3.22.19. Foreign Trust System

(1) The Form 3520 is used to report ownership of a foreign trust by a U.S. person, transactions with foreign trusts and gifts or bequests received from foreign persons. The Form 3520 not only includes persons but corporations, partnerships, foundations, and estates. An extension is automatically given for Form 3520 when the taxpayer files an extension for their income tax return.

(2) The Form 3520-A gives a complete record of the trust’s activities, operations, and other relevant information. The U.S. owner is responsible to provide information about who received a distribution from the trust if in the U.S. and also must file a Substitute Form 3520-A if the trust does not file. Form 7004, Application for Automatic Extension of Time to File Certain Business Income Tax, Information and Other Returns, must be filed to request an extension of time. Any tax from income on the Form 3520-A will be paid with the filers tax return.

(1) Authority for these procedures include the following sections of the Internal Revenue Code (IRC) and their corresponding Treasury Regulations:

• IRC 1441 -IRC 1465, Withholding of Tax on Nonresident Aliens and Foreign Corporations

• IRC 1471 - IRC 1474, Taxes to Enforce Reporting on Certain Foreign Accounts

• IRC 6201, Assessment Authority

• IRC 6213(b), Restrictions Applicable to Deficiencies

• IRC 6301, Collection Authority

• IRC 6302, Mode or Time of Collection

• IRC 6402, Authority to Make Credits or Refunds

• IRC 6511, Limitations on Credit or Refund

(1) The Director, SP Office monitors operational performance for the Submission Processing campus.

(2) The Operations Manager watches operational performance for their operation.

(3) The team manager/lead monitors performance and ensuring employees have the tools to perform their duties.

(4) The international team employees follow the instructions contained in this IRM and the updated IRM instructions.

(1) Program Reports: The Monitoring Section under Submission Processing Program Management/Process Assurance monitors the ERS reports. Daily, weekly, and a periodic report is available to management through control-D Web Access to manage inventory and capture data for program planning and review. Refer to IRM 3.12.38, Error Resolution, BMF General Instructions, for a complete listing and description of ERS reports. Some of the reports for 3520 and 3520-A are:

• Form 6826, SCRS Error/Reject Display Request Card, is used daily to select the needed printouts for the 3520 returns.

• The Error Sort Card on SCRS, will show old requests, old error sort parameters used, requests input and new error sort parameters. This allows for information about and control of 3520 returns.

• Reports GMF 10-42 and GMF 10-43 provide the error pull list and daily volume reports.

• Command Code QRSEL is used to select documents to stay on the ERS Database one extra day from them being worked, to allow for review and correction. The information for the work selected is stored on the Control D System.

• Report LC76440 can be found on Control D daily. Using the reports menu, the following types of information can be generated: Julian Date, Notice Report, Dollar Reports, Employee Report or a Custom Select Report.

• Report LC76301 can be found on Control D daily. This report is input in the CARE 2.03 Access Database to generate accuracy reports for each return.

• Command Code SCFTR, and Command Code ERVIN can both be used to show what current status the return is in. ERVIN is only available while the return is in ERS inventory, while SCFTR is long term.

(2) Program Controls: The program Controls are measured by the following reviews:

• Embedded Quality Submission Processing (EQSP) IRM 3.30.30, Embedded Quality for Submission Processing

• Computer Assisted Review of Error Resolution (CARE)

• Balanced Measures

• Managerial Reviews

(3) Annual Review: This IRM is updated and reviewed annually to ensure accuracy and promote consistent tax administration. Review and concurrence are performed by affected offices according to the clearance process established in IRM 1.11.9, Internal management Documents, Clearing and Approving Internal Management Documents (IMD), prior to publishing.

(1) A glossary of terms and acronyms can be found in Exhibit 3.22.19-10.

(1) The following is a list of resources used by ERS tax examiners to complete the work:

• Submission Processing Design Center (SPDC) Job Aid 6807-001

• Servicewide Electronic Research Program (SERP)

• Integrated Data Retrieval System (IDRS)

• Integrated Automation Technologies (IAT)

• 3653C Correspondence Action Sheet.

(1) The Internal Revenue Service (IRS) Restructuring and Reform Act of 1998 (RRA98), Section 3705(a), gives identification requirements for all IRS employees working tax-related matters.

(2) All IRS employees who communicate by telephone, face-to-face, or any other method of correspondence with taxpayers or their personal representatives on tax-related matters must give (at a minimum) the following information:

1. Telephone Contact - Their title (e.g., Mr., Mrs., Ms., Miss), last name and badge identification (ID Card) number. Toll-free employees may also give their location for identification purposes. Treat faxes to taxpayers on tax-related matters as correspondence and include the required information.

2. Face-to-Face Contact - Their title (e.g., Mr., Mrs., Ms., Miss), give as proper during the conversation, their last name and badge identification (ID Card) number.

3. Correspondence (sent to the taxpayer and authorized representatives) - A telephone number that taxpayers can call for answers to questions. In addition, manually generated correspondence must have the employee’s title (e.g., Mr., Mrs., Ms., Miss), last name, Integrated Data Retrieval System (IDRS) number, and letter system number, which are systemically generated by IDRS. Treat faxes to taxpayers on tax-related matters as correspondence and include the required information.

4. Correspondex letters - Specific employee name and telephone number if the employee initiating the correspondence is in the best position to respond to any questions the taxpayer may have or if the taxpayer is being asked to give more case-related information. If the taxpayer does not need to contact a specific employee, the correspondence needs only an IRS telephone number and standard signature.

(3) When a taxpayer requests to speak with a specific employee who previously worked their inquiry or request, or complains about the level of service previously given, make every effort to resolve the taxpayer’s inquiry. If unable to resolve the issue, refer the inquiry using established procedures to the manager.

(4) Secretaries, receptionists, or other people who answer the telephone in functional offices need to identify themselves. They should provide their badge identification (ID Card) number only if they are answering telephones which are routinely used to give tax or account information.

(5) It is not necessary to repeat the badge identification (ID Card) number on a subsequent contact, when the nature of an employee’s work involves multiple contacts with the same taxpayer and the employee has given the taxpayer (either by telephone or in-person) their badge identification (ID Card) number on the first contact.

(1) The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS), led by the National Taxpayer Advocate. Its job is to protect taxpayers’ rights by striving to ensure that every taxpayer is treated fairly and knows and understands their rights under the Taxpayers Bill of Rights (TBOR). TAS offers free help to taxpayers, including when taxpayers face financial difficulties due to an IRS problem, when they are unable to resolve tax problems they haven’t been able to resolve on their own, or when they need assistance to address an IRS system, process, or procedure that is not functioning as it should. TAS has at least one taxpayer advocate office located in every state, the District of Columbia, and Puerto Rico.

(2) TAS uses Form 12412, Operations Assistance Request (OAR). to start the OAR process of referring a case to the Taxpayer Services (TS) Division, to affect the resolution of the taxpayer’s problem. For more information, refer to IRM 13.1.19, Taxpayer Advocate Service, Taxpayer Advocate Case Procedures, Advocating With Operations Assistance Request (OARs).

(3) Refer taxpayers to TAS when the contact meets TAS criteria or when Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), is attached and steps cannot be taken to resolve the taxpayers issue the same day.

