3.12.212. Applications for Extension of Time to File Tax Returns

(1) The Error Resolution System (ERS) is an on-line computer application used by tax examiners to correct errors identified during Generalized Mainline Framework (GMF) processing.

(2) Included in this chapter are instructions for correcting errors on applications for extensions of time to file and certain other miscellaneous forms.

(3) This IRM is to be used in conjunction with IRM 3.11.212, Applications for Extension of Time to File.

(4) The instructions in this IRM cover the correction of the following forms.

(5) Correction instructions for approved Forms 4868, processed as Program 447XX (Document Code 17 and 19), are in IRM 3.12.10, Revenue Receipts.

(6) Correction Instructions for Form 5558, Application for Extension of Time to File Certain Employee Plan Returns, and Form 8868, Application for Automatic Extension of Time to File an Exempt Organization Return, are in IRM 3.11.20, Exempt Organization and Employee Plan Applications for Extension of Time to File.

(7) Correction Instructions for Form 5768, Election/Revocation of Election by an Eligible Section 501(c)(3) Organization to Make Expenditures to Influence Legislation, are in IRM 3.12.12, Exempt Organization Returns.

(1) Authority for the procedures in this IRM is found in the following sections of the Internal Revenue Code and their corresponding Treasury regulations:

• IRC 6201(a)

• IRC 6213(b)

• IRC 6402(a)

• IRC 6511

• IRC 6081

(2) Policy Statements for Submission Processing are contained in IRM 1.2.1, Servicewide Policy Statements.

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

(2) The Operations Manager is responsible for monitoring operational performance for their operation.

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

(4) The team employees are responsible for following the instructions contained in this IRM including procedural updates (IPU) to this IRM posted to the SERP (Servicewide Electronic Research Program) website.

(1) Program Goals: The ERS program objective is to provide timely and accurate correction of extensions that are in the ERS error inventory after data is input via Integrated Systems Remittance Processing (ISRP) and Modernized e-File (MEF).

(2) Program Reports: All ERS records are controlled by a Document Locator Number (DLN), and error records are accessed and assigned for correction by block DLN. The daily ERS Error Inventory Report ERS 13-40 lists each block of returns and the number of returns in ERS inventory by program. The ERS system displays with command code ERVOL the real-time volume in inventory by status and by program. Daily, weekly, and periodic reports are available to management through Control-D WebAccess to manage inventory and capture data for program planning and review. See IRM 3.12.37, IMF General Instructions.

(3) Program Effectiveness: Tax examiner completed inventory is selected for quality review during real-time processing. This review is conducted according to the procedures in IRM 3.30.30, Embedded Quality for Submission Processing (EQSP) System.

(4) Annual Review: This IRM is updated and published annually after review and concurrence by affected offices according to the clearance process established in IRM 1.11.9, Clearing and Approving Internal Management Documents (IMDs).

(1) All tax examiners must submit and have a Business Entitlement Access Request System (BEARS) request approved by management to gain access to the Error Resolution System.

(2) ERS inventory is worked on a First-In-First-Out (FIFO) basis when received from input systems through the GMF.

(3) Control clerks are responsible for the control of error documents. See IRM 3.12.37, IMF General Instructions.

(1) See Exhibit 3.12.212-18.

(1) Student Guide 2486-001, ERS for Business Master Filed (BMF) Extensions - F7004/F8868/F5558, and Job Aid 2519-012, BMF ERS, have been developed by Submission Processing Design Center (SPDC) to assist BMF forms related to this IRM.

(1) Submit IRM deviations in writing following instructions from IRM 1.11.2.2, Internal Revenue Manual (IRM) Process, and elevate through proper channels for executive approval.

(1) 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. For more information about TBOR, see https://www.irs.gov/taxpayer-bill-of-rights. Under TBOR, taxpayers have the right to expect the tax system to consider facts and circumstances that might affect their underlying liabilities, ability to pay, or ability to give information timely. Taxpayers have the right to receive assistance from the Taxpayer Advocate Service if they are experiencing financial difficulty or if the IRS has not resolved their tax issues properly and timely through normal channels.

