present with "H" and leave the "H."

   Example: Replace entries such as "AH, BH, or CH" with "H."

6. Blank is valid.

7. Blank the field when it has only invalid entries.

(21) Field U requires a blank.

(1) Field A, Money amount 1

1. Money amount found in Box 1, "Gross distribution."

2. Accept only positive (including zero) amounts.

3. If this field is the only field in error, and Fields A, B and C entries match the entries on the return, clear the error using AC "7".

(2) Field B, Money amount 2

1. Money amount found in Box 2, "Earnings."

2. Accept only positive (including zero) amounts.

(3) Field C, Money amount 3

1. Money amount found in Box 3, "Basis."

2. Accept only positive (including zero) amounts.

(4) Field D, Box 4

1. Entry for checkbox 4, "Trustee-to-trustee transfer."

2. The valid code is "1" if box is checked.

3. Blank is valid if not checked.

(5) Field E, Box 5

1. Entry from Box 5 checked for "Distribution is from:" as the title.

2. The valid code is 1 if "Private" box is checked.

3. The valid code is 2 if "State" box is checked.

4. The valid code is 3 if "Coverdell ESA" box is checked.

5. Blank is valid if no or multiple boxes are checked.

(6) Field F, Box 6

1. Entry for checkbox 6, "Check if the recipient is not the designated beneficiary."

2. The valid code is "1" if box is checked.

3. Blank is valid if not checked.

(7) Fields G through U require blanks.

(1) Field A, Money amount 1

1. Money amount found in Box 1, "Reportable winnings."

2. Accept only positive (including zero) amounts.

(2) Field B, Box 2

1. Date from Box 2, "Date won."

2. Valid format equals YYYYMMDD.

3. Blank is valid.

4. If the date is entered incorrectly by the filer, and it is clear the intent is for the current year processed then change the year to equal current tax year processed.

(3) Field C, Money amount 2

1. Money amount found in Box 4, "Federal income tax withheld."

2. Accept only positive (including zero) amounts.

3. This field is less than the sum of Fields A and Field D.

4. Delete the data record if the field ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the sum of Fields A and D, Error Reason Code 16 is present and Fields A, C, and D have an asterisk. See IRM 3.12.8.2.8, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud, for instruction.

(4) Field D, Money amount 3

1. Money amount found in Box 7, "Winnings from identical wagers."

2. Accept only positive (including zero) amounts.

(5) Fields E through U require blanks.

(1) Field A, Money amount 1

1. Money amount found in Box 1, "Investment in contract."

2. Accept only positive (including zero) amounts.

(2) Field B, Money amount 2

1. Money amount found in box 2, "Surrender amount."

2. Accept only positive (including zero) amounts.

(3) Field C

1. Entry from box "Issuer’s information contact name."

2. This field can have up to 39 alpha and/or numeric characters.

3. For descriptions longer than 39 characters, abbreviate where possible; otherwise, delete the right most characters more than 39.

4. No validity check for this field.

5. Blank is valid.

(4) Fields D through U require blanks.

(1) Field A, Money amount 1

1. Money amount found in Box 1, "Total."

2. Accept only positive (including zero) amounts.

3. Total money entered in Box 1 should equal the sum of the entries for Boxes 5a through 5l.

   Note: If Box 1 is the only error do the following:
   check transcription for Box 1 and Boxes 5a through 5l,
   replace negative money amount in 5a through 5l with zero,
   add Box 5a through Box 5l,
   adjust Box 5a (or the first amount present) to correct tolerance error.

4. Enter the total amount in Box 1 in Box 5a if Box 1 has a positive entry and Box 5a through Box 5l do not have amounts.

5. Enter the total of Box 5a through Box 5l in Box 1 if Box 1 is blank.

6. Delete the return using AC "2D" if unable to determine filer intent because Box 1 is significantly less than the combined total of Boxes 5a through 5l. See IRM 3.12.8.2.8 (1), Deleting Error Records, for this general instruction.

(2) Field B, Box 2a

1. Entry from Box 2a, "Code."

2. One alpha character is valid.

3. Valid alpha characters include only A, C, or O.

4. Blank is valid.

(3) Field C, Box 2b

1. Alpha and/or numeric entry from Box 2b, "Unique Identifier."

2. This field can have up to 39 alpha or numeric characters.

3. For entries longer than 39 characters, abbreviate where possible; otherwise, delete the right most characters more than 39.

4. No validity check for this field.

5. Blank is valid.

(4) Field D, Box 3

1. Entry from Box 3, "Bond type."

2. This field is three characters long (blanks accepted).

3. Valid entries include only 101, 199 and blank.

(5) Field E, Money amount 2

1. Money amount found in Box 5a, "January."

2. Accept only positive (including zero) amounts.

(6) Field F, Money amount 3

1. Money amount found in Box 5b, "February."

2. Accept only positive (including zero) amounts.

(7) Field G, Money amount 4

1. Money amount found in 5c, "March."

2. Accept only positive (including zero) amounts.

(8) Field H, Money amount 5

1. Money amount found in Box 5d, "April."

2. Accept only positive (including zero) amounts.

(9) Field I, Money amount 6

1. Money amount found in Box 5e, "May."

2. Accept only positive (including zero) amounts.

(10) Field J, Money amount 7

1. Money amount found in Box 5f, "June."

2. Accept only positive (including zero) amounts.

(11) Field K, Money amount 8

1. Money amount found in Box 5g, "July."

2. Accept only positive (including zero) amounts.

(12) Field L, Money amount 9

1. Money amount found in Box 5h, "August."

2. Accept only positive (including zero) amounts.

(13) Field M, Money amount 10

1. Money amount found in Box 5i, "September."

2. Accept only positive (including zero) amounts.

(14) Field N, Money amount 11

1. Money amount found in Box 5j, "October."

2. Accept only positive (including zero) amounts.

(15) Field O, Money amount 12

1. Money amount found in Box 5k, "November."

2. Accept only positive (including zero) amounts.

(16) Field P, Money amount 13

1. Money amount found in Box 5l, "December."

2. Accept only positive (including zero) amounts.

(17) Field Q

1. Entry for checkbox found at the lower left-hand side of the document under the recipient’s entity information.

2. Valid entries include:
   "1" if the first box checked
   "2" if the second box checked

3. If blank enter "1."

4. If the invalid character of "3" correct the entry as "1" or "2" depending on taxpayer intent. When you cannot determine filer intent enter "1."

(18) Fields R through U require blanks.

(1) Field A

1. This field reflects the number of original documents transmitted by Form 1096, Annual Summary and Transmittal of U.S. Information Returns. This is not a money field.

2. For Account Type Code "B", "C", or "M" Form 1096 this entry appears before a slash (/) in Box 3 ("25/"). If the numbers agree, input AC "7".

3. Accept only positive (including zero) amounts.

4. For Account Type Code "S" Form 1096 the entry in this field is calculated by the scanner and may not match the entry in Box 3. If this field is zero and Field B is also zero, enter 1 in Field A.

5. This field is greater than or equal to Field I, Original Documents Subject to Penalty. If not, both Field A and Field I appear in error.

6. Form 1096 transmitting more than 998 payee documents appear in the Error Register on the first pass only.

(2) Field B

1. This field reflects the number of amended detail documents transmitted by the Form 1096. This is not a money field.

2. For Account Type Code "B", "C", or "M" Form 1096 this entry is coded after a slash "/" in Box 3 (e.g., "/25"). If the numbers agree, input AC "7".

3. Accept only positive (including zero) amounts.

4. For Account Type Code "S" Form 1096 the entry in this field is calculated by the scanner and may not match the entry in Box 3.

5. This field is greater than or equal to Field J, Amended Documents Subject to Penalty. If not, both Field B and Field J appear in error.

6. Form 1096 transmitting more than 998 payee documents appear in the Error Register on the first pass only.

(3) Field C, Money amount 1

1. Money amount found in Box 4, "Federal income tax withheld."

2. This field is equal to or greater than zero.

(4) Field D, Money amount 2

1. Money amount found in Box 5, "Total amount reported with this Form 1096."

2. This field is equal to or greater than zero.

(5) Field E

1. This field has the TIN type and return code. It is edited before the preprinted or edited return code identifying the type of returns transmitted for ISRP processed returns. SCRIPS processed returns auto generate the field.

2. The valid TIN type code "1" equals Employer Identification Number (EIN).

3. The valid TIN type code "2" equals SSN.

4. This field has one of the following three-digit combinations.

   Exception: If no form type is marked in Box 6 stating the form type transmitted and you cannot determine by notations on the face of the document enter "195" (EIN) or "295" (SSN) depending on the TIN type code.

Return Type	TIN Type/Return Code
Form 1097-BTC	150 or 250
Form 1098	181 or 281
Form 1098-C *	178 or 278
Form 1098-E	184 or 284
Form 1098-F *	103 or 203
Form 1098-Q *	174 or 274
Form 1098-T	183 or 283
Form 1099-A	180 or 280
Form 1099-B	179 or 279
Form 1099-C	185 or 285
Form 1099-CAP	173 or 273
Form 1099-DIV	191 or 291
Form 1099-G	186 or 286
Form 1099-INT	192 or 292
Form 1099-K	110 or 210
Form 1099-LS *	116 or 216
Form 1099-LTC *	193 or 293
Form 1099-MISC	195 or 295
Form 1099-NEC	171 or 271
Form 1099-OID	196 or 296
Form 1099-PATR	197 or 297
Form 1099-Q	131 or 231
Form 1099-R	198 or 298
Form 1099-S	175 or 275
Form 1099-SA *	194 or 294
Form 1099-SB *	143 or 243
Form 3921 *	125 or 225
Form 3922 *	126 or 226
Form 5498	128 or 228
Form 5498-ESA *	172 or 272
Form 5498-SA *	127 or 227
Form W-2G *	132 or 232

Note: An asterisk (*) denotes a form type processed exclusively by ISRP.

5. Form 1096 processed through SCRIPS (Account Type Code "S" in the document header) has a "5" for the first character if the TIN did not data captured from Box 1 or 2 of the transmittal by the SCRIPS system. Correct by researching and entering the correct number above.

(6) Field F, Payment Code(s) is always alpha and in ascending order. Characters never repeat. If the Payment Code Field is in error on an ISRP entered form remove the invalid entry(s) using Exhibit 3.12.8-10, Valid Payment Codes.

1. Payment code "Z" is used for anyForm 1096 transmitting only "amended" or FATCA marked detail documents with no money amounts.

2. SCRIPS entered documents (Account Type Code "S") require Payment Code(s) for all Form 1096 processed by the SCRIPS system.

   Reminder: Contact the local Planning and Analysis Staff if documents with invalid Payment Codes on Account Type Code "S" appear on raw registers.

(7) Field G, Delinquent Return Indicator and Date

1. Locate these entries if in the first seven boxes under the wording "For Official Use Only" or the date derived from the IRS received date stamp in the "For Official Use Only" box.

2. If a delinquent return indicator is "P" or "X", then a valid date must follow. If the delinquent date is not present locate the valid delinquent date on the return using the table below. Valid format equals YYYYMMDD, where YYYY equals the processing year (or the processing year minus 1) MM equals 01 through 12 and DD equals 01 through 31.