(4) The definition of "same day resolution" is within 24 hours. The following two situations meet the definition of "same day resolution":

• The issue can be resolved within 24 hours.

• IRS takes steps within 24 hours to resolve the taxpayer’s issue.

(5) When making a TAS referral, use Form 911, and forward to TAS following your local procedures.

(6) See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, for more information.

(1) BMF Identification (ID) Theft is increasing. If a case is found with attachments or correspondence showing the taxpayer is a victim of "ID Theft":

1. SSPND with Action Code 360 to route the return to Planning and Analysis (P&A).

2. Attach Form 4227, Intra-SC Reject or Routing Slip, (or other proper routing slip) with the notation "ID THEFT".

3. Give the entire case to the manager/lead.

(2) The manager/lead will expedite the case to the P&A staff for referral to one of the Submission Processing (SP) BMF ID Theft liaisons. The taxpayer must show that they are a victim of "ID Theft"; do not send cases that are subject to Criminal Investigation (CI), Examination (Exam), or Fraud review.

(1) Submit IRM deviations in writing following instructions from IRM 1.11.2.2.3, When Procedures Deviate from the IRM, and elevate through proper channels for executive approval.

(1) Taxpayers may send tax return information via fax as part of return perfection even when submitting a signature. In circumstances where contact with the taxpayer was made and documented, faxed signatures are acceptable.

(2) Contact with the taxpayer may be by telephone or correspondence. Follow local procedures to decide which method of contact to use.

(3) Indicate the fax paragraph on the approved Correspondence Action Sheet to inform the taxpayer of the fax options.

(4) Use the following resources to make sure you are speaking with the taxpayer or authorized representative before disclosing any tax information:

• IRM 21.1.3.2.3, Required Taxpayer Authentication

• IRM 21.1.3.2.4, Additional Taxpayer Authentication

(5) Before leaving any messages on a taxpayer’s answering machine, review:

• IRM 10.5.1.6.7.2, Answering Machine or Voicemail

• IRM 10.8.1, Information Technology (IT) Security, Policy and Guidance

(1) IRC 6103 establishes the taxpayers right to privacy of tax information. You must be sure that you provide correct information to the correct taxpayer or authorized representative. Check IDRS Command Code (CC) CFINK for a power of attorney (POA).

(2) Taxpayer returns and return information must remain confidential as provided for in IRC 6103, Confidentiality and disclosure of returns and return information. IRC 7431 provides civil damages for unauthorized disclosure of returns and return information. IRC 7213 and IRC 7213A provide criminal penalties for unauthorized disclosure or unauthorized inspection of returns and return information and require employees be discharged from duty if charged and convicted of these offenses.

(3) For more information on General Disclosure Guidelines refer to IRM 21.1.3, Operational Guidelines Overview and for full discussions refer to IRM 11.3.1 Introduction to Disclosure through IRM 11.3.40, Disclosures Involving Trust Fund Recovery Penalty Assessments.

(1) An Individual Taxpayer Identification Number (ITIN) is a tax processing number issued by the Internal Revenue Service. It is a nine-digit number that always begins with the number 9 and the fourth and fifth digits are within the following ranges: 50-65, 70-88, 90-92, and 94-99. The ranges are listed below.

• 9XX-50-XXXX through 9XX-65-XXXX

• 9XX-70-XXXX through 9XX-88-XXXX

• 9XX-90-XXXX through 9XX-92-XXXX

• 9XX-94-XXXX through 9XX-99-XXXX

(2) IRS issues ITINs to individuals who must have a U.S. taxpayer identification number but who do not have and are not eligible to obtain a Social Security Number (SSN) from the Social Security Administration (SSA).

(3) ITINs are issued regardless of immigration status because both resident and nonresident aliens may have U.S. tax return and payment responsibilities under the Internal Revenue Code.

(4) Forward any Form W-7 and the required supporting documentation (e.g., passports, birth certificates, etc.) to the ITIN Unit located at the Austin Submission Processing Campus.

(1) The purpose of this initiative is to achieve consistency in the Business Master File (BMF) Error Resolution System (ERS) processing IRMs.

(2) Ogden, Kansas City, and Return Processing Branch, BMF Code and Edit and Error Resolution System (ERS) identified and developed topics for BMF Consistency.

(3) A ♦ (diamond) before and after the subsection title shows BMF Consistency subsections.

(4) Text in normal print is the common process for BMF returns. The text in BOLD print is form specific and applies to this IRM only.

(1) It is important to leave a legible Working Trail (or Action Trail) using blue ink for those who may work with the return later.

(2) For Form 3520-A, write all Taxpayer Notice Codes (TPNCs) 90 on the front of the return in the upper left corner (or use Form 12648, Error Correction 90 TPNC).

(3) If corresponding with a non-suspense letter, X and write the corrected money amounts to the left of each original point(s) of error. Write money amounts in dollars only or dollars and cents, as applicable. Arrowing is allowed for money amounts when there are no intervening entries between the arrow and the line to which the money is to be entered.

(4) Leave a working trail on the return when changes are made to the following items:

• Employer Identification Number (EIN) or Social Security Number (SSN)

• Tax Period

• Received Date

• Computer Condition Code (CCC)

• Correspondence Received Date (CRD)

(5) When working Reject re-inputs, circle out any previous Action Codes shown on the front of the return, if no longer applicable.

(6) When working Rejects, line through the DLN in red and write Voided with the date above the DLN, when voiding a return.

(1) Documents on which the transcribed data failed one or more of the consistencies, math verification, or validity tests in the computer program.

(2) The Error Register is made up of Sections and Fields that directly or indirectly relate to the Data Sections and items transcribed and input to the computer.

(1) An error or reject record that had a correction input, but still contains an invalid or math error needing correction.

(1) A part of a record containing data fields for a specific schedule or part of the source document.

(2) Each Section is identified by a two-digit section number.

(1) A field is a specific line of information picked up from a form, schedule, or other document.

(2) A section on the Error Register contains a certain number of fields that always appear, whether the field contains an entry or is blank.

(3) Each field is shown by an Alpha Indicator (letter) which is located at the beginning of each field.

(4) A field is either FIXED (no field breaker) or VARIABLE (ends with a field breaker).

(1) A field breaker is a special symbol which means the end of a variable field.

(2) The most common field breaker is a plus sign (+), although some fields can end with a minus sign (-), indicating a loss or a refund.

(3) The field breaker will always appear at the end of the field whether it contains data or not.

(4) When changing the data in a field on the Error Register and you enter a positive field breaker, enter a comma (,) and not the plus sign (+).

(5) When changing the data in a field on the Error Register and you enter a negative field breaker, enter a pound (#) sign and not the minus sign (-).

(6) Do not line through a field breaker unless you are changing it to a different one.

(7) When a section is added to the error register, only the fields which contain data are actually entered onto the register. The field breakers used would be the comma and/or pound sign, as required, but not the plus or minus sign.

(8) A few fields on the error register do not end with a field breaker, or any other indication of the end of the field. These are known as "Fixed" fields. Information for these fields will be found in the IRM under each specific field explanation.

(1) Action codes show that specific information is missing or that the record is to be rejected from processing. The Action Code must contain enough detail to show if correspondence needs to be sent to the taxpayer or specific in-house research or action required.

(2) Only one action code may be entered in any one section of the Error Register to correct that section. The Action Codes valid for this program are, 2, 3, 4, 5, 6, 7, and 9.