(2) TAS uses Form 12412, Operations Assistance Request (OAR), to start the OAR process of referring a case to the W&I Division, to affect the resolution of the taxpayer’s problem. For more information, refer to IRM 13.1.19, TAS OAR Process.

(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 can’t be taken to resolve the taxpayer’s 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.

(1) The following forms are referenced in this section. The chart below shows their form numbers, form titles, and uses.

(1) If unrelated or unanswered taxpayer correspondence or questions are attached or written on the document and no action has been taken, detach or photocopy and route to the appropriate area.

(2) If unanswered taxpayer correspondence relating to the extension application form is attached, make a photocopy of the attachment and route to the appropriate area.

(3) Verify any attachment or photocopy of an attachment to be routed elsewhere contains the name, address, Taxpayer Identification Number (TIN), received date, and that an audit trail is notated on the extension form.

(1) Normally extension requests will be processed by the campus where they are received, but there are some exceptions. Use the following chart to determine transshipping:

(2) Transship to KCSPC any Form 4868 for Form 1040-NR estate or trust. These forms must meet all the following conditions:

1. The request was originally filed at AUSPC and Form 4868 box 9 is checked, or Form 1040-NR is notated.

2. The Social Security Number (SSN) block contains an Employee Identification Number (EIN) or states an EIN has been applied for with no SSN present.

3. The taxpayer name includes "estate" or "trust".

(1) When an ERS document is extending the time to file a Non Master File (NMF) return (Form 8612, Form 8613, Form 8725, Form 8831, Form 8876, Form 8924, or Form 8928), the record must be rejected from ERS.

1. For non-remittance NMF items, SSPND 620.

2. For remittance NMF items, see IRM 3.12.38, BMF General Instructions. SSPND 343 for research before transferring to NMF or Unidentified, depending on instruction from Accounting.

(1) Error Resolution System (ERS): When perfection of a document is not possible because correspondence is needed, perform research or refer the document to another area of the campus and suspend using the appropriate action code.

(1) Command Code (CC) INOLE, definer S (INOLES) and the taxpayer's EIN, SSN, Internal Revenue Service Number (IRSN), or Individual Taxpayer Identification Number (ITIN) is used to find the following information:

1. Taxpayer's name and address.

2. Taxpayer's name control.

3. Filing requirements (for BMF and Employee Plans Master File (EPMF) taxpayers).

4. Fiscal Year Month (FYM): The month the taxpayer's tax year ends.

   Example: If the FYM is 12, the tax year ends in December.

5. See IRM 2.3.47, Command Codes INOLE, EOGEN and SPARQ.

(1) Form 7004 is processed in ERS:

1. Form 7004 is numbered with Tax Class 1, 2, 3, or 5, Document Code 04, and Transaction Code (TC) 620.

2. When the TC 620 posts, it generates a TC 460 (with the same DLN as the TC 620) with the automatic extended due date (Return Due Date (RDD) plus 5¹⁄₂, 6, or 7 months).

   Exception: If the TC 620 has Computer Condition Code (CCC) L, no TC 460 is generated and there is no extended due date.

3. The Master File Tax (MFT) code must be edited and transcribed on each record.

Tax Class	Extension for
1	Form 1042 (MFT 12) Form 8804 (MFT 08)
2	Form 1041 (trust or estate) (MFT 05) Form 1041-N (MFT 05) Form 1041-QFT (MFT 05) Form 1041 (bankruptcy estate only) (MFT 05) Form 1065 (MFT 06)
3	Form 1120 series (MFT 02) Form 1066 (MFT 07) Form 3520-A (MFT 42)
5	Form 706-GS (D) (MFT 78) Form 706-GS (T) (MFT 77)

4. A correspondence letter or other notice must be manually issued to the taxpayer when the extension request is denied, as there is no automatic notice generated.