Delinquent Indicator	Valid Date Range
P	≡ ≡ ≡ ≡ ≡ ≡ ≡ through 2025/12/31 Exception: If Field E is: 103 or 203 blank the field. 171 or 271 then ≡ ≡ ≡ ≡ ≡ ≡ ≡ through 2025/12/31 is valid. 127, 227, 128, 228, 172, or 272 ≡ ≡ ≡ ≡ ≡ ≡ through 2025/12/31 is valid.
X	≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ through 2025/12/31 Exception: If Field E is: 103 or 203 blank the field. 171 or 271 ≡ ≡ ≡ ≡ ≡ ≡ through 2025/12/31 is valid. 127, 227, 128, 228, 172, or 272 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ through 2025/12/31 is valid.

3. Accept only the following entries for the delinquent return indicator for an Account Type Code "B" or "C" Form 1096; ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

4. Accept only the following entries for an Account Type Code "S" Form 1096, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

5. If the Delinquent Return Indicator is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

(8) Field H, Correspondence Indicators

1. This entry, if present, is in the last two boxes under the wording "For Official Use Only".

2. Accept only 99, and blank. If you cannot determine a correct indicator, then blank the field.

3. If the form is "Prepared by the IRS" on the signature line place code "99" in the correspondence indicator.

(9) Field I, Original Documents Subject to Penalty

1. The entry for Account Type Code "B" and "C" documents is found in the bottom-left corner of the Form 1096, Annual Summary and Transmittal of U.S. Information Returns. The number is coded before a slash "/" (e.g., "25/").

2. The field for Account Type Code "S" is not present on the Form 1096, Annual Summary and Transmittal of U.S. Information Returns. The entry is computed by SCRIPS systemically.

3. The field is equal to or less than Field A. If not, both Field A and Field I appear in error.

4. Accept only positive (including zero) amounts.

5. If Field I is in error on Account Type Code "S" documents in raw register, notify your campus Planning & Analysis (P&A) staff and provide examples for forwarding to the IRP Analyst.

(10) Field J, Amended Documents Subject to Penalty

1. The entry for Account Type Code "B" and "C" documents is in the bottom-left corner of the Form 1096. The number is coded after a slash / (e.g., "/25").

2. The field for Account Type Code "S" is not present on the Form 1096. The entry is computed by SCRIPS systemically.

3. If Field J is in error on Account Type Code "S" documents in raw register, notify your local P&A staff and provide examples for forwarding to the IRP Analyst.

4. This field is equal to or less than Field B. If not both Field B and Field J appear in error.

5. Accept only positive (including zero) amounts.

(11) Field K, Year Indicator

1. An entry allowed on only Account Type Code "B" and "C" documents.

2. Accept only current year being processed minus three, current year being processed minus two, current year being processed minus one and blanks.

   Note: Blank represents current year being processed. Valid numeric entries equal to the three previous prior years.

3. Accept only blank entries for all Account Type Code "S" Document Code 69.

(12) Fields L through U require blanks.

(1) Field A, Money amount 1

1. Money amount found in Box 1, "Nonemployee compensation."

2. Accept only positive (including zero) amounts.

(2) Field B, Box 2

1. Entry from Box 2, "Direct sales" checkbox.

2. Valid code is "1" if box is checked.

3. Blank is valid if not checked.

(3) Field C, Money amount 2

1. Money amount found in Box 4, "Federal income tax withheld."

2. Accept only positive (including zero) amounts.

3. Delete the data record when the field is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of Field A and Error Reason Code 16 is present. Income Field A and Field D appear marked in error. See IRM 3.12.8.2.8, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud, for instruction.

(4) Fields D through U require blanks.

(1) Field A, Money amount 1

1. Money amount found in Box 1, "Coverdell ESA contributions."

2. Accept only positive (including zero) amounts.

(2) Field B, Money amount 2

1. Money amount found in Box 2, "Rollover contributions."

2. Accept only positive (including zero) amounts.

(3) Fields C through U require blanks.

(1) Field A, Box 1

1. Date in Box 1, "Date of sale or exchange."

2. Valid format equals YYYYMMDD.

3. If the date is not entered in the correct format, enter it in YYYYMMDD format.

4. If the date is entered incorrectly by the filer, change the year to equal current tax year processed (processing year minus one).

5. Enter the day of "01" to the YYYYMM present if a valid MM and YYYY appear with no DD.

(2) Field B, Money amount 1

1. Money amount found in Box 2 "Aggregate amount rec'd."

2. Accept only positive (including zero) amounts.

(3) Field C, Box 3

1. Number in Box 3 "No. of shares exchanged."

2. Field is numeric.

(4) Field D, Box 4

1. Entry in Box 4 "Classes of stock exchanged."

2. Alpha and numeric entries up to 12 characters valid.

(5) Fields E through U require blanks.

(1) Field A, Money amount 1

1. Money amount found in Box 1a, "Annuity amount on start date."

2. Accept only positive (including zero) amounts.

(2) Field B, Box 1b

1. Date in Box 1b, "Annuity start date."

2. Valid format equals YYYYMMDD.

3. If the date is not entered correctly in YYYYMMDD format enter the correct date format.

4. Any date and year valid as long as a valid date.

(3) Field C, Box 2

1. Entry for checkbox "Check if start date may be accelerated."

2. The valid code is "1" if the indicator box is checked.

3. Blank is valid if not checked.

(4) Field D, Money amount 2

1. Money amount found in Box 3, "Total premiums."

2. Accept only positive (including zero) amounts.

(5) Field E, Money amount 3

1. Money amount found in Box 4, "FMV of QLAC."

2. Accept only positive (including zero) amounts.

(6) Field F, Money amount 4

1. Money amount found in Box 5a, "January."

2. Accept only positive (including zero) amounts.

(7) Field G, Money amount 5

1. Money amount found in Box 5b, "February."

2. Accept only positive (including zero) amounts.

(8) Field H, Money amount 6

1. Money amount found in Box 5c, "March."

2. Accept only positive (including zero) amounts.

(9) Field I, Money amount 7

1. Money amount found in Box 5d, "April."

2. Accept only positive (including zero) amounts.

(10) Field J, Money amount 8

1. Money amount found in Box 5e, "May."

2. Accept only positive (including zero) amounts.

(11) Field K, Money amount 9

1. Money amount found in Box 5f, "June."

2. Accept only positive (including zero) amounts.

(12) Field L, Money amount 10

1. Money amount found in Box 5g, "July."

2. Accept only positive (including zero) amounts.

(13) Field M, Money amount 11

1. Money amount found in Box 5h, "August."

2. Accept only positive (including zero) amounts.

(14) Field N, Money amount 12

1. Money amount found in Box 5i, "September."

2. Accept only positive (including zero) amounts.

(15) Field O, Money amount 13

1. Money amount found in Box 5j, "October."

2. Accept only positive (including zero) amounts.

(16) Field P, Money amount 14

1. Money amount found in Box 5k, "November."

2. Accept only positive (including zero) amounts.

(17) Field Q, Money amount 15

1. Money amount found in Box 5l, "December."

2. Accept only positive (including zero) amounts.

(18) Fields R through U require blanks.

(1) Field A, Box 1

1. Date from Box 1, "Date of closing."

2. The date valid format equals YYYYMMDD, where YYYY=YYTY (processing year minus one.)

3. If the date is not entered correctly, enter the date in the correct format above.

4. Accept blanks or blanks followed by a date in the proper format.

5. If the year of the date is entered incorrectly by the filer, change the year to equal current tax year being processed (processing year minus one).

(2) Field B, Money amount 1

1. Money amount found in Box 2 "Gross proceeds."

2. Accept only positive (including zero) amounts.

(3) Field C, Box 3

1. Description from Box 3, "Address or legal description."

2. This field has up to 39 alpha and/or numeric characters.

3. For descriptions longer than 39 characters, abbreviate where possible, otherwise, delete the right most characters more than 39.

4. No validity check for this field.

5. Blank is valid.

(4) Field D, Box 4

1. Entry from checkbox 4, Check here if the transferor received or will receive property or services as part of the consideration.

2. The valid code is 1 if the box is checked.

3. Blank is valid if not checked.

(5) Field E, Box 5

1. Entry from checkbox 5, Check here if the transferor is a foreign person (nonresident alien, foreign partnership, foreign estate, or foreign trust).

2. The valid code is "1" if the box is checked.

3. Blank is valid if not checked.

(6) Field F, Money amount 2

1. Money amount found in Box 6 "Buyer’s part of real estate tax."

2. Accept only positive (including zero) amounts.

(7) Fields G through U require blanks.

(1) Field A, Box 1

1. Entry from Box 1, "Date of contribution."

2. Valid format equals YYYYMMDD, where YYYY=YYTY (processing year minus one).

3. If the year is less than the year currently processed delete the record. See IRM 3.12.8.2.8, Deleting Error Records, for delete procedures.

4. Enter the day of "01" to the YYYYMM present if a valid MM and YYYY appear with no DD.

(2) Field B, Box 2b

1. Entry from Box 2b, "Year."

2. Accept four numeric characters.

(3) Field C, Box 2c

1. Entry from Box 2c, "Make."

2. This entry has up to 13 alpha characters.

3. Blank the field if only numerics.

(4) Field D, Box 2d

1. Entry from Box 2d, "Model."

2. This entry has up to 22 alpha and/or numeric characters.

(5) Field E, Box 3

1. Entry from Box 3, "Vehicle or other identification number."

2. This entry has up to 25 alpha and/or numeric characters.

(6) Field F, Box 4a

1. Entry from Box 4a, "Vehicle sold in arm's length transaction to unrelated party."

2. The valid code is "1" if box is checked.

3. Blank is valid if box is not checked and Field H is not a positive value.

4. If Field F is blank and Field H is a positive value enter a "1" in Field F.

   Reminder: Enter Field A in Field G if Field G is also blank.

(7) Field G, Box 4b

1. Date from Box 4b, "Date of sale."

2. Valid format equals YYYYMMDD, where YYYY=YYTY (processing year minus one).

3. Remove the date if YYYY is less or more than YYTY and the date on Field A=YYTY.

   Exception: If Field F and Field H each have an entry and Field H is a positive value then mirror Field A. See instruction directly below for Field H.

(8) Field H, Money amount 1

1. Money amount found in Box 4c, "Gross proceeds from sale."

2. Accept only positive (including zero) amounts.

   Reminder: See also IRM 3.12.8.5 (8), Section 06 Error Register, if no significant money amounts present on the document, then 2D record if it does not meet exception criteria.

3. Field G and Field F must each have an entry if Field H is a positive value. If Field G is blank then enter Field A, "Date of contribution."

(9) Field I, Box 5a

1. Entry from checkbox 5a, "Vehicle will not be transferred for money, other property, or services before completion of improvements or intended use."

