3.12.22. Employee Plan Excise Tax Returns

(1) Check all fields of the section and verify that fields are entered as coded.

1. If no correction is needed, or when the section is correct, drop to the bottom of the screen and transmit.

2. If you need to delete the section, enter Command Code DLSEC with the section number.

(1) Examine all fields present for the section and make the necessary correction(s).

(2) If you need to delete the section, use Command Code DLSEC.

(3) If no correction is needed, drop cursor to the bottom of the screen and transmit.

(1) Amount in Field RMIT> is not numeric.

(2) An amount is present in Field RMIT> but no significant entry is in Field 0317 and CCC "G" is not present in Field 01CCC.

(1) Review the entries in Fields RMIT>, 0317 and 0319.

(2) Field RMIT> amount is not correctable.

• If the wrong amount was transcribed in RMIT>, SSPND 611.

• Prepare Form 4227 to explain the error.

• Rejects prepares Form 3893, Re-Entry Document Control, after taking corrective action.

(3) If RMIT> amount is correct, correct any coding and transcription for Field 0317.

(1) The first position is other than A-Z or 0-9 and the other positions are other than A-Z or 0-9, &, -, or blank.

(2) A character follows a blank.

(1) If the name control transcribed from the document does not match the name control on the BMF Entity Index File (EIF) for the TIN in Field 01TIN, this field will under print with the BMF EIF Name Control as pound signs (####).

(2) Correct the name control using the following table: Corrections for Name Control

(1) Taxpayer identification number is all zeroes or all nines.

(2) Taxpayer identification number is illegible or incomplete.

(1) Correct coding and transcription. If the TIN is missing or invalid, correct the TIN using the following tables. If the TIN appears to be an SSN, follow the "SSN - If and Then" table. If the TIN appears to be an EIN, follow the "EIN - If and Then" table: Corrections for SSN

(2) If a valid EIN is found, send Letter 0147C to the taxpayer.

(3) If the TIN is an SSN and the taxpayer has not updated their name with SSA, SSPND 320, attach Form 4227, annotate in the remarks section "Establish on the BMF, TP has not updated SSA with new name," and route to EP Entity.

(1) Field 01TNT is invalid if entry is other than a "0" or "2."

(1) If TIN type is an SSN, enter a zero, "0", in Field 01TNT.

(2) If TIN type is an EIN, enter a "2" in Field 01TNT.

(1) Field 01PL is invalid unless plan number is 001–999.

(1) Follow If and Then table:Corrections for Plan

(1) Field 01TXP not in YYYYMM format.

(2) Tax period is earlier than 198412.

(3) If tax period is greater than process date (today's date) plus 11 months, process using current year.

(1) Correct coding and transcription.

(2) Tax Period Ending cannot be earlier than 198412. If found:

1. SSPND 620

2. Attach Form 4227, for routing to Kansas City Non-Master File (NMF):
   
   Kansas City Submission Processing Campus
   333 W Pershing Rd
   NMF Team, Mailstop 6263 P-6
   Kansas City, MO 64108

(3) If tax period is greater than process date (today's date) plus 11 months, process using current year.

(4) If Field 01TXP is blank:

1. Use the Plan Year Ending from Item F.

2. If Plan Year is blank, use current year (e.g. 201912 if processing year is 2020.)

(5) Enter the correct date in Field 01TXP.

(1) Field 01RCD not in YYYYMMDD format.

(2) Received date is not greater than tax period ending.

(1) Check the received date and tax period ending were correctly transcribed from the document. If transcribed correctly, and no other errors, transmit.

(2) If the Received Date Field is blank or invalid, refer to the return and attachments to determine the correct received date in the following order:

1. Earliest IRS stamped received date.

2. U.S. Post Office postmark date or designated Private Delivery Service (PDS) mail date. For more information about PDSs, go to IRM 3.10.72.6.2.3, What is a Designated Private Delivery Service (PDS)? Also accept a postmark date stamped in the margin by Receipt and Control. Refer to IRM 3.10.72.6.2.2, "Postmark Date" and "Received Date", for information on determining valid postmark dates.

3. COMP Date-the IRS COMP machine date generated on the envelope.

4. Revenue agent's signature date.

5. Signature date (unless other information indicates that the signature date is invalid).

6. DLN Julian date minus 10 days.

7. Today's date minus 10 days.

(3) Statute check:

1. If the processing date is 2 years and 9 months after the return due date, the Statute Control Unit must clear this document.

2. If Statute Control has not cleared the return, SSPND 310, attach Form 4227, and route to Statute Control.

   Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
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3. If Statute Control clears the return, enter "W" in Field 01CCC.

(1) Duplicate condition codes.

(2) CCC "7" is present with CCCs "D" and/or "R".

(1) Field 01PTN is not present.

(2) Field 01PTN is fewer than nine characters.

(3) Information is illegible.

(1) Correct any transcription errors.

(2) Search attachments for a complete and accurate Plan Sponsor’s EIN.

(3) If unable to determine, SSPND 320, attach Form 4227, note "Plan Sponsor's EIN" and route to EP Entity.

(1) Date not in YYYYMM format.

(2) This date must be present when Field 038A, 038B, 039A, 039B, 0310A, 0310B, 0310C 0311 or 0313 contains an entry greater than zero.

(3) May be present if Field 03L1, 03L2, 033A, 033B, 035A, or 03L6 is present.

(1) Correct all coding and transcription errors.

(2) If Field 01PYD is blank, enter date from Field 01TXP.