5. All money amount fields are transcribed in dollars and cents.

(2) Form 3177:

1. Program number 1550X is used.

2. These are numbered with Document Code 77 and Blocking Series 000-499.

3. The Transaction Code is 460.

4. Extended due date must be edited and transcribed for these documents.

5. These documents can’t carry a remittance.

(3) Form 5466-B:

1. Program numbers 1550X (BMF) or 4550X (IMF) are used.

2. These are numbered with Document Code 77 and Blocking Series 500-699 (BMF) or 500-549 (IMF).

3. The Transaction Code is 120.

(4) Form 8892:

1. Program number 1550X is used.

2. These are numbered with Document Code 77 and Blocking Series 000-499.

3. The Transaction Code is 460.

4. Extended due date must be edited and transcribed for these documents.

5. These documents cannot carry a remittance.

(5) IMF extension Form 4868 (denied, Program 4550X) and Form 2350 (both approved and denied, Program 4550X): See IRM 3.12.212.9.

1. Form 4868 and Form 2350 are numbered with Document Code 77. The Transaction Code is 460.

   Note: Correction instructions for approved Forms 4868, processed as Program 447XX (Document Code 17 and 19), are in IRM 3.12.10, Revenue Receipts.

2. Form 2350 is numbered with Blocking Series 400-499. Only records with this blocking series will allow an extended due date past 12/15/YYYY.

3. Extended due date must be edited and transcribed for these documents.

4. These documents cannot carry a remittance.

(1) ERS will identify errors according to type and priority. The record heading will show the type of error.

(2) This IRM will provide correction procedures for the displays of the errors. There may be records where programming has not furnished a field needed to correct an error; in this case, use GTSEC. This is to be reported to National Office for correction.

• Action Code Error (Priority I)

• Section Error (Priority II) ISRP problem code

• Validity Error Including Field Errors (Priority III)

• Math and Consistency Errors (Error Codes) (Priority IV)

(1) Records will be placed in Error Inventory or Workable Suspense Inventory for correction. Once the record has been accessed and it displays, it must either be fully corrected, placed in suspense for more information, or rejected from pipeline processing. Corrections include correcting errors in editing or transcription.

(2) This IRM is the main source of information in correcting the record and the related extension request. Procedures will also be found in IRM 3.12.37, IMF General Instructions and IRM 3.12.38, BMF General Instructions which provide general instructions for correcting errors, document control, inventories, and management reports.

(1) Each day the Error Inventory Report will be furnished showing the blocks by the block control number and block DLN in DLN order. Each batch will be on a separate page. Blocks received from Block Out of Balance (BOB) Correction will be listed separately.

(2) A copy of the Error Inventory Report can be placed on the carts of documents and used as a charge-out. This will help to determine when a cart is completed.

(3) The first line of the Error Inventory Report will show the number of working days the records on that page have been in the Error Inventory. This will enable work left from a previous day to have priority.

(1) Records for the documents in ERS are controlled by status codes. The status is updated when the records are placed in specific inventory.

(2) Below is a list of the status codes and brief explanation:

1. Status 100 is an error awaiting correction. Records are in the Error Inventory.

2. Status 2XX is a record awaiting information. Records are in the Suspense Error Inventory.

3. Status 3XX is a record the suspense period expired, and the record was not activated, or there was no response. Records are in the Workable Suspense Inventory.

4. Status 4XX is a record with information awaiting correction. Records are in the Workable Suspense Inventory.

5. Status Code 900 is a record is in the Unpostable inventory.

(3) The final two positions of the Status Code are the first two positions of the action code. This groups similar work together on the Workable Suspense Inventory.

(1) Each day the Workable Suspense Inventory Report shows the records by program, in DLN order, for various statuses, and totals.

(2) The first line of the report shows the number of working days the records have been in the Workable Suspense Inventory. The oldest work should be prioritized.

(1) An ERS Action Code indicates specific information is missing or the record is to be suspended or rejected from processing. The code has sufficient detail to indicate if correspondence is to be sent to the taxpayer, or the specific in-house research or action required.