2. The valid code is "1" if box is checked.

3. Blank is valid if not checked.

(10) Field J, Box 5b

1. Entry from checkbox 5b, "Donee certifies - needy individual."

2. The valid code is "1" if box is checked.

3. Blank is valid if not checked.

(11) Field K, Box 5c

1. Entry from Box 5c, "Donee certifies the following detailed description of ..."

2. This entry has up to 39 alpha and/or numeric characters.

3. No validity check for this field.

4. Blank is valid.

(12) Field L, Box 6a

1. Entry from checkbox 6a, "Did you provide goods or services ..."

2. The valid code is "1" if the "Yes" box is checked.

3. Blank the field if both the "Yes" and "No" boxes have marks.

4. Blank if the "No" box is checked.

(13) Field M, Money amount 2

1. Money amount found in Box 6b, "Value of goods or services provided ..."

2. Accept only positive (including zero) amounts.

(14) Field N, Box 6c

1. Entry from checkbox 6c, "Intangible religious benefits."

2. The valid code is "1" if box is checked.

3. Blank is valid if not checked.

(15) Field O, Box 7

1. This is in Box 7, "Under the law cannot claim more than $500 ..."

2. The valid code is "1" if box is checked.

3. Blank is valid if not checked.

(16) Fields P through U require blanks.

(1) Field A, Box 1a

1. Entry from Box 1a "Description of property (Example 100 sh. XYZ Co.)."

2. This field has up to 39 alpha and/or numeric characters.

3. For descriptions longer than 39 characters, abbreviate where possible, otherwise, delete the right most characters more than 39.

4. Blank is valid.

5. No validity check for this field.

(2) Field B, Box 1b

1. Date from Box 1b, "Date acquired".

2. All blanks or leading blanks followed by a date in valid format is acceptable. Valid format equals YYYYMMDD, where YYYY=YYTY (processing year minus one).

3. If the date is not entered correctly, enter date to the format above.

4. If the date is entered incorrectly by the filer, delete the transcribed information.

(3) Field C, Box 1c

1. Date from Box 1c "Date sold or disposed."

2. All blanks or leading blanks followed by a date in valid format is acceptable. The valid format equals YYYYMMDD, where YYYY=YYTY (processing year minus one).

3. If the date is not entered correctly, enter the date to the format above.

4. If the date is entered incorrectly by the filer, delete the transcribed information.

(4) Field D, Money amount 1

1. Money amount found in Box 1d, "Proceeds."

2. Accept negative or positive (including zero) amounts.

(5) Field E, Money amount 2

1. Money amount found in Box 1e, "Cost or other basis."

2. Accept only positive (including zero) amounts.

(6) Field F, Money amount 3

1. Money amount found in Box 1f, "Accrued market discount."

2. Accept only positive (including zero) amounts.

(7) Field G, Money amount 4

1. Money amount found in Box 1g, "Wash sale loss disallowed."

2. Accept negative or positive (including zero) amounts.

(8) Field H, Box 2

1. Entry from checkboxes under Box 2.

2. Accept "1" if "Short-term gain or loss" box is checked, "2" if "Long- term gain or loss" box is checked, "3" if "Ordinary" box is checked and blank if no box is checked.

3. Blank the field if multiple boxes have marks (checks) or an invalid character exists in the field.

(9) Field I, Box 3

1. Entry for checkbox 3, "Check if proceeds from: ."

2. The valid code is "1" if the "Collectibles" box is checked.

3. The valid code is "2" if the "QOF" box is checked.

4. The valid code is "3" if both boxes have checks.

5. Blank is valid for no boxes checked.

(10) Field J, Money amount 5

1. Money amount found in Box 4, "Federal income tax withheld."

2. This field is less than or equal to the sum of Boxes 1d and 13.

3. Delete the data record when the field is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of Fields D and U and Error Reason Code 16 is present and Fields D, J and U have asterisk. See IRM 3.12.8.2.8, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud, for instruction.

4. Accept positive (including zero) amounts.

(11) Field K, Box 5

1. Entry for checkbox 5, "Check if noncovered security."

2. The valid code is "1" if the box is checked.

3. Blank is valid if not checked.

(12) Field L, Box 6

1. Entry for checkbox 6 "Reported to IRS: Check Gross proceeds / Net proceeds."

2. The valid code is "1" if the Gross proceeds box is checked.

3. The valid code is "2" if the Net proceeds box is checked.

4. Blank is valid if neither box is checked.

5. Blank the field if both boxes have checks or you cannot determine filer intent.

(13) Field M, Box 7

1. Entry for checkbox 7 "Check if loss not allowed based on amount in box 1d."

2. The valid code is "1" if the box is checked.

3. Blank is valid if not checked.

(14) Field N, Money amount 6

1. Money amount found in Box 8, "Profit (or loss) realized in YYTY on closed contracts."

2. Accept negative or positive (including zero) amounts.

(15) Field O, Money amount 7

1. Money amount found in Box 9, "Unrealized profits or (loss) on open contracts 12/31/YYTY-1."

2. Accept negative or positive (including zero) amounts.

(16) Field P, found under the recipient entity in the lower left-hand corner of the document

1. Entry in "CUSIP number."

2. No validity checks for this field.

3. Field cannot exceed 13 characters.

(17) Field Q

1. Entry for checkbox found under the recipient entity in the lower left side of the document, "FATCA filing requirement."

2. The valid code is "1" if the box is checked.

3. Blank is valid if not checked.

(18) Field R, Money amount 8

1. Money amount found in Box 10, "Unrealized profits or (loss) on open contracts 12/31/YYTY."

2. Accept negative or positive (including zero) amounts.

(19) Field S, Money amount 9

1. Money amount found in Box 11, "Aggregate profit or (loss) on contracts."

2. Accept negative or positive (including zero) amounts.

(20) Field T, Box 12

1. Entry for checkbox Box 12, "Check if basis reported to IRS."

2. The valid code is "1" if the box is checked.

3. Blank is valid if not checked.

(21) Field U, Money amount 10

1. Money amount found in Box 13, "Bartering."

2. Accept only positive (including zero) amounts.

(1) Field A, Money amount 1

1. Money amount found in Box 2, "Balance of principal outstanding."

2. Accept only positive (including zero) amounts.

(2) Field B, Money amount 2

1. Money amount found in Box 4, "Fair market value of property."

2. Accept only positive (including zero) amounts.

(3) Field C, Box 5

1. Entry from Box 5 "Check if the borrower was personally liable for repayment of the debt."

2. The valid code is "1" if the box is checked.

3. Blank is valid if not checked.

(4) Field D, Box 6

1. Entry from Box 6, "Description of property."

2. Any characters valid with a maximum of 39 positions.

3. No validity check for this field.

4. Blank is valid.

(5) Fields E through U require blanks.

(1) Field A, Money amount 1

1. Money amount found in Box 1, "Mortgage interest received from payer(s)/borrower(s)."

2. Accept only positive (including zero) amounts.

(2) Field B, Money amount 2

1. Money amount found in Box 2, "Outstanding mortgage principal."

2. Accept only positive (including zero) amounts.

(3) Field C, Box 3

1. Date present in Box 3, "Mortgage origination date."

2. Valid format equals YYYYMMDD.

3. Blank or any year is valid.

   Exception: If the date is 20XX0229 and appears in error then enter the date 20XX0228 where 20XX is equal to the year present on the original entry.

4. Blank the field when incomplete or illegible.

(4) Field D, Money amount 3

1. Money amount found in Box 4, "Refund of overpaid interest."

2. Accept only positive (including zero) amounts.

(5) Field E, Money amount 4

1. Money amount found in Box 5, "Mortgage insurance premiums."

2. Accept only positive (including zero) amounts.

   Caution: A money amount reported here requires an additional significant money amount reported in amount Field A or Field D if selectable. See also IRM 3.12.8.5 (8), Section 06 Error Register.

(6) Field F, Money amount 5

1. Money amount found in Box 6, "Points paid on purchase of principal residence."

2. Accept only positive (including zero) amounts.

(7) Field G, Box 7

1. Entry from Box 7 "If address of property securing mortgage is the same as PAYER’S/BORROWER’S address, check the box, or enter the address or description in box 8."

2. The valid code is "1" if the box is checked.

3. Blank is valid if not checked.

(8) Field H, Box 8

1. Entry from Box 8, "Address of property securing mortgage."

2. This field has up to 39 alpha and/or numeric characters.

3. Leave a blank for illegible characters but do not leave two blanks in a row.

4. For entries longer than 39 characters, abbreviate where possible, otherwise, delete the right most characters more than 39.

5. No validity check for this field.

6. Blank is valid.

(9) Field I, Box 9

1. Number from Box 9, "Number of properties securing the mortgage."

2. Accept only positive (including zero) amounts.

(10) Field J, Box 10

1. Entry from Box 10, "Other."

2. This field has up to 39 alpha and/or numeric characters.

3. Leave a blank for illegible characters but do not leave two blanks in a row.

4. For entries longer than 39 characters, abbreviate where possible, otherwise, delete the right most characters more than 39.

5. No validity check for this field.

6. Blank is valid.

(11) Field K, Box 11

1. Date present in Box 11, "Mortgage acquisition date."

2. Valid format equals YYYYMMDD.

3. Blank or any year is valid.

   Exception: If the date is 20XX0229 and appears in error then enter the date 20XX0228 where 20XX is equal to the year present on the original entry.

4. Blank the field when incomplete or illegible.

(12) Fields L through U require blanks.

(1) Field A, Money amount 1

1. Money amount found in Box 1, "Payments received for qualified tuition and related expenses."

2. Accept only positive (including zero) amounts.

(2) Field B

1. TIN checkbox to the right of the "STUDENT’S TIN" and to the left of Box 3.

2. The valid code is "1" if the box is checked.

3. Blank is valid if box is not checked.

(3) Field C, Money amount 2

1. Money amount found in Box 4 "Adjustments made for a prior year."

2. Accept negative or positive (including zero) amounts.

(4) Field D, Money amount 3

1. Money amount found in Box 5 "Scholarships or grants."

2. Accept only positive (including zero) amounts.

(5) Field E, Money amount 4

1. Money amount found in Box 6 "Adjustments to scholarships or grants for a prior year."

2. Accept negative and positive (including zero) amounts.

(6) Field F, Box 7

1. Entry for checkbox 7 "Checked if the amount in box 1 includes amounts for an academic period beginning January - March YYPY (YYPY equals the current processing year)."

2. Valid code is "1" if box is checked.

3. Blank is valid if not checked.

(7) Field G, Box 8

1. Entry for checkbox 8 "Checked if at least half-time student."

2. Valid code is "1" if box is checked.

3. Blank is valid if not checked.

(8) Field H, Box 9

1. Entry for checkbox 9 "Checked if a graduate student."

2. Valid code is "1" if box is checked.

3. Blank is valid if not checked.

(9) Field I, Money amount 5

1. Money amount found in Box 10 "Ins. contract reimb./refund."

2. Accept negative and positive (including zero) amounts.

(10) Fields J through U require blanks.

(1) Field A, Money amount 1

1. Money amount found in Box 1, "Student loan interest received by lender."

2. Accept only positive (including zero) amounts.

(2) Field B, Box 2

1. Entry for checkbox 2, "Check if box 1 does not include ..."

2. Valid code is "1" if box is checked.

3. Blank is valid if not checked.

(3) Fields C through U require blanks.