(3) If Field 01TXP is also blank, use current year (e.g., 201912 if processing year is 2020).

(1) Entry is present and is other than "1".

(1) Field 01PIC is currently not being edited. Delete entry if present.

(1) An error generates if other than one of the following valid values is present:

• 1 - One representative authorized to receive notices.

• 2 - Two representatives authorized to receive notices.

• 3 - One representative authorized to receive notices and refunds.

• 4 - Two representatives authorized to receive notices and refunds. or

• 7 - One representative authorized to receive refund.

(1) If a value other than 1, 2, 3, 4 or 7 is present, delete entry.

(1) Present entry is other than 1 or 2.

(2) More than one code is present.

(1) Update to 1 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

(2) Update to 2 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

(3) If one or two does not apply, delete entry if present.

(1) This field is invalid if other than 11, 12, 13, 14, or blank.

(1) Correct coding and transcription errors.

(2) If field contains an entry other than 11, 12, 13, or 14, delete entry. Definitions are:

• blank - no correspondence initiated by IRS.

• 11 - Reply received with all requested information.

• 12 - Reply received with some of requested information.

• 13 - Reply received with none of requested information.

• 14 - No reply received.

(1) Field 01CRD is not in YYYYMMDD format.

(1) Correct coding and transcription errors. Enter date in correct YYYYMMDD format.

(2) Determine if the return is a "no reply". If so, delete Field 01CRD.

(3) If the return is not a "no reply," delete CCC "3".

(1) Action code is invalid if other than 001–999.

(1) Enter the following action codes if instructed to do so:

1. 211 - when corresponding on a numbered or unnumbered return.

2. 225 - signature only-Domestic

3. 226 - signature only-International

4. 310 - to route a numbered return to Statutes.

5. 320 - to route a numbered return to Entity.

6. 351 - to route a numbered return to Rejects.

7. 450 - to route a numbered return to any other area.

8. 480 - to route an early-filed return to Rejects.

9. 610 - Renumber.

10. 611 - Remittance renumber.

11. 640 - to void the DLN.

(1) Entry in Field TPNC is not numeric.

(2) Field TPNC errors if other than the following valid TPNCs are used: Taxpayer Notice Codes

(3) More than one TPNC is present.

(1) First position is present and does not contain A-Z, 0–9.

(2) The remaining positions contain other than A-Z, 0-9, hyphen, ampersand, pound sign, or blank.

(3) There are more than 35 characters present in the field.

(4) Data follows two blanks.

(1) Correct all misplaced entries, coding, and transcription errors.

(2) Compare the displayed fields with the return and attachments. If any of the displayed fields is incorrect, overlay the screen with the correct information.

(3) If the name on the return contains more than 35 characters, continue inputting name using Field 02CON as a second name line.

(1) When present, first position does not contain A-Z, 0-9.

(2) The remaining positions contain other than A-Z, 0-9, hyphens, ampersands, pound signs, or blanks.

(3) Data follows two blanks.

(1) Correct coding and transcription errors.

(2) If unable to correct, delete entry.

(1) Field 02FAD generates as an error when any of the following conditions is present:

1. The first position is blank.

2. Any character followed by two consecutive blanks.

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

   Note: ISRP is instructed to input a pound sign (#) as the 35th character if there are more than 35 characters present for this field on the return.

(1) Correct all misplaced entries, coding and transcription errors.

(2) Compare displayed fields with the return. If any of the displayed fields is incorrect, overlay the screen with the correct information from the table below: Foreign Address Correction

(1) When present, first position must contain A-Z, 0-9.

(2) The remaining position must contain A-Z, 0-9, hyphen, ampersand, or blank.

(3) Data cannot follow two blanks.

(1) Correct any coding and transcription errors.

(2) Refer to the Form 5330, Item A, for the correct street address. If no legible street address is present on the Form 5330 and/or attachments, delete all data in 02ADD, 02CTY, 02ST, and 02ZIP.

(3) If a Major City Code is present and no street address is available, enter the city in Field 02CTY and enter the state code in Field 02ST.

(4) If the Major City Code is correct and the state is present, delete Field 02ST.

(5) If you cannot correct the address with the information on the return, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete only the address.

(1) First position is blank.

(2) The second and third positions are both blank.

(3) All other positions are other than A-Z or blank.

(4) Two consecutive blanks followed by a character.

(1) Correct any coding and transcription errors.

(2) If a Major City Code is present, and no street address is available, enter the city in Field 02CTY and enter the state code in Field 02ST.

(1) Field 02ST is blank and Field 02ADD is present and a Major City Code was not used.

(2) Entry is not a valid state code.

(1) Correct coding and transcription errors.

(2) If unable to determine state from Form 5330 or attachments, refer to Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries, to correct Field 02ST.

(3) If unable to correct, delete entries in Fields 02ADD, 02CTY, 02ST, and 02ZIP.

(1) Field 02ZIP is blank and Street Address (02ADD), City (02CTY), and State (02ST) are present.

(2) The first three digits do not agree with the Major City or State.

(1) Correct coding and transcription errors.

(2) Refer to Document 7475 to correct zip code.

(1) Field 03L1 is present and Field 038A, 038B, 039A, 039B, 0310A, 0310B, 0310C, 0311, 0313, 0314, 0315, or 0316 contains an entry greater than zero.

(2) Field 03L1 is present but does not equal the calculated amount from Field 04A12.

(1) Correct coding and transcription errors for Field 03L1, 04L3, 04L8, 0410 or 04A12.