• If two incompatible action codes are required, the return must "loop".

• The definitions and rules of usage for the following action codes apply to the Error Register Correction Procedures.

(1) Issue correspondence to resolve any conditions that cause the return to be unprocessable, per IRM instructions.

(2) If Form 3520 or Form 3520-A are mailed between August 28, 2021, through October 31, 2024, accept a digital signature.

(3) All taxpayer correspondence is governed by the guidelines in IRM 21.3.3, Incoming and Outgoing Correspondence/Letters. Correspondence includes all written communication from a taxpayer or their representative, excluding tax returns, whether solicited or unsolicited, and includes:

• Responses to IRS requests for information or data

• Requests for information, including that which may accompany tax returns

• Annotated notice responses

• Other correspondence providing more information or disputing a notice

(4) In all instances where you are instructed to correspond for missing information on Form 3520 or Form 3520-A, completely examine the return to ensure that all missing information is requested in the same letter. Initiate correspondence one time only.

(5) Issue correspondence to resolve any conditions causing the return to be unworkable or unprocessable. Initiate correspondence with the primary U.S. taxpayer only (Form 3520, page 1, Lines 1a - 1h, or Form 3520-A, page 3, Lines 6a - 6g).

(6) Form 3520 only: Always correspond using 3653C CAS, mark Line 1, on a blank Form 3520 return where the taxpayer says they have no activity to report.

(1) A return must contain the following specific items before it is considered processable. If they are not present and cannot be found on the return or its attachments, then ERS will research IDRS, to locate the information to make the return processable.

• An Employer Identification Number (EIN), SSN, or ITIN

• A legible name (for the Name Control)

• A valid Tax Period (199812 and subsequent)

(2) Conditions which make a document unprocessable are:

• The name is illegible or incomplete and the Name Control cannot be determined.

• The EIN, SSN, or ITIN contains other than nine numeric characters and cannot be perfected from information on the return or attachments.

• The document has more than one ElN.

• The filer has stated that they have combined information for more than one tax period or more than one type of return.

• Data entries are so incomplete or illegible that they cannot be perfected or transcribed.

• The document has been mis-blocked.

• The return is unsigned.

• The return has only entity data and no other statements or attachments from the taxpayer.

• Any condition set forth as unprocessable in the sections on processing specific documents.

(1) Use the following instructions when processing special or nonstandard returns for Form 3520.

(1) The primary goal in identifying tax returns for examination is to promote the highest degree of voluntary compliance. Examination gives support and helps Submission Processing (SP) with any questionable return found during processing. Exam has a vast multitude of programs and tolerance criteria already found in several IRM sections. SP can refer any questionable return to Exam, unless prohibited by instructions currently found in several IRMs.

(1) These errors result when required data is missing, or when incorrect data is present.

(2) These errors are shown by an asterisk (*) printed before the invalid field.

(3) An asterisk may also be printed before a field for verification purposes.

(4) Correction Procedures:

1. Compare the return entry with the Error Register field.

2. Enter Action Code "6".

3. Line out the incorrect field.

4. Enter the correct data immediately above the lined-out data.

(1) These errors include:

• Missing data

• Extraneous data

• Integrated Submission and Remittance Process (ISRP) errors

• Terminus errors

(1) These errors are caused when the computer computation differs from the taxpayer’s computation or the transcribed amount.

(2) Math Errors occur when:

• There is a transcription error.

• The taxpayer reports more entries than can be transcribed.

• The taxpayer makes a mistake in a calculation.

(3) When a math error occurs,

1. The computed amount in question will underprint with the computers calculation.

2. If the taxpayer has more entries than transcribed fields, the total will be entered in the proper "verified field".

(4) Use the "verified" field to bypass the math check on loop.

(5) If the transcription is correct, use Action Code "6" to enter the computers calculation in the "verified" field.

(6) If the computer cannot compute the amount correctly (because there are more taxpayer entries than can be transcribed),

• Verify the taxpayers computation.

• Enter Action Code "6" to enter the verified total into the "verified" field. Only use the verified fields when there are more entries than transcribed fields.

(7) To correct math/consistency errors:

1. Compare the transcribed amount listed above the underprinted figure on the Error Register to the Form 3520 to ensure that the information is transcribed accurately.

2. If the transcription is correct, and the error is within tolerance, bring up the underprinted amount into the verified field.

3. If the transcription is correct, and the error is not within tolerance, use Action Code "6" to enter the manual calculation into the "verified" field.

4. Always leave a working trail to ensure that any correction made on the Error Register is also made to the return itself.

(1) An invalid correction attempt error is caused by:

• an incorrect entry on the Error Register

• an ISRP error when transcribing data from the Error Register

(2) A complete description of invalid attempts may be found in IRM 3.12.38, BMF General Instructions for Campus Error Resolution.

(3) When an invalid correction attempt is detected, "AA" is printed to the right of the Batch Number on the Document Identification Line of the Loop Error Register.

(4) If the cause of the invalid correction attempt can be determined, correct the Loop Error Register as if no attempt had been made to correct it before.

(5) If the cause of the invalid correction attempt cannot be determined, enter Action Code "7".

(1) To correct illegible or missing data:

1. Enter Action Code "3".

2. Charge out the return.

3. Prepare Form 4227 to Rejects.

(2) Rejects will input a Notice of Action on the Master File as discussed below by using IDRS Command Code REQ77/FRM77 when:

1. An unprocessable return is rejected and sufficient information is available: enter TC 599 and enter Closing Code 17 to defer the normal delinquency check.

2. The EIN, Name Control, MFT, and Tax Period are present; enter TC 599 and enter Closing Code 17.

(1) Field 01-A is a four-position field that must be present.

(2) Valid characters are alpha (a-z), numeric (0-9), ampersand (&), hyphen (-), and blank.

(3) Change a slash (/) or decimal point (.) in the Name Control to a hyphen (-). Use the hyphen when performing research.

(4) The name control comes from the name on Line 1a.

(5) A filer may be:

• An individual

• A trust

• An estate

• A partnership

• A corporation

• A foundation

(6) If Field 01-A underprints, verify Field 01-B contains the proper indicator:

• "0" (zero) if the TIN is an SSN

• blank if the TIN is an EIN

(7) To delete an entry in Field 01-B,

1. Line thru the entry in Field 01-B.

2. Enter "1" in a circle above Field 01-B (fixed field).

   Note: Even though you corrected Field 01-B, you must enter "1" in Field 01-Z (Entity Underprint Code) to clear the underprint.

(8) If the field underprints with a different name control (not "XXXX"):

1. Verify the Name Control, and TIN (Field 01-C) are entered correctly.

2. If transcribed incorrectly, enter the correct name (or TIN) in the corresponding field(s) using Action Code "6".

   Reminder: When correcting the TIN, enter a "1" in Field 01-Z (Entity Underprint Code) to clear the Name Control underprint. Make sure the correct TIN is entered (e.g., an SSN for an individual or an EIN for anything else).

3. If the correct name control is different from the underprint, enter a "1" in Field 01-Z (Entity Underprint Code).

4. If the name control (and EIN) is transcribed correctly, research for a correct TIN using NAMEE and/or NAMEB. If no record, SCRS will reject the return and Rejects will send it to Entity Control.

(9) If the Name Control underprints with "XXXX":

1. Be sure that the name control/name and TIN are transcribed correctly.

2. Research CC NAMEE and NAMEB for a correct TIN on INOLE to determine how the name and name control appear on Master File.

3. If the TIN is in orange ink (meaning that it was assigned by Entity Control), be sure it is transcribed correctly.

4. Enter "1" in Field 01-Z.

   Note: If the return is processed after the due date, enter the Entity Assignment Date (located next to the TIN in orange ink) in Field 01-H.

5. If in your research you find a good TIN, enter it, and issue IDRS Letter 3875C. Ensure the correct name control is entered in Field 01-A, and Field 01-Z contains a "1".

Exception: Do not send Correspondence Action Sheet (CAS) 3875C, if less than three digits of the EIN are incorrect, or if the EIN is transposed, different or missing.

(10) Whether the EIN/SSN is written in orange or not (e.g., it is a taxpayer or Code and Edit (C&E) entry), verify that the Name Control and EIN/SSN are transcribed correctly.

1. If the transcription is incorrect, correct the data with Action Code "6".

   Reminder: When correcting the TIN, enter "1" in Field 01-Z (EUC) to clear the Name Control underprint.

2. If the transcription is correct, research by entering Action Code "3".

(11) Research to determine the correct Name Control and/or TIN in the following order:

• Command Code "NAMEB, NAMEE, NAMEI or NAMES".

• Ensure that the TIN is correct.

• Command Code "ENMOD and INOLE".

• Ensure that the TIN is present.

(12) If a change has been made to the first or second name line on a pre-addressed label, with no change to the TIN (e.g., No TC 013 appears in the upper left corner of the return):

1. Prepare Form 4227 to reject using Action Code "3".

2. Rejects will send to Entity Control.

(13) If the taxpayer has changed the TIN on a pre-addressed label,

1. Prepare Form 4227 to reject using Action Code "3".

2. Rejects will send to Entity Control, notating "TAXPAYER CHANGED THE TIN" on the Form 4227.

(14) If it is ever necessary to use BMFOL to input a TC 013 for a name change, Form 3520 will not take a joint name (Taxpayer and spouse) as the primary name on BNCHG. It must be one or the other, depending on who filed the return. If both names are on the return, use the first name shown.

(1) Field 01-B is a one-position field that must be entered if the filers TIN is an SSN or ITIN.

(2) Valid characters are "0" and blank.

(3) If the field is missing or invalid on the Error Register, determine if the TIN provided by the filer is an SSN/ITIN or an EIN. See Figure 3.22.19-2 Tin Type (SSN).

(4) Sometimes on the Rejects Register, Field 01-B may be invalid because there is a "2" in the field. This is an occasional program problem, because the "2" should not be generated until the return posts (the "2" means the TIN is an EIN). This causes an unpostable condition (UNP 301) also. When this occurs, look at the TIN on the return and change the TIN indicator field: "0" for an SSN and blank for an EIN. If you blank the field, enter a "1" in a circle above it, as Field 01-B is a fixed field (no field breaker).

(1) Field 01-C is a nine-position field that must be present.

(2) Valid characters are numeric (0-9).

(3) Field is invalid if any of the following conditions are present:

• The entry is less than nine digits.

• The entry consists of all the same number, e.g., all zeros (0), all sixes (6), all nines (9), etc.

• EIN begins with 00, 07, 08, 09, 17, 18, 19, 29, 49, 78, 79, or 89.

(4) Entries in this field may be any of the following:

• EIN (Employer Identification Number)

• SSN (Social Security Number)

• ITIN (Individual Taxpayer Identification Number)

(5) When researching an EIN, you may see any of the following at the end of the EIN:

• "#" means the EIN is newly assigned but not yet posted.

• "9" means the EIN is new and not yet validated.

• "K" means the EIN is from the Key Index File.

• "P" means the EIN is from a Plan Administrator.

(1) Field 01-D is a six-position field that must be present. The tax period is on the preprinted label or edited in the upper right corner of the return, to the left of the pre-printed year in YYYYMM format. The fifth and sixth positions must contain a valid two-position numeric month designation (0-12).

(2) Valid characters are numeric (0-9).

(3) Field 01-D will be invalid if any of the following is present:

• Field 01-D is blank.

• The month is not in the range of 01-12.

• The tax period is prior to 199812.

• The tax period is for a future period (later than the register date).

• The tax period is a month or less in the future.

(4) Form 3520 may be filed for either a calendar or fiscal year.

(5) The Tax Period month will underprint if it is different from the month transcribed.

(1) Field 01-E is an eight-position field that must be present.

(2) Valid conditions for Field 01-E are:

• Must be in YYYYMMDD format

• Must be all numeric (0-9)

(3) Field 01-E is invalid when any of the following conditions are present:

• Field is blank or contains less than eight digits

• It is not in the proper YYYYMMDD format

• It is a future date

• Field is prior to the tax period

• The month is not 01-12 or the day is not 01-31, depending upon the month

(4) Correct coding and transcription errors.

(5) Use the following chart to select and enter the Received Date for returns addressed to IRS:

(1) The Centralized Authorization File (CAF) indicator is no longer required to be entered.

(2) If there is an entry in field 01-F delete it. Field 01-F will always be blank.

(1) Field 01-G is a 10 - position field that may or may not be present.

(2) Field 01-G is located in the upper section of Form 3520 to the right of the "Amended return" checkbox on Line B.

(3) The valid characters for Field 01-G are: "C" (Do Not enter CCC "C" until further notice.), "F", "G", "I" "N", "R", "U", "3", "4", and "5".

(1) Field 01-H is an eight-position field that may or may not be present.

(2) The valid characters are numeric (0-9) in YYYYMMDD format or blank.

(3) Field 01-H is invalid if any of the following is present:

• The entry is not in YYYYMMDD format

• The entry is the same as the Received Date in Field 01-E

• The entry is earlier than the Received Date in Field 01-E

• The entry is earlier than the return due date (including the grace period)

(4) Write the Correspondence Received Date above Line 1, Box b, Identification number, and enter it in Field 01-H when a reply to correspondence is received.

(5) Review the attached correspondence to determine the reply received date.

(6) Do not enter a date in Field 01-H if:

• The taxpayer is not at fault.

• The correspondence is due to IRS error.

(1) Field 01-I is a one-position field that must be present.

(2) Valid characters are:

• "I" - Individual

• "P" - Partnership

• "C" - Corporation

• "T" - Trust

• "E" - Executor

(3) The Type of Return Code is located in the right margin next to the Executor box on Line B.

(4) Correct Field 01-I as follows:

(1) Field 01-J is a one-position field that may or may not be present.

(2) Valid characters are “1” and "0" zero.

(3) Field 01-J is invalid if an entry other than “1” or "0" zero is present.

(1) Field 01-K is a one-position field that must be present if there are entries in Part I (Lines 5a through 19) of Form 3520, pages 2 and 3.

(2) Valid characters are "1" and blank.

(3) Field 01-K is invalid if an entry other than 1 is present.

(1) Field 01-L is a one-position field that must be present if there are entries in Part 2 (Lines 20 through 23) of Form 3520, page 4.

(2) Valid characters are "1" and blank.

(3) Field 01-L is invalid if an entry other than 1 is present.

(1) Field 01-M is a one-position field that must be present if there are entries in Part 3 (Sections 13 through 18) of Form 3520, pages 4 and 5.

(2) Valid characters are "1", "2", and blank.

(3) Field 01-M is invalid if an entry other than 1 or 2 is present.

(1) Field 01-N is a one-position field that must be present if there are entries in Part 4 (Sections 19 and 20) of Form 3520, page 6.

(2) Valid characters are "1" and blank.

(3) Field 01-N is invalid if an entry other than 1 is present.

(1) Valid characters are blank or 1.

(2) Field 01-O is invalid if other than 1 or blank.

(3) Correction Procedures:

1. If the box is checked, or the taxpayer indicates it should be checked, enter a one.

2. If the box is not checked, blank the field.

(1) Field 01-P is a six-position field that may be present.

(2) Valid characters are alpha (a-z) and numeric.

(3) Valid entries can be three to six positions.

(4) Valid Form numbers are

• 1040

• 1041

• 1120 Series

• 1065

• 706

(5) Field 01-P is invalid if any of the following is present:

• The first position is blank followed by a significant entry

• A form other than those listed in (4) above

• If Form 1040 is listed and CCC "5" is not present

(6) Correction Procedures:

1. Correct coding and transcription errors.

(1) Field 01-Q is a one-position field. Valid characters are "0" and blank.

(2) If Field 01-R is an SSN or ITIN enter a 0 (zero) in Field 01-Q.

(3) Blank Field 01-Q if Field 01-R is an EIN or blank.

(1) Field 01-R is a nine-position field that may be present.

(2) Valid characters are numeric (0-9) or blank.

(3) Field is invalid if any of the following conditions are present:

• The entry is less than nine digits.

• The entry consists of all the same number, e.g., all zeros (0), all sixes (6), all nines (9), etc.

• EIN begins with 00, 07, 08, 09, 17, 18, 19, 29, 49, 78, 79, or 89.

(4) Entries in this field may be any of the following:

• EIN (Employer Identification Number)

• SSN (Social Security Number)

• ITIN (Individual Taxpayer Identification Number)

(5) Correct the field using the information provided on the return or on an attachment to the return.

(6) Leave the field blank if the TIN cannot be determined.

(1) Field 01-S is a 35 - position field that may or may not be present. If the "In-Care-of" Name is present, then enter it in Field 01-S.

(2) The valid characters are alpha (a-z), numeric (0-9), ampersand (&), percent (%), hyphen (-) and slash (/).

(3) Field 01-S is invalid if any of the following conditions are present:

• The first position is blank

• The first character of the "in-care-of" name is not alpha or numeric

• There are two consecutive blanks between significant characters

(1) Field 01-T is a 35 - position field for Form 3520 (or Field 02FAD for Form 3520-A) that may or may not be present.

(2) Ogden Submission Processing Campus will work all foreign/international addresses and U.S. Territories returns.

(3) The valid characters are alpha (a-z), numeric (0-9), hyphen/dash (-), slash (/) and blank.

(4) Field 01-T (or Field 02FAD for Form 3520-A) is invalid if any of the following conditions are present:

• The first position is blank.

• Any character follows two consecutive blanks.

• There are more than 35 characters in the field.

(5) The determination of a foreign address is based only on the address of the person filing the return.

1. A foreign (international) address is any address that is not in one of the 50 states or the District of Columbia.

2. All U.S. Territories are considered foreign for processing purposes.

(6) A foreign address will contain:

• Street address or P.O. Box.

• City or town name.

• Other principal subdivision (e.g., province, state, county, etc.).

• Postal code, if present, can be before or after the city, town, province, state, county, etc. name but always before the foreign country.

• Foreign country. See Section 5 of Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries.

(7) See Exhibit 3.22.19-3, Province, state and Territory abbreviations, for the correct abbreviation if the address contains a state, province or territory from the following countries:

• Australia

• Brazil

• Canada

• Cuba

• Italy

• Mexico

• The Netherlands

(8) Returns with an address in the U.S. Territories are considered foreign returns for processing purposes but are entered in the same way as domestic addresses.

1. A two-character alpha code must be entered in Field 01-V for the territory name. See Figure 3.22.19-6 U.S. Territories and Freely Associated States.

2. A ZIP Code must be present for U.S. Territories and Freely Associated States.

(9) The U.S. Postal Service established new address requirements for Army Post Office (APO), Fleet Post Office (FPO), Diplomatic Post Office (DPO) addresses. If the old address appears (e.g., APO New York, NY 091XX), convert to the new state code abbreviation based on the ZIP Code (e.g., the previous example would be converted to APO AE 091XX). APO/FPO/DPO addresses are considered domestic addresses. Refer to conversion chart below:

(1) Field 01-U is a 35 - position field for Form 3520 (or Field 02ADD for Form 3520-A) that must be present.

(2) The valid characters are alpha (a-z), numeric (0-9), dash/hyphen (-), slash (/) and blank.

(3) Field 01-U is invalid if any of the following conditions are present:

• Any character is present other than alpha, numeric, blank, dash or slash

• The first position is blank

• Any character follows two consecutive blanks

• There are more than 35 characters present in the field.

(4) When entering either the mailing address or location address information, remember the following guidelines:

1. Ensure that a house or building number is present.

2. Always input the suite, apartment number, room number, etc. at the end of the street address line.

3. If present, always input the street suffix, such as street, drive, lane, terrace, etc. See Document 7475, Section 3, for address abbreviations.

4. If present, always include the direction information, such as North, South, East, West, etc.

5. If the name of a street is also a direction and a direction is present, abbreviate the direction only and not the name of the street.

   Example: 1836 West South Street would be entered as 1836 W South St.

(5) Enter Action Code "6" to the left of Section 01, when correcting the address.

(1) Field 01-V is a 22 - position field that must be present.

(2) When a foreign address is present, then the foreign country code will be entered in Field 01-V. See Document 7475, Section 5 for a list of valid foreign country codes.

(3) Valid characters are alpha (a-z) and blank.

(4) Field 01-V is invalid if any of the following conditions are present:

• The first position is blank

• Any position contains other than a blank or alpha

• Any character follows two consecutive blanks

• The Major City Code does not match any of the valid codes in the Major City Code Table. See Document 7475, Section 2.

  Note: Certain cities within each state are designated Major Cities and are assigned a special code of two alpha characters. ISRP will enter the Major City Code as proper. This code represents the city and state and is transcribed on the error record with no intervening blanks and no other characters in the City field either before or after the code.

• Foreign country code is not valid, or Field 01-V contains "XX"

(5) Correct coding and transcription errors, and refer to the following correction procedures:

(1) Field 01-W is a two-position field that must be present.

(2) The valid characters are alpha (a-z) and period.

(3) If Field 01-W contains alpha, then the entry must be on the list of valid state codes.

(4) If Field 01-W contains a period, then it must be followed by a blank and no other entry.

(5) If the address is one of the U.S. States or a U.S. Territories, or Freely Associated States (see Figure 3.22.19-6), enter the valid state code from the list of valid state codes. See Document 7475.

(1) Field 01-X is a 12 - position field that must be present for all U.S. and U.S. Territory addresses. It must not be present for other foreign addresses.

(2) The valid characters are numeric (0-9).

(3) A minimum of five (5) digits must be entered when required but up to 12 digits can be entered.

(4) Field 01-X is invalid when any of the following conditions are present:

• Field 01-X is blank and there is a valid state code in Field 01-W.

• Field 01-X is present, and a period is present in Field 01-W.

• The ZIP Code in Field 01-X does not agree with the state code in Field 01-W.

(5) Postal codes from any foreign country cannot appear in Field 01-X. Postal codes are part of the foreign address.

(6) If Form 8822, Change of Address, or Form 8822-B, Change of Address or Responsible Party - Business, is attached to the return, compare the name and address information on the Form 8822 or Form 8822-B to the return.

(1) Field 01-Y is a two-position field that must be present when Field 01-W contains a period in the first position.

(2) Valid characters are alpha (a-z).

(3) Field 01-Y is invalid when any of the following conditions are present:

• Field 01-Y contains characters other than alpha

• Field 01-Y is blank and there is a "period" or "blank" in Field 01-W.

(4) If the Country Code is missing or invalid, enter the correct Country Code in Field 01-Y. See Document 7475, Section 5 for a list of valid Country Codes.

(5) For Line 1h only, Canada will use the code for the province or territory if it is listed on the return. If line 1h has a U.S. territory or says United States, it should be circled out. They are not considered a foreign country for Form 3520.

(1) Field 01-Z is a one-position field that may be present.

(2) Entries to this field can only be made during the error resolution process.

(3) Valid characters are "1", "2", "3" and blank.

(4) Enter the correct Entity Underprint Code in Field 01-Z to clear the underprint:

• "1" - clears the Name Control underprint

• "2" - clears the Tax Period underprint

• "3" - clears both the Name Control and Tax Period underprints

(1) Field 02-A is a 40 - position field that must be completed if Field 01-L is checked.

(2) Valid characters are alpha (a-z), numeric (0-9), ampersand (&), hyphen (-) and blank.

(1) Field 02-B is a one-position field. Valid entries are 0 (zero) and Blank.

(2) If Field 02-C is an SSN or ITIN enter 0 (zero) in field 02-B.

(3) Blank Field 02-B if Field 02-C is an EIN or blank.

(4) See IRM 3.22.19.8.3 for EIN exceptions.

(1) Field 02-C is a nine-position field that must be present if Field 01-L is checked.

1. When the taxpayer is reporting a gift from a foreign person on Part IV.

2. When checkbox 4 is checked and line 2b is blank.

   Note: Enter CCC "N" if the criteria above are met and no EIN is required, to bypass the EIN requirement.

(1) Field 01-D is a 35 - position field that may be present.

(2) See IRM 3.22.19.7.20 Foreign Address, and IRM 3.22.19.7.21 and Street Address for correction procedures.

(1) Field 02-E is an eight - position field that may be present.

(2) Date must be entered in MMDDYYYY.

(3) Correction Procedures:

1. If an incomplete date, correct transcription in MMDDYYYY.

2. If the return is 2019 or prior blank the field.

(1) Field 02-F is a 22 - position field that may be present.

(2) See IRM 3.22.19.7.22 for correction procedures.

(1) Field 02-G is a two-position field that may be present. See Document 7475.

(1) Field 02-H is a 12 - position field that may be present. See Document 7475.

(1) Field 02-I is a two-position field that may be present.

(2) Valid characters are alpha (a-z).

(3) Field 02-I is invalid if the field contains an entry other than alpha.

(4) If the Country Code is missing or invalid, enter the correct Country Code in Field 02-I. See Document 7475, Section 5 for a list of valid Country Codes.

(1) Field 02-J is a one-position field that may be present.

(2) Valid characters are "1", "2", "3" and blank.

(1) Field 02-K is a 40 - position field that must be present if Field 02-J is "1" (Question 3 checked "Yes").

(2) Valid characters are alpha (a-z), numeric (0-9), ampersand (&), hyphen (-), percent (%) and blank.

(1) Field 02-L is a one-position field. Valid entries are 0 (zero) and Blank.

(2) If Field 02-M is an SSN or ITIN enter a "0" (zero) in Field 02-L.

(3) "Blank" Field 02-L if Field 02-M, Line 3b on the return, is an EIN or blank.

(4) Also see IRM 3.22.19.8.3 for EIN exceptions.

(1) Field 02-M is a nine-position field that may be present if Field 02-J is "1" (Question 3 checked "Yes").

(2) See IRM 3.22.19.8.3 for correction procedures.

(1) Field 02-N is a 35 - position field that must be present if Field 02-J is "1" (Question 3 checked "Yes").

(1) Field 02-O is a 22 - position field that must be present if Field 02-J is "1" (Question 3 checked "Yes").

(1) Field 02-P is a two - position field that must be present if Field 02-J is "1" (Question 3 checked "Yes").

(1) Field 02-Q is a 12 - position field that must be present if Field 02-J is "1" (Question 3 checked "Yes").

(1) Field 02-R is a two - position field that must be present if Field 02-J is "1" (Question 3 checked "Yes").

(2) Valid characters are alpha (a-z).

(3) Field 02-R is invalid if the field contains and entry other than alpha.

(4) If the Country Code is missing or invalid, enter the correct Country Code in Field 02-R. See Document 7475, Section 5 for a list of valid Country Codes.

(1) Field 02-S is a 40 - position field that may be present.

(2) See IRM 3.22.19.8.11 for correction procedures.

(1) Field 02-T is a 35 - position field that must be present if there is an entry in Field 02-S.

(1) Field 02-U is a 22 - position field that must be present if there is an entry in Field 02-S.

(1) Field 02-V is a two - position field that must be present if there is an entry in Field 02-S.

(1) Field 02-W is a 12 - position field that may be present.

(1) Field 02-X is a two - position field that may be present.

(2) Valid characters are alpha (a-z).

(3) Field 02-X is invalid if the field contains and entry other than alpha.

(4) If the Country Code is missing or invalid, enter the correct Country Code in Field 02-R. See Document 7475, Section 5 for a list of valid Country Codes.

(1) Field 02-Y is a one - position field. Valid entries are 0 (zero) and Blank.

(2) If Field 02-Z is an SSN or ITIN enter a "0" (zero) in Field 02-Y.

(3) "Blank" Field 02-Y if Field 02-Z is an EIN or blank.

(1) Field 02-Z is a 9 - position field that may be present.

(1) Field 02-AA is an 8 - position field that may be present.

(2) Valid characters are numeric (0-9) only.

(3) Field 02-AA is invalid when any of the following conditions are present:

• The Field contains less than eight digits.

• It is not in the proper YYYYMMDD format.

• It is a future date.

• The Field is prior to the tax period.

• The month is not 01-12 or the day is not 01-31, depending upon the month.

(4) If Field 02-AA is incomplete or invalid, research INOLE for date of death. Use the Decedent SSN from Field 02-Z for researching.

(1) Field 02-BB is a 9 - position field that may be present.

(1) Field 02-CC is a one - position field that must be present if there are entries in Fields 02-S through 02-BB (Lines 4a through 4e).

(2) Valid characters are:

• "1" - Transfer by reason of death (first checkbox is checked)

• "2" - Owner of a foreign trust prior to death (second checkbox is checked)

• "3" - Assets included in estate (third checkbox is checked)

• Blank - None of the boxes are checked

(3) Field 02-CC is invalid if entry is not "1", "2", "3" or "blank".