(1) Field A, Box 1

1. Date in Box 1, "Date of identifiable event."

2. Valid format equals YYTYMMDD for current year processing.

(2) Field B, Money amount 1

1. Money amount found in Box 2, "Amount of debt discharged."

2. Accept only positive (including zero) amounts.

3. See IRM 3.12.8.5 (8), Section 06 Error Register, if no significant money amounts exist and the document is not amended, then follow the delete instructions.

(3) Field C, Money amount 2

1. Money amount found in Box 3, "Interest, if included in box 2."

2. Accept only positive (including zero) amounts.

(4) Field D, Box 4

1. Entry from Box 4 "Debt description."

2. This field has up to 39 alpha and/or numeric characters.

3. Leave a blank for illegible characters but do not leave two blanks in a row.

4. For entries longer than 39 characters, abbreviate where possible, otherwise, delete the right most characters more than 39.

5. No validity check for this field.

6. Blank is valid.

(5) Field E, Box 5

1. Entry from checkbox 5 "Check here if debtor was personally liable for repayment of the debt."

2. Valid code is "1" if the box is checked.

3. Blank is valid if not checked.

(6) Field F, Box 6

1. Entry from Box 6 "Identifiable event code."

2. A one-character alpha is valid.

3. Accept A, B, C, D, E, F, G, and H.

4. Blank is valid.

(7) Field G, Money amount 3

1. Money amount found in Box 7, "Fair market value of property."

2. Accept only positive (including zero) amounts.

(8) Fields H through U requires blanks.

(1) Field A, Money amount 1

1. Money amount found in Box 1, "Unemployment compensation."

2. Accept only positive (including zero) amounts.

(2) Field B, Money amount 2

1. Money amount found in Box 2, "State or local income tax refunds, credits or offsets."

2. Accept only positive (including zero) amounts.

(3) Field C, Box 3

1. Year from Box 3, "Box 2 amount is for tax year."

2. All blanks or leading blanks followed by a four-digit tax year is valid.

3. If not blank, must equal tax year processed minus one through tax year minus four.

4. If after checking the paper document, the tax year is not valid, change it to tax year being processed minus one.

(4) Field D, Money amount 4

1. Money amount found in Box 4, "Federal income tax withheld."

2. Accept only positive (including zero) amounts.

3. Acceptable is less than or equal to the sum of Fields A, B, E, and F.

(5) Field E, Money amount 5

1. Money amount found in Box 5, "RTAA payments."

2. Accept only positive (including zero) amounts.

(6) Field F Money amount 6

1. Money amount found in Box 6, "Taxable grants."

2. Accept only positive (including zero) amounts.

(7) Field G, Money amount 7

1. Money amount found in Box 7, "Agriculture payments."

2. Accept only positive (including zero) amounts.

(8) Field H, Box 8

1. Entry for checkbox 8, "Check if box 2 is trade or business income."

2. This is a one-position field.

3. This field is 1 if Box 8 checkbox is marked.

4. Blank is valid if not marked.

5. Accept only "1" or blank.

6. If a "1" then, Field B (Box 2) requires an entry greater than zero. If there isn't an entry in Field B and Field H has a "1", both fields appear in error.

(9) Fields I through U requires blanks.

(1) Field A, Money amount 1

1. Money amount found in Box 1a, "Total ordinary dividends."

2. Accept only positive (including zero) amounts.

(2) Field B, Money amount 2

1. Money amount found in Box 1b, "Qualified dividends."

2. Accept only positive (including zero) amounts.

(3) Field C, Money amount 3

1. Money amount found in Box 2a, "Total capital gain distr."

2. Accept only positive (including zero) amounts.

(4) Field D, Money amount 4

1. Money amount found in Box 2b, "Unrecap. Sec. 1250 gain."

2. Accept only positive (including zero) amounts.

(5) Field E, Money amount 5

1. Money amount found in Box 2c, "Section 1202 gain."

2. Accept only positive (including zero) amounts.

(6) Field F, Money amount 6

1. Money amount found in Box 2d, "Collectibles (28%) gain."

2. Accept only positive (including zero) amounts.

(7) Field G, Money amount 7

1. Money amount found in Box 2e, "Section 897 ordinary dividends."

2. Accept only positive (including zero) amounts.

(8) Field H, Money amount 8

1. Money amount found in Box 2f, "Section 897 capital gain."

2. Accept only positive (including zero) amounts.

(9) Field I, Money amount 9

1. Money amount found in Box 3, "Nondividend distributions."

2. Accept only positive (including zero) amounts.

(10) Field J, Money amount 10

1. Money amount found in Box 4, "Federal income tax withheld."

2. Delete the data record when the field is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the sum of Fields A, C, and N, Error Reason Code 16 is present and Fields A, C, J, and N have asterisks. See IRM 3.12.8.2.8, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud, for instruction.

3. Accept only positive (including zero) amounts.

(11) Field K, Money amount 11

1. Money amount found in Box 5, "Section 199A dividends."

2. Accept only positive (including zero) amounts.

(12) Field L, Money amount 12

1. Money amount found in Box 6, "Investment expenses."

2. Accept only positive (including zero) amounts.

(13) Field M, Money amount 13

1. Money amount found in Box 7, "Foreign tax paid."

2. Accept only positive (including zero) amounts.

(14) Field N, Money amount 14

1. Money amount found in Box 9, "Cash liquidation distributions."

2. Accept only positive (including zero) amounts.

(15) Field O, Money amount 15

1. Money amount found in Box 10, "Noncash liquidation distributions."

2. Accept only positive (including zero) amounts.

(16) Field P, Box 11

1. Entry from checkbox 11, "FATCA filing requirement."

2. The valid code is "1" if the box is checked.

3. Blank is valid if the box is not checked.

(17) Field Q, Money amount 16

1. Money amount found in Box 12, "Exempt-interest dividends."

2. Accept only positive (including zero) amounts.

   Note: Amount present must equal or exceed any taxpayer entry made on Field R.

(18) Field R, Money amount 17

1. Money amount found in Box 13, "Specified private activity bond interest dividends."

2. Accept only positive (including zero) amounts.

3. If a positive money amount and in error and Field Q is blank, enter the amount present in Field Q.

4. If a positive money amount and in error and Field Q has a money amount, replace the money amount in Field Q with the sum of the amounts in Fields Q and R.

(19) Fields S through U require blanks.

(1) Field A, Money amount 1

1. Money amount found in Box 1, "Interest income."

2. Accept only positive (including zero) amounts.

(2) Field B, Money amount 2

1. Money amount found in Box 2, "Early withdrawal penalty."

2. Accept only positive (including zero) amounts.

(3) Field C, Money amount 3

1. Money amount found in Box 3, "Interest on U.S. Savings Bonds and Treas. obligations."

2. Accept only positive (including zero) amounts.

(4) Field D, Money amount 4

1. Money amount found in Box 4, "Federal income tax withheld."

2. Delete the data record when the field is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the sum of Fields A and C, Error Reason Code 16 is present and Fields A, C, and D have asterisks. See IRM 3.12.8.2.8, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud for instruction.

3. Accept only positive (including zero) amounts.

(5) Field E, Money amount 5

1. Money amount found in Box 5, "Investment expenses."

2. Accept only positive (including zero) amounts.

(6) Field F, Money amount 6

1. Money amount found in Box 6, "Foreign tax paid."

2. Accept only positive (including zero) amounts.

(7) Field G, Box 7

1. Entry from Box 7, "Foreign country or U.S. territory."

2. This field has up to 39 alpha characters.

3. For text longer than 39 characters, abbreviate where possible; otherwise, delete the right most characters more than 39.

(8) Field H, Money amount 7

1. Money amount found in Box 8, "Tax-exempt interest."

2. Accept only positive (including zero) amounts.

(9) Field I, Money amount 8

1. Money amount found in Box 9, "Specified private activity bond interest."

2. Accept only positive (including zero) amounts.

(10) Field J, Money amount 9

1. Money amount found in Box 10, "Market discount."

2. Accept only positive (including zero) amounts.

(11) Field K, Money amount 10

1. Money amount found in Box 11, "Bond premium."

2. Accept only positive (including zero) amounts.

(12) Field L

1. Entry for checkbox found under the recipient entity on the left side of the document, "FATCA filing requirement."

2. The valid code is "1" if the box is checked.

3. Blank is valid if the box is not checked.

(13) Field M, Money amount 11

1. Money amount found in Box 12, "Bond premium on Treasury obligations."

2. Accept only positive (including zero) amounts.

(14) Field N, Money amount 12

1. Money amount found in Box 13, "Bond premium on tax-exempt bond."

2. Accept only positive (including zero) amounts.

(15) Field O, Box 14

1. Entry from Box 14 "Tax-exempt and tax credit bond CUSIP no."

2. A 13-character field.

3. No validity checks for this field.

(16) Fields P through U require blanks.

(17) Interest paid in series E savings bonds is now reported in Box 3. Because regulations allow reporting of this interest when it is paid, returns arrive anytime during the year. Delete and forward any returns marked YYPY to Receipt and Control IRP Sort Unit to hold for the next processing year (YYPY plus one).

(1) Field A, Money amount 1

1. Money amount found in Box 1 "Gross long-term care benefits paid."

2. Accept only positive (including zero) amounts.

(2) Field B, Money amount 2

1. Money amount found in Box 2, "Accelerated death benefits paid."

2. Accept only positive (including zero) amounts.

(3) Field C, Box 3

1. Entry from checkbox 3, "Per Diem/Reimbursed amount checkbox."

2. The valid code is "1", if "Per diem" box only is checked.

3. The valid code is "2", if "Reimbursed amount" box only is checked.

4. The valid code is "3", if both boxes have checks.

5. Blank is valid if "neither" box is checked.

(4) Field D

1. Entry in "INSURED'S TIN."

2. This field has 9 numerics.

(5) Field E

1. Entry in "INSURED'S name."

2. This field has up to 39 alpha and/or numeric characters.

3. For descriptions longer than 39 characters, abbreviate where possible; otherwise, delete the right-most characters more than 39.

4. No validity check for this field.

5. Blank is valid.

(6) Field F, Box 5

1. Entry for checkbox 5, "Chronically or Terminally iII" checkboxes.

2. The valid code is "1" if "Chronically ill" box only is checked.

3. The valid code is "2" if "Terminally ill" box only is checked.

4. The valid code is "3" if both boxes are checked.

5. Blank is valid if "no" box checked.

(7) Field G, Box found after Box 5

1. Date from Box 5, "Date certified."

2. Valid format equals YYYYMMDD for the date.

(8) Fields H through U requires blanks.