(2) If the taxpayer made an error in transferring the total tax from Field 04A12 to 03L1, enter TPNC 10.

(3) If the taxpayer made an error in calculating the tax reported on Schedule A, line 12, enter TPNC 02.

(1) Field 03L2 is present and Field 038A, 038B, 039A, 039B, 0310A, 0310B, 0310C, 0311, 0313, 0314, 0315, or 0316 contains an entry greater than zero.

(1) Correct coding and transcription errors.

(2) Correct coding and transcription errors for Fields 03L2 and 04B12.

(3) If the taxpayer made an error in transferring the total tax from field 04B12 to 03L2, enter TPNC 11.

(4) Taxes for Field 03L2 and Field 038A, 038B, 039A, 039B, 0310A, 0310B, 0310C, 0311, 0313, 0314, 0315, or 0316 cannot be reported on the same Form 5330.

1. SSPND 351 and prepare a Form 4227.

2. Rejects changes the numbered Form 5330 to reflect the tax for only Section 4973(a)(3) and prepares a new Form 5330 for the remaining tax.

3. See IRM 3.12.22.8.1, Form 5330 Splitting Taxes, for complete instructions on splitting taxes.

(1) Field 033A contains an entry and Field 038A, 038B, 039A, 039B, 0310A, 0310B, 0310C, 0311, 0313, 0314, 0315, or 0316 contain an entry greater than zero.

(1) Correct coding and transcription errors.

(2) Taxes for Field 033A and Field 038A, 038B, 039A, 039B, 0310A, 0310B, 0310C, 0311, 0313, 0314, 0315, or 0316 cannot be reported on the same Form 5330.

1. SSPND 351 and prepare a Form 4227.

2. Rejects changes the numbered Form 5330 to reflect the tax for only Section 4975(a) and prepares a new Form 5330 for the remaining tax.

3. See IRM 3.12.22.8.1, Form 5330 Splitting Taxes, for complete instructions on splitting taxes.

(1) Field 033B contains an entry and Field 038A, 038B, 039A, 039B, 0310A, 0310B, 0310C, 0311, 0313, 0314, 0315, or 0316 contains an entry greater than zero.

(1) Correct coding and transcription errors.

(2) Taxes for Field 033B, and Field 038A, 038B, 039A, 039B, 0310A, 0310B, 0310C, 0311, 0313, 0314, 0315, or 0316 cannot be reported on the same Form 5330.

1. SSPND 351 and prepare a Form 4227.

2. Rejects changes the numbered Form 5330 to reflect the tax for only Section 4975(b) and prepares a new Form 5330 for the remaining tax.

3. See IRM 3.12.22.8.1, Form 5330 Splitting Taxes, for complete instructions on splitting taxes.

(1) Field 03L4 is present and Field 038A, 038B, 039A, 039B, 0310A, 0310B, 0310C, 0311, 0313, 0314, 0315, or 0316 contains an entry greater than zero.

(1) Correct coding and transcription errors.

(2) Taxes for Field 03L4 and Field 038A, 038B, 039A, 039B, 0310A, 0310B, 0310C, 0311, 0313, 0314, 0315, or 0316 cannot be reported on the same Form 5330.

1. SSPND 351 and prepare a Form 4227.

2. Rejects changes the numbered Form 5330 to reflect the tax for only Section 4976 and prepares a new Form 5330 for the remaining tax.

3. See IRM 3.12.22.8.1, Form 5330 Splitting Taxes, for complete instructions on splitting taxes.

(1) Field 035A is present and Field 038A, 038B, 039A, 039B, 0310A, 0310B, 0310C, 0311, 0313, 0314, 0315, or 0316 contains an entry greater than zero.

(1) Correct coding and transcription errors.

(2) Taxes for Field 035A and Field 038A, 038B, 039A, 039B, 0310A, 0310B, 0310C, 0311, 0313, 0314, 0315, or 0316 cannot be reported on the same Form 5330.

1. SSPND 351 and prepare a Form 4227.

2. Rejects changes the numbered Form 5330 to reflect the tax for only Section 4978 and prepares a new Form 5330 for the remaining tax.

3. See IRM 3.12.22.8.1, Form 5330 Splitting Taxes, for complete instructions on splitting taxes.

(1) Field 035B errors if entries are other than:

1. 1 - Section 664(g) box checked.

2. 2 - Section 1042 box checked.

3. 3 - more than one box checked.

(2) Field 035B is blank and tax on 4978 (035A) contains an entry greater than zero.

(1) Correct coding and transcription errors for Fields 035B and 035A.

(2) If no box is checked, enter a "3" in Field 035B.

(1) Field 03L6 contains an entry and Field 038A, 038B, 039A, 039B, 0310A, 0310B, 0310C, 0311, 0313, 0314, 0315, or 0316 contains an entry greater than zero.

(1) Correct coding and transcription errors.

(2) Taxes for Field 03L6 and Field 038A, 038B, 039A, 039B, 0310A, 0310B, 0310C, 0311, 0313, 0314, 0315, or 0316 cannot be reported on the same Form 5330.

1. SSPND 351 and prepare a Form 4227.

2. Rejects changes the numbered Form 5330 to reflect the tax for only Section 4979A and prepares a new Form 5330 for the remaining tax.

3. See IRM 3.12.22.8.1, Form 5330 Splitting Taxes, for instructions on splitting taxes.

(1) Field 03L7 contains an entry and Field 038A, 038B, 039A, 039B, 0310A, 0310B, 0310C, 0311, 0313, 0314, 0315, or 0316 contains an entry.

(1) Correct coding and transcription errors.

(2) If Field 03L7 is blank but amounts appear in Part I, Section A, add amounts and enter total in Field 03L7.

(1) Field 038A has an entry and Field 03L1, 03L2, 033A, 033B, 03L4, 035A, 03L6, 0311, 0313, 0314, 0315, or 0316 contains an entry greater than zero.

(1) Correct coding and transcription errors.

(2) Taxes for Field 038A and Field 03L1, 03L2, 033A, 033B, 03L4, 035A, 03L6, 0311, 0313, 0314, 0315, or 0316 cannot be reported on the same Form 5330.

1. SSPND 351 and prepare a Form 4227.

2. Rejects changes the numbered Form 5330 to reflect the tax for only Section 4971(a) and prepares a new Form 5330 for the remaining tax.

3. See IRM 3.12.22.8.1, Form 5330 Splitting Taxes, for instructions on splitting taxes.

(1) Field 038B has an entry and Field 03L1, 03L2, 033A, 033B, 03L4, 035A, 03L6, 0311, 0313, 0314, 0315, or 0316 contains an entry greater than zero.

(1) Correct coding and transcription errors.

(2) Taxes for Field 038B and Field 03L1, 03L2, 033A, 033B, 03L4, 035A, 03L6, 0311, 0313, 0314, 0315, or 0316 cannot be reported on the same Form 5330.

1. SSPND 351 and prepare a Form 4227.

2. Rejects changes the numbered Form 5330 to reflect the tax for only Section 4971(b) and prepares a new Form 5330 for the remaining tax.

3. See IRM 3.12.22.8.1, Form 5330 Splitting Taxes, for instructions on splitting taxes.

(1) Field 039A has an entry and Field 03L1, 03L2, 033A, 033B, 03L4, 035A, 035B, 03L6, 0311, 0313, 0314, 0315, or 0316 contains an entry greater than zero.

(1) Correct coding and transcription errors.

(2) Taxes for Field 039A and Field 03L1, 03L2, 033A, 033B, 03L4, 035A, 035B, 03L6, 0311, 0313, 0314, 0315, or 0316 cannot be reported on the same Form 5330.

1. SSPND 351 and prepare a Form 4227.

2. Rejects changes the numbered Form 5330 to reflect the tax for only Section 4971(f)(1) and prepares a new Form 5330 for the remaining tax.

3. See IRM 3.12.22.8.1, Form 5330 Splitting Taxes, for instructions on splitting taxes.

(1) Field 039B has an entry and Field 03L1, 03L2, 033A, 033B, 03L4, 035A, 035B, 03L6, 0311, 0313, 0314, 0315, or 0316 contains an entry greater than zero.

(1) Correct coding and transcription errors.

(2) Taxes for Field 039B and Field 03L1, 03L2, 033A, 033B, 03L4, 035A, 035B, 03L6, 0311, 0313, 0314, 0315, or 0316 cannot be reported on the same Form 5330.

1. SSPND 351 and prepare a Form 4227.

2. Rejects changes the numbered Form 5330 to reflect the tax for only Section 4971(f)(2) and prepares a new Form 5330 for the remaining tax.

3. See IRM 3.12.22.8.1, Form 5330 Splitting Taxes, for instructions on splitting taxes.

(1) Field 0310A has an entry and Field 03L1, 03L2, 033A, 033B, 03L4, 035A, 035B, 03L6, 0311, 0313, 0314, 0315, or 0316 contains an entry greater than zero.

(1) Correct coding and transcription errors.

(2) Taxes for Field 0310A and Field 03L1, 03L2, 033A, 033B, 03L4, 035A, 035B, 03L6, 0311, 0313, 0314, 0315, or 0316 cannot be reported on the same Form 5330.

1. SSPND 351 and prepare a Form 4227.

2. Rejects changes the numbered Form 5330 to reflect the tax for only Section 4971(g)(2) and prepares a new Form 5330 for the remaining tax.

3. See IRM 3.12.22.8.1, Form 5330 Splitting Taxes, for instructions on splitting taxes.

(1) Field 0310B has an entry and Field 03L1, 03L2, 033A, 033B, 03L4, 035A, 035B, 03L6, 0311, 0313, 0314, 0315, or 0316 contains an entry greater than zero.

(1) Correct coding and transcription errors.

(2) Taxes for Field 0310B and Field 03L1, 03L2, 033A, 033B, 03L4, 035A, 035B, 03L6, 0311, 0313, 0314, 0315, or 0316 cannot be reported on the same Form 5330.

1. SSPND 351 and prepare a Form 4227.

2. Rejects changes the numbered Form 5330 to reflect the tax for only Section 4971(g)(3) and prepares a new Form 5330 for the remaining tax.

3. See IRM 3.12.22.8.1, Form 5330 Splitting Taxes, for instructions on splitting taxes.

(3) If the taxpayer made an error in transferring the total tax from Field 081C to 0310B, enter TPNC 26.

(1) Field 0310C has an entry and Field 03L1, 03L2, 033A, 033B, 03L4, 035A, 035B, 03L6, 0311, 0313, 0314, 0315, or 0316 contains an entry greater than zero.

(1) Correct coding and transcription errors.

(2) Taxes for Field 0310C and Field 03L1, 03L2, 033A, 033B, 03L4, 035A, 035B, 03L6, 0311, 0313, 0314, 0315, or 0316 cannot be reported on the same Form 5330.

1. SSPND 351 and prepare a Form 4227.

2. Rejects changes the numbered Form 5330 to reflect the tax for only Section 4971(g)(4) and prepares a new Form 5330 for the remaining tax.

3. See IRM 3.12.22.8.1, Form 5330 Splitting Taxes, for instructions on splitting taxes.

(3) If the taxpayer made an error in transferring the total tax from Field 082D to 0310C, enter TPNC 27.

(1) Field 0311 has an entry and Field 03L1, 03L2, 033A, 033B, 03L4, 035A, 035B, 03L6, 038A, 038B, 039A, 039B, 0310A, 0310B, 0310C, 0313, 0314, 0315, or 0316 contains an entry greater than zero.

(1) Correct coding and transcription errors.

(2) Taxes for Field 0311 and Field 03L1, 03L2, 033A, 033B, 03L4, 035A, 035B, 03L6, 038A, 038B, 039A, 039B, 0310A, 0310B, 0310C, 0313, 0314, 0315, or 0316 cannot be reported on the same Form 5330.

1. SSPND 351 and prepare a Form 4227.

2. Rejects changes the numbered Form 5330 to reflect the tax for only Section 4977 and prepares a new Form 5330 for the remaining tax.

3. See IRM 3.12.22.8.1, Form 5330 Splitting Taxes, for instructions on splitting taxes.

(1) Field 0312 contains an entry and Field 03L1, 03L2, 033A, 033B, 03L4, 035A, 03L6, 038A, 038B, 039A, 039B, 0310A, 0310B, 0310C, 0313, 0314, 0315, or 0316 contains an entry.

(1) Correct coding and transcription errors.

(2) If Field 0312 is blank, but amounts appear in Section B Part I, add amounts and enter total in Field 0312.

(1) Field 0313 has an entry and Field 03L1, 03L2, 033A, 033B, 03L4, 035A, 035B, 03L6, 038A, 038B, 039A, 039B, 0310A, 0310B, 0310C, 0311, 0314, 0315, or 0316 contains an entry greater than zero.

(1) Correct coding and transcription errors.

(2) Taxes for Field 0313 and Field 03L1, 03L2, 033A, 033B, 03L4, 035A, 035B, 03L6, 038A, 038B, 039A, 039B, 0310A, 0310B, 0310C, 0311, 0314, 0315, or 0316 cannot be reported on the same Form 5330.

1. SSPND 351 and prepare a Form 4227.

2. Rejects changes the numbered Form 5330 to reflect the tax for only Section 4979 and prepares a new Form 5330 for the remaining tax.

3. See IRM 3.12.22.8.1, Form 5330 Splitting Taxes, for instructions on splitting taxes.

(1) Field 0314 has an entry and Field 03L1, 03L2, 033A, 033B, 03L4, 035A, 03L6, 038A, 038B, 039A, 039B, 0310A, 0310B, 0310C, 0311, 0313, 0315, or 0316 contains an entry greater than zero.

(1) Correct coding and transcription errors.

(2) Taxes for Field 0314 and Field 03L1, 03L2, 033A, 033B, 03L4, 035A, 03L6, 038A, 038B, 039A, 039B, 0310A, 0310B, 0310C, 0311, 0313, 0315, or 0316 cannot be reported on the same Form 5330.

1. SSPND 351 and prepare a Form 4227.

2. Rejects change the numbered Form 5330 to reflect the tax for only Section 4980 and prepares a new Form 5330 for the remaining tax.

3. See IRM 3.12.22.8.1, Form 5330 Splitting Taxes, for instructions on splitting taxes.

(1) Field 0315 has an entry and Field 03L1, 03L2, 033A, 033B, 03L4, 035A, 035B, 03L6, 038A, 038B, 039A, 039B, 0310A, 0310B, 0310C, 0311, 0313, 0314, or 0316 contains an entry greater than zero.

(1) Correct coding and transcription errors.

(2) Taxes for Fields 0315 and Field 03L1, 03L2, 033A, 033B, 03L4, 035A, 035B, 03L6, 038A, 038B, 039A, 039B, 0310A, 0310B, 0310C, 0311, 0313, 0314, and 0316 cannot be reported on the same Form 5330.

1. SSPND 351 and prepare a Form 4227.

2. Rejects changes the numbered Form 5330 to reflect the tax for only Section 4980F and prepares a new Form 5330 for the remaining tax.

3. See IRM 3.12.22.8.1, Form 5330 Splitting Taxes, for instructions on splitting taxes.

(1) Field 0316 has an entry and Field 03L1, 03L2, 033A, 033B, 03L4, 035A, 035B, 03L6, 038A, 038B, 039A, 039B, 0310A, 0310B, 0310C, 0311, 0313, 0314, or 0315 contains an entry greater than zero.

(1) Correct coding and transcription errors.

(2) Taxes for Field 0316 and Field 03L1, 03L2, 033A, 033B, 03L4, 035A, 035B, 03L6, 038A, 038B, 039A, 039B, 0310A, 0310B, 0310C, 0311, 0313, 0314, and 0315 cannot be reported on the same Form 5330.

1. SSPND 351 and prepare a Form 4227.

2. Rejects changes the numbered Form 5330 to reflect the tax for only Section 4965 and prepares a new Form 5330 for the remaining tax.

3. See IRM 3.12.22.8.1, Form 5330 Splitting Taxes, for instructions on splitting taxes.

(1) Field 0317 is not numeric.

(2) The transcribed and generated amounts are different.

(1) Correct coding and transcription errors.

(2) If the taxpayer made an error in figuring total tax, enter TPNC 01.

(1) Field 0318 is present and Field 0317 is blank.

(1) Correct coding and transcription errors.

(2) If both fields 0318 and 0317 are correct as transcribed, clear.

(1) Field 0319 is negative.

(2) Field 0319 does not equal 0317 minus 0318.

(1) Correct coding and transcription errors.

(2) If field 0319 is negative and correct as transcribed, clear. Send a copy of the return to EP Accounts and note "photocopy-claim for refund of payment. Original has been processed." Continue processing original.

(3) If the taxpayer made an error figuring Tax Due/Refund, enter TPNC 09.

(1) This field is invalid if other than "1" or blank.

(1) Refer to the signature area to determine the code. Correct coding and transcription errors.

1. Enter "1" if a preparer signed the return and the paid preparer's section has information that is different than the person signing the return.

2. Leave blank if a preparer did not sign the return or the paid preparer's section has information that is the same as the person signing the return.

(1) Field 03PSN is invalid if:

1. The first position is other than numeric or "P".

2. The field is all zeros (0s) or all nines (9s) or the first position is "P" and the remaining positions are all zeros (0s) or all nines (9s).

3. Other than the first position, the remaining positions are not numeric.

(1) Do not attempt to correct the field. Delete.

(1) Field 03PEN is invalid if the:

1. First position is other than numeric.

2. Field is all zeros (0s) or all nines (9s).

(1) Do not attempt to correct the field. Delete.

(1) This field is invalid if not numeric.

(1) Do not attempt to correct the field. Delete.

(1) Field 04L3 is not numeric.

(1) Correct coding and transcription errors.

(1) Field 04L8 is not numeric.

(1) Correct coding and transcription errors.

(1) Field 0410 is not numeric.

(1) Correct coding and transcription errors.

(1) This amount must equal the calculated amount of Section 4972 CURRENT YEAR TAX (04L3) plus Section 4972 PRIOR YEAR CARRYOVER TAX (04L8) minus Section 4972 NONDEDUCTIBLE AMOUNT (0410) multiplied by 10%.

1. This calculation is only performed if Fields 04L3, 04L8, and/or 0410 are present and if there is no CCC "C" in Field 01CCC.

(1) Correct coding and transcription errors for Field 03L1, 04L3, 04L8, 0410, or 04A12.

(2) If the taxpayer made an error in transferring the total tax from Field 04A12 to 03L1, enter TPNC 10.

(3) If the taxpayer made an error in calculating the tax reported on Schedule A, Line 12, enter TPNC 02.

(1) Field 04B12 is not numeric.

(1) Correct coding and transcription errors.

(1) Field 04IND errors if the entries are other than the following valid entries:

• 1 - discrete box checked.

• 2 - other than discrete box checked.

• 3 - both boxes checked.

(1) If both boxes are checked, enter a "3" in Field 04IND.

(2) If neither box is checked, look at "Description of prohibited transaction" Line 2, Column (c), "Nature of correction", Line 2 Column (e), or an attachment to determine the correct box(es) to check on Line 1.

(3) If the description refers to a "loan" or "lease", enter a "2" in Field 04IND.

(4) If the description refers to any other type of transaction, enter a "1" in Field 04IND.

(5) If no box is checked and no description is present on Line 2, Column (c), Line 2 Column (e), or on an attachment, enter a "2" in Field 04IND.

(1) Fields 04PD through 0512D error when entries in the fields are not:

• In valid YYYYMMDD format.

• Are not numeric.

(1) Correct all coding and transcription errors for Fields 04PD through 0512PD.

(2) Prohibitive date fields must be in YYYYMMDD format. If no date is present but there are entries in the coinciding Columns (d), Fields 04TA through 0512A and Columns (e), 04TX through 0512X, enter" 99990101" in Field(s) 04PD through 0512D.

(3) If Fields 04PD through 0512D are blank, and there are no entries in the coinciding Fields 04TA through 0512A and 04TX through 0512X, SSPND 211 and correspond for missing information. If no reply, see IRM 3.12.22.24.1, No Replies for Form 5330.

(4) If multiple dates are present, enter the earliest date.

(5) If Month and Year are entered (e.g., May 2019) enter the first day of the month (example 20190501).

(1) Fields 04TA through 0512A are blank and 1st Prohibitive (04TX) through 12th Prohibitive (0512X) or 0503 (line 3) contains an entry greater than zero unless CCC "C" is present in Field 01CCC.
Exception: Do not enter from attachments if there are more or fewer than 12 entries.

(1) Correct coding and transcription errors.

(2) If Fields 04TA through 0512A are blank and 04TX through 0512X contain an entry greater than zero, edit amounts in Fields 04TA through 0512A from attachments.

(3) If Fields 04TA through 0512A are blank and the exception in IRM 3.12.22.14.8.1, Field 04TA Through 0512A Invalid Conditions (1) does not apply, SSPND 211 and correspond for Schedule C, Line 2, Column (d).
Note: Do not correspond if CCC "C" is present. If no reply, see IRM 3.12.22.24.1, No Replies for Form 5330.

(1) Fields 04TX through 0512X must equal the calculated tax amount unless CCC "C" is present.

(1) Correct coding and transcription errors for Fields 04TX through 0512X.

(2) If there are more than 12 prohibited transactions reported on the Form 5330, manually calculate total tax amount (Field 0503) by multiplying each prohibited amount by a percentage based on the date as follows: Determine Percentages

1. If your calculation matches the taxpayer's entry on Schedule C, Line 3, enter this amount in Field 0503V and delete all entries in Fields 04PD through 0512X. This allows the computer to accept the entry in 0503V.

2. If your calculation does not match the taxpayer's entry on Schedule C, Line 3, delete all entries in Fields 04PD through 0512X. Enter your calculated amount in Field 0503V.

(3) If all fields were transcribed correctly and the taxpayer made an error figuring tax on prohibited transactions, enter TPNC 03 to clear.

(1) Field 0503 is not numeric.

(2) Field 0503 does not equal the calculated amount of Tax on 4975(a).

(1) If your calculation matches the taxpayer's entry on Schedule C, Line 3, enter this amount in Field 0503V and delete all entries in Fields 04PD through 0512X. This allows the computer to accept the entry in 0503V.

(2) If your calculation does not match the taxpayer's entry on Schedule C, Line 3, delete all entries in Fields 04PD through 0512X. Enter your calculated amount in Field 0503V.

(3) If all fields were transcribed correctly and the taxpayer made an error figuring tax on prohibited transactions, enter TPNC 03 to clear.

(4) If the taxpayer made an error in transferring the total tax from Field 0503 to 033A, enter TPNC 16.

(1) Field 05PCI errors if entries are other than:

1. 1 - Yes box checked.

2. 2 - No box checked.

3. 3 - blank.

(2) Field 05PCI is not present and Tax on 4975(a) (0503) contains an entry greater than zero.

(1) Correct coding and transcription for Fields 0503 and 05PCI.

(2) If no box is checked but the filer completed Schedule C, Line 5 explaining how each transaction listed in Schedule C, Line 2 was corrected, check the YES box and enter a 1 in 05PCI.

(3) If Schedule C, Line 5 is not completed for all transactions listed in Schedule C, Line 2, SSPND 211 to correspond only if you are corresponding for other missing information on the return and initiate correspondence for the missing information. If no other information is missing on the return, enter a 3 in 05PCI.

(4) If there is "no reply" to correspondence, enter a "3" in Field 05PCI.

(1) Field 0503V is not numeric.

(1) Correct coding and transcription errors.

(2) If your calculation matches the taxpayer's entry on Schedule C, Line 3, enter this amount in Field 0503V and delete all entries in Fields 04PD through 0512X. This allows the computer to accept the entry in Field 0503V.

(3) If your calculation does not match the taxpayer's entry on Schedule C, Line 3, delete all entries in Fields 04PD through 0512X. Enter your calculated amount in Field 0503V.

(1) Field 06L1 is not numeric.

(2) Entry is a negative amount.

(1) Correct coding and transcription errors.

(1) Entry in Field 06L2 is not numeric.

(2) Field 06L2 does not equal the minimum deficiency amount (06L1) multiplied by 5% or 10% unless CCC "C" is present.

(1) Correct all coding and transcription errors in Section 06 fields.

(2) If the taxpayer made an error in transferring the total tax from Field 06L2 to 038A, or if the tax per the taxpayer or the computer is not correct, enter TPNC 17.

(3) If the taxpayer made an error in calculating the tax reported on Schedule D, enter TPNC 04.

(1) Field 06L2V is not numeric.

(1) Before entering an amount in the verified field, verify all information is correct in Section 06. If information is missing, correct from attachments. If fields cannot be corrected, delete all entries in Schedule D. Calculate the amount for Schedule D, line 2 using 10% (5% for multi employer plans) and enter in Field 06L2V.

(2) If your calculation matches the taxpayer's entry on Schedule D, Line 2, enter this amount in Field 06L2V and delete all entries in Fields 06L1 and 06L2. This allows the computer to accept the entry in 06L2V.

(1) Entry in Fields 071QS through 074QS are not numeric.

(1) Correct coding and transcription errors.

(1) Entry in Fields 071QC through 074QC are not numeric.

(1) Correct coding and transcription errors.

(1) These fields may be present and may be negative.

(1) Correct coding and transcription errors.

(1) Entry in Field 07NET is not numeric.

(2) Field 07NET is present and does not equal the sum of 1st Quarter Net Amt (071QN) plus 2nd Quarter Net Amt (072QN) plus 3rd Quarter Net Amt (073QN) plus 4th Quarter Net Amt (074QN).

(1) Verify all information is correct in Section 07. If information is missing, correct from attachments. If fields cannot be corrected, enter the amount from 039A on 07TOT, then calculate 039A divided by 10% and enter the amount on 07NET.

(2) If the calculated amount of Fields 071QN, 072QN, 073QN, and 074QN does not equal Field 07NET, enter TPNC 22.

(1) Entry in Field 07TOT is not numeric.

(2) Field 07TOT is present and does not equal the TOTAL NET AMT (07NET) multiplied by 10% (.10) unless CCC "C" is present.

(1) Multiply Field 07NET by 10% (.10) and enter amount in Field 07TOT.

(2) If the taxpayer made an error in transferring the total tax from Field 07TOT to Field 039A. Enter TPNC 23.

(1) Entry in Field 081C is not numeric.

(2) Field 0310B is present and Field 081C is blank

(1) Correct coding and transcription errors.

(2) If an amount is present in Field 0310B and Field 081C is blank, enter amount from Field 0310B into Field 081C.

(1) Entry in Field 082D is not numeric.

(2) Field 0310C is present and Field 082D is blank.

(1) Correct coding and transcription errors.

(2) If an amount is present in Field 0310C and Field 082D is blank, enter amount from Field 0310C into Field 082D.

(1) Entry is not in YYYY format.

(2) Date is earlier than 1969 or later than current year.

(3) Field 09L2 is not present and Field 09L4 contains an entry greater than zero.

(1) Correct coding and transcription errors using attachments if needed.

(2) If more than one date is present, edit and input earliest date.

(3) If blank and unable to perfect, SSPND 211 ONLY if you are corresponding for other missing lines on the form, otherwise enter the year from the tax period ending, (e.g., 201912 enter 2019), in Field 09L2.

(1) Field 09L3 is not numeric.

(1) Correct coding and transcription errors.

(1) Field 09L4 is not numeric.

(2) Field 09L4 does not equal the Excess Fringe Benefits amount (09L3) multiplied by 30% (.30) unless CCC "C" is present.

(1) Correct coding and transcription errors for Field 0311 and Schedule G.

(2) If the taxpayer made an error in transferring the total tax from Field 09L4 to 0311, enter TPNC 18.

(3) If the filer made an error calculating tax on Schedule G (Section 09), enter TPNC 05.

(1) Entry in Field 10L1 is not numeric.

(1) Correct coding and transcription errors.

(1) Entry in Field 10L2 is not numeric.

(2) Field 10L2 does not equal the Excess Contributions amount (10L1) multiplied by 10% (.10) unless CCC "C" is present.

(1) Correct coding and transcription errors.

(2) If the taxpayer made an error in transferring the total tax from Field 10L2 to 0313, enter TPNC 19.

(3) If the taxpayer made an error in calculating tax on Schedule H (Section 10), enter TPNC 06.

(4) Verify all information is correct in Section 10. If information is missing correct from attachments. If fields cannot be corrected, enter the amount in 0313 on 10L2, then calculate 0313 divided by 10% and enter that amount into 10L1.

(1) Date in Field 11L1 is not in valid MMDDYYYY format.

(2) Date is before 12–31–1984.

(3) Field 11L1 is not present, and Field 11L3 contains an entry greater than zero unless Field 01CCC contains "C".

(1) Correct coding and transcription errors.

(2) If corresponding for other missing items on the return and Field 11L1 is blank or contains multiple entries and cannot be perfected from attachments, SSPND 211 and initiate correspondence. Otherwise, enter the beginning day of the month of the received date on the form in valid MMDDYYYY format in Field 11L1.

(1) Entry in Field 11L2 is not numeric.

(1) Correct coding and transcription errors using attachments if needed.

(1) Amount in Field 112B is not 10, 15, 20, or 50 percent.

(1) Correct the tax percentage based on the following table: 4980 Percentages

(2) If taxpayer is claiming "tax exempt", delete 11L2.

(3) If the taxpayer did not provide an explanation for the lower rate, or if the taxpayer's explanation does not qualify the taxpayer for a lower rate table, calculate at the 50% tax rate.

(1) Entry in Field 11L3 is not numeric.

(2) Field 11L3 does not equal the calculated amount of the Reversion Amount (11L2) multiplied by the Tax Percentage (112B).

(1) Correct all coding and transcription errors for Section 11 fields.

(2) If the taxpayer made an error in transferring the total tax from Field 11L3 to 0314, enter TPNC 20.

(3) If the taxpayer made an error in the calculation for the tax reported in Schedule I (Section 11), enter TPNC 07.

(1) Entry in Field 11L3V is not numeric.

(2) Entered data in Field 11L3V does not match Fields 0314 and 11L3.

(1) Before entering an amount in the verified field, verify all information is correct in Section 11. If information is missing, correct from attachments. If no attachments and/or fields cannot be corrected, delete entries in Schedule I, Section 11, calculate the amount for 11L3 and enter that amount on 11L3V.

(1) Field 12L1 is not numeric.

(1) Correct coding and transcription errors.

(1) Date in Field 12L2 is not in valid YYYYMMDD format.

(2) Date is 19841231 or earlier.

(3) Field 12L2 is present, and Total Tax Amount (12L5) is not greater than zero.

(1) Correct coding and transcription errors from attachments if needed.

(2) Enter date in YYYYMMDD format. If unable to perfect, SSPND 211 and correspond ONLY if you are corresponding for other missing items on the return. Otherwise enter "99990101" in 12L2.

(1) Entry in Field 12L3 is not numeric.

(1) Correct coding and transcription errors.

(1) Entry in field 12L4 is not numeric.

(2) Field 12L4 is present and Total Tax Amount (12L5) does not have an entry greater than zero.

(1) Correct coding and transcription errors.

(1) Entry in Field 12L5 is not numeric.

(2) Field 12L5 is present and does not equal Total Number of Failures (12L5) multiplied by $100.

(1) Correct coding and transcription errors for Fields 0315, 12L1, 12L2, 12L3, 12L4, and 12L5.

(2) If the taxpayer made an error in transferring the total tax from Field 12L5 to 0315, enter TPNC 21.

(3) If the taxpayer made an error in the calculation of tax in Schedule J (Section 12), enter TPNC 08.

(4) If the amount is missing enter the amount from 0315 on 12L5. Calculate the amount in 0315 divided by $100 and enter that amount into 12L4.

(1) Entry in Field 13L1 is not numeric.

(1) Correct coding and transcription errors.