(4) If Field 02-CC is present and Lines 4a through 4e are not complete, correspond for the information using 3653C CAS. If no reply, enter CCC "3" in Field 01-G.

(1) Field 03-A is a 40 - position field that may be present.

(2) Field 03-A must have an entry if "1" is present in Field 01-K.

(3) See IRM 3.22.19.8.11 for correction procedures.

(1) Field 03-B is a 35 - position file that may be present.

(1) Field 03-C is a 22 - position field that may be present.

(1) Field 03-D is a two - position field that may be present.

(1) Field 03-E is a 12 - position field that may be present.

(1) The Country Code Field is a two-position field which is designated to identify treaty countries whose residents are entitled to refunds of U.S. withholding sourced income.

(2) Code & Edit edits the Country Code to the right of the Entity Section of Form 3520. See Exhibit 3.22.19-5.

(3) Use the following table in addition to the Exhibit:

(1) Field 03-G is a one position field. Valid entries are "0" (zero) and "blank".

(2) If Field 03-H contains an SSN or ITIN enter a "0" (zero) in Field 03-G.

(3) "Blank" Field 03-G if Field 03-H, Line 5c on the return, is an EIN or blank.

(1) Field 03-H is a 9 - position field that may be present.

(2) See IRM 3.22.19.8.3 for correction procedures.

(1) Field 03-I is a two - position field that must be present if there is an entry in Field 01-K, 01-L or 01-M.

(2) If Country Code is missing but present on Page 1 Line 2g, enter from line 2g.

(1) Field 03-J is a two - position field that must be present if there is an entry in Field 01-K, 01-L or 01-M.

(1) Field 03-K is an 8 - position field that must be present if there is an entry in Field 01-K, 01-L or 01-M.

(2) Valid characters are numeric (0-9) only.

(3) Field 03-K is invalid when any of the following conditions are present:

• Field contains less than eight digits

• It is not in the proper YYYYMMDD format

• It is a future date

• The month is not 01-12 or the day is not 01-31, depending upon the month

(4) If the taxpayer does not write a complete date on a transcribed line or it is not coded, ISRP will enter periods (....) to take the place of the missing date digits.

(5) When the day, month or year is missing and is required, enter the missing data as follows:

• Missing day - Enter "01"

• Missing month - Enter "01"

• Missing year - Enter the year of the tax period

(6) The following table contains examples of incomplete dates on Error Register or on IDRS.

(1) Field 03-L is a one - position field that may be present.

(2) See IRM 3.22.19.27.2.3 for correction procedures.

(1) Field 03-M is a 40 - position field that may be present if there is an entry of "1" in Field 03-L.

(2) See for correction procedures.

(1) Field 03-N is a 35 - position field that may be present if there is an entry of "1" in Field 03-L.

(1) Field 03-O is a 22 - position field that may be present if there is an entry of "1" in Field 03-L.

(1) Field 03-P is a two - position field that may be present if there is an entry of "1" in Field 03-L.

(1) Field 03-Q is a 12 - position field that may be present if there is an entry of "1" in Field 03-L.

(1) Field 03-R is a two - position field that may be present.

(1) Field 03-S is a one - position field that must be present if an SSN or ITIN is present in Field 03-T.

(1) Field 03-T is a 9 - position field that must be present if there is an entry of "1" in Field 03-L.

(1) Field 03-U is a 9 - position field that may be present if there is an entry of "1" in Field 03-L.

(2) Valid characters are alpha (a-z), numeric (0-9), ampersand (&), hyphen (-) and blank.

(3) Correct coding and transcription errors. If no entry, leave blank.

(1) Field 03-V is a one - position field that must be present if there is more than one owner present in Field 03-U.

(2) Valid characters are "1" and blank.

(1) Field 04-A is a one - position field that may be present. If Field 04-A contains an entry then Field 04-B, 04-C and 04-D must be completed.

(2) See IRM 3.22.19.8.10 (2) for correction procedures.

(1) Field 04-B is a one - position field that may be present.

(2) See IRM 3.22.19.8.10 (2) for correction procedures.

(1) Field 04-C is a one - position field that may be present.

(2) See IRM 3.22.19.8.10 (2) for correction procedures.

(1) This field is reserved for future use.

(1) Field 04-E is a one - position field that may be present.

(2) Valid characters are "1", "2", "3" and blank.

• If the "Yes" checkbox is checked then Schedule A must contain entries.

• If the "No" checkbox is checked then Schedule B must contain entries.

(1) Field 04-F is a one - position field that may be present.

(2) See IRM 3.22.19.10.5 (2) for correction procedures.

(1) Field 04-G is an 8 - position field that may be present.

(2) See IRM 3.22.19.9.11 for correction procedures.

(1) Field 04-H is a 40 - position field that may be present.

(2) Valid characters are alpha (a-z) and numeric (0-9).

(3) Correct coding and transcription errors. However, if no entry is present on return, blank the field.

(1) Field 04-I is a 12 - position field that may be present.

(2) Valid characters are alpha (a-z) and numeric (0-9).

(3) Correct coding and transcription errors. However, if no entry is present on the return, blank the field.

(1) Field 04-J is a 12 - position field that may be present.

(2) Valid characters are numeric (0-9) only.

(3) Entry may be positive or negative and dollars only.

(4) Correct coding and transcription errors. However, if no entry is present on the return, blank the field.

(1) Field 04-K is an 8 - position field that may be present.

(2) See IRM 3.22.19.9.11 for correction procedures.

(1) Field 04-L is a 40 - position field that may be present.

(2) Valid characters are alpha (a-z) and numeric (0-9).

(3) Correct coding and transcription errors. However, if no entry is present, leave it blank.

(1) Field 04-M is a 12 - position field that may be present.

(2) Valid characters are alpha (a-z) and numeric (0-9).

(3) Correct coding and transcription errors. However, if no entry is present, leave it blank.

(1) Field 04-N is a 12 - position field that may be present.

(2) Valid characters are numeric (0-9) only.

(3) Entry may be positive or negative and dollars only.

(4) Correct coding and transcription errors. However, if no entry is present, leave it blank.

(1) Field 04-O is an 8 - position field that may be present.

(2) See IRM 3.22.19.9.11 (6) for correction procedures.

(1) Field 04-P is 40 - position field that may be present.

(2) Valid characters are alpha (a-z) and numeric (0-9).

(3) Correct coding and transcription errors. However, if no entry is present, leave it blank.

(1) Field 04-Q is a 12 - position field that may be present.

(2) Valid characters are alpha (a-z) and numeric (0-9).

(3) Correct coding and transcription errors. However, if no entry is present, leave it blank.

(1) Field 04-R is 12 - position field that may be present.

(2) Valid characters are numeric (0-9) only.

(3) Entry may be positive or negative and dollars only.

(4) Correct coding and transcription errors. However, if no entry is present, leave it blank.

(1) Field 04-S is a one - position field that must be present if there are more than three entries reported on Schedule A (Line 11b(i)) or an attachment.

(2) Valid characters are "1" and blank.

(1) Field 04-T is a one - position field that may be present.

(2) See IRM 3.22.19.8.10 (2) for correction procedures.