(1) Field A, Money amount 1

1. Money amount found in Box 1, "Gross distribution."

2. Accept only positive (including zero) amounts.

(2) Field B, Money amount 2

1. Money amount found in Box 2, "Earnings on excess cont."

2. Accept only positive (including zero) amounts.

(3) Field C, Box 3

1. Entry from Box 3, "Distribution code".

2. The valid code "1", "Normal distribution."

3. The valid code "2", "Excess contributions."

4. The valid code "3", "Disability."

5. The valid code "4", "Death."

6. The valid code "5", "Prohibited transaction."

7. The valid code "6", "Nonspousal beneficiary."

(4) Field D, Money amount 3

1. Money amount found in Box 4, "FMV on date of death."

2. Accept only positive (including zero) amounts.

(5) Field E, Box 5

1. Entry for is Box 5.

2. Valid code is "1" if "HSA" box is checked.

3. Valid code is "2" if "Archer MSA" box is checked.

4. Valid code is "3" if "MA MSA" box is checked.

5. Blank is valid if multiple boxes or no boxes are checked.

(6) Fields F through U requires blanks.

(1) Field A, Money amount 1

1. Money amount found in Box 1, "Rents."

2. Accept only positive (including zero) amounts.

(2) Field B, Money amount 2

1. Money amount found in Box 2, "Royalties."

2. Accept only positive (including zero) amounts.

(3) Field C, Money amount 3

1. Money amount found in Box 3, "Other income."

2. Accept only positive (including zero) amounts.

(4) Field D, Money amount 4

1. Money amount found in Box 4, "Federal income tax withheld."

2. Accept only positive (including zero) amounts.

3. Delete the data record when the field is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the sum of Fields A, B, C, E, F, H, I, J, K and N and Error Reason Code 16 is present. All income fields and Field D appear marked in error. See IRM 3.12.8.2.8, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud, for instruction.

(5) Field E, Money amount 5

1. Money amount found in Box 5, "Fishing boat proceeds."

2. Accept only positive (including zero) amounts.

(6) Field F, Money amount 6

1. Money amount found in Box 6, "Medical and health care payments."

2. Accept only positive (including zero) amounts.

(7) Field G, Box 7

1. Entry for checkbox 7, "Direct sales" checkbox.

2. Valid code is "1" if box is checked.

3. Blank is valid if the box is not checked.

(8) Field H, Money amount 7

1. Money amount found in Box 8, "Substitute payments in lieu of dividends or interest."

2. Accept only positive (including zero) amounts.

(9) Field I, Money amount 8

1. Money amount found in Box 9, "Crop insurance proceeds."

2. Accept only positive (including zero) amounts.

(10) Field J, Money amount 9

1. Money amount found in Box 10 "Gross proceeds paid to an attorney."

2. Accept only positive (including zero) amounts.

(11) Field K, Money amount 10

1. Money amount found in Box 11 "Fish purchased for resale."

2. Accept only positive (including zero) amounts.

(12) Field L, Money amount 11

1. Money amount found in Box 12 "Section 409A deferrals."

2. Accept only positive (including zero) amounts.

(13) Field M, Box 13

1. Entry for the checkbox in Box 13, "FATCA filing requirement."

2. The valid code is "1" if the box is checked.

3. Blank is valid if the box is not checked.

(14) Field N, Money amount 12

1. Money amount found in Box 14 "Excess golden parachute payments."

2. Accept only positive (including zero) amounts.

(15) Field O, Money amount 13

1. Money amount found in Box 15 "Nonqualified deferred compensation."

2. Accept only positive (including zero) amounts.

(16) Fields P through U requires blanks.

(1) Field A, Money amount 1

1. Money amount found in Box 1, "Original issue discount for YYTY."

   Note: YYTY equals the tax year currently processed.

2. Accept only positive (including zero) amounts.

(2) Field B, Money amount 2

1. Money amount found in Box 2, "Other periodic interest."

2. Accept only positive (including zero) amounts.

(3) Field C, Money amount 3

1. Money amount found in Box 3, "Early withdrawal penalty."

2. Accept only positive (including zero) amounts.

(4) Field D, Money amount 4

1. Money amount found in Box 4, "Federal income tax withheld."

2. Accept only positive (including zero) amounts.

3. Delete the data record when the field is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the sum of Fields A and B and Reason Code 16 is present. Fields A, B, and D appear marked in error. See IRM 3.12.8.2.8, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud, for instruction.

(5) Field E, Money amount 5

1. Money amount found in Box 5, "Market discount."

2. Accept only positive (including zero) amounts.

(6) Field F, Money amount 6

1. Money amount found in Box 6, "Acquisition premium."

2. Accept only positive (including zero) amounts.

(7) Field G, Box 7

1. Entry from Box 7, "Description."

2. This field has up to 39 alpha and/or numeric characters. found in Box 7.

3. For descriptions longer than 39 characters, abbreviate where possible; otherwise, delete the right most characters more than 39.

4. No validity check for this field.

5. Blank is valid.

(8) Field H, Money amount 7

1. Money amount found in Box 8 "Original issue discount on U.S. Treasury obligations."

2. Accept negative or positive (including zero) amounts.

(9) Field I

1. Entry from the checkbox found under the recipient entity on the left side of the document, "FATCA filing requirement."

2. The valid code is "1" if the box is checked.

3. Blank is valid if the box is not checked.

(10) Field J, Money amount 8

1. Money amount found in Box 9 "Investment expenses."

2. Accept only positive (including zero) amounts.

(11) Field K, Money amount 9

1. Money amount found in Box 10, "Bond premium."

2. Accept only positive (including zero) amounts.

(12) Field L, Money amount 10

1. Money amount found in Box 11, "Tax-exempt OID."

2. Accept only positive (including zero) amounts.

(13) Fields M through U requires blanks.

(1) Field A, Money amount 1

1. Money amount found in Box 1, "Patronage dividends."

2. Accept only positive (including zero) amounts.

(2) Field B, Money amount 2

1. Money amount found in Box 2, "Nonpatronage distributions."

2. Accept only positive (including zero) amounts.

(3) Field C, Money amount 3

1. Money amount found in Box 3, "Per-unit retain allocations."

2. Accept only positive (including zero) amounts.

(4) Field D, Money amount 4

1. Money amount found in Box 4 "Federal income tax withheld."

2. Entry is less than the sum of Fields A, B, C, and E.

3. Delete the data record when the field is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the sum of Fields A, B, C, and E and Error Reason Code 16 is present along with Fields A, B, C, D and E all marked in error. See IRM 3.12.8.2.8, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud for instruction.

4. Accept only positive (including zero) amounts.

(5) Field E, Money amount 5

1. Money amount found in Box 5, "Redeemed nonqualified notices."

2. Accept only positive (including zero) amounts.

(6) Field F, Money amount 6

1. Money amount found in Box 6, "Section 199A(g) deduction."

2. Accept only positive (including zero) amounts.

(7) Field G, Money amount 7

1. Money amount found in Box 7, "Qualified. payments (Section 199A(b)(7))."

2. Accept only positive (including zero) amounts.

(8) Field H, Money amount 8

1. Money amount found in Box 8, "Section 199A(a) qual. items."

2. Accept only positive (including zero) amounts.

(9) Field I, Money amount 9

1. Money amount found in Box 9, "Section 199A(a) SSTB items."

2. Accept only positive (including zero) amounts.

(10) Field J, Money amount 10

1. Money amount found in Box 10, "Investment credit."

2. Accept only positive (including zero) amounts.

(11) Field K, Money amount 11

1. Money amount found in Box 11, "Work opportunity credit."

2. Accept only positive (including zero) amounts.

(12) Field L, Money amount 12

1. Money amount found in Box 12, "Other credits and deductions."

2. Accept only positive (including zero) amounts.

(13) Field M, Box 13

1. Entry for checkbox 13, "Specified Coop."

2. The valid code is "1" if the box is checked.

3. Blank is valid if not checked.

(14) Fields N through U require blanks.

(1) Field A, Money amount 1

1. Money amount found in Box 1, "Gross distribution."

2. Accept only positive (including zero) amounts.

   Exception: This field amount is equal to or greater than Field B. If not, Field A is marked in error. Correct any input errors using AC "6".

3. If a money amount exists in Box 2a and no money amount appears in Box 1 place the money amount present in Box 2a in Field A using AC 6.

4. Otherwise, clear using AC "7".

(2) Field B, Money amount 2

1. Money amount found in Box 2a, "Taxable amount."

2. Accept only positive (including zero) amounts.

   Exception: If a money amount exists in Box 3 on the form and no money amount appears in Box 2a or Box 1, enter the money amount present in Box 3 in Box 2a and Box 1 with an AC "6".

3. Valid entries in this field, equal or exceed entries in Field D. If not, Field B is marked in error. Check transcription. If the entries match the physical entries made on the return clear the error using AC "7".

(3) Field C, Box 2b

1. Entry from the two checkboxes in Box 2b.

2. The valid code is "1", if "Taxable amount not determined" box is checked.

3. The valid code is "2", if "Total distribution" box is checked.

4. The valid code is "3", if both boxes are checked.

5. Blank is valid if "neither" box is checked.

(4) Field D, Money amount 3

1. Money amount found in Box 3, "Capital gain (included in box 2a)."

2. Accept only positive (including zero) amounts.

3. If this field is greater than zero, and there is not an entry in Field B it must equal Field A or less. If not, both Field A and Field D fall to error.

   Note: See paragraph (2) above to resolve this error condition.

(5) Field E, Money amount 4

1. Money amount found in Box 4, "Federal income tax withheld."

2. Accept only positive (including zero) amounts.

3. Field E must equal to Field A amount or less.

(6) Field F, Money amount 5

1. Money amount found in Box 6, "Net unrealized appreciation in employer's securities."

2. Accept only positive (including zero) amounts.

(7) Field G, Box 7

1. Entry from Box 7, "Distribution code(s)."

2. Accept only 1 through 9, A, B, C, D, E, F, G, H, J, K, L, M, N, P, Q, R, S, T, U, W, or blank.

3. Only two indicators allowed. Below is a list of valid indicator combinations as they appear in the official instructions.

Distr. Code	Type of Distribution	Compatible Code
1	Early distribution, no known exception.	8, B, D, K, L, M, or P
2	Early distribution, exception applies.	8, B, D, K, L, M, or P
3	Disability.	D
4	Death.	8, A, B, D, G, H, K, L, M, or P
5	Prohibited transaction.	None
6	Section 1035 exchange.	W
7	Normal distribution.	A, B, D, L, M, or K
8	Excess contributions plus earnings/excess deferrals (and/or earnings) taxable in 2024.	1, 2, 4, B, J, or K
9	Cost of current life insurance protection.	None
A	May be eligible for 10-year tax option.	4 or 7
B	Designated Roth account distribution.	1, 2, 4, 7, 8, G, L, M, P, or U
C	Reportable death benefits under Section 6050Y.	D
D	Annuity payments from nonqualified annuities and distributions from life insurance contracts that may be subject to tax under section 1411.	1, 2, 3, 4, 7, or C
E	Distributions under Employee Plans Compliance Resolution System (EPCRS).	None
F	Charitable gift annuity.	None
G	Direct rollover and direct payment.	4, B or K
H	Direct rollover of a designated Roth account distribution to a Roth IRA.	4
J	Early distribution from a Roth IRA no known exception.	8 or P
K	Distribution of IRA assets not having a readily available FMV.	1, 2, 4, 7, 8, or G
L	Loans treated as deemed distributions under section 72(p).	1, 2, 4, 7, or B
M	Qualified plan loan offset.	1, 2, 4, 7, or B
N	Recharacterized IRA contribution made for 2024.	None
P	Excess contributions plus earnings/excess deferrals taxable in 2024.	1, 2, 4, B, or J
Q	Qualified distribution from a Roth IRA Note: If a code, 8 or P is present with Q, delete the entry and enter code J.	None
R	Recharacterized IRA contribution made for 2024.	None
S	Early distribution from a SIMPLE IRA in first 2 years, no known exception.	None
T	Roth IRA distribution, exception applies. Note: If a code, 8 or P is present with T, (delete) the entries and enter code J.	None
U	Dividends distributed from an ESOP under section 404(k).	B
W	Charges or payments for purchasing qualified long-term care insurance contracts under combined arrangements.	6

4. If this field is transcribed in error use (c) above to correct when code is missing or invalid.

5. Blank the field if filer intent is not established.

(8) Field H, IRA/SEP Indicator

1. Entry from checkbox next to Box 7 labeled, "IRA/SEP/SIMPLE."

2. The valid code "1" if Box 7 is checked.

3. Blank if the box is not checked.

(9) Field I, Money amount 6

1. Money amount found in Box 10, "Amount allocable to IRR within 5 years."

2. Accept only positive (including zero) amounts.

(10) Field J, Box 11

1. Date in Box 11, "1st year of desig. Roth contrib."

2. Valid format of YYYY with the first two characters of "20".

   Exception: The year listed can equal the current year, but not a future year.