(2) Code and Edit assigns Action Codes when numbered extension requests are unprocessable, more information is needed, or a manual intervention is required. The code is entered on the bottom of the extension.

(3) Correspondence Action Sheets (Form 3696 and Form 13482) are attached by Document Perfection. When routing within the campus for in-house research, an explanation concerning the missing information needs to be attached to the extension request.

(4) The Action Code assigned by Code and Edit is transcribed in the record of the document.

(5) A valid Action Code other than 001 will place the record in the Suspense Inventory, either Workable or Unworkable.

(6) A charge-out (Form 8161) is computer-generated for all new suspense items. The charge-out is used for pulling documents, and routing and controlling documents while the record is held in suspense, and associating the document with the Workable Suspense Inventory when the record becomes workable.

(7) When a record displays on the Workable Suspense Inventory with the Action Code as first priority:

1. Add the information received to the record or follow the IRM instructions for the no reply, and clear the Action Code by entering C in the Clear Code Field and transmitting.

2. Once the Action Code is cleared, any validity, section, or math/consistency errors will display for correction.

3. Records that were unprocessable may require re-suspension for more information. A charge-out will not be generated for resuspended items. Make a notation in the appropriate block of the charge-out by entering the Action Code and date.

4. Some Action Codes can’t be resuspended. If this occurs, make a notation in the appropriate block of the charge-out by entering the correct Action Code and date.

(8) When perfection is not possible, reject the record and initiate action to void the DLN. If remittance is involved, transfer it to the Unidentified Remittance File (URF).

(9) Perfection may be possible but if the record requires renumbering or uncorrectable fields need correction, reject the record for reinput using RJECT with Action Code 630 (reinput) or 640 (void). If a new DLN is needed, use NWDLN with the appropriate Action Code and new DLN Master File Identification code, if required.

(10) A charge-out will generate for all rejected records. The charge-out remains in the campus files for future reference.

(11) ERS automatically controls most of the adjustments to Service Center Control File (SCCF). When manual adjustment is required, use Form 4028, Service Center Control File Adjustment Record (SCCF Format Code 216).

(12) Only one Action Code may be assigned at a time to a record. The Action Code priority is 310, 4XX, 6XX, 3XX, 2XX. An Action Code may be entered on a record, delete or correct an invalid code, or enter another action code to resuspend or reject from ERS. Use RJECT, SSPND, or NWDLN with a valid Action Code.

(13) SSPND with an Action Code clears the record and places the record in Workable Suspense or Unworkable Suspense.

(14) RJECT with an Action Code deletes the record from ERS. SCCF automatically updates for the rejected records.

(1) See the chart below for Action Codes used in the processing of extensions.

(1) A field labeled CL will display for the entry of a clear code when there is a possibility that a change or correction may not be needed. The Clear Code Field is located to the right of CRECT on the screen display.

(2) Error codes are cleared by either correcting the condition or entering a C in the Clear Code Field to indicate no correction is needed. If corrections are made, transmit before entering Clear Code C.

(3) Code C is used for clearing the Action Code after corrections have been completed, or as with Action Codes 410 and 700, the Action Code must be cleared initially so other errors in the record can be resolved.

(4) The numeric 000 is used as a clear code when deleting Action Codes. It will be used for erroneous Action Codes when there’s no reason to suspend the record. The numeric 000 can’t be used in suspense correction.

(5) Programming erases all clear codes for error codes when a record is suspended using SSPND.

(6) Programming erases all clear codes for error codes and action codes for the new day's Error Inventory and Workable Suspense Inventory. Unfinished records from the previous day won’t contain any of the clear codes that were assigned to a record that wasn’t completely worked.

(7) Error codes (including the ones which may require a clear code) are numbered consecutively for correcting.

1. There may be instances when an error code with a higher priority will display.

2. Beginning with the higher priority error code created, programming will continue displaying error codes for the record. The corrected data may be different from those previously displayed.

3. There may be instances when an error code which was previously cleared no longer displays.

4. If there are errors remaining on the record, they will display for resolution.

(8) The clear code prevents any other corrections to the record. If a correction must be entered and the error is no longer displayed, use GTRECW to make corrections.

(1) You might have to correspond if Code and Edit didn’t correspond for missing or contradictory information, or to notify the taxpayer the extension hasn’t been approved for Form 4868, Form 2350, Form 7004 and/or Form 8892.

(2) The following table shows the available Correspondex Letters to use when corresponding with the taxpayer.

(3) When the taxpayer replies to correspondence, enter the correct information provided by the taxpayer.

(4) When there is no reply from the taxpayer for correspondence requesting information needed to process the extension, follow the no reply instructions for the error code, and ensure an audit trail is notated on the extension form. If the document carries a remittance, reinput the form as a non-remittance document and prepare Form 3244 with TC 670 to post the payment to the appropriate account. If unable to determine the appropriate account, send payment to Unidentified Remittance Unit.

(5) When correspondence is returned as undeliverable, research attachments and IDRS for another address. If found, send the correspondence to the new address. If no new address is found:

1. And the correspondence was requesting information, follow no reply procedures.

2. And the correspondence was notification to the taxpayer the extension request was not approved, destroy the correspondence.

(1) Any field not meeting the requirements for that field will display as a field error. Reasons for this are:

1. Non-alpha character in an alpha field.

2. Blank space in a numeric field.

3. Blank in the first position of an alpha field.

(2) All fields with a field error will be displayed in the order encountered in the record. The action code will not display as a field error.

(1) There are two types of errors which are identified as section errors - ISRP and Terminus errors.

(2) ISRP errors are detected by the ISRP System. The table below identifies the ISRP error displayed.

(3) An ISRP error will display for all fields except Remittance in Section 01. Transcribed data will be present; computer generated data will not be present.

1. Correct coding and transcription. Once the section is correct, drop the cursor to the bottom of the screen and transmit.

2. When all fields have been corrected, enter C in the Clear Code Field and transmit.

(4) Terminus Errors are caused by a section with variable length fields containing an erroneous size field.

1. This error will display for all fields of the terminus section except for computer generated fields or Remittance in Section 01.

2. Correct coding and transcription.

3. When all fields have been corrected, drop the cursor to the bottom of the screen and transmit.

(1) An error code is computer generated to a record and assigned in numerical order.

(2) Each field that displays in each error code is defined by an Alpha/Numeric Field Designator (AFD).

(3) Error codes will be displayed in ascending numerical order.

(4) Error codes require at least one of the following three actions using IRM instructions:

1. Correct the invalid conditions.

2. Enter C in the Clear Code Field.

3. Suspend the document with the appropriate action code.

(1) Starting in 2024 the timely filed paper Form 7004, Form 4868, Form 2350, and Form 8868, will be scanned as part of the Scan Paper Return (SPR) project. Scanned Paper Returns can be identified in the Employee User Portal (EUP) by the following:

• A green "C" will be present next to the DLN.

• The notation "Converted from Paper", will be present.

• The attached PDF scan of the original return, "IRS Form 4868 Document", "IRS Form 7004 Document", "IRS Form 2350 Document", "IRS Form 8868 Document" will be present.

  Note: Transcription errors will be present on Scanned Paper Returns. Some fields may contain invalid or incorrect data if the field is blank or illegible during the scanning process. Verify and perfect the fields in IDRS using the attached Form 1040 Scanned Document.

(1) This table shows the fields displayed.(See Exhibit 3.12.212-1.)

(1) Form 7004 may carry a remittance. This field is not correctable.

(2) This field will be blank for non-remittance forms.

(1) Invalid Conditions:

1. The second, third, or fourth character is not alpha, numeric, hyphen, or ampersand.

2. The first position is not alpha or numeric.

3. There are blanks between characters.

(2) Correction Procedures:

1. Correct coding and transcription.

2. If the name control can’t be determined, research using CCs INOLE, NAMEE, NAMEB, or ENMOD. If the correct name control is found, enter in Field 01NC.

3. After research, if the name control can’t be determined, SSPND 320.

4. If IDRS is not available, SSPND 351.

(1) Invalid Conditions:

1. The field is all zeroes or nines.

2. The TIN is an EIN and begins with 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, or 89.

3. The TIN is an SSN and is not numeric.

(2) Correction Procedures:

1. Correct coding and transcription.

2. Search the form and/or attachments for another TIN.

3. MFT 78: If the TIN is an SSN and the form code is 01 (Form 706-GS (D)), change Field 01TNT to 0 (zero).

4. If another TIN can’t be found, use Error Code 004 instructions. See IRM 3.12.212.6.3.2.

(1) A 2 is generated in this field (indicating EIN) unless a 0 has been transcribed to indicate the TIN is an SSN.

(2) Invalid Condition:

1. The entry is not 0 (zero) or 2.

(3) Correction Procedures:

1. Correct coding and transcription.

2. MFT 78 only: If the TIN is formatted as an SSN and the extension request is for Form 706-GS (D), enter 0 in Field 01TNT.

3. All others: enter 2 in Field 01TNT.

(1) This field displays the ending month and year of the tax period of the extension. The tax period is in year month (YYYYMM) format (i.e., December 31, 2023 is 202312).

(2) Invalid Conditions:

1. The tax period is later than the current processing date.

2. Field 01TXP is less than six numeric digits.

3. The last two digits are not 01–12.

(1) The MFT is a two-position field indicating the type of tax return being extended.

(2) The code is edited in the top left margin of Form 7004.

(3) Invalid Conditions:

1. The field is blank or not two numeric digits.

2. The tax class is 1 and Field 01MFT is not 08 or 12.

3. The tax class is 2 and Field 01MFT is not 05 or 06.

4. The tax class is 3 and Field 01MFT is not 02, 07, or 42.

5. The tax class is 5 and Field 01MFT is not 77 or 78.

(1) This field must be blank.

(1) Invalid Conditions:

1. The field is not blank or eight numeric digits.

2. The format is not YYYYMMDD.

3. The fifth and sixth digits are not 01–12.

4. The seventh and eighth digits are not a valid day designation and a valid day for the month.

5. The date is later than the current processing date.

6. The date is earlier than 01/01/1962.

(2) Correction Procedures:

1. Correct coding and transcription.

2. If the date is invalid and the date stamp on the extension is missing, invalid, illegible, or later than the process date, see IRM 3.12.212.4.

3. If the date is prior to 01/01/1962, SSPND 620. Attach Form 4227, notating "Non-ADP record".

(3) For further information, see IRM 3.10.72, Receiving, Extracting, and Sorting and IRM 3.11.212, Applications for Extension of Time to File.

(1) The entry for Field 01CCC is transcribed from the top center margin of the form.

(2) Invalid Condition:

1. The entry is not L, W, or Y.

(3) Priority of codes is L, then W. If both CCC L and W are applicable, enter L in Field 01CCC.

(4) Correction procedure:

1. Correct coding and transcription.

2. Correct Field 01CCC.

(1) This field must be blank.

(1) The return code is used to determine the correct return due date for generating the extended date.

(2) Return Code 06 or 07 must be present when the extension is for Form 1120-F (Form Code 15).

(3) Return Code 05 must be present when the extension is for Form 1041 (bankruptcy estate only) (Form Code 03).

(1) This field must be blank.

(1) This field must be blank.

(1) Screen display for Error Code 002:

(1) Screen Display for Error Code 003:

(1) Screen display for Error Code 004:

(1) Screen Display for Error Code 005:

(1) Screen Display for Error Code 006:

(1) Screen Display for Error Code 007:

(1) Screen Display for Error Code 026:

(2) The following section provides instructions for Error Code 026. See Exhibit 3.12.212-15.

(1) Screen Display for Error Code 605:

(1) Screen Display for Error Code 609:

(2) Extensions for previous years may need to be processed as timely filed for one of the following reasons:

1. The taxpayer has requested a reconsideration of a previously denied extension for a prior year and provided evidence the extension was timely filed and should be approved.

2. There was a delay in transshipping an extension request which resulted in it being processed after it was originally received.

3. The taxpayer's original extension request was denied in error and the request must be reprocessed correctly.

(1) Screen Display for Error Code 615:

(1) Screen Display for Error Code 617:

(1) Screen Display for Error Code 999:

(1) This table shows the fields displayed. (See Exhibit 3.12.212-4, Exhibit 3.12.212-5, and Exhibit 3.12.212-6.)

(1) The following sections provide instructions for Error Code 002.

(2) Screen display for Error Code 002:

(1) The following section provides instructions for Error Code 004.

(2) Screen display for Error Code 004:

(1) The following section provides instructions for Error Code 103.

(2) Screen display for Error Code 103:

(1) The following section provides instructions for Error Code 105.

(2) Screen display for Error Code 105:

(1) The following section provides instructions for Error Code 107.

(2) Screen display for Error Code 107:

(1) The following section provides instructions for Error Code 110.

(2) Screen display for Error Code 110:

(1) The following section provides instructions for Error Code 135.

(2) Screen display for Error Code 135:

(1) Screen display for Error Code 999:

(2) Invalid Condition:

1. All extensions in Error/Reject status at the end of the processing year will have the End of Year Reformat Indicator.

(3) Correction Procedure:

1. Drop the cursor to the bottom of the screen and transmit.

(1) This table shows the fields displayed. See Exhibit 3.12.212-2 and Exhibit 3.12.212-3.

(1) Screen display for Error Code 004:

(1) Screen display for Error Code 005:

(2) Invalid Conditions:

1. There is no account on the NAP or no account present at Master File, but the TIN and name control match on the DM-1 file.

2. There is no account at Master File or the name control does not match the name control at Master File, and there is no match on the DM-1 file.

Note: The underprint may be blank, XXXX, ####, or the same/different name control, depending on the response from the NAP and EIF. An XXXX underprint signifies there is no account on the Master File. A #### underprint signifies there is no account on the Master File, and the transcribed TIN and name control match SSA records.

(3) Correction Procedures:

1. Drop the cursor to the bottom of the screen and transmit.

2. Correct coding and transcription.

3. If the name control in Field 01NC and the name control on the document are the same, research to determine the correct name control.

If	Then
A different SSN is found,	Enter the SSN in Field 01TIN after verifying the account matches on INOLE.
No other SSN is found,	SSPND 320. If IDRS is not available, SSPND 351.

4. See IRM 3.12.212.10.1.

(1) Screen display for Error Code 011:

(2) Invalid Conditions:

1. The NAP Request Record did not reach the NAP and/or the NAP Response Record is not received. The SSN validation was not completed.

2. A blank in the NAP Access/Response Indicator signifies a time-out situation, and an X signifies a real-time problem.

   Note: Both the NAP Access Indicator and the NAP EIF Response Indicator can be blank or the NAP Access Indicator is X.

(3) Correction Procedures:

1. If the NAP Access Indicator and the NAP EIF Response Indicator are both blank or the NAP Access Indicator is X, drop the cursor to the bottom of the screen and transmit.

2. If Error Code 011 redisplays, SSPND 800. The document may be reworked the same day if the NAP-ERS linkage is restored, using GTRECW or GTREC. Follow local procedures.

(1) Screen display for Error Code 103:

(2) Invalid Conditions:

1. The MFT Code is not valid with the tax class.

2. The MFT Code is not valid with the transaction code.

(3) Correction Procedures:

1. Correct coding and transcription.

2. The tax class must be 2. SSPND 610 if it is not 2.

3. If the tax class is correct, enter 30 in Field 01MFT and 460 in Field 01TC.

(1) Screen display for Error Code 107:

(2) Invalid Condition:

1. The tax period is later than the current month and year.

(3) Correction Procedures:

1. Correct coding and transcription.

2. If the extension is filed early, SSPND 480, attach Form 4227, and notate the extension should be held and processed after the end of the tax period.

(1) Screen display for Error Code 110:

(2) Invalid Conditions:

1. The transaction code is 460, and

2. The extended due date is blank.

(3) Correction Procedures: Form 4868:

1. Correct coding and transcription.

2. For an approved extension: Enter 20241015 in Field 01ED for 202312. See Exhibit 3.12.212-14.

3. For a denied extension: Enter 20240415 in Field 01ED for 202312. See Exhibit 3.12.212-14. If the extension is for a prior year, enter the due date for that tax period.

4. AUSPC only: If the extension is for a taxpayer abroad who is requesting an extension of time longer than 6 months and the request was timely filed (postmarked by the previously extended due date≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡), enter the requested extended date (up to 20241215) in Field 01ED.

(4) Correction Procedures: AUSPC Only - Form 2350:

1. Correct coding and transcription.

2. Only Form 2350 (blocking series 400-499) is allowed an extended due date beyond 20241215.

3. If the extension was denied by Code and Edit, enter 20240615 in Field 01ED.

4. If the extension was approved by Code and Edit, enter the date underlined on line 1 or edited in the city, town, or post office, state, and ZIP code line in Field 01ED.

(1) Screen display for Error Code 113:

(2) Invalid Condition:

1. The transaction date is later than the current date.

(3) Correction Procedures:

1. Correct coding and transcription.

2. See IRM 3.12.212.4.

(1) Screen display for Error Code 135:

(2) Invalid Conditions:

1. The extended due date is earlier than the due date.

2. The extended due date is later than the due date plus 6 months, and the file location code (FLC) is not 20 or 21.

3. The extended due date is later than 20241215, FLC is 20 or 21, and the blocking series is not 400-499.

   Note: Only Form 2350 (blocking series must be 400-499) is allowed an extended due date beyond 20241215.

(3) Correction Procedures:

1. Form 4868: Correct coding and transcription.

2. For an approved extension and no received date is present: Enter 20241015 in Field 01ED.

3. For a denied extension: Enter 20240415 in Field 01ED. See IRM 3.12.212.4 and Exhibit 3.12.212-14. If the extension is for a prior year, enter the due date for that tax period.

4. If the extension is for a taxpayer abroad who is requesting an extension of time longer than 6 months and the request was timely filed, the request must be processed in AUSPC. If received at another campus, SSPND 650 for transshipment.

5. AUSPC only: If the extension is for a taxpayer abroad who is requesting an extension of time longer than 6 months and the request was timely filed, SSPND 610 for renumbering using the International FLC.

   Caution: MeF Form 2350 (Program 44750) - If the extension of time to file date on line 1 of Form 2350 is later than 12/15, the extension form must be suspended 610 for renumbering as a paper extension form using FLC 20 and Blocking Series 400-499.

(4) Correction Procedures:

1. AUSPC Only - Form 2350: Correct coding and transcription.

2. If the extended due date was adjusted for weekend and/or holiday, change the day to the 15th of the month. For example, if Form 2350 shows 07/15/2024, enter 20240715 in Field 01ED.

3. If the document requests an extension of more than 6 months and has been numbered with the incorrect blocking series, SSPND 610 for renumbering using FLC 20 in blocking range 400-499.

   Note: MeF Form 2350 (Program 44750) with an extension date on line 1 later than 12/15 must be suspended for renumbering.

4. If the extension was denied by Code and Edit, enter 20240615 in Field 01ED.

5. If the extension was approved by Code and Edit, enter the date underlined on line 1 or edited in the City, town, or post office, state, and ZIP code line in Field 01ED.

(1) Screen display for Error Code 999:

(2) Invalid Condition:

1. All extensions in Error/Reject status at the end of the processing year will have the End of Period Reformat Indicator.

(3) Correction Procedure:

1. Drop the cursor to the bottom of the screen and transmit.