(1) If Field 05-A has an entry of "1" then there must be an entry in Fields 05-B through 05-U. However, the taxpayer may only have one row entry. See IRM 3.22.19.11 paragraphs (2), (3), (4) and (5) for more processing direction.

(2) See IRM 3.22.19.8.10 (2) for correction procedures.

(1) Field 05-B is an 8 - position field that must be present if Field 05-A has an entry of "1". See IRM 3.22.19.11 paragraphs (2), (3), (4) and (5) for more processing direction.

(2) See IRM 3.22.19.9.11 (6) for correction procedures.

(1) Field 05-C is a 40 - position field that must be present if Field 05-A has an entry of "1". See IRM 3.22.19.11 paragraphs (2), (3), (4) and (5) for more processing direction.

(2) Valid characters are numeric (0-9) only.

(3) Enter up to forty (40) characters of the data the filer provides on the return or on an attachment.

(1) Field 05-D is a 12 - position field that must be present if Field 05-A has an entry of "1". See IRM 3.22.19.11 paragraphs (2), (3), (4) and (5) for more processing direction.

(2) Valid characters are numeric (0-9) only.

(3) Entry may be positive or negative and dollars only.

(1) Field 05-E is a 12 - position field that must be present if Field 05-A has an entry of "1". See IRM 3.22.19.11 paragraphs (2), (3), (4) and (5) for more processing direction.

(2) Valid characters are numeric (0-9) only.

(3) Entry may be positive or negative and dollars only.

(1) Field 05-F is a 12 - position field that must be present if Field 05-A has an entry of "1". See IRM 3.22.19.11 paragraphs (2), (3), (4) and (5) for more processing direction.

(2) Valid characters are numeric (0-9) only.

(3) Entry may be positive or negative and dollars only.

(1) Field 05-G is a 12 - position field that must be present if Field 05-A has an entry of "1". See IRM 3.22.19.11 paragraphs (2), (3), (4) and (5) for more processing direction.

(2) Valid characters are numeric (0-9) only.

(3) Entry may be positive or negative and dollars only.

(1) Field 05-H is a 40 - position field that must be present if Field 05-A has an entry of "1". See IRM 3.22.19.11 paragraphs (2), (3), (4) and (5) for more processing direction.

(2) See IRM 3.22.19.11.3 for correction procedures.

(1) Field 05-I is a 12 - position field that must be present if Field 05-A has an entry of "1". See IRM 3.22.19.11 paragraphs (2), (3), (4) and (5) for more processing direction.

(2) Valid characters are numeric (0-9) only.

(3) Entry may be positive or negative and dollars only.

(1) Field 05-J is a 12 - position field that must be present if Field 05-A has an entry of "1". See IRM 3.22.19.11 paragraphs (2), (3), (4) and (5) for more processing direction.

(2) Valid characters are numeric (0-9) only.

(3) Entry may be positive or negative and dollars only.

(1) Field 05-K is an 8 - position field that may be present. See IRM 3.22.19.11 paragraphs (2), (3), (4) and (5) for more processing direction.

(2) See IRM 3.22.19.9.11 (6) for correction procedures.

(1) Field 05-L is a 40 - position field that must be present if Field 05-A has an entry of "1". See IRM 3.22.19.11 paragraphs (2), (3), (4) and (5) for more processing direction.

(1) Field 05-M is a 12 - position field that must be present if Field 05-A has an entry of "1". See IRM 3.22.19.11 paragraphs (2), (3), (4) and (5) for more processing direction.

(2) Valid characters are numeric (0-9) only.

(3) Entry may be positive or negative and dollars only.

(1) Field 05-N is a 12 - position field that must be present if Field 05-A has an entry of "1". See IRM 3.22.19.11 paragraphs (2), (3), (4) and (5) for more processing direction.

(2) Valid characters are numeric (0-9) only.

(3) Entry may be positive or negative and dollars only.

(1) Field 05-O is a 12 - position field that must be present if Field 05-A has an entry of "1". See IRM 3.22.19.11 paragraphs (2), (3), (4) and (5) for more processing direction.

(2) Valid characters are numeric (0-9) only.

(3) Entry may be positive or negative and dollars only.

(1) Field 05-P is a 12 - position field that must be present if Field 05-A has an entry of "1". See IRM 3.22.19.11 paragraphs (2), (3), (4) and (5) for more processing direction.

(2) Valid characters are numeric (0-9) only.

(3) Entry may be positive or negative and dollars only.

(1) Field 05-Q is a 12 - position field that must be present if Field 05-A has an entry of "1". See IRM 3.22.19.11 paragraphs (2), (3), (4) and (5) for more processing direction.

(1) Valid characters are numeric (0-9) only.

(2) Entry may be positive or negative and dollars only.

(3) See IRM 3.22.19.11 paragraphs (2), (3), (4) and (5) for more processing direction.

(1) Valid characters are numeric (0-9) only.

(2) Entry may be positive or negative and dollars only.

(3) See IRM 3.22.19.11 paragraphs (2), (3), (4) and (5) for more processing direction.

(1) Field 05-T is a one - position field that must be present if there are more than two entries reported on Schedule B, Line 13(a) through (i), or an attachment.

(2) Valid characters are "1" and blank.

(1) Field 05-U is a 12 - position field that must be present if Field 05-A has an entry of "1". See IRM 3.22.19.11 paragraphs (2), (3), (4) and (5) for more processing direction.

(2) Valid characters are numeric (0-9) only.

(3) Entry may be positive or negative and dollars only.

(4) Compute the total of column (f) by combining the entries present in the first two lines of column (f).

(1) Field 05-V is a 12 - position field that will be present if there is an entry in Field 05-U and Field 05-T is blank.

(2) Math errors are identified by underprinting the taxpayers Field 05-U entry.

(3) Field 05-U is underprinted with the program-generated Total Excess Gain differs from the transcribed (the filers entry) amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(4) Compare the entries in Fields 05-G and 05-P with the filer’s figures on the return and correct any transcription errors.

(5) If transcription is correct and Field 05-U is out of tolerance,

1. Recompute the taxpayer figure and enter the correct amount in Field 05-V. Move the underprinted amount to Field 05-U.

2. Enter Action Code "6". See Figure 3.22.19-9.

(1) Field 05-W is a 12 - position field that must be present if Field 05-A has an entry of "1". See IRM 3.22.19.11 paragraphs (2), (3), (4) and (5) for more processing direction.

(2) Valid characters are numeric (0-9) only.

(3) Entry may be positive or negative and dollars only.

(4) Compute the total of column (i) by combining the entries present in the first two lines of column (i).

(1) Field 05-X is a 12 - position field that will be present if there is an entry in Field 05-W and Field 05-T is blank. See IRM 3.22.19.11 paragraphs (2), (3), (4) and (5) for more processing direction.

(2) Math errors are identified by underprinting the taxpayers Field 05-W entry.

(3) Field 05-W is underprinted with the program-generated Total Excess Transfers Over Receipts differs from the transcribed (the filers entry) amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

(4) Compare the entries in Fields 05-J and 05-S with the filers figures on the return and correct any transcription errors.

(5) If transcription is correct and Field 05-W is out of tolerance,

1. Recompute the taxpayer figure and enter the correct amount in Field 05-X. Move the underprinted amount to Field 05-W.

2. Enter Action Code "6".