3. Blank is valid.

(11) Field K, Box 12

1. Entry from checkbox 12, "FATCA filing requirement."

2. The valid code is "1" if the box is checked.

3. Blank is valid if not checked.

(12) Field L, Box 13

1. Date from Box 13, "Date of payment."

2. Accept blanks or leading blanks followed by a date. Valid format equals YYYYMMDD, where YYYY=YYTY (processing year minus one.)

3. If the date is not entered correctly, enter the date to the format above.

4. If the year of the date is entered incorrectly by the filer, delete the transcribed information.

(13) Fields M through U require blanks.

(1) Characters can include A through Z, 0 through 9, blank, hyphen or ampersand. The field cannot have all blanks.

(2) If the field is invalid or is originally transcribed in error, line through the field and enter the correct payer’s name above it.

1. Shorten a payer name of more than 40 positions to 40 positions or less using standard abbreviations when possible. Do not use standard abbreviations if doing so alters the Name Control.

2. If the payer’s name is not present on the return and you cannot determine it from other returns for the payer, research the Accounts Register and name Directory (in the appropriate campus) to develop the payer name. Do not enter a payer name of "UNKNOWN" on the Error Register.

(3) If a payer name is not found, use AC "2", Error/Reject Disposition Code "D" to delete the document (except Document Codes 98 and 32) from the Error Register. Dispose of returns (except Document Codes 98 and 32) per Document 12990, IRS Records Control Schedules.

(4) Do not dispose of Document Codes 98 and 32. Enter the payer’s name on the document as "Unknown."

(5) If the payer name is in error for a consecutive group of returns, only the payer’s name for the first return in the consecutive series is corrected. See also IRM 3.12.8.2.5 (4), Information Return Processing Action Codes.

(1) No validity check of this field. However, correct any transcriptions errors noticed.

(2) If the Name Line 2 has transcription errors, line through the erroneous name and enter the correct name above it.

(3) If a foreign street address appears in the Name Line 2 Field B, delete the entry.

(1) Validity and consistency checked on all documents.

(2) Accept the following characters: Alpha (A through Z), Numeric (0 through 9), hyphen "-", blank "_", and slash "/".

(3) Correct transcription errors.

(4) Delete entries of foreign addresses.

(5) Enter the single character "Z" as the street address if Field C, Payer Street Address, is blank on the document.

(1) The city, if present, can have only alpha characters. If the city has numerics, correct it.

(2) Enter APO, DPO and FPO to the first three positions of the city.

(3) Delete an entry of a foreign country in the city field.

(4) Enter three "Z"s ("ZZZ") if unable to determine the city.

(5) Major City Codes are valid.

(1) The state and the ZIP Code present must match, if not both fields appear in error.

(2) The state code is required if a Major City Code is not used. If the state is present it must fall in the valid range of the state codes. If the state code is not valid, the ZIP Code is not found as a field in error unless it is not a valid configuration. Always check the ZIP Code Field when the State field is corrected. Do not assume the ZIP Code is correct.

(3) If you cannot determine the correct state blank Field E. Correct the appropriate Fields (E or F).

(4) If a period "." is entered in the State Code Field for a foreign address, delete the period "."

(5) Correct Field E on the Error Register when the state is in error unless another correction action resolves the Field E problem.

(6) If a Major City Code is present and a state code, the state code is in error. Correct by deleting the state code present if a valid Major City Code is also present.

(1) The ZIP Code is required and must:

1. Have all numerics.

2. Have five or nine numerics.

3. Match the state present. Check the first three digits in the ZIP Code match the state followed by two numerics other than 00. Add 01 to a field with only three numerics present.

4. Have no embedded blanks.

5. Have left justification.

(2) Correct the ZIP Code Field F if it is in error and if you can determine it from the state present. See Exhibit 3.12.8-6, Zone Improvement Plan (ZIP) Code Range Sorted by Code. Correct Field F by entering the first three-digit ZIP Code shown for the state, followed by the numerics 01.

(3) Always verify the ZIP Code for the state, even if Field E is the only error. Use Exhibit 3.12.8-6, Zone Improvement Plan (ZIP) Code Range Sorted by Code.

(4) Blank is not valid for the ZIP Code when a Major City Code (MCC) is present in Field D, City. If blank, enter a three-digit ZIP Code for the MCC followed by the numerics 01.

(1) Field G, Payer TIN must have nine numerics.

(2) If the Payer TIN is invalid, line through the invalid TIN and enter the correct TIN above it. Check to see if another payer TIN is on the return or other returns for the payer and use it if found. Research the input return. If indeterminable, enter nine 9's in Field G.

(3) If Field J Payer TIN is in error for a consecutive group of returns correcting the payer TIN of the first return in the consecutive series clears all records. See also IRM 3.12.8.2.5 (4), Information Return Processing Action Codes.

(1) Field I is the Document Locator Number (DLN) of the transmitting Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

(2) Field I is required for all income information returns except Form 1096, Annual Summary and Transmittal of U.S. Information Returns and foreign returns.

(3) If present, Field I requires 14 numerics.

1. Positions 1 and 2 must have a valid File Location Code (FLC).

2. FLCs are listed below for documents processed through ISRP and SCRIPS.

Service Center (Initials)	ISRP FLC	SCRIPS FLC(s)
Austin Submission Processing Campus (AUSPC)	18	73, 74, 75, and 76
Kansas City Submission Processing Campus (KCSPC)	09	36, 39, 41, and 43
Ogden Submission Processing Campus (OSPC)	29	84, 86, 91, and 94

3. Position 3 requires Tax Class Code of 5.

4. Positions 4 and 5 require 69.

5. Positions 6 through 8 consist of 001 through 366.

   Exception: Rarely SCRIPS documents (Account Type Code "S") assign elevated Julian dates, 401 through 766.

6. Positions 9 through 13 consist of 00000 through 99999.

7. Position 14 reflects the current year digit, or the current year digit minus one.

(4) If Field I is transcribed in error, line through the field and enter the correct parent DLN above it.

(5) If the parent DLN is missing, blanks clear the Error Register on correction pass when AC "7" or AC "6" is used. If AC "6" is used on Sections 01, 02, or 06 only, the document loops because of blanks in payer DLN in Section 16.

(6) If Field I parent DLN is in error for a consecutive group of returns, correct only the first parent DLN on the first return in the consecutive series to clear all returns from the error file. See also IRM 3.12.8.2.5 (4), Information Return Processing Action Codes.

(1) Field J, Foreign Country Code, is required for all Account Type Code "T" or "J." It is not valid for any other Account Type Codes.

(2) See Exhibit 3.12.8-5, Foreign Country and United States (U.S.) Possession Codes, for the valid range of Foreign Country Codes.

(3) If Field J is in error, correct the Error Register by entering the appropriate country code.

(4) Before correcting Field J, check the Account Type Code to determine if the document is blocked correctly. If mis-blocked, see IRM 3.12.8.2.11, Delinquent Transmittals.

(1) Keep all ISRP entered Form 1096, Annual Summary and Transmittal of U.S. Information Returns in DLN order by year. When Error Resolution is finished with the returns, send to the SCRIPS unit for imaging retention. Once imaged, dispose of all Form 1096, per Document 12990, IRS Records Control Schedules.

(2) Keep the returns in searchable order while suspending for disposition or working the Error Register loops per Document 12990, IRS Records Control Schedules.

(1) When errors are present on Form 1099-series returns after IRIS validation, they are viewed in the Information Returns Review Portal (IRRP). Here, managers, tax examiners, and quality reviewers can manage work and resolve error conditions.

(2) A specific "role" is established in IRRP for each user and will be associated with the user SEID. The roles are defined as:

• Manager - Access to "Manage Unassigned Submissions" and "Manage Assigned Submissions" tiles that display on the Employee Portal Dashboard page. Submissions are assigned by the manager to a tax examiner, who will correct, flag for fraud, or view the submission. Once corrections are complete, the manager may assign completed submissions to a quality reviewer. When quality review is complete (or not needed) the manager will return the submissions to IRIS for validation.

• Tax Examiner - Access to "Tax Examiner Inventory" tile that displays on the "Daily Inventory Report of Errors" page. The tax examiner is responsible for viewing and correcting submissions assigned by a manager. The tax examiner corrects all records identified with errors within a submission and returns the completed submission back to a manager. Completed records can be corrected, flagged for fraud, or viewed by an examiner to ensure the values present are correct.

• Quality Reviewer - Access to "Quality Reviewer Inventory" tile that displays on the "Daily Inventory Report of Corrections" page. The quality reviewer is responsible for reviewing submissions that were previously completed by tax examiners. If the quality reviewer identifies an error, they can make updates to fields previously corrected by the tax examiner.

(3) The image of Form 1099-series returns will not be available (as scanned) in IRRP for use in correction by the tax examiner or quality reviewer in IR MOD Release 1.3. Use the DLN, shown on the "View Error Details" page in IRRP, and login to the Service Center Recognition Image/Processing System (SCRIPS) system to access a image of the return.

(4) IRRP will cross reference the Negative TIN (NTIN) database.

• An NTIN check, upon sinon, ensures users are registered with the NTIN service before accessing the application. See IRM 3.12.8.7.2(3), Information Returns Review Portal (IRRP) Access, for registration information.

• An NTIN check is performed after selecting a Submission ID hyperlink on the "Daily Inventory Report of Errors" or the "Daily Inventory Report of Corrections" pages. If a user, such as a tax examiner or quality review, selects a Submission ID and the NTIN check determines they are not authorized to view the submission, then an error message will display.

(1) After login the IRRP "Dashboard" page will display and allow users to navigate the main functions of the application. Users will view files in need of review or correction based on their assigned user "role".

(2) Request access to IRRP using the BEARS application with the following notation for the applicable "role":

• PROD ADMIN IRRP MANAGER (INFORMATION RETURNS REVIEW PORTAL (IRRP))

  Note: PROD ADMIN IRRP MANAGER requires completion of all SITS role-based training hours prior to submitting BEARS request.

• PROD ANALYST IRRP TAX EXAMINER (INFORMATION RETURNS REVIEW PORTAL (IRRP))

• PROD ANALYST IRRP QUALITY REVIEWER (INFORMATION RETURNS REVIEW PORTAL (IRRP))

(3) Because IRRP cross references the Negative TIN (NTIN) database users also need to register with NTIN through the Employee User Portal (EUP Portal).

• A onetime (EUP) registration is needed for all users of NTIN client applications. This is necessary to add SEIDs to the NTIN database.

• To register for NTIN, request EUP access:https://eup.eps.irs.gov/eup_login/?TYPE=33554433&REALMOID=06-3f47929c-50b7-0006-0000-090a0000090a&GUID=&SMAUTHREASON=0&METHOD=GET&SMAGENTNAME=-SM-HRme1%2bCg%2bp9xS85Jv1GKp1UMZH1KX6RaCncCKv51FkEP0lqUT68JNQO2KQ36g%2bNf&TARGET=-SM-http%3a%2f%2feup%2eeps%2eirs%2egov%2fEUP%2fwelcome.

(4) Additionally, tax examiners and quality reviewers need access to the Service Center Recognition Image/Processing System (SCRIPS) system at each Submission Processing Campus (SPC) to retrieve images of Form 1099-series returns in need of IRRP correction. SCRIPS access is approved in increments. Managers must complete a spreadsheet with specific information and return to Planning & Analysis who will forward the request to the Return Processing Branch Headquarter Analyst. The request will allow the SCRIPS application to be loaded on the users laptop. Once loaded, a SCRIPS profile is created and the user can request campus access using the BEARS application:

• SCRIPS-AUIRSC-WORKSTATION LEVEL (Austin SCRIPS)

• SCRIPS-KIRSC-WORKSTATION LEVEL (Kansas City SCRIPS)

• SCRIPS-OIRSC-WORKSTATION LEVEL (Ogden SCRIPS)

  Note: SCRIPS-OIRSC-WORKSTATION LEVEL requests will not be approved for employees who do not work at the Ogden Service Center. Managers in Austin and Kansas City will provide the names(s) and SEID(s) of employees needing access to Ogden SCRIPS to local Planning & Analysis Staff to forward to the Return Processing Branch Headquarter Analyst, who will make the request.

(5) Use the File Location Code in the DLN to determine which SCRIPS campus to login to:

(1) The "Employee Portal Dashboard" is where users navigate the main functions of the application. Users can view tiles based on the role assigned to their SEID.

(2) Manager - Manage Unassigned Submissions - Follow the steps below.

1. "Manage Unassigned Submissions" - The Manage Unassigned Submissions page provides a view all submissions sent to IRRP from IRIS. These submissions will contain records identified by IRIS as having errors. On this page, a manager assigns submissions for correction by selecting a subset of submissions and a tax examiner SEID.

2. The "Total Submission Count" and "Total Form Count" will display in the upper left hand corner of the page. Use these counts to manage inventory.

   Note: IRIS will update the Total Submission Count consistently throughout the day as data is received.

3. A Table will display showing an empty checkbox, a "#", "Submission ID", "Form Count", and "Date Received by IRIS". The table is sorted by date, in descending order, with the oldest forms shown first.

4. The "Search by the Tax Examiner SEID" option is located along the bottom of the page. There is a drop down arrow to allow a manager to search for and select the tax examiner identified for assignment from the list. A manager can also search for a specific SEID by typing within the drop down. Only one SEID can be selected at a time.

5. Next, a manager can select one or more submissions and a tax examiner SEID to "Assign" submissions or navigate "Back" to the Dashboard page. To enable the "Assign" button, at least one checkbox must be selected and a tax examiner must be selected from the drop down.

   Note: There is no limit to the number of submissions a manager can select.

6. If a manager selects "Assign", the submissions are sent to the inventory of the selected tax examiner SEID, removed from the Manage Unassigned Submissions table, and added to the Manage Assigned Submissions table. The "You have successfully assigned submissions" message will appear. If a manager selects the "OK" button, the message will close.

   Note: The application default will show 20 submissions per page. The "Results Per Page" drop down can be changed to show 20, 50, or 100 results.

7. If a manager selects the "Submission ID" hyperlink, the "View Submission Details" page displays.

8. If a manager selects a submission that was already assigned by another manager then the message "Submission has already been assigned" will display and the table will refresh. Select "OK" to close the message.

(3) Manager - View Submission Page - Follow the steps below.

1. A table will display showing a "#", "Record ID", "Correction Status", "Error Count", and "Flagged for Fraud" checkbox. The table is sorted by the order received in the submission file from IRIS.

2. If Correction Status is "Complete", the "Flag Form for Fraud" checkbox is enabled. A manager can flag for fraud, if applicable, and "Update Status".

3. Select "Back" to return to the "View Submission Details" page.

(4) Manager - Manage Assigned Submissions - Follow the steps below.

1. "Manage Assigned Submissions" - The Manage Assigned Submissions page allows a manager to view the status of submissions that were assigned for correction or review. Here a manager can assign completed submissions for quality review, unassign submissions from tax examiners and quality reviewers, and submit completed submissions back to IRIS.

2. A manager can select any of the following filters: "Tax Examiner SEID", "Correction Status", "Quality Reviewer SEID", and "Review Status".

3. The "Total Submission Count", "Complete Corrections", and "Incomplete Corrections" will display in the upper left hand corner of the page. Use these counts to manage inventory.

   Note: IRIS will update the Total Submission Count consistently throughout the day as data is received.

4. A table will display showing an empty checkbox, a "#", "Tax Examiner SEID", "Correction Status", "Flagged Forms", "Date Assigned", "Form Count", "Reviewer SEID", "Review Status", and "Preview Submission". The table is sorted by date assigned (oldest to most recent), by "Tax Examiner ID" alphabetically, followed by Correction Status. Correction Status will be either "Complete" or "Not Assigned".

5. "Enable Buttons" will display in the following circumstances:

If	Then
A manager selects one or more submissions,	The "Unassign Examiner" button is enabled. Otherwise, it is disabled.
A manager selects one or more submissions with Review Status "Assigned",	The "Unassign Reviewer" button is enabled. Otherwise, it is disabled.
A manager selects one or more submissions with Correction Status "Complete" and Review Status "Not Assigned",	The "Send for Review" button is enabled. Otherwise, it is disabled.
A manager selects one or more submissions with Correction Status "Complete",	The "Submit to IRIS" button is enabled. Otherwise, it is disabled. Note: This selection allows a manager to select up to 25 submissions with a Correction Status of "Complete" back to IRIS.
The correction status is "Complete",	The "Flag Form for Fraud" checkbox is enabled. A manager has the option to update the fraud status, if necessary.

6. If a manager selects "Unassign Examiner" the submission is removed from the "Manage Assigned Submissions" table and returned to the "Manage Unassigned Submissions" inventory.

If	Then
A manager selects "Close",	No action is needed and the submission is not assigned.
A manager selects "OK",	The submission is removed from the "Manage Assigned Submissions" table and returned to the "Manage Unassigned Submissions inventory". The correction status is updated to "Unassigned".

7. If a manager selects "Unassign Reviewer" the Reviewer SEID will return to "N/A" and the "Review Status" will return to "Not Assigned". The Daily Inventory Report of Corrections table will update accordingly.

8. If a manager selects "Send for Review" the status is updated to "Assigned".

9. If a manager selects "Submit to IRIS", the submission updates are sent to IRIS, and removed from the table and the "Daily Inventory of Corrections". Only 25 submissions can be submitted to IRIS at one time.

   Note: Multiple SEID’s will display. A manager must ensure they are sending submissions to IRIS for the correct SEID of the tax examiner.

   
   The default will show 10 submissions per page. If there are more than 10 submissions, a manager can use the "Results Per Page "drop down list to change the number of visible rows on the table. The options will be 10, 25, 50 or 100 "Results Per Page". If there is more than 1 page of records on the table, use the "Previous" and "Next" arrows to navigate between pages on the table. If a valid page is entered, select "Jump To" text box and "GO" button.

10. If a manager selects "Preview Submission" hyperlink the "View Submissions Details" page displays.

11. If a manager selects the "Back" button, the portal will return to the Dashboard page.

(5) "Tax Examiner": The tax examiner will correct submissions assigned by a manager. After error correction is completed the tax examiner will submit completed records back to a manager. Completed records can have corrected fields, be flagged for fraud, or be viewed by an examiner to ensure the present values are correct. Follow the steps below.

1. "Daily Inventory Report of Errors" is the first page to display after tax examiners enter the portal. Here a tax examiner can view the submissions assigned by a manager and select submissions to begin making corrections. Complete all error corrections for records in the submission before returning to a manager.

2. A table will display showing a "#", "Submission ID", "Form Count", "Error Count", and "Date Assigned". The table is sorted by the "Date Assigned", oldest to most recent.

3. The "Unassign Incomplete Submissions" button will also display and is used to return unworked inventory back to the "Unassigned Submissions" table if the tax examiner is unable to complete the records. Select "Continue" to proceed with this action.

4. Select the "Submissions ID" hyperlink to go to the "Correct Submissions" page to begin error correction.

(6) Follow the steps below for the tax examiner role on the "Correct Submissions" page:

1. A table will display showing a "#", "Record ID", "Corrected by (SEID)", "Correction Status", "Error Count", and "Flagged for Fraud".

2. Select the "Begin Corrections" button to begin resolving error conditions.

3. When the correction status for all forms is "Complete", select the "Submit to Manager" button. Next, the message "Your corrections have been successfully submitted" displays. Select "OK" to return to the "Daily Inventory Report of Errors" page.

(7) "View Error Details" page allows a tax examiner to view the details of the submission:

1. The recipient Document Locator Number (DLN) will display in the upper left corner. Use the DLN to retrieve the SCRIPS image of the return.

2. All payment and edit fields will display. Checkboxes for all fields in error are automatically selected to determine the point of error. The checkbox will display before the individual box number that coincides with the Form 1099-series return that is being corrected.

   Exception: Form 1099-QA is not included in IRRP processing.

3. The original value received from IRIS will populate in both the "Field in Error" and the "Field Correction" fields. This allows the tax examiner to leave the field uncorrected, if necessary, by not changing the value in the "Field Correction" textbox.

   Note: If the tax examiner selects checkboxes for other fields, they are able to view the value for that field.

4. Fields in error will have a "Field Correction" textbox where tax examiners can enter corrections. Select "Save" or"Next" when all corrections have been made. If all fields were corrected, then the message "Corrections Successful" will display. If unsuccessful, the message "You have left uncorrected fields" will display. On the last form, the "Next" button will change to "Save".

   Note: The "Next" button will display if more forms in the submission need correction. On the last form, this button will change to "Save"

   Note: Fields in Error will display a textbox under the original value and a corrected value can be entered, if necessary. If the field does not need correction, leave the textbox unchanged. These fields will have their checkbox checked by default to view the error and you will not be able to uncheck to minimize the field. Fields Not in Error will also display to allow users to view and correct a value not identified as potentially containing an error. The field will provide a textbox under the original value and a corrected value can be entered, if necessary. If you see that the field does not need correction, leave the textbox unchanged. These fields will have their checkbox unchecked by default but the field can be viewed.

5. Forms can be flagged for fraud if the submission exhibits signs of fraudulent information. If the form in error has an indication that the record may contain possible instances of fraud, then select the "Flag Form for Fraud" checkbox. Selecting this checkbox will display a message to verify this action.

6. If the tax examiner needs to refer to prior forms they completed, select the "Previous Form" button. This button, however, is disabled on the first form of the submission. Select "Save" or "Next" to perform validations on fields completed and continue.

7. Use the "Exit" link to leave the "View Error Details" page and return to the "Correct Submission" page. Selecting this link will bring up a modal making sure you want to continue to the Correct Submission page.

(8) "Quality Reviewer": A manager will assign a subset of submissions that require quality review. If the quality reviewer finds an error, they can make updates to fields previously corrected by the tax examiner. Follow the steps below.

1. The "Daily Inventory Report of Corrections" is the first page that displays after entering the portal. Here a quality reviewer can view corrected submissions and select a submission for review.

2. A table with filters will display. The reviewer can filter the table by "Tax Examiner SEID", "Quality Reviewer SEID", and "Review Status".

3. The table will display a "#", "Submission ID", "Tax Examiner SEID", "Form Count", "Error Count", "Quality Reviewer SEID", and "Review Status". The table is sorted by "Review Status", "Complete", "Assigned", or "Not Assigned" then alphabetically by tax examiner SEID.

4. Submission Selection Checkbox: This selection allows the reviewer to choose a subset of submissions that you want to perform an action on. There is no limit to the number of submissions that can be selected. In the header row, there is a select all check box that will select all the submission rows visible on the page.

5. Submissions ID hyperlink: This selection allows the reviewer to view the "Review Submissions".

Note: The default will show 10 submissions per page. If there are more than 10 submissions, use the "Results Per Page" drop down list to change the number of visible rows on the table. ​If you select the "Results Per Page "drop down list, the options will be 10, 25, 50 or 100.​ If there is more than 1 page of records on the table, use the "Previous" and "Next" arrows to navigate between pages on the table. If you enter a valid page in the "Jump To" text box and select the "GO" button, you will be sent to that page.

(9) "Review Submission": Follow the steps below for the role of the quality reviewer:

1. A table will display showing a "#", "Record ID", "Corrected by (SEID)", "Review Status", "Error Count", and "Flagged for Fraud". The table will be sorted by the order the records appear in the submission.

2. Select "Begin Review" and the "View Correction Detail" page will display the first record requiring quality review. Follow the tax examiner instructions in (7) above to view the details of the submission.

3. Complete the review of the fields in error by verifying the correction(s) shown in the "Field Correction" textbox. The checkboxes for the fields in error will automatically be selected.

   Note: If the reviewer selects checkboxes for other fields, they are able to view the value for that field.

4. Select "Save" or "Next" to determine if review was successful or if uncorrectable fields remain. On the last form in the submission the "Next" button will change to "Save".

5. Review all fields in the submission before selecting "Submit to Manager" and proceed to the next form for review.

6. When review is complete, the "Review Status" will change to "Review Complete (Updated)" or "Review Complete (No Changes)" and the "Submit to Manager" button is enabled.

7. Selecting "Submit to Manager" will result in a message stating "Your review has been successfully submitted". Select "OK" to return to the "Daily Inventory Report of Corrections" page.

   Note: If the "Correction Status" of the form is "Complete", then the "Flag Form" checkbox will be enabled. Otherwise, it will be disabled. If the "Flag Form" checkbox is updated, then the "Update Status" button will be enabled. Otherwise, it will be disabled.

8. There is no functionality in IRRP to print the "Error Detail" page. Use an alternative application to capture screen images when an error is identified and feedback is needed.

(1) The IRP image is unavailable in the Information Returns Review Portal (IRRP). As a result, tax examiners will access the IRP image using Service Center Recognition Image/Processing System (SCRIPS).

(2) After receiving SCRIPS access and a password, login to the system by taking the following actions:

1. Type an uppercase "S" followed by your five-character SEID in lowercase. Press the "Enter" key.

2. Type your password.

3. Select the correct SCRIPS processing system from the Site drop down menu.

4. Press "ALT L" key combination or "Enter".

5. Press "Esc" to continue login.

6. See IRM 3.41.274.10.1, Logging in to SCRIPS, for more information.

(3) The "Workstation Main Menu" window will display next. Take the following actions:

1. Select "6" for "Additional Functions" and "Enter".

2. A sub menu will display. Select "1" for Doc Review and "Enter".

3. Select Form Type "1" for IRP and "Enter".

4. The IRP Document Review window will display in the upper right corner. Enter the recipient DLN, found on the IRRP submission, in the Document Review box for DLN/SN.

   Note: Do not include hyphens or dashes "-" in the DLN/SN box.

5. The IRP image will display on the left side of the SCRIPS screen. Multiple images may display (1-3 images per page) based on the form type. See IRM Exhibit 3.10.8-6, Number of Returns Per Page Allowed on Service Center Recognition/Imaging Processing System (SCRIPS) Income Returns, for more information.

   Note: Ensure you are referring to the correct IRP image in SCRIPS that matches the DLN.

6. Select "ALT X" or "Esc" to exit to a previous menu.

(1) Boxes Displayed

(2) Form 1097-BTC, Bond Tax Credit, will display for the following error conditions:

• Box 1, "Total", does not equal the sum of boxes 5a to 5l, "January - December" within a ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

• Box 1, "Total", is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

• Box 5a, "January", is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

• Box 5b, "February", is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

• Box 5c, "March", is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

• Box 5d, "April", is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

• Box 5e, "May", is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

• Box 5f, "June", is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

• Box 5g, "July", is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

• Box 5h, "August", is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

• Box 5i, "September", is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

• Box 5j, "October", is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

• Box 5k, "November", is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

• Box 5l, "December", is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

(3) Correction Procedures:

1. If the entry in Box 1 does not equal the sum of boxes 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, and 5l, within a ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud.
   If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. See Exhibit 3.12.8-9, Signs of Fraud, for more information.
   If fraudulent activity is not suspected, select "Next" to continue

2. If the entries in Boxes 1, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, or 5l are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud.
   If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. See Exhibit 3.12.8-9, Signs of Fraud, for more information.
   If fraudulent activity is not suspected, select "Next" to continue.

(1) Boxes Displayed

(2) Form 1098, Mortgage Interest Statement will display for the following error conditions:

• Box 1, "Mortgage interest received from payer(s)/borrower(s)" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

• Box 2, "Outstanding mortgage principal" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

• Box 4, "Refund of overpaid interest" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

• Box 5, "Mortgage insurance premiums" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

• Box 6, "Points paid on purchase of principal residence" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

(3) Correction Procedures:

1. If the entries in Boxes 1, 2, 4, 5, or 6 are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud.
   If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. See Exhibit 3.12.8-9, Signs of Fraud, for more information.
   If fraudulent activity is not suspected, select "Next" to continue.

(1) Boxes Displayed:

(2) Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, will display for the following error conditions:

• Box 4c, "Gross proceeds from sale" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

• Box 6b, "Value of goods or services provided in exchange for the vehicle" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

(3) Correction Procedures:

1. If the entries in Boxes 4c or 6b are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and they are correct, review the SCRIPS image for signs of fraud.
   If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. See Exhibit 3.12.8-9, Signs of Fraud, for more information.
   If fraudulent activity is not suspected, select "Next" to continue.

(1) Boxes Displayed:

(2) Form 1098-E, Student Loan Interest Statement, will display for the following error conditions:

• Box 1, "Student loan interest received by lender" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

(3) Correction Procedures:

1. If the entry in Box 1 is greater than or equal to ≡ ≡ ≡ ≡ ≡ and correct, review the SCRIPS image for signs of fraud.
   If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. See Exhibit 3.12.8-9, Signs of Fraud, for more information.
   If fraudulent activity is not suspected, select "Next" to continue.

(1) Boxes Displayed:

(2) Form 1098-F, Fines, Penalties, and Other Amounts, will display for the following error conditions:

• Box 1, "Total amount required to be paid" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

• Box 2, "Amount to be paid for violation or potential violation" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

• Box 3, "Restitution/remediation amount" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

• Box 4, "Compliance amount" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

(3) Correction Procedures:

1. If the entries in Boxes 1, 2, 3, or 4, are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and correct, review the SCRIPS image for signs of fraud.
   If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. See Exhibit 3.12.8-9, Signs of Fraud, for more information.
   If fraudulent activity is not suspected, select "Next" to continue.

(1) Boxes Displayed:

(2) Form 1098-Q, Qualifying Longevity Annuity Contract Information, will display for the following error conditions:

• Box 1, "Annuity amounts on start date" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

• Box 3, "Total premiums" is not equal to or within a ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the sum of boxes 5a, January to- 5l, December.

• Box 3, "Total premiums" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

• Box 4, "FMV of QLAC" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

• Box 5a, "January" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

• Box 5b, "February" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

• Box 5c, "March" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

• Box 5d, "April" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

• Box 5e, "May" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

• Box 5f, "June" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

• Box 5g, "July" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

• Box 5h, "August" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

• Box 5i, "September", is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

• Box 5j, "October" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

• Box 5k, "November" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

• Box 5l, "December" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

(3) Correction Procedures:

1. If the entries in Boxes 1, 3, 4, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, or 5l are greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡ and correct, review the SCRIPS image for signs of fraud.
   If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. See Exhibit 3.12.8-9, Signs of Fraud, for more information.
   If fraudulent activity is not suspected, select "Next" to continue.

2. If Box 3 is not equal to or within a ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of Boxes 5a-5l, review the SCRIPS image correct entries.
   If entries are correct, select "Next".

(1) Boxes Displayed:

(2) Form 1098-T, Tuition Statement, will display for the following error conditions:

• Box 1, "Payments received for qualified tuition and related expenses" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

• Box 4, "Adjustments made for a prior year" is greater than or equal to ≡ ≡ ≡ ≡ ≡.

• Box 5, "Scholarships or grants" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

• Box 6, "Adjustments to scholarships or grants for a prior year" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡ ≡.

• Box 10, "Ins. contract reimb./refund" is greater than or equal to ≡ ≡ ≡ ≡ ≡ ≡.

(3) Correction Procedures:

1. If the entries in Boxes 1, 4, 5, 6, or 10 are greater than or equal to ≡ ≡ ≡ ≡ ≡ and correct, review the SCRIPS image for signs of fraud.
   If the submission appears to be fraudulent select the "Flag form for fraud" checkbox. See Exhibit 3.12.8-9, Signs of Fraud, for more information.
   If fraudulent activity is not suspected, select "Save" or "Next" to continue

(1) Boxes Displayed: