Part 3. Submission Processing
Chapter 12. Error Resolution
Section 12. Exempt Organization Returns
3.12.12 Exempt Organization Returns
Manual Transmittal
December 13, 2023
Purpose
(1) This transmits revised IRM 3.12.12, Error Resolution, Exempt Organization Returns.
Background
(1) The instructions in this IRM are used for correcting errors made by taxpayers as well as those made by Submission Processing Center operations. Exempt Organization (EO) processing is centralized at the Ogden IRS Campus.
Material Changes
(1) IRM 3.12.12.3.1 - Service Level Agreements, Updated language.
(2) IRM 3.12.12.4.7 - General Procedures, Updated E-filed returns.
(3) IRM 3.12.12.34 - Form 990-PF, Updated Subsections and Fields to match current Form.
(4) IRM 3.12.12.58 - Form 1120-POL, Added Form 3800, Section 23, Field Descriptions.
(5) IRM 3.12.12.59 - Form 1120-POL, Added Form 3800, Section 24, Field Descriptions.
(6) IRM 3.12.12.60 - Form 1120-POL, Added Form 3800, Section 25, Field Descriptions.
(7) IRM 3.12.12.61 - Form 1120-POL, Added Form 3800, Section 31, Field Descriptions.
(8) IRM 3.12.12.62 - Form 1120-POL, Updated Subsections, Fields and Error Codes throughout Section to match current Form.
(9) IRM 3.12.12.64.7.2 - Field 01ORG, Updated Correction Procedures, EPE Credit.
(10) IRM 3.12.12.69 - Form 990-T, Updated Subsection 06, Field Description.
(11) IRM 3.12.12.70 - Form 990-T, Updated Subsection 07, Field Description.
(12) IRM 3.12.12.79 - Form 990-T, Updated Subsection 19, Field Description.
(13) IRM 3.12.12.83 - Form 990-T, Added Form 3800, Section 23, Field Descriptions.
(14) IRM 3.12.12.84 - Form 990-T, Added Form 3800, Section 24, Field Descriptions.
(15) IRM 3.12.12.85 - Form 990-T, Added Form 3800, Section 25, Field Descriptions.
(16) IRM 3.12.12.86 - Form 990-T, Added Form 3800, Section 31, Field Descriptions.
(17) IRM 3.12.12.87 - Form 990-T, Updated Subsections, Fields and Error Codes throughout Section to match current Form.
(18) IRM 3.12.12-21 Exhibit - Form 1120-POL, Added New Taxpayer Notice Codes.
(19) IRM 3.12.12-22 Exhibit - Form 990-T, Added New Taxpayer Notice Codes.
(20) Incorporated IPU 23U0378 issued 03-14-2023 IRM 3.12.12.3 - Updated General Procedures.
(21) Incorporated IPU 23U0378 issued 03-14-2023 IRM 3.12.12.3.7 - Updated Electronically Filed Return Procedures.
(22) IRM 3.12.12.3.3(4) - Due dates corrected.
(23) IRM 3.12.12.3.3(6) - Language clarified.
(24) IRM 3.12.12.3.6.3(c) Policy statements updated.
(25) IRM 3.12.12.15.27.2 Note removed.
(26) IRM 3.12.12.17.11.2 - EC 946, Updated Correction Procedures.
(27) IRM 3.12.12.81 Location fields changed to reflect current form.
(28) IRM 3.12.12.81.2 Location fields changed to reflect current form.
(29) IRM 3.12.12.81.4 Location fields changed to reflect current form.
(30) IRM 3.12.12.87.26.1 - EC 757, Updated Correction Procedures.
(31) IRM 3.12.12.89.5.36 - Deleted EC 105, Updated Displayed Fields.
(32) All common Error Codes 001 through 073 were consolidated to one general section.
(33) Made changes throughout the IRM to update SSPND 211 to SSPND 640 if needed.
(34) Editorial changes made throughout the IRM for clarity. Reviewed and updated grammar, punctuation, links, titles, tax years/dates, website addresses and IRM references if needed.
Effect on Other Documents
This supersedes IRM 3.12.12 dated January 1, 2023.
This IRM also incorporates IRM Procedural Updates (IPUs) 23U0378, issued 3-14-2023.
Audience
Wage and Investment (W&I) Submission Processing Employees in the Error Resolution and Rejects functions.
Effective Date
(01-01-2024)
Deborah Holloman
Acting Director, Shared Services
Tax Exempt Government Entities
Program Scope and Objectives
(1) Purpose: The Submission Processing Error Resolution (ERS) functions use this IRM. Other IRMs for processing BMF Exempt Organization (EO) returns may cite this IRM. The Ogden Campus is the central processing center for all EO returns (excluding non-Master File returns). Route unprocessed EO returns received in other Campuses or Field offices to the Ogden Submission Processing Campus. See IRM 3.10.72, Campus Mail and Work Control - Receiving, Extracting, and Sorting.
(2) Audience - Exempt Organization Error Resolution and Reject Tax Examining Clerks at the Ogden Campus is the primary audience for this IRM.
(3) Policy Owner - The Director, Tax Exempt/Government Entities, Business Systems Planning.
(4) Project Owner - Submission Processing Programs.
(5) Stakeholders - Exempt Organization Headquarters who rely on review of exempt organization returns.
(6) IRM 3.12.12 provides instructions for processing exempt organization returns in the Ogden Submission Processing Campus ERS/Rejects function.
(7) All Policy Statements for Submission Processing are contained in IRM 1.2.1, Servicewide Policies and Authorities, Servicewide Policy Statements.
Taxpayer Advocate Service (TAS)
(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 Taxpayer 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 Wage and Investment (W&I) Division, to affect the resolution of the taxpayer’s problem. Form more information, refer to IRM 13.1.19, TAS Operations Assistance Request (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 cannot 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.
(6) See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, for more information.
Service Level Agreements (SLA)
(1) The National Taxpayer Advocate reached agreements with the Commissioners of the Wage and Investment (W&I) Division, Small Business/Self Employed (SB/SE) Division, Tax Exempt Government Entities (TEGE), Criminal Investigation (CI), Appeals, and Large Business and International (LB&I) that outline the procedures and responsibilities for processing Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete case transactions rests outside of TAS. These agreements are know as Serve Level Agreements (SLAs).
(2) The SLAs are located in Service Level Agreements between the Tax Exempt & Government Entities Division and the Taxpayer Advocate Service.
Operations Assistance Requests (OARs)
(1) TAS and the Operating Functions have reached agreements outlining the procedures and responsibilities for processing Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete a case transaction rests with that Operating Function. These agreements are known as Service Level Agreements (SLA).
(2) In preparation for a case being referred to an Operating Function, the TAS employee is responsible for:
Preparing Form 12412, Operations Assistance Request.
Securing all necessary supporting documentation.
Identifying cases that require expedite processing. No case will automatically receive expedite processing; requests for expedite processing will be made on a case-by-case basis.
Forwarding Form 12412 and documentation to the Operating Function Unit Liaison.
(3) The Operating Function is responsible for:
Assigning a liaison in each office or Campus where a Taxpayer Advocate is located.
Acknowledging receipt of the case within one workday for cases requiring expedite processing or within three workdays for all other cases.
Providing TAS with the name and telephone number of the group manager or employee assigned the case.
Determining a reasonable timeframe for case resolution.
Upon closing the OAR, the functional employee assigned the OAR will complete Section VI of Form 12412, Operations Assistance Request and return it to the TAS employee assigned the case. The Form 12412 must be returned within three workdays from the date that all actions have been completed and transactions input.
(4) For further information, refer to the SLAs online at http://tas.web.irs.gov/default.aspx under the heading "Policy/Procedures/Guidance."
(5) BMF Identification Theft is increasing. If a tax examiner in Submission Processing (SP) Error resolution System (ERS) finds a case with attachments or correspondence indicating the taxpayer is a victim of ID Theft, provide the whole case to your senior/lead. Your senior/lead will expedite the case to the P&A staff for referral to one of the SP BMF ID Theft liaisons. The taxpayer must clearly state that they are a victim of "ID Theft".
(6) BMF Identification Theft is increasing. If a tax examiner in Submission Processing (SP) Error resolution System (ERS) finds a case with attachments or correspondence indicating the taxpayer is a victim of ID Theft:
SSPND “360” to route the return to Planning & Analysis (P&A).
Attach Form 4227 (or other appropriate routing slip) with the notation “ID THEFT”.
Provide the entire case to your senior/lead.
Master File Consistency
(1) The purpose of this initiative is to achieve consistency in the Business Master File (BMF) Error Resolution System (ERS) processing IRMs.
(2) Topics for BMF Consistency have been identified and developed as a coordinated effort between Cincinnati, Ogden, and Paper Processing Branch BMF Code and Edit/ERS.
(3) BMF consistency subsections are identified by a ♦ (diamond) before and after the title.
(4) Text in normal print is the common processes for BMF returns. The text in BOLD print is form specific and applies to this IRM only.
IRM Deviation Procedures
(1) Program guidance doesn’t always apply to the work in all offices in all areas of the
(2) Guidance that deviates from the IRM or that establishes new practices (even if temporary) must be:
Approved by a first-line executive with program responsibility (of documented designee);
Communicated to employees in writing, and
Reviewed annually if the deviation is effective longer than one year.
(3) When you prepare a request:
Summarize the circumstances that require deviation.
Identify the applicable IRM section.
Describe the reason for the deviation (explain what caused the situation to occur and what is being done to correct it).
Specify the time frame the deviation is effective (no longer than one year).
(4) Guidance which deviates from the IRM may require disclosure on IRS.gov to adhere to FOIA laws. For information on the E-FOIA criteria and requirements, see IRM 1.11.1.3.1, Transparency of Instructions to Staff.
General
(1) The instructions contained in this subsection are used for correcting errors made by taxpayers as well as those made by Submission Processing Center operations. Exempt Organization (EO) processing is centralized at the Ogden IRS Campus.
(2) These instructions are for the following forms:
Form 990, Return of Organization Exempt From Income Tax.
Form 990-EZ Short Form Return of Organization Exempt From Income Tax.
Form 990-PF, Return of Private Foundation.
Form 990-N, Notice/Post Card from Organization Exempt From Income Tax.
Form 1120-POL- U.S. Income Tax Returns for Certain Political Organizations.
Form 990-T, Exempt Organization Business Income Tax Return.
Form 5227, Split-Interest Trust Information Return
Form 8871, Political Organization Notice of Section 527 Status
Form 8872, Political Organization Report of Contributions and Expenditures
Form 5768, Election/Revocation of Election by an Eligible Section 501(c)(3) Organization to Make Expenditures to influence Legislation.
Form 1041-A, U.S. Information Return–Trust Accumulation of Charitable Amounts
Form 4720, Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the Internal Revenue Code
Form 5578, Annual Certification of Racial Nondiscrimination for a Private School Exempt from Federal Income Tax
(3) These instructions pertain to the Error Resolution System (ERS) and paper registers. They are your main source of information for correcting the record on the screen/register and the related return. You will also find procedures in:
IRM 3.12.38.0, Error Resolution (ERS), General Instructions, and,
IRM 3.11.12.0, Exempt Organization Returns, Document Perfection instructions.
(4) 2021 and subsequent Forms 990, 990-PF and 990-T must be filed electronically. Beginning with tax period 2021, all 990-EZ filers must file electronically. If a paper return is received for tax-period 2021 or subsequent the return will be sent back to the filer. Prior year (2018 and prior tax periods) will be sent back to the filer if incomplete. If complete prior years will be processed. If the error can be corrected, ERS will do so and send the return on through processing. If the error can’t be corrected ERS will send the return back to the filer for the missing/incomplete information. These will be sent to Rejects using AC 640. All other EO forms will be processed.
Note: Cancel the DLN and circle it out on any returns being sent back to the filer.
(5) Cade 2
The CADE 2 solution is comprised of several components, to modernize the IRS to a daily processing environment with several Transition States.
With CADE 2 there will be changes to campus cycles which will begin with cycle 201201. The new BMF, EO, and EPMF campus cycles are:
(a) Campus Cycle: Thursday - Wednesday
(b) Master File Processing: Friday - Thursday
(c) Notice Review Saturday: Monday (8+ days)
(d) Unpostables: New available Tuesday; Closing TuesdayBMF, EO and EPMF transaction posting timeframes are outlined as follows:
(a) Transactions will be viewable using CFOL command codes on Saturday following the weekly Master File processing run on Thursday.
(b) Transactions will be viewable as posted transactions using IDRS command codes on Monday following the weekly Master File processing run on Thursday.Note: With the acceleration of the IDRS weekly analysis being performed the weekend directly after the Master File processing on Thursday, transactions will be posted instead of in pending status on Monday.
Transaction posting dates will reflect a format of YYYYCCDD. YYYY will indicate the year. CC will indicate the posting cycle. For IMF transactions, the following values for DD are defined:
01 = Friday
02 = Monday
03 = Tuesday
04 = Wednesday
05 = Thursday
Note: BMF, EO and EPMF transaction posting dates will continue to reflect YYYYCC. YYYY will indicate the year. CC will indicate the posting cycle.
Extent of Review Required
(1) If an error or omission made by the examiner is noticed while working the return in error, enter the correct information on the return, screen display or paper register as applicable.
(2) Refer to IRM 3.11.12 for additional procedures.
Imaging Process
(1) All Forms 990/990-EZ, 990-PF, 990-T, 5227, 4720, and 8872 will be scanned through the imaging process.
(2) Imaging is done at the back end of processing. Forms will be Imaged after ERS/Rejects processing so no re-films will be done. This applies to all EO forms.
Due Date of Returns
(1) Form 4720 has the same due date as Forms 990/990-EZ or Form 5227 filed by the same organization.
(2) The due date for Forms 990/990-EZ, 990-PF, 990-N, Form 990-T (IRC 501(c) Trusts and Corporations) and Form 5578 is the 15th day of the fifth month after the organization's accounting period ends.
(3) The delinquent date for Forms 990/ 990-EZ, 990-PF, 990-N, Form 990-T (IRC 501(c) Trusts and corporations) and Form 5578 are shown below:
ACCOUNTING | DUE DATE |
|
---|---|---|
01 | 6/15 | ≡ ≡ ≡ ≡ ≡ |
02 | 7/15 | ≡ ≡ ≡ |
03 | 8/15 | ≡ ≡ ≡ ≡ |
04 | 9/15 | ≡ ≡ ≡ ≡ ≡ |
05 | 10/15 | ≡ ≡ ≡ |
06 | 11/15 | ≡ ≡ ≡ ≡ |
07 | 12/15 | ≡ ≡ ≡ ≡ ≡ |
08 | 1/15 | ≡ ≡ ≡ ≡ |
09 | 2/15 | ≡ ≡ ≡ |
10 | 3/15 | ≡ ≡ ≡ ≡ |
11 | 4/15 | ≡ ≡ ≡ |
12 | 5/15 | ≡ ≡ ≡ ≡ |
(4) The due date for Forms 1120-POL is the 15th day of the fourth month after the organization's accounting period ends.
(5) The delinquent dates for Forms 1120-POL are shown below:
ACCOUNTING | DUE DATE |
|
---|---|---|
01 | 5/15 | ≡ ≡ ≡ |
02 | 6/15 | ≡ ≡ ≡ |
03 | 7/15 | ≡ ≡ ≡ ≡ |
04 | 8/15 | ≡ ≡ ≡ ≡ |
05 | 9/15 | ≡ ≡ ≡ |
06 | 10/15 | ≡ ≡ ≡ ≡ |
07 | 11/15 | ≡ ≡ ≡ ≡ ≡ |
08 | 12/15 | ≡ ≡ ≡ ≡ |
09 | 1/15 | ≡ ≡ ≡ ≡ ≡ |
10 | 2/15 | ≡ ≡ ≡ ≡ ≡ |
11 | 3/15 | ≡ ≡ ≡ ≡ |
12 | 4/15 | ≡ ≡ ≡ ≡ ≡ |
(6) The due date for 401(a), 408(a), and 408(e) Trusts to file the Form 990-T is the 15th day of the fourth month after the organization’s accounting period ends.
(7) The delinquent dates for Form 990-T (IRC 401(a), 408(a), and 408(e) Trust) are shown below:
Note: Form 5227 and Form 1041-A must always have a calendar year (due 4/15). Use the chart below only to determine the due date for a "final" Form .
ACCOUNTING | DUE DATE |
|
---|---|---|
01 | 5/15 | ≡ ≡ ≡ ≡ ≡ |
02 | 6/15 | ≡ ≡ ≡ |
03 | 7/15 | ≡ ≡ ≡ ≡ ≡ |
04 | 8/15 | ≡ ≡ ≡ ≡ |
05 | 9/15 | ≡ ≡ ≡ ≡ |
06 | 10/15 | ≡ ≡ ≡ ≡ |
07 | 11/15 | ≡ ≡ ≡ ≡ |
08 | 12/15 | ≡ ≡ ≡ ≡ ≡ ≡ |
09 | 1/15 | ≡ ≡ ≡ ≡ ≡ |
10 | 2/15 | ≡ ≡ ≡ ≡ ≡ |
11 | 3/15 | ≡ ≡ ≡ ≡ ≡ |
12 | 4/15 | ≡ ≡ ≡ |
(8) Form 8871 is filed once initially and must be filed electronically. Paper Forms 8871 will be returned to the filer by EO Entity using Letter 3710C. Amended and Final Forms 8871 can be filed but must also be electronically filed.
(9) Form 8872 must be filed electronically. It must be filed at least once a year. No filing requirements are established on Master File. The due date for Form 8872 varies depending on whether it's an election year or non-election year. The 527 organization can choose to file it's reports quarterly or monthly during election (Even Numbered) years or on a semiannual or monthly basis during non-election (Odd Numbered) years.
Audit Codes
(1) Valid Audit Codes and their definitions are:
Audit Code | Condition | Description |
---|---|---|
1 | Frivolous return (Form 990/990-EZ Only) | Entered if the return is frivolous and the filer has not responded to a request for Schedule A or Field 01NPF is blank. |
2 | No reply to Schedule A (Form 990/990-EZ only) | Entered when taxpayer doesn't respond to request for Schedule A. |
Possible Form 3520 required (Form 1120-POL only) | The "Yes" box is checked for Question 2 on Form 1120-POL. | |
3 | No reply to tax period (Form 990, 990-EZ, 990-PF, 990-T, 5227, 8872 and 4720) | Entered when taxpayer doesn't respond to FYM mismatch |
4 | Form 4720 with no taxable amount | Entered when there is no tax information. |
5 | Form 990-PF (reserved) |
|
blank |
| All but Form 1041–A and 5578 |
(2) Audit Code Priority: If more than one Audit Code condition is present, the Audit Code with the lowest number takes precedence.
Field Secured/
Field Prepared Returns
(1) EO Compliance functions secure returns from the filer and also prepare returns if the filer does not provide a return.
(2) Identify a Field secured or Field prepared return by any of the following:
Return or attachment is noted with wording similar to "SFR", "Substitute for Return" or "6020(b)".
Return or attachment is noted with wording similar to "Delinquent Secured Return" or "Secured by TE/GE".
Field Secured Returns
(1) A Field secured return is a return obtained from the filer by EO Field personnel.
(2) Identify as a secured return if the return or attachment is noted with wording similar to "Delinquent Secured Return" or "Secured by TE/GE".
(3) Route the secured return to the Area Office via Form 4227 notated "Unprocessable Secured Return" if the organization's name and EIN are missing.
(4) Correspond for missing schedule(s) or missing signature as required.
(5) Enter CCC "R", "D" and/or "V" if applicable if the Area Office indicated that penalties and/or interest must not be assessed.
Note: Correspond for missing information on a Field secured Return (by agent from taxpayer).
Substitute For Return
(1) A substitute for return is prepared by EO compliance functions if the filer does not provide a return. The return can be identified as a substitute for return by wording similar to "SFR", "Substitute for Return" or "6020(b)" anywhere on the document. The agent will edit "TC 599 CC 096" at the bottom margin of the return. At the top of the return, the agent will write "Substitute for Return Secured by TE/GE".
(2) Do not correspond for missing information on returns marked Substitute for Return, SFR, or 6020(b).
(3) Enter CCC "R" and/or "V" if applicable if the Area Office indicated that penalties and/or interest must not be assessed.
Note: If the return is a CIS (Correspondence Imaging System) return with or without a Form 13596 attached follow the normal correspondence procedures. DO NOT cancel the DLN and send the return to Accounts Management.
Correspondence and Taxpayer Contact Requirements
(1) Section 3705(a) of the Restructuring and Reform Act of 1998 requires all IRS employees who communicate with taxpayers by telephone, correspondence, or face to face, to give their name and unique identification number and telephone number when communicating with taxpayers. Check the IRI Codes to ensure the correct codes have been entered. If not, delete the incorrect codes and enter the correct ones. For valid IRI Codes see IRM 3.12.12.9.14.2.
Note: Prior to initiating any correspondence a check on IDRS must be made to see if a return, TC 150 has already posted to the account. If a TC 150 is on the account for the tax period involved, enter a G Code and process as a G coded return. Do not issue any correspondence. Accounts Management will receive the G coded return and make the determination whether correspondence is needed.
Note: This applies to Forms 990, 990-EZ, and 990-PF. If the account is in status 97 DO NOT CORRESPOND for any missing information. If a Form 990-EZ is filed and a 990 is required process the Form 990-EZ, enter 14 in Field 01COR and CCC R, V and 3. DO NOT correspond for a Form 990.
Unsigned Return
(1) If the return is unsigned, it will be returned to the filer. DO NOT correspond for missing signatures on returns printed from the CIS system, returns with "This is a live return from SMIP" across the top or MEF returns that have "e-File GRAPHIC print DO NOT PROCESS" across the top of the return. A signature can consist of either an original signature (including a printed signature, rubber stamped, mechanical device or signed by a software program.
(2) Filing of original tax returns via fax will only be allowed as part of a return perfection process (e.g., securing missing schedule or missing signature) initiated by the IRS where contact with the taxpayer has been made and documented. These faxed signatures will be accepted as well as those received from any internal source.
Note: If a return has no information below the Entity Section, A true Zero Filer return, 2007 and Prior Forms 990/990-EZ, Send the return back for a FYM mismatch, missing signature, incorrect revision of form, or the return is a final/termination and all required information is not present. If money amounts are present, send the return back for all issues. If the return is a 2008 and subsequent revision of Form 990/990-EZ the "Zero Filer, ORG Code 9" process will no longer be followed. If a return is filed it must be complete and we will send the return back..
(3) Returns may have originally been filed electronically (E-File). These returns may be identified by the presence of MOD E-File printouts in lieu of an actual return or wording such as "e-file GRAPHIC print - DO NOT PROCESS" printed at the top of the return. Do not correspond for missing signatures on these documents if they are being reprocessed and they were originally accepted through the E-File system.
Note: Paper returns sent in by the filer that state they were rejected through the E-File system do require a signature.
(4) When corresponding for a missing signature only use the 0143-C letter. If you are corresponding for other missing information also, use the 2694-C, 2695-C, 2696-C, 2697-C or 2698-C as appropriate.
Note: For Forms 990-T, 1120-POL, 5227, 5768, and 8872 C&E will continue to use Action Code 225 or 226.
Frivolous Returns and Claims
(1) A frivolous argument is used for the purpose of expressing dissatisfaction with the substance, form or administration of the tax laws by attempting to illegally avoid or reduce tax liabilities. Recognized frivolous arguments made by businesses include, but are not limited to, the examples in IRM 25.25.10, Frivolous Return Program (FRP).
(2) Review the return to determine whether it appears to be a frivolous return.
If... | Then... |
---|---|
The return meets any of the conditions identified as a frivolous return. Note: Exception: If the return shows Action Code 331 and has a Form 4227 attached with the remarks, Refer to Exam FRP for audit after processing, continue to next procedure. | Remove return from the batch and place the return in the locally designated basket for Examination, Frivolous Return Processing (FRP) for review. |
Examination has selected the return as frivolous, indicated by an Action Code 331 and a Form 4227 with the remarks "Refer to Exam FRP for audit after processing", but send the return for processing, | Continue processing the return using procedures in IRM (form specific). However, do not circle or void the Action Code indicating a frivolous return. |
Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡"≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Reasonable Cause
(1) For the Incomplete Returns Program, the reasonable cause must state why the information cannot be furnished and/or why it wasn't furnished when the return was initially filed.. Refer to Figure 3.12.12-1:
When the filer furnishes reasonable cause for late filing, but does not provide reasonable cause for an incomplete return, the reasonable cause for late filing will not apply to the Incomplete Returns Program. The return will be treated as if the reasonable cause was not furnished.
If reasonable cause is furnished for late filing but not for the missing items, send a second letter.
Ensure CCC "R" and "V" are not present if reasonable cause will not be allowed.
Electronically Filed Returns
(1) Forms 990, 990-EZ, 990–PF or 990-T 2021 and subsequent must be filed electronically through the Modernized e-File (MeF).
(2) Forms 8871, 8872 and Form 990-N must be filed electronically.
(3) Forms filed electronically are corrected in ERS using the same procedures as a manually transcribed document.
(4) Electronically filed Forms 990, 990-EZ, 990-N and 1120-POL can be identified by File Location Code 93 or 92. They also have unique program codes, 13310 (Form 990, 2007 and prior), 13320 (Form 990-EZ, 2007 and prior), 13380 (Form 990, 2008 and subsequent), 13390 (Form 990-EZ, 2008 and subsequent.), 13350 (Form 990-N), and 13370 (Form 1120-POL).
Electronically Filed Rejected Returns
(1) If an organization attempts to file a return electronically and is unable to do so, the electronic return originator (ERO) will receive notification from the Service that the return was not accepted for processing. The ERO is required to inform the filer of the reject within 24 hours, provide the filer with an explanation of why the return was not accepted through the electronic system, and inform them they must file a paper return. A paper return received after the return due date will be considered timely filed if the filer indicates on the return or an attachment that an unsuccessful attempt was made to timely file electronically and the paper return is received within 10 days of the notice of rejection.
(2) The received date will be the return due date if (2) above applies.
Field Length Errors
(Overfilled Fields)
(1) An invalid condition could exist if a Field does not have enough positions.
Correction Procedures
(1) SSPND 351 or enter Action Code "3" as applicable to reject the return.
(2) Rejects will contact the EO ERS/Reject Program Analyst by e-mail or OCS and send a screen print of the page of the return when possible. The issue will be responded to within 48 hours of contact.
Manual Refunds
(1) Document Perfection is responsible for identifying refunds and for initiating requests for manual refund that are not identified by existing error processing. Expeditious processing for refund returns is critical if the 45-day period is about to expire.
(2) Action Code 341 (ERS returns) or CCC "U" (paper register returns) must be edited by Document Perfection to show that a manual refund is needed. If these conditions are not identified in Document Perfection, Error Resolutions must follow the criteria below:
If | Then |
---|---|
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | 1. Enter Action Code 341 (ERS) or Action Code "3" (paper register) as applicable. |
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | 1. Enter Action Code 341 (ERS) or Action Code "3" (paper register) as applicable. |
Form 1128, Change in Accounting Period
(1) If Form 1128, Change in Accounting Period, is found attached to a return during processing, the return will be routed to Rejects for research.
(2) Rejects will research the entity module to determine if the FYM change requested by the Form 1128 has been made:
If | Then |
the FYM change has been made (TC 053), | continue processing the return |
the FYM change has not been made (TC 055), | Suspend or Reject to Entity as applicable. |
General Correction Procedures
Form 990/990EZ (2008 and subsequent revision), 990/990-EZ (2007 and prior revision), 990-PF, 1120-POL, 990-T, 5227 and 8871/8872
(1) Records will be placed into Error Resolution or Rejects inventories for correction.
(2) Once you access a record and it displays on the screen you must resolve the error by either:
Fully correcting the record, or
Placing the record in suspense until additional information is received, or
Rejecting the record from pipeline processing.
(3) Corrections will include correcting errors in editing, transcription or taxpayer errors.
(4) In the header portion of each record, the error screen displays will show:
Document Locator Number (DLN),
Employer Identification number (EIN), and
Name Control or Check Digit
(5) Before making corrections to the Error Screen displays, verify that the DLN of the display matches the DLN of the document.
(6) If it is determined that a mixed data situation exists, stop processing and give the block of work to your manager. Management will determine if the mixed data can be corrected via the terminal screen display, or will take action to have the block deleted and re-input.
(7) When making corrections to the Screen Display, be sure money amounts within a section have been transcribed in dollars only, or in dollar and cents according to the requirements shown in the instructions for each section.
(8) Before assigning a TPNC, check for any schedules or attachments the filer may have used in arriving at the amount in the Field in error.
Action Code 001
(1) Action Code 001 will be computer generated when the BOB Resolution Function has added a missing document by only inputting the TIN and the Name Control for the missing document:
All data must be entered.
GTSEC ALL sections and
Enter ALL necessary data.
Clear Fields "C" and "000"
(1) The letter "C" is used as a Clear Field for the Error Codes (consistency errors) when the invalid condition does not require a change or correction to the record as displayed. The display will include a clear Field, labeled "CL" to indicate the possible need of a Clear Field. Command Code CRECT is used to enter the "C".
(2) Error Codes that need a Clear Field are cleared by either correcting the condition or entering a "C" to indicate no correction is needed.
(3) Clear Field "C" is also used for clearing the Action Code after corrections for the Action Code have been completed.
(4) "000" is also used as a Clear Field when deleting Action Codes. It will only be used for erroneous Action Codes when you have determined there is no reason to suspend the record ("000" cannot be used in Reject correction).
(5) Programming erases all "C" Clear Fields for Error Codes when a record is suspended with the Command Code SSPND.
(6) Programming erases all "C" Clear Fields for Error Codes and Action Codes for the new day's Error Inventory and Workable Suspense Inventory.
Note: Unfinished records from the previous day will not contain the "C" Clear Fields that were assigned to a record that was not completely worked.
(7) Error Codes (including the ones which may require a "C" Clear Field) are numbered consecutively in order for correcting.
Action Code Error Priority I
(1) All records assigned an incorrect Action Code will be displayed as a Priority 1 error. These errors and the correction procedures are explained in this section:
If the Action Code is valid (except 001), it will be placed in the Reject inventory.
If the Action Code is invalid or is 001, it will be placed in the error inventory. See IRM 3.12.12.3.1 and IRM 3.12.12.3.2.
Section Errors Priority II
(1) There are two types of Priority II Errors: ISRP and TERMINUS Errors. These errors and correction procedures are explained in this section.
ISRP (Integrated Submission & Remittance Processing) Errors
(1) An ISRP error is an error detected by the Integrated Submission & Remittance Processing.
(2) The display for the ISRP error will include the code identifying the type of ISRP error:
"1"—Split screen transmission, Key Verifier attempted to change Check Digit, Key Verifier changed 4 or more digits of a TIN, or the Original Entry operator entered required section as missing.
"3"—Invalid section ending point.
"4"—Invalid Field length.
"Questionable Section "—The ISRP operator input the same section more than once or entered out of sequence by ISRP. The computer program will drop all duplicate sections and display on the error register the first one encountered.
(3) When displayed, ISRP errors will display all input Fields of the section in error, except for the Remittance in Section 01. Transcribed data will be present. Computer generated data will not be present.
ISRP Error Correction Procedures
(1) Check all Fields of the section and verify that Fields are entered as coded.
If no correction is needed, or once the section is correct, drop to the bottom of the screen and transmit.
If the section needs to be deleted, enter Command Code DLSEC with the section number.
Terminus Error
(1) A Terminus Error occurs when a section with variable length input Fields contains an erroneous sized Field.
(2) When displayed, a Terminus Error will show all input Fields of the terminus section.
Transcribed data will be present.
Computer generated Fields or Remittance Field for Section 01 will not be present.
Terminus Error Correction Procedures
(1) All Fields present for the section must be examined and the necessary correction(s) made to all the Fields.
(2) If the section needs to be deleted, use Command Code DLSEC to delete the section.
(3) If no corrections are needed, drop to the bottom of the screen and transmit.
Field Errors Priority III
(1) Definition—Any Field that does not meet the requirements for that Field will be shown as a Priority III Error. Some reasons for this type of error are:
Non-alphabetical character in an alpha Field
Blank space in a numeric Field
Blank in the first position of an alpha Field
Non-numeric character in a numeric Field
A required Field is blank
Priority III Error Display Order
(1) All Fields with a Priority III Error will be displayed in the order encountered in the record.
(2) This chapter lists the Fields, errors and correction procedures for Priority III Errors for Forms 990, 990-EZ, 990-N, 990-PF, 1120-POL, 990-T, 5227 and 8871/8872. Unless otherwise stated the Fields are valid for Forms 990, 990-EZ, 990-N, 990-PF, 1120-POL, 990-T, 5227 and 8871/8872.
Taxpayer Notice
Codes (TPNC)
(1) Use this code when a math error is present involving the tax liability or tax due/overpayment. Enter it on the terminal screen following the literal "NC". You must also enter the TPNC on the upper left corner of the return.
(2) Enter the TPNC after determining that no corrections to the record are needed. The presence of a TPNC indicates to the computer that no other corrections to the screen display will be made.
(3) Whenever you assign a TPNC, a working trail showing the changes made must also be entered on the return at the point of error and on the Total Tax line.
(4) Each math error has certain TPNCs that are valid to clear the math error. The TPNC assigned to the error and entered in the "NC" Field must be valid for that Error Code. If an invalid code is assigned, the error will be displayed again.
(5) Each math error display requires a correction to a Field or the entry of a TPNC. The transmission of a TPNC must not be accompanied by any other correction. A TPNC assigned to a math error is displayed on subsequent displays for the record. The Field is used for display purposes only and is not correctable.
(6) A return can have a total of three TPNCs. If more than three codes need to be assigned, use TPNC 90 and list the error for Notice Review to type and send to the taxpayer.
(7) TPNC 90 is actually a fill-in and is used when no other TPNC fully explains the correction(s) made or when more than three notice codes are necessary. Write an explanation exactly as it will appear on the notice and attach it to the face of the return. Notice Review will type the math error explanation on the notice before mailing to the taxpayer. TPNC 90 can be used in conjunction with other notice codes.
(8) Once a code is transmitted to the record, it can be changed in the following manner:
Records cleared from the terminal—If errors remain after transmitting the TPNC, you can create an error with a higher priority. This deletes all "C" Clear Fields and notice codes already assigned a lower priority error from the record. TPNCs are deleted from the header display. Beginning with the high Priority IV error created, all subsequent errors are displayed for resolution even though they were displayed previously.
A correction you make erases an error code you previously cleared with a TPNC or "C". In this case, the "C" or TPNC and all subsequent error codes are displayed. The TPNC(s) for this error and subsequent error codes are deleted from the header display.
Records that were worked may be reworked using Command Code GTRECW. See IRM 3.12.38, BMF ERS General Information, for further details.
All TPNCs are erased when a record is suspended with Command Code SSPND.
Unfinished records from the previous day will contain none of the TPNCs that were assigned to the records.
(9) See Exhibit 3.12.12-20 through Exhibit 3.12.12-23 for TPNCs that are valid for Forms 990-PF, 1120-POL, and 990-T.
Error
Codes
(1) Common Error Codes, invalid conditions, and correction procedures are located in the following tri-docs;
Error Code 001
(1) Error Code 001 displayed Fields are:
01TXP | Tax Period |
01CCC | Computer Condition Code |
01RCD | Received Date |
01RDD> | Return Due Date (Generated) |
Error Code 001
Invalid Conditions
(1) Error Code 001 will generate when any of the following conditions are present:
Computer Condition Code "G" is Not Present – The processing date is equal to or more than 2 years and 10 months after the Return Due Date or Received Date (whichever is later) and CCC "W" is not present.
Computer Condition Code "G" is Present – The processing date is equal to or more than 2 years and 10 months after the Return Due Date and CCC "W" is not present
On any return, the process date is less than two years after the Return Due Date and CCC "W" is present.
Error Code 001 Correction Procedures
(1) Correct all misplaced entries, coding and transcription errors.
(2) Do not send the following returns to Statute Control for clearance. Instead, enter "W" in Field 01CCC and on the return and continue processing:
any return secured by Compliance (i.e., 6020(b))
any return with a TC 59X
any return that is a Substitute for Return prepared by Examination ("SFR" in the margin) with document 13133 ( Expedite Processing Cycle) attached.
(3) Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.
If... | Then... |
Field 01RCD is blank, | 1. Enter the Received Date in Field 01RCD. Use the earliest date if multiple Received Dates are present.
|
CCC "W" was entered incorrectly, | Delete CCC "W" from Field 01CCC. |
The return has a stamp that indicates a previous clearance by Statute Control within the last ninety days, | Enter CCC "W" in Field 01CCC and on the return. Note: Do not send the return to Statute Control. |
The return is not stamped by Statute Control within the last ninety days, | 1. SSPND 310. |
Error Code 002
(1) Error Code 002 displayed Fields are:
CL | Clear Field |
01NC | Name Control/Check Digit |
>>>> | Name Control Underprint |
01EIN | Employer Identification Number |
01TXP | Tax Period |
02CON | In Care of Name |
02FAD | Foreign Address |
02ADD | Street Address |
02CTY | City |
02ST | State |
02ZIP | ZIP Code |
Error Code 002
Invalid Conditions
(1) Error Code 002 will generate when the Name Control mismatched against the National Account Profile (NAP) or the Entity Index File (EIF).
Error Code 002
Correction Procedures
(1) Before taking any additional research steps to resolve Error Code 002, drop the cursor to the bottom of the screen and transmit. This will ensure that any prior changes to the Name Control have posted to the NAP. If Error Code 002 reappears, continue with the remainder of the correction procedures.
(2) When corrections are made to Field 01NC or Field 01EIN, the computer will validate the entries with the NAP and reset the OLE indicators as appropriate upon transmitting the ERS screen.
(3) Correct all misplaced entries, coding and transcription errors.
(4) Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.
(5) If Field 01NC and the Name Control on the return or attachments are the same but differ from the underprint in Field 01NC, research INOLES to determine the correct Name.
If... | Then... |
The Name Control on the return or attachment matches the Name Control on INOLES, | Bring up the Underprint. |
The Name on INOLES is different from the Name on the return or attachment, | Research NAMEB/NAMEE for a new EIN. |
(6) If a new EIN is located, verify the Name Control using CC INOLES.
If... | Then... |
The Name on INOLES agrees with the Name on the return or attachment, | 1. Ensure that the entity information matches the return. |
Multiple EINs are located, | 1. SSPND 320 to Entity Control. |
INOLES indicates a "Merge To" (MT) EIN, | Research the "MT" EIN on INOLES. |
The "MT" EIN matches the entity on the return or attachments, | Enter the "MT" EIN in Field 01EIN. |
The "MT" EIN does not match the entity on the return or attachments, | SSPND 320 to Entity Control. |
(7) If the Name on the return or attachment does not agree with the Name on INOLES or there is an indication of a name change, research ENMOD for a new name.
If... | Then... |
The Name on ENMOD agrees with the Name on the return, | Enter "C" in the Clear Code Field. |
The Name Control on ENMOD or INOLES does not agree with the Name Control on the return or attachment, | 1. SSPND 320 to route the return to Entity. |
(8) If the Name change has not been made, research ENMOD for a pending TC 013.
If... | Then... |
A pending TC 013 is present, | Enter "C" in the Clear Code Field. |
A pending TC 013 is not present, | 1. SSPND 320 to route to Entity. |
Error Code 003 - Form 990/990-EZ (2008 and subsequent Revision), 990/990-EZ (2007 and prior revision) and 990-PF
(1) Error Code 003 displayed Fields are:
01NC | Name Control/Check Digit |
01EIN | Employer Identification Number |
Error Code 003
Invalid Conditions
(1) Error Code 003 will generate when any of the following conditions is present:
The Check Digit is present but is not valid for the EIN.
The letters, "E", "G", or "M" are present in Field 01NC.
The first two positions of the Field are not blank and the last positions is not alphabetic.
Error Code 003
Correction Procedures
(1) Correct all misplaced entries, coding and transcription errors.
(2) Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.
If... | Then... |
The check digit in Field 01NC does not match the return or is not legible, | Enter the Name Control from the return in Field 01NC. |
The EIN on the return is not legible, | Research NAMEB/NAMEE for correct EIN. |
(3) Compare the EIN from NAMEB/NAMEE to the EIN on the return.
If... | Then... |
The EIN on the return matches the EIN on NAMEB/NAMEE, | Enter Name Control from NAMEB/NAMEE in Field 01NC. |
Research indicates a different EIN | Verify the EIN and name on INOLES. |
Name on INOLES matches the name on the return, | 1. Overlay Field 01EIN with the EIN from INOLES. |
Unable to locate an EIN or more than one EIN is located, | 1. SSPND 320 to Entity. |
(4) If IDRS is not available, SSPND 351.
Error Code 003 - Form 1120-POL, 990-T and 5227
(1) Error Code 003 displayed Fields are:
01NC | Name Control/Check Digit |
01EIN | Employer Identification Number |
01CCC | Computer Condition Code |
Error Code 003
Invalid Conditions
(1) Error Code 003 will generate when any of the following conditions is present:
The Check Digit is present but is not valid for the EIN.
The letters, "E", "G", or "M" are present in Field 01NC.
The first two positions of the Field are not blank and the last positions is not alphabetic.
Error Code 003
Correction Procedures
(1) Correct all misplaced entries, coding and transcription errors.
(2) Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.
If... | Then... |
The check digit in Field 01NC does not match the return or is not legible, | Enter the Name Control from the return in Field 01NC. |
The EIN on the return is not legible, | Research NAMEB/NAMEE for correct EIN. |
(3) Compare the EIN from NAMEB/NAMEE to the EIN on the return.
If... | Then... |
The EIN on the return matches the EIN on NAMEB/NAMEE, | Enter Name Control from NAMEB/NAMEE in Field 01NC. |
Research indicates a different EIN | Verify the EIN and name on INOLES. |
Name on INOLES matches the name on the return, | 1. Overlay Field 01EIN with the EIN from INOLES. Note: Do not send Letter 3875-C if: |
Unable to locate an EIN or more than one EIN is located, | 1. SSPND 320 to Entity. |
(4) If IDRS is not available, SSPND 351.
Error Code 004 - Form 990/990-EZ (2008 and subsequent Revision), 990/990-EZ (2007 and prior revision) and 990-PF
(1) Error Code 004 displayed Fields are;
CL | Clear Field |
01NC | Name Control/Check Digit |
>>>> | Name Control Underprint |
01EIN | Employer Identification Number |
Error Code 004
Invalid Conditions
(1) Error Code 004 will generate when any of the following conditions is present:
The EIN was not present at the master file (NAP).
The Entity Index File (EIF) and the NAP were not accessed or were not operational, causing a blank underprint in Field 01NC.
Error Code 004
Correction Procedures
(1) Before taking any additional research steps to resolve Error Code 004, drop to the bottom of screen and transmit. This will ensure that any prior changes to the Name Control/EIN have posted to the NAP. If Error Code 004 reappears, continue with the remainder of the correction procedures.
(2) When corrections are made to Field 01NC or Field 01EIN, the computer will validate the entries with the NAP and reset the OLE indicators as appropriate upon transmitting the ERS screen.
(3) Correct all misplaced entries, coding and transcription errors.
(4) Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.
(5) If Field 01NC and the Name Control on the return or attachments are the same but differ from the underprint in Field 01NC, research INOLES to determine the correct Name.
If... | Then... |
The Name control on the return or attachment matches the Name control on INOLES, | Bring up the underprint. |
The Name on INOLES is different from the Name on the return or attachment, | Research NAMEB/NAMEE for a new EIN. |
(6) If a new EIN is located, verify the Name Control using CC INOLES.
If... | Then... |
The Name on INOLES agrees with the Name on the return or attachment, | 1. Ensure that the entity information matches the return. |
Multiple EINs are located, | 1. SSPND 320 to Entity Control. |
INOLES indicates a "Merge To" (MT) EIN, | Research the "MT" EIN on INOLES. |
The "MT" EIN matches the entity on the return or attachments, | Enter the "MT" EIN in Field 01EIN. |
The "MT" EIN does not match the entity on the return or attachments, | SSPND 320 to Entity Control. |
(7) If the Name on the return or attachment does not agree with the Name on INOLES or there is an indication of a name change, research ENMOD for a new name.
If... | Then... |
The Name on ENMOD agrees with the Name on the return, | Enter "C" in the Clear Code Field. |
The Name Control on ENMOD or INOLES does not agree with the Name Control on the return or attachment, | 1. SSPND 320 to route the return to Entity. |
(8) If the Name change has not been made, research ENMOD for a pending TC 013.
If... | Then... |
A pending TC 013 is present, | Enter "C" in the Clear Code Field. |
A pending TC 013 is not present, | 1. SSPND 320 to route to Entity. |
Error Code 004 - Form 1120-POL, 990-T and 5227
(1) Error Code 004 displayed Fields are:
CL | Clear Field |
01NC | Name Control/Check Digit |
>>>> | Name Control Underprint |
01EIN | Employer Identification Number |
01CCC | Computer Condition Code |
Error Code 004
Invalid Conditions
(1) Error Code 004 will generate when any of the following conditions is present:
The EIN was not present at the master file (NAP).
The Entity Index File (EIF) and the NAP were not accessed or were not operational, causing a blank underprint in Field 01NC.
Error Code 004
Correction Procedures
(1) Before taking any additional research steps to resolve Error Code 004, drop to the bottom of screen and transmit. This will ensure that any prior changes to the Name Control/EIN have posted to the NAP. If Error Code 004 reappears, continue with the remainder of the correction procedures.
(2) When corrections are made to Field 01NC or Field 01EIN, the computer will validate the entries with the NAP and reset the OLE indicators as appropriate upon transmitting the ERS screen.
(3) Correct all misplaced entries, coding and transcription errors.
(4) Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.
(5) If Field 01NC and the Name Control on the return or attachments are the same but differ from the underprint in Field 01NC, research INOLES to determine the correct Name.
If... | Then... |
The Name Control on the return or attachment matches the Name Control on INOLES, | Bring up the Underprint |
The Name on INOLES is different from the Name on the return or attachment, | Research NAMEB/NAMEE for a new EIN. |
(6) If a new EIN is located, verify the Name Control using CC INOLES.
If... | Then... |
The Name on INOLES agrees with the Name on the return or attachment, | 1. Ensure that the entity information matches the return. Note: Do not send Letter 3875-C if: |
Multiple EINs are located, | 1. SSPND 320 to Entity Control. |
INOLES indicates a "Merge To" (MT) EIN, | Research the "M"T EIN on INOLES. |
The "MT" EIN matches the entity on the return or attachments, | Enter the "MT" EIN in Field 01EIN. |
The "MT" EIN does not match the entity on the return or attachments, | SSPND 320 to Entity Control. |
(7) If the Name on the return or attachment does not agree with the Name on INOLES or there is an indication of a name change, research ENMOD for a name.
If... | Then... |
The Name on ENMOD agrees with the Name on the , | Enter "C" in the Clear Code Field. |
The Name Control on ENMOD or INOLES does not agree with the Name Control on the return or attachment, | 1. SSPND 320 to route the return to Entity. |
(8) If the Name change has not been made, research ENMOD for a pending TC 013.
If... | Then... |
A pending TC 013 is present, | Enter "C" in the Clear Code Field. |
A pending TC 013 is not present, | 1. SSPND 320 to route to Entity. |
Error Code 007 - Form 990/990-EZ (2008 and subsequent Revision), 990/990-EZ (2007 and prior revision), 990-PF and 8871/8872
(1) Error Code 007 displayed Fields are:
01TXP | Tax Period |
01RCD | Received Date |
01CCC | Computer Condition Code |
Error Code 007
Invalid Conditions
(1) Error Code 007 will generate when the Received Date is earlier than the first day of the Tax Period.
Error Code 007
Correction Procedures
(1) Remember we will no longer correspond with the filer for information. Substitute correspond with send the return back to the filer.
(2) Correct all misplaced entries, coding or transcription errors.
(3) Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.
If... | And... | Then... |
If the Received Date stamp is "invalid" (i.e. 20100315 in lieu of 20110315), |
| Change the Received Date to the current year and enter in Field 01RCD. |
The return is an early filed "Final" return, |
| 1. Change the Tax Period to agree with the month before the Received Date and enter in Field 01TXP. |
If the return is not an early filed "Final" return, | The Tax Period ending is less than four months after the Received Date, | 1. SSPND 480 |
The Tax Period ending date has already passed, | Change the Received Date to one day after the Tax Period Ending Date. | |
The Tax Period ending is more than four months after the Received Date, | Send the return back to the filer for clarification of the tax period. |
Error Code 007 - Form 1120-POL and 5227
(1) Error Code 007 displayed Fields are:
01TXP | Tax Period |
01RCD | Received Date |
01CCC | Computer Condition Code |
Error Code 007
Invalid Conditions
(1) Error Code 007 will generate when the Received Date is earlier than the first day of the Tax Period.
Error Code 007
Correction Procedures
(1) Correct all misplaced entries, coding or transcription errors.
(2) Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.
If... | And... | Then... |
If the Received Date stamp is "invalid" (i.e. 20100315 in lieu of 20110315), |
| Change the Received Date to the current year and enter in Field 01RCD. |
The return is an early filed "Final" return, |
| 1. Change the Tax Period to agree with the month before the Received Date and enter in Field 01TXP. |
If the return is not an early filed "Final" return, | The Tax Period ending is less than four months after the Received Date, | 1. SSPND 480 |
The Tax Period ending date has already passed, | Change the Received Date to one day after the Tax Period Ending Date. | |
The Tax Period ending is more than four months after the Received Date, | 1. Correspond for clarification of the tax period. |
Error Code 008
(1) Error Code 008 Displayed Fields are:
01NC | Name Control |
01EIN | EIN |
01TXP | Tax Period |
01RCD | Received Date |
01CCC | Computer Condition Code |
01TXB | Tax Period Beginning |
01CBI | Tax Preparer Checkbox Indicator |
01CRD | Correspondence Received Date |
01PSN | Tax Preparer PTIN |
01PEN | Tax Preparer EIN |
Error Code 011
(1) Error Code 011 displayed Fields are:
RMIT> | Remittance |
01RCD | Received Date |
01CCC | Computer Condition Code |
(2) "SECTION 06 PRESENT ".
Error Code 011
Invalid Conditions
(1) Field RMIT> is present, there is no data in Section 06 and Field 01CCC "G" is not present
Error Code 011
Correction Procedures
(1) Compare the displayed Fields with the return.
If… | Then… |
---|---|
data is present on the return for Section 06 Fields, | use CC GTSEC 06 and enter the appropriate data in Section 06. |
the return is amended, | enter CCC "G" |
the return is not amended, no data is present on the return for Section 06 Fields, and you are unable to determine from the return or attachments where to apply the remittance amount, | enter "1" in Field 0605 |
Error Code 014
(1) Error Code 014 displayed Fields are:
02CON | In Care of Name |
02FAD | Foreign Address |
02ADD | Street Address |
02CTY | City |
02ST | State |
02ZIP | ZIP Code |
Error Code 014
Invalid Conditions
(1) Section 02 is invalid if all entries are not present as follows:
The street address is present; Fields 02CTY and 02ST must be present unless a Major City Code is used.
A Major City Code is used and Field 02ADD is NOT present.
A Major City Code is used and Field 02ST is present.
City must be present. If City is not in Major City format, Field 02ST must be present; Field 02ADD can be blank.
Error Code 014
Correction Procedures
(1) Correct any coding or transcription errors.
(2) The data entered cannot exceed the maximum number of character spaces for each Field. See Document 7475 for standard abbreviations.
(3) If a Major City Code is present, and no street address is available, research INOLE for a valid street address, if none is available delete the Section.
(4) If the Major City Code is correct and the state is present, delete Field 02ST.
(5) If the address cannot be corrected from the information on the return, DLSEC 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the address only.
Error Code 015 - Form 990/990-EZ (2008 and subsequent Revision), 990/990-EZ (2007 and prior revision) and 990-PF, 1120-POL, 990T, and 5227
(1) Error Code 015 displayed Fields are:
02CON | In Care of Name |
02FAD | Foreign Address |
02ADD | Street Address |
02CTY | City |
02ST | State |
02ZIP | ZIP Code |
Error Code 015
Invalid Conditions
(1) Error Code 015 will generate when any of the following conditions is present:
The State Field has an entry other than " ."(period/space) when a foreign address is present,
The Zip Code Field has an entry when a foreign address is present.
Error Code 015
Correction Procedures
(1) Correct all misplaced entries, coding and transcription errors.
(2) Compare displayed Fields with the return. If incorrect, overlay the screen with the correct information.
If... | Then... |
A foreign address is present in Field 02FAD |
|
A foreign address is not present in Field 02FAD | Check return for foreign address. |
A foreign address is present on the return |
|
A foreign address is not present on the return |
|
Error Code 015 - Form 8871/8872
(1) Error Code 015 displayed Fields are:
02FAD | Foreign Address |
02ADD | Street Address |
02CTY | City |
02ST | State |
02ZIP | ZIP Code |
Error Code 015
Invalid Conditions
(1) Error Code 015 will generate when any of the following conditions is present:
The State Field has an entry other than " ."(period/space) when a foreign address is present,
The Zip Code Field has an entry when a foreign address is present.
Error Code 015
Correction Procedures
(1) Correct all misplaced entries, coding and transcription errors.
(2) Compare displayed Fields with the return. If incorrect, overlay the screen with the correct information.
If... | Then... |
A foreign address is present in Field 02FAD |
|
A foreign address is not present in Field 02FAD | Check return for foreign address. |
A foreign address is present on the return |
|
A foreign address is not present on the return |
|
Error Code 016 - Form 990/990-EZ (2008 and subsequent Revision), 990/990-EZ (2007 and prior revision) and 990-PF
(1) Error Code 016 displayed Fields are:
02CON | In Care of Name |
02FAD | Foreign Address |
02ADD | Street Address |
02CTY | City |
02ST | State |
02ZIP | ZIP Code |
Error Code 016
Invalid Conditions
(1) The ZIP Code is inconsistent with the Major City Code or State Code.
Error Code 016
Correction Procedures
(1) Correct any coding or transcription errors.
(2) The data entered cannot exceed the maximum number of character spaces for each Field. See Document 7475 for standard abbreviations.
(3) If unable to determine a valid ZIP code and:
The address on the return is located in a major city refer to Document 7475 for a valid major city code. If only the first three digits of the ZIP Code can be determined, enter "01" in the 4th and 5th positions.
The address is not located in a major city refer to Document 7475 and enter the first three valid digits for the state followed by "01".
Error Code 016 - Form 1120-POL, 990-T, 5227 and 8871/8872
(1) Error Code 016 displayed Fields are:
02FAD | Foreign Address |
02ADD | Street Address |
02CTY | City |
02ST | State |
02ZIP | ZIP Code |
Error Code 016
Invalid Conditions
(1) The ZIP Code is inconsistent with the Major City Code or State Code.
Error Code 016
Correction Procedures
(1) Correct any coding or transcription errors.
(2) The data entered cannot exceed the maximum number of character spaces for each Field. See Document 7475 for standard abbreviations.
(3) If unable to determine a valid ZIP code and:
The address on the return is located in a major city refer to Document 7475 for a valid major city code. If only the first three digits of the ZIP Code can be determined, enter "01" in the 4th and 5th positions.
The address is not located in a major city refer to Document 7475 and enter the first three valid digits for the state followed by "01".
Error Code 026
(1) Error Code 026 displayed Fields are:
CL | Clear Field |
01EIN | Employer Identification Number |
01TXP | Tax Period |
>>>> | Tax Period Computer |
01CCC | Computer Condition Code |
01ADC | Audit Code |
Error Code 026
Invalid Conditions
(1) The Tax Period Underprint does not agree with the month on the Entity Index File and CCC "F" or "Y" are not present.
Error Code 026
Correction Procedures
(1) Before taking any additional research steps to resolve Error Code 026, drop the cursor to the bottom of the screen and transmit. This will ensure that any prior changes to the Accounting Period have posted to the NAP. If Error Code 026 reappears, continue with the remainder of the correction procedures.
Note: If Form 1128 is attached see IRM 3.12.12.2.10.
(2) Refer to Exhibit 3.12.12-1, for Error Correction procedures.
(3) Refer to Field 01CCC instructions in IRM 3.12.12.9.5.2(3) for Final return procedures.
(4) Correct any coding or transcription errors.
Error Code 030
(1) Error Code 030 displayed Fields are:
01TXP | Tax Period |
01RCD | Received Date |
01PIC | Penalty Interest Code |
01RDD> | Return Due Date (Generated) |
Error Code 030
Invalid Conditions
(1) If Field 01PIC is "1" and the Field 01RCD is before the Return Due Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Error Code 030
Correction Procedures
(1) Correct any transcription errors.
(2) Delete the Penalty and Interest Code Field if:
There is precomputed penalty and/or interest on the return and
Field 01RCD is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ after the Return Due Date.
(3) Delete the Penalty and Interest Code Field if:
There is no precomputed penalty and/or interest on the return or
Field 01RCD is either before the Return Due Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Error Code 034
(1) Error Code 034 displayed Fields are:
01CCC | Computer Condition Code |
01TXP | Tax Period |
01RCD | Received Date |
01COR | Correspondence Indicator |
01CRD | Correspondence Received Date |
01IRI | IRI Code |
01RDD> | Return Due Date (Generated) |
Error Code 034
Invalid Conditions
(1) Field 01CRD is earlier than Field 01RCD.
(2) Field 01CRD is later than the processing date.
Error Code 034
Correction Procedures
(1) Correct any coding or transcription errors.
(2) The Received Date will either be stamped or edited on the return. If the Received Date is missing or illegible, determine the date in the order listed in IRM 3.12.12.9.6.2.
(3) A CRD will be determined from the date the complete reply was received in the processing center.
Refer to the return for the CRD. It is edited on the Edit Sheet, Line 5.
This can be verified by checking the stamped Received Date on the correspondence attached to return.
If more than one Correspondence Received Date is present, use the earliest date.
(4) If return is a 1120-POL or 5227 and "No Reply or an incomplete reply is received", enter CCC "3" in Field 01CCC and delete Field 01CRD.
Error Code 062
(1) Error Code 062 displayed Fields are:
CL | Clear Field |
01CCC | Computer Condition Code |
05LIH | Low Income Housing Credit F8586 |
0646B | Recapture Low Income Housing Credit |
(2) "SECTION 05 NOT PRESENT".
(3) "SECTION 06 NOT PRESENT".
Error Code 062
Invalid Conditions
(1) Field 01CCC "9" is present and Field 05LIH, Low Income Housing Credit F8586, or Field 0646B, Recapture Low Income Housing Credit, are blank.
(2) Field 05LIH or Field 0646B are present and CCC "9" is not present.
Error Code 062
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If Form 8586 is present and the filer has claimed a credit on Line 5 of Form 8586, allow that part of the credit. Enter the allowable portion of the credit in Field 05LIH if no credit is claimed on Line 4. If an amount is on Line 4, all of the following must be present: Form 8609; Schedule A (Form 8609); an entry on Schedule A, Line C (BIN), and Line 3 (qualifying basis); and signatures in both Parts I and II of Form 8609:
If | And | Then | And |
---|---|---|---|
any of the required items are missing, |
| correspond if credit is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ |
|
the filer does not provide the missing information, |
| deny the unsupported portion of the credit | re-compute the allowable portion of the credit on Line 4, |
recapture of Low-Income Housing (LIH) Credit is present, | one Form 8611 is attached, | enter the recapture amount in Field 0646B. |
|
recapture of LIH Credit is present, | multiple Forms 8611 are attached, | add all of the recapture amounts together and enter in Field 0646B. |
|
Form 8586 with entry on Line 4, or Form 8611 are not attached, | Forms 8693, 8609, or Schedule A, Form 8609 are attached, | Enter "C" in the Clear Field. |
|
no LIH forms are attached or the only LIH form is Form 8586 with no entries on Lines 1 through 4, |
| delete CCC "9" from Field 01CCC. |
|
Error Code 065
(1) Error Code 065 displayed Fields are:
01TXP | Tax Period |
01CCC | Computer Condition Code |
07CRE | Credit Elect |
Form 990 2008 and Subsequent Sections and Fields
(1) Form 990 contains Sections 01 through 13.
(2) Tables with Field designations, maximum Field length, and Field titles are listed before each section.
Section 01
Field Descriptions
(1) Section 01 contains entity data, processing codes, dates and miscellaneous information.
(2) Listed below are the Fields contained in Section 01 showing the Field Designator, title, location on the return, and the maximum length:
|
|
| MAX. |
---|---|---|---|
RMIT> | Remittance | Blue/Green Money | 11 |
01NC | Name Control/Check Digit | Entity Section | 4 |
>>>> | Name Control Underprint |
| 4 |
01EIN | Employer Identification Number | EIN Block | 9 |
01TXP | Tax Period | Entity Section | 6 |
>> | Tax Period Underprint |
| 2 |
01CCC | Computer Condition Code | Right Portion of Lines 2–7b | 10 |
01RCD | Received Date | Date Stamp | 8 |
01ORG | Organization Code | Right of Item K | 1 |
01SS | Sub Section | Right of Item I | 2 |
01NPF | Non-PF Reason Code | Right margin, Part I | 2 |
01ADC | Audit Code | Edit Sheet Line 2 | 1 |
01GRP | Group Return Code | Box HB | 1 |
01COR | Correspondence Indicator | Edit Sheet Line 4 | 2 |
01CRD | Correspondence Received Date | Edit Sheet Line 5 | 8 |
01IRI | IRI Code | Page 2 Top | 10 |
01CAF | CAF Indicator | Edit Sheet Line 3 | 1 |
01DDP | Daily Delinquency Penalty | Edit Sheet Line 7 | 6 |
>>>> | Daily Delinquency Underprint |
| 6 |
01SCA | Schedule Indicator Code | Top of Page 3 | 20 Alpha Numeric |
01SCB | Schedule Indicator Code | Top of Page 3 | 10 Alpha Numeric |
01PRE | Preparation Code | Right margin, of Preparer PTIN Line | 1 |
01PSN | Preparer PTIN | Part II Signature Block | 9 |
01PEN | Preparer EIN | Part II Signature Block | 9 |
01PTN | Preparer Phone Number | Part II Signature Block | 10 |
01RPC | Return Processing Code | TBD | 35 |
Field RMIT>
Remittance Amount
(1) Field RMIT> is the Remittance Amount. It is dollars and cents and is the blue/green edited money amount. This Field cannot be changed by Error Resolution.
Field 01NC
Name Control/Check Digit
(1) Field 01NC is the Name Control and Check Digit Field.
(2) Name Control: This Field is located in the Entity Section of the return.
(3) Check Digit: This Field is also a four position Field. There must be blanks in the first two positions and a letter of the alphabet (other than E, G or M) in the third and fourth positions.
Field 01NC
Invalid Conditions
(1) This Field is invalid if:
For Name Control, the first position is not alpha or numeric, the 2nd, 3rd or 4th position is not an alpha, numeric, hyphen, ampersand or blank, and there are any intervening blanks between characters.
For Check Digit, the first two positions are not blank and a letter of the alphabet (other than E, G or M) in the third and fourth positions is not present.
Field 01NC
Correction Procedures
(1) Check Field 01NC with the return. Correct any coding or transcription errors. Check Digits have priority over the Name Control. The method for determining the correct Name Control is shown in Document 7071, Name Control Job Aid, and (2) through (6) below.
If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB, or INOLES to secure the Name Control. If unable to secure the Name Control, SSPND 320.
If IDRS is not available, SSPND 351.
(2) The name control will be the first four characters of the name as follows:
If the organization is a corporation (e.g., name includes "Corporation", "Inc.", "Foundation", "Fund"), edit the first four characters of the corporation name. Omit the word "the" when followed by more than one word.
If the organization is an individual, trust, or estate, edit the first four characters of the last name of the individual, trustee, beneficiary, or decedent.
If the organization is a political organization or political committee (Section 527), edit the first name of the individual.
(3) If an organization's name contains both "Fund" or "Foundation" and "Trust", apply either corporate or trust name control rules as follows:
If | Then |
The organization name contains the name of a corporation, | apply corporate name control rules (see (2)a. above). |
The organization name contains an individual's name, | apply trust name control rules (see (2)b. above). |
(4) Specific corporate name control examples to be used if "Corporation", "Inc.", "Foundation", or "Fund" are not present are:
Local, Chapter, or Post—Edit the first four characters of the name of the national organization if the words "Local", "Chapter", or "Post" are contained in the name.
Habitat for Humanity — Edit Habi
Little League — Edit Litt
American Legion — Edit Amer
AMVETS — Edit Amer
Boy Scouts of America (BSA) — Edit Boys
BPOE — Edit Bene
FOE — Edit Frat
VFW — Edit Vete
PTA—Edit PTA plus the first letter of the name of the state
PTO or PTSA— Edit the first four characters of the school
(5) Specific trust or estate name control examples are:
Estate—Edit the first four characters of the last name of the decedent
Corporate Trust—Edit the first four characters of the Corporation's name.
Individual trust—Edit the first four characters of the last name of the individual
All other trusts—Edit the first four characters of the last name of the trustee or beneficiary
(6) Specific political organization name control examples are:
Friends of Jane Doe — Edit Jane
Committee to Elect John Smith — Edit John
Citizens for John Doe — Edit John
Field 01EIN
Employer Identification Number (EIN)
(1) Field 01EIN is the Employer Identification Number.
(2) The EIN is a number assigned by IRS for identification of a business tax account. This Field is located in the EIN Block
Field 01EIN
Invalid Conditions
(1) This Field is invalid if:
It is not numeric,
It is less than nine characters,
The first two digits are: 00, 07-09, 17-19, 28, 29, 49, 78, 79 or 89,
It is all zeros or all nines.
Field 01EIN
Correction Procedures
(1) Check Field 01EIN with the return. Correct any coding or transcription errors.
(2) If the EIN was entered correctly, search for another valid EIN on the return and attachments and enter the correct number.
(3) If a correct number cannot be determined:
Research using Command Code NAMEB or NAMEE for the correct number.
SSPND 351 if IDRS is not available.
SSPND 320 if more than one number is found or if you are unable to determine a valid EIN. Indicate multiple EINs on Form 4227.
(4) If EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return. Continue processing the return.
Note: Do not send Letter 3875-C If:
* Less than three digits of the EIN are transposed, different or missing.
* When CC INOLE indicates the account has been merged to or merged from, or
* An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.
Field 01TXP
Tax Period
(1) Field 01TXP, Tax Period, is YYYYMM format.
Field 01TXP
Invalid Conditions
(1) This Field is invalid if:
It is not numeric,
Month is not 01-12,
It is equal to or later than the Processing Date.
Tax period is before 197012 for Form 990.
Field 01TXP
Correction Procedures
(1) Check the return and attachments for the correct Tax Period. Correct any coding or transcription errors.
(2) If the Tax Period is equal to or later than the Processing Date, check to see if it is a "Final" return.
For non-final returns, if the tax period is more than three months but less than one year from the current date, correspond for confirmation of the tax period.
If tax period is less than four months, SSPND 480. Attach Form 4227 indicating "early filed".
If the return is a "Final," use Command Code GTSEC for Section 01 and enter "F" in Field 01CCC, if necessary. Change the Tax Period to the month preceding the received date.
(3) Edit CCC F (Final/Termination) if ALL of the following apply:
The return or an attachment is marked Final/Termination.
There are other indications the organization is out of business, closed, or merged.
Part X, Line 16(B) is 0 (zero) or blank.
Part IV, Line 31 is marked yes.
Not a group return - item H(a)-(b) is no or blank and item H(c) is blank.
If the taxpayer is attempting to file a Final/Termination, Form 990 and (a)-(e) are not met, correspond.
Schedule N, Part I is attached. If not attached send the return back to the filer.
(4) If the Tax Period is prior to 198901 for Form 990-EZ, SSPND 610. Rejects will convert and process as Form 990.
(5) If the Tax Period is prior to 197012 for Form 990, SSPND 620. Attach Form 4227 stating "non-ADP".
Field 01CCC
Computer Condition Codes
(1) Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from the right portion of lines 2-7b, Form 990 See Exhibit 3.12.12-17 for a description of the codes and their uses.
Field 01CCC
Invalid Conditions
(1) This Field is invalid if:
The entry is other than blank, "D", "F", "G", "L", "R", "T", "V", "W", "Y", "3" or "7",
CCCs "F" and "Y" are both present,
CCC "7" is present with both CCCs "D" and "R".
Field 01CCC
Correction Procedures
(1) Compare the entry on the screen to the entry on the return. Correct any coding or transcription errors.
(2) If the codes were entered correctly, refer to the return and See Exhibit 3.12.12-17 to determine which codes are necessary.
(3) If CCCs "F" and "Y" are both present, determine if it is a final return. Identify Form 990 returns as "Final" only if ALL of the following apply:
The return or an attachment is marked "Final", or there is other indication the organization is out of business, closed or merged.
Total Assets End of Year (Part X, Line 16(B)), Form 990 are zero or blank.
Part IV, Line 31 is checked yes.
It is not a group return.
Schedule N, Part I is attached. If not attached and it is a final return, send the return back to the filer.
Note: This applies for all returns marked Final.
(4) If the return is not a final return, delete the "F" code.
(5) If the return is a final return or is not for a short period, delete the "Y" code.
(6) If CCCs "7", "D", and "R" are all present, determine the correct CCCs:
If CCC "7"is correct delete the "R" and "D".
If CCC "7"is not correct, delete CCC "7".
(7) The only CCC codes valid with CCC "G" are CCC "3" and "W".
Field 01RCD
Received Date
(1) Field 01RCD is the Received Date. It is YYYYMMDD format. This Field is required and is transcribed from the date stamp on page one of the return.
Field 01RCD
Invalid Conditions
(1) This Field is invalid if it is:
Not present,
Not in YYYYMMDD format,
Later than the current processing date,
Not within the valid year, month, day range,
Prior to the ADP date of 197012 for Form 990.
Field 01RCD
Correction Procedures
(1) Compare Field 01RCD with the received date stamp on the return. Correct any coding or transcription errors.
(2) If the Received Date stamp is "invalid" (I.E. 20110115 in lieu of 20120115), correct accordingly.
(3) If the filer indicates on the return or an attachment that an unsuccessful attempt was made to timely file electronically, enter a timely received date.
(4) Determine the received date in the following priority when it is required and there is no valid date stamp or handwritten received date:
Note: If an envelope is not attached use the postmark date stamped on the face of the return.
The envelope postmark or delivery shipment date.
Note: If a date is stamped, the priority list would not be needed; however, if there is more than one received date stamped on the document, the proper date would depend whether the document was properly addressed. If the document is properly addressed but the Service misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used.
Service Center Automated Mail Processing System (SCAMPS) digital date
The Revenue Agent/Officer's signature date
The signature date
The Julian in the DLN, minus 10 days
Note: Use signature date only if the signature date is within the current processing year.
Caution: The ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡from the Return Due Date (RDD), regardless of Saturday, Sunday or holiday extension dates.
Field 01ORG
Organization Code
(1) Field 01ORG, Organization Code, is transcribed in the blank space of Item K. This Field is used to identify the type of organization filing the return.
Field 01ORG
Invalid Conditions
(1) This Field is invalid if other than "1", "3", or "4".
Field 01ORG
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If necessary, refer to the return to determine the correct code. Valid codes are:
IF RETURN SHOWS: | CODE |
---|---|
IRS Subsection 01-25, 29, 50, 60, 70, 71, or Item I, 501(c) box is checked, | 1 |
|
|
Item I, 4947(a)(1), box is checked | 3 |
IRS Subsection 91 | 3 |
the 527 box is checked in Item I of the entity section (SS82), | 4 |
(3) If no boxes are checked on Item I and the return does not have a pre-addressed label, research INOLES for the correct subsection. Code accordingly.
Field 01SS
Sub Section
(1) Field 01SS, Sub Section, is located in blank space of Item I.
Field 01SS
Invalid Conditions
(1) This Field is invalid if other than 00, 02 through 20, 22 through 27, 28, 29, 50, 60, 70, 71, 81, 82, or 91.
Field 01SS
Correction Procedures
(1) Refer to Item I to determine the correct code. Correct any coding or transcription errors.
(2) If no errors are found, research INOLES for the correct code. Valid codes are 00, 02 through 20, 22 through 28, 29, 50, 60, 70, 71, 81, 82, or 91.
(3) If there is no SS on INOLES and the return is for a "National Railroad Retirement Investment Trust", enter "28" in Field 01SS. If the Tax Period for the "National Railroad Retirement Investment Trust" is prior to 199312, also enter "R" and "V" in Field 01CCC.
(4) If unable to determine correct Sub Section, enter "00" in Field 01SS.
Field 01NPF
Non-PF Reason Code
(1) Field 01NPF, Non-PF Reason Code, is transcribed from the right margin of Schedule A, Part I.
Field 01NPF
Invalid Conditions
(1) This Field is invalid if other than 01 through 15 or blank.
Field 01NPF Correction Procedures
(1) Correct any coding or transcription errors.
(2) Refer to Schedule A, Part I, to determine the correct code. Valid codes are:
Subsection | Foundation Code | NPF Code | Box that must be checked |
---|---|---|---|
03 | 10 | 01 | 1 |
03 | 11 | 02 | 2 |
03 | 12 | 03 | 3 |
03 | 12 | 05 | 4 |
03 | 13 | 06 | 5 |
03 | 14 | 04 | 6 |
03 | 15 | 07 | 7 |
03 | 15 | 08 | 8 |
03 | 25 | 16 | 9 |
03 | 16 | 09 | 10 |
03 | 18 | 11 | 11 |
03 | 21 | 12 | 12a |
03 | 22 | 13 | 12b |
03 | 23 | 14 | 12c |
03 | 24 | 15 | 12d |
50 |
| 03 | 3 |
70 |
| 09 | 9 |
60, 71, 91 |
| 10 | 11 |
Note: If Box 11 is checked one of the Type Boxes described above must also be checked.
Note: If PTA and box 2 is checked and correspondence for Schedule E is needed, research for the correct NPF Code. If the Foundation Code is not 11, change the NPF Code and do not correspond for Schedule E.
** Use NPF 05 if the organization's name includes "Research" or "Laboratory", etc.
Field 01ADC
Audit Code
(1) Field 01ADC, Audit Code, is located on Line 2 of the edit sheet.
Field 01ADC
Invalid Conditions
(1) This Field is invalid if other than "1", "2", "3", or blank.
Field 01ADC
Correction Procedures
(1) Remember we will no longer correspond with the filer for information. Substitute correspond with send the return back to the filer.
(2) Refer to Line 2 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors.
(3) Correct codes are:
Blank—This Field must be blank if Field 01ORG is "9" or the following conditions (b) through (d) do not apply.
1—Frivolous return and taxpayer has not provided a Schedule A or Field 01NPF is blank.
2—Schedule A or Non-PF Reason Code is missing.
3—No reply to FYM mismatch correspondence.
(4) Audit Code Priority: If more than one Audit Code condition is present, the Audit Code with the lowest number takes precedence.
Field 01GRP
Group Return Code
(1) Field 01GRP, Group Return Code, is transcribed from the right margin of Page 1, Form 990, next to Box HB.
(2) ISRP will transcribe a "1" or "2" which will be converted to a "7" or "8" in GMF processing.
Field 01GRP
Invalid Conditions
(1) This Field is invalid if other than "1", "2" or blank.
Field 01GRP
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Refer to the return to determine the correct code. Identify a group return in one of the following ways:
Group Return is noted on the return or attachment.
Item H(a) of the entity section is "yes" and the Group Exemption (GEN) is written in Item H(c).
There is a list of subordinates attached.
There is a statement on the return or attachment that all affiliates are included on the group return.
Note: If Item H(a) is checked "No" and Item H(b) is checked "Yes", DO NOT consider the return a group return.
(3) Valid Group Return Codes are:
Blank—if the return is not for a group.
1—group return with a list indicating all the affiliates are included, or there is no response to correspondence.
2—group return with a list indicating only some of the affiliates are included. (Rejects will input FRM49 per (5) below.)
(4) Use Group Return Code "2" if there is an attachment or statement indicating that not all affiliates are included on the return, or if GEN #0229 (Line H(c)) is present. Correspondence is required if a list of affiliates isn't present.
(5) Once a list of affiliates to be included in the filing is received, Rejects will:
Verify the parent's EIN and verify that the parent EIN is on the BMF by using IDRS Command Code INOLES before inputting TC 590.
Input Command Code FRM49, TC 590, Closing Code 14, for each of the affiliates covered by the return.
Note: Transaction Code 590 with Closing Code 14 requires the parent EIN as part of the transaction.
Field 01COR
Correspondence Indicator
(1) Field 01COR, Correspondence Indicator, is located on Line 4 of the Edit Sheet.
Field 01COR
Invalid Conditions
(1) This Field is invalid if other than "11", "12", "13", "14", "21", "22", "23", "24" or blank.
Field 01COR
Correction Procedures
(1) Refer to Line 4 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors.
(2) Refer to the return and any attached correspondence to determine the correct code. Correct Correspondence Indicators are:
11 -Reply with all information Use when the taxpayer's response to our request is complete; all of the information we requested is provided.
12 - Reply with some information Use when the taxpayer provides some of the information we requested, (Enter CCC "3".)
13 -Reply with no information Use when the taxpayer responds to our first inquiry, but does not provide the information we requested, (Enter CCC "3".)
14-No Reply Use when the taxpayer does not respond to our request, (Enter CCC "3".)
21 -Reply with all information Use when the taxpayer's response to our request for missing IRI items is complete; all of the information we requested is provided.
22- Reply with some information Use when the taxpayers provides some of information we requested on missing IRI items. (Enter CCC 3 and the appropriate entry in Field 01IRI).
23- Reply with no information Use when the taxpayers responds on missing IRI items but does not provide the information we requested. (Enter CCC 3 and the appropriate entry in Field 01IRI).
24- No Reply Use when the taxpayer does not respond to our request for missing IRI items. (Enter CCC 3 and the appropriate entry in Field 01IRI)
Field 01CRD
Correspondence Received Date
(1) Field 01CRD, Correspondence Received Date, is in Year, Month, Day (YYYYMMDD) format.
(2) Field 01CRD is located on Line 5 of the Edit Sheet. It is used when correspondence was initiated. The entry reflects the date a complete reply was received.
Field 01IRI
IRI Code
(1) Field 01IRI is located on page 2 in the upper right margin.
(2) There can be a maximum of 5 – 2 digit codes present for a total of 10 characters.
Field 01IRI
Invalid Conditions
(1) This Field is invalid if other than 2 digit numeric or blank.
Field 01IRI
Correction Procedures
(1) The codes and their meanings are as follows:
Correspondence Items | IRI Code |
---|---|
Missing Signature | 90 |
Part VII | 87 |
Part VIII | 88 |
Part IX | 89 |
Part X | 80 |
Entire or wrong revision of Schedule A | 20 |
Sch. A Part I | 21 |
Sch. A Part II | 22 |
Sch. A Part III | 23 |
Sch. B | 50 |
Sch. C | 51 |
Sch. D Part I | 52 |
Sch. E | 53 |
Sch. L | 54 |
Sch. R | 55 |
Sch, J | 56 |
Sch. H | 57 |
Sch. O | 58 |
Audited Financial Statement | 59 |
(2) Correct any coding or transcription errors using the above chart.
(3) Check the IRI Codes to ensure the correct codes have been entered. If not, delete the incorrect code(s) and enter the correct codes.
Field 01CAF
CAF Indicator
(1) Field 01CAF, CAF Indicator, is no longer edited by Document Perfection. If this Field displays, delete the entry.
Field 01DDP
Daily Delinquency Penalty
(1) Field 01DDP, Daily Delinquency Penalty, is located on Line 7 of the Edit Sheet.
Field 01DDP
Penalty Amounts
(1) The law provides for a daily penalty for failure to file a return (determined with regard to any extension of time for filing) or for filing an incomplete return unless failure is due to reasonable cause.
Exception: Churches not required to file (FRC 06).
For tax years ending on or after July 30, 1996, the penalty is $20 a day. The maximum penalty may be as much as $10,000 or five percent of gross receipts for the year, whichever is less.
For tax years ending before July 30, 1996, the penalty is $10 a day. The maximum penalty may be as much as $5,000 or five percent of gross receipts for the year, whichever is less.
If the organization has gross receipts exceeding $1,000,000.00 for any year the law provides for a penalty of $100 a day. The maximum penalty may be as much as $50,000.
Field 01DDP
Invalid Conditions
(1) This Field is invalid if:
It is not numeric,
The last digit is other than zero and the Tax Period is prior to 198712.
Field 01DDP
Correction Procedures
(1) Refer to Line 7 of the Edit Sheet to determine the correct entry. Correct any coding or transcription errors.
(2) If transcribed correctly and penalty was computed by a Revenue Officer or Examination, SSPND 640 and prepare Form 4227. Annotate on Form 4227 "cancel to Exam". DO NOT change the DDP amount unless instructed by the preparer to do so.
Fields 01SCA and SCB
Schedule Indicator Codes
(1) Field 01SCA and SCB Schedule Indicator Codes are transcribed from the top of Page 3.
(2) This Field is edited based on the answers to the questions in Part IV. This Field is edited with an alpha/numeric character for each schedule that is attached and not blank. If more than 20 characters are present in Field 01SCA, Field 01SCB will need to be used. This is due to constraints on the ERS Screen display.
Fields 01SC and SCB
Invalid Conditions
(1) These Fields are invalid if not alpha, numeric or blank.
Note: We no longer accept any substitute schedules. The only exception are forms and schedules that are prepared that are exactly like official IRS forms and schedules.
Fields 01SCA and SCB
Correction Procedures
(1) Remember we will no longer correspond with the filer for information. Substitute correspond with send the return back to the filer.
(2) Refer to the top of Page 3 to determine the correct code(s). Correct any coding or transcription errors. Correct codes are:
Blank—If there are no required schedules.
A, B, C, D, D1, E, F, G, H, I, J, K, L, M, N, O, or R must be edited if a complete schedule is attached.
Note: Only enter the SIC Code if the Schedule is present. If corresponding for a missing schedule only enter the SIC Code if a complete schedule is sent in with a reply.
If the question on Line 6, Part IV is yes, Schedule D 1 is required.
Field 01PRE
Preparation Indicator
(1) Field 01PRE, Preparation Indicator, is transcribed from the bottom right margin of the Preparers PTIN box.
Field 01PRE
Invalid Conditions
(1) This Field is invalid if other than "1" or blank.
Field 01PRE
Correction Procedures
(1) Refer to the signature area to determine the correct code. Correct any coding or transcription errors. Correct codes are:
Blank—If the signature or name of the preparer is not present.
1—If the signature, name of the preparer, or firm name is present.
Note: A paid preparer may sign the original return by rubber stamp, mechanical device, or computer software.
Field 01PSN
Preparer PTIN
(1) Field 01PSN, Tax Preparer PTIN, is transcribed from the preparer PTIN box in the signature portion of the return.
(2) The entries are any combination of numerics except all "zeros" or all " nines". The first character may be a " P".
Field 01PSN
Invalid Conditions/ Correction Procedures
(1) Field 01PSN is invalid if the first position is other than numeric or "P".
(2) Field 01PSN is invalid if the Field is all zeroes or all nines or the first position is "P" and the remaining positions are all zeroes or all nines.
(3) Field 01PSN is invalid if other than the first position is not numerics.
(4) Delete the Field. Do not attempt to correct the Field.
Field 01PEN
Preparer EIN
(1) Field 01PEN, Tax Preparer EIN, is transcribed from the preparer EIN box in the signature portion of the return.
(2) The entries are any combination of numerics except all "zeros" or all " nines". The first character may be a " P".
Field 01PTN
Preparer Telephone Number
(1) Field 01PTN Preparer Telephone Number is transcribed from the Preparer Block form Page 1, Form 990, Preparers Phone Number.
Section 02
Data Address Fields
(1) Section 02 contains address changes and the In-Care-of-Name Line.
If... | Then... |
The INOLES address is the same as the address on the return, | Delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, Delete the Address only. |
The INOLES address is different from the address on the return, | Research ENMOD for a pending address change, TC 014. |
A pending address change is found on ENMOD, | Delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, Delete the Address only. |
No pending address is found on ENMOD. | SSPND 320 to Entity Control for address change. |
Section 02
Field Descriptions
(1) Listed below are the Fields contained in Section 02 showing the Field designator, title, location on the return, and maximum length:
|
|
| MAX. |
---|---|---|---|
02CON | Care of Name | Entity Section | 35 |
02FAD | Foreign Address | Entity Section | 35 |
02ADD | Street Address | Entity Section | 35 |
02CTY | City | Entity Section | 22 |
02ST | State | Entity Section | 2 |
02ZIP | ZIP Code | Entity Section | 12 |
Field 02CON
In Care of Name Line
(1) Field 02CON, In Care of Name Line, is located in the Entity Section of the return.
(2) Field 02CON has 35 positions and the valid characters are alpha, numeric, ampersand, dash, slash or percent.
Note: The first character of the "in-care-of" name must be alpha or numeric.
Invalid Conditions
(1) This Field is invalid if any of the following conditions exist:
The first position is a % sign and the second position is not blank.
The first character of the "in-care-of" name is not alpha or numeric.
There are two consecutive blanks between significant characters.
Correction Procedure
(1) Check for transcription errors and correct as needed.
If... | Then... |
A % (percent) is in the first position, |
|
A blank is in the first position, |
|
The first character of the "in-care-of" name is not alpha or numeric, |
|
Two consecutive blanks present between significant characters, |
|
Field 02FAD
Foreign Address
(1) Field 02FAD is located in the Entity Address Section of the return. This Section will contain data when a foreign address is present on the return. Field 02FAD will not be present on "G" Coded returns.
(2) Code & Edit will use //$ to identify the beginning and ending of a foreign country code. For example /EI/$ is edited for Ireland and /GM/$ is edited for Germany.
Field 02FAD
Invalid Conditions
(1) This Field is invalid if any of the following conditions exist:
The Field contains other than alpha, numeric or special characters,
The first position is blank,
Any character follows two consecutive blanks,
There are more than 35 characters present for this Field on the return.
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.
Field 02FAD
Correction Procedures
(1) 1. Correct all coding and transcription errors.
If... | Then... |
Field 02FAD is present |
|
A foreign address is not present on the return |
|
(2) If Form 8822 (Change of Address) is attached to the return, compare the name and address information on the Form 8822 to the return.
If... | Then... |
The information is the same | Take no action and continue processing. |
The information is different |
Note: The lead Tax Examiner is required to batch all Forms 8822 daily and send them to Entity Control for expedite processing. |
Field 02ADD
Street Address
(1) Field 02ADD, Street Address, is located in the Entity Section of the return. This section will contain data on non-preaddressed returns when the address change box has been checked or on preaddressed labels when a change has been indicated.
Field 02ADD
Invalid Conditions
(1) This Field is invalid if any of the following conditions exist:
The street address is present and the first position is blank,
Any character not alphabetic, numeric, blank, hyphen, or slash is present,
There are two consecutive blanks followed by valid characters,
The first position is not alphabetic or numeric.
Field 02ADD
Correction Procedures
(1) Check the screen entry with the entry on the return and attachments. Correct any coding or transcription errors.
(2) If the Field cannot be perfected, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.
Field 02CTY
City
(1) Field 02CTY, City, is located in the entity section of the return.
Major City Code
(1) Certain cities within each state are designated "Major Cities" and are assigned a special code of two alpha characters.
The Major City Code represents both the city and state.
ISRP will enter the Major City Code as appropriate.
It is transcribed with no intervening blanks and no other characters in the City or State Fields.
Field 02CTY
Invalid Conditions
(1) This Field is invalid if:
Any character not alphabetic or blank is present,
City is present and the first position is blank,
City is present and the second and third positions are blank,
Any characters follow the first two adjoining blanks,
An invalid Major City Code is present,
Fewer than three characters are present unless a valid Major City Code is present.
(2) Refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations, for valid Major City Codes.
Field 02CTY
Correction Procedures
(1) Compare the screen entry with the entry on the return and attachments. Correct any coding or transcription errors.
(2) If unable to correct, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.
Field 02ST
State
(1) Field 02ST, State, is located in the entity section of the return.
Field 02ST
Invalid Conditions
(1) This Field is invalid if it is not contained in the State Code Table in Document 7475.
Field 02ST
Correction Procedures
(1) Check the Field on the screen with the entry on the return and attachments. Correct any coding or transcription errors.
(2) If unable to perfect, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.
Field 02ZIP
ZIP Code
(1) Field 02ZIP is the ZIP Code. It is located in the entity section of the return.
Field 02ZIP
Invalid Conditions
(1) This Field is invalid if:
Blank.
The fourth and fifth position are 00.
Field 02ZIP
Correction Procedures
(1) Check the Field on the screen with the entry on the return. Correct any coding or transcription errors.
(2) If a valid ZIP Code is not on the return, check any attachments and envelope. Research INOLES, refer to Document 7475.
(3) If a valid ZIP Code cannot be located, use the first three digits of the ZIP Code for the city or state and 01 for the fourth and fifth digits.
Section 03
Field Descriptions
(1) All of the Fields in this section and are located in Part III.
(2) Listed below are the Fields contained in Section 03 showing the Field designator, title, location on the return, and maximum length:
|
| LINE | MAX. |
---|---|---|---|
0332 | Did Organization Undertake Significant | Part III, Line 2 | 1 |
0333 | Did Organization Cease Conducting | Part III, Line 3 | 1 |
0334A | Exempt Purpose Code 1 | Part III, Line 4a | 5 |
0334B | Exempt Purpose Code 2 | Part III, Line 4b | 5 |
0334C | Exempt Purpose Code 3 | Part III, Line 4c | 5 |
Section 03
Invalid Conditions/
Correction Procedures
(1) These Fields are invalid if they are not all numeric or blank.
(2) Refer to the return to verify the entry. Correct any coding or transcription errors.
Note: The Exempt Purpose Codes are not currently being used and will be blank.
Section 04
Field Descriptions
(1) Listed below are the Fields contained in Section 04 showing the Field designator, title, location on the return, and maximum length:
|
|
| MAX. |
---|---|---|---|
041 | Is Organization 501(c) (3) or 4947(a)(1)? | Part IV, Line 1 | 1 |
042 | Schedule B Code | Part IV, Line 2 | 1 |
043 | Engage in Political Activity? | Part IV, Line 3 | 1 |
044 | Engage in Lobbying Activity? | Part IV, Line 4 | 1 |
045 | Subject to Section 6033(e) Notice? | Part IV, Line 5 | 1 |
046 | Maintain Donor Advised Funds? | Part IV, Line 6 | 1 |
047 | Receive or Hold Conservation Easements? | Part IV, Line 7 | 1 |
048 | Maintain Collections? | Part IV, Line 8 | 1 |
049 | Provide Credit Counseling? | Part IV, Line 9 | 1 |
0410 | Hold Assets or Endowments? | Part IV, Line 10 | 1 |
0411A | Land, Buildings and Equipment? | Part IV, Line 11a | 1 |
0411B | Investments Other Securities? | Part IV, Line 11b | 1 |
0411C | Investments Program Related? | Part IV, Line 11c | 1 |
0411D | Other Assets | Part IV, Line 11d | 1 |
0411E | Other Liabilities? | Part IV, Line 11e | 1 |
0411F | Separate or Consolidated Financial Statements? | Part IV, Line 11F | 1 |
0412A | Separate Independent Audited Financial? | Part IV, Line 12a | 1 |
0412B | Consolidated Independent Audited Financial? | Part IV, Line 12b | 1 |
0413 | Is the Organization a School? | Part IV, Line 13 | 1 |
0414A | Maintain an Office? | Part IV, Line 14a | 1 |
0414B | Have Aggregate Revenues or Expenses? | Part IV, Line 14b | 1 |
0415 | Report more than $5,000 on Part IX, Line 3 for ORGS Outside US? | Part IV, Line 15 | 1 |
0416 | Report more than $5,000 on Part IX, Line 3 for Individuals Outside US? | Part IV, Line 16 | 1 |
0417 | Report more than $15,000 on Part IX, Line 11e? | Part IV, Line 17 | 1 |
0418 | Report more than $15,000 on Part VIII, Line 1c and 8a? | Part IV, Line 18 | 1 |
0419 | Report more than $15,000 on Part VIII, Line 9a? | Part IV, Line 19 | 1 |
0420A | Operate Hospitals? | Part IV, Line 20a | 1 |
0420B | Audited Financial Statement? | Part IV, Line 20b | 1 |
0421 | Report more than $5,000 on Part IX, Line 1? | Part IV, Line 21 | 1 |
0422 | Report more than $5,000 on Part IX, Line 2? | Part IV, Line 22 | 1 |
0423 | Answer yes to Questions 3, 4 or 5? | Part IV, Line 23 | 1 |
0424A | Tax Exempt Bonds Outstanding? | Part IV, Line 24a | 1 |
0424B | Invest any Net Proceeds? | Part IV, Line 24b | 1 |
0424C | Maintain an Escrow Account? | Part IV, Line 24c | 1 |
0424D | Act on Behalf of Issuer? | Part IV, Line 24d | 1 |
0425A | 501(c)(3) and 501(c)(4) Orgs Engaged in Excess Benefit Transaction? | Part IV, Line 25a | 1 |
0425B | Become Aware that it Engaged in Excess Benefit Transaction? | Part IV, Line 25b | 1 |
0426 | Loan to or by a Current/Former Officer/Director? | Part IV, Line 26 | 1 |
0427 | Provide Grant or Other? | Part IV, Line 27 | 1 |
0428A | Transaction with Current/Former Officer? | Part IV, Line 28a | 1 |
0428B | Transaction with Family Member? | Part IV, Line 28b | 1 |
0428C | Transaction with Entity or Current/Former Officer? | Part IV, Line 28c | 1 |
0429 | Receive or Accrue more than $25,000 in Non-Cash? | Part IV, Line 29 | 1 |
0430 | Receive or Accrue Contributions of Art? | Part IV, Line 30 | 1 |
0431 | Liquidate, Terminate or Dissolve? | Part IV, Line 31 | 1 |
0432 | Sell, Exchange, Dispose of? | Part IV, Line 32 | 1 |
0433 | Own 100% of an Entity? | Part IV, Line 33 | 1 |
0434 | Related to any Tax Exempt or Taxable Entity? | Part IV, Line 34 | 1 |
0435A | Controlled Entity within 512(b)(13)? | Part IV, Line 35a | 1 |
0435B | Receive Payment or Engage in Transaction Within 512(b)(13)? | Part IV, Line 35b | 1 |
0436 | Make any Transfers? | Part IV, Line 36 | 1 |
0437 | Conduct more than 5%? | Part IV, Line 37 | 1 |
0438 | Complete Schedule O? | Part IV, Line 38 | 1 |
Section 04
Invalid Conditions/
Correction Procedures
(1) These Fields are invalid if they are not all 1, 2 or blank.
(2) 1 = yes, 2 = no, blank = blank or both boxes checked.
(3) Refer to the return to verify the entry. Correct any coding or transcription errors.
(4) See Exhibit 3.12.12-8 for additional information and IRI correspondence.
Section 05
Field Descriptions
(1) Listed below are the Fields contained in Section 05 showing the Field designator, title, and location on the return. Money Fields are Dollars Only and can be Positive or Negative.
|
| LINE No. |
|
---|---|---|---|
051A | Number of Forms 1096 | Part V, Line 1a | 6 |
051B | Number of Forms W-2G | Part V, Line 1b | 6 |
051C | Comply with Backup Withholding Rules? | Part V, Line 1c | 1 |
052A | Number of Employees Reported on W-3? | Part V, Line 2a | 6 |
052B | File all Required Employment Returns? | Part V, Line 2b | 1 |
053A | Unrelated Business income >$1,000? | Part V, Line 3a | 1 |
053B | If Yes Has a 990-T been filed? | Part V, Line 3b | 1 |
054A | Maintain an Interest? | Part V, Line 4a | 1 |
055A | Party to a Prohibited Tax Shelter? | Part V, Line 5a | 1 |
055B | Taxable Party Notify ORG? | Part V, Line 5b | 1 |
055C | If Yes did ORG file Form 8886–T? | Part V, Line 5c | 1 |
056A | Annual Gross Receipts Normally >$100,000 | Part V, Line 6a | 1 |
056B | If Yes did ORG Include with Solicitations? | Part V, Line 6b | 1 |
057A | $75 Partly Contribution/Goods/Services | Part V, Line 7a | 1 |
057B | If Yes did ORG Notify Donor? | Part V, Line 7b | 1 |
057C | Sell, Exchange, or Otherwise Dispose of? | Part V, Line 7c | 1 |
057D | Number of Forms 8282? | Part V, Line 7d | 4 |
057E | Receive any Funds? | Part V, Line 7e | 1 |
057F | Pay Premiums? | Part V, Line 7f | 1 |
057G | Contributions of Qualified Intellectual Property? | Part V, Line 7g | 1 |
057H | Did ORG File Form 1098-C? | Part V, Line 7h | 1 |
058 | Sponsoring Orgs, 509(a)(3) Excess Business Holdings? | Part V, Line 8 | 1 |
059A | Make Taxable Distributions Under 4966? | Part V, Line 9a | 1 |
059B | Make Distribution to Donor? | Part V, Line 9b | 1 |
0510A | Initiation Fees and Capital Contributions? | Part V, Line 10a | 13 |
0510B | Gross Receipts for Public use of Club Facilities | Part V, Line 10b | 13 |
0511A | Gross Income from Members or Shareholders? | Part V, Line 11a | 13 |
0511B | Gross Income from Other Sources | Part V, Line 11b | 13 |
0512A | 4947(a)(1) Filing 990 in lieu of 1041? | Part V, Line 12a | 1 |
0512B | Amount of Tax Exempt Interest | Part V, Line 12b | 13 |
0513A | Licensed to issue Qualified Health Plans | Part V, Line 13a | 1 |
0513B | Aggregate Amount of Reserves to Maintain | Part V, Line 13b | 15 |
0513C | Aggregate Amount of Reserves on Hand | Part V, Line 13c | 15 |
0514A | Receive Payments for Indoor Tanning | Part V, Line 14a | 1 |
0514B | Filed Form 720 to Report Payments | Part V, Line 14b | 1 |
Section 05
Invalid Conditions/
Correction Procedures
(1) These Fields are invalid if they are not all numeric or blank. Yes/No questions are invalid if other than "1", "2" or blank.
(2) Refer to the return to verify the entry. Correct any coding or transcription errors.
(3) For Yes/No questions, "1" = Yes, "2" = No, and blank = no box checked or both boxes checked.
(4) See Exhibit 3.12.12-8 for additional information and IRI correspondence.
(5) Fields 051A and 051B are invalid if not numeric and can have up to six characters. If any characters in these Fields are not numeric delete the invalid characters.
Section 06
Field Descriptions
(1) Section 06 Fields are located in Form 990 Part VI.
(2) Listed below are the Fields contained in Section 06 showing the Field designator, title, and location on the return:
|
| LINE No. | Field |
061A | Voting Members of Governing Body | Part VI, Section A, Line 1a | 6 |
061B | Independent Voting Members | Part VI, Section A, Line 1b | 6 |
062 | Officer, Director, Trustee have Family Relationship? | Part VI, Section A, Line 2 | 1 |
063 | Delegate Control over Management? | Part VI, Section A, Line 3 | 1 |
064 | Make Significant Changes to ORG Docs? | Part VI, Section A, Line 4 | 1 |
065 | Become aware of a Material Diversion? | Part VI, Section A, Line 5 | 1 |
066 | Have Members or Stockholders? | Part VI, Section A, Line 6 | 1 |
067A | Members, Stockholders or Other Persons who Elect? | Part VI, Section A, Line 7a | 1 |
067B | Decisions Subject to Approval By Members? | Part VI, Section A, Line 7b | 1 |
0615A | Determining Compensation for CEO, Executive Director? | Part VI, Section B, Line 15a | 1 |
Section 06
Invalid Conditions/
Correction Procedures
(1) Question Fields are invalid if other than "1", "2" or blank.
(2) Refer to the return to determine the correct Question Code. Correct any coding or transcription errors
(3) Correct Question Codes are:
1—If the "yes" box is checked.
2—If the "no" box is checked.
Blank—If neither box is checked, both boxes are checked or "not applicable".
(4) Fields 061A and 061B are invalid if not numeric and can have up to six characters. If any characters in these Fields are not numeric delete the invalid characters.
Section 07
Field Descriptions
(1) Section 07 Fields are located in Form 990 Part VII.
(2) Listed below are the Fields contained in Section 07 showing the Field designator, title, and location on the return.
|
| LOCATION |
|
---|---|---|---|
071BD | Total Reportable Compensation from ORG. | Part VII, Section A, Line 1d Col. (D) | 13 |
071BE | Total Reportable Compensation from Related ORG. | Part VII, Section A, Line 1d Col. (E) | 13 |
071BF | Total Other Compensation from ORG and Related ORG. | Part VII, Section A, Line 1d Col. (F) | 13 |
07A2 | Total Individuals who Received >$100,000 | Part VII, Section A, Line 2 | 6 |
07B2 | Total Independent Contractors who Received >$100,000 | Part VII, Section B, Line 2 | 6 |
Section 07
Invalid Conditions/
Correction Procedures
(1) All Fields are invalid if they are other than numeric or blank.
(2) Correct any coding or transcription errors.
(3) See Exhibit 3.12.12-8 for IRI Correspondence instructions.
(4) There is a programming problem that is being corrected. Fields 07A2 and 07B2 should be valid if blank. If a return falls out because these Fields are blank, enter 6–9s to clear the error.
Section 08
Field Descriptions
(1) Section 08 Fields are located in Form 990 Part VIII.
(2) All Section 08 Fields are dollars only or numeric and may be either positive or negative.
(3) Listed below are the Fields contained in Section 08 showing the Field designator, title, and location on the return. All Fields are 13 positions:
Field |
| LOCATION |
|
---|---|---|---|
081HA | Total Contributions, Gifts, Grants | Part VIII, Line 1h, Col. (A) | 13 |
082A | Program Service Revenue a Business Code | Part VIII, Line 2a | 6 |
082AA | Program Service Revenue a Total Revenue | Part VIII, Line 2a Col. (A) | 13 |
082B | Program Service Revenue b Business Code | Part VIII, Line 2b | 6 |
082BA | Program Service Revenue b Total Revenue | Part VIII, Line 2b Col. (A) | 13 |
082C | Program Service Revenue c Business Code | Part VIII, Line 2c | 6 |
082CA | Program Service Revenue c Total Revenue | Part VIII, Line 2c Col. (A) | 13 |
082D | Program Service Revenue d Business Code | Part VIII, Line 2d | 6 |
082DA | Program Service Revenue d Total Revenue | Part VIII, Line 2d Col. (A) | 13 |
082E | Program Service Revenue e Business Code | Part VIII, Line 2e | 6 |
082EA | Program Service Revenue e Total Revenue | Part VIII, Line 2e Col. (A) | 13 |
08FA | Program Service Revenue f Total Revenue | Part VIII, Line 2f Col. (A) | 13 |
082G | Program Service Revenue Total | Part VIII, Line 2g | 13 |
083A | Investment Income | Part VIII, Line 3 Col. (A) | 13 |
084A | Tax Exempt Bond Proceeds | Part VIII, Line 4 Col. (A) | 13 |
085A | Royalties | Part VIII, Line 5 Col. (A) | 13 |
086AR | Gross Rents-Real | Part VIII, Line 6a (real) | 13 |
086AP | Gross Rents-Personal | Part VIII, Line 6a (pers) | 13 |
086BR | Less Rental Expenses-Real | Part VIII, Line 6b (real) | 13 |
086BP | Less Rental Expenses-Personal | Part VIII, Line 6b (pers) | 13 |
086CR | Rental Income-Real | Part VIII, Line 6c (real) | 13 |
>>>> | Rental Income Underprint Amount |
| 13 |
086CP | Rental Income-Personal | Part VIII, Line 6c (pers) | 13 |
086DA | Net Rental Income | Part VIII, Line 6d Col. (A) | 13 |
>>>> | Net Rental Income Underprint Amount |
| 13 |
087AS | Gross Amount from Sales of Securities | Part VIII, Line 7a (sec) | 13 |
087AO | Gross Amount from Sales of Assets Other | Part VIII, Line 7a (other) | 13 |
087BS | Cost or Other Basis and Sales Securities | Part VIII, Line 7b (sec) | 13 |
087BO | Cost or Other Basis and Sales Other | Part VIII, Line 7b (other) | 13 |
087CS | Gain or Loss Securities | Part VIII, Line 7c (sec) | 13 |
>>>> | Gain or Loss Securities Underprint Amount |
| 13 |
087CO | Gain or Loss Other | Part VIII, Line 7c (other) | 13 |
>>>> | Gain or Loss Other Underprint Amount |
| 13 |
087DA | Net Gain or Loss | Part VIII, Line 7d Col. (A) | 13 |
088A | Gross Income from Fundraising Events | Part VIII, Line 8a | 13 |
088B | Less Direct Expenses | Part VIII, Line 8b | 13 |
088CA | Net Income or Loss from Fundraising | Part VIII, Line 8a Col. (A) | 13 |
>>>> | Net Income or Loss Underprint Amount |
| 13 |
089A | Gross Income from Gaming | Part VIII, Line 9a | 13 |
089B | Less Direct Expenses | Part VIII, Line 9b | 13 |
089CA | Net Income/Loss from Gaming | Part VIII, Line 9c Col. (A) | 13 |
>>>> | Net Income/Loss from Gaming Underprint |
| 13 |
0810A | Gross Sales from Inventory | Part VIII, Line 10a | 13 |
0810B | Less Cost of Goods Sold | Part VIII, Line 10b | 13 |
0810C | Net Income or Loss from Sales | Part VIII, Line 10c | 13 |
>>>> | Net Income or Loss from Sales Underprint |
| 13 |
0811A | Miscellaneous Revenue a Business Code | Part VIII, Line 11a | 6 |
08A11 | Miscellaneous Revenue a Total Revenue | Part VIII, Line 11a Col. (A) | 13 |
0811B | Miscellaneous Revenue b Business Code | Part VIII, Line 11b | 6 |
08B11 | Miscellaneous Revenue b Total Revenue | Part VIII, Line 11b Col. (A) | 13 |
0811C | Miscellaneous Revenue c Business Code | Part VIII, Line 11c | 6 |
08C11 | Miscellaneous Revenue c Total Revenue | Part VIII, Line 11c Col. (A) | 13 |
0811D | Miscellaneous Revenue d Total Revenue | Part VIII, Line 11d Col. (A) | 13 |
0811E | Miscellaneous Revenue e Total | Part VIII, Line 11e | 13 |
0812A | Total Revenue | Part VIII, Line 12 Col. (A) | 13 |
>>>> | Total Revenue Underprint |
| 13 |
Section 08
Invalid Conditions/
Correction Procedures
(1) These Fields are invalid if they are not all numeric or blank.
(2) Refer to the return to verify the entries. Correct any coding or transcription errors.
Note: Remove any non-numeric entries in the Business Code Fields, such as period(s). Also delete the Business Code Fields if they are less than six digits/numeric and it's not a misplaced entry.
(3) See Exhibit 3.12.12-8 for IRI correspondence procedures.
Section 09
Field Descriptions
(1) Section 09 Fields are located 990 Part IX.
(2) Listed below are the Fields contained in Section 09 showing the Field designator, title, and location on the return. All Fields are dollars only:
Field |
| LOCATION |
|
---|---|---|---|
091A | Grants to Gov./Orgs in U.S. | Part IX, Line 1 Col. (A) | 13 |
092A | Grants and Other Assistance in U.S. | Part IX, Line 2 Col. (A) | 13 |
093A | Grants and Other Assistance Outside U.S. | Part IX, Line 3 Col. (A) | 13 |
094A | Benefits Paid to or for Members | Part IX, Line 4 Col. (A) | 13 |
095A | Compensation of Current Officers, Directors | Part IX, Line 5 Col. (A) | 13 |
096A | Compensation to Disqualified Persons | Part IX, Line 6 Col. (A) | 13 |
097A | Other Salaries and Wages | Part IX, Line 7 Col. (A) | 13 |
098A | Pension Plan Contributions | Part IX, Line 8 Col. (A) | 13 |
099A | Other Employee Benefits | Part IX, Line 9 Col. (A) | 13 |
0910A | Payroll Taxes | Part IX, Line 10 Col. (A) | 13 |
0911A | Fees for Services Management | Part IX, Line 11a Col. (A) | 13 |
0911B | Fees for Services Legal | Part IX, Line 11b Col. (A) | 13 |
0911C | Fees for Services Accounting | Part IX, Line 11c Col. (A) | 13 |
0911D | Fees for Services Lobbying | Part IX, Line 11d Col. (A) | 13 |
0911E | Fees for services Professional Fundraising | Part IX, Line 11e Col. (A) | 13 |
0911F | Fees for Services Investment Management | Part IX, Line 11f Col. (A) | 13 |
0911G | Fees for Services Other | Part IX, Line 11g Col. (A) | 13 |
0912A | Advertising | Part IX, Line 12 Col. (A) | 13 |
0913A | Office Expenses | Part IX, Line 13 Col. (A) | 13 |
0914A | Information Technology | Part IX, Line 14 Col. (A) | 13 |
0915A | Royalties | Part IX, Line 15 Col. (A) | 13 |
0916A | Occupancy | Part IX, Line 16 Col. (A) | 13 |
0917A | Travel | Part IX, Line 17 Col. (A) | 13 |
0918A | Payments of Travel or Entertainment | Part IX, Line 18 Col. (A) | 13 |
0919A | Conferences, Conventions and Meetings | Part IX, Line 19 Col. (A) | 13 |
0920A | Interest | Part IX, Line 20 Col. (A) | 13 |
0921A | Payments to Affiliates | Part IX, Line 21 Col. (A) | 13 |
0922A | Depreciation, Depletion, etc. | Part IX, Line 22 Col. (A) | 13 |
0923A | Insurance | Part IX, Line 23 Col. (A) | 13 |
0924A | Other Expenses a | Part IX, Line 24a Col. (A) | 13 |
0924B | Other Expenses b | Part IX, Line 24b Col. (A) | 13 |
0924C | Other Expenses c | Part IX, Line 24c Col. (A) | 13 |
0924D | Other Expenses d | Part IX, Line 24d Col. (A) | 13 |
0924E | Other Expenses e | Part IX, Line 24e Col. (A) | 13 |
0924F | Other Expenses f | Part IX, Line 24f Col. (A) | 13 |
0925A | Total functional Expenses | Part IX, Line 25 Col. (A) | 13 |
>>>> | Total Functional Expenses Underprint |
| 13 |
Section 10
Field Descriptions
(1) All of the Fields in Section 10 are dollars only and are positive or negative.
(2) Listed below are the Fields contained in Section 10 showing the Field designator, title, location on the return, and maximum length:
Field |
|
| MAX. |
---|---|---|---|
101B | Cash Non Interest | Part X, Line 1, Col. (B) | 13 |
102B | Savings and Temp. Cash Investments | Part X, Line 2, Col. (B) | 13 |
103B | Pledges and Grants Receivable | Part X, Line 3, Col. (B) | 13 |
104B | Accounts Receivable Net | Part X, Line 4, Col. (B) | 13 |
105B | Receivables from Current and Former | Part X, Line 5, Col. (B) | 13 |
106B | Receivables from Disqualified | Part X, Line 6, Col. (B) | 13 |
107B | Notes and Loans Receivable | Part X, Line 7, Col. (B) | 13 |
108B | Inventories for Sale or Use | Part X, Line 8, Col. (B) | 13 |
109B | Prepaid Expenses | Part X, Line 9, Col. (B) | 13 |
1010C | Land Build. and Equipment | Part X, Line 10c, Col. (B) | 13 |
1011B | Investments Publicly Traded | Part X, Line 11, Col. (B) | 13 |
1012B | Investments Other | Part X, Line 12, Col. (B) | 13 |
1013B | Investments Program Related | Part X, Line 13, Col. (B) | 13 |
1014B | Intangible Assets | Part X, Line 14, Col. (B) | 13 |
1015B | Other Assets | Part X, Line 15, Col. (B) | 13 |
1016A | Total Assets (BOY) | Part X, Line 16, Col. (A) | 13 |
1016B | Total Assets (EOY) | Part X, Line 16, Col. (B) | 13 |
1017B | Accounts Payable and Secured Expenses | Part X, Line 17, Col. (B) | 13 |
1018B | Grants Payable | Part X, Line 18, Col. (B) | 13 |
1019B | Deferred Revenue | Part X, Line 19, Col. (B) | 13 |
1020B | Tax Exempt Bond Liabilities | Part X, Line 20, Col. (B) | 13 |
1021B | Escrow Account Liability | Part X, Line 21, Col. (B) | 13 |
1022B | Payable to Current | Part X, Line 22, Col. (B) | 13 |
1023B | Secured Mortgages and Notes | Part X, Line 23, Col. (B) | 13 |
1024B | Unsecured Notes and Loans Payable | Part X, Line 24, Col. (B) | 13 |
1025B | Other Liabilities | Part X, Line 25, Col. (B) | 13 |
1026A | Total Liabilities (BOY) | Part X, Line 26, Col. (A) | 13 |
1026B | Total Liabilities (EOY) | Part X, Line 26, Col. (B) | 13 |
1027B | Unrestricted Net Assets | Part X, Line 27, Col. (B) | 13 |
1028B | Temp. Restricted Net Assets | Part X, Line 28, Col. (B) | 13 |
1029B | Per. Restricted Net Assets | Part X, Line 29, Col. (B) | 13 |
1030B | Capital Stock or Trust | Part X, Line 30, Col. (B) | 13 |
1031B | Paid in or Capital Surplus | Part X, Line 31, Col. (B) | 13 |
1032B | Retained Earnings | Part X, Line 32, Col. (B) | 13 |
1033A | Total Net Assets or Fund Balances (BOY) | Part X, Line 33, Col. (A) | 13 |
>>>> | Total Net Assets or Fund Balances (BOY) Underprint |
| 13 |
1033B | Total Net Assets or Fund Balances (EOY) | Part X, Line 33, Col. (B) | 13 |
>>>> | Total Net Assets or Fund Balances (EOY) Underprint |
| 13 |
1034B | Total Liabilities and Net Assets/Fund Balances | Part X, Line 34, Col. (B) | 13 |
Section 11
Field Descriptions
(1) All of the Fields in Section 11 are dollars only and are positive or negative.
(2) Listed below are the Fields contained in Section 11 showing the Field designator, title, location on the return, and maximum length:
|
|
| MAX. |
---|---|---|---|
11TO | Type of Organization | Schedule A, Part I, Line 12, a – d checkbox | 1 |
11E | Written Determination Type I, II or III | Schedule A, Part I, Line 12e checkbox | 1 |
11F | Number of Supported Organizations | Schedule A, Part I, Line 12f | 3 |
11GA2 | EIN A | Schedule A, Part I, Line 12g, Row A Column (ii) | 9 |
11GA3 | Type of Organization | Schedule A, Part I, Line 12g, Row A, Column (iii) | 1 |
11GA4 | Listed in Governing Document | Schedule A, Part I, Line 12g, Row A, Column (iv) | 1 |
11GA5 | Amount of Support A | Schedule A, Part I, Line 12g, Row A, Column (v) | 13 |
11GB2 | EIN B | Schedule A, Part I, Line 12g, Row B Column (ii) | 9 |
11GB3 | Type of Organization | Schedule A, Part I, Line 12g, Row B, Column (iii) | 1 |
11GB4 | Listed in Governing Document | Schedule A, Part I, Line 12g, Row B, Column (iv) | 1 |
11GB5 | Amount of Support B | Schedule A, Part I, Line 12g, Row B, Column (v) | 13 |
11GC2 | EIN C | Schedule A, Part I, Line 12g, Row C, Column (ii) | 9 |
11GC3 | Type of Organization | Schedule A, Part I, Line 12g, Row C, Column (iii) | 1 |
11GC4 | Listed in Governing Document | Schedule A, Part I, Line 12, Row C, Column (iv) | 1 |
11GC5 | Amount of Support C | Schedule A, Part I, Line 12g, Row C, Column (v) | 13 |
11GD2 | EIN D | Schedule A, Part I, Line 12g, Row D, Column (ii) | 9 |
11GD3 | Type of Organization | Schedule A, Part I, Line 12g, Row D Column (iii) | 1 |
11GD4 | Listed in Governing Document | Schedule A, Part I, Line 12g, Row D, Column (iv) | 1 |
11GD5 | Amount of Support D | Schedule A, Part I, Line 12g, Row D, Column (v) | 13 |
11GE2 | EIN E | Schedule A, Part I, Line 12g, Row E, Column (ii) | 9 |
11GE3 | Type of Organization | Schedule A, Part I, Line 12g, Row E Column (iii) | 1 |
11GE4 | Listed in Governing Document | Schedule A, Part I, Line 12g, Row E, Column (iv) | 1 |
11GE5 | Amount of Support E | Schedule A, Part I, Line 12g, Row E, Column (v) | 13 |
11TOT | Total | Schedule A, Part I, Line 12g, Total, Column (v) | 13 |
1111G | Total Number of Organizations | Sch. A, Part I, Line 12G(vi) Total | 6 |
11G11 | Total Amount of Support | Sch. A, Part I, Line 12G (vi) Total | 13 |
111F | Gifts, Grants, Contributions - 170 Amount | Sch. A, Part II, Line 1 Col. (F) | 13 |
112F | Tax Revenues Levied | Sch. A, Part II, Line 2 Col. (F) | 13 |
113F | Value of Services 170 Amount | Sch. A, Part II, Line 3 Col. (F) | 13 |
114F | Total 170 Amount | Sch. A, Part II, Line 4 Col. (F) | 13 |
>>>> | Total 170 Amount Underprint |
| 13 |
115F | Exceeds 2% 170 | Sch. A, Part II, Line 5 Col. (F) | 13 |
116F | Public Support 170 | Sch. A, Part II, Line 6 Col. (F) | 13 |
117F | Amount from Line 4 | Sch. A, Part II, Line 7 Col. (F) | 13 |
118F | Gross Income from Interest 170 | Sch. A, Part II, Line 8 Col. (F) | 13 |
119F | Net Income from Unrelated Business 170 | Sch. A, Part II, Line 9 Col. (F) | 13 |
1110F | Other Income 170 | Sch. A, Part II, Line 10 Col. (F) | 13 |
1111F | Total Support 170 | Sch. A, Part II, Line 11 Col. (F) | 13 |
>>>> | Total Support 170 Underprint |
| 13 |
1112 | Receipts from Related Activities 170 | Sch. A, Part II, Line 12 Col. (F) | 13 |
1113 | First 5 Years Checkbox 170 | Sch. A, Part II, Line 13 Col. (F) CKBX | 1 |
1116A | 33 1/3% Test Current Year Checkbox 170 | Sch. A, Part II, Line 16a Col. (F) CKBX | 1 |
1116B | 33 1/3 Test Prior Year Checkbox 170 | Sch. A, Part II, Line 16b Col. (F) CKBX | 1( |
1117A | Current Facts Checkbox 170 | Sch. A, Part II, Line 17a Col. (F) CKBX | 1 |
1117B | Prior Facts Checkbox 170 | Sch. A, Part II, Line 17b Col. (F) CKBX | 1 |
1118 | Private Foundation Checkbox | Sch. A, Part II, Line 18 Col. (F) CKBX | 1 |
Section 11
Invalid Conditions/
Correction Procedures
(1) Dollar Fields are invalid if they are not all numeric or blank.
(2) Yes/no questions are invalid if not "1", "2", or Blank.
(3) Fields 11GA3, 11GB3, 11GC3 11GD3, and 11GE3 are invalid if not "1" through "9" or Blank. If an invalid entry is present and the correct entry cannot be determined from return or the box checked on Part I, Lines 1–9, Blank Part I, Lines 1-9 to clear the Field error. On MEF returns just Blank Part I, Lines 1-9. if they error out.
(4) Refer to the return to verify the entry. If the checkboxes are checked it will be a 1, if not blank the Field.
(5) Field 11TO must be present if box 12 is checked. It is valid as a 1-4 based on which box is marked on Schedule A, Part I, Line 12 boxes a through d. See Error Code 955.
(6) Fields 11GA4, 11GB4, 11GC4 11GD4, and 11GE4 may be transmitted to GMF as a "0" on MEF returns when the filer checks the No box. Change the "0" to a "2" if this occurs.
(7) #2014 and subsequent Revision - Line 11g Column (iii) A, B, C, D, E, Type of Organization: If other than a single numeric 1 - 9 only is present clear the information present and edit based on the following:
If Description or information on Line 11g Column (iii) is | Then edit on Line 11g, Column (iii) A, B, C, D, E |
Church, convention of churches or 170(b)(1)(A)(i) | 1 |
School or 170(b)(1)(A)(ii) | 2 |
Hospital or 170(b)(1)(A)(iii) | 3 |
Medical Research | 4 |
Operated for the benefit of a college, university or governmental unit or 170(b)(1)(A)(iv) | 5 |
Federal, state or local governmental unit or 170(b)(1)(A)(v) | 6 |
Support from a governmental unit or public or 170(b)(1)(A)(vi) | 7 |
Community trust | 8 |
More than 33% support or 509(a)(2) | 9 |
None of the above or unable to determine | Clear the information present in 1-9 |
Section 12
Field Descriptions
(1) Listed below are the Fields contained in Section 12 showing the Field designator, title, location on the return, and maximum length:
|
|
| MAX. |
---|---|---|---|
121F | Gifts, Grants, Contributions 509 | Sch. A, Part III, Line 1 Col. (F) | 13 |
122F | Gross Receipts from Admissions 509 | Sch. A, Part III, Line 2 Col. (F) | 13 |
123F | Gross Receipts from Activities 509 | Sch. A, Part III, Line 3 Col. (F) | 13 |
124F | Tax Revenues Levied 509 | Sch. A, Part III, Line 4 Col. (F) | 13 |
125F | Value of Services 509 | Sch. A, Part III, Line 5 Col. (F) | 13 |
126F | Total 509 | Sch. A, Part III, Line 6 Col. (F) | 13 |
>>>> | Total 509 Underprint |
| 13 |
127AF | Received from Disqualified 509 | Sch. A, Part III, Line 7a Col. (F) | 13 |
127BF | Received from Other 509 | Sch. A, Part III, Line 7b Col. (F) | 13 |
127CF | Total of 7a and 7b 509 | Sch. A, Part III, Line 7c Col. (F) | 13 |
128F | Public Support 509 | Sch. A, Part III, Line 8 Col. (F) | 13 |
129F | Amount from Line 6 | Sch. A, Part III, Line 9 Col. (F) | 13 |
1210A | Gross Income from Interest | Sch. A, Part III, Line 10a Col. (F) | 13 |
1210B | Unrelated Business Taxable Income 509 | Sch. A, Part III, Line 10b Col. (F) | 13 |
1210C | Total of 10a and 10b 509 | Sch. A, Part III, Line 10c Col. (F) | 13 |
1211F | Net Income from Unrelated Activity 509 | Sch. A, Part III, Line 11 Col. (F) | 13 |
1212F | Other Income 509 | Sch. A, Part III, Line 12 Col. (F) | 13 |
1213F | Total Support 509 | Sch. A, Part III, Line 13 Col. (F) | 13 |
>>>> | Total Support 509 Underprint |
| 13 |
1214 | First Five Years Checkbox 509 | Sch. A, Part III, Line 14 Col. (F) CKBX | 1 |
1219A | 33 1/3 Test Current Year 509 | Sch. A, Part III, Line 19a Col. (F) CKBX | 1 |
1219B | 33 1/3 Test Prior Year 509 | Sch. A, Part III, Line 19b Col. (F) CKBX | 1 |
1220 | Private Foundation Checkbox 509 | Sch. A, Part III, Line 20 Col. (F) CKBX | 1 |
12P4A | Part IV, Section A, Data Present | Schedule A Part IV, Section A | 1 |
12P4B | Part IV, Section B, Data Present | Schedule A Part IV, Section B | 1 |
12P4C | Part IV, Section C, Data Present | Schedule A Part IV, Section C | 1 |
12P4D | Part IV, Section D, Data Present | Schedule A Part IV, Section D | 1 |
12P4E | Part IV, Section E, Data Present | Schedule A Part IV, Section E | 1 |
12E3C | Excess Distributions C | Schedule A Part V, Section E, Line 3c | 13 |
12E3D | Excess Distributions D | Schedule A Part V, Section E, Line 3d | 13 |
12E3E | Excess Distributions E | Schedule A Part V, Section E, Line 3e | 13 |
12E8C | Excess Distributions Breakdown C | Schedule A Part V, Section E, Line 8c | 13 |
12E8D | Excess Distributions Breakdown D | Schedule A Part V, Section E, Line 8d | 13 |
12E8E | Excess Distributions Breakdown E | Schedule A Part V, Section E, Line 8e | 13 |
Section 12
Invalid Conditions/
Correction Procedures
(1) Dollar Fields are invalid if they are not all numeric or blank.
(2) Checkboxes are invalid if not "1", or blank.
(3) Refer to the return to verify the entry. If the checkboxes are checked it will be a 1, if not blank the Field.
(4) Fields 12P4A, 12P4B, 124PC, 124PD and 124PE valid entries are 1 or blank.
Section 13
Field Descriptions
(1) Listed below are the Fields contained in Section 13 showing the Field designator, title, location on the return, and maximum length:
|
|
|
|
---|---|---|---|
13CI2 | Political Expenditures | Sch. C, Part I-A, Line 2 | 13 |
13D1A | Total Number at EOY | Sch. D, Part I, Line 1 Col. (A) | 6 |
13D2A | Contributions To | Sch. D, Part I, Line 2 Col. (A) | 6 |
13D3A | Grants Form | Sch. D, Part I, Line 3 Col. (A) | 6 |
13D4A | Aggregate Value | Sch. D, Part I, Line 4 Col. (A) | 13 |
13D5 | Inform all Donors | Sch. D, Part I, Line 5 | 1 |
13D6 | Inform all Grantees | Sch. D, Part I, Line 6 | 1 |
Section 14
Field Descriptions
(1) Listed below are the Fields contained in Section 14 showing the Field designator, title, location on the return, and maximum length:
|
|
| MAX. |
---|---|---|---|
141A | Financial Assistance | Schedule H, Part I, Line 1a. | 1 |
141B | Written Policy | Schedule H, Part I, Line 1b | 1 |
142 | Best Describes | Schedule H, Part I., Line 2 | 1 |
143A | FPG Used | Schedule H, Part I, Line 3a | 1 |
143AP | FPG Percent | Schedule H, Part I, Line 3a percent line. | 3 |
143B | FPG Discounted Care | Schedule H, Part I, Line 3b. | 1 |
143BP | FPG Discounted Care Percent | Schedule H, Part I, Line 3b percent line | 3 |
144 | Applied to Largest Number of Patients | Schedule H, Part I, Line 4 | 1 |
145A | Budget Amounts for Free or Discounted | Schedule H, Part I, Line 5a | 1 |
145B | Exceed Budget Amount | Schedule H, Part I, Line 5b | 1 |
145C | Unable to Provide Free or Discounted Care | Schedule H, Part I, Line 5c | 1 |
146A | Prepare A Community Benefit Report | Schedule H, Part I, Line 6a | 1 |
146B | Available to Public | Schedule H, Part I, Line 6b | 1 |
147AC | Financial Assistance C | Schedule H, Part I, Line 7a, Column (c) | 13 |
147AD | Financial D | Schedule H, Part I, Line 7a, Column (d) | 13 |
147AE | Financial Assistance at Cost Net Community | Sch. H, Part I, Line 7a, Col. (e) | 13 |
147AF | Financial Assistance at Cost Percent | Sch. H, Part I, Line 7a Col. (f) | 3 |
147BC | Medicaid C | Schedule H, Part I, Line 7b, Column (c) | 13 |
147BD | Medicaid D | Schedule H, Part I, Line 7b, Column (d) | 13 |
147BE | Unreimbursed Medicaid Net Community | Sch. H, Part I, Line 7b Col. (e) | 13 |
147BF | Unreimbursed Medicaid Percent | Sch. H, Part I, Line 7b Col. (f) | 3 |
147CC | Cost Of Other Means Tested C | Schedule H, Part I, Line 7c, Column (c) | 13 |
147CD | Cost Of Other Means Tested D | Schedule H, Part I, Line 7c, Column (d) | 13 |
147CE | Unreimbursed Costs - Other Net Community | Sch. H, Part I, Line 7c Col. (e) | 13 |
147CF | Unreimbursed Costs-Other Net Percent | Sch. H, Part I, Line 7c Col. (f) | 3 |
147DC | Financial Assistance Total C | Schedule H, Part I, Line 7d, Column (c) | 13 |
147DD | Financial Assistance Total D | Schedule H, Part I, Line 7d, Column (d) | 13 |
147DE | Total Financial Assistance Net Community | Sch. H, Part I, Line 7d, Col. (e) | 13 |
147DF | Total Financial Assistance Percent | Sch. H, Part I, Line 7d Col. (f) | 3 |
14H31 | Report Bad Debt Expense | Sch. H, Part III, Line 1 | 1 |
14H32 | Bad Debt Expense Amount | Sch. H, Part III, Line 2 | 13 |
14H33 | Estimated Bad Debt Amount | Sch. H, Part III, Line 3 | 13 |
14H35 | Revenue from Medicare | Sch. H, Part III, Line 5 | 13 |
14H36 | Medicare Allowable Costs | Sch. H, Part III, Line 6 | 13 |
14H37 | Medicare Surplus or Shortfall | Sch. H, Part III, Line 7 | 13 |
14H38 | Costing Methodology or Source Code | Sch. H, Part III, Edited to the Right of the Checkboxes at the bottom of Line 8 | 1 |
1439A | Written Debt Collection Policy | Sch. H, Part III, Line 9a | 1 |
1439B | Collection Policy Contain Provision | Sch. H, Part III, Line 9b | 1 |
14ATL | How many Hospitals Facilities did Organization Operate? | Sch. H, Part V, Section A, Top Left Box, Hospital Facilities | 4 |
Section 14
Invalid Conditions/
Correction Procedures
(1) Dollar Fields are invalid if they are not all numeric or blank.
(2) Checkboxes are invalid if not "1", "2", or blank.
(3) Field 14H38 is invalid if not a "1", first box checked "2" second box checked or "3" third box checked or blank.
(4) Questions are invalid if not "1", "2" or blank.
(5) Refer to the return to verify the entry. Correct any coding or transcription errors.
Section 15
Field Descriptions
(1) Listed below are the Fields contained in Section 15 showing the Field designator, title, location on the return, and maximum length:
(2) Sections 15 through 31 are repeats of Schedule H, Part V. There are two sections for each Part V and we will transcribe up to five Schedule H, Part Vs. Each Organization must submit a Schedule H, Part V for each facility they operate.
|
|
| MAX. |
---|---|---|---|
157EC | Community Health Improvement | Schedule H, Part I, Line 7e, Column (c) | 13 |
157ED | Community Health Improvement D | Schedule H, Part I, Line 7e, Column (d) | 13 |
157EE | Community Health Improvement E | Schedule H, Part I, Line 7e, Column (e) | 13 |
157EF | Community Health Improvement Percent | Schedule H, Part I, Line 7e, Column (f) | 3 |
157FC | Health Professions C | Schedule H, Part I, Line 7f, Column (c) | 13 |
157FD | Health Professions D | Schedule H, Part I, Line 7f, Column (d) | 13 |
157FE | Health Professions E | Schedule H, Part I, Line 7f, Column (e) | 13 |
157FF | Health Professions Percent | Schedule H, Part I, Line 7f, Column (f) | 3 |
157GC | Subsidized Health Services C | Schedule H, Part I, Line 7g, Column (c) | 13 |
157GD | Subsidized Health Services D | Schedule H, Part I, Line 7g, Column (d) | 13 |
157GE | Subsidized Health Services E | Schedule H, Part I, Line 7g, Column (e) | 13 |
157GF | Subsidized Health Services Percent | Schedule H, Part I, Line 7g, Column (f) | 3 |
157HC | Research C | Schedule H, Part I, Line 7h, Column (c) | 13 |
157HD | Research D | Schedule H, Part I, Line 7h, Column (d) | 13 |
157HE | Research E | Schedule H, Part I, Line 7h, Column (e) | 13 |
157HF | Research Percent | Schedule H, Part I, Line 7h, Column (f) | 3 |
157IC | Cash & Contributions C | Schedule H, Part I, Line 7i, Column (c) | 13 |
157ID | Cash & Contributions D | Schedule H, Part I, Line 7i, Column (d) | 13 |
157IE | Cash & Contributions E | Schedule H, Part I, Line 7i, Column (e) | 13 |
157IF | Cash & Contributions Percent | Schedule H, Part I, Line 7i, Column (f) | 3 |
157JC | Total Other Benefits C | Schedule H, Part I, Line 7j, Column (c) | 13 |
157JD | Total Other Benefits D | Schedule H, Part I, Line 7j, Column (d) | 13 |
157JE | Total Other Benefits E | Schedule H, Part I, Line 7j, Column (e) | 13 |
157JF | Total Other Benefits Percent | Schedule H, Part I, Line 7j, Column (f) | 3 |
157KC | Total C | Schedule H, Part I, Line 7k, Column (c) | 13 |
157KD | Total D | Schedule H, Part I, Line 7k, Column (d) | 13 |
157KE | Total E | Schedule H, Part I, Line 7k, Column (e) | 13 |
157KF | Total F Percent | Schedule H, Part I, Line 7k, Column (f) | 3 |
Section 16
Field Descriptions
(1) Listed below are the Fields contained in Section 16 showing the Field designator, title, location on the return, and maximum length:
|
|
| MAX. |
---|---|---|---|
1610E | Total Net Community | Schedule H, Part II, Line 10, Column (e) | 13 |
1610F | Total Percent of Expense | Schedule H, Part II, Line 10, Column (f) | 3 |
1631 | Report Bad Debt Expense | Schedule H, Part III, Line 1 | 1 |
1632 | Bad Debt Expense Amount | Schedule H, Part III, Line 2 | 13 |
1633 | Estimated Bad Debt Expense Amount | Schedule H, Part III, Line 3 | 13 |
1635 | Revenue from Medicare | Schedule H, Part III, Line 5 | 13 |
1636 | Medicare Allowable Costs | Schedule H, Part III, Line 6 | 13 |
1637 | Medicare Surplus or Shortfall | Schedule H, Part III, Line 7 | 13 |
1638R | Costing Methodology or Source Code | Schedule H, part III, Line 8, right | 1 |
169A | Written Debt Collection Policy | Schedule H, part III, Line 9a | 1 |
169B | Collection Policy Contain Provisions | Schedule H, part III, Line 9b | 1 |
164RM | Part IV Code | Schedule H, Part IV, right margin | 1 |
16ATL | How many hospitals did the organization operate | Schedule H, Part V, Section A, How many Hospitals Line | 4 |
16CI | Part V Sections C Indicator Code | Schedule H, Part V, Section C, Indicator Code, Right Margin | 1 |
16DTL | Part V Sections D Non-Hospital Facilities Count | Schedule H, Part V, Section D, Non-Hospital Facilities, Right Margin | 4 |
16DI | Data Present Indicator | Schedule H, Part V, Section D, Right Margin | 1 |
Section 17
Field Descriptions
(1) Listed below are the Fields contained in Section 17 showing the Field designator, title, location on the return, and maximum length
|
|
| MAX. |
---|---|---|---|
17NM1 | Name of Facility (part 1) | Schedule H, Part V, Section B, Top Portion | 20 |
17NM2 | Name of Facility (continued in part 2) |
| 15 |
17ICD | Section B Identification Number Code | Schedule H, Part V, Section B Edited code | 1 |
17LNN | Line Number reference to section A | (valid 2013 and prior ) (prior 2014-Schedule H, Part V, Section B, line number of hospital) | 3 |
171 | Licensed Register State | Schedule H, Part V, Section B, Line 1 | 1 |
172 | Hospital Acquired in Current Year | Schedule H, Part V, Section B, Line 2 | 2 |
173 | Hospital Conducted CHNA | Schedule H, Part V, Section B, Line 3 (prior 2014 - Old line 1) | 1 |
173A | Definition of Community Served | Schedule H, Part V, Section B, Line 3a (prior 2014 - Old line 1a) | 1 |
173B | Demographics of Community | Schedule H, Part V, Section B, Line 3b (prior 2014 - Old line 1b) | 1 |
173C | Existing Health Care and Resources | Schedule H, Part V, Section B, Line 3c (prior 2014 - Old line 1c) | 1 |
173D | How Data was Obtained | Schedule H, Part V, Section B, Line 3d (prior 2014 - Old line 1d) | 1 |
173E | Health Needs of Community | Schedule H, Part V, Section B, Line 3e (prior 2014 - Old line 1e) | 1 |
173F | Primary and Chronic Disease | Schedule H, Part V, Section B, Line 3f (prior 2014 - Old line 1f) | 1 |
173G | Identifying and Prioritizing Health Needs | Schedule H, Part V, Section B, Line 3g (prior 2014 - Old line 1g) | 1 |
173H | Consulting with Persons Representing | Schedule H, Part V, Section B, Line 3h (prior 2014 - Old line 1h) | 1 |
173I | Significant Health Needs Identified in the hospital facilities CHNA(s) | Schedule H, Part V, Section B, Line 3i (prior 2014 - Old line 1i) | 1 |
173J | Other | Schedule H, Part V, Section B, Line 3j (prior 2014 - Old line 1j) | 1 |
174 | Tax Year CHNA Conducted | Schedule H, Part V, Section B, Line 4 (prior 2014 - Old line 2) | 2 |
175 | Hospital Facility Take Into Account Input | Schedule H, Part V, Section B, Line 5 (prior 2014 - Old line 3) | 1 |
176A | CHNA Conducted with One or More Hospital Facilities | Schedule H, Part V, Section B, Line 6a (prior 2014 - Old line 4) | 1 |
176B | CHNA Conducted with One or More Organizations Other than Hospital Facilities | Schedule H, Part V, Section B, Line 6b | 1 |
177 | Widely Available to Public | Schedule H, Part V, Section B, Line 7 (prior 2014 - Old line 5) | 1 |
177A | Hospital Website | Schedule H, Part V, Section B, Line 7a (prior 2014 - Old line 5a) | 1 |
177B | Other Website | Schedule H, Part V, Section B, Line 7b | 1 |
177C | Available Upon Request | Schedule H, Part V, Section B, Line 7c (prior 2014 - Old line 5c) | 1 |
177D | Other | Schedule H, Part V, Section B, Line 7d (prior 2014 - Old line 5d) | 1 |
17O6A | Facility addressed needs adopt (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6a) | 1 |
17O6B | Facility addressed needs execution (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6b) | 1 |
17O6C | Facility addressed needs development (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6c) | 1 |
17O6D | Facility addressed needs part in execution (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6d) | 1 |
17O6E | Facility addressed needs inclusion (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6e) | 1 |
17O6F | Facility addressed needs budget (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6f) | 1 |
17O6G | Facility addressed needs prioritization (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6g) | 1 |
17O6H | Facility addressed needs services (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6h) | 1 |
17O6I | Facility addressed needs other (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6i) | 1 |
17OL7 | Addressed needs identified (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 7) | 1 |
Section 18
Field Descriptions
(1) Listed below are the Fields contained in Section 18 showing the Field designator, title, location on the return, and maximum length:
|
|
| MAX. |
---|---|---|---|
188 | Adopt Implementation Strategy | Schedule H, Part V, Section B, Line 8 | 1 |
189 | Tax Year Strategy Implemented | Schedule H, Part V, Section B, Line 9 | 1 |
1810 | Strategy Posted on Website | Schedule H, Part V, Section B, Line 10 | 1 |
1810A | URL Present Indicator | Schedule H, Part V, Section B, Line 10a | 1 |
1810B | Strategy Attached | Schedule H, Part V, Section B, Line 10b | 1 |
1812A | Excise Tax Under 4959 | Schedule H, Part V, Section B, Line 12a (prior 2014 - Old line 8a) | 1 |
1812B | Did Organization File 4720 | Schedule H, Part V, Section B, Line 12b (prior 2014 - Old line 8b) | 1 |
1812C | 4959 Tax Reported | Schedule H, Part V, Section B, Line 12c (prior 2014 - Old line 8c) | 15 |
1813 | Explained Eligibility Criteria | Schedule H, Part V, Section B, Line 13 (prior 2014 - Old line 9) | 1 |
1813A | Uses Federal Poverty Guidelines Free Care | Schedule H, Part V, Section B, Line 13a (prior 2014 - Old line 10) | 1 |
18A1P | Free Care Percentage | Schedule H, Part V, Section B, Line 13a, 1st percentage. (prior 2014 - Old line 10%) | 3 |
18O11 | Use FPG Discounted care (valid 2013 and prior) | Schedule H, Part V, Section B, old Line 11) | 1 |
18A2P | Discounted Care Percentage | Schedule H, Part V, Section B, Line 13a, 2nd percentage. (prior 2014 - Old line 11%) | 3 |
18O12 | Explained basis for calculating charged (valid 2013 and prior) | Schedule H, Part V, Section B, old Line 11) | 1 |
1813B | Income Level Other than FPG | Schedule H, Part V, Section B, Line 13b (prior 2014 - Old line 12a) | 1 |
1813C | Asset Level | Schedule H, Part V, Section B, Line 13c (prior 2014 - Old line 12b) | 1 |
1813D | Medical Indigency | Schedule H, Part V, Section B, Line 13d (prior 2014 - Old line 12c) | 1 |
1813E | Insurance Status | Schedule H, Part V, Section B, Line 13e (prior 2014 - Old line 12d) | 1 |
1813F | Underinsurance Status | Schedule H, Part V, Section B, Line 13f (prior 2014 - Old line 12e) | 1 |
18OLF | Basis calculating Medicaid/Medicare (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 12f) | 1 |
18OLG | Basis calculating State Regulation (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 12g) | 1 |
1813G | Residency | Schedule H, Part V, Section B, Line 13g | 1 |
1813H | Other | Schedule H, Part V, Section B, Line 13h (prior 2014 - Old line 12i) | 1 |
1814 | Calculating Amounts Charged to Patient | Schedule H, Part V, Section B, Line 14 | 1 |
1815 | Explained the Method for Applying Financial Assistance | Schedule H, Part V, Section B, Line 15 (prior 2014 - Old line 13) | 1 |
1815A | Information Hospital Required on Application | Schedule H, Part V, Section B, Line 15a | 1 |
1815B | Supporting Information Required on Application | Schedule H, Part V, Section B, Line 15b | 1 |
1815C | Contact Information | Schedule H, Part V, Section B, Line 15c | 1 |
1815D | Contact Information Sources of Financial Assistance | Schedule H, Part V, Section B, Line 15d | 1 |
1815E | Other | Schedule H, Part V, Section B, Line 15e | 1 |
1816 | Was Widely Publicized | Schedule H, Part V, Section B, Line 16. (prior 2014 - Old line 14) | 1 |
1816A | FAP Available on Website | Schedule H, Part V, Section B, Line 16a | 1 |
1816B | FAP Application on Website | Schedule H, Part V, Section B, Line 16b | 1 |
1816C | Plain Language Summary | Schedule H, Part V, Section B, Line 16c | 1 |
1816D | FAP Available on Request | Schedule H, Part V, Section B, Line 16d | 1 |
1816E | FAP Application Form Upon Request | Schedule H, Part V, Section B, Line 16e | 1 |
1816F | Plain Language FAP Available | Schedule H, Part V, Section B, Line 16f | 1 |
1816G | Individuals Notified about FAP | Schedule H, Part V, Section B, Line 16g | 1 |
1816H | FAP Customers Notified | Schedule H, Part V, Section B, Line 16h | 1 |
1816I | FAP Translated into Primary Language of LEP | Schedule H, Part V, Section B, Line 16i | 1 |
1816J | Other | Schedule H, Part V, Section B, Line 16j | 1 |
18O4A | Policy posted on website (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14a) | 1 |
18O4B | Policy attached billing (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14b) | 1 |
18O4C | Policy posted in room (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14c) | 1 |
18O4D | Policy posted in admin offices (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14d) | 1 |
18O4E | Policy provided (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14e) | 1 |
18O4F | Policy upon request (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14f) | 1 |
18O4G | Policy other method (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14g) | 1 |
Section 19
Field Descriptions
(1) Listed below are the Fields contained in Section 19 showing the Field designator, title, location on the return, and maximum length:
|
|
| MAX. |
---|---|---|---|
1917 | Separate Billing and Collections Billing | Schedule H, Part V, Section B, Line 17 (prior 2014 – old Line 15) | 1 |
1918A | Reporting to Credit Agency | Schedule H, Part V, Section B, Line 18a (prior 2014 – old Line 16a) | 1 |
1918B | Selling an Individuals Debt | Schedule H, Part V, Section B, Line 18b (prior 2014 – old Line 16b) | 1 |
1918C | Deferring Denying or Requesting a Payment | Schedule H, Part V, Section B, Line 18c (prior 2014 – old Line 16c) | 1 |
1918D | Actions That Require Legal or Judicial Process | Schedule H, Part V, Section B, Line 18d (prior 2014 – old Line 16c) | 1 |
19OLE | Action permitted under Body attachments (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, Line 16d) | 1 |
1918E | Other Similar Actions | Schedule H, Part V, Section B, Line 18e (prior 2014 – old Line 16e) | 1 |
1918F | None of These Actions | Schedule H, Part V, Section B, Line 18f | 1 |
1919 | Reasonable Effort to Determine Eligibility | Schedule H, Part V, Section B, Line 19. (prior 2014 – old Line 17) | 1 |
1919A | Reporting to Credit Agency | Schedule H, Part V, Section B, Line 19a (prior 2014 – old Line 17a) | 1 |
1919B | Selling an Individuals Debt | Schedule H, Part V, Section B, Line 19b (prior 2014 – old Line 17b) | 1 |
1919C | Deferring Denying or Requesting a Payment | Schedule H, Part V, Section B, Line 19c | 1 |
1919D | Actions That Require Legal or Judicial Process | Schedule H, Part V, Section B, Line 19d (2014 – 2016 – old line 19c.) (prior 2014 – old Line 17c) | 1 |
19O7D | Engaged under Body attachments | (prior 2014 - Schedule H, Part V, Section B, Line 17d |
|
1919E | Other Similar Actions | Schedule H, Part V, Section B, Line 19d (prior 2014 – old Line 17e) | 1 |
1920A | Provided a Written Notice | Schedule H, Part V, Section B, Line 20a (prior 2014 – old Line 18a) | 1 |
1920B | Reasonable Effort to Orally Notify | Schedule H, Part V, Section B, Line 20b (prior 2014 – old Line 18b) | 1 |
1920C | Processed Complete and Incomplete FAP | Schedule H, Part V, Section B, Line 20c (prior 2014 – old Line 18c) | 1 |
1920D | Made Presumptive Eligibility Determinations | Schedule H, Part V, Section B, Line 20d (prior 2014 – old Line 18d) | 1 |
1920E | Other | Schedule H, Part V, Section B, Line 20e (prior 2014 – old Line 18e) | 1 |
1920F | None of These Efforts | Schedule H, Part V, Section B, Line 20f | 1 |
1921 | Written Policy to Emergency Medical Dare Policy | Schedule H, Part V, Section B, Line 21 (prior 2014 – old Line 19) | 1 |
1921A | Did Not Provide Care for Emergency Conditions | Schedule H, Part V, Section B, Line 21a (prior 2014 – old Line 19a) | 1 |
1921B | Did Not Have Policy Relating to Emergency Medical Care | Schedule H, Part V, Section B, Line 21b (prior 2014 – old Line 19b) | 1 |
1921C | Limited Who Was Eligible | Schedule H, Part V, Section B, Line 21c (prior 2014 – old Line 19c) | 1 |
1921D | Other | Schedule H, Part V, Section B, Line 21d (prior 2014 – old Line 19d) | 1 |
1922A | Look Back Method Allowed by a Medicare Fee | Schedule H, Part V, Section B, Line 22a (prior 2014 – old Line 20a) | 1 |
1922B | Look Back Method Allowed by a Medicare Fee and Private Insurance | Schedule H, Part V, Section B, Line 22b (prior 2014 – old Line 20b) | 1 |
1922C | Look Back Method Allowed by Medicaid Either Alone or Combination of Medicare | Schedule H, Part V, Section B, Line 22c (prior 2014 – old Line 20c) | 1 |
1922D | Prospective Medicaid or Medicare Method | Schedule H, Part V, Section B, Line 22d (prior 2014 – old Line 20d) | 1 |
1923 | Charge Any of Its Patients | Schedule H, Part V, Section B, Line 23 (prior 2014 – old Line 21) | 1 |
1924 | Amount Equal to the Gross Charge | Schedule H, Part V, Section B, Line 24 (prior 2014 – old Line 22) | 1 |
Section 20
Field Descriptions
(1) Listed below are the Fields contained in Section 20 showing the Field designator, title, location on the return, and maximum length:
|
|
| MAX. |
---|---|---|---|
20NM1 | Name of Facility (part 1) | Schedule H, Part V, Section B, Top Portion | 20 |
20NM2 | Name of Facility (continued in part 2) |
| 15 |
20ICD | Section B Identification Number Code | Schedule H, Part V, Section B Edited code | 1 |
20LNN | Line Number reference to section A | (valid 2013 and prior ) (prior 2014-Schedule H, Part V, Section B, line number of hospital) | 3 |
201 | Licensed Register State | Schedule H, Part V, Section B, Line 1 | 1 |
202 | Hospital Acquired in Current Year | Schedule H, Part V, Section B, Line 2 | 2 |
203 | Hospital Conducted CHNA | Schedule H, Part V, Section B, Line 3 (prior 2014 - Old line 1) | 1 |
203A | Definition of Community Served | Schedule H, Part V, Section B, Line 3a (prior 2014 - Old line 1a) | 1 |
203B | Demographics of Community | Schedule H, Part V, Section B, Line 3b (prior 2014 - Old line 1b) | 1 |
203C | Existing Health Care and Resources | Schedule H, Part V, Section B, Line 3c (prior 2014 - Old line 1c) | 1 |
203D | How Data was Obtained | Schedule H, Part V, Section B, Line 3d (prior 2014 - Old line 1d) | 1 |
203E | Health Needs of Community | Schedule H, Part V, Section B, Line 3e (prior 2014 - Old line 1e) | 1 |
203F | Primary and Chronic Disease | Schedule H, Part V, Section B, Line 3f (prior 2014 - Old line 1f) | 1 |
203G | Identifying and Prioritizing Health Needs | Schedule H, Part V, Section B, Line 3g (prior 2014 - Old line 1g) | 1 |
203H | Consulting with Persons Representing | Schedule H, Part V, Section B, Line 3h (prior 2014 - Old line 1h) | 1 |
203I | Significant Health Needs Identified in the hospital facilities CHNA(s) | Schedule H, Part V, Section B, Line 3i (prior 2014 - Old line 1i) | 1 |
203J | Other | Schedule H, Part V, Section B, Line 3j (prior 2014 - Old line 1j) | 1 |
204 | Tax Year CHNA Conducted | Schedule H, Part V, Section B, Line 4 (prior 2014 - Old line 2) | 2 |
205 | Hospital Facility Take Into Account Input | Schedule H, Part V, Section B, Line 5 (prior 2014 - Old line 3) | 1 |
206A | CHNA Conducted with One or More Hospital Facilities | Schedule H, Part V, Section B, Line 6a (prior 2014 - Old line 4) | 1 |
206B | CHNA Conducted with One or More Organizations Other than Hospital Facilities | Schedule H, Part V, Section B, Line 6b | 1 |
207 | Widely Available to Public | Schedule H, Part V, Section B, Line 7 (prior 2014 - Old line 5) | 1 |
207A | Hospital Website | Schedule H, Part V, Section B, Line 7a (prior 2014 - Old line 5a) | 1 |
207B | Other Website | Schedule H, Part V, Section B, Line 7b | 1 |
207C | Available Upon Request | Schedule H, Part V, Section B, Line 7c (prior 2014 - Old line 5c) | 1 |
207D | Other | Schedule H, Part V, Section B, Line 7d (prior 2014 - Old line 5d) | 1 |
20O6A | Facility addressed needs adopt (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6a) | 1 |
20O6B | Facility addressed needs execution (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6b) | 1 |
20O6C | Facility addressed needs development (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6c) | 1 |
20O6D | Facility addressed needs part in execution (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6d) | 1 |
20O6E | Facility addressed needs inclusion (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6e) | 1 |
20O6F | Facility addressed needs budget (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6f) | 1 |
20O6G | Facility addressed needs prioritization (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6g) | 1 |
20O6H | Facility addressed needs services (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6h) | 1 |
20O6I | Facility addressed needs other (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6i) | 1 |
20OL7 | Addressed needs identified (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 7) | 1 |
Section 21
Field Descriptions
(1) Listed below are the Fields contained in Section 21 showing the Field designator, title, location on the return, and maximum length:
|
|
| MAX. |
---|---|---|---|
218 | Adopt Implementation Strategy | Schedule H, Part V, Section B, Line 8 | 1 |
219 | Tax Year Strategy Implemented | Schedule H, Part V, Section B, Line 9 | 1 |
2110 | Strategy Posted on Website | Schedule H, Part V, Section B, Line 10 | 1 |
2110A | URL Present Indicator | Schedule H, Part V, Section B, Line 10a | 1 |
2110B | Strategy Attached | Schedule H, Part V, Section B, Line 10b | 1 |
2112A | Excise Tax Under 4959 | Schedule H, Part V, Section B, Line 12a (prior 2014 - Old line 8a) | 1 |
2112B | Did Organization File 4720 | Schedule H, Part V, Section B, Line 12b (prior 2014 - Old line 8b) | 1 |
2112C | 4959 Tax Reported | Schedule H, Part V, Section B, Line 12c (prior 2014 - Old line 8c) | 15 |
2113 | Explained Eligibility Criteria | Schedule H, Part V, Section B, Line 13 (prior 2014 - Old line 9) | 1 |
2113A | Uses Federal Poverty Guidelines Free Care | Schedule H, Part V, Section B, Line 13a (prior 2014 - Old line 10) | 1 |
21A1P | Free Care Percentage | Schedule H, Part V, Section B, Line 13a, 1st percentage. (prior 2014 - Old line 10%) | 3 |
21O11 | Use FPG Discounted care (valid 2013 and prior ) (prior 2014 - | Schedule H, Part V, Section B, old Line 11) | 1 |
21A2P | Discounted Care Percentage | Schedule H, Part V, Section B, Line 13a, 2nd percentage. (prior 2014 - Old line 11%) | 3 |
21O12 | Explained basis for calculating charged (valid 2013 and prior ) (prior 2014 - | Schedule H, Part V, Section B, old Line 11) | 1 |
2113B | Income Level Other than FPG | Schedule H, Part V, Section B, Line 13b (prior 2014 - Old line 12a) | 1 |
2113C | Asset Level | Schedule H, Part V, Section B, Line 13c (prior 2014 - Old line 12b) | 1 |
2113D | Medical Indigency | Schedule H, Part V, Section B, Line 13d (prior 2014 - Old line 12c) | 1 |
2113E | Insurance Status | Schedule H, Part V, Section B, Line 13e (prior 2014 - Old line 12d) | 1 |
2113F | Underinsurance Status | Schedule H, Part V, Section B, Line 13f (prior 2014 - Old line 12e) | 1 |
21OLF | Basis calculating Medicaid/Medicare (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 12f) | 1 |
21OLG | Basis calculating State Regulation (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 12g) | 1 |
2113G | Residency | Schedule H, Part V, Section B, Line 13g | 1 |
2113H | Other | Schedule H, Part V, Section B, Line 13h (prior 2014 - Old line 12i) | 1 |
2114 | Calculating Amounts Charged to Patient | Schedule H, Part V, Section B, Line 14 | 1 |
2115 | Explained the Method for Applying Financial Assistance | Schedule H, Part V, Section B, Line 15 (prior 2014 - Old line 13) | 1 |
2115A | Information Hospital Required on Application | Schedule H, Part V, Section B, Line 15a | 1 |
2115B | Supporting Information Required on Application | Schedule H, Part V, Section B, Line 15b | 1 |
2115C | Contact Information | Schedule H, Part V, Section B, Line 15c | 1 |
2115D | Contact Information Sources of Financial Assistance | Schedule H, Part V, Section B, Line 15d | 1 |
2115E | Other | Schedule H, Part V, Section B, Line 15e | 1 |
2116 | Was Widely Publicized | Schedule H, Part V, Section B, Line 16. (prior 2014 - Old line 14) | 1 |
2116A | FAP Available on Website | Schedule H, Part V, Section B, Line 16a | 1 |
2116B | FAP Application on Website | Schedule H, Part V, Section B, Line 16b | 1 |
2116C | Plain Language Summary | Schedule H, Part V, Section B, Line 16c | 1 |
2116D | FAP Available on Request | Schedule H, Part V, Section B, Line 16d | 1 |
2116E | FAP Application Form Upon Request | Schedule H, Part V, Section B, Line 16e | 1 |
2116F | Plain Language FAP Available | Schedule H, Part V, Section B, Line 16f | 1 |
2116G | Individuals Notified about FAP | Schedule H, Part V, Section B, Line 16g | 1 |
2116H | FAP Customers Notified | Schedule H, Part V, Section B, Line 16h | 1 |
2116I | FAP Translated into Primary Language of LEP | Schedule H, Part V, Section B, Line 16i | 1 |
2116J | Other | Schedule H, Part V, Section B, Line 16j | 1 |
21O4A | Policy posted on website (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14a) | 1 |
21O4B | Policy attached billing (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14b) | 1 |
21O4C | Policy posted in room (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14c) | 1 |
21O4D | Policy posted in admin offices (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14d) | 1 |
21O4E | Policy provided (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14e) | 1 |
21O4F | Policy upon request (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14f) | 1 |
21O4G | Policy other method (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14g) | 1 |
Section 22
Field Descriptions
(1) Listed below are the Fields contained in Section 22 showing the Field designator, title, location on the return, and maximum length:
|
|
| MAX. |
---|---|---|---|
2217 | Separate Billing and Collections Billing | Schedule H, Part V, Section B, Line 17 (prior 2014 – old Line 15) | 1 |
2218A | Reporting to Credit Agency | Schedule H, Part V, Section B, Line 18a (prior 2014 – old Line 16a) | 1 |
2218B | Selling an Individuals Debt | Schedule H, Part V, Section B, Line 18b (prior 2014 – old Line 16b) | 1 |
2218C | Deferring Denying or Requesting a Payment | Schedule H, Part V, Section B, Line 18c (prior 2014 – old Line 16c) | 1 |
2218D | Actions That Require Legal or Judicial Process | Schedule H, Part V, Section B, Line 18d (prior 2014 – old Line 16c) | 1 |
22OLE | Action permitted under Body attachments (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, Line 16d) | 1 |
2218E | Other Similar Actions | Schedule H, Part V, Section B, Line 18e (prior 2014 – old Line 16e) | 1 |
2218F | None of These Actions | Schedule H, Part V, Section B, Line 18f | 1 |
2219 | Reasonable Effort to Determine Eligibility | Schedule H, Part V, Section B, Line 19. (prior 2014 – old Line 17) | 1 |
2219A | Reporting to Credit Agency | Schedule H, Part V, Section B, Line 19a (prior 2014 – old Line 17a) | 1 |
2219B | Selling an Individuals Debt | Schedule H, Part V, Section B, Line 19b (prior 2014 – old Line 17b) | 1 |
2219C | Deferring Denying or Requesting a Payment | Schedule H, Part V, Section B, Line 19c | 1 |
2219D | Actions That Require Legal or Judicial Process | Schedule H, Part V, Section B, Line 19d (2014 – 2016 – old line 19c.) (prior 2014 – old Line 17c) | 1 |
22O7D | Engaged under Body attachments | (prior 2014 - Schedule H, Part V, Section B, Line 17d |
|
2219E | Other Similar Actions | Schedule H, Part V, Section B, Line 19d (prior 2014 – old Line 17e) | 1 |
2220A | Provided a Written Notice | Schedule H, Part V, Section B, Line 20a (prior 2014 – old Line 18a) | 1 |
2220B | Reasonable Effort to Orally Notify | Schedule H, Part V, Section B, Line 20b (prior 2014 – old Line 18b) | 1 |
2220C | Processed Complete and Incomplete FAP | Schedule H, Part V, Section B, Line 20c (prior 2014 – old Line 18c) | 1 |
2220D | Made Presumptive Eligibility Determinations | Schedule H, Part V, Section B, Line 20d (prior 2014 – old Line 18d) | 1 |
2220E | Other | Schedule H, Part V, Section B, Line 20e (prior 2014 – old Line 18e) | 1 |
2220F | None of These Efforts | Schedule H, Part V, Section B, Line 20f | 1 |
2221 | Written Policy to Emergency Medical Dare Policy | Schedule H, Part V, Section B, Line 21 (prior 2014 – old Line 19) | 1 |
2221A | Did Not Provide Care for Emergency Conditions | Schedule H, Part V, Section B, Line 21a (prior 2014 – old Line 19a) | 1 |
2221B | Did Not Have Policy Relating to Emergency Medical Care | Schedule H, Part V, Section B, Line 21b (prior 2014 – old Line 19b) | 1 |
2221C | Limited Who Was Eligible | Schedule H, Part V, Section B, Line 21c (prior 2014 – old Line 19c) | 1 |
2221D | Other | Schedule H, Part V, Section B, Line 21d (prior 2014 – old Line 19d) | 1 |
2222A | Look Back Method Allowed by a Medicare Fee | Schedule H, Part V, Section B, Line 22a (prior 2014 – old Line 20a) | 1 |
2222B | Look Back Method Allowed by a Medicare Fee and Private Insurance | Schedule H, Part V, Section B, Line 22b (prior 2014 – old Line 20b) | 1 |
2222C | Look Back Method Allowed by Medicaid Either Alone or Combination of Medicare | Schedule H, Part V, Section B, Line 22c (prior 2014 – old Line 20c) | 1 |
2222D | Prospective Medicaid or Medicare Method | Schedule H, Part V, Section B, Line 22d (prior 2014 – old Line 20d) | 1 |
2223 | Charge Any of Its Patients | Schedule H, Part V, Section B, Line 23 (prior 2014 – old Line 21) | 1 |
2224 | Amount Equal to the Gross Charge | Schedule H, Part V, Section B, Line 24 (prior 2014 – old Line 22) | 1 |
Section 23
Field Descriptions
(1) Listed below are the Fields contained in Section 23 showing the Field designator, title, location on the return, and maximum length:
|
|
| MAX. |
---|---|---|---|
23NM1 | Name of Facility (part 1) | Schedule H, Part V, Section B, Top Portion | 20 |
23NM2 | Name of Facility (continued in part 2) |
| 15 |
23ICD | Section B Identification Number Code | Schedule H, Part V, Section B Edited code | 1 |
23LNN | Line Number reference to section A | (valid 2013 and prior ) (prior 2014-Schedule H, Part V, Section B, line number of hospital) | 3 |
231 | Licensed Register State | Schedule H, Part V, Section B, Line 1 | 1 |
232 | Hospital Acquired in Current Year | Schedule H, Part V, Section B, Line 2 | 2 |
233 | Hospital Conducted CHNA | Schedule H, Part V, Section B, Line 3 (prior 2014 - Old line 1) | 1 |
233A | Definition of Community Served | Schedule H, Part V, Section B, Line 3a (prior 2014 - Old line 1a) | 1 |
233B | Demographics of Community | Schedule H, Part V, Section B, Line 3b (prior 2014 - Old line 1b) | 1 |
233C | Existing Health Care and Resources | Schedule H, Part V, Section B, Line 3c (prior 2014 - Old line 1c) | 1 |
233D | How Data was Obtained | Schedule H, Part V, Section B, Line 3d (prior 2014 - Old line 1d) | 1 |
233E | Health Needs of Community | Schedule H, Part V, Section B, Line 3e (prior 2014 - Old line 1e) | 1 |
233F | Primary and Chronic Disease | Schedule H, Part V, Section B, Line 3f (prior 2014 - Old line 1f) | 1 |
233G | Identifying and Prioritizing Health Needs | Schedule H, Part V, Section B, Line 3g (prior 2014 - Old line 1g) | 1 |
233H | Consulting with Persons Representing | Schedule H, Part V, Section B, Line 3h (prior 2014 - Old line 1h) | 1 |
233I | Significant Health Needs Identified in the hospital facilities CHNA(s) | Schedule H, Part V, Section B, Line 3i (prior 2014 - Old line 1i) | 1 |
233J | Other | Schedule H, Part V, Section B, Line 3j (prior 2014 - Old line 1j) | 1 |
234 | Tax Year CHNA Conducted | Schedule H, Part V, Section B, Line 4 (prior 2014 - Old line 2) | 2 |
235 | Hospital Facility Take Into Account Input | Schedule H, Part V, Section B, Line 5 (prior 2014 - Old line 3) | 1 |
236A | CHNA Conducted with One or More Hospital Facilities | Schedule H, Part V, Section B, Line 6a (prior 2014 - Old line 4) | 1 |
236B | CHNA Conducted with One or More Organizations Other than Hospital Facilities | Schedule H, Part V, Section B, Line 6b | 1 |
237 | Widely Available to Public | Schedule H, Part V, Section B, Line 7 (prior 2014 - Old line 5) | 1 |
237A | Hospital Website | Schedule H, Part V, Section B, Line 7a (prior 2014 - Old line 5a) | 1 |
237B | Other Website | Schedule H, Part V, Section B, Line 7b | 1 |
237C | Available Upon Request | Schedule H, Part V, Section B, Line 7c (prior 2014 - Old line 5c) | 1 |
237D | Other | Schedule H, Part V, Section B, Line 7d (prior 2014 - Old line 5d) | 1 |
23O6A | Facility addressed needs adopt (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6a) | 1 |
23O6B | Facility addressed needs execution (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6b) | 1 |
23O6C | Facility addressed needs development (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6c) | 1 |
23O6D | Facility addressed needs part in execution (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6d) | 1 |
23O6E | Facility addressed needs inclusion (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6e) | 1 |
23O6F | Facility addressed needs budget (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6f) | 1 |
23O6G | Facility addressed needs prioritization (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6g) | 1 |
23O6H | Facility addressed needs services (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6h) | 1 |
23O6I | Facility addressed needs other (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6i) | 1 |
23OL7 | Addressed needs identified (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 7) | 1 |
Section 24
Field Descriptions
(1) Listed below are the Fields contained in Section 24 showing the Field designator, title, location on the return, and maximum length:
|
|
| MAX. |
---|---|---|---|
248 | Adopt Implementation Strategy | Schedule H, Part V, Section B, Line 8 | 1 |
249 | Tax Year Strategy Implemented | Schedule H, Part V, Section B, Line 9 | 1 |
2410 | Strategy Posted on Website | Schedule H, Part V, Section B, Line 10 | 1 |
2410A | URL Present Indicator | Schedule H, Part V, Section B, Line 10a | 1 |
2410B | Strategy Attached | Schedule H, Part V, Section B, Line 10b | 1 |
2412A | Excise Tax Under 4959 | Schedule H, Part V, Section B, Line 12a (prior 2014 - Old line 8a) | 1 |
2412B | Did Organization File 4720 | Schedule H, Part V, Section B, Line 12b (prior 2014 - Old line 8b) | 1 |
2412C | 4959 Tax Reported | Schedule H, Part V, Section B, Line 12c (prior 2014 - Old line 8c) | 15 |
2413 | Explained Eligibility Criteria | Schedule H, Part V, Section B, Line 13 (prior 2014 - Old line 9) | 1 |
2413A | Uses Federal Poverty Guidelines Free Care | Schedule H, Part V, Section B, Line 13a (prior 2014 - Old line 10) | 1 |
24A1P | Free Care Percentage | Schedule H, Part V, Section B, Line 13a, 1st percentage. (prior 2014 - Old line 10%) | 3 |
24O11 | Use FPG Discounted care (valid 2013 and prior ) (prior 2014 - | Schedule H, Part V, Section B, old Line 11) | 1 |
24A2P | Discounted Care Percentage | Schedule H, Part V, Section B, Line 13a, 2nd percentage. (prior 2014 - Old line 11%) | 3 |
24O12 | Explained basis for calculating charged (valid 2013 and prior ) (prior 2014 - | Schedule H, Part V, Section B, old Line 11) | 1 |
2413B | Income Level Other than FPG | Schedule H, Part V, Section B, Line 13b (prior 2014 - Old line 12a) | 1 |
2413C | Asset Level | Schedule H, Part V, Section B, Line 13c (prior 2014 - Old line 12b) | 1 |
2413D | Medical Indigency | Schedule H, Part V, Section B, Line 13d (prior 2014 - Old line 12c) | 1 |
2413E | Insurance Status | Schedule H, Part V, Section B, Line 13e (prior 2014 - Old line 12d) | 1 |
2413F | Underinsurance Status | Schedule H, Part V, Section B, Line 13f (prior 2014 - Old line 12e) | 1 |
24OLF | Basis calculating Medicaid/Medicare (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 12f) | 1 |
24OLG | Basis calculating State Regulation (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 12g) | 1 |
2413G | Residency | Schedule H, Part V, Section B, Line 13g | 1 |
2413H | Other | Schedule H, Part V, Section B, Line 13h (prior 2014 - Old line 12i) | 1 |
2414 | Calculating Amounts Charged to Patient | Schedule H, Part V, Section B, Line 14 | 1 |
2415 | Explained the Method for Applying Financial Assistance | Schedule H, Part V, Section B, Line 15 (prior 2014 - Old line 13) | 1 |
2415A | Information Hospital Required on Application | Schedule H, Part V, Section B, Line 15a | 1 |
2415B | Supporting Information Required on Application | Schedule H, Part V, Section B, Line 15b | 1 |
2415C | Contact Information | Schedule H, Part V, Section B, Line 15c | 1 |
2415D | Contact Information Sources of Financial Assistance | Schedule H, Part V, Section B, Line 15d | 1 |
2415E | Other | Schedule H, Part V, Section B, Line 15e | 1 |
2416 | Was Widely Publicized | Schedule H, Part V, Section B, Line 16. (prior 2014 - Old line 14) | 1 |
2416A | FAP Available on Website | Schedule H, Part V, Section B, Line 16a | 1 |
2416B | FAP Application on Website | Schedule H, Part V, Section B, Line 16b | 1 |
2416C | Plain Language Summary | Schedule H, Part V, Section B, Line 16c | 1 |
2416D | FAP Available on Request | Schedule H, Part V, Section B, Line 16d | 1 |
2416E | FAP Application Form Upon Request | Schedule H, Part V, Section B, Line 16e | 1 |
2416F | Plain Language FAP Available | Schedule H, Part V, Section B, Line 16f | 1 |
2416G | Individuals Notified about FAP | Schedule H, Part V, Section B, Line 16g | 1 |
2416H | FAP Customers Notified | Schedule H, Part V, Section B, Line 16h | 1 |
2416I | FAP Translated into Primary Language of LEP | Schedule H, Part V, Section B, Line 161 | 1 |
2416J | Other | Schedule H, Part V, Section B, Line 16j | 1 |
24O4A | Policy posted on website (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14a) | 1 |
24O4B | Policy attached billing (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14b) | 1 |
24O4C | Policy posted in room (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14c) | 1 |
24O4D | Policy posted in admin offices (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14d) | 1 |
22O4E | Policy provided (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14e) | 1 |
24O4F | Policy upon request (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14f) | 1 |
24O4G | Policy other method (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14g) | 1 |
Section 25
Field Descriptions
(1) Listed below are the Fields contained in Section 25 showing the Field designator, title, location on the return, and maximum length:
|
|
| MAX. |
---|---|---|---|
2517 | Separate Billing and Collections Billing | Schedule H, Part V, Section B, Line 17 (prior 2014 – old Line 15) | 1 |
2518A | Reporting to Credit Agency | Schedule H, Part V, Section B, Line 18a (prior 2014 – old Line 16a) | 1 |
2518B | Selling an Individuals Debt | Schedule H, Part V, Section B, Line 18b (prior 2014 – old Line 16b) | 1 |
2518C | Deferring Denying or Requesting a Payment | Schedule H, Part V, Section B, Line 18c (prior 2014 – old Line 16c) | 1 |
2518D | Actions That Require Legal or Judicial Process | Schedule H, Part V, Section B, Line 18d (prior 2014 – old Line 16c) | 1 |
25OLE | Action permitted under Body attachments (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, Line 16d) | 1 |
2518E | Other Similar Actions | Schedule H, Part V, Section B, Line 18e (prior 2014 – old Line 16e) | 1 |
2518F | None of These Actions | Schedule H, Part V, Section B, Line 18f | 1 |
2519 | Reasonable Effort to Determine Eligibility | Schedule H, Part V, Section B, Line 19. (prior 2014 – old Line 17) | 1 |
2519A | Reporting to Credit Agency | Schedule H, Part V, Section B, Line 19a (prior 2014 – old Line 17a) | 1 |
2519B | Selling an Individuals Debt | Schedule H, Part V, Section B, Line 19b (prior 2014 – old Line 17b) | 1 |
2519C | Deferring Denying or Requesting a Payment | Schedule H, Part V, Section B, Line 19c | 1 |
2519D | Actions That Require Legal or Judicial Process | Schedule H, Part V, Section B, Line 19d (2014 – 2016 – old line 19c.) (prior 2014 – old Line 17c) | 1 |
25O7D | Engaged under Body attachments | (prior 2014 - Schedule H, Part V, Section B, Line 17d |
|
2519E | Other Similar Actions | Schedule H, Part V, Section B, Line 19d (prior 2014 – old Line 17e) | 1 |
2520A | Provided a Written Notice | Schedule H, Part V, Section B, Line 20a (prior 2014 – old Line 18a) | 1 |
2520B | Reasonable Effort to Orally Notify | Schedule H, Part V, Section B, Line 20b (prior 2014 – old Line 18b) | 1 |
2520C | Processed Complete and Incomplete FAP | Schedule H, Part V, Section B, Line 20c (prior 2014 – old Line 18c) | 1 |
2520D | Made Presumptive Eligibility Determinations | Schedule H, Part V, Section B, Line 20d (prior 2014 – old Line 18d) | 1 |
2520E | Other | Schedule H, Part V, Section B, Line 20e (prior 2014 – old Line 18e) | 1 |
2520F | None of These Efforts | Schedule H, Part V, Section B, Line 20f | 1 |
2521 | Written Policy to Emergency Medical Dare Policy | Schedule H, Part V, Section B, Line 21 (prior 2014 – old Line 19) | 1 |
2521A | Did Not Provide Care for Emergency Conditions | Schedule H, Part V, Section B, Line 21a (prior 2014 – old Line 19a) | 1 |
2521B | Did Not Have Policy Relating to Emergency Medical Care | Schedule H, Part V, Section B, Line 21b (prior 2014 – old Line 19b) | 1 |
2521C | Limited Who Was Eligible | Schedule H, Part V, Section B, Line 21c (prior 2014 – old Line 19c) | 1 |
2521D | Other | Schedule H, Part V, Section B, Line 21d (prior 2014 – old Line 19d) | 1 |
2522A | Look Back Method Allowed by a Medicare Fee | Schedule H, Part V, Section B, Line 22a (prior 2014 – old Line 20a) | 1 |
2522B | Look Back Method Allowed by a Medicare Fee and Private Insurance | Schedule H, Part V, Section B, Line 22b (prior 2014 – old Line 20b) | 1 |
2522C | Look Back Method Allowed by Medicaid Either Alone or Combination of Medicare | Schedule H, Part V, Section B, Line 22c (prior 2014 – old Line 20c) | 1 |
2522D | Prospective Medicaid or Medicare Method | Schedule H, Part V, Section B, Line 22d (prior 2014 – old Line 20d) | 1 |
2523 | Charge Any of Its Patients | Schedule H, Part V, Section B, Line 23 (prior 2014 – old Line 21) | 1 |
2524 | Amount Equal to the Gross Charge | Schedule H, Part V, Section B, Line 24 (prior 2014 – old Line 22) | 1 |
Section 26
Field Descriptions
(1) Listed below are the Fields contained in Section 26 showing the Field designator, title, location on the return, and maximum length:
|
|
| MAX. |
---|---|---|---|
26NM1 | Name of Facility (part 1) | Schedule H, Part V, Section B, Top Portion | 20 |
26NM2 | Name of Facility (continued in part 2) |
| 15 |
26ICD | Section B Identification Number Code | Schedule H, Part V, Section B Edited code | 1 |
26LNN | Line Number reference to section A | (valid 2013 and prior ) (prior 2014-Schedule H, Part V, Section B, line number of hospital) | 3 |
261 | Licensed Register State | Schedule H, Part V, Section B, Line 1 | 1 |
262 | Hospital Acquired in Current Year | Schedule H, Part V, Section B, Line 2 | 2 |
263 | Hospital Conducted CHNA | Schedule H, Part V, Section B, Line 3 (prior 2014 - Old line 1) | 1 |
263A | Definition of Community Served | Schedule H, Part V, Section B, Line 3a (prior 2014 - Old line 1a) | 1 |
263B | Demographics of Community | Schedule H, Part V, Section B, Line 3b (prior 2014 - Old line 1b) | 1 |
263C | Existing Health Care and Resources | Schedule H, Part V, Section B, Line 3c (prior 2014 - Old line 1c) | 1 |
263D | How Data was Obtained | Schedule H, Part V, Section B, Line 3d (prior 2014 - Old line 1d) | 1 |
263E | Health Needs of Community | Schedule H, Part V, Section B, Line 3e (prior 2014 - Old line 1e) | 1 |
263F | Primary and Chronic Disease | Schedule H, Part V, Section B, Line 3f (prior 2014 - Old line 1f) | 1 |
263G | Identifying and Prioritizing Health Needs | Schedule H, Part V, Section B, Line 3g (prior 2014 - Old line 1g) | 1 |
263H | Consulting with Persons Representing | Schedule H, Part V, Section B, Line 3h (prior 2014 - Old line 1h) | 1 |
263I | Significant Health Needs Identified in the hospital facilities CHNA(s) | Schedule H, Part V, Section B, Line 3i (prior 2014 - Old line 1i) | 1 |
263J | Other | Schedule H, Part V, Section B, Line 3j (prior 2014 - Old line 1j) | 1 |
264 | Tax Year CHNA Conducted | Schedule H, Part V, Section B, Line 4 (prior 2014 - Old line 2) | 2 |
265 | Hospital Facility Take Into Account Input | Schedule H, Part V, Section B, Line 5 (prior 2014 - Old line 3) | 1 |
266A | CHNA Conducted with One or More Hospital Facilities | Schedule H, Part V, Section B, Line 6a (prior 2014 - Old line 4) | 1 |
266B | CHNA Conducted with One or More Organizations Other than Hospital Facilities | Schedule H, Part V, Section B, Line 6b | 1 |
267 | Widely Available to Public | Schedule H, Part V, Section B, Line 7 (prior 2014 - Old line 5) | 1 |
267A | Hospital Website | Schedule H, Part V, Section B, Line 7a (prior 2014 - Old line 5a) | 1 |
267B | Other Website | Schedule H, Part V, Section B, Line 7b | 1 |
267C | Available Upon Request | Schedule H, Part V, Section B, Line 7c (prior 2014 - Old line 5c) | 1 |
267D | Other | Schedule H, Part V, Section B, Line 7d (prior 2014 - Old line 5d) | 1 |
26O6A | Facility addressed needs adopt (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6a) | 1 |
26O6B | Facility addressed needs execution (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6b) | 1 |
26O6C | Facility addressed needs development (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6c) | 1 |
26O6D | Facility addressed needs part in execution (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6d) | 1 |
26O6E | Facility addressed needs inclusion (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6e) | 1 |
26O6F | Facility addressed needs budget (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6f) | 1 |
26O6G | Facility addressed needs prioritization (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6g) | 1 |
26O6H | Facility addressed needs services (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6h) | 1 |
26O6I | Facility addressed needs other (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6i) | 1 |
26OL7 | Addressed needs identified (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 7) | 1 |
Section 26
Invalid Conditions/
Correction Procedures
(1) Checkboxes are invalid if not "1" or blank.
(2) All yes/no questions must be answered. Questions are invalid if not "1" or "2".
(3) Refer to the return to verify the entry. Correct any coding or transcription errors.
Section 27
Field Descriptions
(1) Listed below are the Fields contained in Section 27 showing the Field designator, title, location on the return, and maximum length:
|
|
| MAX. |
---|---|---|---|
278 | Adopt Implementation Strategy | Schedule H, Part V, Section B, Line 8 | 1 |
279 | Tax Year Strategy Implemented | Schedule H, Part V, Section B, Line 9 | 1 |
2710 | Strategy Posted on Website | Schedule H, Part V, Section B, Line 10 | 1 |
2710A | URL Present Indicator | Schedule H, Part V, Section B, Line 10a | 1 |
2710B | Strategy Attached | Schedule H, Part V, Section B, Line 10b | 1 |
2712A | Excise Tax Under 4959 | Schedule H, Part V, Section B, Line 12a (prior 2014 - Old line 8a) | 1 |
2712B | Did Organization File 4720 | Schedule H, Part V, Section B, Line 12b (prior 2014 - Old line 8b) | 1 |
2712C | 4959 Tax Reported | Schedule H, Part V, Section B, Line 12c (prior 2014 - Old line 8c) | 15 |
2713 | Explained Eligibility Criteria | Schedule H, Part V, Section B, Line 13 (prior 2014 - Old line 9) | 1 |
2713A | Uses Federal Poverty Guidelines Free Care | Schedule H, Part V, Section B, Line 13a (prior 2014 - Old line 10) | 1 |
27A1P | Free Care Percentage | Schedule H, Part V, Section B, Line 13a, 1st percentage. (prior 2014 - Old line 10%) | 3 |
27O11 | Use FPG Discounted care (valid 2013 and prior ) (prior 2014 - | Schedule H, Part V, Section B, old Line 11) | 1 |
27A2P | Discounted Care Percentage | Schedule H, Part V, Section B, Line 13a, 2nd percentage. (prior 2014 - Old line 11%) | 3 |
27O12 | Explained basis for calculating charged (valid 2013 and prior ) (prior 2014 - | Schedule H, Part V, Section B, old Line 11) | 1 |
2713B | Income Level Other than FPG | Schedule H, Part V, Section B, Line 13b (prior 2014 - Old line 12a) | 1 |
2713C | Asset Level | Schedule H, Part V, Section B, Line 13c (prior 2014 - Old line 12b) | 1 |
2713D | Medical Indigency | Schedule H, Part V, Section B, Line 13d (prior 2014 - Old line 12c) | 1 |
2713E | Insurance Status | Schedule H, Part V, Section B, Line 13e (prior 2014 - Old line 12d) | 1 |
2713F | Underinsurance Status | Schedule H, Part V, Section B, Line 13f (prior 2014 - Old line 12e) | 1 |
27OLF | Basis calculating Medicaid/Medicare (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 12f) | 1 |
27OLG | Basis calculating State Regulation (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 12g) | 1 |
2713G | Residency | Schedule H, Part V, Section B, Line 13g | 1 |
2713H | Other | Schedule H, Part V, Section B, Line 13h (prior 2014 - Old line 12i) | 1 |
2714 | Calculating Amounts Charged to Patient | Schedule H, Part V, Section B, Line 14 | 1 |
2715 | Explained the Method for Applying Financial Assistance | Schedule H, Part V, Section B, Line 15 (prior 2014 - Old line 13) | 1 |
2715A | Information Hospital Required on Application | Schedule H, Part V, Section B, Line 15a | 1 |
2715B | Supporting Information Required on Application | Schedule H, Part V, Section B, Line 15b | 1 |
2715C | Contact Information | Schedule H, Part V, Section B, Line 15c | 1 |
2715D | Contact Information Sources of Financial Assistance | Schedule H, Part V, Section B, Line 15d | 1 |
2715E | Other | Schedule H, Part V, Section B, Line 15e | 1 |
2716 | Was Widely Publicized | Schedule H, Part V, Section B, Line 16. (prior 2014 - Old line 14) | 1 |
2716A | FAP Available on Website | Schedule H, Part V, Section B, Line 16a | 1 |
2716B | FAP Application on Website | Schedule H, Part V, Section B, Line 16b | 1 |
2716C | Plain Language Summary | Schedule H, Part V, Section B, Line 16c | 1 |
2716D | FAP Available on Request | Schedule H, Part V, Section B, Line 16d | 1 |
2716E | FAP Application Form Upon Request | Schedule H, Part V, Section B, Line 16e | 1 |
2716F | Plain Language FAP Available | Schedule H, Part V, Section B, Line 16f | 1 |
2716G | Individuals Notified about FAP | Schedule H, Part V, Section B, Line 16g | 1 |
2716H | FAP Customers Notified | Schedule H, Part V, Section B, Line 16h | 1 |
2716I | FAP Translated into Primary Language of LEP | Schedule H, Part V, Section B, Line 16i | 1 |
2716J | Other | Schedule H, Part V, Section B, Line 16j | 1 |
27O4A | Policy posted on website (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14a) | 1 |
27O4B | Policy attached billing (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14b) | 1 |
27O4C | Policy posted in room (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14c) | 1 |
27O4D | Policy posted in admin offices (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14d) | 1 |
27O4E | Policy provided (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14e) | 1 |
27O4F | Policy upon request (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14f) | 1 |
27O4G | Policy other method (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14g) | 1 |
Section 28
Field Descriptions
(1) Listed below are the Fields contained in Section 28 showing the Field designator, title, location on the return, and maximum length:
|
|
| MAX. |
---|---|---|---|
2817 | Separate Billing and Collections Billing | Schedule H, Part V, Section B, Line 17 (prior 2014 – old Line 15) | 1 |
2818A | Reporting to Credit Agency | Schedule H, Part V, Section B, Line 18a (prior 2014 – old Line 16a) | 1 |
2818B | Selling an Individuals Debt | Schedule H, Part V, Section B, Line 18b (prior 2014 – old Line 16b) | 1 |
2818C | Deferring Denying or Requesting a Payment | Schedule H, Part V, Section B, Line 18c (prior 2014 – old Line 16c) | 1 |
2818D | Actions That Require Legal or Judicial Process | Schedule H, Part V, Section B, Line 18d (prior 2014 – old Line 16c) | 1 |
28OLE | Action permitted under Body attachments (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, Line 16d) | 1 |
2818E | Other Similar Actions | Schedule H, Part V, Section B, Line 18e (prior 2014 – old Line 16e) | 1 |
2818F | None of These Actions | Schedule H, Part V, Section B, Line 18f | 1 |
2819 | Reasonable Effort to Determine Eligibility | Schedule H, Part V, Section B, Line 19. (prior 2014 – old Line 17) | 1 |
2819A | Reporting to Credit Agency | Schedule H, Part V, Section B, Line 19a (prior 2014 – old Line 17a) | 1 |
2819B | Selling an Individuals Debt | Schedule H, Part V, Section B, Line 19b (prior 2014 – old Line 17b) | 1 |
2819C | Deferring Denying or Requesting a Payment | Schedule H, Part V, Section B, Line 19c | 1 |
2819D | Actions That Require Legal or Judicial Process | Schedule H, Part V, Section B, Line 19d (2014 – 2016 – old line 19c.) (prior 2014 – old Line 17c) | 1 |
28O7D | Engaged under Body attachments | (prior 2014 - Schedule H, Part V, Section B, Line 17d |
|
2819E | Other Similar Actions | Schedule H, Part V, Section B, Line 19d (prior 2014 – old Line 17e) | 1 |
2820A | Provided a Written Notice | Schedule H, Part V, Section B, Line 20a (prior 2014 – old Line 18a) | 1 |
2820B | Reasonable Effort to Orally Notify | Schedule H, Part V, Section B, Line 20b (prior 2014 – old Line 18b) | 1 |
2820C | Processed Complete and Incomplete FAP | Schedule H, Part V, Section B, Line 20c (prior 2014 – old Line 18c) | 1 |
2820D | Made Presumptive Eligibility Determinations | Schedule H, Part V, Section B, Line 20d (prior 2014 – old Line 18d) | 1 |
2820E | Other | Schedule H, Part V, Section B, Line 20e (prior 2014 – old Line 18e) | 1 |
2820F | None of These Efforts | Schedule H, Part V, Section B, Line 20f | 1 |
2821 | Written Policy to Emergency Medical Dare Policy | Schedule H, Part V, Section B, Line 21 (prior 2014 – old Line 19) | 1 |
2821A | Did Not Provide Care for Emergency Conditions | Schedule H, Part V, Section B, Line 21a (prior 2014 – old Line 19a) | 1 |
2821B | Did Not Have Policy Relating to Emergency Medical Care | Schedule H, Part V, Section B, Line 21b (prior 2014 – old Line 19b) | 1 |
2821C | Limited Who Was Eligible | Schedule H, Part V, Section B, Line 21c (prior 2014 – old Line 19c) | 1 |
2821D | Other | Schedule H, Part V, Section B, Line 21d (prior 2014 – old Line 19d) | 1 |
2822A | Look Back Method Allowed by a Medicare Fee | Schedule H, Part V, Section B, Line 22a (prior 2014 – old Line 20a) | 1 |
2822B | Look Back Method Allowed by a Medicare Fee and Private Insurance | Schedule H, Part V, Section B, Line 22b (prior 2014 – old Line 20b) | 1 |
2822C | Look Back Method Allowed by Medicaid Either Alone or Combination of Medicare | Schedule H, Part V, Section B, Line 22c (prior 2014 – old Line 20c) | 1 |
2822D | Prospective Medicaid or Medicare Method | Schedule H, Part V, Section B, Line 22d (prior 2014 – old Line 20d) | 1 |
2823 | Charge Any of Its Patients | Schedule H, Part V, Section B, Line 23 (prior 2014 – old Line 21) | 1 |
2824 | Amount Equal to the Gross Charge | Schedule H, Part V, Section B, Line 24 (prior 2014 – old Line 22) | 1 |
Section 29
Field Descriptions
(1) Listed below are the Fields contained in Section 29 showing the Field designator, title, location on the return, and maximum length:
|
|
| MAX. |
---|---|---|---|
29NM1 | Name of Facility (part 1) | Schedule H, Part V, Section B, Top Portion | 20 |
29NM2 | Name of Facility (continued in part 2) |
| 15 |
29ICD | Section B Identification Number Code | Schedule H, Part V, Section B Edited code | 1 |
29LNN | Line Number reference to section A | (valid 2013 and prior ) (prior 2014-Schedule H, Part V, Section B, line number of hospital) | 3 |
291 | Licensed Register State | Schedule H, Part V, Section B, Line 1 | 1 |
292 | Hospital Acquired in Current Year | Schedule H, Part V, Section B, Line 2 | 2 |
293 | Hospital Conducted CHNA | Schedule H, Part V, Section B, Line 3 (prior 2014 - Old line 1) | 1 |
293A | Definition of Community Served | Schedule H, Part V, Section B, Line 3a (prior 2014 - Old line 1a) | 1 |
293B | Demographics of Community | Schedule H, Part V, Section B, Line 3b (prior 2014 - Old line 1b) | 1 |
293C | Existing Health Care and Resources | Schedule H, Part V, Section B, Line 3c (prior 2014 - Old line 1c) | 1 |
293D | How Data was Obtained | Schedule H, Part V, Section B, Line 3d (prior 2014 - Old line 1d) | 1 |
293E | Health Needs of Community | Schedule H, Part V, Section B, Line 3e (prior 2014 - Old line 1e) | 1 |
293F | Primary and Chronic Disease | Schedule H, Part V, Section B, Line 3f (prior 2014 - Old line 1f) | 1 |
293G | Identifying and Prioritizing Health Needs | Schedule H, Part V, Section B, Line 3g (prior 2014 - Old line 1g) | 1 |
293H | Consulting with Persons Representing | Schedule H, Part V, Section B, Line 3h (prior 2014 - Old line 1h) | 1 |
293I | Significant Health Needs Identified in the hospital facilities CHNA(s) | Schedule H, Part V, Section B, Line 3i (prior 2014 - Old line 1i) | 1 |
293J | Other | Schedule H, Part V, Section B, Line 3j (prior 2014 - Old line 1j) | 1 |
294 | Tax Year CHNA Conducted | Schedule H, Part V, Section B, Line 4 (prior 2014 - Old line 2) | 2 |
295 | Hospital Facility Take Into Account Input | Schedule H, Part V, Section B, Line 5 (prior 2014 - Old line 3) | 1 |
296A | CHNA Conducted with One or More Hospital Facilities | Schedule H, Part V, Section B, Line 6a (prior 2014 - Old line 4) | 1 |
296B | CHNA Conducted with One or More Organizations Other than Hospital Facilities | Schedule H, Part V, Section B, Line 6b | 1 |
297 | Widely Available to Public | Schedule H, Part V, Section B, Line 7 (prior 2014 - Old line 5) | 1 |
297A | Hospital Website | Schedule H, Part V, Section B, Line 7a (prior 2014 - Old line 5a) | 1 |
297B | Other Website | Schedule H, Part V, Section B, Line 7b | 1 |
297C | Available Upon Request | Schedule H, Part V, Section B, Line 7c (prior 2014 - Old line 5c) | 1 |
297D | Other | Schedule H, Part V, Section B, Line 7d (prior 2014 - Old line 5d) | 1 |
29O6A | Facility addressed needs adopt (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6a) | 1 |
29O6B | Facility addressed needs execution (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6b) | 1 |
29O6C | Facility addressed needs development (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6c) | 1 |
29O6D | Facility addressed needs part in execution (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6d) | 1 |
29O6E | Facility addressed needs inclusion (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6e) | 1 |
29O6F | Facility addressed needs budget (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6f) | 1 |
29O6G | Facility addressed needs prioritization (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6g) | 1 |
29O6H | Facility addressed needs services (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6h) | 1 |
29O6I | Facility addressed needs other (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 6i) | 1 |
29OL7 | Addressed needs identified (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old line 7) | 1 |
Section 30
Field Descriptions
(1) Listed below are the Fields contained in Section 30 showing the Field designator, title, location on the return, and maximum length:
|
|
| MAX. |
---|---|---|---|
308 | Adopt Implementation Strategy | Schedule H, Part V, Section B, Line 8 | 1 |
309 | Tax Year Strategy Implemented | Schedule H, Part V, Section B, Line 9 | 1 |
3010 | Strategy Posted on Website | Schedule H, Part V, Section B, Line 10 | 1 |
3010A | URL Present Indicator | Schedule H, Part V, Section B, Line 10a | 1 |
3010B | Strategy Attached | Schedule H, Part V, Section B, Line 10b | 1 |
3012A | Excise Tax Under 4959 | Schedule H, Part V, Section B, Line 12a (prior 2014 - Old line 8a) | 1 |
3012B | Did Organization File 4720 | Schedule H, Part V, Section B, Line 12b (prior 2014 - Old line 8b) | 1 |
3012C | 4959 Tax Reported | Schedule H, Part V, Section B, Line 12c (prior 2014 - Old line 8c) | 15 |
3013 | Explained Eligibility Criteria | Schedule H, Part V, Section B, Line 13 (prior 2014 - Old line 9) | 1 |
3013A | Uses Federal Poverty Guidelines Free Care | Schedule H, Part V, Section B, Line 13a (prior 2014 - Old line 10) | 1 |
30A1P | Free Care Percentage | Schedule H, Part V, Section B, Line 13a, 1st percentage. (prior 2014 - Old line 10%) | 3 |
30O11 | Use FPG Discounted care (valid 2013 and prior ) (prior 2014 - | Schedule H, Part V, Section B, old Line 11) | 1 |
30A2P | Discounted Care Percentage | Schedule H, Part V, Section B, Line 13a, 2nd percentage. (prior 2014 - Old line 11%) | 3 |
30O12 | Explained basis for calculating charged (valid 2013 and prior ) (prior 2014 - | Schedule H, Part V, Section B, old Line 11) | 1 |
3013B | Income Level Other than FPG | Schedule H, Part V, Section B, Line 13b (prior 2014 - Old line 12a) | 1 |
3013C | Asset Level | Schedule H, Part V, Section B, Line 13c (prior 2014 - Old line 12b) | 1 |
3013D | Medical Indigency | Schedule H, Part V, Section B, Line 13d (prior 2014 - Old line 12c) | 1 |
3013E | Insurance Status | Schedule H, Part V, Section B, Line 13e (prior 2014 - Old line 12d) | 1 |
3013F | Underinsurance Status | Schedule H, Part V, Section B, Line 13f (prior 2014 - Old line 12e) | 1 |
30OLF | Basis calculating Medicaid/Medicare (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 12f) | 1 |
30OLG | Basis calculating State Regulation (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 12g) | 1 |
3013G | Residency | Schedule H, Part V, Section B, Line 13g | 1 |
3013H | Other | Schedule H, Part V, Section B, Line 13h (prior 2014 - Old line 12i) | 1 |
3014 | Calculating Amounts Charged to Patient | Schedule H, Part V, Section B, Line 14 | 1 |
3015 | Explained the Method for Applying Financial Assistance | Schedule H, Part V, Section B, Line 15 (prior 2014 - Old line 13) | 1 |
3015A | Information Hospital Required on Application | Schedule H, Part V, Section B, Line 15a | 1 |
3015B | Supporting Information Required on Application | Schedule H, Part V, Section B, Line 15b | 1 |
3015C | Contact Information | Schedule H, Part V, Section B, Line 15c | 1 |
3015D | Contact Information Sources of Financial Assistance | Schedule H, Part V, Section B, Line 15d | 1 |
3015E | Other | Schedule H, Part V, Section B, Line 15e | 1 |
3016 | Was Widely Publicized | Schedule H, Part V, Section B, Line 16. (prior 2014 - Old line 14) | 1 |
3016A | FAP Available on Website | Schedule H, Part V, Section B, Line 16a | 1 |
3016B | FAP Application on Website | Schedule H, Part V, Section B, Line 16b | 1 |
3016C | Plain Language Summary | Schedule H, Part V, Section B, Line 16c | 1 |
3016D | FAP Available on Request | Schedule H, Part V, Section B, Line 16d | 1 |
3016E | FAP Application Form Upon Request | Schedule H, Part V, Section B, Line 16e | 1 |
3016F | Plain Language FAP Available | Schedule H, Part V, Section B, Line 16f | 1 |
3016G | Individuals Notified about FAP | Schedule H, Part V, Section B, Line 16g | 1 |
3016H | FAP Customers Notified | Schedule H, Part V, Section B, Line 16h | 1 |
3016I | FAP Translated into Primary Language of LEP | Schedule H, Part V, Section B, Line 16i | 1 |
3016J | Other | Schedule H, Part V, Section B, Line 16j | 1 |
30O4A | Policy posted on website (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14a) | 1 |
30O4B | Policy attached billing (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14b) | 1 |
30O4C | Policy posted in room (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14c) | 1 |
30O4D | Policy posted in admin offices (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14d) | 1 |
30O4E | Policy provided (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14e) | 1 |
30O4F | Policy upon request (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14f) | 1 |
30O4G | Policy other method (valid for 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, old Line 14g) | 1 |
Section 31
Field Descriptions
(1) Listed below are the Fields contained in Section 31 showing the Field designator, title, location on the return, and maximum length:
|
|
| MAX. |
---|---|---|---|
3117 | Separate Billing and Collections Billing | Schedule H, Part V, Section B, Line 17 (prior 2014 – old Line 15) | 1 |
3118A | Reporting to Credit Agency | Schedule H, Part V, Section B, Line 18a (prior 2014 – old Line 16a) | 1 |
3118B | Selling an Individuals Debt | Schedule H, Part V, Section B, Line 18b (prior 2014 – old Line 16b) | 1 |
3118C | Deferring Denying or Requesting a Payment | Schedule H, Part V, Section B, Line 18c (prior 2014 – old Line 16c) | 1 |
3118D | Actions That Require Legal or Judicial Process | Schedule H, Part V, Section B, Line 18d (prior 2014 – old Line 16c) | 1 |
31OLE | Action permitted under Body attachments (valid 2013 and prior) (prior 2014 - | Schedule H, Part V, Section B, Line 16d) | 1 |
3118E | Other Similar Actions | Schedule H, Part V, Section B, Line 18e (prior 2014 – old Line 16e) | 1 |
3118F | None of These Actions | Schedule H, Part V, Section B, Line 18f | 1 |
3119 | Reasonable Effort to Determine Eligibility | Schedule H, Part V, Section B, Line 19. (prior 2014 – old Line 17) | 1 |
3119A | Reporting to Credit Agency | Schedule H, Part V, Section B, Line 19a (prior 2014 – old Line 17a) | 1 |
3119B | Selling an Individuals Debt | Schedule H, Part V, Section B, Line 19b (prior 2014 – old Line 17b) | 1 |
3119C | Deferring Denying or Requesting a Payment | Schedule H, Part V, Section B, Line 19c | 1 |
3119D | Actions That Require Legal or Judicial Process | Schedule H, Part V, Section B, Line 19d (2014 – 2016 – old line 19c.) (prior 2014 – old Line 17c) | 1 |
31O7D | Engaged under Body attachments | (prior 2014 - Schedule H, Part V, Section B, Line 17d |
|
3120A | Provided a Written Notice | Schedule H, Part V, Section B, Line 20a (prior 2014 – old Line 18a) | 1 |
3120B | Reasonable Effort to Orally Notify | Schedule H, Part V, Section B, Line 20b (prior 2014 – old Line 18b) | 1 |
3120C | Processed Complete and Incomplete FAP | Schedule H, Part V, Section B, Line 20c (prior 2014 – old Line 18c) | 1 |
3120E | Other | Schedule H, Part V, Section B, Line 20e (prior 2014 – old Line 18e) | 1 |
3120F | None of These Efforts | Schedule H, Part V, Section B, Line 20f | 1 |
3121 | Written Policy to Emergency Medical Dare Policy | Schedule H, Part V, Section B, Line 21 (prior 2014 – old Line 19) | 1 |
3121A | Did Not Provide Care for Emergency Conditions | Schedule H, Part V, Section B, Line 21a (prior 2014 – old Line 19a) | 1 |
3121B | Did Not Have Policy Relating to Emergency Medical Care | Schedule H, Part V, Section B, Line 21b (prior 2014 – old Line 19b) | 1 |
3121C | Limited Who Was Eligible | Schedule H, Part V, Section B, Line 21c (prior 2014 – old Line 19c) | 1 |
3121D | Other | Schedule H, Part V, Section B, Line 21d (prior 2014 – old Line 19d) | 1 |
3122A | Look Back Method Allowed by a Medicare Fee | Schedule H, Part V, Section B, Line 22a (prior 2014 – old Line 20a) | 1 |
3122B | Look Back Method Allowed by a Medicare Fee and Private Insurance | Schedule H, Part V, Section B, Line 22b (prior 2014 – old Line 20b) | 1 |
3122C | Look Back Method Allowed by Medicaid Either Alone or Combination of Medicare | Schedule H, Part V, Section B, Line 22c (prior 2014 – old Line 20c) | 1 |
3122D | Prospective Medicaid or Medicare Method | Schedule H, Part V, Section B, Line 22d (prior 2014 – old Line 20d) | 1 |
3123 | Charge Any of Its Patients | Schedule H, Part V, Section B, Line 23 (prior 2014 – old Line 21) | 1 |
3124 | Amount Equal to the Gross Charge | Schedule H, Part V, Section B, Line 24 (prior 2014 – old Line 22) | 1 |
Section 32
Field Designators
(1) Listed below are the Fields contained in Section 32 showing the Field designator, title, location on the return, and maximum length:
|
|
| MAX. |
---|---|---|---|
32LP1 | Excess Benefit Transactions | Right of Schedule L, Part I, Line 1, Column (c) | 1 |
32LP2 | Approved by Board or Committee | Right of Schedule L, Part II, Column (g) | 1 |
32RPV | Interest, Annuities, Royalties | Yes/no box from Sch. R, Part V, Line 1a | 1 |
Section 32
Invalid Conditions/
Correction Procedures
(1) Checkboxes are invalid if not "1" or blank.
(2) All yes/no questions must be answered. Questions are invalid if not "1" or "2".
(3) Fields 32LP1 and 32LP2 are to indicate there is information present on Schedule L Part I, line 1 Col. (c) and/or Part II, Col. (g).
(4) Refer to the return to verify the entry. Correct any coding or transcription errors.
Section 40
Field Descriptions
(1) Listed below are the Fields contained in Section 40 showing the Field designator, title, location on the return, and maximum length:
|
|
| MAX. |
---|---|---|---|
40F | Schedule Presence Indicator | 0414B, 0415, 0416 | 1 |
40G | Schedule Presence Indicator | 0417, 0418, 0419 | 1 |
40K | Schedule Presence Indicator | 0424A, 0424B, 0424C, 0424D | 1 |
40M | Schedule Presence Indicator | 0429, 0430 | 1 |
40N | Schedule Presence Indicator | 0431, 0432 | 1 |
Section 40
Invalid Conditions/
Correction Procedures
(1) Fields 40F, 40G, 40K, 40M, and 40N are used to indicate whether a Schedule was actually attached if an answer to a trigger question in Form 990 Parts IV, V or VI is marked yes and a schedule is required.
(2) All Fields are invalid if the Schedule Presence Indicator is not "1– a question was marked Yes and the schedule is attached" or "2– a question was marked Yes but the schedule was not attached" or blank–the question was marked no so a schedule did not need to be attached. If the answer to the question is yes, the indicator must be a 1 or a 2.
Form 990 2008 and Subsequent
Math/Consistency Errors Priority IV
(1) A priority IV error will display whenever the contents of one Field is inconsistent with another Field or when the math computation is incorrect.
(2) These errors will be assigned a specific Error Code and will be displayed in ascending Error Code order.
(3) The screen display will show the error code assigned and all Fields needed to make the necessary correction.
(4) The Field labeled "CL" will be displayed, for the entry of a Clear Field on records where the possibility that a change or correction may not be needed. All coding and transcription errors must be corrected and all IRM procedures must be applied before entering a "C" in this Field.
(5) All errors must be resolved by either:
Correcting the error or,
Entering a Clear Field or,
Suspending the document (SSPND) with the appropriate Action Code.
Note: Prior to corresponding for any missing information a check of the Status Code on INOLE must be made. See IRM 3.12.12.2.6 for more information. If another error comes up after inputting CCC R, V and 3, SSPND 351 to Rejects.
Error Code 010
(1) Error Code 010 displayed Fields are:
RMIT> | Remittance |
01NC | Name Control |
01EIN | Employer Identification Number |
01TXP | Tax Period |
01CCC | Computer Condition Code |
01RCD | Received Date |
01ORG | Organization Code |
01NPF | Non-PF Reason Code |
01SS | Sub Section |
01ADC | Audit Code |
01GRP | Group Return Code |
01COR | Correspondence Indicator |
01CRD | Correspondence Received Date |
01IRI | IRI Code |
01CAF | CAF Indicator |
01DDP | Daily Delinquency Penalty |
01SCA | Schedule Indicator Code |
01SCB | Schedule Indicator Code |
01PRE | Preparation Indicator |
01PSN | Preparer |
01PEN | Preparer EIN |
01PTN | Preparer Telephone Number |
(2) "Any Section other than 01 is Present"
Error Code 010
Invalid Conditions
(1) Error Code 010 will generate when the Computer Condition Code, CCC, "G" is present and entries other than 01EIN, 01NC, 01RCD, 01TXP, 01CCC or 01GRP are present.
Error Code 010
Correction Procedures
(1) Correct all misplace entries, coding and transcription errors.
(2) Compare the displayed Field with the return and attachment. If incorrect, overlay the screen with the correct information.
(3) Determine if CCC "G" was input correctly:
Note: See IRM 3.12.38.5.17.1 for additional instructions for determining an amended return.
If... | Then... |
CCC "G" was entered correctly, | 1. DLSEC to delete all sections except Section 01. |
CCC "G" was entered incorrectly, | 1. Enter all necessary data. |
Error Code 912
(1) Error Code 912 displayed Fields are:
01ORG | Organization Code |
01SS | Sub Section |
01IRI | Incomplete return item |
01NPF | Non-PF Reason Code |
01ADC | Audit Code |
Error Code 912
Invalid Conditions
(1) Field 01ORG is "1" or "3", Field 01NPF is blank, and Field 01SS is "03", "50", "60", "70", "71" or "91".
(2) Field 01ORG is "1" or "3" and Field 01SS is "82".
Error Code 912
Correction Procedures
(1) Correct any coding or transcription errors.
Note: If the account is in Status 97 it means the organizations Tax Exempt status has been revoked. We will send the return back since they have been revoked.
(2) Research INOLES to see if a Schedule A is required. Schedule A is only required for Subsections 03, 50, 60, 70, 71 or 91 with a Foundation Code other than 00, 02, 03, 04, or 09.
If Schedule A is required but is missing or blank, send the return back to the filer.
If Schedule A is not required because the Subsection is 03 but the Foundation Code is 02, 03 or 04, enter 11 in Field 01NPF. Do not enter Schedule Indicator Code A.
If no Subsection, enter 00 in Field 01SS and delete Field 01NPF and Section 11 or 12.
If Subsection is 82, enter 4 in Field 01ORG if not already present and delete Field 01NPF and Section 11 or 12.
(3) All organizations who file Schedule A must check only one box in Part I. If no box is checked or multiple boxes are checked, research INOLES. Determine the correct NPF Code as follows:
Note: Research BMFOL for prior postings. If no prior returns have posted to the account treat it as an initial filing. Enter a 1 in Fields 111F and 114F and/or 121F and 126F, whichever is applicable).
Note: Always accept the filers entry for the NPF Code if present.
If the NPF Code is 02 and Schedule E is missing, send the return back to the filer.
If the NPF Code is 06, 07, 08, or 16, Schedule A, Part II is required for all but initial returns. Research BMFOLI, if no prior postings, treat as an initial return and follow the instructions in the note in (3) above. (N/A, 0, dash, or none are acceptable entries, enter a 1 in Fields 111F and 114F). If Part II is missing, send the return back to the filer.
If the NPF Code is 09, Schedule A, Part III is required for all but initial returns. Research BMFOLI, if no prior postings, treat as an initial return and follow the instructions in the note in (3) above. (N/A, 0, dash, or none are acceptable entries, enter a 1 in Fields 121F and 126F). If Part III is missing, send the return back to the filer.
If a type box is not checked, send the return back to the filer.
Part I Box | NPF Code | Subsection Code | Foundation Code |
---|---|---|---|
Box 1 | 01 | 03 | 10 |
Box 2 | 02 | 03 | 11 |
Box 3 | 03 | 03 | 12 |
Box 4 | 05 | 03 | 12 |
Box 5 | 06 | 03 | 13 |
Box 6 | 04 | 03 | 14 |
Box 7 | 07 | 03 | Governmental Unit |
Box 8 | 08 | 03 | 15 |
Box 9 | 16 | 03 | 25 |
Box 10 | 09 | 03 | 16 |
Box 11 | 11 | 03 | 18 |
Box 12, Type I Box Checked | 12 | 03 | 21 |
Box 12 Type II Box Checked | 13 | 03 | 22 |
Box 12, Type III Box Checked | 14 | 03 | 23 |
Box 12, Type III, Other Box Checked | 15 | 03 | 24 |
3 | 03 | 50 |
|
9 | 09 | 70 |
|
11 | 10 | 60, 71, 91 |
|
Note: For Subsection 70, send the return back if Part III is blank and it's not an initial return.
(4) If Subsection (SS) Codes conflict (e.g., preprinted label or INOLES shows SS03, but taxpayer indicates otherwise in Item I), always use the SS on the preprinted label or INOLES.
Error Code 918
(1) Error Code 918 displayed Fields are:
01ORG | Organization Code |
01SS | Sub Section |
0512A | Filed in Lieu of Form 1041 Question Code |
Error Code 918
Invalid Conditions
(1) Field 0512A is "1" and Field 01ORG is not "3".
Error Code 918
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Field 0512A is located on Form 990, Part V, Line 12a.
(3) Verify that the Organization Code was edited correctly:
If the 4947(a)(1) box of Item I on the face of the return is checked or the IRS label or INOLES shows subsection "91", change Field 01ORG to "3".
Otherwise, delete Field 0512A.
Error Code 924
(1) Error Code 924 displayed Fields are:
RMIT> | Remittance (Generated) |
01RCD | Received Date |
01RDD> | Return Due Date (Generated) |
Error Code 924
Invalid Conditions
(1) Remittance is present and Field 01RCD is on or before 01RDD>.
Error Code 926
(1) Error Code 926 displayed Fields are:
01TXP | Tax Period |
01RCD | Received Date |
01DDP | Daily Delinquency Penalty |
01RDD> | Return Due Date (Generated) |
Error Code 926
Invalid Conditions
(1) Field 01DDP is present and Field 01RCD is on or before Field 01RDD>.
Error Code 926
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Verify Field 01RCD is correct.
If the Received Date is correct and DDP was computed by the taxpayer, delete the entry in Field 01DDP.
If Field 01DDP was computed by a Revenue Officer or Examination, SSPND 370 and attach Form 4227. Annotate on Form 4227 "timely filed return with penalty".
(3) If a penalty for other than DDP is shown on the return, delete Field 01DDP. When document clears, attach Form 3465, Adjustment Request, and route document to EO Accounts.
Error Code 928
(1) Error Code 928 displayed Fields are:
01CCC | Computer Condition Code |
01DDP | Daily Delinquency Penalty |
Error Code 928
Invalid Conditions
(1) CCC "V" and Field 01DDP are both present.
Error Code 928
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If a statement is attached showing that the filer has reasonable cause for filing late and DDP was computed by the taxpayer, delete the entry in Field 01DDP.
(3) If Field 01DDP was computed by a Revenue Officer or Examination, SSPND 370 and attach Form 4227. Annotate on Form 4227 "DDP with reasonable cause".
(4) If the filer has not shown reasonable cause for filing late, delete CCC "V".
Error Code 934
(1) Error Code 934 displayed Fields are:
01COR | Correspondence Indicator |
01TXP | Tax Period |
01IRI | IRI Code |
Error Code 934
Invalid Conditions
(1) Field 01COR is "21", "22", "23" or "24" and Field 01TXP is prior to 198312.
Error Code 934
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Refer to the return to verify that the Tax Period is correct:
If not correct, change the Tax Period in Field 01TXP.
If correct, change Field 01COR to "11", "12", "13", or "14" as appropriate.
Error Code 936
(1) Error Code 936 displayed Fields are:
01CCC | Computer Condition Code |
01TXP | Tax Period |
01RCD | Received Date |
01COR | Correspondence Indicator |
01CRD | Correspondence Received Date |
01IRI | Incomplete Return Indicator (IRI) Code |
01RDD> | Return Due Date (Generated) |
Error Code 936
Invalid Conditions
(1) Field 01IRI is present and Field 01COR is not present.
(2) Field 01COR is "21", "22", "23" or "24" and Field 01IRI is not present.
(3) Field 01COR is "11", or "21", and Field 01CRD is blank.
(4) Field 01COR is "12", "13", "14", "22", "23", or "24" and Field 01CCC "3" is not present.
Error Code 936
Correction Procedures
(1) Correct any coding or transcription errors.
(2) For non-IRI items, verify item was required:
If not required, delete Field 01COR.
Enter the response date in Field 01CRD.
If item is required, send the return back to the filer.
(3) For IRI items, verify the item was required.
If not required, delete Field 01COR and Field 01IRI.
If the response date is later than Field 01RDD>, enter the response date in Field 01CRD.
If item is required, send the return back to the filer.
(4) If the tax year is 2008 or subsequent and the filer used a 2007 of prior revision of F-990, Send the return back to the filer requesting the current revision.
Error Code 942
(1) Error Code 942 displayed Fields are:
01COR | Correspondence Indicator |
01CRD | Correspondence Received Date |
01IRI | IRI Code |
01CCC | Computer Condition Code |
Error Code 942
Invalid Conditions
(1) Field 01CRD or CCC "3" is present and Field 01COR is not present.
Error Code 942
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If correspondence was not initiated, determine whether correspondence is required:
If not, delete the entry in Field 01CRD.
If correspondence is required, send the return back to the filer.
Error Code 945
(1) Error Code 945 displayed Fields are:
01SCA | Schedule Indicator Code |
01SCB | Schedule Indicator Code |
01IRI | Incomplete Return Item |
01COR | Correspondence Indicator Code |
Error Code 945
Invalid Conditions
(1) Fields 01SCA or 01SCB O is not Present.
Error Code 945
Correction Procedures
(1) Correct any Coding or Transcription errors.
(2) All Form 990 returns must have a Schedule O attached. If Schedule O is not attached send the return back to the filer.
Note: Only enter a SIC Code if the schedule is present.
(3) Schedule O must contain more information than just a name and EIN.
Error Code 946
(1) Error Code 946 displayed Fields are:
01NPF | Non-PF Reason Code |
01SS | Sub Section |
01IRI | Incomplete Return Item |
01ADC | Audit Code |
Error Code 946
Invalid Conditions
(1) Field 01NPF is blank and Schedule E is present.
(2) Field 01NPF is 6, 7, 8 or 16 and Section 11 is not present.
(3) Field 01NPF is 9 and Section 12 is not present.
Error Code 946
Correction Procedures
(1) Correct any coding or transcription errors and a check of the Status Code on INOLE should be made. If the account is in Status 97 it means the organizations Tax Exempt status has been revoked. Send the return back to the filer.
(2) Schedule A is needed for the following Subsections only: 03 with a Foundation Code other than 02, 03, or 04 and SS 50, 60, 70, 71, or 91. Research for the correct subsection if Item I is not "03".
Note: If Subsection is "03" and Foundation Code is 02, 03 or 04, do not correspond for Schedule A. Enter "11" in Field 01NPF. Do not enter Schedule Indicator Code A.
(3) If Part I, Schedule A, is blank and the preprinted label shows Foundation Code "11", enter "02" in Field 01NPF. Send the return back to the filer for Schedule E, if missing.
(4) All organizations who file Schedule A must check only one box:
If Schedule A, Part I is not completed or two boxes are checked, research INOLES. Enter the correct NPF Code from the chart below.
If the NPF Code is "06", "07", "08" check for the presence of Part II. Correspond if needed. NA, 0, dash, or none are acceptable entries. Enter a 1 in Fields 111F and 114F.
Note: Research for prior postings. If none, treat as initial return, enter a 1 in Fields 111F and 114F and/or 121F and 126F, whichever is applicable) and do not send back for Part II or Part III.
If the NPF Code is "16", check for the presence of Part II. NA, 0, dash, or none are acceptable entries. Enter a 1 in Fields 111F and 114F.
If the NPF Code is 09 check for the presence of Schedule A Part III. NA, 0, dash, or none are acceptable entries. Enter a 1 in Fields 121F and 126F.
If research shows SS50, 60, 70, 71 or 91, and Schedule A, Part I is not completed or two boxes are checked, correspond for Part I.
The following is a list of NPF Codes for SS50, 60, 70, 71 or 91:
SS50 = NPF 03, (box 3)
SS60 = NPF 10, (box 11)
SS70 = NPF 09, (box 9)
SS71 = NPF 10, (box 11)
SS91 (4947 (a)(1) = NPF 10, (box 11)
Note: For Subsection 70 also correspond for Part III if blank and it's not an initial return. Remember we will no longer correspond with the filer for information. The return will be sent back. Substitute correspond with send the return back to the filer.
Part I Box | NPF Code | Subsection Code | Foundation Code |
---|---|---|---|
Box 1 | 01 | 03 | 10 |
Box 2 | 02 | 03 | 11 |
Box 3 | 03 | 03 | 12 |
Box 4 | 05 | 03 | 12 |
Box 5 | 06 | 03 | 13 |
Box 6 | 04 | 03 | 14 |
Box 7 | 07 | 03 | Governmental Unit |
Box 8 | 08 | 03 | 15 |
Box 9 | 16 | 03 | 25 |
Box 10 | 09 | 03 | 16 |
Box 11 | 11 | 03 | 18 |
Box 12, Type I Box Checked | 12 | 03 | 21 |
Box 12, Type II Box Checked | 13 | 03 | 22 |
Box 12, Type III Box Checked | 14 | 03 | 23 |
Box 12, Type III Other Box Checked | 15 | 03 | 24 |
3 | 03 | 50 |
|
9 | 09 | 70 |
|
11 | 10 | 60, 71, 91 |
|
|
|
|
|
Note: If Box 11 is checked one of the Type Boxes must also be checked.
Note: If PTA and box 2 is marked and Schedule E is incomplete or blank, research for the correct NPF Code. If the Foundation Code is not "11", change the NPF Code and do not send back for Schedule E.
** Use NPF 05 if the Organization's name includes "Research" or "Laboratory", etc.
(5) Remember we will no longer correspond with the filer for information. The return will be sent back. Substitute correspond with send the return back to the filer.
(6) If Subsection (SS) Codes conflict (e.g., preprinted label or INOLES shows SS03, but taxpayer indicates otherwise in Item I), always use the SS on the preprinted label or INOLES.
Error Code 947
(1) Error Code 947 displayed Fields are:
01SCA | Schedule Indicator Code |
01SCB | Schedule Indicator Code |
01IRI | Incomplete Return Item |
01COR | Correspondence Indicator Code |
01CRD | Correspondence Received Date |
0420A | Hospital Question Code |
0420B | Attach Audited Financial Statements |
Error Code 947
Invalid Conditions
(1) The question in Part IV, Form 990 in Field 0420A is marked Yes and Field 01SCA or SCB H is not present.
(2) The question in Field 0420A is yes and Field 0420B is marked no or blank and the Audited Financial Statement is not attached.
Note: If the Tax period is 201104 and subsequent send back the return for the missing Audited Financial Statements. Any statement can be accepted that is referred to as an Audited Financial Statement by the filer.
(3) The wrong revision of Schedule H was used. If the return is for Tax Year 201012 and subsequent, the filer must use the 2010 revision of Schedule H. If the Tax Year is prior to 201012 the revision of Schedule H doesn't matter.
Error Code 947
Correction Procedures
(1) Correct any Coding or Transcription errors.
(2) If the transcription is correct and the schedule H is missing, incomplete, or the wrong revision was filed, send the return back to the filer for the missing schedule.
Note: Only enter a SIC Code if a complete schedule is present.
(3) If Field 0420A is yes and 0420B is no or blank and the Audited Financial Statement is not attached, send the return back to the filer. If the statement is attached change Field 0420B to 1 = yes.
Error Code 948
(1) Error Code 948 displayed Fields are:
01SCA | Schedule Indicator Code |
01SCB | Schedule Indicator Code |
01IRI | Incomplete Return Item |
01COR | Correspondence Indicator Code |
041 | Is Organization 501(c) (3) or 4947(a)(1)? |
042 | Schedule B Code |
043 | Engage in Political Activity? |
044 | Engage in Lobbying Activity? |
045 | Subject to Section 6033(e) Notice? |
046 | Maintain Donor Advised Funds? |
0413 | Is the Organization a School? |
0423 | Answer yes to Questions 3, 4 or 5? |
0425A | 501(c)(3) and 501(c)(4) Orgs Engaged in Excess Benefit Transaction? |
0425B | Become Aware that it Engaged in Excess Benefit Transaction? |
0426 | Loan to or by a Current/Former Officer/Director? |
0427 | Provide Grant or Other? |
0428A | Transaction with Current/Former Officer? |
0428B | Transaction with Family Member? |
0428C | Transaction with Entity or Current/Former Officer? |
0433 | Own 100% of an Entity? |
0434 | Related to any Tax Exempt or Taxable Entity? |
0435B | Receive Payment or Engage in Transaction? |
0436 | Make any Transfers? |
0437 | Conduct more than 5%? |
Error Code 948
Invalid Conditions
(1) Field 01SCA or SCB is not present when the answer to a question in Part IV is "Yes" which indicates the schedule must be present.
Error Code 948
Correction Procedures
(1) Correct any Coding or Transcription errors.
(2) Each question with a yes answer must have a related Schedule attached. If the transcription is correct and the schedule is missing, send the return back to the filer.
Note: All of the schedules in EC 948 are considered necessary for a complete return.
Note: Only enter a SIC Code if the complete schedule is present.
(3) If Field 041 is yes and the Subsection does not require a Schedule A, blank the Field. See IRM 3.12.12.14.13.2.
(4) If the question on Part IV, Line 2, Field 042 is checked yes and Schedule B is not attached, send the return back to the filer. If the question is checked no, Schedule B is not required.
(5) Only Schedule D, Part I is considered necessary for a complete return. If EC 948 is displayed because Fields 047 through 0412A are marked yes, change the Field to no and continue processing. Do not send the return back for other parts of Schedule D.
(6) If SIC D and D-1 are both present, delete D. It won't accept both.
Error Code 952
(1) Error Code 952 displayed Fields are:
01TXP | Tax Period |
01RCD | Received Date |
01DDP | Daily Delinquency Penalty Taxpayer |
>>>> | Daily Delinquency Penalty Computer |
01GR> | Gross Receipts (Generated) |
01RDD> | Return Due Date (Generated) |
Error Code 952
Invalid Conditions
(1) Tax Period is 198712 or subsequent and Field 01DDP is greater than Field 01DDP Underprint.
(2) Tax Period is prior to 198712 and Field 01DDP is greater than $5,000.
Error Code 952
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If transcribed correctly and penalty was computed by a Revenue Officer or Examination, SSPND 640 and prepare Form 4227. Annotate on Form 4227 "cancel to Exam". DO NOT change the DDP amount unless instructed by the preparer to do so.
(3) If the amount was computed by the taxpayer and was transcribed correctly, delete the amount in Field 01DDP.
(4) If a penalty for other than DDP is shown on the return, delete Field 01DDP. When document clears, attach Form 3465, Adjustment Request, and route document to EO Accounts.
DDP Amounts
(1) Daily Delinquency Penalty amounts are:
For tax years ending on or after July 30, 1996, the penalty is $20 a day computed from Field 01RDD>. The maximum penalty may be as much as $10,000 or five percent of gross receipts for the year, whichever is less.
For tax years ending before July 30, 1996, the penalty is $10 a day computed from Field 01RDD>. The maximum penalty may be as much as $5,000 or five percent of gross receipts for the year, whichever is less.
If the organization has gross receipts exceeding $1,000,000, for any year the law provides for a penalty of $100 a day computed from Field 01RDD>. The maximum penalty may be as much as $50,000.
Error Code 954
(1) Error Code 954 displayed Fields are:
CL | Clear Field |
01GR> | Gross Receipts (Generated) |
01SS | Subsection Code |
01COR | Correspondence Indicator |
01CCC | Computer Condition Code |
01IRI | IRI Code |
01TXP | Tax Period |
1016B | Total Asset EOY |
(2) "SECTION 10 NOT PRESENT".
Error Code 954
Invalid Conditions
(1) Field 01GR> is more than $50,000, Field 1016B is not present and, Field 01COR is "11", "21" or blank for Tax Periods 201012 and subsequent. For Tax Periods 201011 and prior it will be Field 01GR> is more than $25,000.
Note: If the Subsection is 82 use $25,000 for all Tax Periods.
Error Code 954
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If Field 1016B is truly "0" (zero), "–" (dash), or "None", enter "C" in the Clear Field.
(3) Refer to the document to determine Total Assets EOY:
If the information is not present, send the return back to the filer.
Error Code 955
(1) Error Code 955 displayed Fields are:
11TO | Schedule A, Part I, Line 12, a-d Checkbox |
12P4A | Schedule A Part IV, Section A and B Data Present |
12P4B | Schedule A, Part IV, Section A and C Data Present |
12P4C | Schedule A, Part IV, Section A, D and E Data Present |
12P4D | Schedule A, Part IV, Section A, D and Part V Data Present |
12P4E | Schedule A, Part IV, Section A, B, C, D or E Data Present |
Error Code 955
Invalid Conditions
(1) This Error check is based on Schedule A Sections 11 and 12. If line 12 is checked one of the type boxes a through d must also be checked.
Error Code 955
Correction Procedures
(1) Check Schedule A to see if there is data present in the different Sections and enter a 1 in the Fields.
(2) GETSEC Schedule A, Section 12 to correct the Fields below. Field 11TO must have an entry if box 12 is checked it must be answered 1-4. Section 11 Field 11TO is based on the box checked on Schedule A, Part 1, line 12, boxes a through d. Send the return back if the missing Section 12 Fields are not present under these conditions.
(3) If Field 11TO=1, Fields 12P4A and 12P4B must have a 1 present.
(4) If Field 11TO=2, Fields 12P4A and 12P4C must have a 1 present.
(5) If Field 11TO=3, Fields 12P4A, 12P4D and 12P4E must have a 1 present.
(6) If Field 11TO=4, Fields 12P4A and 12P4D must have a 1 present.
(7) If the NPF Code is not 12, 13, 14 or 15 delete the entry in Field 11TO.
Error Code 956
(1) Error Code 956 displayed Fields are:
086AR | Gross Rents Real |
086BR | Less Rent Expenses Real |
086CR | Rental Income Real |
>>>> | Rental Income Real Underprint |
086AP | Gross Rents Personal |
086BP | Less Rent Expenses Personal |
086CP | Rental Income Personal Underprint |
086DA | Net Rental Income |
>>>> | Net Rental Income Underprint |
Error Code 956
Invalid Conditions
(1) Fields 086CR and 086DA computer and Fields 086CR and 086DA ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 956
Correction Procedures
(1) Correct any coding or transcription errors. Field 086BR and 086BP are always positive.
(2) If only the net amount is present in Field 086DA, try to figure, (back into) the appropriate amounts for Field 086AR and 086CR.
(3) If unable to perfect, enter the net amount from Field 086DA in Field 086AR and 086CR.
(4) When all transcription and editing errors have been perfected, change Field 086DA to the computer generated amount.
Error Code 958
(1) Error Code 958 displayed Fields are:
087AS | Gross Amount from Sale of Assets Securities |
087BS | Cost, Basis Sales Expenses Securities |
087CS | Gain/Loss Securities |
>>>> | Gain/Loss Securities Underprint |
Error Code 958
Invalid Conditions
(1) Field 087CS and 087CS computer ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 958
Correction Procedures
(1) Correct any coding or transcription errors. Field 087BS is always positive.
(2) If only the net amount is present in Field 087CS, try to figure, (back into) the appropriate amount for Field 087AS, and Field 087BS.
(3) If unable to perfect, enter the net amount from Field 087CS, in Field 087AS.
(4) When all transcription and editing errors have been perfected, change Field 08CS to the computer generated amount.
Error Code 962
(1) Error Code 962 displayed Fields are:
087AO | Gross Amount from Sales of Assets Other |
087BO | Less Cost or other Basis Other |
087CO | Gain/Loss Column Other |
>>>> | Gain/Loss Column Other Underprint |
Error Code 962
Invalid Conditions
(1) Field 087CO Computer and Field 087CO ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 962
Correction Procedures
(1) Correct any coding or transcription errors. Field 087BO is always positive.
(2) If only the net amount is present in Field 087CO, try to figure, (back into) the appropriate amounts for Field 087AO and Field 087BO.
(3) If unable to perfect, enter the net amount from Field 087CO in Field 087AO.
(4) When all transcription and editing errors have been perfected, change Field 087CO to the computer generated amount.
Error Code 964
(1) Error Code 964 displayed Fields are:
088A | Gross Income Fundraising |
088B | Less: Direct Expenses |
088CA | Net Income or (loss) from Fundraising Events-Taxpayer |
>>>> | Net Income or (loss) from Fundraising Events-Computer |
089A | Gross Income Gaming |
089B | Less: Direct Expenses |
089CA | Net Income (Loss) from Gaming - Taxpayer |
>>>> | Net Income or (loss) from Gaming - Computer |
Error Code 964
Invalid Conditions
(1) Field 088CA Computer and Field 088CA ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
(2) Field 089CA Computer and Field 089CA ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 964
Correction Procedures
(1) Correct any coding and transcription errors. Fields 088B and 089B are always positive.
(2) If only the net amount is present in Field 088CA or 089CA, try to figure, (back into) the appropriate amounts for Field 088A, 088B, 089A and 089B.
(3) If unable to perfect, enter the net amount from Field 088CA and 089CA in Fields 088A and 089A.
(4) When all transcription and editing errors have been perfected, change Field 088CA and 089CA to the computer generated amount.
Error Code 966
(1) Error Code 966 displayed Fields are:
0810A | Gross Sales of Inventory |
0810B | Less: Cost of Goods Sold |
0810C | Gross Profits or (loss) from Sales of Inventory-Taxpayer |
>>>> | Gross Profits or (loss) from Sales of Inventory-Computer |
Error Code 966
Invalid Conditions
(1) Field 0810C Computer and Field 0810C ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 966
Correction Procedures
(1) Correct any coding or transcription errors. Field 0810B is always positive.
(2) If only the net amount is present in Field 0810C, try to figure, (back into) the appropriate amounts for Field 0810A and Field 0810B.
(3) If unable to perfect, enter the net amount from Field 0810C in Field 0810A.
(4) If Field 0810B is negative and the filer is therefore adding Fields 0810A and 0810B together to figure Field 0810C, delete Field 0810B and put the filers amount for Field 0810C in Field 0810A.
Error Code 968
(1) Error Code 968 displayed Fields are:
081HA | Total Contributions |
082AA | Program Service a Amount |
082BA | Program Service b Amount |
082CA | Program Service c Amount |
082DA | Program Service d Amount |
082EA | Program Service e Amount |
082FA | Program Service f Amount |
082G | Program Service Total Amount |
083A | Investment Income |
084A | Tax Exempt Bond Income |
085A | Royalties |
086AR | Gross Rent (Real) |
086AP | Gross Rent (Personal) |
086BR | Rental Expenses (Real) |
086BP | Rental Expenses (Personal) |
086CR | Rental Income (Real) |
086CP | Rental Income (Personal) |
086DA | Net Rental Income |
087AS | Gross Sales Securities |
087AO | Gross Sales Assets |
087BS | Cost Other Securities |
087BO | Cost Basis Other |
087CS | Gain/Loss Securities |
087CO | Gain/Loss Other |
087DA | Net Gain/Loss Amount |
088A | Fundraising Events |
088B | Less Direct Expenses |
088CA | Income/Loss Fundraising |
089A | Gaming Income |
089B | Less Direct Expenses |
089CA | Net Income/Loss Gaming |
0810A | Sales Inventory |
0810B | Less Cost of Goods Sold |
0810C | Net Income/Loss Sales |
08A11 | Misc. Revenue a Total |
08B11 | Misc. Revenue b Total |
08C11 | Misc. Revenue c Total |
0811D | Misc. Revenue d Total |
0811E | Total Revenue Taxpayer |
0812A | Total Revenue |
>>>> | Total Revenue Computer |
Error Code 968
Invalid Conditions
(1) Field 0812A Computer and Field 0812A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 968
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If Field 0812A is the only entry, enter Field 0812A amount in Field 0811D and 0811E.
(3) If an amount is on Line 7d, and lines 7a through 7c are blank, GTSEC 08 and enter Line 7d amount into Fields 087AS and 087CS.
(4) If all Fields were transcribed correctly, change Field 0812A to the computer generated amount.
Error Code 972
(1) Error Code 972 displayed Fields are:
091A | Grants to Gov./Orgs in U.S. |
092A | Grants and Other Assistance in U.S. |
093A | Grants and Other Assistance Outside U.S. |
094A | Benefits Paid to or for Members |
095A | Compensation of Current Officers, Directors |
096A | Compensation to Disqualified Persons |
097A | Other Salaries and Wages |
098A | Pension Plan Contributions |
099A | Other Employee Benefits |
0910A | Payroll Taxes |
0911A | Fees for Services Management |
0911B | Fees for Services Legal |
0911C | Fees for Services Accounting |
0911D | Fees for Services Lobbying |
0911E | Fees for services Professional Fundraising |
0911F | Fees for Services Investment Management |
0911G | Fees for Services Other |
0912A | Advertising |
0913A | Office Expenses |
0914A | Information Technology |
0915A | Royalties |
0916A | Occupancy |
0917A | Travel |
0918A | Payments of Travel or Entertainment |
0919A | Conferences, Conventions and Meetings |
0920A | Interest |
0921A | Payments to Affiliates |
0922A | Depreciation, Depletion, ect, |
0923A | Insurance |
0924A | Other Expenses a |
0924B | Other Expenses b |
0924C | Other Expenses c |
0924D | Other Expenses d |
0924E | Other Expenses e |
0924F | Other Expenses f |
0925A | Total functional Expenses |
>>>> | Total Functional Expenses Underprint |
Error Code 972
Invalid Conditions
(1) Field 0925A Computer and Field 0925A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Error Code 972
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Compute amount for Field 0925A and enter in Field 0925A.
Compute amount for Field 0925A by adding the amounts on Lines 1 through 24f Column (A).
If the entries in Fields 091A and 0924F are correct, change Field 0925A to the computer generated amount.
Error Code 973
(1) Error Code 973 displayed Fields are:
1016A | Total Assets BOY Taxpayer |
1026A | Total Liabilities BOY |
1033A | Total Net Assets BOY |
>>>> | Total Assets BOY Computer |
Error Code 973
Invalid Conditions
(1) Field 1033A Computer and Field 1033A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 973
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Field 1033A computer is equal to Field 1016A minus Field 1026A.
(3) Verify the Fields as follows:
Verify Field 1016A by adding the amounts on Lines 1 through 15, Column (A).
Verify Field 1026A by adding the amounts on Lines 17 through 25, Column (A).
If Column (A) is blank, enter the amount from Part I, Line 22, BOY Column, in Field 1033A and Field 1016A.
Note: If the filer has a negative entry on Part X, line 26, remove the negative symbols to make the amount correct. The computer considers the amount negative when transcribed.
(4) If the entries in Fields 1016A and 1026A are correct, change Field 1033A to the computer generated amount.
Error Code 976
(1) Error Code 976 displayed Fields are:
1016B | Total Assets EOY Taxpayer |
1026B | Total Liabilities EOY |
1033B | Total Net Assets EOY |
>>>> | Total Assets EOY Computer |
Error Code 976
Invalid Conditions
(1) Field 1033B Computer and Field 1033B ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 976
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Field 1033B computer is equal to Field 1016B minus Field 1026B.
(3) Verify the Fields as follows:
Verify Field 1016B by adding the amounts on Lines 1 through 15, Column (B).
Verify Field 1026B by adding the amounts on Lines 17 through 25, Column (B).
If Column (B) is blank, enter the amount from Part I, Line 22, EOY Column, in Field 1033B and Field 1016B.
Note: If the filer has a negative amount on Part X, line 26, remove the negative symbols to make the amount correct. The computer considers the amount negative when transcribed.
(4) If the entries in Fields 1016B and 1026B are correct, change Field 1033B to the computer generated amount.
Error Code 978
(1) Error Code 978 displayed Fields are:
0510A | Initiation Fees and Capital Contributions |
0510B | Gross Receipts for Public use of Club Facilities |
0511A | Gross Income from Members or Shareholders? |
0511B | Gross Income from Other Sources |
0512B | Amount of Tax Exempt Interest |
Error Code 980
(1) Error Code 980 displayed Fields are:
111F | Gifts, Grants, Contributions - 170 Amount |
112F | Tax Revenues Levied |
113F | Value of Services 170 Amount |
114F | Total 170 Amount |
>>>> | Total 170 Amount Underprint |
(2) "SECTION 11 NOT PRESENT"
Error Code 980
Invalid Conditions
(1) Field 114F Computer and Field 114F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 980
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Field 114F Computer is equal to Field 111F plus Field 112F plus Field 113F.
(3) Verify Column f by adding each line across, change Fields as necessary.
(4) If the entries in Fields 111F, 112F and 113F are correct, change Field 114F to the computer generated amount.
Error Code 984
(1) Error Code 984 displayed Fields are:
117F | Amount from Line 4 |
118F | Gross Income from Interest 170 |
119F | Net Income from Unrelated Business 170 |
1110F | Other Income 170 |
1111F | Total Support 170 |
>>>> | Total Support 170 Underprint |
Error Code 984
Invalid Conditions
(1) If Field 1111F Computer and Field 1111F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 984
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Field 1111F Computer is equal to Field 117F plus Field 118F plus Field 119F, plus 1110F.
(3) Verify Column f by adding each line across, change Fields as necessary.
(4) If the entries in are correct, change Field 1111F to the computer generated amount.
Error Code 986
(1) Error Code 986 displayed Fields are:
121F | Gifts, Grants, Contributions 509 |
122F | Gross Receipts from Admissions 509 |
123F | Gross Receipts from Activities 509 |
124F | Tax Revenues Levied 509 |
125F | Value of Services 509 |
126F | Total 509 |
>>>> | Total 509 Underprint |
Error Code 986
Invalid Conditions
(1) If Field 126F Computer and Field 126F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 986
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Field 126F Computer is equal to Field 121F plus Field 122F plus Field 123F, plus Field 124F plus Field 125F.
(3) Verify column f by adding each line across, change the Fields as necessary.
(4) If the entries in are correct, change Field 126F to the computer generated amount.
Error Code 990
(1) Error Code 990 displayed Fields are:
129F | Amount from Line 6 |
1210A | Gross Income from Interest |
1210B | Unrelated Business Taxable Income 509 |
1210C | Total of 10a and 10b 509 |
1211F | Net Income from Unrelated Activity 509 |
1212F | Other Income 509 |
1213F | Total Support 509 |
>>>> | Total Support 509 Underprint |
Error Code 990
Invalid Conditions
(1) Field 1213F Computer and Field 1213F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 990
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Field 1213F Computer is equal to Field 129F, + 1210C, + 1211F, + 1212F.
(3) Verify Column f by adding each line across, change Fields as necessary.
(4) If the entries are correct, change Field 1213F to the computer generated amount.
Error Code 991
(1) Error Code 991 displayed Fields are:
01SCA | Schedule Indicator Code |
01SCB | Schedule Indicator Code |
01IRI | Incomplete Return Item |
01COR | Correspondence Code |
01CRD | Correspondence Received Date |
173 | Conduct Community Health Needs Assessment |
175 | Hospital Take into Account Input |
176A | One or more Hospitals |
177 | Available to Public |
1812A | Excise Tax Under Section 4959 |
1812B | Organization File 4720 |
1813 | Eligibility Criteria for Financial Assistance |
18012 | Explained the Basis for Calculating |
1815 | Explained the Method |
1816 | Measures to Publicize Policy |
1917 | Non CL Pay Code |
1919 | Third Party Collection Actions |
1921 | Policy Relating to Emergency Care |
1923 | Charge any Patients |
1924 | Amount Equal to Gross Charge |
Error Code 991
Invalid Condition/
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Yes/no questions in the Fields listed above have to be answered for all tax periods beginning March 23, 2012 and subsequent. For tax periods prior to March 23, 2012 if the filer doesn't answer questions in these Fields Schedule H, Part V, Section B, you will need to enter a 2 for the missing Field and also enter an 11 in Field 01COR. We will not send the return back on questions 1 through 7 if they are not answered on tax periods beginning prior to March 23, 2012. See note under (3) below. Also see Exhibit 3.12.12-8 9th box (Sch H note).
(3) If Fields shown above are not answered on tax periods beginning March 23, 2012 and subsequent, send the return back to the filer.
Note: Also for Tax Periods 201312 and subsequent if Field 173 is marked no, enter a 2 in Fields 175, 176A and 177. These do not have to be answered for Tax Periods after 201312.
(4) On a 2011 or prior version Schedule H enter a 2 in Fields 1812A, and 1812B.
Note: For Tax Periods 2013 and subsequent Field 1812B only needs to be answered if Field 1812A is answered yes. If Field 1812A is answered marked no, Check Field 1812B no.
Error Code 992
(1) Error Code 992 displayed Fields are:
01SCA | Schedule Indicator Code |
01SCB | Schedule Indicator Code |
01IRI | Incomplete Return Item |
01COR | Correspondence Code |
01CRD | Correspondence Received Date |
203 | Conduct Community Health Needs Assessment |
205 | Hospital Take into Account Input |
206A | One or more Hospitals |
207 | Available to Public |
2112A | Excise Tax Under Section 4959 |
2112B | Organization File 4720 |
2113 | Eligibility Criteria for Financial Assistance |
21012 | Explained the Basis for Calculating |
2115 | Explained the Method |
2116 | Measures to Publicize Policy |
2217 | Non CL Pay Code |
2219 | Third Party Collection Actions |
2221 | Policy Relating to Emergency Care |
2223 | Charge any Patients |
2224 | Amount Equal to Gross Charge |
Error Code 992
Invalid Conditions/
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Yes/no questions in the Fields listed above have to be answered for all tax periods beginning March 23, 2012 and subsequent. For tax periods prior to March 23, 2012 if the filer doesn't answer questions in these Fields Schedule H, Part V, Section B, you will need to enter a 2 for the missing Field and also enter an 11 in Field 01COR. We will not send the return back on questions 1 through 7 if they are not answered on tax periods beginning prior to March 23, 2012. See note under (3) below. Also see Exhibit 3.12.12-8 9th box (Sch H note).
(3) If Fields shown above are not answered on tax periods beginning March 23, 2012 and subsequent, send the return back to the filer.
Note: Also for Tax Periods 201312 and subsequent if Field 203 is marked no, enter a 2 in Fields 205, 206A and 207. These do not have to answered for Tax Periods after 201312.
(4) On a 2011 or prior version Schedule H enter a 2 in Fields 2112A, and 2112B.
Note: For Tax Periods 2013 and subsequent Field 1812B only needs to be answered if Field 1812A is answered yes. If Field 1812A is answered marked no, Check Field 1812B no.
Error Code 993
(1) Error Code 993 displayed Fields are:
01SCA | Schedule Indicator Code |
01SCB | Schedule Indicator Code |
01IRI | Incomplete Return Item |
01COR | Correspondence Code |
01CRD | Correspondence Received Date |
233 | Conduct Community Health Needs Assessment |
235 | Hospital Take into Account Input |
236A | One or more Hospitals |
237 | Available to Public |
2412A | Excise Tax Under Section 4959 |
2412B | Organization File 4720 |
2413 | Eligibility Criteria for Financial Assistance |
24012 | Explained the Basis for Calculating |
2415 | Explained the Method |
2416 | Measures to Publicize Policy |
2517 | Non CL Pay Code |
2519 | Third Party Collection Actions |
2521 | Policy Relating to Emergency Care |
2523 | Charge any Patients |
2524 | Amount Equal to Gross Charge |
Error Code 993
Invalid Conditions/
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Yes/no questions in the Fields listed above have to be answered for all tax periods beginning March 23, 2012 and subsequent. For tax periods prior to March 23, 2012 if the filer doesn't answer questions in these Fields Schedule H, Part V, Section B, you will need to enter a 2 for the missing Field and also enter an 11 in Field 01COR. We will not send the return back on questions 1 through 7 if they are not answered on tax periods beginning prior to March 23, 2012.
(3) If Fields shown above are not answered on tax periods beginning March 23, 2012 and subsequent, send the return back.
(4) On a 2011 or prior version Schedule H enter a 2 in Fields 2412A, and 2412B.
Note: For Tax Periods 2013 and subsequent Field 1812B only needs to be answered if Field 1812A is answered yes. If Field 1812A is answered marked no, Check Field 1812B no.
Error Code 994
(1) Error Code 994 displayed Fields are:
01SCA | Schedule Indicator Code |
01SCB | Schedule Indicator Code |
01IRI | Incomplete Return Item |
01COR | Correspondence Code |
01CRD | Correspondence Received Date |
263 | Conduct Community Health Needs Assessment |
265 | Hospital Take into Account Input |
266A | One or more Hospitals |
267 | Available to Public |
2712A | Excise Tax Under Section 4959 |
2712B | Organization File 4720 |
2713 | Eligibility Criteria for Financial Assistance |
27012 | Explained the Basis for Calculating |
2715 | Explained the Method |
2716 | Measures to Publicize Policy |
2817 | Non CL Pay Code |
2819 | Third Party Collection Actions |
2821 | Policy Relating to Emergency Care |
2823 | Charge any Patients |
2824 | Amount Equal to Gross Charge |
Error Code 994
Invalid Conditions/
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Yes/no questions in the Fields listed above have to be answered for all tax periods beginning March 23, 2012 and subsequent. For tax periods prior to March 23, 2012 if the filer doesn't answer questions in these Fields Schedule H, Part V, Section B, you will need to enter a 2 for the missing Field and also enter an 11 in Field 01COR. We will not send the return back to the filer on questions 1 through 7 if they are not answered on tax periods beginning prior to March 23, 2012. See note under (3) below. Also see Exhibit 3.12.12-8 9th box (Sch H note).
(3) If Fields shown above are not answered on tax periods beginning March 23, 2012 and subsequent, send the return back to the filer.
(4) On a 2011 or prior version Schedule H enter a 2 in Fields 2712A, and 2712B.
Note: For Tax Periods 2013 and subsequent Field 1812B only needs to be answered if Field 1812A is answered yes. If Field 1812A is answered marked no, Check Field 1812B no.
Error Code 995
(1) Error Code 995 displayed Fields are:
01SCA | Schedule Indicator Code |
01SCB | Schedule Indicator Code |
01IRI | Incomplete Return Item |
01COR | Correspondence Code |
01CRD | Correspondence Received Date |
293 | Conduct Community Health Needs Assessment |
295 | Hospital Take into Account Input |
296A | One or more Hospitals |
297 | Available to Public |
3012A | Excise Tax Under Section 4959 |
3012B | Organization File 4720 |
3013 | Eligibility Criteria for Financial Assistance |
30012 | Explained the Basis for Calculating |
3015 | Explained the Method |
3016 | Measures to Publicize Policy |
3117 | Non CL Pay Code |
3119 | Third Party Collection Actions |
3121 | Policy Relating to Emergency Care |
3123 | Charge any Patients |
3124 | Amount Equal to Gross Charge |
Error Code 995
Invalid Conditions/
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Yes/no questions in the Fields listed above have to be answered for all tax periods beginning March 23, 2012 and subsequent. For tax periods prior to March 23, 2012 if the filer doesn't answer questions in these Fields Schedule H, Part V, Section B, you will need to enter a 2 for the missing Field and also enter an 11 in Field 01COR. We will not send the return back to the filer on questions 1 through 7 if they are not answered on tax periods beginning prior to March 23, 2012. See note under (3) below. Also see Exhibit 3.12.12-8 9th box (Sch H note).
(3) If Fields shown above are not answered on tax periods beginning March 23, 2012 and subsequent, send the return back to the filer.
(4) On a 2011 or prior version Schedule H enter a 2 in Fields 2712A, and 2712B.
Note: For Tax Periods 2013 and subsequent Field 1812B only needs to be answered if Field 1812A is answered yes. If Field 1812A is answered marked no, Check Field 1812B no.
Form 990EZ 2008 and Subsequent Sections and Fields
(1) Form 990EZ contains Sections 01 through 13.
(2) Tables with Field designations, maximum Field length, and Field titles are listed before each section.
Section 01
Field Descriptions
(1) Section 01 contains entity data, processing codes, dates and miscellaneous information.
(2) Listed below are the Fields contained in Section 01 showing the Field Designator, title, location on the return, and the maximum length:
|
|
| MAX. |
---|---|---|---|
RMIT> | Remittance | Blue/Green Money | 11 |
01NC | Name Control/Check Digit | Entity Section | 4 |
>>>> | Name Control Underprint |
| 4 |
01EIN | Employer Identification Number | EIN Block | 9 |
01TXP | Tax Period | Entity Section | 6 |
>> | Tax Period Underprint |
| 2 |
01CCC | Computer Condition Code | Right Portion of Lines 2–7b | 10 |
01RCD | Received Date | Date Stamp | 8 |
01ORG | Organization Code | Blank space of Item K in the Entity Section | 1 |
01SS | Sub Section | Blank space if Item I in the Entity Section | 2 |
01NPF | Non PF Reason Code | Sch. A Part I | 2 |
01ADC | Audit Code | Edit Sheet Line 2 | 1 |
01SHB | Schedule B Code | To the right of line 1 | 1 |
01COR | Correspondence Indicator | Edit Sheet Line 4 | 2 |
01CRD | Correspondence Received Date | Edit Sheet Line 5 | 8 |
01IRI | Incomplete Return Item | Page 2 Upper Right Margin |
|
01CAF | CAF Indicator | Edit Sheet Line 3 | 1 |
01DDP | Daily Delinquency Penalty | Edit Sheet Line 7 | 6 |
>>>> | Daily Delinquency Underprint |
| 6 |
01SIC | Schedule Indicator Code | Part right side of Page 3 | 30 Alpha Numeric |
01PRE | Preparation Code | Right margin, of Preparer PTIN Line | 1 |
01PSN | Preparer PTIN | Part II Signature Block | 9 |
01PEN | Preparer EIN | Part II Signature Block | 9 |
01PTN | Preparer Phone Number | Part II Signature Block | 10 |
01RPC | Return Processing Code | TBD | 35 |
Field RMIT>
Remittance Amount
(1) Field RMIT> is the Remittance Amount. It is dollars and cents and is the blue/green edited money amount. This Field cannot be changed by Error Resolution.
Field 01NC
Name Control/Check Digit
(1) Field 01NC is the Name Control and Check Digit Field.
(2) Name Control: This Field is located in the Entity Section of the return.
(3) Check Digit: This Field is also a four position Field. There must be blanks in the first two positions and a letter of the alphabet (other than E, G or M) in the third and fourth positions.
Field 01NC
Invalid Conditions
(1) This Field is invalid if:
For Name Control, the first position is not alpha or numeric, the 2nd, 3rd or 4th position is not an alpha, numeric, hyphen, ampersand or blank, and there are any intervening blanks between characters.
For Check Digit, the first two positions are not blank and a letter of the alphabet (other than E, G or M) in the third and fourth positions is not present.
Field 01NC
Correction Procedures
(1) Check Field 01NC with the return. Correct any coding or transcription errors. Check Digits have priority over the Name Control. The method for determining the correct Name Control is shown in Document 7071, Name Control Job Aid, and (2) through (6) below.
If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB, or INOLES to secure the Name Control. If unable to secure the Name Control, SSPND 320.
If IDRS is not available, SSPND 351.
(2) The name control should be the first four characters of the name as follows:
If the organization is a corporation (e.g., name includes "Corporation", "Inc.", "Foundation", "Fund"), edit the first four characters of the corporation name. Omit the word "the" when followed by more than one word.
If the organization is an individual, trust, or estate, edit the first four characters of the last name of the individual, trustee, beneficiary, or decedent.
If the organization is a political organization or political committee (Section 527), edit the first name of the individual.
(3) If an organization's name contains both "Fund" or "Foundation" and "Trust", apply either corporate or trust name control rules as follows:
If | Then |
The organization name contains the name of a corporation, | apply corporate name control rules (see (2)a. above). |
The organization name contains an individual's name, | apply trust name control rules (see (2)b. above). |
(4) Following are specific corporate name control examples to be used if "Corporation", "Inc.", "Foundation", or "Fund" are not present are:
Local, Chapter, or Post—Edit the first four characters of the name of the national organization if the words "Local", "Chapter", or "Post" are contained in the name.
Habitat for Humanity — Edit Habi
Little League — Edit Litt
American Legion — Edit Amer
AMVETS — Edit Amer
Boy Scouts of America (BSA) — Edit Boys
BPOE — Edit Bene
FOE — Edit Frat
VFW — Edit Vete
PTA—Edit PTA plus the first letter of the name of the state
PTO or PTSA— Edit the first four characters of the school
(5) Specific trust or estate name control examples are:
Estate—Edit the first four characters of the last name of the decedent
Corporate Trust—Edit the first four characters of the Corporation's name.
Individual trust—Edit the first four characters of the last name of the individual
All other trusts—Edit the first four characters of the last name of the trustee or beneficiary
(6) Specific political organization name control examples are:
Friends of Jane Doe — Edit Jane
Committee to Elect John Smith — Edit John
Citizens for John Doe — Edit John
Field 01EIN
Employer Identification Number (EIN)
(1) Field 01EIN is the Employer Identification Number.
(2) The EIN is a number assigned by IRS for identification of a business tax account. This Field is located in the EIN Block
Field 01EIN
Invalid Conditions
(1) This Field is invalid if:
It is not numeric,
It is less than nine characters,
The first two digits are: 00, 07-09, 17-19, 28, 29, 49, 78, 79 or 89,
It is all zeros or all nines.
Field 01EIN
Correction Procedures
(1) Check Field 01EIN with the return. Correct any coding or transcription errors.
(2) If the EIN was entered correctly, search for another valid EIN on the return and attachments and enter the correct number.
(3) If a correct number cannot be determined:
Research using Command Code NAMEB or NAMEE for the correct number.
SSPND 351 if IDRS is not available.
SSPND 320 if more than one number is found or if you are unable to determine a valid EIN. Indicate multiple EINs on Form 4227.
(4) If EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return. Continue processing the return.
Note: Do not send Letter 3875-C if:
* less than three digits of the EIN are transposed, different, or missing.
* When CC INOLES indicates the account has been merged to or merged from, or
* An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.
Field 01TXP
Tax Period
(1) Field 01TXP, Tax Period, is YYYYMM format.
Field 01TXP
Invalid Conditions
(1) This Field is invalid if:
It is not numeric,
Month is not 01-12,
It is equal to or later than the Processing Date.
Tax period is before 197012 for Form 990.
Field 01TXP
Correction Procedures
(1) Check the return and attachments for the correct Tax Period. Correct any coding or transcription errors.
(2) If the Tax Period is equal to or later than the Processing Date, check to see if it is a "Final" return.
For non-final returns, if the tax period is more than four months but less than one year from the current date, correspond for confirmation of the tax period.
If tax period is less than four months, SSPND 480. Attach Form 4227 indicating "early filed".
If the return is a "Final," use Command Code GTSEC for Section 01 and enter "F" in Field 01CCC, if necessary. Change the Tax Period to the month preceding the received date.
(3) Edit CCC F (Final/Termination) if ALL of the following apply:
The return or an attachment is marked Final/Termination.
There are other indications the organization is out of business, closed, or merged.
Part II, Line 25(B) is 0 (zero) or blank.
Part V, Line 36 is marked yes.
If the taxpayer is attempting to file a Final/Termination, Form 990-EZ and (a)-(d) are not met, send the return back to the filer.
(4) If the Tax Period is prior to 198901 for Form 990-EZ, SSPND 610. Rejects will convert and process as Form 990.
Field 01CCC
Computer Condition Codes
(1) Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from the right portion of lines 2-7b, Form 990 See Exhibit 3.12.12-17 for a description of the codes and their uses.
Field 01CCC
Invalid Conditions
(1) This Field is invalid if:
The entry is other than blank, "D", "F", "G", "L", "R", "T", "V", "W", "Y", "3" or "7",
CCCs "F" and "Y" are both present,
CCC "7" is present with both CCCs "D" and "R".
Field 01CCC
Correction Procedures
(1) Compare the entry on the screen to the entry on the return. Correct any coding or transcription errors.
(2) If the codes were entered correctly, refer to the return and Exhibit 3.12.12-17 to determine which codes are necessary.
(3) If CCCs "F" and "Y" are both present, determine if it is a final return. Identify Form 990 returns as "Final" only if ALL of the following apply:
The return or an attachment is marked "Final", or there is other indication the organization is out of business, closed or merged.
Total Assets End of Year (Part II, Line 25(B)), Form 990-EZ are zero or blank.
Part V, Line 36 is checked yes.
Note: This applies for all returns marked Final.
(4) If the return is not a final return, delete the "F" code.
(5) If the return is a final return or is not for a short period, delete the "Y" code.
(6) If CCCs "7", "D", and "R" are all present, determine the correct CCCs:
If CCC "7"is correct delete the "R" and "D".
If CCC "7"is not correct, delete CCC "7".
Field 01RCD
Received Date
(1) Field 01RCD is the Received Date. It is YYYYMMDD format. This Field is required and is transcribed from the date stamp on page one of the return.
Field 01RCD
Invalid Conditions
(1) This Field is invalid if it is:
Not present,
Not in YYYYMMDD format,
Later than the current processing date,
Not within the valid year, month, day range,
Prior to the ADP date of 197012 for Form 990.
Field 01RCD
Correction Procedures
(1) Compare Field 01RCD with the received date stamp on the return. Correct any coding or transcription errors.
(2) If the Received Date stamp is "invalid" (I.E. 20110115 in lieu of 20120115), correct accordingly.
(3) If the filer indicates on the return or an attachment that an unsuccessful attempt was made to timely file electronically, enter a timely received date.
(4) Determine the received date in the following priority when it is required and there is no valid date stamp or handwritten received date:
Note: If an envelope is not attached use the postmark date stamped on the face of the return.
The envelope postmark or delivery shipment date.
Note: If a date is stamped, the priority list would not be needed; however, if there is more than one received date stamped on the document, the proper date would depend whether the document was properly addressed. If the document is properly addressed but the Service misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used.
Service Center Automated Mail Processing System (SCAMPS) digital date
The Revenue Agent/Officer's signature date
The signature date
The Julian Date in the DLN, minus 10 days
Note: Use signature date only if the signature date is within the current processing year.
Caution: The ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ from the Return Due Date (RDD), regardless of Saturday, Sunday or Holiday extension dates.
Field 01ORG
Organization Code
(1) Field 01ORG, Organization Code, is transcribed from the blank space of Item K in the Entity Section. This Field is used to identify the type of organization filing the return.
Field 01ORG
Invalid Conditions
(1) This Field is invalid if other than "1", "3" or "4".
Field 01ORG
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If necessary, refer to the return to determine the correct code. Valid codes are:
IF RETURN SHOWS: | CODE |
---|---|
IRS Label Subsection 01-25, 50, 60, 70, 71, or Item J, 501(c) box is checked, | 1 |
|
|
Item J, 4947(a)(1), box is checked | 3 |
IRS label subsection 91 | 3 |
The 527 box is checked in Item J of the entity section (SS82), | 4 |
(3) If no boxes are checked on Item J and the return does not have a preaddressed label, research INOLES for the correct subsection. Code accordingly.
Field 01SS
Sub Section
(1) Field 01SS, Sub Section, is located in the blank space of Item I in the Entity Section.
Field 01SS
Invalid Conditions
(1) This Field is invalid if other than 00, 02 through 20, 22 through 27, 28, 50, 60, 70, 71, 81, 82, or 91.
Field 01SS
Correction Procedures
(1) Refer to Item J to determine the correct code. Correct any coding or transcription errors.
(2) If no errors are found , research INOLES for the correct code. Valid codes are 00, 02 through 20, 22 through 28, 50, 60, 70, 71, 81, 82, or 91.
(3) If there is no SS on INOLES and the return is for a "National Railroad Retirement Investment Trust", enter "28" in Field 01SS. If the Tax Period for the "National Railroad Retirement Investment Trust" is prior to 199312, also enter "R" and "V" in Field 01CCC.
(4) If the Subsection is 29 the filer must submit a Form 990 rather that a Form 990-EZ, Correspond for Form 990.
(5) If unable to determine correct Sub Section, enter "00" in Field 01SS.
Field 01NPF
Non-PF Reason Code
(1) Field 01NPF, Non-PF Reason Code, is transcribed from the right margin of Schedule A, Part I.
Field 01NPF
Invalid Conditions
(1) This Field is invalid if other than 01 through 15 or blank.
Field 01NPF Correction Procedures
(1) Correct any coding or transcription errors.
(2) Refer to Schedule A, Part I, to determine the correct code. Valid codes are:
Subsection | Foundation Code | NPF Code | Box that should be checked |
---|---|---|---|
03 | 10 | 01 | 1 |
03 | 11 | 02 | 2 |
03 | 12 | 03 | 3 |
03 | 12 | 05 | 4 |
03 | 13 | 06 | 5 |
03 | 14 | 04 | 6 |
03 | 15 | 07 | 7 |
03 | 15 | 08 | 8 |
03 | 25 | 16 | 9 |
03 | 16 | 09 | 10 |
03 | 18 | 11 | 11 |
03 | 21 | 12 | 12a |
03 | 22 | 13 | 12b |
03 | 23 | 14 | 12c |
03 | 24 | 15 | 12d |
50 |
| 03 | 3 |
70 |
| 09 | 9 |
60, 71, 91 |
| 10 | 11 |
Note: If Box 11 is checked one of the Type Boxes described above must also be checked.
Note: If the organization is a PTA, Box 2 is checked and Schedule E is missing or incomplete, research for the correct NPF Code. If the Foundation Code is not 11, change the NPF Code and Do not send the return back to the filer for Schedule E.
** Use NPF 05 if the organization's name includes "Research" or "Laboratory", etc.
Field 01ADC
Audit Code
(1) Field 01ADC, Audit Code, is located on Line 2 of the edit sheet.
Field 01ADC
Invalid Conditions
(1) This Field is invalid if other than "1", "2", "3", or blank.
Field 01ADC
Correction Procedures
(1) Refer to Line 2 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors.
(2) Correct codes are:
Blank—This Field must be blank if Field 01ORG is "9" or the following conditions (b) through (d) do not apply.
1—Frivolous return and taxpayer has not provided a Schedule A or Field 01NPF is blank.
2—Schedule A or Non-PF Reason Code is missing and taxpayer has not provided a Schedule A.
3—No reply to FYM mismatch correspondence.
(3) Audit Code Priority: If more than one Audit Code condition is present, the Audit Code with the lowest number takes precedence.
Field 01SHB
Schedule B Indicator
(1) Field 01SHB, Schedule B Indicator, is located on Form 990-EZ Line 1.
Field 01SHB
Invalid Conditions
(1) Field 01SHB is invalid if other than "1", "2", or blank.
Field 01SHB
Correction Procedures
(1) Refer to Line 1, Form 990-EZ, for the correct code. Correct any coding or transcription errors.
(2) Correct codes are:
If | And | Then |
---|---|---|
Tax Period is prior to 200012 | Anonymous is acceptable for the name. | Blank Field 01SHB |
Tax Period is 200012 and subsequent | Schedule B is attached and Line 1 (F-990EZ) is $5,000.00 or greater | Enter "1" in Field 01SHB |
Tax Period is 200012 and subsequent | Item H (F990-EZ) in the entity section is not checked , Schedule B is not attached and Line 1 is $5,000.00 or greater | Correspond, if no-reply, Enter "2" in Field 01SHB and "50" in Field 01IRI |
Line 1 (F-990EZ) is blank or less than $5,000.00 | Item H (F-990EZ) is or is not checked | Blank Field 01SHB |
Line 1 (F-990EZ) is $5,000.00 or greater Schedule B is attached | Schedule B is attached and complete | Enter "1" in Field 01SHB |
Line 1 (F-990EZ) is $5,000.00 or greater | Item H (F990-EZ) in the entity section is checked, Schedule B is not attached | Enter "2" in Field 01SHB. |
Note: We will no longer accept a substitute Schedule B. Schedule B must be complete. A Schedule B must include at least one name and amount in Part I over $5,000.00. "0", "dash", "N/A" or "not liable" are acceptable entries. Anonymous is acceptable for the name. Check Schedule B, Page 1 to see if any of the Special rules Boxes are checked and applicable.
Field 01COR
Correspondence Indicator
(1) Field 01COR, Correspondence Indicator , is located on Line 4 of the Edit Sheet.
Field 01COR
Invalid Conditions
(1) This Field is invalid if other than "11", "12", "13", "14", "21", "22", "23", "24" or blank.
Field 01COR
Correction Procedures
(1) Refer to Line 4 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors.
(2) Refer to the return and any attached correspondence to determine the correct code. Correct Correspondence Indicators are:
11- Reply with all information— Use when the taxpayer's response to our request is complete; all of the information we requested is provided. (Enter the CRD if after the RDD.)
12—Reply with some information— Use when the taxpayer provides some of the information we requested, (Enter CCC "3".)
13—Reply with no information— Use when the taxpayer responds to our inquiry, but does not provide the information we requested, (Enter CCC "3".)
14—No Reply— Use when the taxpayer does not respond to our request, (Enter CCC "3".)
21—Reply with all information— Use when the taxpayer's response to our request for missing IRI items is complete; all of the information we requested is provided. (Enter the CRD if after the RDD).
22—Reply with some information— Use when the taxpayers provides some of information we requested on missing IRI items. (Enter CCC 3 and the appropriate entry in Field 01IRI).
23—Reply with no information— Use when the taxpayers responds on missing IRI items but does not provide the information we requested. (Enter CCC 3 and the appropriate entry in Field 01IRI).
24—No Reply— Use when the taxpayer does not respond to our request for missing IRI items. (Enter CCC 3 and the appropriate entry in Field 01IRI)
Field 01CRD
Correspondence Received Date
(1) Field 01CRD, Correspondence Received Date, is in Year, Month, Day (YYYYMMDD) format.
(2) Field 01CRD is located on Line 5 of the Edit Sheet. It is used when correspondence was initiated. The entry reflects the date a complete reply was received.
Field 01IRI
IRI Code
(1) Field 01IRI is located page 2 in the upper right margin.
(2) There can be a maximum of 5 – 2 digit codes present for a total of 10 characters.
Field 01IRI
Invalid Conditions
(1) This Field is invalid if other than 2 digit numeric, blank and:
Field 01IRI
Correction Procedures
(1) The codes and their meanings are as follows:
Correspondence Items | IRI Code and Applicable Form |
---|---|
Filed 990-EZ, Should be a 990 | 91 |
Missing Signature | 90 |
Part I | 61 |
Part II | 62 |
Part IV | 64 |
Schedule A, entire or wrong revision | 20 |
Sch. A Part I | 21 |
Sch. A Part II | 22 |
Sch. A Part III | 23 |
Schedule B | 50 |
Schedule C | 51 |
Schedule E | 53 |
Schedule L | 54 |
(2) Correct any coding or transcription errors using the above chart.
(3) Check the IRI Codes to ensure the correct codes have been entered. If not, delete the incorrect code(s) and enter the correct codes.
Field 01CAF
CAF Indicator
(1) Field 01CAF, CAF Indicator, is no longer edited by Document Perfection. If this Field displays, delete the entry.
Field 01DDP
Daily Delinquency Penalty
(1) Field 01DDP, Daily Delinquency Penalty, is located on Line 7 of the Edit Sheet.
Field 01DDP
Penalty Amounts
(1) The law provides for a daily penalty for failure to file a return (determined with regard to any extension of time for filing) or for filing an incomplete return unless failure is due to reasonable cause.
Exception: Churches not required to file (FRC 06).
For tax years ending on or after July 30, 1996, the penalty is $20 a day. The maximum penalty may be as much as $10,000 or five percent of gross receipts for the year, whichever is less.
For tax years ending before July 30, 1996, the penalty is $10 a day. The maximum penalty may be as much as $5,000 or five percent of gross receipts for the year, whichever is less.
If the organization has gross receipts exceeding $1,000,000.00 for any year the law provides for a penalty of $100 a day. The maximum penalty may be as much as $50,000.
(2) Gross receipts are computed as follows:
Form 990: Add Lines 6b, 8b(A), 8b(B), 9b, 10b and 12.
Field 01DDP
Invalid Conditions
(1) This Field is invalid if:
It is not numeric,
The last digit is other than zero and the Tax Period is prior to 198712.
Field 01DDP
Correction Procedures
(1) Refer to Line 7 of the Edit Sheet to determine the correct entry. Correct any coding or transcription errors.
(2) If transcribed correctly and penalty was computed by a Revenue Officer or Examination, SSPND 640 and prepare Form 4227. Annotate on Form 4227 "cancel to Exam". DO NOT change the DDP amount unless instructed by the preparer to do so.
Field 01SIC
Schedule Indicator Codes
(1) Field 01SIC Schedule Indicator Codes is transcribed from the top right side of Page 3.
(2) This Field is edited based on the answers to the questions in Parts V and VI.
Field 01SIC
Invalid Conditions
(1) This Field is invalid if not alpha/numeric or blank. Valid Codes are A, B, C, E, G, L, N and O,
Note: We no longer accept any substitute schedules. The only exception are forms and schedules that are prepared that are exactly like official IRS forms and schedules.
Field 01SIC
Correction Procedures
(1) Check the Top right side of Page 3 to verify the Schedule Indicator Codes present.
(2) If the schedule is attached and complete, enter the appropriate Schedule Indicator Code.
(3) If the schedule is missing delete the code if present and send the return back to the filer.
Field 01PRE
Preparation Indicator
(1) Field 01PRE, Preparation Indicator , is transcribed from the bottom right margin of the Preparers PTIN box.
Field 01PRE
Invalid Conditions
(1) This Field is invalid if other than "1" or blank.
Field 01PRE
Correction Procedures
(1) Refer to the signature area to determine the correct code. Correct any coding or transcription errors. Correct codes are:
Blank—If the signature or name of the preparer is not present.
1 If the signature, name of the preparer, or firm name is present.
Note: A paid preparer may sign the original return by rubber stamp, mechanical device, or computer software.
Field 01PSN
Preparer PTIN
(1) Field 01PSN , Tax Preparer SSN/PTIN, is transcribed from the preparer SSN/PTIN box in the signature portion of the return.
(2) The entries are any combination of numerics except all "zeros" or all " nines". The first character may be a " P".
Field 01PSN
Invalid Conditions/
Correction Procedures
(1) Field 01PSN is invalid if the first position is other than numeric or "P".
(2) Field 01PSN is invalid if the Field is all zeroes or all nines or the first position is "P" and the remaining positions are all zeroes or all nines.
(3) Field 01PSN is invalid if other than the first position is not numerics.
(4) Delete the Field. Do not attempt to correct the Field.
Field 01PEN
Preparer EIN
(1) Field 01PEN, Tax Preparer EIN, is transcribed from the preparer EIN box in the signature portion of the return.
(2) The entries are any combination of numerics except all "zeros" or all " nines ".
Section 02
Data Address Fields
(1) Section 02 contains address changes and the In-Care-of-Name Line.
If... | Then... |
The INOLES address is the same as the address on the return, | Delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, Delete the Address only. |
The INOLES address is different from the address on the return, | Research ENMOD for a pending address change. |
A pending address change is found on ENMOD, | Delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, Delete the Address only. |
No pending address is found on ENMOD. | SSPND 320 to Entity Control for address change. |
Section 02
Field Descriptions
(1) Listed below are the Fields contained in Section 02 showing the Field designator, title, location on the return, and maximum length:
|
|
| MAX. |
---|---|---|---|
02CON | Care of Name | Entity Section | 35 |
02FAD | Foreign Address | Entity Section | 35 |
02ADD | Street Address | Entity Section | 35 |
02CTY | City | Entity Section | 22 |
02ST | State | Entity Section | 2 |
02ZIP | ZIP Code | Entity Section | 12 |
Field 02CON
In Care of Name Line
(1) Field 02CON, In Care of Name Line, is located in the Entity Section of the return.
(2) Field 02CON has 35 positions and the valid characters are alpha, numeric, ampersand, dash, slash or percent.
Note: The first character of the "in-care-of" name must be alpha or numeric.
Invalid Conditions
(1) This Field is invalid if any of the following conditions exist:
The first position is a % sign and the second position is not blank.
The first character of the "in-care-of" name is not alpha or numeric.
There are two consecutive blanks between significant characters.
Correction Procedure
(1) Check for transcription errors and correct as needed.
If... | Then... |
A % (percent) is in the first position, |
|
A blank is in the first position, |
|
The first character of the "in-care-of" name is not alpha or numeric, |
|
Two consecutive blanks present between significant characters, |
|
Field 02FAD
Foreign Address
(1) Field 02FAD is located in the Entity Address Section of the return. This Section will contain data when a foreign address is present on the return. Field 02FAD should not be present on "G" Coded returns.
(2) Code & Edit will use //$ to identify the beginning and ending of a foreign country code. For example /EI/$ is edited for Ireland and /GM/$ is edited for Germany.
Field 02FAD
Invalid Conditions
(1) This Field is invalid if any of the following conditions exist:
The Field contains other than alpha, numeric or special characters,
The first position is blank,
Any character follows two consecutive blanks,
There are more than 35 characters present for this Field on the return.
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.
Field 02FAD
Correction Procedures
(1) 1. Correct all coding and transcription errors.
If... | Then... |
Field 02FAD is present |
|
A foreign address is not present on the return |
|
(2) If Form 8822 (Change of Address) is attached to the return, compare the name and address information on the Form 8822 to the return.
If... | Then... |
The information is the same | Take no action and continue processing. |
The information is different |
Note: The lead Tax Examiner is required to batch all Forms 8822 daily and send them to Entity Control for expedite processing. |
Field 02ADD
Street Address
(1) Field 02ADD, Street Address, is located in the Entity Section of the return. This section will contain data on returns when the address change box has been checked or l when a change is indicated.
Field 02ADD
Invalid Conditions
(1) This Field is invalid if any of the following conditions exist:
The street address is present and the first position is blank,
Any character not alphabetic, numeric, blank, hyphen, or slash is present,
There are two consecutive blanks followed by valid characters,
The first position is not alphabetic or numeric.
Field 02ADD
Correction Procedures
(1) Check the screen entry with the entry on the return and attachments. Correct any coding or transcription errors.
(2) If the Field cannot be perfected, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.
Field 02CTY
City
(1) Field 02CTY, City, is located in the entity section of the return.
Major City Code
(1) Certain cities within each state are designated "Major Cities" and are assigned a special code of two alpha characters.
The Major City Code represents both the city and state.
ISRP will enter the Major City Code as appropriate.
It is transcribed with no intervening blanks and no other characters in the City or State Fields.
Field 02CTY
Invalid Conditions
(1) This Field is invalid if:
Any character not alphabetic or blank is present,
City is present and the first position is blank,
City is present and the second and third positions are blank,
Any characters follow the first two adjoining blanks,
An invalid Major City Code is present,
Fewer than three characters are present unless a valid Major City Code is present.
(2) Refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations, for valid Major City Codes.
Field 02CTY
Correction Procedures
(1) Compare the screen entry with the entry on the return and attachments. Correct any coding or transcription errors.
(2) If unable to correct, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.
Field 02ST
State
(1) Field 02ST, State, is located in the entity section of the return.
Field 02ST
Invalid Conditions
(1) This Field is invalid if it is not contained in the State Code Table in Document 7475.
Field 02ST
Correction Procedures
(1) Check the Field on the screen with the entry on the return and attachments. Correct any coding or transcription errors.
(2) If unable to perfect, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.
Field 02ZIP
ZIP Code
(1) Field 02ZIP is the ZIP Code. It is located in the entity section of the return.
Field 02ZIP
Invalid Conditions
(1) This Field is invalid if:
Blank.
The fourth and fifth position are 00.
Field 02ZIP
Correction Procedures
(1) Check the Field on the screen with the entry on the return. Correct any coding or transcription errors.
(2) If a valid ZIP Code is not on the return, check any attachments and envelope. Research INOLES, refer to Document 7475.
(3) If a valid ZIP Code cannot be located, use the first three digits of the ZIP Code for the city or state and 01 for the fourth and fifth digits.
Section 03
Field Descriptions
(1) All of the Fields in this section and are located in Part III.
(2) Listed below are the Fields contained in Section 03 showing the Field designator, title, location on the return, and maximum length:
|
| LINE | MAX. |
---|---|---|---|
031 | Total Contributions Amount | Part I, Line 1 | 13 |
032 | Program Services Amount | Part I, Line 2 | 13 |
033 | Dues Assessments Amount | Part I, Line 3 | 13 |
034 | Other Investment Income Amount | Part I, Line 4 | 13 |
035A | Gross Amount Sales Assets Other | Part I, Line 5a | 13 |
035B | Basis Sales Expense Amount | Part I, Line 5b | 13 |
035C | Gain Sale of Assets | Part I, Line 5c | 13 |
>>>> | Gain Sale of Assets Underprint |
| 13 |
036A | Gross Income from Gaming | Part I, Line 6a | 13 |
036B | Gross Income Fundraising | Part I, Line 6b | 13 |
036C | Less Direct Expenses | Part I, Line 6c | 13 |
036D | Net Income/Loss | Part I, Line 6d | 13 |
03G | Schedule Presence Indicator | ERS Input Only | 1 |
>>>> | Net Income/Loss Underprint |
| 13 |
037A | Gross Sales Less Returns | Part I, Line 7a | 13 |
037B | Cost of Goods Sold | Part I, Line 7b | 13 |
037C | Gross Profit Amount | Part I, Line 7c | 13 |
>>>> | Gross Profit Amount Underprint |
| 13 |
038 | Other Revenue Amount | Part I, Line 8 | 13 |
039 | Total revenue Amount | Part I, Line 9 | 13 |
0310 | Grants Other Similar Amount | Part I, Line 10 | 13 |
0311 | Benefits Paid Members | Part I, Line 11 | 13 |
0312 | Salaries Other | Part I, Line 12 | 13 |
0317 | Total Expenses Amount | Part I, Line 17 | 13 |
0318 | Total Excess Year Amount | Part I, Line 18 | 13 |
>>>> | Total Excess Year Underprint |
| 13 |
0320 | Other Changes Net Asset Fund Amount | Part I, Line 20 | 13 |
0321 | Net Worth End Amount | Part I, Line 21 | 13 |
>>>> | Net Worth End Amount Underprint |
| 13 |
0325A | Total Assets (BOY) | Part II, Line 25a | 13 |
0325B | Total Assets (EOY) | Part II, Line 25b | 13 |
0326A | Total Liabilities (BOY) | Part II, Line 26a | 13 |
0326B | Total Liabilities (EOY) | Part II, Line 26b | 13 |
0327A | Total Net Worth (BOY) | Part II, Line 27a | 13 |
>>>> | Total Net Worth (BOY) Underprint |
| 13 |
0327B | Total Net Worth (EOY) | Part II, Line 27b | 13 |
>>>> | Total Net Worth (EOY) Underprint |
| 13 |
Section 03
Invalid Conditions/
Correction Procedures
(1) Dollar Fields are invalid if they are not all numeric or blank.
(2) Checkboxes are invalid if not "1", "2" or blank.
(3) Refer to the return to verify the entry. Correct any coding or transcription errors
(4) Field 03G will be used to indicate a Schedule G is present. If there is an amount over $15,000 in Field 036A or 036B, Schedule G should be present. Field 03G should be a 1 if Field 036A or 036B has an amount over $15,000 and Schedule G is attached, or 2 if Field 036A or 036B is Yes and the schedule is not attached. It should be blank if the question is marked No.
Note: Fields 036A and 036B apply to the 2010 revision of Form 990. Field 036A applies to the 2008 and 2009 revisions.
Section 05
Field Descriptions
(1) Listed below are the Fields contained in Section 05 showing the Field designator, title, location on the return, and maximum length:
|
|
| MAX. |
---|---|---|---|
0533 | Activity not Previously Reported? | Part V, Line 33 | 1 |
0534 | Changes to Governing Documents? | Part V, Line 34 | 1 |
0535A | Unrelated Business Income > $1,000? | Part V, Line 35a | 1 |
0535B | If yes has it filed a 990-T? | Part V, Line 35b | 1 |
0535C | Was the Organization a 501(c)(4), (c)(5) or (c)(6)? | Part V, Line 35c | 1 |
0536 | Was there a Liquidation? | Part V, Line 36 | 1 |
0537A | Amount of Political Expenditures | Part V, Line 37a | 13 |
0537B | Did Organization file Form 1120–POL? | Part V, Line 37b | 1 |
0538A | Borrow from or make Loans to? | Part V, Line 38a | 1 |
0538B | Total Amount Involved | Part V, Line 38b | 13 |
0539A | Initiation Fees 501(c)(3) | Part V, Line 39a | 13 |
0539B | Gross Receipts line 9 | Part V, Line 39b | 13 |
0540B | Engage in any Section 4958 Transaction? | Part V, Line 40b | 1 |
0540E | Party to a Prohibited Tax Shelter? | Part V, Line 40e | 1 |
0542B | Interest in a Foreign Financial Account? | Part V, Line 42b | 1 |
0542C | Maintain an Office Outside the U.S.? | Part V, Line 42c | 1 |
0543 | Filing in Lieu of Form 1041? | Part V, Line 43 | 1 |
0544A | Donor Advised Funds? | Part V, Line 44a | 1 |
0544B | Operate one or more Hospitals? | Part V, Line 44b | 1 |
0544C | Receive Payments for Indoor Tanning? | Part V, Line 44c | 1 |
0544D | Filed Form 720 to Report Payments | Part V, Line 44d | 1 |
0545A | Controlled Entity within 512(b)(13)? | Part V, Line 45a | 1 |
0545B | Receive any Payment from or Engage in any Transaction? | Part V, Line 45b | 1 |
05N | Schedule Presence Indicator | ERS Input Only | 1 |
Section 05
Invalid Conditions/
Correction Procedures
(1) Checkbox Fields are invalid if they are not 1, 2 or blank. 1 = yes, 2 = no, blank = blank or both boxes checked.
(2) Dollar Fields are invalid if not numeric or blank.
(3) Refer to the return to verify the entry. Correct any coding or transcription errors.
(4) If Fields 0544A, 0544B, 0544C, 0544D, or 0545 are marked yes, the filer must file Form 990 instead of 990-EZ. send the return back to the filer.
(5) See Exhibit 3.12.12-9 for additional information and IRI correspondence.
Section 06
Field Descriptions
(1) Listed below are the Fields contained in Section 06 showing the Field designator, title, location on the return, and maximum length:
|
|
| MAX. |
---|---|---|---|
0646 | Engage in Direct or Indirect Political Activities? | Part V, Line 46 | 1 |
0647 | Engage in Lobbying Activities? | Part VI, Line 47 | 1 |
0648 | Operating as a School? | Part VI, Line 48 | 1 |
0649A | Make any Transfers? | Part VI, Line 49a | 1 |
0649B | If yes was the Organization a Section 527? | Part VI, Line 49b | 1 |
Section 06
Invalid Conditions/
Correction Procedures
(1) Checkbox Fields are invalid if they are not 1, 2 or blank. 1 = yes, 2 = no, blank = blank or both boxes checked.
(2) Refer to the return to verify the entry. Correct any coding or transcription errors.
(3) See Exhibit 3.12.12-9 for additional information.
Section 11
Field Descriptions
(1) All of the Fields in Section 11 are dollars only and are positive or negative.
(2) Listed below are the Fields contained in Section 11 showing the Field designator, title, location on the return, and maximum length:
|
|
| MAX. |
---|---|---|---|
11TO | Type of Organization | Schedule A, Part I, Line 12, a – d checkbox | 1 |
11E | Written Determination Type I, II or III | Schedule A, Part I, Line 12e checkbox | 1 |
11F | Number of Supported Organizations | Schedule A, Part I, Line 12f | 3 |
11GA2 | EIN A | Schedule A, Part I, Line 12g, Row A Column (ii) | 9 |
11GA3 | Type of Organization | Schedule A, Part I, Line 12g, Row A, Column (iii) | 1 |
11GA4 | Listed in Governing Document | Schedule A, Part I, Line 12g, Row A, Column (iv) | 1 |
11GA5 | Amount of Support A | Schedule A, Part I, Line 12g, Row A, Column (v) | 13 |
11GB2 | EIN B | Schedule A, Part I, Line 12g, Row B Column (ii) | 9 |
11GB3 | Type of Organization | Schedule A, Part I, Line 12g, Row B, Column (iii) | 1 |
11GB4 | Listed in Governing Document | Schedule A, Part I, Line 12g, Row B, Column (iv) | 1 |
11GB5 | Amount of Support B | Schedule A, Part I, Line 12g, Row B, Column (v) | 13 |
11GC2 | EIN C | Schedule A, Part I, Line 12g, Row C, Column (ii) | 9 |
11GC3 | Type of Organization | Schedule A, Part I, Line 12g, Row C, Column (iii) | 1 |
11GC4 | Listed in Governing Document | Schedule A, Part I, Line 12g, Row C, Column (iv) | 1 |
11GC5 | Amount of Support C | Schedule A, Part I, Line 12g, Row C, Column (v) | 13 |
11GD2 | EIN D | Schedule A, Part I, Line 12g, Row D, Column (ii) | 9 |
11GD3 | Type of Organization | Schedule A, Part I, Line 12g, Row D Column (iii) | 1 |
11GD4 | Listed in Governing Document | Schedule A, Part I, Line 12g, Row D, Column (iv) | 1 |
11GD5 | Amount of Support D | Schedule A, Part I, Line 12g, Row D, Column (v) | 13 |
11GE2 | EIN E | Schedule A, Part I, Line 12g, Row E, Column (ii) | 9 |
11GE3 | Type of Organization | Schedule A, Part I, Line 12g, Row E Column (iii) | 1 |
11GE4 | Listed in Governing Document | Schedule A, Part I, Line 12g, Row E, Column (iv) | 1 |
11GE5 | Amount of Support E | Schedule A, Part I, Line 12g, Row E, Column (v) | 13 |
11TOT | Total | Schedule A, Part I, Line 12g, Total, Column (v) | 13 |
1111G | Total Number of Organizations | Sch. A, Part I, Line 11H (i) Total | 6 |
11G11 | Total Amount of Support | Sch. A, Part I, Line 11H (vii) Total | 13 |
111F | Gifts, Grants, Contributions - 170 Amount | Sch. A, Part I, Line 1 Col. (F) | 13 |
112F | Tax Revenues Levied | Sch. A, Part I, Line 2 Col. (F) | 13 |
113F | Value of Services 170 Amount | Sch. A, Part I, Line 3 Col. (F) | 13 |
114F | Total 170 Amount | Sch. A, Part I, Line 4 Col. (F) | 13 |
>>>> | Total 170 Amount Underprint |
| 13 |
115F | Exceeds 2% 170 | Sch. A, Part I, Line 5 Col. (F) | 13 |
116F | Public Support 170 | Sch. A, Part I, Line 6 Col. (F) | 13 |
117F | Amount from Line 4 | Sch. A, Part I, Line 7 Col. (F) | 13 |
118F | Gross Income from Interest 170 | Sch. A, Part I, Line 8 Col. (F) | 13 |
119F | Net Income from Unrelated Business 170 | Sch. A, Part I, Line 9 Col. (F) | 13 |
1110F | Other Income 170 | Sch. A, Part I, Line 10 Col. (F) | 13 |
1111F | Total Support 170 | Sch. A, Part I, Line 11 Col. (F) | 13 |
>>>> | Total Support 170 Underprint |
| 13 |
1112 | Receipts from Related Activities 170 | Sch. A, Part I, Line 12 Col. (F) | 13 |
1113 | First 5 Years Checkbox 170 | Sch. A, Part I, Line 13 Col. (F) CKBX | 1 |
1116A | 33 1/3% Test Current Year Checkbox 170 | Sch. A, Part I, Line 16a Col. (F) CKBX | 1 |
1116B | 33 1/3 Test Prior Year Checkbox 170 | Sch. A, Part I, Line 16b Col. (F) CKBX | 1 |
1117A | Current Facts Checkbox 170 | Sch. A, Part I, Line 17a Col. (F) CKBX | 1 |
1117B | Prior Facts Checkbox 170 | Sch. A, Part I, Line 17b Col. (F) CKBX | 1 |
1118 | Private Foundation Checkbox | Sch. A, Part I, Line 18 Col. (F) CKBX | 1 |
Section 11
Invalid Conditions/
Correction Procedures
(1) Dollar Fields are invalid if they are not all numeric or blank.
(2) Yes/no questions are invalid if not "1", "2", or Blank.
(3) Fields 11GA3, 11GB3, 11GC3 11GD3, and 11GE3 are invalid if not "1" through "9" or Blank. If an invalid entry is present and the correct entry cannot be determined from return or the box checked on Part I, Line 11G, Blank Part I, Lines 1-9 to clear the Field error. On MEF returns just Blank Part I, Lines 1-9 if they error out.
(4) Refer to the return to verify the entry. If the checkboxes are checked it should be a 1, if not blank the Field.
(5) Field 11TO must be present when box 11 is checked. It is valid as a 1-4 based on which box is marked on Schedule A, Part I, Line 11, a through d. See Error Code 955.
(6) Fields 11GA4, 11GB4, 11GC4 11GD4, and 11GE4 may be transmitted to GMF as a "0" on MEF returns when the filer checks the No box. Change the "0" to a "2" if this occurs.
(7) #2014 and subsequent Revision - Line 11g Column (iii) A, B, C, D, E, Type of Organization: If other than a single numeric 1 - 9 only is present clear the information present and edit based on the following:
If Description or information on Line 11g Column (iii) is | Then edit on Line 11g, Column (iii) A, B, C, D, E |
Church, convention of churches or 170(b)(1)(A)(i) | 1 |
School or 170(b)(1)(A)(ii) | 2 |
Hospital or 170(b)(1)(A)(iii) | 3 |
Medical Research or 170(b)(1)(A)(iii) | 4 |
Operated for the benefit of a college, university or governmental unit or 170(b)(1)(A)(iv) | 5 |
Federal, state or local governmental unit or 170(b)(1)(A)(v) | 6 |
Support from a governmental unit or public or 170(b)(1)(A)(vi) | 7 |
Community trust or 170(b)(1)(A)(vi) | 8 |
More than 33% support | 9 |
None of the above or unable to determine | Clear the information present in 1-9 |
Section 12
Field Descriptions
(1) Listed below are the Fields contained in Section 12 showing the Field designator, title, location on the return, and maximum length:
|
|
| MAX. |
---|---|---|---|
121F | Gifts, Grants, Contributions 509 | Sch. A, Part III, Line 1 Col. (F) | 13 |
122F | Gross Receipts from Admissions 509 | Sch. A, Part III, Line 2 Col. (F) | 13 |
123F | Gross Receipts from Activities 509 | Sch. A, Part III, Line 3 Col. (F) | 13 |
124F | Tax Revenues Levied 509 | Sch. A, Part III, Line 4 Col. (F) | 13 |
125F | Value of Services 509 | Sch. A, Part III, Line 5 Col. (F) | 13 |
126F | Total 509 | Sch. A, Part III, Line 6 Col. (F) | 13 |
>>>> | Total 509 Underprint |
| 13 |
127AF | Received from Disqualified 509 | Sch. A, Part III, Line 7a Col. (F) | 13 |
127BF | Received from Other 509 | Sch. A, Part III, Line 7b Col. (F) | 13 |
127CF | Total of 7a and 7b 509 | Sch. A, Part III, Line 7c Col. (F) | 13 |
128F | Public Support 509 | Sch. A, Part III, Line 8 Col. (F) | 13 |
129F | Amount from Line 6 | Sch. A, Part III, Line 9 Col. (F) | 13 |
1210A | Gross Income from Interest | Sch. A, Part III, Line 10a Col. (F) | 13 |
1210B | Unrelated Business Taxable Income 509 | Sch. A, Part III, Line 10b Col. (F) | 13 |
1210C | Total of 10a and 10b 509 | Sch. A, Part III, Line 10c Col. (F) | 13 |
1211F | Net Income from Unrelated Activity 509 | Sch. A, Part III, Line 11 Col. (F) | 13 |
1212F | Other Income 509 | Sch. A, Part III, Line 12 Col. (F) | 13 |
1213F | Total Support 509 | Sch. A, Part III, Line 13 Col. (F) | 13 |
>>>> | Total Support 509 Underprint |
| 13 |
1214 | First Five Years Checkbox 509 | Sch. A, Part III, Line 14 Col. (F) CKBX | 1 |
1219A | 33 1/3 Test Current Year 509 | Sch. A, Part III, Line 19a Col. (F) CKBX | 1 |
1219B | 33 1/3 Test Prior Year 509 | Sch. A, Part III, Line 19b Col. (F) CKBX | 1 |
1220 | Private Foundation Checkbox 509 | Sch. A, Part III, Line 20 Col. (F) CKBX | 1 |
12P4A | Part IV, Section A, Data Present | Schedule A Part IV, Section A | 1 |
12P4B | Part IV, Section B, Data Present | Schedule A Part IV, Section B | 1 |
124PC | Part IV, Section C, Data Present | Schedule A Part IV, Section C | 1 |
124PD | Part IV, Section D, Data Present | Schedule A Part IV, Section D | 1 |
124PE | Part IV, Section E, Data Present | Schedule A Part IV, Section E | 1 |
12E3C | Part V, Excess Distributions | Schedule A Part V, Section E, Line 3c | 13 |
12E3D | Part V, Excess Distributions | Schedule A Part V, Section E, Line 3d | 13 |
12E3E | Part V, Excess Distributions | Schedule A Part V, Section E, Line 3e | 13 |
12E8C | Part V, Excess Distributions Breakdown | Schedule A Part V, Section E, Line 8c | 13 |
12E8D | Part V, Excess Distributions Breakdown | Schedule A Part V, Section E, Line 8d | 13 |
12E8E | Part V, Excess Distributions Breakdown | Schedule A Part V, Section E, Line 8e | 13 |
Section 12
Invalid Conditions/
Correction Procedures
(1) Dollar Fields are invalid if they are not all numeric or blank.
(2) Checkboxes are invalid if not "1", or blank.
(3) Refer to the return to verify the entry. If the checkboxes are checked it should be a 1, if not blank the Field.
(4) Fields 12IVA, 12IVB, 12IVC, 12IVD and 12IVE valid entries are 1 or blank.
Section 13
(1) Listed below are the Fields contained in Section 13 showing the Field designator, title, location on the return, and maximum length
|
|
| MAX. |
---|---|---|---|
13CI2 | Political Expenditures | Sch. C, Part I-A, Line 2 | 13 |
13L1R | Excess Benefit Transactions | Sch. L, Right Margin Part I | 1 |
13L2R | Approved by Board or Committee | Sch. L, Right Margin Part II | 1 |
Section 13
Invalid Conditions/
Correction Procedures
(1) Check for coding or transcription errors.
(2) The dollar Field is invalid if not numeric or blank.
(3) Fields 13L1R and 13L2R are used to indicate the presence on entries in Part I and/or Part II of Schedule L. They are invalid if not "1", data is present or blank, no data is present.
(4) Refer to the return to verify the entries.
Form 990EZ 2008 and Subsequent
Math/Consistency Errors Priority IV
(1) A priority IV error will display whenever the contents of one Field is inconsistent with another Field or when the math computation is incorrect.
(2) These errors will be assigned a specific Error Code and will be displayed in ascending Error Code order.
(3) The screen display will show the error code assigned and all Fields needed to make the necessary correction.
(4) The Field labeled "CL" will be displayed, for the entry of a Clear Field on records where the possibility that a change or correction may not be needed. All coding and transcription errors must be corrected and all IRM procedures must be applied before entering a "C" in this Field.
(5) All errors must be resolved by either:
Correcting the error or,
Entering a Clear Field or,
Error Code 010
(1) Error Code 010 displayed Fields are:
RMIT> | Remittance |
01CCC | Computer Condition Code |
01RCD | Received Date |
01ORG | Organization Code |
01NPF | Non-PF Reason Code |
01SS | Sub Section |
01ADC | Audit Code |
01SHB | Schedule B Indicator |
01COR | Correspondence Indicator |
01CRD | Correspondence Received Date |
01IRI | IRI Code |
01CAF | CAF Indicator |
01DDP | Daily Delinquency Penalty |
01PRE | Preparation Indicator |
01PSN | Preparer |
01PEN | Preparer EIN |
01PTN | Preparer Telephone Number |
01SIC | Schedule Indicator Code |
(2) "Any Section other than 01 is present."
Error Code 010
Invalid Conditions
(1) Error Code 010 will generate when Computer Condition Code, CCC, "G" is present and entries other than 01EIN, 01NC, 01RCD, 01TXP, 01CCC or 01GRP are present.
Error Code 010
Correction Procedures
(1) Correct all misplaced entries, coding and transcription errors.
(2) Compare the displayed Field with the return and attachment. If incorrect, overlay the screen with the correct information.
(3) Determine if CCC "G" was input correctly:
Note: See IRM 3.12.38.5.17.1 for additional instructions for determining an amended return.
If... | Then... |
CCC "G" was entered correctly, | 1. DLSEC to delete all sections except Section 01. |
CCC "G" was entered incorrectly, | 1. Enter all necessary data. |
Error Code 912
(1) Error Code 912 displayed Fields are:
01ORG | Organization Code |
01SS | Sub Section |
01IRI | Incomplete return item |
01NPF | Non-PF Reason Code |
01ADC | Audit Code |
Error Code 912
Invalid Conditions
(1) Field 01ORG is "1" or "3", Field 01NPF is blank, and Field 01SS is "03", "50", "60", "70", "71" or "91".
(2) Field 01ORG is "1" or "3" and Field 01SS is "82".
Error Code 912
Correction Procedures
(1) Correct any coding or transcription errors. Check the Status Code on INOLE. If the account is in Status 97 it means the organizations Tax Exempt status has been revoked. Send the return back to the filer.
(2) Research INOLES to see if a Schedule A is required. Schedule A is only required for Subsections 03, 50, 60, 70, 71 or 91 with a Foundation Code other than 00, 02, 03, 04 or 09.
If Schedule A is required but is missing or blank, enter 20 in Field 01IRI and SSPND 640.
If Schedule A is not required because the Foundation Code is 02, 03 or 04, enter 11 in Field 01NPF. Do not enter Schedule Indicator Code A.
If no Subsection, enter 00 in Field 01SS and delete Field 01NPF and Section 11 or 12.
If Subsection is 82, enter 4 in Field 01ORG if not already present and delete Field 01NPF and Section 11 or 12.
(3) All organizations who file Schedule A must check only one box in Part I. If no box is checked or multiple boxes are checked, research INOLES. Determine the correct NPF Code as follows:
Note: Research BMFOL for prior postings. If no prior returns have posted to the account treat it as an initial filing. Enter a 1 in Fields 111F and 114F and/or 121F and 126F, whichever is applicable).
Note: Always accept the filers entry if present.
If the NPF Code is 02 and Schedule E is missing, send the return back to the filer.
If the NPF Code is 06, 07, 08, or 16 Schedule A, Part II is required for all but initial returns. Research BMFOLI, if no prior postings, treat as an initial return and follow the instructions in the note in (3) above. (N/A, 0, dash, or none are acceptable entries, enter a 1 in Fields 111F and 114F). If Part II is missing, send the return back to the filer.
If the NPF Code is 09, Schedule A, Part III is required for all but initial returns. Research BMFOLI, if no prior postings, treat as an initial return and follow the instructions in the note in (3) above. (N/A, 0, dash, or none are acceptable entries, enter a 1 in Fields 121F and 126F). If Part III is missing, send the return back to the filer.
If a type box is not checked, send the return back to the filer.
Part I Box | NPF Code | Subsection Code | Foundation Code |
---|---|---|---|
Box 1 | 01 | 03 | 10 |
Box 2 | 02 | 03 | 11 |
Box 3 | 03 | 03 | 12 |
Box 4 | 05 | 03 | 12 |
Box 5 | 06 | 03 | 13 |
Box 6 | 04 | 03 | 14 |
Box 7 | 07 | 03 | Governmental Unit |
Box 8 | 08 | 03 | 15 |
Box 9 | 16 | 03 | 25 |
Box 10 | 09 | 03 | 16 |
Box 11 | 11 | 03 | 18 |
Box 12, Type I Box Checked | 12 | 03 | 21 |
Box 12, Type II Box Checked | 13 | 03 | 22 |
Box 12, Type III Box Checked | 14 | 03 | 23 |
Box 12, Type III Other Box Checked | 15 | 03 | 24 |
3 | 03 | 50 |
|
9 | 09 | 70 |
|
11 | 10 | 60, 71, 91 |
|
|
|
|
|
Note: For Subsection 70, send the return back to the filer if Part III is blank and it's not an initial return.
(4) If Subsection (SS) Codes conflict (e.g., preprinted label or INOLES shows SS03, but taxpayer indicates otherwise in Item I), always use the SS on the preprinted label or INOLES. Correspond for a Subsection Mismatch only when corresponding for another issue.
Error Code 918
(1) Error Code 918 displayed Fields are:
01ORG | Organization Code |
01SS | Sub Section |
0543 | Filed in Lieu of Form 1041 Question Code |
Error Code 918
Invalid Conditions
(1) Field 0543 is "1" and Field 01ORG is not "3".
Error Code 918
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Field 0543 is located on Line 43, Form 990-EZ.
(3) Verify that the Organization Code was edited correctly:
If the 4947(a)(1) box of Item J on the face of the return is checked or the IRS label or INOLES shows subsection "91", change Field 01ORG to "3".
Otherwise, delete Field 0543.
Error Code 924
(1) Error Code 924 displayed Fields are:
RMIT> | Remittance (Generated) |
01RCD | Received Date |
01RDD> | Return Due Date (Generated) |
Error Code 924
Invalid Conditions
(1) Remittance is present and Field 01RCD is on or before 01RDD>.
Error Code 926
(1) Error Code 926 displayed Fields are:
01TXP | Tax Period |
01RCD | Received Date |
01DDP | Daily Delinquency Penalty |
01RDD> | Return Due Date (Generated) |
Error Code 926
Invalid Conditions
(1) Field 01DDP is present and Field 01RCD is on or before Field 01RDD>.
Error Code 926
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Verify Field 01RCD is correct.
If the Received Date is correct and DDP was computed by the taxpayer, delete the entry in Field 01DDP.
If Field 01DDP was computed by a Revenue Officer or Examination, SSPND 370 and attach Form 4227. Annotate on Form 4227 "timely filed return with penalty".
(3) If a penalty for other than DDP is shown on the return, delete Field 01DDP. When document clears, attach Form 3465, Adjustment Request, and route document to EO Accounts.
Error Code 928
(1) Error Code 928 displayed Fields are:
01CCC | Computer Condition Code |
01DDP | Daily Delinquency Penalty |
Error Code 928
Invalid Conditions
(1) CCC "V" and Field 01DDP are both present.
Error Code 928
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If a statement is attached showing that the filer has reasonable cause for filing late and DDP was computed by the taxpayer, delete the entry in Field 01DDP.
(3) If Field 01DDP was computed by a Revenue Officer or Examination, SSPND 370 and attach Form 4227. Annotate on Form 4227 "DDP with reasonable cause".
(4) If the filer has not shown reasonable cause for filing late, delete CCC "V".
Error Code 934
(1) Error Code 934 displayed Fields are:
01COR | Correspondence Indicator |
01TXP | Tax Period |
01IRI | IRI Code |
Error Code 934
Invalid Conditions
(1) Field 01COR is "21", "22", "23" or "24" and Field 01TXP is prior to 198312.
Error Code 934
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Refer to the return to verify that the Tax Period is correct:
If not correct, change the Tax Period in Field 01TXP.
If correct, change Field 01COR to "11", "12", "13", or "14" as appropriate.
Error Code 936
(1) Error Code 936 displayed Fields are:
01CCC | Computer Condition Code |
01TXP | Tax Period |
01RCD | Received Date |
01COR | Correspondence Indicator |
01CRD | Correspondence Received Date |
01IRI | Incomplete Return Indicator (IRI) Code |
01RDD> | Return Due Date (Generated) |
Error Code 936
Invalid Conditions
(1) Field 01IRI is present and Field 01COR is not present.
(2) Field 01COR is "21", "22", "23" or "24" and Field 01IRI is not present.
(3) Field 01COR is "11" or "21", and Field 01CRD is blank.
(4) Field 01COR is "12", "13", "14", "22", "23", or "24" and Field 01CCC "3" is not present.
Error Code 936
Correction Procedures
(1) Correct any coding or transcription errors.
(2) For non-IRI items, verify the information was required:
If not required, delete Field 01COR.
Enter the response date in Field 01CRD.
(3) For IRI items, verify the information was required.
If not required, delete Field 01COR and Field 01IRI.
If the response date is later than Field 01RDD>, enter the response date in Field 01CRD.
Error Code 942
(1) Error Code 942 displayed Fields are:
01COR | Correspondence Indicator |
01CRD | Correspondence Received Date |
01IRI | IRI Code |
01CCC | Computer Condition Code |
Error Code 942
Invalid Conditions
(1) Field 01CRD or CCC "3" is present and Field 01COR is not present.
Error Code 942
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If a reply to correspondence is received, enter the appropriate code in Field 01COR.
(3) If correspondence was not initiated, determine whether correspondence is required:
If not, delete the entry in Field 01CRD.
Error Code 946
(1) Error Code 946 displayed Fields are:
01NPF | Non-PF Reason Code |
01SS | Sub Section |
01IRI | Incomplete Return Item |
01ADC | Audit Code |
Error Code 946
Invalid Conditions
(1) Field 01NPF is blank and Schedule E is present.
(2) Field 01NPF is 06, 07, 08 or 16 and Section 11 is not present.
(3) Field 01NPF is 09 and Section 12 is not present.
Error Code 946
Correction Procedures
(1) Correct any coding or transcription errors. Check the Status Code on INOLE. If the account is in Status 97 it means the organizations Tax Exempt status has been revoked. Send the return back to the filer.
(2) Verify that Schedule A is attached to the return, but Part I Boxes 1–11 are not completed.
(3) Schedule A is needed for the following subsections only: SS03 Foundation Codes other than 02, 03 or 04 and SS 50, 60, 70, 71, or 91. If none of the above are present, delete Fields 01CRC, 01DAF, 01ILQ, 01GSQ 01NPF, and Section(s) 11, and/or 12. Research for the correct subsection if Item J is not "03".
Note: If Subsection is "03" and Foundation Code is 02, 03 or 04 do not correspond for Schedule A. Enter "11" in Field 01NPF. Do not enter Schedule Indicator Code A.
(4) If Part I, Schedule A, is blank , enter "02" in Field 01NPF. Only send the return back to the filer for Schedule E if missing.
(5) All organizations who file Schedule A must check only one box:
If Schedule A, Part I is not completed or two boxes are checked, research INOLES. Enter the correct NPF Code from the chart below.
Note: Always accept the filers entry if present.
If the NPF Code is "06", "07", "08" or "16" check for the presence of Part II. Send the return back to the filer if needed. NA, 0, dash, and none are acceptable entries. Enter a 1 in Fields 111F and 114F.
Note: Research for prior postings. If none, treat as initial return. Enter a 1 in Fields 111F and 114F and/or 121F and 126F, whichever is applicable .
If the NPF Code is "09" check for the presence of Schedule A, Part III. Send the return back to the filer if needed. NA, 0, dash and none are acceptable entries. Enter a 1 in Fields 121F and 126F.
If research shows SS50, 60, 70, 71 or 91, and Schedule A, Part IV is not completed or two boxes are checked, correspond for Part I.
The following is a list of NPF Codes for SS50, 60, 70, 71 or 91:
SS50 = NPF 03, (box 3)
SS60 = NPF 10, (box 11)
SS70 = NPF 09, (box 9)
SS71 = NPF 10, (box 11)
SS91 (4947 (a)(1) = NPF 10, (box 11)
Note: If Subsection is 70 also send the return back to the filer for Schedule A, Part III if blank and it's not an initial return.
Part I Box | NPF Code | Subsection Code | Foundation Code |
---|---|---|---|
Box 1 | 01 | 03 | 10 |
Box 2 | 02 | 03 | 11 |
Box 3 | 03 | 03 | 12 |
Box 4 | 05 | 03 | 12 |
Box 5 | 06 | 03 | 13 |
Box 6 | 04 | 03 | 14 |
Box 7 | 07 | 03 | Governmental Unit |
Box 8 | 08 | 03 | 15 |
Box 9 | 16 | 03 | 25 |
Box 10 | 09 | 03 | 16 |
Box 11 | 11 | 03 | 18 |
Box 12, Type I Box Checked | 12 | 03 | 21 |
Box 12, Type II Box Checked | 13 | 03 | 22 |
Box 12, Type III Box Checked | 14 | 03 | 23 |
Box 12, Type III Other Box Checked | 15 | 03 | 24 |
3 | 03 | 50 |
|
9 | 09 | 70 |
|
11 | 10 | 60, 71, 91 |
|
Note: If Box 11 is checked one of the Type Boxes must also be checked.
Note: If PTA and box 2 is marked and correspondence for Schedule E is needed, research for the correct NPF Code. If the Foundation Code is not "11", change the NPF Code and do not correspond for Schedule E.
** Use NPF 05 if the Organization's name includes "Research" or "Laboratory", etc.
(6) If Subsection (SS) Codes conflict , but taxpayer indicates otherwise in Item J), always use the SS INOLES.
Error Code 947
(1) Error Code 947 displayed Fields are:
Clear |
|
01SS | Subsection |
01SIC | Schedule Indicator Code |
01COR | Correspondence Code |
01CRD | Correspondence Received Date |
0544A | Donor Advised Funds? |
0544B | Operate one or more Hospitals? |
0545A | Controlled Entity Section 512(b)(13)? |
0545B | Receive Payment or Engage in Transaction |
Error Code 947
Invalid Conditions
(1) If Fields 0544A, 0544B, 0545A or 0545B are marked yes the filer should be using Form 990 instead of Form 990-EZ.
(2) If Field 01SS is 29 the filer should be filing a Form 990 instead of 990-EZ.
Error Code 947
Correction Procedures
(1) Correct any Coding or Transcription errors.
(2) If Fields 0544A, 0544B, 0545A or 0545B are marked yes or the Subsection is 29, the filer should be using Form 990. Correspond for a Form 990.
Note: Do not send the return back if Field 0545B is yes. Change the answer to no to clear the error and accept the 990–EZ.
Error Code 948
(1) Error Code 948 displayed Fields are:
01SIC | Schedule Indicator |
01IRI | Incomplete Return Item |
01COR | Correspondence Indicator Code |
01SHB | Schedule B Indicator |
01SS | Subsection Code |
0538A | Borrow from or make Loans to? |
0540B | Engage in any Section 4958 Transaction? |
0646 | Engage in Direct or Indirect Political Activities? |
0647 | Engage in Lobbying Activities? |
0648 | Operating as a School? |
Error Code 948
Invalid Conditions
(1) Field 01SIC is not present when the answer to a question in Part V or VI is "Yes" which indicates the schedule must be present
Note: We no longer accept any substitute schedules. The only exception are forms and schedules that are prepared that are exactly like official IRS forms and schedules.
Error Code 948
Correction Procedures
(1) Correct any Coding or Transcription errors.
(2) Each question with a yes answer must have a related Schedule attached. If the transcription is correct and the schedule is missing, send the return back to the filer.
Note: The Fields in EC 948 are all required.
(3) This error could also set EC 950 is Schedule B is involved.
(4) If Schedule is not needed, blank the Field.
Error Code 950
(1) Error Code 950 displayed Fields are:
01IRI | Incomplete Return Item |
01SIC | Schedule Indicator Code |
01SHB | Schedule B Indicator |
031 | Total Contributions |
Error Code 950
Invalid Conditions
(1) Field 01SHB, Schedule B Indicator, is blank, Field 031, Total Contributions, is $5,000.00 or more and tax period is 200012 or subsequent.
Error Code 950
Correction Procedures
(1) Correct any coding or transcription errors.
If | Then |
---|---|
A complete Schedule B is attached | Enter a 1 in Field 01SHB and a B in Field 01SIC |
Item H (F-990EZ) in the entity section is checked | Enter a 2 in Field 01SHB |
A complete Schedule B is not attached and Item H is not checked | Send the return back to the filer |
There is no reply to correspondence | Enter a 2 in Field 01SHB |
Note: We will no longer accept a substitute Schedule B. Part I must contain at least one name and amount. Also check Schedule B, page 1 to see if any of the special rules boxes are checked and applicable. If the third box under special rules is checked with an amount present on the line, accept it as a complete Schedule B. A Sponsor can be considered the same as a contributor.
Note: Schedule B must include at least one name and amount or "0" zero, "–" dash, or not liable are acceptable entries and may be on the front page of Schedule B or in Part I. "Anonymous" is acceptable for the name. Do not send the return back to the filer if Schedule B is attached with at least one name and amount as stated above and they say see attached with a list of donors.
Error Code 952
(1) Error Code 952 displayed Fields are:
01TXP | Tax Period |
01RCD | Received Date |
01DDP | Daily Delinquency Penalty Taxpayer |
>>>> | Daily Delinquency Penalty Computer |
01GR> | Gross Receipts (Generated) |
01RDD> | Return Due Date (Generated) |
Error Code 952
Invalid Conditions
(1) Tax Period is 198712 or subsequent and Field 01DDP is greater than Field 01DDP Underprint.
(2) Tax Period is prior to 198712 and Field 01DDP is greater than $5,000.
Error Code 952
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If transcribed correctly and penalty was computed by a Revenue Officer or Examination, SSPND 640 and prepare Form 4227. Annotate on Form 4227 "cancel to Exam". DO NOT change the DDP amount unless instructed by the preparer to do so.
(3) If the amount was computed by the taxpayer and was transcribed correctly, delete the amount in Field 01DDP.
(4) If a penalty for other than DDP is shown on the return, delete Field 01DDP. When document clears, attach Form 3465, Adjustment Request, and route document to EO Accounts.
DDP Amounts
(1) Daily Delinquency Penalty amounts are:
For tax years ending on or after July 30, 1996, the penalty is $20 a day computed from Field 01RDD>. The maximum penalty may be as much as $10,000 or five percent of gross receipts for the year, whichever is less.
For tax years ending before July 30, 1996, the penalty is $10 a day computed from Field 01RDD>. The maximum penalty may be as much as $5,000 or five percent of gross receipts for the year, whichever is less.
If the organization has gross receipts exceeding $1,000,000, for any year the law provides for a penalty of $100 a day computed from Field 01RDD>. The maximum penalty may be as much as $50,000.
Error Code 954
(1) Error Code 954 displayed Fields are:
CL | Clear Field |
01GR> | Generated |
01SS | Subsection Code |
01COR | Correspondence Indicator |
01CCC | Computer Condition Code |
01IRI | IRI Code |
01TXP | Tax Period |
0325B | Total Assets EOY |
(2) SECTION 03 NOT PRESENT
Error Code 954
Invalid Conditions
(1) Field 01GR> is more than $50,000, Field 0325B is not present and, Field 01COR is "11", "21" or blank for Tax Periods 201012 and subsequent. For Tax Periods 201011 and prior it will be Field 01GR> is more than $25,000.
Note: If the Subsection is 82 use $25,000 for all Tax Periods.
Error Code 954
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If Field 0325B is truly zero, dash, or none, enter C in the Clear Field.
(3) Refer to the document to determine if we have corresponded for Total Assets EOY.
Note: If the filer only has an amount in Field 0327A or 0327B and Fields 0325A or 0325B are blank, put the amount from Field 0327A or 0327B in Fields 0325A or 0325B.
Error Code 955
(1) Error Code 955 displayed Fields are:
11TO | Schedule A, Part I, Line 12, a-d Checkbox |
12P4A | Schedule A Part IV, Section A and B Data Present |
12P4B | Schedule A, Part IV, Section A and C Data Present |
12P4C | Schedule A, Part IV, Section A, D and E Data Present |
12P4D | Schedule A, Part IV, Section A, D and Part V Data Present |
12P4E | Schedule A, Part IV, Section E Data Present |
Error Code 955
Invalid Conditions
(1) This Error check is based on Schedule A Sections 11 and 12. If the NPF Code is 11 follow the correction procedures below. Field 11TO must be checked.
Error Code 955
Correction Procedures
(1) Check Schedule A to see if there is data present in the different Sections and enter a 1 in the Fields.
(2) GETSEC Schedule A, Section 12 to correct the Fields below. Field 11TO must be answered 1-4 if the box on line 12 is checked. Section 11 Field 11TO is based on the box checked on Schedule A, Part 1, line 12, a through d. Send the return back to the filer for the missing Section 12 Fields if the following Section 12 Fields are not present under these conditions.
(3) If Field 11TO=1, Fields 12P4A and 12P4B must have a 1 present.
(4) If Field 11TO=2, Fields 12P4A and 12P4C must have a 1 present.
(5) If Field 11TO=3, Fields 12P4A, 12P4D and 12P4E must have a 1 present.
(6) If Field 11TO=4, Fields 12P4A and 12P4D must have a 1 present.
(7) If the NPF Code is not 12, 13, 14 or 15 delete the entry in Field 11TO.
Error Code 962
(1) Error Code 962 displayed Fields are:
035A | Gross Amount Sales Assets Other |
035B | Basis Sales Expense Amount |
035C | Gain Sale of Assets |
>>>> | Gain Sale of Assets Underprint |
Error Code 962
Invalid Conditions
(1) Field 035C Computer and Field 035C ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 962
Correction Procedures
(1) Correct any coding or transcription errors. Field 035B is always positive.
(2) If only the net amount is present in Field 035C, try to figure, (back into) the appropriate amounts for Field 035B and Field 035A.
(3) If unable to perfect, enter the net amount from Field 035C in Field 035A.
(4) When all transcription and editing errors have been perfected, change Field 035C to the computer generated amount.
Error Code 964
(1) Error Code 964 displayed Fields are:
036A | Income Gaming |
036B | Income Fundraising |
036C | Less Direct Expenses |
036D | Net Income/Loss |
>>>> | Net Income Fundraising Underprint |
Error Code 964
Invalid Conditions
(1) Field 036D Computer and Field 036D≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 964
Correction Procedures
(1) Correct any coding and transcription errors. Field 036C is always positive.
(2) If only the net amount is present in Field 036D, try to figure, (back into) the appropriate amounts for Fields 036C and 036B and 036A.
(3) Always use any bracketed amounts the filer has used on 36A, 36B, 36C, when trying to come up with their amount on 36D before using the generated amount. The filer may be correct.
(4) If unable to perfect, enter the net amount from Field 036D in Field 036B.
(5) When all transcription and editing errors have been perfected, change Field 036D to the computer generated amount.
Error Code 966
(1) Error Code 966 displayed Fields are:
037A | Gross Sales Less Returns |
037B | Cost of Goods Sold |
037C | Gross Profit Amount |
>>>> | Gross Profit Amount Underprint |
Error Code 966
Invalid Conditions
(1) Field 037C Computer and Field 037C ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 966
Correction Procedures
(1) Correct any coding or transcription errors. Field 037B is always positive.
(2) If only the net amount is present in Field 037C, try to figure, (back into) the appropriate amounts for Field 037A and Field 037B.
(3) If unable to perfect, enter the net amount from Field 037C in Field 037A.
(4) When all transcription and editing errors have been perfected, change Field 037C to the computer generated amount.
Error Code 968
(1) Error Code 968 displayed Fields are:
031 | Total Contributions |
032 | Program Service Revenue |
033 | Membership Dues and Assessments |
034 | Other Investment Income |
035C | Gain Sales of Assets |
036D | Net Income/Loss |
037C | Gross Profit |
038 | Other Revenue |
039 | Total Revenue |
>>>> | Total Revenue Computer |
Error Code 969
(1) Error Code 969 displayed Fields are:
Clear |
|
01TXP | Tax Period |
01IRI | Incomplete Return Item |
01SS | Sub-Section |
01GR> | Gross Receipts (Generated) |
035B | Less: Cost, Basis Sales Expenses-Column (B), Other |
036C | Less: Direct Expenses |
037B | Less: Cost of Goods Sold |
039 | Total Revenue |
0325B | Total Assets, End of Year (EOY) |
(2) "SECTION 03 NOT PRESENT"
Error Code 969
Invalid Conditions
(1) Form is numbered as a 990-EZ (Doc Code 92) and Field 0325B is greater than $500,000 and/or Field 01GR> is greater than $200,000.
Note: The threshold mentioned here is for returns filed for Tax Periods 201012 and subsequent. If the return is filed for a Tax Period 200912 through 201011 the threshold would be Field 0325B is greater that $1,250,000 and/or Field 01GR> is greater than $500,000. If the return is for a Tax Period 200812 through 200911 the threshold would be Field 0325B is greater than $2,500,000 and Field 01GR> greater than $1,000,000. If the return is filed for a Tax Period 200811 and prior the threshold would be Field 0325B is greater than $250,000 and Field 01GR> greater than $100,000.
Error Code 969
Correction Procedures
(1) The computations for Field 01GR> is:
Field 035B plus
Field 036C plus
Field 037B plus
Field 039.
(2) Verify that the displayed Fields and the DLN were transcribed correctly and that the form is truly a Form 990-EZ. Correct any coding or transcription errors.
(3) Fields 035B, 036C, and 037B are positive only. The amounts in these Fields must always be treated as positive numbers.
(4) If Field 0325B is over $500,000 and/or Field 01GR> is over $200,000, Send the return back to the filer.
Note: The thresholds mentioned here are for Tax Periods 201012 and subsequent. If the return is for a different tax year see the note above in 3.12.12.20.33.1
Error Code 972
(1) Error Code 972 displayed Fields are:
038 | Other Revenue Amount |
039 | Total revenue Amount |
0310 | Grants Other Similar Amount |
0311 | Benefits Paid Members |
0312 | Salaries Other |
0317 | Total Expenses Amount |
0318 | Total Excess Year Amount |
>>>> | Total Excess Year Underprint |
Error Code 972
Invalid Conditions
(1) Field 0318 Computer and Field 0318 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Error Code 972
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Verify the amount for line 17 by adding lines 10 through 16, correct Field 0317 if needed.
(3) If Field 0318 is the only entry, enter Field 0318 amount in Field 038.
(4) If all Fields were transcribed correctly, change Fields 0318 and 039 to the computer generated amount.
Error Code 973
(1) Error Code 973 displayed Fields are:
0325A | Total Assets BOY Taxpayer |
0326A | Total Liabilities BOY |
0327A | Total Net Assets BOY |
>>>> | Total Assets BOY Computer |
Error Code 973
Invalid Conditions
(1) Field 0327A Computer and Field 0327A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 973
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Verify the Fields as follows:
Verify Field 0325A by adding the amounts on lines 22–24, column A.
If Line 19 has an entry and column A lines 22–27 are blank, change 0325A and 0327A to the line 19 amount.
Note: If the filer has a negative amount on Part II, Line 26, remove the negative symbols to make the amount correct. The computer considers the amount negative when transcribed.
(3) If the entries in Fields 0325A and 0326A are correct, change Field 0327A to the computer generated amount.
Error Code 974
(1) Error Code 974 displayed Fields are:
0318 | Excess or (deficit) for the year |
0327A | Total Net Assets, BOY |
0320 | Other Changes in Net Assets |
0321 | Net Assets or Fund Balances, EOY Taxpayer |
>>>> | Net Assets or Fund Balances, EOY Computer |
(2) "SECTION 05 NOT PRESENT"
Error Code 974
Invalid Conditions
(1) Field 0321 Computer and Field 0321 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 974
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If the Fields were transcribed correctly, verify the entries in Fields 0327A and 0320.
(3) Field 0321 Computer is equal to Field 0318 plus Field 0327A plus Field 0320.
(4) If Column A is blank, enter line 19 in Fields 0325A and 0327A.
(5) If the entries in Fields 0318, 0327A, and 0320 are correct, change Field 0321 to the computer generated amount.
Error Code 976
(1) Error Code 976 displayed Fields are:
0325B | Total Assets, End of Year (EOY) |
0326B | Total Liabilities, EOY |
0327B | Total Net Assets or Fund Balances EOY |
>>>> | Total Net Assets or Fund Balances EOY Underprint |
Error Code 976
Invalid Conditions
(1) If Field 0327B, Total Net Assets or Fund Balances EOY ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 976
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Field 0327B computer is equal to Field 0325B minus Field 0326B.
(3) Verify the Fields as follows:
Verify Field 0325B by adding the amounts on Lines 22 through 24, Column (B).
If Column (B) is blank, send the return back to the filer.
(4) If the filer has a negative amount on Part II, line 26, remove the negative symbols to make the amount correct. The computer considers the amount negative when transcribed.
(5) If the entries in Fields 0325B and 0326B are correct, change Field 0327B to the computer generated amount.
(6) Send the return back to the filer for any missing information if needed.
Error Code 978
(1) Error Code 978 displayed Fields are:
0537A | Political Expenditures |
0538B | Loans to Officers Amount |
0539A | Initiation Fees |
0539B | Gross Receipts |
Error Code 980
(1) Error Code 980 displayed Fields are:
111F | Gifts, Grants, Contributions - 170 Amount |
112F | Tax Revenues Levied |
113F | Value of Services 170 Amount |
114F | Total 170 Amount |
>>>> | Total 170 Amount Underprint |
(2) "SECTION 11 NOT PRESENT"
Error Code 980
Invalid Conditions
(1) Field 114F Computer and Field 114F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 980
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Field 114F Computer is equal to Field 111F plus Field 112F plus Field 113F.
(3) Verify Column F by adding each line across, change Fields as necessary.
(4) If the entries in Fields 111F, 112F and 113F are correct, change Field 114F to the computer generated amount.
Error Code 984
(1) Error Code 984 displayed Fields are:
117F | Amount from Line 4 |
118F | Gross Income from Interest 170 |
119F | Net Income from Unrelated Business 170 |
1110F | Other Income 170 |
1111F | Total Support 170 |
>>>> | Total Support 170 Underprint |
Error Code 984
Invalid Conditions
(1) If Field 1111F Computer and Field 1111F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 984
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Field 1111F Computer is equal to Field 117F plus Field 118F plus Field 119F, plus 1110F.
(3) Verify Column F by adding each line across, change Fields as necessary.
(4) If the entries in are correct, change Field 1111F to the computer generated amount.
Note: Be sure the filer carries the amount from Field 114F to Field 117F.
Error Code 986
(1) Error Code 986 displayed Fields are:
121F | Gifts, Grants, Contributions 509 |
122F | Gross Receipts from Admissions 509 |
123F | Gross Receipts from Activities 509 |
124F | Tax Revenues Levied 509 |
125F | Value of Services 509 |
126F | Total 509 |
>>>> | Total 509 Underprint |
Error Code 986
Invalid Conditions
(1) If Field 126F Computer and Field 126F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 986
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Field 126F Computer is equal to Field 121F plus Field 122F plus Field 123F, plus Field 124F plus Field 125F.
(3) Verify Column F by adding each line across, change Fields as necessary.
(4) If the entries in are correct, change Field 126F to the computer generated amount.
Error Code 990
(1) Error Code 990 displayed Fields are:
129F | Amount from Line 6 |
1210A | Gross Income from Interest |
1210B | Unrelated Business Taxable Income 509 |
1210C | Total of 10a and 10b 509 |
1211F | Net Income from Unrelated Activity 509 |
1212F | Other Income 509 |
1213F | Total Support 509 |
>>>> | Total Support 509 Underprint |
Error Code 990
Invalid Conditions
(1) Field 1213F Computer and Field 1213F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 990
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Field 1213F Computer is equal to Field 129F plus 1210C, plus 1211F, plus 1212F.
(3) Verify Column F by adding each line across, change Fields as necessary.
(4) If the entries in are correct, change Field 1213F to the computer generated amount.
Note: If there is an amount in Field 1210A or 1210B there must be an amount in Field 1210C also. Be sure the filer carries the amount from Field 126F to Field 129F.
2007 and prior Forms 990/990-EZ, Sections and Fields
(1) Form 990/990-EZ contains Sections 01 through 10.
(2) Tables with Field designations, maximum Field length, and Field titles are listed before each section.
Section 01
Field Descriptions
(1) Section 01 contains entity data, processing codes, dates and miscellaneous information.
(2) Listed below are the Fields contained in Section 01 showing the Field Designator, title, location on the return, and the maximum length:
|
|
| MAX. |
---|---|---|---|
RMIT> | Remittance | Blue/Green Money | 11 |
01NC | Name Control/Check Digit | Entity Section | 4 |
>>>> | Name Control Underprint |
| 4 |
01EIN | Employer Identification Number | EIN Block | 9 |
01TXP | Tax Period | Entity Section | 6 |
>> | Tax Period Underprint |
| 2 |
01CCC | Computer Condition Code | Dotted portion of Line 1a-1c, F990, Part I (Line 1-3 F990-EZ) | 10 |
01RCD | Received Date | Date Stamp | 8 |
01ORG | Organization Code | Right margin page 1 next to Item F | 1 |
01SS | Sub Section | Bottom right portion of the entity area | 2 |
01NPF | Non-PF Reason Code | Right margin, Schedule A, Part IV | 2 |
01ADC | Audit Code | Edit Sheet Line 2 | 1 |
01GRP | Group Return Code | Right margin, F990, page 1 next to Box H | 1 |
01SHB | Schedule B Indicator | Right margin Line 1 (F990), Line 1 (F990-EZ) | 1 |
01COR | Correspondence Indicator | Edit Sheet Line 4 | 2 |
01CRD | Correspondence Received Date | Edit Sheet Line 5 | 8 |
01IRI | IRI Code | Page 2 Upper Right Margin | 10 |
01CAF | CAF Indicator | Edit Sheet Line 3 | 1 |
01DDP | Daily Delinquency Penalty | Edit Sheet Line 7 | 6 |
>>>> | Daily Delinquency Underprint |
| 6 |
01PRE | Preparation Indicator | Bottom right margin, final page, next to Preparers SSN/PTIN box | 1 |
01ILQ | Influence Legislation | Schedule A Part III Line 1 | 1 |
01SEL | Sell, Exchange, Lease Property | Schedule A Part III Line 2a | 1 |
01LND | Lend Money or Extend Credit | Schedule A Part III Line 2b | 1 |
01GSF | Furnish Goods, Services or Facilities | Schedule A Part III Line 2c | 1 |
01CMP | Payment/ Compensation | Schedule A Part III Line 2d | 1 |
01TIA | Transfer Income or Assets | Schedule A Part III Line 2e | 1 |
01GSQ | Grants, Scholarships | Schedule A Part III Line 3a | 1 |
01APF | Do you have a Section 403(b) Annuity Plan | Schedule A Part III Line 3b | 1 |
01ECP | Did you Receive or Hold Easement for Conservation Purposes | Schedule A Part III Line 3c | 1 |
01CRC | Credit Counseling Question | Schedule A Part III Line 3d | 1 |
01DAF | Donor Advised Funds | Schedule A Part III Line 4a | 1 |
01MTD | Did you make Taxable Distributions Section 4966 | Schedule A Part III Line 4b | 1 |
01MDD | Did you make Distributions to DA or RP | Schedule A Part III Line 4c | 1 |
01NOD | Number of DAF's owned at (EOY) | Schedule A Part III Line 4d | 5 |
01AGG | Aggregate value of DAF's at (EOY) | Schedule A Part III Line 4e | 13 |
01TAS | Total amount of Support | Schedule A Part IV Line 13e | 11 |
01PSN | Preparer SSN/PTIN | Part X Preparer SSN/TIN (F990) Part V Preparer SSN/ (F990EZ) | 9 |
01PEN | Preparer EIN | Part X EIN (F990) Part V EIN (F990EZ) | 9 |
01RPC | Return Processing Code | TBD | 35 |
Field RMIT>
Remittance Amount
(1) Field RMIT> is the Remittance Amount. It is dollars and cents and is the blue/green edited money amount. This Field cannot be changed by Error Resolution.
Field 01NC
Name Control/Check Digit
(1) Field 01NC is the Name Control and Check Digit Field.
(2) Name Control: This Field is located in the Entity Section of the return.
(3) Check Digit: This Field is also a four position Field. There must be blanks in the first two positions and a letter of the alphabet (other than E, G or M) in the third and fourth positions.
Field 01NC
Invalid Conditions
(1) This Field is invalid if:
For Name Control, the first position is not alpha or numeric, the 2nd, 3rd or 4th position is not an alpha, numeric, hyphen, ampersand or blank, and there are any intervening blanks between characters.
For Check Digit, the first two positions are not blank and a letter of the alphabet (other than E, G or M) in the third and fourth positions is not present.
Field 01NC
Correction Procedures
(1) Check Field 01NC with the return. Correct any coding or transcription errors. Check Digits have priority over the Name Control. The method for determining the correct Name Control is shown in Document 7071, Name Control Job Aid, and (2) through (6) below.
If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB, or INOLES to secure the Name Control. If unable to secure the Name Control, SSPND 320.
If IDRS is not available, SSPND 351.
(2) The name control should be the first four characters of the name as follows:
If the organization is a corporation (e.g., name includes "Corporation" , "Inc.", "Foundation", "Fund"), edit the first four characters of the corporation name. Omit the word "the" when followed by more than one word.
If the organization is an individual, trust, or estate, edit the first four characters of the last name of the individual, trustee, beneficiary, or decedent.
If the organization is a political organization or political committee (Section 527), edit the first name of the individual.
(3) If an organization's name contains both "Fund" or "Foundation" and "Trust", apply either corporate or trust name control rules as follows:
If | Then |
The organization name contains the name of a corporation, | apply corporate name control rules (see (2)a. above). |
The organization name contains an individual's name, | apply trust name control rules (see (2)b. above). |
(4) Specific corporate name control examples to be used if "Corporation", "Inc.", "Foundation", or "Fund" are not present are:
Local, Chapter, or Post—Edit the first four characters of the name of the national organization if the words "Local", "Chapter", or "Post" are contained in the name.
Habitat for Humanity — Edit Habi
Little League — Edit Litt
American Legion — Edit Amer
AMVETS — Edit Amer
Boy Scouts of America (BSA) — Edit Boys
BPOE — Edit Bene
FOE — Edit Frat
VFW — Edit Vete
PTA—Edit PTA plus the first letter of the name of the state
PTO or PTSA— Edit the first four characters of the school
(5) Specific trust or estate name control examples are:
Estate—Edit the first four characters of the last name of the decedent
Corporate Trust—Edit the first four characters of the Corporation's name.
Individual trust—Edit the first four characters of the last name of the individual
All other trusts—Edit the first four characters of the last name of the trustee or beneficiary
(6) Specific political organization name control examples are:
Friends of Jane Doe — Edit Jane
Committee to Elect John Smith — Edit John
Citizens for John Doe — Edit John
Field 01EIN
Employer Identification Number (EIN)
(1) Field 01EIN is the Employer Identification Number.
(2) The EIN is a number assigned by IRS for identification of a business tax account. This Field is located in Box D, Forms 990/990-EZ.
Field 01EIN
Invalid Conditions
(1) This Field is invalid if:
It is not numeric,
It is less than nine characters,
The first two digits are: 00, 07-09, 17-19, 28, 29, 49, 78, 79 or 89,
It is all zeros or all nines.
Field 01EIN
Correction Procedures
(1) Check Field 01EIN with the return. Correct any coding or transcription errors.
(2) If the EIN was entered correctly, search for another valid EIN on the return and attachments and enter the correct number.
(3) If a correct number cannot be determined:
Research using Command Code NAMEB or NAMEE for the correct number.
SSPND 351 if IDRS is not available.
SSPND 320 if more than one number is found or if you are unable to determine a valid EIN. Indicate multiple EINs on Form 4227.
(4) If EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return. Continue processing the return.
Note: Do not send Letter 3875-C if:
* Three digitsor less of the EIN are transposed, different, or missing.
* When CC INOLES indicates the account has been merged to or merged from, or
* An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.
Field 01TXP
Tax Period
(1) Field 01TXP, Tax Period, is YYYYMM format.
Field 01TXP
Invalid Conditions
(1) This Field is invalid if:
It is not numeric,
Month is not 01-12,
It is equal to or later than the Processing Date.
Tax period is before 197012 for Form 990 and 198901 for Form 990-EZ.
Field 01TXP
Correction Procedures
(1) Check the return and attachments for the correct Tax Period. Correct any coding or transcription errors.
(2) If the Tax Period is equal to or later than the Processing Date, check to see if it is a "Final" return.
For non-final returns, if the tax period is more than three months but less than one year from the current date, correspond for confirmation of the tax period.
If tax period is less than four months, SSPND 480. Attach Form 4227 indicating "early filed".
If the return is a "Final," use Command Code GTSEC for Section 01 and enter "F" in Field 01CCC, if necessary. Change the Tax Period to the month preceding the received date.
(3) Edit CCC F (Final/Termination) if ALL of the following apply:
The return or an attachment is marked Final/Termination.
There are other indications the organization is out of business, closed, or merged.
Part IV, Line 59(B) is 0 (zero) or blank.
Part VI, Line 79 is marked yes.
Not a group return - item H(a)-(d) is no or blank and item I is blank.
If the taxpayer is attempting to file a Final/Termination, Form 990 and (a)-(e) are not met, send the return back to the filer.
(4) If the Tax Period is prior to 198901 for Form 990-EZ, SSPND 610. Rejects will convert and process as Form 990.
(5) If the Tax Period is prior to 197012 for Form 990 or 990-EZ, SSPND 620. Attach Form 4227 stating "non-ADP ".
Field 01CCC
Computer Condition Codes
(1) Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from the dotted portion of Line 1a-1c, Part I, Form 990, or line 1-3, Form 990-EZ. See Exhibit 3.12.12-17 for a description of the codes and their uses.
Field 01CCC
Invalid Conditions
(1) This Field is invalid if:
The entry is other than blank, "D ", "F", "G", "L", "R", "T", "V" , "W", "Y", "3" or "7",
CCCs "F" and "Y" are both present,
CCC "7" is present with both CCCs "D" and "R".
Field 01CCC
Correction Procedures
(1) Compare the entry on the screen to the entry on the return. Correct any coding or transcription errors.
(2) If the codes were entered correctly, refer to the return and Exhibit 3.12.12-17 to determine which codes are necessary.
(3) If CCCs "F" and "Y" are both present, determine if it is a final return. Identify Forms 990/990-EZ returns as "Final" only if ALL of the following apply:
The return or an attachment is marked "Final", or there is other indication the organization is out of business, closed or merged.
Total Assets End of Year (Part IV, Line 59(B), Form 990, or Part II, Line 25(B), Form 990-EZ) are zero or blank.
The answer to the questions in Part VI, Line 79 (Form 990), or Part V, Line 36 (Form 990-EZ) is "Yes ".
Note: This applies for all returns marked Final.
(4) If the return is not a final return, delete the "F" code.
(5) If the return is a final return or is not for a short period, delete the "Y" code.
(6) If CCCs "7", "D", and "R" are all present, determine the correct CCCs:
If CCC "7"is correct delete the "R" and "D".
If CCC "7"is not correct, delete CCC "7".
Field 01RCD
Received Date
(1) Field 01RCD is the Received Date. It is YYYYMMDD format. This Field is required and is transcribed from the date stamp on page one of the return.
Field 01RCD
Invalid Conditions
(1) This Field is invalid if it is:
Not present,
Not in YYYYMMDD format,
Later than the current processing date,
Not within the valid year, month, day range,
Prior to the ADP date of 197012 for Form 990 and 198901 for Form 990-EZ.
Field 01RCD
Correction Procedures
(1) Compare Field 01RCD with the received date stamp on the return. Correct any coding or transcription errors.
(2) If the Received Date stamp is "invalid" (I.E. 20110115 in lieu of 20120115), correct accordingly.
(3) If the filer indicates on the return or an attachment that an unsuccessful attempt was made to timely file electronically, enter a timely received date.
(4) Determine the received date in the following priority when it is required and there is no valid date stamp or handwritten received date:
Note: If an envelope is not attached use the postmark date stamped on the face of the return.
The envelope postmark or delivery shipment date.
Note: If a date is stamped, the priority list would not be needed; however, if there is more than one received date stamped on the document, the proper date would depend whether the document was properly addressed. If the document is properly addressed but the Service misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used.
Service Center Automated Mail Processing System (SCAMPS) digital date
The Revenue Agent/Officer's signature date
The signature date
The Julian Date in the DLN, minus 10 days
Note: Use signature date only if the signature date is within the current processing year.
Caution: The ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ from the Return Due Date (RDD), regardless of Saturday, Sunday or Holiday extension dates.
Field 01ORG
Organization Code
(1) Field 01ORG, Organization Code , is transcribed from the right margin next to Item F on page 1. This Field is used to identify the type of organization filing the return.
Field 01ORG
Invalid Conditions
(1) This Field is invalid if other than "1", "3", "4", or "9".
Field 01ORG
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If necessary, refer to the return to determine the correct code. Valid codes are:
IF RETURN SHOWS: | CODE |
---|---|
IRS Label Subsection 01-25, 50, 60, 70, 71, or Item J, 501(c) box is checked, | 1 |
|
|
Item J, 4947(a)(1), box is checked | 3 |
IRS label subsection 91 | 3 |
"≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | 9 |
the 527 box is checked in Item J of the entity section (SS82), | 4 |
(3) If Box K is checked and gross receipts are ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ treat as a "0"(zero) Filer. Enter Organization Code "9". When EC 970 displays, follow applicable instructions.
(4) If no boxes are checked on Item J and the return does not have a preaddressed label, research INOLES for the correct subsection. Code accordingly.
Field 01SS
Sub Section
(1) Field 01SS, Sub Section, is located in the bottom right portion of the entity area.
Field 01SS
Invalid Conditions
(1) This Field is invalid if other than 00, 02 through 20, 22 through 27, 28, 50, 60, 70, 71, 81, 82, or 91.
Field 01SS
Correction Procedures
(1) Refer to Item J to determine the correct code. Correct any coding or transcription errors.
(2) If no errors are found or the return does not have a preaddressed label, research INOLES for the correct code. Valid codes are 00, 02 through 20, 22 through 28, 50, 60, 70, 71, 81, 82, or 91.
(3) If there is no SS on INOLES and the return is for a "National Railroad Retirement Investment Trust", enter "28" in Field 01SS. If the Tax Period for the "National Railroad Retirement Investment Trust" is prior to 199312, also enter "R" and "V" in Field 01CCC.
(4) If unable to determine correct Sub Section, enter "00" in Field 01SS.
Field 01NPF
Non-PF Reason Code
(1) Field 01NPF, Non-PF Reason Code , is transcribed from the right margin of Schedule A, Part IV.
Field 01NPF
Invalid Conditions
(1) This Field is invalid if other than 01 through 15 or blank.
Field 01NPF Correction Procedures
(1) Correct any coding or transcription errors.
(2) Refer to Schedule A, Part IV, to determine the correct code. Valid codes are:
Part IV Box | NPF Code | Subsection Code | Foundation Code |
---|---|---|---|
Box 5 | 01 | 03 | 10 |
Box 6 | 02 | 03 | 11 |
Box 7 | 03 | 03 | 12* |
Box 8 | 04 | 03 | 14 |
Box 9 | 05 | 03 | 12** |
Box 10 | 06 | 03 | 13 |
Box 11a | 07 | 03 | 15 |
Box 11b | 08 | 03 | 15 |
Box 12 | 09 | 03 | 16 |
Box 13 | 10 | 03 | 17 |
Box 13, Type I | 12 | 03 | 17 |
Box 13, Type II | 13 | 03 | 17 |
Box 13, Type III | 14 | 03 | 17 |
Box 13, Type III Other | 15 | 03 | 17 |
Box 14 | 11 | 03 | 18 |
Note: If Box 13 is checked one of the Type Boxes described above must also be checked. This is a required Item.
Note: If the organization is a PTA and box 6 is checked , research for the correct NPF Code.
** Use NPF 05 if the organization's name includes "Research" or "Laboratory ", etc.
Field 01ADC
Audit Code
(1) Field 01ADC, Audit Code, is located on Line 2 of the edit sheet.
Field 01ADC
Invalid Conditions
(1) This Field is invalid if other than "1", "2", "3", or blank.
Field 01ADC
Correction Procedures
(1) Refer to Line 2 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors.
(2) Correct codes are:
Blank—This Field must be blank if Field 01ORG is "9" or the following conditions (b) through (d) do not apply.
1—Frivolous return and taxpayer has not provided a Schedule A or Field 01NPF is blank.
2—Schedule A or Non-PF Reason Code is missing and taxpayer has not provided a Schedule A.
3—No reply to FYM mismatch correspondence.
(3) Audit Code Priority: If more than one Audit Code condition is present, the Audit Code with the lowest number takes precedence.
Field 01GRP
Group Return Code
(1) Field 01GRP, Group Return Code, is transcribed from the right margin of Page 1, Form 990, next to Box H. Field 01GRP does not apply to Form 990-EZ.
Field 01GRP
Invalid Conditions
(1) This Field is invalid if other than "7", "8" or blank.
Field 01GRP
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Refer to the return to determine the correct code. Identify a group return in one of the following ways:
Group Return is noted on the return or attachment.
Item H(a) of the entity section is "yes" and the Group Exemption (GEN) is written in Item I.
There is a list of subordinates attached.
There is a statement on the return or attachment that all affiliates are included on the group return.
Note: If Item H(a) is checked "No" and Item H(c) is checked "Yes", DO NOT consider the return a group return.
(3) Valid Group Return Codes are:
Blank—if the return is not for a group.
7— group return with a list indicating that all the affiliates are included, or there is no response to correspondence.
8— group return with a list indicating that only some of the affiliates are included. (Rejects will input FRM49 per (5) below.)
(4) Use Group Return Code "8" if there is an attachment or statement indicating that not all affiliates are included on the return, or if GEN #0229 (Line I) is present. Send the return back to the filer if a list of affiliates isn't present.
(5) Once a list of affiliates to be included in the filing is received, Rejects will:
Verify the parent's EIN and verify that the parent EIN is on the BMF by using IDRS Command Code INOLES before inputting TC 590.
Input Command Code FRM49, TC 590, Closing Code 14, for each of the affiliates covered by the return.
Note: Transaction Code 590 with Closing Code 14 requires the parent EIN as part of the transaction.
Field 01SHB
Schedule B Indicator
(1) Field 01SHB, Schedule B Indicator, is located on page 1, Form 990, to the right of Line 1 or Form 990-EZ Line 1.
Field 01SHB
Invalid Conditions
(1) Field 01SHB is invalid if other than "1", "2", or blank.
Field 01SHB
Correction Procedures
(1) Refer to the right of Line 1, Form 990, or Line 1, Form 990-EZ, for the correct code. Correct any coding or transcription errors.
(2) Remember we will no longer correspond with the filer for information. The return will be sent back. Substitute correspond with send the return back to the filer.
(3) Correct codes are:
If | And | Then |
---|---|---|
Tax Period is prior to 200012 |
| Blank Field 01SHB |
Tax Period is 200012 and subsequent | Schedule B is attached and Line 1e (F-990) or Line 1 (F-990EZ) is $5,000.00 or greater | Enter "1" in Field 01SHB |
Tax Period is 200012 and subsequent | Item M (F990), or Item H (F990-EZ) in the entity section is not checked, Schedule B is not attached and Line 1e is $5,000.00 or greater | Send the return back to the filer. |
Line 1e (F-990) or Line 1 (F-990EZ) is blank or less than $5,000.00 | Item M (F-990) or Item H (F-990EZ) is or is not checked | Blank Field 01SHB |
Line 1e (F-990) or Line 1 (F-990EZ) is $5,000.00 or greater | Schedule B is attached and complete | Enter "1" in Field 01SHB |
Line 1e (F-990) or Line 1 (F-990EZ) is $5,000.00 or greater | Item M (F990), or Item H (F990-EZ) in the entity section is checked, Schedule B is not attached | Enter "2" in Field 01SHB. |
Note: We will no longer accept a substitute Schedule B. Schedule B must be complete. A Schedule B must include at least one name and amount in Part I over $5,000.00. "0", "dash", "N/A" or "not liable" are acceptable entries. Anonymous is acceptable for the name. Check Schedule B, Page 1 to see if any of the Special rules Boxes are checked and applicable.
Field 01COR
Correspondence Indicator
(1) Field 01COR, Correspondence Indicator , is located on Line 4 of the Edit Sheet.
Field 01COR
Invalid Conditions
(1) This Field is invalid if other than "11", "12", "13", "14", "15", "16", "21", "22", "23", "24" or blank.
Field 01COR
Correction Procedures
(1) Refer to Line 4 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors.
(2) Refer to the return and any attached correspondence to determine the correct code. Correct Correspondence Indicators are:
11—Reply with all information— Use when the taxpayer's response to our request is complete; all of the information we requested is provided. (Enter the CRD if after the RDD.)
12—Reply with some information— Use when the taxpayer provides some of the information we requested, (Enter CCC "3".)
13—Reply with no information— Use when the taxpayer responds to our inquiry, but does not provide the information we requested, (Enter CCC "3".)
14—No Reply— Use when the taxpayer does not respond to our request, (Enter CCC "3".)
21—Reply with all information— Use when the taxpayer's response to our request for missing IRI items is complete; all of the information we requested is provided. (Enter the CRD if after the RDD).
22—Reply with some information— Use when the taxpayers provides some of information we requested on missing IRI items. (Enter CCC 3 and the appropriate entry in Field 01IRI).
23—Reply with no information— Use when the taxpayers responds on missing IRI items but does not provide the information we requested. (Enter CCC 3 and the appropriate entry in Field 01IRI).
24—No Reply— Use when the taxpayer does not respond to our request for missing IRI items. (Enter CCC 3 and the appropriate entry in Field 01IRI)
Field 01CRD
Correspondence Received Date
(1) Field 01CRD, Correspondence Received Date, is in Year, Month, Day (YYYYMMDD) format.
(2) Field 01CRD is located on Line 5 of the Edit Sheet. It is used when correspondence was initiated. The entry reflects the date a complete reply was received.
Field 01IRI
IRI Code
(1) Field 01IRI is located, on page 2 in the upper right margin.
(2) There can be a maximum of 5 – 2 digit codes present for a total of 10 characters.
Field 01IRI
Invalid Conditions
(1) This Field is invalid if other than 2 digit numeric, blank and:
Form 990 Field 01IRI is invalid if other than 30–38, 50, 61, 90, 92, 94, 95, 96, 98 or blank.
Form 990-EZ Field 01IRI is invalid if other than 30, 33–38, 41, 42, 50, 61, 62, 64, 90, or blank.
Field 01IRI
Correction Procedures
(1) The codes and their meanings are as follows:
Correspondence Items | IRI Code and Applicable Form |
---|---|
Missing Signature | 90 — Both Forms |
Wrong Revision of Form 990. For Tax Periods 2008 and Subsequent the filer should use the 2008 revision of Form 990 | 98 — Form 990 |
Part II | 92 — Form 990 |
Part IV | 94 — Form 990 |
Part V | 95 — Form 990 |
Part XI | 96 — Form 990 |
Part I, Filed 990-EZ, should have filed a 990 | 61 — Both Forms |
Part II | 62 — Form 990-EZ |
Part IV | 64 — Form 990-EZ |
Schedule A entire or wrong revision filed | 30 — Both Forms |
Sch. A Part I | 31 — Form 990 |
Sch. A Part I | 41 — Form 990-EZ |
Sch. A Part II | 32 — Form 990 |
Sch. A Part II | 42 — Form 990-EZ |
Sch. A Part III | 33 — Both Forms |
Sch. A Part IV | 34 — Both Forms |
Sch. A Part IV-A | 38 — Both Forms |
Sch. A Part V | 35 — Both Forms |
Sch. A Part VI-A | 36 — Both Forms |
Sch. A Part VII | 37 — Both Forms |
Sch. B | 50 — Both Forms |
Field 01CAF
CAF Indicator
(1) Field 01CAF, CAF Indicator, is no longer edited by Document Perfection. If this Field displays, delete the entry.
Field 01DDP
Daily Delinquency Penalty
(1) Field 01DDP, Daily Delinquency Penalty, is located on Line 7 of the Edit Sheet.
Field 01DDP
Penalty Amounts
(1) The law provides for a daily penalty for failure to file a return (determined with regard to any extension of time for filing) or for filing an incomplete return unless failure is due to reasonable cause.
Exception: Churches not required to file (FRC 06), and "zero" filers.
For tax years ending on or after July 30, 1996, the penalty is $20 a day. The maximum penalty may be as much as $10,000 or five percent of gross receipts for the year, whichever is less.
For tax years ending before July 30, 1996, the penalty is $10 a day. The maximum penalty may be as much as $5,000 or five percent of gross receipts for the year, whichever is less.
If the organization has gross receipts exceeding $1,000,000.00 for any year the law provides for a penalty of $100 a day. The maximum penalty may be as much as $50,000.
(2) Gross receipts are computed as follows:
Form 990: Add Lines 6b, 8b(A), 8b(B), 9b, 10b and 12.
Form 990-EZ: Add Lines 5b, 6b, 7b and 9.
Field 01DDP
Invalid Conditions
(1) This Field is invalid if:
It is not numeric,
The last digit is other than zero and the Tax Period is prior to 198712.
Field 01DDP
Correction Procedures
(1) Refer to Line 7 of the Edit Sheet to determine the correct entry. Correct any coding or transcription errors.
(2) If transcribed correctly and penalty was computed by a Revenue Officer or Examination, SSPND 640 and prepare Form 4227. Annotate on Form 4227 "cancel to Exam". DO NOT change the DDP amount unless instructed by the preparer to do so.
Field 01PRE
Preparation Indicator
(1) Field 01PRE, Preparation Indicator , is transcribed from the bottom right margin of the final page of the return next to the Preparers SSN/PTIN Box.
Field 01PRE
Invalid Conditions
(1) This Field is invalid if other than "1" or blank.
Field 01PRE
Correction Procedures
(1) Refer to the signature area to determine the correct code. Correct any coding or transcription errors. Correct codes are:
Blank— If the signature or name of the preparer is not present.
1— If the signature, name of the preparer, or firm name is present.
Note: A paid preparer may sign the original return by rubber stamp, mechanical device, or computer software.
Field 01ILQ
Influence Legislation Question Code
(1) Field 01ILQ, Influence Legislation Question Code, is located on Schedule A, part III, Line 1.
Field 01SEL
Sell, Exchange Lease Property Question Code
(1) Field 01SEL, Sell, Exchange Lease Property Question Code, is located on Schedule A, part III, Line 2a.
Field 01LND
Lend Money or Extend Credit Question Code
(1) Field 01LND, Lend Money or Extend Credit Question Code, is located on Schedule A, part III, Line 2b.
Field 01GSF
Furnish Goods, Services or Facilities Question Code
(1) Field 01GSF, Furnish Goods, Services or Facilities Question Code, is located on Schedule A, part III, Line 2c.
Field 01CMP
Payment Compensation Question Code
(1) Field 01CMP, Payment Compensation Question Code, is located on Schedule A, part III, Line 2d.
Field 01TIA
Transfer Income or Assets Question Code
(1) Field 01TIA, Transfer Income or Assets Question Code, is located on Schedule A, part III, Line 2e.
Field 01GSQ
Grants Scholarships Question Code
(1) Field 01GSQ, Grants/Scholarships Question Code, is located on Schedule A, Part III, Line 3a.
Field 01APF
Annuity Plan Question Code
(1) Field 01APF, Annuity Plan Question Code, is located on Schedule A, Part III, Line 3b.
Field 01ECP
Conservation Easement Question Code
(1) Field 01ECP, Conservation Easement Question Code, is located on Schedule A, part III, Line 3c.
Field 01CRC
Credit Counseling Question
(1) Field 01CRC, Credit Counseling Question, is located on Schedule A, Part III, Line 3d.
Field 01DAF
Did organization Have Donor Advised Funds
(1) Field 01DAF, Did Organization Have Donor Advised Funds, is located on Schedule A, Part III, Line 4a.
Field 01MTD
Taxable Distributions Question Code
(1) Field 01MTD, Taxable Distributions Section 4966 Question Code, is located on Schedule A, Part III, Line 4b.
Field 01MDD
Distributions to DA or RP
(1) Field 01MDD, Distributions to DA or RP Question Code , is located on Schedule A, Part III, Line 4c
Field 01NOD
Number of DAF's (EOY)
(1) Field 01NOD, Number of DAF's at (EOY), is located on Schedule A, Part III, Line 4d.
Field 01AGG
Aggregate Value of DAF's
(1) Field 01AGG, Aggregate Value of DAF's, is located on Schedule A, Part III, Line 4e.
Field 01TAS
Total Amount of Support
(1) Field 01TAS, Total Amount of Support, is located on Schedule A, Part IV, Line 13e.
Field 01PSN
Preparer SSN/PTIN
(1) Field 01PSN , Tax Preparer SSN/PTIN, is transcribed from the preparer SSN/PTIN box in the signature portion of the return.
(2) The entries are any combination of numerics except all "zeros" or all " nines". The first character may be a " P".
Field 01PSN
Invalid Conditions/
Correction Procedures
(1) Field 01PSN is invalid if the first position is other than numeric or "P".
(2) Field 01PSN is invalid if the Field is all zeroes or all nines or the first position is "P" and the remaining positions are all zeroes or all nines.
(3) Field 01PSN is invalid if other than the first position is not numerics.
(4) Delete the Field. Do not attempt to correct the Field.
Section 02
Data Address Fields
(1) Section 02 contains address changes and the In-Care-of-Name Line.
If... | Then... |
The INOLES address is the same as the address on the return, | Delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, Delete the Address only. |
The INOLES address is different from the address on the return, | Research ENMOD for a pending address change. |
A pending address change is found on ENMOD, | Delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, Delete the Address only. |
No pending address is found on ENMOD. | SSPND 320 to Entity Control for address change. |
Section 02
Field Descriptions
(1) Listed below are the Fields contained in Section 02 showing the Field designator, title, location on the return, and maximum length:
|
|
| MAX. |
---|---|---|---|
02CON | Care of Name | Entity Section | 35 |
02FAD | Foreign Address | Entity Section | 35 |
02ADD | Street Address | Entity Section | 35 |
02CTY | City | Entity Section | 22 |
02ST | State | Entity Section | 2 |
02ZIP | ZIP Code | Entity Section | 12 |
Field 02CON
In Care of Name Line
(1) Field 02CON, In Care of Name Line, is located in the Entity Section of the return.
(2) Field 02CON has 35 positions and the valid characters are alpha, numeric, ampersand, dash, slash or percent.
Note: The first character of the "in-care-of" name must be alpha or numeric.
Invalid Conditions
(1) This Field is invalid if any of the following conditions exist:
The first position is a % sign and the second position is not blank.
The first character of the "in-care-of" name is not alpha or numeric.
There are two consecutive blanks between significant characters.
Correction Procedure
(1) Check for transcription errors and correct as needed.
If... | Then... |
A % (percent) is in the first position, |
|
A blank is in the first position, |
|
The first character of the "in-care-of" name is not alpha or numeric, |
|
Two consecutive blanks present between significant characters, |
|
Field 02FAD
Foreign Address
(1) Field 02FAD is located in the Entity Address Section of the return. This Section will contain data when a foreign address is present on the return. Field 02FAD should not be present on "G" Coded returns.
(2) Code & Edit will use //$ to identify the beginning and ending of a foreign country code. For example /EI/$ is edited for Ireland and /GM/$ is edited for Germany.
Field 02FAD
Invalid Conditions
(1) This Field is invalid if any of the following conditions exist:
The Field contains other than alpha, numeric or special characters,
The first position is blank,
Any character follows two consecutive blanks,
There are more than 35 characters present for this Field on the return.
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.
Field 02FAD
Correction Procedures
(1) 1. Correct all coding and transcription errors.
If... | Then... |
Field 02FAD is present |
|
A foreign address is not present on the return |
|
(2) If Form 8822 (Change of Address) is attached to the return, compare the name and address information on the Form 8822 to the return.
If... | Then... |
The information is the same | Take no action and continue processing. |
The information is different |
Note: The lead Tax Examiner is required to batch all Forms 8822 daily and send them to Entity Control for expedite processing. |
Field 02ADD
Street Address
(1) Field 02ADD, Street Address, is located in the Entity Section of the return. This section will contain data the address change box has been checked.
Field 02ADD
Invalid Conditions
(1) This Field is invalid if any of the following conditions exist:
The street address is present and the first position is blank,
Any character not alphabetic, numeric, blank, hyphen, or slash is present,
There are two consecutive blanks followed by valid characters,
The first position is not alphabetic or numeric.
Field 02ADD
Correction Procedures
(1) Check the screen entry with the entry on the return and attachments. Correct any coding or transcription errors.
(2) If the Field cannot be perfected, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.
Field 02CTY
City
(1) Field 02CTY, City, is located in the entity section of the return.
Major City Code
(1) Certain cities within each state are designated "Major Cities" and are assigned a special code of two alpha characters.
The Major City Code represents both the city and state.
ISRP will enter the Major City Code as appropriate.
It is transcribed with no intervening blanks and no other characters in the City or State Fields.
Field 02CTY
Invalid Conditions
(1) This Field is invalid if:
Any character not alphabetic or blank is present,
City is present and the first position is blank,
City is present and the second and third positions are blank,
Any characters follow the first two adjoining blanks,
An invalid Major City Code is present,
Fewer than three characters are present unless a valid Major City Code is present.
(2) Refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations, for valid Major City Codes.
Field 02CTY
Correction Procedures
(1) Compare the screen entry with the entry on the return and attachments. Correct any coding or transcription errors.
(2) If unable to correct, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.
Field 02ST
State
(1) Field 02ST, State, is located in the entity section of the return.
Field 02ST
Invalid Conditions
(1) This Field is invalid if it is not contained in the State Code Table in Document 7475.
Field 02ST
Correction Procedures
(1) Check the Field on the screen with the entry on the return and attachments. Correct any coding or transcription errors.
(2) If unable to perfect, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.
Field 02ZIP
ZIP Code
(1) Field 02ZIP is the ZIP Code. It is located in the entity section of the return.
Field 02ZIP
Invalid Conditions
(1) This Field is invalid if:
Blank.
The fourth and fifth position are 00.
Field 02ZIP
Correction Procedures
(1) Check the Field on the screen with the entry on the return. Correct any coding or transcription errors.
(2) If a valid ZIP Code is not on the return, check any attachments and envelope. Research INOLES, refer to Document 7475.
(3) If a valid ZIP Code cannot be located, use the first three digits of the ZIP Code for the city or state and 01 for the fourth and fifth digits.
Section 03
Field Descriptions
(1) All of the Fields in this section and are located in Part I of both returns.
(2) Fields 03G, 03K, 03N, 03Q and 03T are positive only. The remaining Fields can be positive or negative.
(3) Field 03GAM is either "1" or blank.
(4) Listed below are the Fields contained in Section 03 showing the Field designator, title, location on the return, and maximum length:
|
| LINE | LINE | MAX. |
---|---|---|---|---|
03A | Total Contributions | 1e | 1 | 11 |
03B | Program Service Revenue | 2 | 2 | 11 |
03C | Membership Dues and Assessments | 3 | 3 | 11 |
03D | Interest on Savings | 4 | N/A | 11 |
03E | Dividend | 5 | N/A | 11 |
03F | Gross Rents | 6a | N/A | 11 |
03G | Less: Rental Expenses | 6b | N/A | 11 |
03H | Net Rental Income | 6c | N/A | 11 |
>>>> | Net Rental Income Computer |
|
| 11 |
03I | Other Investment Income | 7 | 4 | 11 |
03J | Gross Amount from Sale of Assets—Col. (A), Securities | 8a(A) | N/A | 11 |
03K | Less: Cost, Basis Sales Expenses—Col. (A), Securities | 8b(A) | N/A | 11 |
03L | Gain/Loss—Column (A) | 8c(A) | N/A | 11 |
>>>> | Gain/Loss-Column (a) Computer |
|
| 11 |
03M | Gross Amount from Sale of Assets—Col. (B), Other | 8a(B) | 5a | 11 |
03N | Less: Cost, Basis Sales Expenses—Col. (B), Other | 8b(B) | 5b | 11 |
03O | Gain/Loss—Column (B) | 8c(B) | 5c | 11 |
>>>> | Gain/Loss-Column (B) Computer |
|
| 11 |
03GAM | Gaming Income Question Code | 9 | 6 | 1 |
03P | Gross Revenue | 9a | 6a | 11 |
03Q | Less: Direct Expenses | 9b | 6b | 11 |
03R | Net Income or (loss) from special events | 9c | 6c | 11 |
>>>> | Net Income or (loss) from special events Computer |
|
| 11 |
03S | Gross Sales of Inventory | 10a | 7a | 11 |
03T | Less: Cost of Goods Sold | 10b | 7b | 11 |
03U | Gross Profits or (loss) from sales of Inventory | 10c | 7c | 11 |
>>>> | Gross Profits or (loss) from sales of Inventory Computer |
|
| 11 |
03V | Other Revenue | 11 | 8 | 11 |
03W | Total Revenue | 12 | 9 | 12 |
0310 | Grants and Similar Amounts Paid | N/A | 10 | 11 |
0311 | Benefits Paid to or for Member | N/A | 11 | 11 |
0312 | Salaries, Other Compensation and Employee Benefits | N/A | 12 | 11 |
0313 | Program Services Expenses | 13 | N/A | 11 |
>>>> | Total Revenue Computer |
|
| 12 |
03X | Fund-raising | 15 | N/A | 11 |
0316 | Payment to Affiliates | 16 | N/A | 11 |
03Y | Total Expenses | 17 | 17 | 11 |
03Z | Excess or (deficit) for the year | 18 | 18 | 11 |
>>>> | Excess or (deficit) for the year Computer |
|
| 11 |
03AA | Other Changes in net assets | 20 | 20 | 11 |
03AB | Net Assets, End of Year (EOY) | 21 | 21 | 12 |
>>>> | Net Assets, End of Year (EOY) Computer |
|
| 12 |
Section 03
Invalid Conditions/
Correction Procedures
(1) These Fields are invalid if they are not all numeric or blank.
(2) Refer to the return to verify the entry. Correct any coding or transcription errors
(3) If a Field which is invalid for a Form 990-EZ displays, delete the Field.
Section 04
Field Descriptions
(1) All of the Fields in Section 04 are dollars only and are positive or negative with the exception of Field 0422.
(2) Listed below are the Fields contained in Section 04 showing the Field designator, title, location on the return, and maximum length:
|
|
| LINE | MAX. |
---|---|---|---|---|
04A22 | Grants from DAFs | 22a(A) | N/A | 11 |
0422 | DAFs Foreign Grants Checkbox | 22a Checkbox | N/A | 1=Yes |
04B22 | Other Grants and Allocations | 22b(A) | N/A | 11 |
0422B | Other Grants and Allocations Checkbox | 22b Checkbox | N/A | 1=Yes |
0423A | Specific Assistance | 23(A) | N/A | 11 |
0424A | Benefits to/for Members | 24(A) | N/A | 11 |
04A | Compensation of Officers | 25a(A) | N/A | 11 |
04B25 | Compensation of Former Officers | 25b(A) | N/A | 11 |
04C25 | Compensation and Other Distributions | 25c(A) | N/A | 11 |
04B | Other Salaries and Wages | 26(A) | N/A | 11 |
0427A | Pension Plan Contributions | 27(A) | N/A | 11 |
0428A | Other Employee Benefits | 28(A) | N/A | 11 |
04C | Payroll Taxes | 29(A) | N/A | 11 |
04D | Professional Fund-raising Fees | 30(A) or (D) (if both are present, Column (A)) | N/A | 11 |
0431A | Accounting Fees | 31(A) | N/A | 11 |
0432A | Legal Fees | 32(A) | N/A | 11 |
0433A | Supplies | 33(A) | N/A | 11 |
0434A | Telephone | 34(A) | N/A | 11 |
0435A | Postage and Shipping | 35(A) | N/A | 11 |
0436A | Occupancy | 36(A) | N/A | 11 |
0437A | Equipment rental and Maintenance | 37(A) | N/A | 11 |
0438A | Printing and Publications | 38(A) | N/A | 11 |
0439A | Travel | 39(A) | N/A | 11 |
0440A | Conferences, Conventions and Meetings | 40(A) | N/A | 11 |
0441A | Interest | 41(A) | N/A | 11 |
0442A | Depreciation, Depletion Amt | 42(A) | N/A | 11 |
04A43 | Other Expenses(A) | 43a(A) | N/A | 11 |
04B43 | Other Expenses(B) | 43b(A) | N/A | 11 |
04C43 | Other Expenses(C) | 43c(A) | N/A | 11 |
04D43 | Other Expenses(D) | 43d(A) | N/A | 11 |
04E43 | Other Expenses(E) | 43e(A) | N/A | 11 |
0444A | Total Expenses | 44(A) | N/A | 11 |
0445A | Cash - BOY | 45(A) | N/A | 11 |
0445B | Cash - EOY | 45(B) | N/A | 11 |
0446A | Savings and Temporary Investment - BOY | 46(A) | N/A | 11 |
0446B | Savings and Temporary Investment - EOY | 46(B) | N/A | 11 |
0447A | Accounts Receivable - BOY | 47c(A) | N/A | 11 |
0447B | Accounts Receivable - EOY | 47c(B) | N/A | 11 |
0448A | Pledges Receivable - BOY | 48c(A) | N/A | 11 |
0448B | Pledges Receivable - EOY | 48c(B) | N/A | 11 |
0449A | Grants Receivable - BOY | 49(A) | N/A | 11 |
0449B | Grants Receivable - EOY | 49(B) | N/A | 11 |
0450A | Curr-Form-Rcvbl- BOY | 50a(A) | N/A | 11 |
04A50 | Curr-Form-Rcvbl-EOY | 50a(B) | N/A | 11 |
0450B | Receivables-Disqualified Persons-BOY | 50b(A) | N/A | 11 |
04B50 | Receivables-Disqualified Persons-EOY | 50b(B) | N/A | 11 |
0451A | Other Notes and Loans Receivable - BOY | 51c(A) | N/A | 11 |
0451B | Other Notes and Loans Receivable - EOY | 51c(B) | N/A | 11 |
0452A | Inventories for Sale or Use - BOY | 52(A) | N/A | 11 |
0452B | Inventories for Sale or Use - EOY | 52(B) | N/A | 11 |
0453A | Prepaid Expenses and Deferred Charges - BOY | 53(A) | N/A | 11 |
0453B | Prepaid Expenses and Deferred Charges - EOY | 53(B) | N/A | 11 |
Section 04
Invalid Conditions/
Correction Procedures
(1) These Fields are invalid if they are not all numeric or blank.
(2) Refer to the return to verify the entry. Correct any coding or transcription errors.
(3) If a Field which is invalid for a Form 990-EZ displays, delete the Field.
(4) All organizations must complete Column A, Part II, Form 990. Send the return back to the filer if missing.
Section 05
Field Descriptions
(1) Listed below are the Fields contained in Section 05 showing the Field designator, title, and location on the return. Money Fields are Dollars Only and can be Positive or Negative. All other Fields are one character except Field 0575A which can be up to 3 digits or blank.
|
| LINE No. | LINE No. |
---|---|---|---|
0554A | Investments - Publicly Traded Securities - BOY | 54a(A) | N/A |
05A54 | Investments - Publicly Traded Securities - EOY | 54a(B) | N/A |
0554B | Investments-Other-Securities - BOY | 54b(A) | N/A |
05B54 | Investments-Other-Securities - EOY | 54b(B) | N/A |
0555A | Investments, Land, Buildings, Equipment BOY | 55c(A) | N/A |
0555B | Investments, Land, Buildings, Equipment EOY | 55c(B) | N/A |
0556A | Other Investments - BOY | 56(A) | N/A |
0556B | Other Investments - EOY | 56(B) | N/A |
0557A | Land, Buildings and Equipment - BOY | 57c(A) | N/A |
0557B | Land, Buildings and Equipment - EOY | 57c(B) | N/A |
0558A | Other Assets - BOY | 58(A) | N/A |
0558B | Other Assets - EOY | 58(B) | N/A |
05E | Total Assets, Beginning of Year (BOY) | 59(A) | 25(A) |
>>>> | Total Assets, Beginning of Year (BOY) underprint |
|
|
05F | Total Assets, End of Year (EOY) | 59(B) | 25(B) |
0560A | Accounts Payable and Accrued Expenses - BOY | 60(A) | N/A |
0560B | Accounts Payable and Accrued Expenses - EOY | 60(B) | N/A |
0561A | Grants Payable - BOY | 61(A) | N/A |
0561B | Grants Payable - EOY | 61(B) | N/A |
0562A | Deferred Revenue - BOY | 62(A) | N/A |
0562B | Deferred Revenue - EOY | 62(B) | N/A |
0563A | Loans from Officers, Directors, Trustees, ect-BOY | 63(A) | N/A |
0563B | Loans from Officers, Directors, Trustees, ect-EOY | 63(B) | N/A |
05G | Tax Exempt Bond Liabilities—BOY | 64a(A) | N/A |
05H | Tax Exempt Bond Liabilities—EOY | 64a(B) | N/A |
05I | Mortgages, Notes Payable, BOY | 64b(A) | N/A |
05J | Mortgages, Notes Payable, EOY | 64b(B) | N/A |
0565A | Other Liabilities - BOY | 65(A) | N/A |
0565B | Other Liabilities - EOY | 65(B) | N/A |
05K | Total Liabilities, BOY | 66(A) | 26(A) |
05L | Total Liabilities, EOY | 66(B) | 26(B) |
05M | Retained Earnings, BOY | 72(A) | N/A |
05N | Retained Earnings, EOY | 72(B) | N/A |
05O | Total Net Assets, BOY | 73(A) | 27(A) |
>>>> | Total Net Assets, BOY Underprint |
|
|
05OB | Total Net Assets or Fund Balances EOY | 73(B) | 27(B) |
>>>> | Total Net Assets or Fund Balances EOY Underprint |
|
|
0575A | Total Number of Voting Officers | 75(A) | N/A |
0575B | Compensation from Related Organizations | 75(B) | N/A |
0575C | Compensation from Related Organizations | 75(C) | N/A |
Section 05
Invalid Conditions/
Correction Procedures
(1) These Fields are invalid if they are not all numeric or blank. Yes/No questions are invalid if other than "1", "2" or blank.
(2) Refer to the return to verify the entry. Correct any coding or transcription errors.
(3) For Yes/No questions" 1" =Yes, "2" =No, and blank = no box checked.
(4) If a Field which is invalid for a Form 990-EZ displays, delete the Field.
(5) All organizations must complete Column A, Part II, Form 990. Send the return back to the filer if missing.
Section 06
Field Descriptions
(1) Listed below are the Fields contained in Section 06 showing the Field designator, title, and location on the return. Money Fields are dollars only and can be Positive or Negative. All other Fields are 1 position:
06P | Political Expenditures | 81a | 37a |
06Q | Initiation Fees | 86a | 39a |
06R | Gross Receipts | 86b | 39b |
06S | Section 501(c)(12) | 87a | N/A |
06T | Gross Income Other | 87b | N/A |
06AA | Activities Previously Not Reported | 76 | 33 |
06BB | Changes Made to the Organizing or Governing Documents | 77 | 34 |
06CC | Unrelated Gross Business Income | 78a | 35a |
06DD | Filed Form 990-T | 78b | 35b |
06EE | Liquidation, Termination, or Substantial Contraction | 79 | 36 |
06FF | Organization Related to any Other Organization | 80a | N/A |
06GG | Filed Form 1120-POL | 81b | 37b |
06HH | Section 501(c)(4), (5), or (6) Organization | 85a | N/A |
06II | In-House Lobbying Expenditures | 85b | N/A |
0685C | Dues/Assess/Similar Amount | 85c | N/A |
0685D | Lobby Political Expense Amount | 85d | N/A |
0685E | Aggregate Nondeductible Amount | 85e | N/A |
0685F | Expenditures Taxable Amount | 85f | N/A |
0685G | Elect to Pay | 85g | N/A |
0685H | Agree to Make | 85h | N/A |
0688A | 50% Ownership Interest | 88a | N/A |
0688B | Have Interest in a Controlled Entity | 88b | N/A |
06EBT | Engage in Section 4958, Excess Benefit Transaction | 89b | 40b |
0689F | Acquire Direct/Indirect Interest | 89f | N/A |
06VB | Data Present in Part V-B | Right Margin of Part V-B | N/A |
06FBI | Foreign Bank Indicator | 91b | 42b |
06FOI | Foreign office Indicator | 91c | 42c |
06JJ | Filed in Lieu of 1041 | 92 | 43 |
06KK | Did the Organization Receive Funds | Part X, First Yes/No Box | N/A |
06LL | Did the Organization Pay Premiums | Part X, Second Yes/No Box | N/A |
06106 | Make Transfers or Distributions | Part XI, Line 106 | N/A |
06107 | Receive Transfers or Distributions | Part XI, Line 107 | N/A |
06108 | Agreement of Interest-Rents-Annuities and Royalties | Part XI, Line 108 | N/A |
Note: Fields 06106 and 06107 are required Items. If the yes box is checked on either line the applicable schedule must be completed. Send the return back to the filer if missing.
Section 06
Money Fields/
Invalid Conditions/
Correction Procedures
(1) All Money Fields are dollars only and can be Positive or Negative.
(2) If a Field which is invalid for a Form 990–EZ displays, delete the Field.
Section 06
Question Fields/
Invalid Conditions/
Correction Procedures
(1) These Fields are invalid if other than "1", "2" or blank.
(2) Refer to the return to determine the correct Question Code. Correct any coding or transcription errors
(3) Correct Question Codes are:
1— If the "yes" box is checked.
2— If the "no" box is checked.
Blank— If neither box is checked, both boxes are checked or "not applicable" or Type of Organization is "9".
Field 06VB
Officers Compensation/Benefits
(1) Field 06VB, Officers Compensation/Benefits, is located in the Right Margin of Part V-B of Form 990.
Field 06JJ
Filed in Lieu of 1041 Question Code
(1) Field 06JJ, Filed in Lieu of 1041, is located on Line 92 of Form 990 and on Line 43 of Form 990-EZ.
Field 06JJ
Invalid Conditions/
Correction Procedures
(1) This Field is invalid if other than "1" or blank.
(2) Refer to the return to determine the correct code. Correct any coding or transcription errors.
(3) Correct codes are:
Blank— If Field 01ORG is "1" or "9", Field 01TXP is prior to 198112 or if the box on Line 92 of Form 990 or on Line 43 of Form 990-EZ is not checked.
1— If Field 01ORG is "3" and Field 01TXP is 198112 or subsequent and the box on Line 92 of Form 990 or on Line 43 of Form 990-EZ is checked.
Section 07
Field Descriptions
(1) Section 07 Field designators indicate the Section number and location on Schedule A.
(2) Listed below are the Fields contained in Section 07 showing the Field designator, title, and location on the return. All Fields are 1 position:
|
| LOCATION |
---|---|---|
0729 | Nondiscrimination | Line 29 |
0730 | Policy Statement | Line 30 |
0731 | Publicized Policy | Line 31 |
0732A | Composition Records | Line 32a |
0732B | Scholarship | Line 32b |
0732C | Catalogues | Line 32c |
0732D | Solicit Contribution | Line 32d |
0733A | Students Rights | Line 33a |
0733B | Admission Policy | Line 33b |
0733C | Staff Employment | Line 33c |
0733D | Scholarships or Financial Aid | Line 33d |
0733E | Education Policy | Line 33e |
0733F | Use of Facilities | Line 33f |
0733G | Athletic Program | Line 33g |
0733H | Other Activities | Line 33h |
07CRT | Certification Question Code | Line 35 |
07SIG | Signature Code | Bottom Right Margin of Sch A, page 4 |
Section 07
Invalid Conditions/
Correction Procedures
(1) All Fields are invalid if they are other than "1", "2" or blank.
(2) Correct any coding or transcription errors.
(3) If Field 01NPF is not "02", delete Section 07.
(4) If Field 01NPF is "02", refer to the return to determine the correct code. Correct codes are:
1— If the "yes" box is checked.
2— If the "no" box is checked.
Blank If both boxes checked, N/A or the organization is not a school.
(5) Send the return back to the filer when any line is blank and Field 01NPF is "02".
Field 07CRT
Certification Code
(1) Field 07CRT, Certification Question Code, is transcribed from Line 35, Schedule A, Part V.
Field 07CRT
Invalid Conditions
(1) Field 07CRT is invalid if other than "1", "2" or blank.
Field 07CRT
Correction Procedures
(1) Refer to Schedule A, Part V, Line 35 to determine the correct code. This code is required if Field 01NPF is "02". Identify a school by Schedule A, Part IV, box 6 is checked, or Field 01NPF is "02". Correct codes are:
Blank— if the organization is not a school.
1— if the yes box is checked.
2— if the no box is checked.
(2) If blank and required send the return back to the filer.
Field 07SIG
Signature Code
(1) Field 07SIG, Signature Code, is transcribed from the bottom right portion of page 4, Schedule A.
Field 07SIG
Invalid Conditions
(1) Field 07SIG is invalid if other than "1", "2" or blank.
Field 07SIG
Correction Procedures
(1) Refer to the bottom right hand portion of Page 4, Schedule A, Form 990 or 990-EZ to determine the correct code. Correct any coding or transcription errors.
(2) Determine the correct code from the chart below and correspond if signature is missing. This code is required if Field 01NPF is "02". Identify a school by the Schedule A, Part IV, box on Line 6 is checked, Field 01NPF is "02".
Blank— if the organization is not a school.
1— if signature of officer or trustee is present.
2— if signature is present but is not an officer or trustee.
Section 08
Field Descriptions
(1) All Section 08 Fields are dollars only and may be either positive or negative.
(2) Section 08 Field designators indicate the Section number and location on Schedule A.
(3) Listed below are the Fields contained in Section 08 showing the Field designator, title, and location on the return. All Fields are 11 positions:
Field |
| LOCATION |
---|---|---|
0801 | Influence Legislation Amount | Part III |
0815 | Gift, Grant Received | Part IV-A |
0816 | Membership Fees Received | Part IV-A |
0817 | Gross Receipts From Admissions | Part IV-A |
0818 | Gross Receipts From Dividends | Part IV-A |
0820 | Tax Revenues Levied | Part IV-A |
0821 | Value of Services | Part IV-A |
0823 | Total of Lines 15 through 22 | Part IV-A |
0824 | Line 23 Minus Line 17 | Part IV-A |
>>>> | Line 23 Minus Line 17 Computer |
|
0836 | Total Lobbying Expenditures (Grassroots) | Part VI-A |
0837 | Total Lobbying Expenditures (Direct Lobbying) | Part VI-A |
0839 | Other Exempt Purpose Expenditures | Part VI-A Line 39(b) |
0841 | Lobby Nontaxable Amount | Part VI-A |
>>>> | Lobby Nontaxable Amount Computer |
|
0842 | Grass Roots Nontaxable Amount | Part VI-A |
>>>> | Grass Roots Nontaxable Amount Computer |
|
0843 | Subtract Line 42 from Line 36 | Part VI-A |
>>>> | Subtract Line 42 from Line 36 Underprint |
|
0844 | Subtract Line 41 from Line 38 | Part VI-A |
>>>> | Subtract Line 41 from Line 38 Computer |
|
08ITE | Total Lobbying Expenditures | Part VI-B |
Section 09
Field Descriptions
(1) Section 09 Fields are located in Schedule A, Part VII.
(2) Section 09 Field designators indicate the Section number followed by the line number on Schedule A.
(3) Listed below are the Fields contained in Section 09 showing the Field designator, title, and location on the return. All Fields are 1 position:
Field |
| LOCATION |
---|---|---|
0951A | Cash | Part VII |
09AII | Other Assets | Part VII |
0951B | Sales of Assets | Part VII |
09BII | Purchases of Assets | Part VII |
09III | Rental of Facilities | Part VII |
09BIV | Reimbursement Arrangements | Part VII |
09BV | Loans or Loan Guarantees | Part VII |
09BVI | Performance of Services | Part VII |
0951C | Sharing of Facilities | Part VII |
Section 09
Invalid Conditions/
Correction Procedures
(1) Section 09 Fields are invalid if they are other than "1" "2" or blank.
(2) Refer to the return to determine the correct code.
(3) Correct codes are:
Blank— If blank, both boxes checked, "not applicable", "N/A" or no Schedule A is attached.
1— If the "yes" box is checked.
2— If the "no" box is checked.
Section 10
Field Descriptions
(1) All of the Fields in Section 10 are dollars only and are positive or negative.
(2) Listed below are the Fields contained in Section 10 showing the Field designator, title, location on the return, and maximum length:
|
|
| LINE | MAX. |
---|---|---|---|---|
1093A | Program Service Revenue(A)(D) | 93a(D) | N/A | 11 |
10A93 | Program Service Revenue(A)(E) | 93a(E) | N/A | 11 |
1093B | Program Service Revenue(B)(D) | 93b(D) | N/A | 11 |
10B93 | Program Service Revenue(B)(E) | 93b(E) | N/A | 11 |
1093C | Program Service Revenue(C)(D) | 93c(D) | N/A | 11 |
10C93 | Program Service Revenue(C)(E) | 93c(E) | N/A | 11 |
1093D | Program Service Revenue(D)(D) | 93d(D) | N/A | 11 |
10D93 | Program Service Revenue(D)(E) | 93d(E) | N/A | 11 |
1093E | Program Service Revenue(E)(D) | 93e(D) | N/A | 11 |
10E93 | Program Service Revenue(E)(E) | 93e(E) | N/A | 11 |
1093F | Program Service Revenue(F)(D) | 93f(D) | N/A | 11 |
10F93 | Program Service Revenue(F)(E) | 93f(E) | N/A | 11 |
1093G | Program Service Revenue(G)(D) | 93g(D) | N/A | 11 |
10G93 | Program Service Revenue(G)(E) | 93g(E) | N/A | 11 |
1094D | Membership Dues and Assessments(D) | 94(D) | N/A | 11 |
1094E | Membership Dues and Assessments(E) | 94(E) | N/A | 11 |
1095D | Interest on Savings and Temporary Cash Investments(D) | 95(D) | N/A | 11 |
1095E | Interest on Savings and Temporary Cash Investments(E) | 95(E) | N/A | 11 |
1096D | Dividends on Interest from Securities(D) | 96(D) | N/A | 11 |
1096E | Dividends on Interest from Securities(E) | 96(E) | N/A | 11 |
1097D | Net Rental Income or Loss from Real Estate - Debt(D) | 97a(D) | N/A | 11 |
1097E | Net Rental Income or Loss from Real Estate - Debt(E) | 97a(E) | N/A | 11 |
10D97 | Net Rental Income or Loss from Real Estate - Non Debt(D) | 97b(D) | N/A | 11 |
10E97 | Net Rental Income or Loss from Real Estate - Non Debt(E) | 97b(E) | N/A | 11 |
1098D | Net Rental Income or Loss from Personal Property(D) | 98(D) | N/A | 11 |
1098E | Net Rental Income or Loss from Personal Property(E) | 98(E) | N/A | 11 |
1099D | Other Investment Income(D) | 99(D) | N/A | 11 |
1099E | Other Investment Income(E) | 99(E) | N/A | 11 |
1000D | Gain or Loss from Sale of Assets Other Than Inventory(D) | 100(D) | N/A | 11 |
1000E | Gain or Loss from Sale of Assets Other Than Inventory(E) | 100(E) | N/A | 11 |
1001D | Net Income or Loss from Special Events(D) | 101(D) | N/A | 11 |
1001E | Net Income or Loss from Special Events(E) | 101(E) | N/A | 11 |
1002D | Gross Profit or Loss from Sales of Inventory(D) | 102(D) | N/A | 11 |
1002E | Gross Profit or Loss from Sales of Inventory(E) | 102(E) | N/A | 11 |
Section 10
Invalid Conditions/
Correction Procedures
(1) These Fields are invalid if they are not all numeric or blank.
(2) Refer to the return to verify the entry. Correct any coding or transcription errors.
(3) If a Field which is invalid for a Form 990-EZ displays, delete the Field.
Form 990/990-EZ and 990-N
Math/Consistency Errors Priority IV
(1) A priority IV error will display whenever the contents of one Field is inconsistent with another Field or when the math computation is incorrect.
(2) These errors will be assigned a specific Error Code and will be displayed in ascending Error Code order.
(3) The screen display will show the error code assigned and all Fields needed to make the necessary correction.
(4) The Field labeled "CL" will be displayed, for the entry of a Clear Field on records where the possibility that a change or correction may not be needed. All coding and transcription errors must be corrected and all IRM procedures must be applied before entering a "C" in this Field.
(5) All errors must be resolved by either:
Correcting the error or,
Entering a Clear Field or,
Error Code 010
(1) Error Code 010 displayed Fields are:
RMIT> | Remittance |
01CCC | Computer Condition Code |
01RCD | Received Date |
01ORG | Organization Code |
01NPF | Non-PF Reason Code |
01SS | Sub Section |
01ADC | Audit Code |
01GRP | Group Return Code |
01SHB | Schedule B Indicator |
01COR | Correspondence Indicator |
01CRD | Correspondence Received Date |
01IRI | IRI Code |
01CAF | CAF Indicator |
01DDP | Daily Delinquency Penalty |
01PRE | Preparation Indicator |
01ILQ | Influence Legislation Question Code |
01SEL | Sell, Exchange Lease Property Question Code |
01LND | Lend Money or Extend Credit question code |
01GSF | Furnish Goods, Services or Facilities Question Code |
01CMP | Payment Compensation Question Code |
01TIA | Transfer Income or Assets Question Code |
01GSQ | Grants, Scholarships Question Code |
01APF | Section 403(b) Annuity |
01ECP | Easement for Conservation Purposes |
01CRC | Credit Counseling Question Code |
01DAF | Donor Advised funds |
01MTD | Taxable Distributions |
01MDD | Distributions to DA or RP |
01NOD | Number of DAFs (EOY) |
01AGG | Aggregate Value of DAFs (EOY) |
01TAS | Total Amount of Support |
01PSN | Preparer |
01PEN | Preparer EIN |
(2) Any Section other than 01 is present.
Error Code 010
Invalid Conditions
(1) Error Code 010 will generate when Computer Condition Code, CCC, "G" is present and entries other than 01EIN, 01NC, 01RCD, 01TXP, 01CCC or 01GRP are present.
Error Code 010
Correction Procedures
(1) Correct all misplaced entries, coding and transcription errors.
(2) Compare the displayed Field with the return and attachment. If incorrect, overlay the screen with the correct information.
(3) Determine if CCC "G" was input correctly:
Note: See IRM 3.12.38.5.17.1 for additional instructions for determining an amended return.
If... | Then... |
CCC "G" was entered correctly, | 1. DLSEC to delete all sections except Section 01. |
CCC "G" was entered incorrectly, | 1. Enter all necessary data. |
Error Code 912
(1) Error Code 912 displayed Fields are:
01ORG | Organization Code |
01SS | Sub Section |
01IRI | Incomplete return item |
01NPF | Non-PF Reason Code |
01ADC | Audit Code |
07CRT | Certification Question Code |
07SIG | Signature Code |
(2) SECTION 07 NOT PRESENT
Error Code 912
Invalid Conditions
(1) Field 01ORG is "1" or "3", Field 01NPF is blank, and Field 01SS is "03", "50", "60", "70", "71", "82" or "91".
(2) Field 01ORG is other than "1" and Field 01NPF is "02", and Fields 07SIG and/or 07CRT are not present.
Error Code 912
Correction Procedures
(1) Correct any coding or transcription errors.
Note: PTA's will often check box 6 indicating they are a school. Research INOLES to determine the correct NPF Code according to the chart below.
(2) Research INOLES to see if a Schedule A is required. Schedule A is only required for Subsections 03, 50, 60, 70, 71 or 91 with a Foundation Code other than 02, 03 or 04.
If Schedule A is required but is missing or blank, send the return back to the filer.
If Schedule A is not required because the Subsection is 03 but the Foundation Code is 02, 03 or 04, enter 11 in Field 01NPF. Do not enter Schedule Indicator Code A.
If no Subsection, enter 00 in Field 01SS and delete Field 01NPF and Sections 07, 08, or 09.
If Subsection is 82, enter 4 in Field 01ORG if not already present and delete Field 01NPF and Sections 07, 08, or 09.
(3) All organizations who file Schedule A must check only one box in Part IV-A. If no box is checked or multiple boxes are checked, research INOLES. Determine the correct NPF Code as follows:
Note: Research BMFOL for prior postings. If no other returns have posted to the account treat it as an initial filing. Enter a 1 in Fields 111F and 114F and/or 121F and 126F, whichever is applicable.
Note: Always accept the filers entry if present.
If the NPF Code is 02 and the organization is a school, Schedule A, Part V is missing, enter IRI Code 35, then SSPND 640.
If the NPF Code is 06, 07, or 08, or 9 Schedule A, Part IV-A is required for all but initial returns. Research BMFOLI, if no prior postings, treat as an initial return and follow the instructions in the note in (4) above. (N/A, 0, dash, or none are acceptable entries). If not an initial return, send the return back to the filer.
If a type box is not checked, send the return back to the filer.
Subsection | Foundation Code | NPF Code | Box that should be checked |
---|---|---|---|
03 | 10 | 01 | 5 |
03 | 11 | 02 | 6 |
03 | 12 | 03 | 7 |
03 | 14 | 04 | 8 |
03 | 12 | 05 | 9 |
03 | 13 | 06 | 10 |
03 | 15 | 07 | 11a |
03 | 15 | 08 | 11b |
03 | 16 | 09 | 12 |
03 | 17 | 12 | 13 |
03 | 17 | 13 | 13 |
03 | 17 | 14 | 13 |
03 | 17 | 15 | 13 |
03 | 18 | 11 | 14 |
50 |
| 03 | 7 |
70 |
| 09 | 12 |
60, 71, 91 |
| 10 | 13 |
Note: For Subsection 70, send the return back for Part III if blank and it's not an initial return.
(4) If Subsection (SS) Codes conflict (e.g., preprinted label or INOLES shows SS03, but taxpayer indicates otherwise in Item I), always use the SS on INOLES.
(5) If Field 01ORG is "1" or "3" and Field 01NPF is "02", and Fields 07SIG and/or 07CRT are not present, enter the correct code in Field 07CRT and 07SIG. (Refer to table below.)
Valid |
|
| Valid |
|
---|---|---|---|---|
Blank | Organization is not a school. |
| Blank | Organization is not a school. |
1 | "Yes" box is checked on Sch. A, Part V, Line 35. |
| 1 | Signature of an officer or trustee is present. |
2 | "No" box is checked on Sch. A. Part V, Line 35. |
| 2 | Signature is not an officer or trustee. |
2 | No response for question 35. |
| 2 | No response for signature. |
Error Code 918
(1) Error Code 918 displayed Fields are:
01ORG | Organization Code |
01SS | Sub Section |
06JJ | Filed in Lieu of Form 1041 Question Code |
Error Code 918
Invalid Conditions
(1) Field 06JJ is "1" and Field 01ORG is not "3" or "9".
Error Code 918
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Field 06JJ is located on Line 92, Form 990, or Line 43, Form 990-EZ.
(3) Verify that the Organization Code was edited correctly:
If the 4947(a)(1) box of Item J on the face of the return is checked or the IRS label or INOLES shows subsection "91", change Field 01ORG to "3".
Otherwise, delete Field 06JJ.
Error Code 922
(1) Error Code 922 displayed Fields are:
01ADC | Audit Code |
01NPF | Non-PF Reason Code |
01SS | Sub Section |
07CRT | Certification Question Code |
07SIG | Signature Code |
(2) "SECTION 08 PRESENT"
(3) "SECTION 09 PRESENT"
Error Code 922
Invalid Conditions
(1) Field 01ADC is "1" or "2" and Sections 06, 07, or 08 are present:
Error Code 922
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If Schedule A is attached to the return, Section 08, 09, or 10 are present, Field 01NPF is present, and Field 01ADC is "2", delete Field 01ADC. Verify that all available information has been entered from the Schedule A
(3) If Schedule A is not attached to the return, delete the Fields and/or sections entered in error.
Error Code 924
(1) Error Code 924 displayed Fields are:
RMIT> | Remittance (Generated) |
01RCD | Received Date |
01RDD> | Return Due Date (Generated) |
Error Code 924
Invalid Conditions
(1) Remittance is present and Field 01RCD is on or before 01RDD>.
Error Code 926
(1) Error Code 926 displayed Fields are:
01TXP | Tax Period |
01RCD | Received Date |
01DDP | Daily Delinquency Penalty |
01RDD> | Return Due Date (Generated) |
Error Code 926
Invalid Conditions
(1) Field 01DDP is present and Field 01RCD is on or before Field 01RDD>.
Error Code 926
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Verify Field 01RCD is correct.
If the Received Date is correct and DDP was computed by the taxpayer, delete the entry in Field 01DDP.
If Field 01DDP was computed by a Revenue Officer or Examination, SSPND 370 and attach Form 4227. Annotate on Form 4227 "timely filed return with penalty".
(3) If a penalty for other than DDP is shown on the return, delete Field 01DDP. When document clears, attach Form 3465, Adjustment Request, and route document to EO Accounts.
Error Code 928
(1) Error Code 928 displayed Fields are:
01CCC | Computer Condition Code |
01DDP | Daily Delinquency Penalty |
Error Code 928
Invalid Conditions
(1) CCC "V" and Field 01DDP are both present.
Error Code 928
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If a statement is attached showing that the filer has reasonable cause for filing late and DDP was computed by the taxpayer, delete the entry in Field 01DDP.
(3) If Field 01DDP was computed by a Revenue Officer or Examination, SSPND 370 and attach Form 4227. Annotate on Form 4227 "DDP with reasonable cause".
(4) If the filer has not shown reasonable cause for filing late, delete CCC "V".
Error Code 934
(1) Error Code 934 displayed Fields are:
01COR | Correspondence Indicator |
01TXP | Tax Period |
01IRI | IRI Code |
Error Code 934
Invalid Conditions
(1) Field 01COR is "21", "22", "23" or "24" and Field 01TXP is prior to 198312.
Error Code 934
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Refer to the return to verify that the Tax Period is correct:
If not correct, change the Tax Period in Field 01TXP.
If correct, change Field 01COR to "11", "12", "13", or "14" as appropriate.
Error Code 935
(1) Error Code 935 displayed Fields are:
01ORG | Organization Code |
01COR | Correspondence Indicator |
01IRI | IRI Code |
Error Code 935
Invalid Conditions
(1) If Field 01ORG is "9", Field 01COR must be "15" or "16".
(2) If Field 01ORG is other than "9", Field 01COR must be "11", "12", "13", "14", "21", "22", "23", or "24".
Error Code 935
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If Field 01ORG is "9", check to see if correspondence is attached. Enter applicable codes in Field 01COR, 01CRD, and/or 01CCC.
(3) If Field 01ORG is other than "9", enter the applicable code in Field 01COR.
Error Code 936
(1) Error Code 936 displayed Fields are:
01CCC | Computer Condition Code |
01TXP | Tax Period |
01RCD | Received Date |
01COR | Correspondence Indicator |
01CRD | Correspondence Received Date |
01IRI | Incomplete Return Indicator (IRI) Code |
01RDD> | Return Due Date (Generated) |
Error Code 936
Invalid Conditions
(1) Field 01IRI is present and Field 01COR is not present.
(2) Field 01COR is "21", "22", "23" or "24" and Field 01IRI is not present.
(3) Field 01COR is "11", or "21", and Field 01CRD is blank.
(4) Field 01COR is "12", "13", "14", , "22", "23", or "24" and Field 01CCC "3" is not present.
(5) Tax Period is 200812 or subsequent and the filer used a 2007 or prior form revision (990 only). Use IRI Code 98.
Error Code 942
(1) Error Code 942 displayed Fields are:
01COR | Correspondence Indicator |
01CRD | Correspondence Received Date |
01IRI | IRI Code |
01CCC | Computer Condition Code |
Error Code 944
(1) Error Code 944 displayed Fields are:
01ORG | Organization Code |
01SS | Sub Section |
01NPF | Non-PF Reason Code |
(2) "SECTION 07 NOT PRESENT".
Error Code 944
Invalid Conditions
(1) Field 01NPF is "02" and Field 01ORG is "1" or "3" and Section 07 is not present.
Error Code 944
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Verify Field 01ORG was edited correctly.
If Field 01ORG is not correct, correct the Field.
If correct, GTSEC 07 and enter the correct code for each Field. Correct codes are:
If Field 01NPF is "2" and any question in Section 07 (except 34a or 34b) is blank, send the return back to the filer.
CODE | IF |
---|---|
1 | " Yes" box is checked |
2 | " No" box is checked |
Blank (see note below) | " Not applicable", or no reply to correspondence. |
Error Code 946
(1) Error Code 946 displayed Fields are:
01NPF | Non-PF Reason Code |
01SS | Sub Section |
01IRI | Incomplete Return Item |
01ADC | Audit Code |
(2) "SECTION 07 PRESENT" or "SECTION 08 PRESENT".
Error Code 946
Invalid Conditions
(1) Field 01NPF is blank and Section 07 or 08 is present.
Error Code 946
Correction Procedures
(1) Correct any coding or transcription errors.
Note: PTA's will often check box 6 indicating they are a school. Research INOLES to determine the correct NPF Code according to the chart below.
(2) Research INOLES to see if a Schedule A is required. Schedule A is only required for Subsections 50, 60, 70, 71, 91 or 03 with a Foundation Code other than 02, 03 or 04.
If Schedule A is required but is missing or blank, send the return back to the filer. Check the Status Code on INOLE. If the account is in Status 97 it means the organizations Tax Exempt status has been revoked. Send the return back to the filer.
Note: Research BMFOL for prior postings.
If Schedule A is not required because the Subsection is 03 but the Foundation Code is 02, 03 or 04, enter 11 in Field 01NPF. Do not enter Schedule Indicator Code A.
If no Subsection, enter 00 in Field 01SS and delete Field 01NPF and Sections 07, 08, or 09.
If Subsection is 82, enter 4 in Field 01SS and delete Field 01NPF and Sections 07, 08, or 09.
(3) All organizations who file Schedule A must check only one box in Part IV-A. If no box is checked or multiple boxes are checked, research INOLES. Determine the correct NPF Code as follows:
Note: Always accept the filers entry if present.
If the NPF Code is 02 and the organization is a school, Schedule A, Part V is missing, send the return back to the filer.
If the NPF Code is 06, 07, 08, or 09 check for the presence of Schedule A, Part IV-A, if missing, send the return back to the filer.
If a type box is not checked, send the return back to the filer.
Subsection | Foundation Code | NPF Code | Box that should be checked |
---|---|---|---|
03 | 10 | 01 | 5 |
03 | 11 | 02 | 6 |
03 | 12 | 03 | 7 |
03 | 14 | 04 | 8 |
03 | 12 | 05 | 9 |
03 | 13 | 06 | 10 |
03 | 15 | 07 | 11a |
03 | 15 | 08 | 11b |
03 | 16 | 09 | 12 |
03 | 17 | 10 | 13 |
03 | 17 | 12 | 13 |
03 | 17 | 13 | 13 |
03 | 17 | 14 | 13 |
03 | 17 | 15 | 13 |
03 | 18 | 11 | 14 |
50 |
| 03 |
|
70 |
| 09 |
|
60, 71, 91 |
| 11 |
|
Note: For Subsection 70, also correspond for Part IV-A if blank and it's not an initial return. If it is an initial return enter a 1 in Fields 111F and 114F and/or 121F and 126F, whichever is applicable.
(4) If Field 01ORG is "1" or "3" and Field 01NPF is "02", and Fields 07SIG and/or 07CRT are not present, enter the correct code in Field 07CRT and 07SIG. (Refer to table below.)
Valid |
|
| Valid |
|
---|---|---|---|---|
Blank | Organization is not a school. |
| Blank | Organization is not a school. |
1 | "Yes" box is checked on Sch. A, Part V, Line 35. |
| 1 | Signature of an officer or trustee is present. |
2 | "No" box is checked on Sch. A. Part V, Line 35. |
| 2 | Signature is not an officer or trustee. |
2 | No response for question 35. |
| 2 | No response for signature. |
Note: See: EC 944 correction procedures for a missing Section 07.
Error Code 948
(1) Error Code 948 displayed Fields are:
01GSQ | Grants, Scholarships Question Code |
01NPF | Non-PF Reason Code |
01SS | Sub Section |
01IRI | Incomplete Return Item |
01ILQ | Influence Legislation Question Code |
01ADC | Audit Code |
Note: If PTA and box 6 is marked, research for the correct NPF Code.
Error Code 948
Invalid Conditions
(1) Field 01GSQ or Field 01ILQ is present and Field 01NPF is not present.
Error Code 948
Correction Procedures
(1) Correct any coding or transcription errors.
Note: PTA's will often check box 6 indicating they are a school. Research INOLES to determine the correct NPF Code according to the chart below.
(2) Research INOLES to see if a Schedule A is required. Schedule A is only required for Subsections 50, 60, 70, 71, 91 or 03 with a Foundation Code other than 02, 03 or 04.
If Schedule A is required but is missing or blank, send the return back to the filer.
Note: Research BMFOL for prior postings.
If Schedule A is not required because the Subsection is 03 but the Foundation Code is 02, 03 or 04, enter 11 in Field 01NPF. Do not enter Schedule Indicator Code A.
If no Subsection, enter 00 in Field 01SS and delete Field 01NPF and Sections 07, 08, or 09.
If Subsection is 82, enter 4 in Field 01SS and delete Field 01NPF and Sections 07, 08, or 09.
(3) All organizations who file Schedule A must check only one box in Part IV-A. If no box is checked or multiple boxes are checked, research INOLES. Determine the correct NPF Code as follows:
If the NPF Code is 02 and the organization is a school, Schedule A, Part V is missing, send the return back to the filer.
If the NPF Code is 06, 07, 08, or 09 check for the presence of Schedule A, Part IV-A, if missing, send the return back to the filer.
If a type box is not checked, send the return back to the filer.
Subsection | Foundation Code | NPF Code | Box that should be checked |
---|---|---|---|
03 | 10 | 01 | 5 |
03 | 11 | 02 | 6 |
03 | 12 | 03 | 7 |
03 | 14 | 04 | 8 |
03 | 12 | 05 | 9 |
03 | 13 | 06 | 10 |
03 | 15 | 07 | 11a |
03 | 15 | 08 | 11b |
03 | 16 | 09 | 12 |
03 | 17 | 10 | 13 |
03 | 17 | 12 | 13 |
03 | 17 | 13 | 13 |
03 | 17 | 14 | 13 |
03 | 17 | 15 | 13 |
03 | 18 | 11 | 14 |
50 |
| 03 |
|
70 |
| 09 |
|
60, 71, 91 |
| 11 |
|
Note: For Subsection 70, send the return back to the filer if Part III is blank and it's not an initial return. Remember we will no longer correspond with the filer for information.
(4) If Field 01ORG is "1" or "3" and Field 01NPF is "02", and Fields 07SIG and/or 07CRT are not present, enter the correct code in Field 07CRT and 07SIG. (Refer to table below.)
Valid |
| Valid |
|
---|---|---|---|
Blank | Organization is not a school. | Blank | Organization is not a school. |
1 | "Yes" box is checked on Sch. A, Part V, Line 35. | 1 | Signature of an officer or trustee is present. |
2 | "No" box is checked on Sch. A. Part V, Line 35. | 2 | Signature is not an officer or trustee. |
2 | No response for question 35. | 2 | No response for signature. |
Note: See: EC 944 correction procedures for a missing Section 07.
Error Code 950
(1) Error Code 950 displayed Fields are:
01SHB | Schedule B Indicator |
01IRI | Incomplete Return Item |
03A | Total Contributions |
Error Code 950
Invalid Conditions
(1) Field 01SHB, Schedule B Indicator, is blank, Field 03A, Total Contributions, is $5,000.00 or more and tax period is 200012 or subsequent.
Error Code 950
Correction Procedures
(1) Correct any coding or transcription errors.
If | Then |
---|---|
A complete Schedule B is attached | Enter a 1 in Field 01SHB |
Box in Item M (F-990) or item H (F-990EZ) in the entity section is checked | Enter a 2 in Field 01SHB |
A complete Schedule B is not attached and Item M or H is not checked | Enter 50 in Field 01IRI and SSPND 640 to correspond |
There is no reply to the correspondence | Enter a 2 in Field 01SHB |
Note: We will no longer accept a substitute Schedule B. Schedule B must be complete. A Schedule B must include at least one name and amount in Part I over $5,000.00. "0", "dash", "N/A" or "not liable" are acceptable entries. Anonymous is acceptable for the name. Check Schedule B, Page 1 to see if any of the Special rules Boxes are checked and applicable.
Error Code 952
(1) Error Code 952 displayed Fields are:
01TXP | Tax Period |
01RCD | Received Date |
01DDP | Daily Delinquency Penalty Taxpayer |
>>>> | Daily Delinquency Penalty Computer |
01GR> | Gross Receipts (Generated) |
01RDD> | Return Due Date (Generated) |
Error Code 952
Invalid Conditions
(1) Tax Period is 198712 and subsequent and Field 01DDP is greater than Field 01DDP Underprint.
(2) Tax Period is prior to 198712 and Field 01DDP is greater than $5,000.
Error Code 952
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If transcribed correctly and penalty was computed by a Revenue Officer or Examination, SSPND 640 and prepare Form 4227. Annotate on Form 4227 "cancel to Exam". DO NOT change the DDP amount unless instructed by the preparer to do so.
(3) If the amount was computed by the taxpayer and was transcribed correctly, delete the amount in Field 01DDP.
(4) If a penalty for other than DDP is shown on the return, delete Field 01DDP. When document clears, attach Form 3465, Adjustment Request, and route document to EO Accounts.
DDP Amounts
(1) Daily Delinquency Penalty amounts are:
For tax years ending on or after July 30, 1996, the penalty is $20 a day computed from Field 01RDD>. The maximum penalty may be as much as $10,000 or five percent of gross receipts for the year, whichever is less.
For tax years ending before July 30, 1996, the penalty is $10 a day computed from Field 01RDD>. The maximum penalty may be as much as $5,000 or five percent of gross receipts for the year, whichever is less.
If the organization has gross receipts exceeding $1,000,000, for any year the law provides for a penalty of $100 a day computed from Field 01RDD>. The maximum penalty may be as much as $50,000.
Error Code 954
(1) Error Code 954 displayed Fields are:
CL | Clear Field |
01GR> | Gross Receipts (Generated) |
01COR | Correspondence Indicator |
01CCC | Computer Condition Code |
01IRI | IRI Code |
05F | Total Asset EOY |
(2) "SECTION 05 NOT PRESENT".
Error Code 954
Invalid Conditions
(1) Field 01GR> is more than $50,000, Field 05F is not present and, Field 01COR is "11", "21" or blank for Tax Periods 201012 and subsequent. For Tax Periods 201011 and prior it will be Field 01GR> is more than $25,000.
Note: If the Subsection is 82 use $25,000 for all Tax Periods.
Error Code 954
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If Field 05F is truly "0" (zero), "–" (dash), or "None", enter "C" in the Clear Field.
(3) Labor organizations are allowed to substitute Form LM-2 or LM-3 for the following lines:
Form 990, Part I, Lines 13 through 15 (but the organization must complete Lines 16 through 21).
Form 990, all of Part II.
Form 990, Part IV (but the organization must complete Lines 59, 66, and 74, Columns (A) and (B).
Form 990-EZ, Part 1, Lines 10 through 16 (but the organization must complete Lines 17 through 21.
Form 990-EZ, Part II, (but the organization must complete Lines 25 through 27, Columns (A) and (B).
If required lines are not present, SSPND 640.
Error Code 956
(1) Error Code 956 displayed Fields are:
03F | Gross Rents |
03G | Less: Rental Expenses |
03H | Net Rental Income Taxpayer |
>>>> | Net Rental Income Computer |
Error Code 956
Invalid Conditions
(1) Field 03H computer and Field 03H ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 956
Correction Procedures
(1) Correct any coding or transcription errors. Field 03G is always positive.
(2) If only the net amount is present in Field 03H, try to figure, (back into) the appropriate amounts for Field 03F and 03G.
(3) If unable to perfect, enter the net amount from Field 03H in Field 03F.
(4) When all transcription and editing errors have been perfected, change Field 03H to the computer generated amount.
Error Code 958
(1) Error Code 958 displayed Fields are:
03J | Gross Amount from Sale of Assets-Col. (A), Securities |
03K | Less: Cost, Basis Sales Expenses-Col. (A), Securities |
03L | Gain/Loss Column (A)-Taxpayer |
>>>> | Gain/Loss Column (A)-Computer |
Error Code 958
Invalid Conditions
(1) Field 03L computer and Field 03L ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 958
Correction Procedures
(1) Correct any coding or transcription errors. Field 03K is always positive.
(2) If only the net amount is present in Field 03L, try to figure, (back into) the appropriate amounts for Field 03J and Field 03K.
(3) If unable to perfect, enter the net amount from Field 03L in Field 03J.
(4) When all transcription and editing errors have been perfected, change Field 03L to the computer generated amount.
Error Code 962
(1) Error Code 962 displayed Fields are:
03M | Gross Amount from Sales of Assets—Col.(B) |
03N | Less Cost or other Basis—Col.(B) |
03O | Gain/Loss Column (B)—Taxpayer |
>>>> | Gain/Loss Column (B)—Computer |
Error Code 962
Invalid Conditions
(1) Field 03O Computer and Field 03O ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 962
Correction Procedures
(1) Correct any coding or transcription errors. Field 03N is always positive.
(2) If only the net amount is present in Field 03O, try to figure, (back into) the appropriate amounts for Field 03M and Field 03N.
(3) If unable to perfect, enter the net amount from Field 03O in Field 03M.
(4) When all transcription and editing errors have been perfected, change Field 03O to the computer generated amount.
Error Code 964
(1) Error Code 964 displayed Fields are:
03P | Gross Revenue |
03Q | Less: Direct Expenses |
03R | Net Income or (loss) from Special Events-Taxpayer |
>>>> | Net Income or (loss) from Special Events-Computer |
Error Code 964
Invalid Conditions
(1) Field 03R Computer and Field 03R ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 964
Correction Procedures
(1) Correct any coding and transcription errors. Field 03Q is always positive.
(2) If only the net amount is present in Field 03R, try to figure, (back into) the appropriate amounts for Field 03P and 03Q.
(3) If unable to perfect, enter the net amount from Field 03R in Field 03P.
(4) When all transcription and editing errors have been perfected, change Field 03R to the computer generated amount.
Error Code 966
(1) Error Code 966 displayed Fields are:
03S | Gross Sales of Inventory |
03T | Less: Cost of Goods Sold |
03U | Gross Profits or (loss) from Sales of Inventory-Taxpayer |
>>>> | Gross Profits or (loss) from Sales of Inventory-Computer |
Error Code 966
Invalid Conditions
(1) Field 03U Computer and Field 03U ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 966
Correction Procedures
(1) Correct any coding or transcription errors. Field 03T is always positive.
(2) If only the net amount is present in Field 03U, try to figure, (back into) the appropriate amounts for Field 03S and Field 03T.
(3) If unable to perfect, enter the net amount from Field 03U in Field 03S.
(4) If line 10b is negative and the filer is therefore adding lines 10a and 10b together to figure line 10c, delete Field 03T and put the filers amount for line 10c in Fields 03S and 03U.
Error Code 968
(1) Error Code 968 displayed Fields are:
03A | Total Contributions |
03B | Program Service Revenue |
03C | Membership Dues and Assessments |
03D | Interest on Savings |
03E | Dividend |
03H | Net Rental Income |
03I | Other Investment Income |
03L | Gain/Loss Column (A) |
03O | Gain/Loss Column (B) |
03R | Net Income or (loss) from Special Events |
03U | Gross Profit or (loss) from Sales of Inventory |
03V | Other Revenue |
03W | Total Revenue Taxpayer |
>>>> | Total Revenue Computer |
Error Code 968
Invalid Conditions
(1) Field 03W Computer and Field 03W ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 968
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If Field 03W is the only entry, enter Field 03W amount in Field 03V.
(3) If an amount is on Line 8d, and lines 8a through 8c are blank, GTSEC 03 and enter Line 8d amount into Fields 03M and 03O.
(4) If all Fields were transcribed correctly, change Field 03W to the computer generated amount.
Error Code 969
(1) Error Code 969 displayed Fields are:
01SS | Sub-Section |
01GR> | Gross Receipts (Generated) |
03N | Less: Cost, Basis Sales Expenses-Column (B), Other |
03G | Rental Expense |
03K | Basis/Sales/Expense/Securities |
03Q | Less: Direct Expenses |
03T | Less: Cost of Goods Sold |
03W | Total Revenue |
05F | Total Assets, End of Year (EOY) |
(2) "SECTION 03 or 05 NOT PRESENT"
Error Code 969
Invalid Conditions
(1) Form is numbered as a 990-EZ (Doc Code 09), 200811 and Prior, and Field 05F is greater than $250,000 and/or Field 01GR> is greater than $100,000.
Error Code 969
Correction Procedures
(1) The computations for Field 01GR> is:
Field 03N plus
Field 03Q plus
Field 03T plus
Field 03W.
(2) Verify that the displayed Fields and the DLN were transcribed correctly and that the form is truly a Form 990-EZ. Correct any coding or transcription errors.
(3) Fields 03N, 03Q, and 03T are positive only. The amounts in these Fields must always be treated as positive numbers.
(4) If Field 05F is over $250,000 or Field 01GR> (total of Fields 03N, 03Q, 03T, and 03W) is over $100,000, Send the return back to the filer. . Schedule A is necessary when the subsection (SS) is 03 with Foundation Codes other than 02, 03 or 04 and SS50, 60, 70, 71 and 91. If none of the above are present on the return or INOLES, Schedule A is not necessary.
(5) Labor organizations are allowed to substitute Form LM-2 or LM-3 for the following lines:
Form 990, Part I, Lines 13 through 15 (but the organization must complete Lines 16 through 21).
Form 990, all of Part II.
Form 990, Part IV (but the organization must complete Lines 59, 66, and 74, Columns (A) and (B).
Form 990-EZ, Part 1, Lines 10 through 16 (but the organization must complete Lines 17 through 21.
Form 990-EZ, Part II, (but the organization must complete Lines 25 through 27, Columns (A) and (B).
If required lines are not present, send the return back to the filer.
Error Code 970
(1) Error Code 970 displayed Fields are:
CL | Clear Code |
01ORG | Organization Code |
01SS | Sub Section |
01IRI | Incomplete Return Item |
01GR> | Gross Receipts (Generated) |
01GRP | Group Return Code |
03G | Less: Rental Expenses |
03K | Less: Cost, Basis Sales Expenses—Column (A), Securities |
03N | Less: Cost, Basis Sales Expenses—Column (B), Other |
03Q | Less: Direct Expenses |
03T | Less: Cost of Goods Sold |
03W | Total Revenue |
(2) "SECTION 03 NOT PRESENT"
Error Code 970
Invalid Conditions
(1) Organization Code is "1", "3" or "4" and Field 01GR> is less than or equal to $25,000 (+/-).
Exception: Organization Code is "1" and 01GRP is "7" or "8".
(2) If EC 970 was set because the Form is a 990-EZ (see EC 969) and the ORG Code is 9 but the organization should have filed a Form 990, change the ORG Code to the correct ORG Code (see below), Clear the error to continue processing the 990-EZ. We are no longer converting erroneously filed 990-EZs to a Form 990.
Note: This will all need to be done at once so EC 969 does not reappear.
Error Code 970
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Fields 03G, 03K, 03N, 03Q, and 03T are positive only. The amounts in these Fields must be entered as positive numbers.
(3) Verify the following:
01GR> is under $50,000 for Tax Periods 201012 and subsequent or under $25,000 for Tax Periods 201011 and prior, change 01ORG to "9" and Enter CCC R and V or
01GR> is over $50,000 and under $75,000 for Tax Periods 201012 and subsequent or over $25,000 and under $37,500 for Tax Periods 201011 and prior and the return is an initial return, research BMFOLI to ensure that the return is an initial. If initial change 01ORG to "9" and Enter CCC R and V or
01GR> is over $50,000 for Tax Periods 201012 and subsequent or $25,000 for Tax Periods 201011 and prior and the return is not an initial, change 01ORG to "1", "3", or "4" as appropriate. See IRM 3.12.12.22.7.2(2).
(4) If EC 970 re-displays, check entries and clear error code.
(5) If Gross Receipts are ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ check to ensure that the return is not a Group Return:
If the return is a group return, verify that Field 01ORG is "1" and enter the appropriate Group Return Code in Field 01GRP.
If the return is not a group return and the displayed Fields were transcribed correctly, change Field 01ORG to "9 ".
Error Code 972
(1) Error Code 972 displayed Fields are:
03W | Total Revenue |
03Y | Total Expenses |
03Z | Excess or (deficit) for the year-Taxpayer |
>>>> | Excess or (deficit) for the year-Computer |
Error Code 972
Invalid Conditions
(1) Field 03Z Computer and Field 03Z ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Error Code 972
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Compute amount for Field 03Y and enter in Field 03Y.
If the return is a Form 990, compute amount for Field 03Y by adding the amount on Line 16 to the amount on Line 44 Column (A).
If the return is a Form 990-EZ, compute the amount for Field 03Y by adding the entries on lines 10 through 16.
If the entries in Fields 03W and 03Y are correct, change Field 03Z to the computer generated amount.
Error Code 973
(1) Error Code 973 displayed Fields are:
05E | Total Assets BOY Taxpayer |
05K | Total Liabilities BOY |
05O | Total Net Assets BOY |
>>>> | Total Assets BOY Computer |
Error Code 973
Invalid Conditions
(1) Field 05O Computer and Field 05O ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 973
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Field 05O computer is equal to Field 05E minus Field 05K.
(3) If the return is a Form 990 verify the Fields as follows:
Verify Field 05E by adding the amounts on Lines 45 through 58, Column (A).
Verify Field 05K by adding the amounts on Lines 60 through 65, Column (A).
If Column (A) is blank, enter the amount from Part I, Line 19, in Field 05O and Field 05E.
(4) If the filer has a negative amount on Part IV, line 26, remove the negative symbols to make the amount correct. The computer considers this amount negative when transcribed.
(5) If the return is a Form 990-EZ verify the Fields as follows:
Verify Field 05E by adding the amounts on lines 22–24, column A.
If Line 19 has an entry and column A lines 22–27 are blank, change 05E and 05O to the line 19 amount.
(6) If the filer has a negative amount on Part II. line 26, remove the negative symbols to make the amount correct. The computer considers the amount negative when transcribed.
(7) If the entries in Fields 05E and 05K are correct, change Field 05O to the computer generated amount.
(8) Labor organizations are allowed to substitute Form LM-2 or LM-3 for the following lines:
Form 990, Part I, Lines 13 through 15 (but the organization must complete Lines 16 through 21).
Form 990, all of Part II.
Form 990, Part IV (but the organization must complete Lines 59, 66, and 74, Columns (A) and (B).
Form 990-EZ, Part 1, Lines 10 through 16 (but the organization must complete Lines 17 through 21.
Form 990-EZ, Part II, (but the organization must complete Lines 25 through 27, Columns (A) and (B).
If required lines are not present, send the return back to te filer.
Error Code 974
(1) Error Code 974 displayed Fields are:
03Z | Excess or (deficit) for the year |
05O | Total Net Assets, BOY |
03AA | Other Changes in Net Assets |
03AB | Net Assets, EOY Taxpayer |
>>>> | Net Assets, EOY Computer |
(2) "SECTION 05 NOT PRESENT"
Error Code 974
Invalid Conditions
(1) Field 03AB Computer and Field 03AB ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 974
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If the Fields were transcribed correctly, verify the entries in Fields 05O and 03AA.
(3) Field 03AB Computer is equal to Field 03Z plus Field 05O plus Field 03AA.
(4) If the return is a Form 990, compute the Fields as follows:
Subtract Line 66 from Line 59, Column A, and enter amount in Field 05O or,
If Column B is blank, see Exhibit 3.12.12-13 for correspondence procedures.
Perfect Field 03AA from attachments.
If none of the above apply, enter the amount from Line 19 in Field 05E and 05O.
(5) If the return is a Form 990-EZ, verify the Fields as follows:
Subtract Part II, Column A, Line 26, from Part II, Line 25, and enter in Field 05O.
If Column B is blank, see Exhibit 3.12.12-14 for correspondence procedures.
Perfect Field 03AA from attachments.
If Column A is blank, enter line 19 in Fields 05E and 05O.
(6) If the entries in Fields 03Z, 05O and 03AA are correct, change Field 03AB to the computer generated amount. If Section 03 is not present, GETSEC 03 and input the Field 050 amount into Field 03AB, as long as there are no amounts present in Section 03.
(7) Labor organizations are allowed to substitute Form LM-2 or LM-3 for the following lines:
Form 990, Part I, Lines 13 through 15 (but the organization must complete Lines 16 through 21).
Form 990, all of Part II.
Form 990, Part IV (but the organization must complete Lines 59, 66, and 74, Columns (A) and (B).
Form 990-EZ, Part 1, Lines 10 through 16 (but the organization must complete Lines 17 through 21.
Form 990-EZ, Part II, (but the organization must complete Lines 25 through 27, Columns (A) and (B).
If required lines are not present, send the return back to the filer.
Error Code 976
(1) Error Code 976 displayed Fields are:
05F | Total Assets, End of Year (EOY) |
05L | Total Liabilities, EOY |
05OB | Total Net Assets or Fund Balances EOY |
>>>> | Total Net Assets or Fund Balances EOY Underprint |
Error Code 976
Invalid Conditions
(1) If Field 050B, Total Net Assets or Fund Balances EOY ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 976
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Field 05OB computer is equal to Field 05F minus Field 05L.
(3) If the return is a Form 990 verify the Fields as follows:
Verify Field 05F by adding the amounts on Lines 45 through 58, Column (B).
Verify Field 05L by adding the amounts on Lines 60 through 65, Column (B).
If there is an entry on line 74, Column (B), enter the amount in Fields 05F and 05OB
If Column (B) is blank, correspond for the missing information.
(4) If the return is a Form 990-EZ, verify the Fields as follows:
Verify Field 05F by adding the amounts on lines 22 through 24, Column B.
Verify Field 050B by subtracting the amount from line 26, Column B from line 25, Column B.
If Column B is blank, correspond.
(5) If the entries in Fields 05F and 05L are correct, change Field 05OB to the computer generated amount.
(6) If the filer has negative amount on Part II, line 26 for Form 990-EZ or Part IV, line 66, Form 990, remove the negative symbol to make the amount correct. The computer considers these amounts negative when transcribed.
(7) Labor organizations are allowed to substitute Form LM-2 or LM-3 for the following lines:
Form 990, Part I, Lines 13 through 15 (but the organization must complete Lines 16 through 21).
Form 990, all of Part II.
Form 990, Part IV (but the organization must complete Lines 59, 66, and 74, Columns (A) and (B).
Form 990-EZ, Part 1, Lines 10 through 16 (but the organization must complete Lines 17 through 21.
Form 990-EZ, Part II, (but the organization must complete Lines 25 through 27, Columns (A) and (B).
If required lines are not present, send the return back to the filer.
Error Code 978
(1) Error Code 978 displayed Fields are:
06P | Political Expenditures |
0685C | Dues/Assess/Similar Amount |
0685D | Lobby political Expense Amount |
0685E | Aggregate Non-deductible Amount |
0685F | Expenditures Taxable Amount |
06Q | Initiation Fees |
06R | Gross Receipts |
06S | Section 501(c)(12) |
06T | Gross Income Other |
Error Code 988
(1) Error Code 988 displayed Fields are:
0815 | Gift, Grant Received |
0816 | Membership Fees Received |
0817 | Gross Receipts From Admissions |
0818 | Gross Receipts From Dividends |
0820 | Tax Revenues Levied |
0821 | Value of Services |
0823 | Total of Lines 15 through 22 |
0824 | Line 23 Minus Line 17 |
>>>> | Line 23 minus Line 17- Computer |
Error Code 988
Invalid Conditions
(1) Field 0824 Computer and Field 0824 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 988
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Recompute Schedule A, Part IV-A, Column (e):
Add the amounts on each Line 15 through 22 across and correct Column (e) if an error is found, then add the amounts in Column (e) from line 15 down to Field 0823.
Correct Field 0823 if it is in error.
Subtract Line 17 Column (e) from Line 23 Column (e).
Correct Field 0824 if it is in error.
Error Code 992
(1) Error Code 992 displayed Fields are:
0836 | Total Lobbying Expenditures (Grass Roots) |
0837 | Total Lobbying Expenditures (Direct Lobbying) |
0839 | Other Exempt purpose Expenditures |
0841 | Lobby Nontaxable Amount Taxpayer |
>>>> | Lobby Nontaxable Amount Computer |
Error Code 994
(1) Error Code 994 displayed Fields are:
0836 | Grass Roots Expenses |
0837 | Influence Legislation Expenses |
0839 | Other Expenditures |
0841 | Lobby Nontaxable - Taxpayer |
0844 | Subtract Line 41 from Line 38 |
>>>> | Subtract Line 41 from Line 38 Computer |
Error Code 996
(1) Error Code 996 displayed Fields are:
0841 | Lobby Nontaxable Amount |
0842 | Grassroots Nontaxable Amount |
>>>> | Grassroots Nontaxable Amount-Computer |
Error Code 998
(1) Error Code 998 displayed Fields are:
0836 | Total Lobbying Expenditures (Grassroots) |
0842 | Grass Roots Nontaxable Amount |
0843 | Subtract Line 42 from Line 36-Taxpayer |
>>>> | Subtract Line 42 from Line 36-Computer |
Form 990-PF
General
(1) This section provides instructions for correcting error and reject conditions for Form 990-PF, Return of Private Foundation.
Form 990-PF Limited
(1) An organization is considered "limited" when the organization has changed from a "public charity" to a "private foundation". The organization must file limited Forms 990-PF for all of the years it filed Forms 990 as a public charity.
(2) A limited Form 990-PF may be identified as follows:
"Limited" is indicated.
"Revenue Procedure 79-8" is indicated.
Wording indicating Area Office (AO) determined organization to be a private foundation.
The determination letter is attached.
(3) If several years are received together, consider all years to be "limited" if all of the following apply:
The entity section is complete.
Part I, Column (b), is complete.
(4) Annotate "LTD" on top center margin of page 1.
(5) Do not correspond for any issue except Part I if Form 990-PF is marked by the taxpayer as "Revenue Procedure 79-8" or "Limited" on the return or attachments.
Form 990-PF Sections and Fields
(1) Form 990-PF contains Section 01 through 13.
(2) Tables with Field designations, maximum Field length, and Field titles are listed before each section.
Section 01
Field Descriptions
(1) Section 01 contains entity data, processing codes, dates and miscellaneous information.
(2) Listed below are the Fields contained in Section 01 showing the Field Designator, title, location on the return, and maximum length:
Field | Field | LOCATION | MAX. |
---|---|---|---|
RMIT> | Remittance | Blue/Green Money | 11 |
01EIN | Employer Identification Number | Box A | 9 |
01NC | Name Control/Check Digit | Underlined/Mail Label | 4 |
>>>> | Name Control Underprint |
| 4 |
01TXP | Tax Period | Header | 6 |
>> | Tax Period Underprint |
| 2 |
01CCC | Computer Condition Codes | Dotted portion of Line 8-9, page 1 | 10 |
01RCD | Received Date | Received Date stamp | 8 |
01CAF | CAF Indicator |
| 1 |
01ORG | Type of Organization | Right margin of page 1 next to Items C and D | 1 |
01FNC | Foundation Code | White Space in Item H page 1 | 2 |
01PIC | Penalty and Interest Code | Edit Sheet Line 6 | 1 |
01ADC | Audit Code | Edit Sheet Line 2 | 1 |
01SHB | Schedule B Indicator | Right margin of Line 1 | 1 |
01COR | Correspondence Indicator | Edit Sheet Line 4 | 2 |
01CRD | Correspondence Received Date | Edit Sheet Line 5 | 8 |
01IRI | Incomplete Return (IRI) Code | Page 2 Upper Right Margin | 10 |
01RED | 4940 Code | Top middle margin of page 4 | 1 |
01XV3 | Part XIV Line 3b | Part XIV, line 3b | 10 |
01DDP | Daily Delinquency Penalty | Edit Sheet Line 7 | 6 |
>>>> | Daily Delinquency Penalty Underprint |
| 6 |
01TRC | Termination Code | Right Margin, Item F | 1 |
01PEN | Preparer EIN | Part XVI Preparer EIN Box | 12 |
01PSN | Preparer PTIN | Part XVI Preparer PTIN Box | 12 |
01PPH | Preparer Phone Number | Part XVI Preparer Phone Number Block | 10 |
01RDD> | Return Due Date Generated |
| 8 |
Field RMIT>
Remittance Amount
(1) Field RMIT> is the Remittance Amount. It is dollars and cents and is the blue/green edited money amount. This Field cannot be changed by Error Resolution.
Field 01EIN
Employer Identification Number (EIN)
(1) Field 01EIN is the Employer Identification Number.
(2) The EIN is a number assigned by IRS for identification of a business tax account. This Field is located in Box A, Form 990-PF.
Field 01EIN Invalid Conditions
(1) This Field is invalid if:
It is not numeric,
It is less than nine characters,
The first two digits are: 00, 07-09, 17-19, 28, 29, 49, 78, 79 or 89,
It is all zeros or all nines.
Field 01EIN Correction Procedures
(1) Check Field 01EIN with the return. Correct any coding or transcription errors.
(2) If the EIN was entered correctly, search for another valid EIN on the return and attachments and enter the correct number.
(3) If a correct number cannot be determined:
Research using Command Code NAMEB or NAMEE for the correct number.
SSPND 351 if IDRS is not available.
SSPND 320 if more than one number is found or if you are unable to determine a valid EIN.
(4) If EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return. Continue processing the return.
Note: Do not send Letter 3875-C if:
* less than three digits of the EIN are transposed, different, or missing.
* When CC INOLES indicates the account has been merged to or merged from, or
* An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.
Field 01NC
Name Control/Check Digit
(1) Field 01NC is the Name Control and Check Digit Field.
(2) Name Control: This Field is located in the Entity Section of the return.
(3) Check Digit: This Field is also a four position Field. There must be blanks in the first two positions and a letter of the alphabet (other than E, G or M) in the third and fourth positions.
Field 01NC
Invalid Conditions
(1) This Field is invalid if:
For Name Control, the first position is not alpha or numeric, the 2nd, 3rd or 4th position is not an alpha, numeric, hyphen, ampersand or blank, and there are any intervening blanks between characters.
For Check Digit, the first two positions are not blank and a letter of the alphabet (other than E, G or M) in the third and fourth positions is not present
Field 01NC
Correction Procedures
(1) Check Field 01NC with the return. Correct any coding or transcription errors. Check Digits have priority over the Name Control. The method for determining the correct Name Control is shown in Document 7071, Name Control Job Aid and (2) through (6) below
If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB, or INOLES to secure the Name Control. If unable to secure the Name Control, SSPND 320.
If IDRS is not available, SSPND 351.
(2) The name control should be the first four characters of the name as follows:
If the organization is a corporation (e.g., name includes "Corporation", "Inc.", "Foundation", "Fund"), edit the first four characters of the corporation name. Omit the word "the" when followed by more than one word.
If the organization is an individual trust or estate, edit the first four characters of the last name of the individual, trustee, beneficiary, or decedent.
If the organization is a political organization or political committee (Section 527), edit the first name of the individual.
(3) If an organization's name contains both "Fund" or "Foundation" and "Trust", apply either corporate or trust name control rules as follows:
If | Then |
---|---|
The organization name contains the name of a corporation, | apply corporate name control rules (see (2)a. above). |
The organization name contains an individual's name, | apply trust name control rules (see (2)b. above). |
(4) Following are specific corporate name control examples to be used if "Corporation", "Inc.", "Foundation", or "Fund" are not present are:
Local, Chapter, or Post—Edit the first four characters of the name of the national organization if the words "Local", "Chapter", or "Post" are contained in the name.
Habitat for Humanity — Edit Habi
Little League — Edit Litt
American Legion — Edit Amer
AMVETS — Edit Amer
Boy Scouts of America (BSA) — Edit Boys
BPOE — Edit Bene
FOE — Edit Frat
VFW — Edit Vete
PTA—Edit PTA plus the first letter of the name of the state
PTO or PTSA— Edit the first four characters of the school
(5) Specific trust or estate name control examples are:
Estate—Edit the first four characters of the last name of the decedent
Corporate Trust—Edit the first four characters of the Corporation's name.
Individual trust—Edit the first four characters of the last name of the individual
All other trusts—Edit the first four characters of the last name of the trustee or beneficiary
(6) Specific political organization name control examples are:
Friends of Jane Doe — Edit Jane
Committee to Elect John Smith — Edit John
Citizens for John Doe — Edit John
Field 01TXP
Tax Period
(1) Field 01TXP, Tax Period, is YYYYMM format.
Field 01TXP
Invalid Conditions
(1) This Field is invalid if:
It is not numeric,
Month is not 01-12,
It is equal to or later than the Processing Date.
Tax period is before 196912.
Field 01TXP
Correction Procedures
(1) Check the return and attachments for the correct Tax Period. Correct any coding or transcription errors.
(2) If the Tax Period is equal to or later than the Processing Date, check to see if it is a "Final" return.
For non-final returns, if the tax period is more than three months but less than one year from the current date, correspond for confirmation of the tax period.
If tax period is less than four months, SSPND 480. Attach Form 4227 indicating "early filed".
If the return is a "Final," use Command Code GTSEC for Section 01 and enter "F" in Field 01CCC. Change the Tax Period to the month preceding the received date.
(3) If the Tax Period is prior to 196912, SSPND 620. Attach Form 4227 stating "non-ADP".
Field 01CCC
Computer Condition Codes
(1) Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from page 1, the dotted portion on Line 8-9. See Exhibit 3.12.12-17 for a description of the codes and their uses.
Field 01CCC
Invalid Conditions
(1) This Field is invalid if:
The entry is other than blank, "A ", "D", "F", "G", "J", "O", "R", "T", "V" , "W", "X", "Y", "3", "7" or "8".
CCCs "F" and "Y" are both present,
CCC "7" is present with both CCCs "D" and "R".
Field 01CCC
Correction Procedures
(1) Compare the entry on the screen to the entry on the return. Correct any coding or transcription errors.
(2) If the codes were entered correctly, refer to the return and Exhibit 3.12.12-17 to determine which codes are necessary.
(3) If CCCs "F" and "Y" are both present:
If the return shows "Final", delete the "Y" code.
If the return is not a Final, delete CCC "F".
If the return is not a final or short period, delete CCCs "F" and "Y".
Note: If the return is for a Change of Accounting Period, DO NOT delete CCC "Y".
Note: Do Not use CCC F on IRC 507 terminations.
(4) If CCCs "7", "D", and "R" are all present, determine the correct CCCs:
If CCC "7"is correct delete the "R" and "D".
If CCC "7"is not correct, delete CCC "7".
(5) CCC "J" is present on a return prior to 201701.
(6) If CCC "J" is present and F-965 or 965-B is not attached to the return, remove CCC "J".
Field 01RCD
Received Date
(1) Field 01RCD is the Received Date. It is YYYYMMDD format. This Field is required and is transcribed from the Received Date stamp on page 1.
Field 01RCD
Invalid Conditions
(1) This Field is invalid if it is:
Not present,
Not in YYYYMMDD format,
Later than the current processing date,
Not within the valid year, month, day range,
Prior to the ADP date of 196912 for Form 990-PF.
Field 01RCD
Correction Procedures
(1) Compare Field 01RCD with the received date stamp on the return. Correct any coding or transcription errors.
(2) If the Received Date stamp is "invalid" (I.E. 20110115 in lieu of 20120115), correct accordingly.
(3) Determine the received date in the following priority when it is required and there is no valid date stamp or handwritten received date:
Note: If an envelope is not attached use the postmark date stamped on the face of the return.
The envelope postmark or delivery shipment date.
Note: If a date is stamped, the priority list would not be needed; however, if there is more than one received date stamped on the document, the proper date would depend whether the document was properly addressed. If the document is properly addressed but the Service misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used.
Service Center Automated Mail Processing System (SCAMPS) digital date
The Revenue Agent/Officer's signature date
The signature date
The Julian Date in the DLN, minus 10 days
Note: Use signature date only if the signature date is within the current processing year.
Caution: The ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ from the Return Due Date (RDD), regardless of Saturday, Sunday or Holiday extension dates.
Field 01CAF
CAF Indicator
(1) Field 01CAF, CAF Indicator, is no longer edited by Document Perfection. If this Field displays , delete the entry.
Field 01ORG
Organization Code
(1) Field 01ORG, Organization Code, is located in the right margin of page 1 next to Items C and D.
Field 01ORG
Invalid Conditions
(1) This Field is invalid if it is other than "3", "4", "5", "6", "7", "8" or blank ("G" coded only).
(2) Type of Organizations are:
Blank—if Field 01CCC contains CCC "G"
Code 3—Domestic 4947(a)(1) trust or Other Taxable Private Foundation or when Field 0602, Tax Under Section 511, or Field 0604, Subtitle A Tax, contain an amount.
Code 4—Foreign 4947(a)(1) Trust.
Code 5—Canadian Treaty 4947(a)(1) Trust.
Code 6—Domestic Exempt Private Foundation or Other Taxable Private Foundation.
Code 7—Foreign Exempt Private Foundation or Other Taxable Private Foundation.
Code 8—Canadian Treaty Private Foundation (Non-Taxable) or Other Taxable Private Foundation.
Field 01ORG
Correction Procedures
(1) Refer to the right margin of page 1 next to Items C and D. Correct any coding or transcription errors.
(2) If code is other than specified, determine the correct code from table below. Research INOLE for a domestic address when Box D1 or D2 is not checked and there is an amount in Part I, Line 26(b):
If | Then |
---|---|
The entity address is in the United States, | Either |
The entity address is Canadian, or a reference to a treaty between the U.S. and Canada is noted or attached, | Either |
The entity address is foreign (not Canadian), | Either |
(3) If no boxes are checked on Line H, Form 990-PF, research INOLES for the correct subsection. Code accordingly.
Field 01FNC
Foundation Code
(1) Field 01FNC is the Foundation Code. It is Edited from the White Space in Item H on Page 1.
(2) Valid Foundation Codes are 00, 02–04, 09–18 and 99.
Field 01FNC
Invalid Conditions
(1) This Field is invalid if it's not two digits and anything other than, 00, 02–04, 09–18 or 99.
(2) This Field must be present.
Field 01FNC
Correction Procedures
(1) Check the white space in Item H on page 1 and correct any coding or transcription errors.
(2) Check the return and attachments to try to determine the correct Foundation Code.
(3) Research INOLE to determine the correct Foundation Code.
(4) If the Foundation Code cannot be determined enter the default "00" in Field 01FNC.
Field 01PIC
Penalty and Interest Code
(1) Field 01PIC is the Penalty and Interest Code. It is located on the Edit Sheet, Line 6.
(2) Valid Penalty and Interest Codes are:
Blank—normal penalty and interest
Code 1—there is precomputed penalty and/or interest on the return and the Received Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
(3) See IRM 3.12.12.2.3 for Return Due Dates.
Field 01PIC
Invalid Conditions
(1) This Field is invalid if other than blank or 1.
Field 01PIC Correction Procedures
(1) Correct the Penalty and Interest Code Field if:
It is other than "1".
There is precomputed penalty and/or interest on the return and the correct Received Date (Field 01RCD) is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ after the Return Due Date.
(2) Delete the Penalty and Interest Code Field if:
There is no precomputed penalty and/or interest on the return or
The correct Received Date (Field 01RCD) is either before the Return Due Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Field 01ADC
Audit Code
(1) Field 01ADC, Audit Code, is located on Line 2 of the edit sheet.
Field 01SHB
Schedule B Indicator
(1) Field 01SHB is located in the right margin of Line 1, Form 990-PF.
Field 01SHB
Invalid Conditions
(1) Field 01SHB is invalid if other than "1", "2" or blank.
(2) Refer to the right margin next to Line 1, Form 990-PF, for the correct code.
Field 01SHB
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Correct codes are as follows for tax years 200112 and subsequent:
If | And | Then |
---|---|---|
Tax Period is prior to 200112 |
| Blank Field 01SHB |
Tax Period is 200112 and subsequent | Schedule B is attached and Line 1 (F-990PF) is $5,000.00 or greater | Enter "1" in Field 01SHB |
Tax Period is 200112 and subsequent | Schedule B box on line 2 is not checked, Schedule B is not attached and Line 1 is $5,000.00 or greater | Correspond, if no-reply, Enter "2" in Field 01SHB and "50" in Field 01IRI |
Line 1 (F-990PF) is blank or less than $5,000.00 | Schedule B box on line 2 is or is not checked | Blank Field 01SHB |
Line 1 (F-990PF) is $5,000.00 or greater | Schedule B is attached and complete | Enter "1" in Field 01SHB |
Line 1 (F-990PF) is $5,000.00 or greater | Schedule B box on line 2 is checked, Schedule B is not attached | Enter "2" in Field 01SHB. |
Note: We will no longer accept a substitute Schedule B. Schedule B must be complete. A Schedule B must include at least one name and amount in Part I over $5,000.00. "0", "dash", "N/A" or "not liable" are acceptable entries. Anonymous is acceptable for the name. Check Schedule B, Page 1 to see if any of the Special rules Boxes are checked and applicable.
Field 01COR
Correspondence Indicator
(1) Field 01COR, Correspondence Indicator, is located on Line 4 of the Edit Sheet.
Field 01COR
Invalid Conditions
(1) This Field is invalid if other than "11", "12", "13", "14", "15", "16", "21", "22", "23", "24" or blank.
Field 01COR
Correction Procedures
(1) Refer to Line 4 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors.
(2) Refer to the return and any attached correspondence to determine the correct code. Correct Correspondence Indicators are:
11—Reply with all information— Use when the taxpayer's response to our request is complete; all of the information we requested is provided
12—Reply with some information— Use when the taxpayer provides some of the information we requested, (Enter CCC "3").
13—Reply with no information— Use when the taxpayer responds to our inquiry, but does not provide the information we requested, (Enter CCC "3").
14—No Reply— Use when the taxpayer does not respond to our request, (Enter CCC "3").
21—Reply with all information— Use when the taxpayer's response to our request for missing IRI items is complete; all of the information we requested is provided.
22—Reply with some information— Use when the taxpayers provides some of information we requested on missing IRI items. (Enter CCC 3 and the appropriate entry in Field 01IRI).
23—Reply with no information— Use when the taxpayers responds on missing IRI items but does not provide the information we requested. (Enter CCC 3 and the appropriate entry in Field 01IRI).
24—No Reply— Use when the taxpayer does not respond to our request for missing IRI items. (Enter CCC 3 and the appropriate entry in Field 01IRI)
Field 01CRD
Correspondence Received Date
(1) Field 01CRD, Correspondence Received Date, is 8 positions in Year, Month, Day (YYYYMMDD) format.
(2) Field 01CRD is located on Line 5 of the Edit Sheet. It is used when correspondence was initiated. The entry reflects the date a complete reply was received.
Field 01IRI
IRI Code
(1) Field 01IRI is located, on page 2 in the upper right margin.
(2) There can be a maximum of 5 – 2 digit codes present for a total of 10 characters.
Field 01IRI
Invalid Conditions
(1) This Field is invalid if not 2 digit, numeric, blank or codes 01, 02, 05, 06, 07, 08, 10, 11, 13, 14, 15, 17, 50, 90 or blank.
Field 01IRI
Correction Procedures
(1) The codes and their meanings are as follows:
Item Missing | IRI Code |
---|---|
Part I | 01 |
Part II | 02 |
Part VI-A | 05 |
Part VI-A | 06 |
Part VI-A | 07 |
Part VII | 08 |
Part IX | 10 |
Part XX | 11 |
Part XII | 13 |
Part XIII | 14 |
Part XIV | 15 |
Part XVI | 17 |
Sch. B | 50 |
Missing Signature | 90 |
(2) Correct any coding or transcription errors using the above chart.
(3) If Field 01IRI for has a code other than 01, 02, 05, 06, 07, 08, 10, 11, 13, 14, 15, 17, 50 or 90 that was entered incorrectly, delete the code.
Field 01RED
4940 Code
(1) Field 01RED, 4940 Code, is located in the top middle margin of page 4.
(2) This Field affects the tax computation of Field 0601, Excise Tax. Be sure the code is correct.
Field 01RED
Invalid Conditions
(1) Field 01RED is invalid if other than blank, "2" or "3".
Field 01RED
Correction Procedures
(1) Refer to the top middle margin of page 4 to determine the correct code. Correct any coding or transcription errors.
(2) If 01RED is other than blank, "2" or "3", correct the code:
Blank—Part V, Line 1a is not checked
Code 2—Section 4940 (d)(2) Tax Reduction. If INOLES displays Subsection 03 with Foundation Code 02, Field 0427B, Net Investment Income, has an amount, and Field 0601 does not have an amount.
Code 3—Section 4940 (e) Tax Reduction. Part V is completed and Line 8 is equal to or greater than Line 7.
(3) The organization must meet all of the following conditions to qualify for the Section 4940(d)(2) Tax Reduction (Code "2"):
Foundation Code on INOLES must be "02", and
Part XIII must have an entry, and
Field 03A9, Operating Foundation, must be "1" (if Field 03A9 is "2", change to "1"), and
Organization Code must be "3" or "6".
(4) The organization must meet the conditions listed below to qualify for the Section 4940(e) Tax Reduction (Code "3").
Foundation Code Must be "3", "4" or "00".
Organization Code must be "3" or "6".
Part V completed and line 8 is equal to or greater than line 7.
If Part V not completed and tax is computed at 1%, send the return back to the filer for Part V.
Field 01XV3
Part XIV Line 3b
(1) Field 01XV3, Part XIV Line 3b, is dollars only and located on line 3b, Part XV XIV.
(2) Part XIV Line 3b is edited from Part XIV (Supplementary Information) Line 3b.
Field 01DDP
Daily Delinquency Penalty
(1) Field 01DDP, Daily Delinquency Penalty, is located on Line 7 of the Edit Sheet.
Field 01DDP
Penalty Amounts
(1) The law provides for a daily penalty for failure to file a return (determined with regard to any extension of time for filing) or for filing an incomplete return unless failure is due to reasonable cause:
For tax years ending on or after July 30, 1996, the penalty is $20 a day. The maximum penalty may be as much as $10,000 or five percent of gross receipts for the year, whichever is less.
For tax years ending before July 30, 1996, the penalty is $10 a day. The maximum penalty may be as much as $5,000 or five percent of gross receipts for the year, whichever is less.
If the organization has gross receipts exceeding $1,000,000, the law provides for a penalty of $100 a day. The maximum penalty may be as much as $50,000.
(2) Gross receipts are computed by adding together 0410B, 04A12, 04B6, minus 04A6.
Field 01DDP
Invalid Conditions
(1) This Field is invalid if:
It is not numeric.
The last digit is other than zero and the Tax Period is prior to 198712.
Field 01DDP
Correction Procedures
(1) Refer to Line 7 of the Edit Sheet to determine the correct entry. Correct any coding or transcription errors.
(2) If transcribed correctly and penalty was computed by a Revenue Officer or Examination, SSPND 640 and prepare Form 4227. Annotate "cancel to Exam". DO NOT change the DDP amount unless instructed by the preparer to do so.
Field 01TRC
Termination Code
(1) Field 01TRC, Termination Code, is located in the right margin of page 1 next to Item F.
Field 01TRC
Invalid Conditions
(1) This Field is invalid if other than:
Blank—if Box F in the entity portion of Form 990-PF is not checked.
Code 1—if the 507(b)(1)(B) Box F is checked.
Field 01TRC
Correction Procedures
(1) If Box F, 507(b)(1)(B), is not checked, delete Field 01TRC.
(2) If box F, 507(b)(1)(B), is checked and Field 01TRC is blank, enter a "1" in Field 01TRC and SSPND 320.
(3) Follow any instructions provided by Entity when the return is sent back.
Field 01PSN
Preparer PTIN
(1) Field 01PSN, Tax Preparer PTIN, is transcribed from the preparer PTIN box in the signature portion of the return.
(2) The entries are any combination of numerics except all "zeros" or all "nines". The first character may be a "P".
Field 01PSN
Invalid Conditions/
Correction Procedures
(1) Field 01PSN is invalid if the first position is other than numeric or "P".
(2) Field 01PSN is invalid if the Field is all zeros or all nines or first position is "P" and remaining positions are all zeros or all nines.
(3) Field 01PSN is invalid if other than the first position is not numerics.
(4) Delete the Field. Do not attempt to correct the Field.
Field 01PEN
Preparer EIN
(1) Field 01PEN, Tax Preparer EIN, is transcribed from the preparer EIN box in the signature portion of the return.
(2) The entries are any combination of numerics except all "zeros" or all "nines".
Section 02
Data Address Fields
(1) Section 02 contains address changes and the In-Care-of-Name line.
Section 02
Field Descriptions
(1) Listed below are the Fields contained in Section 02 showing the Field designator, title, location on the return, and maximum length:
| Field | LOCATION | MAX. |
---|---|---|---|
02CON | Care of Name Line | Entity Section | 35 |
02FAD | Foreign Address | Entity section | 35 |
02ADD | Street Address | Entity Section | 35 |
02CTY | City | Entity Section | 22 |
02ST | State | Entity Section | 2 |
02ZIP | ZIP Code | Entity Section | 12 |
Field 02CON
In Care of Name Line
(1) Field 02CON, In Care of Name Line, is located in the Entity Section of the return.
(2) Field 02CON has 35 positions and the valid characters are alpha, numeric, ampersand, dash, slash or percent.
Note: The first character of the "in-care-of" name must be alpha or numeric.
Invalid Conditions
(1) This Field is invalid if any of the following conditions exist:
The first position is a % sign and the second position is not blank,
The first character of the "in-care-of" name is not alpha or numeric,
There are two consecutive blanks between significant characters.
Correction Procedure
(1) Check for transcription errors and correct as needed.
If... | Then... |
A % (percent) is in the first position, |
|
A blank is in the first position, |
|
The first character of the "in-care-of" name is not alpha or numeric, |
|
Two consecutive blanks present between significant characters, |
|
Field 02FAD
Foreign Address
(1) Field 02FAD is located in the Entity Address Section of the return. This Section will contain data when a foreign address is present on the return. Field 02FAD will not be present on "G" Coded short length returns.
(2) Code & Edit will use //$ to identify the beginning and ending of a foreign country code. For example /EI/$ is edited for Ireland and /GM/$ is edited for Germany.
Field 02FAD
Invalid Conditions
(1) This Field is invalid if any of the following conditions exist:
The Field contains other than alpha, numeric or special characters,
The first position is blank,
Any character follows two consecutive blanks,
There are more than 35 characters present for this Field on the return.
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.
Field 02FAD
Correction Procedures
(1) 1. Correct all coding and transcription errors.
If... | Then... |
Field 02FAD is present |
|
A foreign address is not present on the return |
|
(2) If Form 8822 (Change of Address) is attached to the return, compare the name and address information on the Form 8822 to the return.
If... | Then... |
The information is the same | Take no action and continue processing. |
The information is different |
Note: The lead Tax Examiner is required to batch all Forms 8822 daily and send them to Entity Control for expedite processing. |
Field 02ADD
Street Address
(1) Field 02ADD, Street Address, is located in the Entity Section of the return. This section will contain data on non-preaddressed returns when the address change box has been checked.
Field 02ADD
Invalid Conditions
(1) This Field is invalid if any of the following conditions exist:
The street address is present and the first position is blank,
Any character not alphabetic, numeric, blank, hyphen, or slash is present,
There are two consecutive blanks followed by valid characters,
The first position is not alphabetic or numeric.
Field 02ADD
Correction Procedures
(1) Check the screen entry with the entry on the return and attachments. Correct any coding or transcription errors.
(2) If the Field cannot be perfected, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the address only.
Field 02CTY
City
(1) Field 02CTY, City, is located in the entity section of the return.
Major City Code
(1) Certain cities within each state are designated "Major Cities" and are assigned a special code of two alpha characters.
The Major City Code represents both the city and state.
ISRP will enter the Major City Code as appropriate.
It is transcribed with no intervening blanks and no other characters in the City or State Fields.
Field 02CTY
Invalid Conditions
(1) This Field is invalid if:
Any character not alphabetic or blank is present,
City is present and the first position is blank,
City is present and the second and third positions are blank,
Any characters follow the first two adjoining blanks,
An invalid Major City Code is present,
Fewer than three characters are present unless a valid Major City Code is present.
(2) Refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations, for valid Major City Codes.
Field 02CTY
Correction Procedures
(1) Compare the screen entry with the entry on the return and attachments. Correct any coding or transcription errors.
(2) If unable to correct, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the address only.
Field 02ST
State
(1) Field 02ST, State, is located in the entity section of the return.
Field 02ST
Invalid Conditions
(1) This Field is invalid if it is not contained in the State Code Table in Document 7475.
Field 02ST
Correction Procedures
(1) Check the Field on the screen with the entry on the return and attachments. Correct any coding or transcription errors.
(2) If unable to perfect, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the address only.
Field 02ZIP
ZIP Code
(1) Field 02ZIP is the ZIP Code. It is located in the entity section of the return.
Field 02ZIP
Invalid Conditions
(1) This Field is invalid if:
Blank,
The fourth and fifth position are 00.
Field 02ZIP
Correction Procedures
(1) Check the Field on the screen with the entry on the return. Correct any coding or transcription errors.
(2) If a valid ZIP Code is not on the return, check any attachments and envelope. Research INOLE, refer to Document 7475.
(3) If a valid ZIP Code cannot be located, use the first three digits of the ZIP Code for the city or state and 01 for the fourth and fifth digits.
Section 03
Field Descriptions
(1) All of the Fields in Section 03 are located in Form 990-PF, Parts VI-A and Part VI-B.
(2) Listed below are the Fields contained in Section 03 showing the Field Designator, title, and location on the return. All Fields are one position:
Field | Field | LOCATION ON |
---|---|---|
03A1A | Influence Campaign | Part VI-A Line 1a |
03A2 | Activity | Part VI-A Line 2 |
03A3 | Changes | Part VI-A Line 3 |
03A4B | Filed Form 990-T | Part VI-A Line 4b |
03A5 | Substantial Contraction | Part VI-A Line 5 |
03A8B | Furnished Form 990-PF | Part VI-A Line 8b |
03A9 | Operating Foundation | Part VI-A Line 9 |
03A10 | Substantial Contributions | Part VI-A Line 10 |
03A11 | Controlling Organization | Part VI-A Line 11 |
03A12 | Direct/Indirect Interest | Part VI-A Line 12 |
03A13 | Comply with Public Inspection | Part VI-A Line 13 |
03A15 | In Lieu of Form 1041 | Part VI-A Line 15 |
03A16 | Interest in or Signature or Other Authority | Part VI-A Line 16 |
031A1 | Sale or Exchange | Part VI-B Line 1a(1) |
031A2 | Borrow or Lend | Part VI-B Line 1a(2) |
031A3 | Furnish Goods | Part VI-B Line 1a(3) |
031A4 | Pay Compensation | Part VI-B Line 1a(4) |
031A5 | Transfer | Part VI-B Line 1a(5) |
031A6 | Agree to Pay | Part VI-B Line 1a(6) |
03B1B | Excepted Acts | Part VI-B Line 1b |
03B1C | Prior Year Acts | Part VI-B Line 1c |
03B2A | Undistributed Income | Part VI-B Line 2a |
03B2B | Applying Provisions | Part VI-B Line 2b |
03B3A | Interest | Part VI-B Line 3a |
03B3B | Excess Holdings | Part VI-B Line 3b |
03B4A | Jeopardize | Part VI-B Line 4a |
03B4B | Prior Year Jeopardize | Part VI-B Line 4b |
035A1 | Propaganda | Part VI-B Line 5a(1) |
035A2 | Influence Election | Part VI-B Line 5a(2) |
035A3 | Grant Individual | Part VI-B Line 5a(3) |
035A4 | Grant Organization | Part VI-B Line 5a(4) |
035A5 | Purpose Other | Part VI-B Line 5a(5) |
03B5B | Excepted | Part VI-B Line 5b |
03B6A | Did the Organization Receive Funds | Part VI-B, Line 6a |
03B6B | Did the Organization Pay Premiums | Part VI-B, Line 6b |
Section 03
Invalid Conditions/
Correction Procedures
(1) Correct Question Codes are:
1— If the "yes" box is checked.
2— If the "no" box is checked (not valid for Field 03A15, In Lieu of Form 1041).
3—No-reply to correspondence (Not valid for Field 03A15, In Lieu of Form 1041).
Blank— If neither box is checked, both boxes are checked or "not applicable".
(2) All Section 03 Fields are invalid if other than listed above.
(3) Refer to the return to verify the entry. Correct any coding or transcription errors.
Section 04
Field Descriptions
(1) All of the Fields in Section 04 are dollars only and positive or negative.
(2) Listed below are the Fields contained in Section 04 showing the Field Designator, title, and location on the return. All Fields are 12 positions:
Field | Field | PART I LOCATION ON RETURN |
---|---|---|
04A1 | Contributions, Gifts | Line 1, Col. (a) |
04A3 | Interest on Savings | Line 3, Col. (a) |
04A4 | Dividends | Line 4, Col. (a) |
04A5A | Gross Rents | Line 5a, Col. (a) |
04A6 | Net Gain or Loss | Line 6, Col. (a) |
046B | Gross Sales Price Amount | Line 6(b) |
0410B | Cost of Goods Sold | Line 10b |
0410C | Gross Profit | Line 10c, Col. (a) |
04A11 | Other Income | Line 11, Col. (a) |
04A12 | Total Revenue—Per Books | Line 12, Col. (a) |
>>>> | Total Revenue Per Books Underprint |
|
04B12 | Total Net Investment Income | Line 12, Col. (b) |
04C12 | Total Adjusted Net Income | Line 12, Col. (c) |
04A13 | Compensation of Officers | Line 13, Col. (a) |
04A15 | Pension Plans, Employee Benefits | Line 15, Col. (a) |
0416A | Legal Fees | Line 16a, Col. (a) |
0416B | Accounting Fees | Line 16b, Col. (a) |
04A17 | Interest | Line 17, Col. (a) |
04A19 | Depreciation | Line 19, Col. (a) |
04A20 | Occupancy | Line 20, Col. (a) |
04A21 | Travel, Conferences and Meetings | Line 21, Col. (a) |
04A22 | Printing and Publications | Line 22, Col. (a) |
04A24 | Total Operating—Per Books A Amount | Line 24, Col. (a) |
04B24 | Total Operating—Per Books B Amount | Line 24, Col. (b) |
04D24 | Total Operating—Per Books D Amount | Line 24, Col. (d) |
04A25 | Contributions, Gifts, Grants | Line 25, Col. (a) |
04A26 | Total Expenses—Per Books | Line 26, Col. (a) |
04B26 | Total Expenses—Net | Line 26, Col. (b) |
04C26 | Total Expenses—Adj Net | Line 26, Col. (c) |
04D26 | Total Expenses—Exempt | Line 26, Col. (d) |
0427A | Excess of Revenue | Line 27a, Col (a) |
>>>> | Excess of Revenue Underprint |
|
0427B | Net Investment Income | Line 27b, Col (b) |
>>>> | Net Investment Income Underprint |
|
0427C | Adjusted Net Income | Line 27, Col. (c) |
04GR> | Total Gross Receipts Computer | Field 04A12 plus 046B plus 0410B minus 04A6 |
Section 05
Field Descriptions
(1) All of the Fields in Section 05 are dollars only and positive or negative.
(2) Listed below are the Fields contained in Section 05 showing the Field Designator, title, and location on the return. All Fields are 12 positions:
Field | Field | PART II LOCATION ON RETURN |
---|---|---|
05A1 | Cash (BOY) | Line 1 Col. (a) |
05B1 | Cash Non-Interest | Line 1 Col. (b) |
05A3 | Accounts Receivable (BOY) | Line 3 Col. (a) |
05B3 | Accounts Receivable (EOY) | Line 3 Col. (b) |
05A4 | Pledges Received (BOY) | Line 4 Col. (a) |
05B4 | Pledges Received (EOY) | Line 4 Col. (b) |
05A5 | Grants Received (BOY) | Line 5 Col. (a) |
05B5 | Grants Received (EOY) | Line 5 Col. (b) |
05A6 | Receivables (BOY) | Line 6 Col. (a) |
05B6 | Receivables (EOY) | Line 6 Col. (b) |
05A7 | Other Notes and Loans (BOY) | Line 7 Col. (a) |
05B7 | Other Notes and Loans (EOY) | Line 7 Col. (b) |
05A8 | Inventories for Sale or Use (BOY) | Line 8 Col. (a) |
05B8 | Inventories for Sale or Use (EOY) | Line 8 Col. (b) |
05A9 | Prepaid Expenses and Deferred Charges (BOY) | Line 9 Col. (a) |
05B9 | Prepaid Expenses and Deferred Charges (EOY) | Line 9 Col. (b) |
05A10 | Investments-Government (BOY) | Line 10a, Col. (a) |
0510A | Investments-Government (EOY) | Line 10a, Col. (b) |
05B10 | Investments-Corporate Stock (BOY) | Line 10b, Col. (a) |
0510B | Investments-Corporate Stock (EOY) | Line 10b, Col. (b) |
05C10 | Investments-Corporate Bonds (BOY) | Line 10c, Col. (a) |
0510C | Investments-Corporate Bonds (EOY) | Line 10c, Col. (b) |
05A12 | Investments-Mortgage Loans (BOY) | Line 12, Col. (a) |
05B12 | Investments-Mortgage Loans (EOY) | Line 12, Col. (b) |
05A13 | Investments-Other (BOY) | Line 13, Col. (a) |
05B13 | Investments-Other (EOY) | Line 13, Col. (b) |
05A14 | Land, Buildings, and Equipment Basis (BOY) | Line 14, Col. (a) |
05B14 | Land, Buildings, and Equipment Basis (EOY) | Line 14, Col. (b) |
05A15 | Other Assets (BOY) | Line 15, Col. (a) |
05B15 | Other Assets (EOY) | Line 15, Col. (b) |
05B16 | Total Assets-Book Value | Line 16, Col. (b) |
>>>> | Total Assets-Book Value-Underprint |
|
05C16 | Total Assets—Fair Market Value | Line 16, Col. (c) |
05P1I | Fair Market Value | Box I, Page 1 |
05A17 | Accounts Payable and Accrued Expenses (BOY) | Line 17, Col. (a) |
05B17 | Accounts Payable and Accrued Expenses (EOY) | Line 17, Col. (b) |
05A18 | Grants Payable (BOY) | Line 18, Col. (a) |
05B18 | Grants Payable (EOY) | Line 18, Col. (b) |
05B21 | Mortgage and Other Notes | Line 21, Col. (b) |
05A22 | Other Liabilities (BOY) | Line 22, Col. (a) |
05B22 | Other Liabilities (EOY) | Line 22, Col. (b) |
05B29 | Total Liabilities | Line 29, Col. (b) |
05B30 | Total Fund Net Assets/Balances | Line 30, Col. (b) |
Section 06
Field Descriptions
(1) All of the Fields in Section 06 are dollars and cents.
(2) All Fields are positive only except Field 06B/R, Tax Due/Overpayment.
(3) Listed below are the Fields contained in Section 06 showing the Field Designator, title, location on the return, and maximum length:
Field | Field | PART V LOCATION ON RETURN | MAX. |
---|---|---|---|
0601 | Excise Tax | Line 1 | 12 |
>>>> | Excise Tax Underprint |
| 12 |
0602 | Tax Under Section 511 | Line 2 | 12 |
0604 | Subtitle A Tax | Line 4 | 12 |
0605 | Tax on Investment Income | Line 5 | 13 |
>>>> | Tax on Investment Income Underprint |
| 13 |
0606A | ES Tax Credit | Line 6a | 11 |
0606B | Tax Withheld at Source | Line 6b | 11 |
0606C | Tax Paid with Extension | Line 6c | 12 |
0606D | Backup Withholding | Line 6d | 12 |
0607> | Total Credits/Payments Computer | Line 7 | 12 |
0608 | ES Tax Penalty | Line 8 | 11 |
06B/R | Tax Due/Overpayment | Lines 9/10 | 12 |
>>>> | Tax Due/Overpayment Underprint |
| 12 |
06CRE | Credit Elect | Line 11 | 11 |
06VT1 | Verified Excise Tax | ERS Input Only | 13 |
06VT5 | Gross Verified Tax | ERS Input Only | 13 |
Field 0601
Excise Tax
(1) Field 0601, Excise Tax, is located on Form 990-PF, Part V, Line 1.
(2) This Field is invalid if not numeric.
(3) Refer to the return to verify the entry. Correct any coding or transcription errors.
(4) The computer uses Field 0427B, Net Investment Income computer generated, to compute Field 0601 computer generated.
(5) The tax rate for Type of Organization "3" and "6" is as follows:
Rate .01—if Field 01RED, 4940 Code, is "3".
Rate .02—if Field 01RED is blank.
(6) The tax rate for Foreign Organizations (Field 01ORG) "4", "5", "7" or "8") is as follows:
Rate .04—if Field 01ORG is "4" or "7".
Field 0601 is zero if Field 01ORG is "5" or "8".
Field 0602
Tax Under Section 511
(1) Field 0602, Tax Under Section 511, is located on Form 990-PF, Part V, Line 2.
(2) This tax is valid for Organization "3" and "6" and is used to compute Field 0605, Total Gross Tax.
(3) This Field is invalid if not numeric.
(4) Refer to the return to verify the entry. Correct any coding or transcription errors.
Field 0604
Subtitle A Tax
(1) Field 0604, Subtitle A Tax, is located on Form 990-PF, Part V, Line 4.
(2) This Tax is valid for Organization "3" and "6" and is used to compute Field 0605, Total Gross Tax.
(3) This Field is invalid if not numeric.
(4) Refer to the return to verify the entry. Correct any coding or transcription errors.
Field 0605
Total Gross Tax
(1) Field 0605, Total Gross Tax, is located on Form 990-PF, Part V, Line 5.
(2) Field 0605, Total Gross Tax Underprint, is the sum of
Field 0601, Excise Tax, plus
Field 0602, Tax Under Section 511, minus
Field 0604, Subtitle A Tax.
(3) This Field is invalid if not numeric.
(4) Refer to the return to verify the entry. Correct any coding or transcription errors.
Field 0606A
Estimated Tax Payments
(1) Field 0606A, Estimated Tax Payments, is located on Form 990-PF, Part V, Line 6a.
(2) This Field is used to compute Field 06B/R, Tax Due/Overpayment. Accept the amount shown on the return.
(3) This Field is invalid if not numeric.
(4) Refer to the return to verify the entry. Correct any coding or transcription errors.
Field 0606B
Tax Withheld at Source
(1) Field 606B, Tax Withheld at Source , is located on Form 990-PF, Part V, Line 6b.
(2) This Field is invalid if not numeric.
(3) Refer to the return to verify the entry. Correct any coding or transcription errors.
Field 0606C
Tax Paid with Extension
(1) Field 0606C, Tax Paid-with Extension , is located on Form 990-PF, Part V, Line 6c.
(2) This Field is used to compute Field 06B/R, Tax Due/Overpayment. Accept the amount shown on the return.
(3) This Field is invalid if not numeric.
(4) Refer to the return to verify the entry. Correct any coding or transcription errors.
Field 0606D
Backup Withholding
(1) Field 0606D, Backup Withholding, is located on Form 990-PF, Part V, Line 6d.
(2) This Field is used to compute Field 06B/R, Tax Due/Overpayment.
(3) Correct from Form 1099, W-2, etc.
(4) This Field is invalid if not numeric.
(5) Refer to the return to verify the entry. Correct any coding or transcription errors.
Field 0607>
Total Credits/Payments Computer
(1) Field 0607>, Total Credits/Payment Computer, is the total of Field 0606A, Estimated Tax Credit, Field 0606B, Tax Withheld at Source, Field 0606C, Tax Paid With Extension, and Field 0606D, Backup Withholding.
Field 0608
Estimated Tax Penalty
(1) Field 0608, Estimated Tax Penalty, is located on Form 990-PF, Part V, Line 8.
(2) This Field is invalid if not numeric.
(3) Refer to the return to verify the entry. Correct any coding or transcription errors.
Field 06B/R
Tax Due/Overpayment
(1) Field 06B/R, Tax Due/Overpayment , is located on Form 990-PF, Part V, Line 9 or 10.
(2) Tax Due/Overpayment generated computation is:
Field 0605, minus
Field 0606A, minus
Field 0606B, minus
Field 0606C, minus
Field 0606D, plus
Field 0608.
(3) This Field is invalid if not numeric.
(4) Refer to the return to verify the entry. Correct any coding or transcription errors.
Field 06CRE
Credit Elect
(1) Field 06CRE, Credit Elect, is located on Form 990-PF. Part V, Line 11.
(2) This Field is invalid if not numeric.
(3) Refer to the return to verify the entry. Correct any coding or transcription errors.
Section 07
Field Descriptions
(1) All of the Fields in Section 07 are dollars only and positive or negative.
(2) Listed below are the Fields contained in Section 07 showing the Field Designator, title, and location on the return. All Fields are 12 positions:
Field | Field | LOCATION |
---|---|---|
07X1D | Total Fair Market Value of Assets not used | Part IX, Line 1d |
07X5 | Net-Value Non Charitable Assets | Part IX, Line 5 |
07X6 | Minimum Investment | Part IX, Line 6 |
>>>> | Minimum Investment Underprint |
|
07D | Distributable Amount | Part X, Line 7 |
07E | Undistributed Income | Part XII, Line 6f, Col. (d) |
Sections 08 through 11
(1) All Fields are dollars only and positive or negative.
(2) All Fields are located on Form 990-PF, Part XIII.
(3) Listed below are the Fields contained in Sections 08 through 11 showing the Field Designator, title, and location on the return. All Fields are 12 positions:
Note: 0, -, none or N/A are an acceptable entry. If present, enter a 1 in Fields 08A, 08E, 09A and 09E.
Section 08
Field Descriptions
(1) Section 08:
Field | Field | PART XIII |
---|---|---|
08A | Adjusted Net Income-Col. a | Line 2a Col. (a) |
08B | Adjusted Net Income-Col. b | Line 2a Col. (b) |
08C | Adjusted Net Income-Col. c | Line 2a Col. (c) |
08D | Adjusted Net Income-Col. d | Line 2a Col. (d) |
08E | Adjusted Net Income-Total | Line 2a Col. (e) |
>>>> | Adjusted Net Income-Total Underprint |
|
08F | Qualifying Distributions-Col. a | Line 2e Col. (a) |
08G | Qualifying Distributions-Col. b | Line 2e Col. (b) |
08H | Qualifying Distributions-Col. c | Line 2e Col. (c) |
08I | Qualifying Distributions-Col. d | Line 2e Col. (d) |
08J | Qualifying Distributions-Total | Line 2e Col. (e) |
>>>> | Qualifying Distributions-Total Underprint |
|
Section 09
Field Descriptions
(1) Section 09:
Field | Field | PART XIII |
---|---|---|
09A | Value of Assets-Col. a | Line 3a(1) Col. (a) |
09B | Value of Assets-Col. b | Line 3a(1) Col. (b) |
09C | Value of Assets-Col. c | Line 3a(1) Col. (c) |
09D | Value of Assets-Col. d | Line 3a(1) Col. (d) |
09E | Value of Assets-Total | Line 3a(1) Col. (e) |
>>>> | Value of Assets-Total Underprint |
|
09F | Qualifying Assets-Col. a | Line 3a(2) Col. (a) |
09G | Qualifying Assets-Col. b | Line 3a(2) Col. (b) |
09H | Qualifying Assets-Col. c | Line 3a(2) Col. (c) |
09I | Qualifying Assets-Col. d | Line 3a(2) Col. (d) |
09J | Qualifying Assets-Total | Line 3a(2) Col. (e) |
>>>> | Qualifying Assets-Total Underprint |
|
Section 10
Field Descriptions
(1) Section 10:
Field | Field | PART XIII |
---|---|---|
10A | Endowment Alternative Test-Col. a | Line 3b Col. (a) |
10B | Endowment Alternative Test-Col. b | Line 3b Col. (b) |
10C | Endowment Alternative Test-Col. c | Line 3b Col. (c) |
10D | Endowment Alternative Test-Col. d | Line 3b Col. (d) |
10E | Endowment Alternative Test-Total | Line 3b Col. (e) |
>>>> | Endowment Alternative Test-Total Underprint |
|
Section 11
Field Descriptions
(1) Section 11:
Field | Field | PART XIII |
---|---|---|
11A | Total Support/Gross-Col. a | Line 3c(1) Col. (a) |
11B | Total Support/Gross-Col. b | Line 3c(1) Col. (b) |
11C | Total Support/Gross-Col. c | Line 3c(1) Col. (c) |
11D | Total Support/Gross-Col. d | Line 3c(1) Col. (d) |
11E | Total Support/Gross- Total | Line 3c(1) Col. (e) |
>>>> | Total Support/Gross-Total Underprint |
|
11F | Support from General Public-Col. a | Line 3c(2) Col. (a) |
11G | Support from General Public-Col. b | Line 3c(2) Col. (b) |
11H | Support from General Public-Col. c | Line 3c(2) Col. (c) |
11I | Support from General Public-Col. d | Line 3c(2) Col. (d) |
11J | Support from General Public-Total | Line 3c(2) Col. (e) |
>>>> | Support from General Public-Total Underprint |
|
11K | Gross Investment Income-Col. a | Line 3c(4) Col. (a) |
11L | Gross Investment Income-Col. b | Line 3c(4) Col. (b) |
11M | Gross Investment Income-Col. c | Line 3c(4) Col. (c) |
11N | Gross Investment Income-Col. d | Line 3c(4) Col. (d) |
11O | Gross Investment Income-Total | Line 3c(4) Col. (e) |
>>>> | Gross Investment Income-Total Underprint |
|
Section 12
Field Descriptions
(1) All of the Fields in Section 12 are located on Form 990-PF Part XVI.
(2) Listed below are the Fields contained in Section 12 showing the Field Designator, title, and location on the return. All Fields are 1 position
Field | Field | LOCATION |
---|---|---|
12A1 | Transfers of Cash | Part XVI |
12A2 | Transfers of Other Assets | Part XVI |
121B1 | Sale of Assets | Part XVI |
121B2 | Purchase of Assets | Part XVI |
121B3 | Rental of Facilities | Part XVI |
121B4 | Reimbursements Arrangements | Part XVI |
121B5 | Loans and Loan Guarantees | Part XVI |
121B6 | Performance of Services | Part XVI |
121C | Sharing of Facilities | Part XVI |
Section 12
Invalid Conditions/
Correction Procedures
(1) Valid codes for all Fields in this section are:
Blank If neither box is checked or not applicable.
Code 1 If "yes" box is checked.
Code 2 If "no" box is checked.
Code 3 If both boxes are checked.
(2) Refer to the return to verify the entry. Correct any coding or transcription errors.
Section 13
Field Descriptions
(1) All of the Fields in Section 13 are located on Form 990-PF Part XV-A.
(2) Listed below are the Fields contained in Section 13 showing the Field Designator, title, and location on the return. All Fields are 12 positions:
Field | Field | LOCATION |
---|---|---|
13D1A | Program Service A (d) | Part XV-A |
13E1A | Program Service A (e) | Part XV-A |
13D1B | Program Service B (d) | Part XV-A |
13E1B | Program Service B (e) | Part XV-A |
13D1C | Program Service C (d) | Part XV-A |
13E1C | Program Service C (e) | Part XV-A |
13D1D | Program Service D (d) | Part XV-A |
13E1D | Program Service D (e) | Part XV-A |
13D1E | Program Service E (d) | Part XV-A |
13E1E | Program Service E (e) | Part XV-A |
13D1F | Program Service F (d) | Part XV-A |
13E1F | Program Service F (e) | Part XV-A |
13D1G | Program Service G (d) | Part XV-A |
13E1G | Program Service G (e) | Part XV-A |
13D2 | Membership Dues and Assessments (d) | Part XV-A |
13E2 | Membership Dues and Assessments (e) | Part XV-A |
13D3 | Invest on Savings and Temporary Cash (d) | Part XV-A |
13E3 | Invest on Savings and Temporary Cash (e) | Part XV-A |
13D4 | Dividends and Interest from Securities (d) | Part XV-A |
13E4 | Dividends and Interest from Securities (e) | Part XV-A |
13D5A | Net Rental Income from Debt-finances Property (d) | Part XV-A |
13E5A | Net Rental Income from Debt-finances Property (e) | Part XV-A |
13D6 | Net Rental Income or Loss from Personal Property (d) | Part XV-A |
13E6 | Net Rental Income or Loss from Personal Property (e) | Part XV-A |
13D7 | Other Investment Income (d) | Part XV-A |
13E7 | Other Investment Income (e) | Part XV-A |
13D8 | Gain or Loss from Sales of Assets (d) | Part XV-A |
13E8 | Gain or Loss from Sales of Assets (e) | Part XV-A |
13D9 | Net Income/Loss from Special Events (d) | Part XV-A |
13E9 | Net Income/Loss from Special Events (e) | Part XV-A |
13D10 | Gross Profit/Loss from Sales of Inventory (d) | Part XV-A |
13E10 | Gross Profit/Loss from Sales of Inventory (e) | Part XV-A |
Section 20
Field Descriptions
(1) The Fields in Section 20 are located on Form 990-PF Part I
(2) Listed below are the Fields contained in Section 20 showing the Field Designator, Title, Location on the return and Field Length.
Field | Field | LOCATION | MAX - LENGTH |
---|---|---|---|
2011 | Net 965 Tax Liability | Part I column (d) line 1. | 15 |
20IND | Form 965-B Part I Indicator | Part I additional information | 1 |
Section 20
Invalid Conditions/
Correction Procedures
(1) Field 2011 must be numeric or blank and Dollars Only, and (+) Positive only.
(2) Field 20IND must be either "1" for additional information with the return or blank if none.
(3) Refer to the return to verify the entry. Correct any coding or transcription errors.
Form 990-PF
Math/Consistency Errors Priority IV
(1) A priority IV error will display whenever the contents of one Field is inconsistent with another Field or when the math computation is incorrect.
(2) These errors will be assigned a specific Error Code and will be displayed in ascending Error Code order.
(3) The screen display will show the error code assigned and all Fields needed to make the necessary correction.
(4) The Field labeled "CL" will be displayed, for the entry of a Clear Field, on records where the possibility that a change or correction may not be needed. All coding and transcription errors must be corrected, and all IRM procedures must be applied BEFORE entering a "C" in this Field.
(5) All errors must be resolved by either:
Correcting the error or,
Entering a Clear Field or,
Entering a TPNC. (See Exhibit 3.12.12-20 for a list of valid codes for Form 990-PF), or
Error Code 010
(1) Error Code 010 displayed Fields are:
RMIT> | Remittance |
01EIN | Employer Identification Number |
01NC | Name Control |
01TXP | Tax Period |
01CAF | CAF Code |
01RCD | Received Date |
01CCC | Computer Condition Code |
01ORG | Organization Code |
01PIC | Penalty Interest Code |
01ADC | Audit Code |
01FNC | Foundation Code |
01SHB | Schedule B Indicator |
01COR | Correspondence Received Date |
01IRI | IRI Code |
01CRD | Correspondence Indicator |
01RED | 4940 Code |
01XV3 | Part XV Line 3b |
01DDP | Daily Delinquency Penalty |
01TRC | Termination Code |
(2) "Any Section other than 01 is present".
Error Code 010
Invalid Conditions
(1) Error Code 010 will generate when Computer Condition Code, CCC, "G" is present and entries other than 01EIN, 01NC, 01TXP, 01CCC and 01RCD are present.
Error Code 010
Correction Procedures
(1) Correct all misplaced entries, coding and transcription errors.
(2) Compare the displayed Field with the return and attachment. If incorrect, overlay the screen with the correct information.
(3) Determine if CCC "G" was input correctly:
Note: See IRM 3.12.38.5.17.1 for additional instructions for determining an amended return.
If... | Then... |
CCC "G" was entered correctly, | 1. DLSEC to delete all sections except Section 01. |
CCC "G" was entered incorrectly, | 1. Enter all necessary data. |
Error Code 702
(1) Error Code 702 displayed Fields are:
01CCC | Computer Condition Code |
01CRD | Correspondence Received Date |
01COR | Correspondence Indicator |
01IRI | Incomplete Return Code |
01RDD> | Return Due Date (Generated) |
Error Code 702
Invalid Conditions
(1) Field 01IRI is present and Field 01COR is not present.
(2) Field 01COR is "21", "22", "23" or "24" and Field 01IRI is not present.
(3) Field 01COR is "11" or "21" and Field 01CRD is not present.
Error Code 702
Correction Procedures
(1) Correct any coding or transcription errors.
(2) For non-IRI items, verify correspondence was required.
If not required, delete Field 01COR.
If correspondence was required and the response was received, enter the response date in Field 01CRD and delete Computer Condition Code "3" if present.
If Incomplete Reply, enter "3" in Field 01CCC, and "12" or "13" as applicable in Field 01COR.
If No Reply, enter "3" in Field 01CCC and "14" in Field 01COR.
Error Code 704
(1) Error Code 704 displayed Fields are:
01CCC | Computer Condition Code |
01CRD | Correspondence Received Date |
01COR | Correspondence Indicator |
01IRI | IRI Code |
01RDD> | Return Due Date (Generate) |
Error Code 704
Invalid Conditions
(1) Field 01COR is "12" , "13", "14", "22", "23" or "24" and Field 01CCC "3" is not present.
(2) Field 01COR is "11" or "21" and Field 01CCC "3" is present.
Error Code 704
Correction Procedures
(1) Correct any coding or transcription errors.
(2) For non-IRI items, verify correspondence was needed.
If not required, delete Field 01CRD and Field 01CCC "3".
If the item was required, cancel the DLN and send the return back to the filer..
(3) For IRI items, verify the item was required.
If not required, delete Field 01CRD and Field 01CCC "3".
(4) If required, cancel the DLN and send the return back to the filer.
Error Code 705
(1) Error Code 705 displayed Fields are:
01SHB | Schedule B Indicator |
01IRI | Incomplete return Item |
04A1 | Contributions, Gifts |
Error Code 705
Invalid Conditions
(1) Field 01SHB, Schedule B Indicator, is blank, Field 04A1, Contributions and Gifts, is $5,000.00 or greater and the tax period is 200112 and subsequent.
Error Code 705
Correction Procedures
(1) Correct any coding or transcription errors.
Note: We will no longer accept a substitute Schedule B. Schedule B must be complete. A Schedule B must include at least one name and amount in Part I over $5,000.00. "0", "dash", "N/A" or "not liable" are acceptable entries. Anonymous is acceptable for the name. Check Schedule B, Page 1 to see if any of the Special rules Boxes are checked and applicable.
Note: If the third box under special rules is checked with an amount present on the line, accept it as a complete Schedule B. A Sponsor can be considered the same as a Contributor.
Note: If Form 990–PF, Part VI-A, line 10 is checked yes and name(s) and amount(s) are written on that line that matches the amount on Part I, line 1, accept as the Schedule B.
If | And | Then |
---|---|---|
Tax Period is prior to 200112 | Anonymous is acceptable for the name | Blank Field 01SHB |
Tax Period is 200112 and subsequent | Schedule B is attached and Line 1 (F-990PF) is $5,000.00 or greater | Enter "1" in Field 01SHB |
Tax Period is 200112 and subsequent | Schedule B box on line 2 is not checked, Schedule B is not attached and Line 1 is $5,000.00 or greater | Correspond, if no-reply, Enter "2" in Field 01SHB and "50" in Field 01IRI |
Line 1 (F-990PF) is blank or less than $5,000.00 | Schedule B box on line 2 is or is not checked | Blank Field 01SHB |
Line 1 (F-990PF) is $5,000.00 or greater | Schedule B is attached and complete | Enter "1" in Field 01SHB |
Line 1 (F-990PF) is $5,000.00 or greater | Schedule B box on line 2 is checked, Schedule B is not attached | Enter "2" in Field 01SHB |
Error Code 706
(1) Error Code 706 displayed Fields are:
01TXP | Tax Period |
01RCD | Received Date |
01DDP | Daily Delinquency Penalty |
01RDD> | Return Due Date (Generated) |
Error Code 706
Invalid Conditions
(1) Field 01DDP is present and Field 01RCD is on or before Field 01RDD>.
Error Code 706
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Verify Field 01RCD is correct.
If the Received Date is correct and DDP was computed by the taxpayer, delete the entry in Field 01DDP.
If Field 01DDP was computed by a Revenue Officer or Examination, SSPND 370 and attach Form 4227. Annotate on Form 4227 "timely filed return with penalty".
Error Code 708
(1) Error Code 708 displayed Fields are:
01CCC | Computer Condition Code |
01DDP | Daily Delinquency Penalty |
Error Code 708
Invalid Conditions
(1) CCC "V" and Field 01DDP are present.
Error Code 708
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If a statement is attached showing that the filer has reasonable cause and DDP was not computed by a Revenue Officer or Examination, delete the entry in Field 01DDP.
(3) If Field 01DDP was computed by a Revenue Officer or Examination, SSPND 370 and attach Form 4227. Annotate on Form 4227 "DDP with reasonable cause".
(4) If the filer has not shown reasonable cause for filing late, delete CCC "V".
Error Code 710
(1) Error Code 710 displayed Fields are:
01ORG | Organization Code |
01RED | 4940 Code |
01FNC | Foundation Code |
Error Code 710
Invalid Conditions
(1) Field 01RED is "2" and Field 01FNC is not "02".
(2) Field 01RED is "3" and Field 01FNC is not "03", "04" or "00".
Error Code 710
Correction Procedures
(1) Correct any coding or transcription errors. See IRM 3.12.12.31.16 and 3.12.12.31.9 for correct coding of Field 01RED and Field 01FNC.
(2) Research INOLE to verify the entry in Field 01FNC.
(3) If Field 01RED is "2", Field 01FNC must be "02".
(4) If Field 01RED is "3", Field 01FNC must be "03", "04" or "00 ".
(5) If Field 01RED and Field 01FNC do not match, SSPND 320 to Entity. Attach Form 4227 with 4940 Foundation Code in the remarks.
(6) When Rejects receives back from Entity, send applicable TPNC.
Error Code 712
(1) Error Code 712 displayed Fields are:
01ORG | Organization Code |
03A15 | In Lieu of Form 1041 |
Error Code 712
Invalid Conditions
(1) Field 03A15 is present and Field 01ORG is "6", "7" or "8".
Error Code 712
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Field 03A15 must be blank or "1":
Note: If research is done and the Subsection on INOLE is different than what the filer has indicated, change the Subsection and ORG Code to match INOLE.
Blank—if box for Question 15, Section 4947(a)(1)C Trusts, filing this form in lieu of Form 1041) is not checked.
Code 1—if box is checked and Field 01ORG (Type of Organization Code) is "3", "4" or "5".
(3) If Field 03A15 is correct, correct Field 01ORG, Organization Code.
(4) If Field 01ORG is correct, delete Field 03A15.
Error Code 714
(1) Error Code 714 displayed Fields are:
01TXP | Tax Period |
01ORG | Organization Code |
0601 | Excise Tax |
>>>> | Excise Tax Underprint |
0602 | Tax Under Section 511 |
Error code 714
Invalid Conditions
(1) Field 0602 is present and Field 01ORG is "4", "5", "7" or "8".
Error Code 714
Correction Procedures
(1) Correct any transcription errors.
(2) If the box "Other Taxable Private Foundation" (Box H) is checked and Field 0602 is transcribed correctly, change Field 01ORG to "3" or "6" as applicable.
(3) If Field 01ORG is correct (Box 4947(a)(1) is not checked), enter amount from Field 0602 in Field 0601, and delete Field 0602.
Error Code 716
(1) Error Code 716 displayed Fields are:
01TXP | Tax Period |
01ORG | Organization Code |
0601 | Excise Tax |
0604 | Subtitle A Tax |
Error Code 718
(1) Error Code 718 displayed Fields are:
01TXP | Tax Period |
01ORG | Organization Code |
01RED | 4940 Code |
Error Code 720
(1) Error Code 720 displayed Fields are:
01ORG | Organization Code |
01RED | 4940 Code |
04B26 | Total Expenses-Net Investment |
Error Code 720
Invalid Conditions
(1) Field 04B26 is present and Field 01ORG is "4" or "7".
Error Code 720
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If Field 01ORG is "4" or "7" and Field 01RED is correct and:
IF | THEN |
---|---|
Box D1 or D2 is checked, | Send the return back to the filer for clarification. |
Box D1 or D2 is not checked, | Research INOLE for a domestic address. If one is found, change Field 01ORG to "3". If one is not found, send the return back to the filer. |
Error Code 722
(1) Error Code 722 displayed Fields are:
CL | Clear Field |
O1RED | 4940 Code |
03A9 | Operating Foundation |
01IRI | Incomplete Return Item |
0427C | Adjusted Net Income |
07D | Distributable Amount |
Error Code 722
Invalid Conditions
(1) Section 08 is present and either Section 09, 10 or 11 is not present.
Error Code 722
Correction Procedures
(1) Correct any coding or transcription errors. There must be a positive entry in Fields 08A and 08E. If either Field 8A or 08E is negative, enter $1 in the applicable Field. Do not clear Error Code until an entry has been made in the appropriate Sections 08-11.
(2) If Part XII is blank, missing or incomplete, enter IRI Code 14 and correspond. If no reply to correspondence, follow the no reply procedures in 3.12.12-12.
(3) If Field 01RED, 4940 Code, is "2" or Field 03A9, Part VI-A, Question 9 (Operating Foundation), is "1":
Research INOLES. If Foundation Code is not "02", delete Field 01RED.
If you change Field 01RED to 2, you must also change Field 03A9 to 1.
(4) If Foundation Code is "02" or "03 ", Part XIII must be completed with entries in Section 9, 10, or 11. If not, send the return back to the filer for Part XIII.
(5) Entries of "0" (zero), "N/A" (not applicable) or "-" (dash) in all lines are acceptable when Part XIII is required to be complete. Enter "1" in Fields 08A, 08E, 09A and 09E.
Error Code 724
(1) Error Code 724 displayed Fields are:
O1RED | 4940 Code |
0601 | Excise Tax |
Error Code 728
(1) Error Code 728 displayed Fields are:
CL | Clear Field |
01CCC | Computer Condition Codes |
01COR | Correspondence Indicator |
01IRI | IRI Code |
05B16 | Total Assets Book Value |
05B23 | Total Liabilities |
05B30 | Total Net Assets/Balances |
05C16 | Total Assets-Fair Market Value |
Error Code 728
Invalid Conditions
(1) Field 01COR is blank, "11" or "21" and Fields 05B16, 05B23, and 05B30 are blank.
(2) Field 01COR is blank, "11" or "21" and Field 05C16 is blank.
Error Code 728
Correction Procedures
(1) Compare the return Part II and display and correct any differences or transcription errors.
(2) For Fields 05B16, 05B23, 05B30:
If Column (b) entries are "0" (zero), "-" (dash), or "none" enter a "C" in the Clear Field
If Field 05B30 has an amount and Field 05B16 is blank, enter the amount from Field 05B30 in Field 05B16 if Part II, Lines 1 through 15 are blank.
If Field 05B30 is blank do the following in the order below:
Line 16 minus Line 23.
Edit amount from item I, Entity Section into Field 05B30.
Add Lines 24 through 26 or Lines 27 through 29.
Correspond if Column B, Lines 1 through 31 are blank.If Part II, Column (b) is blank, send the return back to the filer for Part II, Column (b) .
(3) For Field 05C16:
If Column (c) entries are "0" (zero), "-" (dash) or "none", enter a "C" in the Clear Field
If Part II, Column (c) is blank, enter in Field 05C16 the amount from Item I, Page 1, if Lines 1-15 in Column (c), Page 2 are blank.
Otherwise, if Part VI-A, Line 7 is "yes", send the return back to the filer for Part II, Column (c).
(4) If "LTD" or "Limited" is annotated in the return or attachments, do not send the return back to the filer. Enter a "C" in the Clear Field
Error Code 730
(1) Error Code 730 displayed Fields are:
01TXP | Tax Period |
01RCD | Received Date |
01DDP | Daily Delinquency Penalty |
>>>> | Daily Delinquency Penalty Underprint |
01RDD> | Return Due Date (Generated) |
04GR> | Total Gross Receipts (Generated) |
04A6 | Net Gain or Loss |
0410B | Cost of Good Sold |
04A12 | Total Revenue-Per Books |
046B | Gross Sale Price Amount |
Error Code 730
Invalid Conditions
(1) Tax Period is 198712 or subsequent and Field 01DDP is greater than Field 01DDP computer.
(2) Tax Period is 198712 or subsequent and Field 01DDP is present and Section 04 is not present.
Error Code 730
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If Field 01DDP was computed by a Revenue Officer or Examination, SSPND 370 and attach Form 4227 for contact with the preparer of the penalty.
(3) If the amount was transcribed correctly and the taxpayer computed the amount, enter the underprint amount in Field 01DDP.
Error Code 732
(1) Error Code 732 displayed Fields are:
04A1 | Contributions, Gifts |
04A3 | Interest on Savings |
04A4 | Dividends |
04A5A | Gross Rents |
04A6 | Net Gain or Loss |
0410C | Gross Profit |
04A11 | Other Income |
04A12 | Total Revenue-Per Books |
>>>> | Total Revenue-Per Books Underprint |
Error Code 732
Invalid Conditions
(1) Field 04A12 differs from Field 04A12 computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Error Code 732
Correction Procedures
(1) Compare the return Part 1, Column (a), Lines 1-12 to display and correct any differences.
If Line 12 is the only amount and Lines 1, 3, 4, 5a, 6a, 10c, and 11 are blank, enter the amount from Field 04A12 into Field 04A11, Other Income.
If no differences, enter the underprint amount in Field 04A12.
Error Code 734
(1) Error Code 734 displayed Fields are:
04A12 | Total Revenue-per Books |
04A26 | Total Expenses-Per Books |
0427A | Excess of Revenue |
>>>> | Excess of Revenue Underprint |
Error Code 736
(1) Error Code 736 displayed Fields are:
TPNC | Tax Payer Notice Code |
04B12 | Total-Net Investment |
04B26 | Total Expenses-Net Investment |
0427B | Net Investment Income |
>>>> | Total Investment Income Underprint |
Error Code 736
Invalid Conditions
(1) Field 0427B differs from Field 0427B computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 736
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If the filer enters a negative amount on Line 27b, Column (b), Field 0427B, change the figure to "0" after checking the math.
(3) If no differences, assign appropriate TPNC.
Code | Explanation |
---|---|
02 | We found an error in the computation of your total income. |
04 | We found an error in the computation of your total investment income. |
90 | Used when a return contains an error and none of the codes above apply. |
Error Code 738
(1) Error Code 738 displayed Fields are:
04C12 | Total-Adjusted Net Income |
04C26 | Total Expenses-Adjusted Net Income |
0427C | Adjusted Net Income |
>>>> | Adjusted Net Income Underprint |
Error Code 740
(1) Error Code 740 displayed Fields are:
01CCC | Computer Condition Code |
05B16 | Total Assets-Book Value |
>>>> | Total Assets-Book Value Underprint |
05B23 | Total Liabilities |
05B30 | Net Assets/Balances |
Error Code 740
Invalid Conditions
(1) Field 05B16 will underprint with the generated amount if the total of Field 05B23 and 05B30 differs from Field 05B16 computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 740
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Math verify Part II, lines 1 thru 15, Column (b) for Field 05B16 and 17 thru 22, Column (b) for Field 05B23. Correct Fields as necessary.
(3) If no errors are found, subtract line 23 from line 16 and enter the result in Field 05B30.
Error Code 742
(1) Error Code 742 displayed Fields are:
CL | Clear Field |
0601 | Excise Tax |
>>>> | Excise Tax Underprint |
0602 | Tax Under Section 511 |
Error Code 744
(1) Error Code 744 displayed Fields are:
01TXP | Tax Period |
01CCC | Computer Condition Code |
01RCD | Received Date |
01ORG | Organization Code |
01RED | 4940 Code |
0427B | Net Investment Income |
0605 | Total Gross Tax |
06VT5 | Gross Tax Verified |
Error Code 744
Invalid Conditions
(1) Field 01TXP is prior to 199012, Fields 0605 is present and Field 06VT5 is NOT present.
Error Code 744
Correction Procedures
(1) If Error Code 744 displays, the return may require manual computation.
(2) Correct any coding or transcription errors.
(3) You must examine the entire return to determine if it requires manual verification or not. Before performing the computation, everything must be present and correct on the display.
(4) Field 0605, Total Gross Tax, is located on Form 990-PF, Part V, Line 5. Field 0605 is the sum of
Field 0601, Excise Tax, plus
Field 0602, Tax Under Section 511, minus
Field 0604, Subtitle A Tax.
(5) Field 0601, Excise Tax, is located on Form 990-PF, Part V, Line 1. The computer uses Field 0427B, Net Investment Income Underprint, to compute Field 0601 underprint.
(6) The tax rate for Type of Organization "3" and "6" is as follows:
Rate .01—if Field 01RED, 4940 Code, is "3".
Rate .02—if Field 01RED is blank.
(7) The tax rate for Foreign Organizations (Field 01ORG) "4", "5", "7" or "8") is as follows:
Rate .04—if Field 01ORG is "4" or "7".
Field 0601 is zero if Field 01ORG is "5" or "8".
(8) Field 0602, Tax Under Section 511, is located on Form 990-PF, Part V, Line 2. This tax is valid for Organization "3" and is used to compute Field 0605, Total Gross Tax.
(9) Field 0604, Subtitle A Tax, is located on Form 990-PF, Part V, Line 4. This Tax is valid for Organization "3" and is used to compute Field 0605, Total Gross Tax.
Note: A "0" zero,"-" dash, "none" or "N/A" are acceptable entries.
(10) If tax manual computation differs from the taxpayer's computation ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, enter the correct tax in Field 06VT5. Otherwise, enter the taxpayer's amount in Field 06VT5.
Error Code 746
(1) Error Code 746 displayed Fields are:
TPNC | Tax Payer Notice Code |
01TXP | Tax Period |
01CCC | Computer Condition Code |
01RCD | Received Date |
01ORG | Organization Code |
01COR | Correspondence Indicator |
01IRI | IRI Code |
01RED | 4940 Code |
0427B | Net Investment Income |
0601 | Excise Tax |
>>>> | Excise Tax Underprint |
06VT1 | Verified Excise Tax |
Error Code 746
Invalid Conditions
(1) Field 0601 differs from Field 0601 computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 746
Correction Procedures
(1) Correct any coding and transcription errors.
(2) Field 0601, Excise Tax, is located on Form 990-PF, Part V, Line 1.
(3) The tax rate for Type of Organization "3" and "6" is as follows:
Rate .01—if Field 01RED is "3".
Rate .02—if Field 01RED is blank.
(4) The tax rate for Foreign Organizations (Field 01ORG, Type of Organization "4", "5", "7" or "8") is as follows:
Rate .04—if Field 01ORG is "4" or "7".
Field 0601 is zero if Field 01ORG is "5" or "8".
(5) The computer uses Field 0427B, Net Investment Income, computer generated to create Field 0601 computer generated.
Note: For Foreign Organizations use Field 04B12, Total Revenue to figure the tax.
(6) Field 01RED, 4940 Code, is located on page 4, middle top margin . Valid codes are:
Blank—Part V, Line 1a is not checked
Code 2—Section 4940 (d)(2) Tax Reduction. If INOLES displays Subsection 03 with Foundation Code 02, Field 0427B, Net Investment Income, has an amount and Field 0601 does not have an amount.
Code 3—Section 4940 (e) Tax Reduction. Part V is completed and Line 8 is equal to or greater than Line 7.
Note: If 4940 Code is "3" because Part V is correctly completed but taxpayer computed tax using ".02 tax rate", assign TPNC 05.
(7) If Field 01RED, 4940 Code, is "2", Field 0601 computer generated is zero. The organization must meet all of the following conditions to qualify for the Section 4940(d)(2) Tax Reduction (Code "2"):
INOLES displays Subsection 03 with Foundation Code 02, and
Part XIV must have an entry, and
Field 03A9, Operating Foundation, must be "1" (if Field 03A9 is "2", change to "1"), and
Organization Code must be "3" or "6".
Field 027B, Net Investment Income has an amount and Field 0601 does not have an amount.
(8) The organization must meet the conditions listed below to qualify for the Section 4940(e) Tax Reduction (Code "3").
The Foundation Code must be "3", "4" or "00".
Organization Code must be "3" or "6".
Part V completed and Line 8 is equal to or greater than Line 7.
If Part V not completed and tax is computed at 1%, send the return back to the filer for Part V.
(9) If additional tax under Section 1291 is included in Part V, Line 1, math verify Part VI of the return and ensure there are no coding or transcription errors for Section 06, Lines 1 through 5. Enter the taxpayer's amount in Field 06VT1.
(10) If taxpayer has no tax in Field 0601 and annotates IRC 507(b)(1)B, Section 1291, Form 872, or "deferred", accept the taxpayer's computation of tax and enter in Field 06VT1. If the taxpayer computes to 0, enter 1 in Field 06VT1.
(11) If the taxpayer's computation is incorrect, assign appropriate TPNC.
Code | Explanation |
---|---|
02 | We found an error in the computation of your total income. |
04 | We found an error in the computation of your total investment income. |
05 | We found an error in the computation of your total tax. |
90 | Used when a return contains an error and none of the codes above apply. |
Any previously assigned TPNC |
Error Code 748
(1) Error Code 748 displayed Fields are:
TPNC | Taxpayer Notice Code |
01TXP | Tax Period |
01CCC | Computer Condition Code |
01RCD | Received Date |
01ORG | Organization Code |
01COR | Correspondence Indicator |
01IRI | IRI Code |
01RED | 4940 Code |
0427B | Net Investment Income |
0601 | Excise Tax |
>>>> | Excise Tax Underprint |
0602 | Tax Under section 511 |
0604 | Subtitle A Tax |
0605 | Total Gross Tax |
>>>> | Total Gross Tax Underprint |
06VT5 | Gross Verified Tax |
Error Code 748
Invalid Conditions
(1) Field 0605 differs from Field 0605 computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Error Code 748 Correction Procedures
(1) Correct any coding or transcription errors.
(2) Field 0605, Total Gross Tax, is located on Form 990-PF, Part V, Line 5.
(3) Field 0605, Total Gross Tax Underprint, is the sum of
Field 0601, Excise Tax, plus
Field 0602, Tax Under Section 511, minus
Field 0604, Subtitle A Tax.
(4) Field 0601, Excise Tax, is located on Form 990-PF, Part V, Line 1. The computer uses Field 0427B, Net Investment Income Underprint, to compute Field 0601 underprint.
(5) The tax rate for Type of Organization "3" and "6" is as follows:
Rate .01—if Field 01RED, 4940 Code, is "3".
Rate .02—if Field 01RED is blank.
(6) The tax rate for Foreign Organizations (Field 01ORG) "4", "5", "7" or "8") is as follows:
Rate .04—if Field 01ORG is "4" or "7".
Field 0601 is zero if Field 01ORG is "5" or "8".
(7) Field 0602, Tax Under Section 511, is located on Form 990-PF, Part V, Line 2. This tax is valid for Organization "3" and is used to compute Field 0605, Total Gross Tax.
(8) Field 0604, Subtitle A Tax, is located on Form 990-PF, Part V, Line 4. This Tax is valid for Organization "3" and is used to compute Field 0605, Total Gross Tax.
(9) If additional tax under Section 1291 is included in Part V, Line 1, math verify Part V of the return and ensure there are no coding or transcription errors for Section 06, Lines 1 through 5. Enter the taxpayer's amount in Field 06VT5.
(10) Field 01RED, 4940 Code, is located on page 4, middle top margin. Valid codes are:
Blank—Part V, Line 1a is not checked
Code 2—Section 4940 (d)(2) Tax Reduction. If INOLES displays Subsection 03 with Foundation Code 02, Field 0427B, Net Investment Income, has an amount and Field 0601 does not have an amount.
Code 3—Section 4940 (e) Tax Reduction. Part V is completed.
(11) If Field 01RED, 4940 Code, is "2", Field 0601 computer generated is zero. The organization must meet all of the following conditions to qualify for the Section 4940(d)(2) Tax Reduction (Code "2"):
Foundation Code on INOLES must be 02, and
Part XIII must have an entry, and
Field 03A9, Operating Foundation, must be "1" (if Field 03A9 is "2", change to "1"), and
Organization Code must be "3" or "6".
(12) The organization must meet the conditions listed below to qualify for the Section 4940(e) Tax Reduction (Code "3").
The Foundation Code must be "3", "4" or "00".
Organization Code must be "3" or "6".
Part V completed and Line 8 is equal to or greater than Line 7.
If Part V not completed and tax is computed at 1%, correspond for Part V.
(13) If taxpayer's computation is incorrect, assign appropriate TPNC.
(14) If taxpayer has no entry in Field 0605 and annotates IRC 507(b)(1)B, Section 1291, Form 872, or "deferred", accept the taxpayers computation of tax and enter in Field 06VT5. If the taxpayer computes to 0, enter 1 in Field 06VT5.
(15) If manual computation is required, follow the instructions in 3.12.12.41.39.(3) through (9) above to compute the tax.
If the manual tax differs from the taxpayer's figure by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
If the manual tax differs from the taxpayer's figure by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Send appropriate TPNC.
Code | Explanation |
---|---|
02 | We found an error in the computation of your total income. |
04 | We found an error in the computation of your total investment income. |
05 | We found an error in the computation of your total tax. |
90 | Used when a return contains an error and none of the codes above apply. |
Any previously assigned TPNC |
Error Code 750
(1) Error Code 750 displayed Fields are:
TPNC | Taxpayer Notice Code |
01ORG | Organization Code |
01RED | 4940 Code |
0605 | Total Gross Tax |
>>>> | Total Gross Tax Underprint |
0606A | Estimated Tax Payments |
0606B | Exempt Foreign Org-Tax Withheld at Source |
0606C | Tax Paid with Extension |
0606D | Backup Withholding |
0607> | Total Credits and Payments-Computer (Generated) |
0608 | Estimated Tax Penalty |
06B/R | Tax Due-Overpayment |
>>>> | Tax Due/Overpayment Underprint |
06CRE | Credit Elect |
Error Code 750
Invalid Conditions
(1) Field 06B/R differs from Field 06B/R computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Error Code 750
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Field 06B/R is computed as follows:
Field 0605 minus,
Field 0606A minus,
Field 0606B, minus,
Field 0606C, minus,
Field 0606D plus,
Field 0608
(3) Field 0605, Total Gross Tax, is located on Form 990-PF, Part V, Line 5. Field 0605 is the sum of:
Field 0601, Excise Tax, plus
Field 0602, Tax Under Section 511, minus
Field 0604, Subtitle A Tax.
(4) Field 0601, Excise Tax, is located on Form 990-PF, Part V, Line 1. The computer uses Field 0427B, Net Investment Income Underprint, to compute Field 0601 underprint.
(5) The tax rate for Type of Organization "3" and "6" is as follows:
Rate .01—if Field 01RED, 4940 Code, is "3".
Rate .02—if Field 01RED is blank.
(6) The tax rate for Foreign Organizations (Field 01ORG) "4", "5", "7" or "8") is as follows:
Rate .04—if Field 01ORG is "4" or "7".
Field 0601 is zero if Field 01ORG is "5" or "8".
(7) Field 0602, Tax Under Section 511, is located on Form 990-PF, Part V, Line 2. This tax is valid for Organization "3" and is used to compute Field 0605, Total Gross Tax.
(8) Field 0604, Subtitle A Tax, is located on Form 990-PF, Part V, Line 4. This Tax is valid for Organization "3" and is used to compute Field 0605, Total Gross Tax.
(9) Field 0606A, Estimated Tax Payments, is located on Form 990-PF, Part V, Line 6a. This Field is used to compute Field 06B/R, Tax Due/Overpayment. Accept the amount shown on the return.
(10) Field 0606B, Exempt Foreign Organization Tax Withheld at Source, is located on Form 990-PF, Part V, Line 6b.
(11) Field 0606C, Tax Paid-with Extension, is located on Form 990-PF, Part V, Line 6c. This Field is used to compute Field 06B/R, Tax Due/Overpayment. Accept the amount shown on the return.
(12) Field 0606D, Backup Withholding, is located on Form 990-PF, Part V, Line 6d. Correct from Form 1099, W-2, etc.
(13) Field 0608, Estimated Tax Penalty, is located on Form 990-PF, Part V, Line 8.
(14) If penalty or interest is included in Field 06B/R, correct Field 06B/R to include tax only.
(15) If taxpayer has no entry in Field 06B/R and annotates IRC 507(b)(1)B, Form 872, or "deferred", accept the computer's computation of Balance Due/Overpayment and assign appropriate TPNC.
(16) If Part V, Line 7, Total Credits and Payments has an entry and Lines 6a through 6d are blank, enter the amount from Line 7 in Field 0606A.
(17) If taxpayer's computation is incorrect, assign appropriate TPNC.
Code | Explanation |
---|---|
01 | We found an error in the computation of the tax due or overpayment amount. |
90 | Used when a return contains an error and none of the codes above apply. |
Any previously assigned TPNC |
Error Code 752
(1) Error Code 752 displayed Fields are:
CL | Clear Field |
01CCC | Computer Condition Code |
0608 | Estimated Tax Penalty |
06B/R | Tax Due/Overpayment |
>>>> | Tax Due/Overpayment Underprint |
06CRE | Credit Elect |
Error Code 752
Invalid Conditions
(1) Field 06B/R minus Field 06CRE is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Field 01CCC "O" is not present.
Error Code 752
Correction Procedures
(1) Verify Field 06B/R is correct.
(2) Verify the refund amount is $100 million or more. If so follow the steps below. If it's under $100 million, enter a clear code and continue processing. The refund will be generated systemically if it is not $100 million or more.
(3) SSPND 341
(4) Rejects will follow procedures in IRM 3.12.38 to issue manual refund.
(5) Once the manual refund is prepared enter "O" in Field 01CCC.
Error Code 754
(1) Error Code 754 displayed Fields are:
CL | Clear Field |
01RCD | Received Date |
01CCC | Computer Condition Code |
01CRD | Correspondence Received Date |
01RDD> | Return Due Date (Generated) |
0608 | Estimated Tax Penalty |
06B/R | Tax Due/Overpayment |
>>>> | Tax Due/Overpayment Underprint |
06CRE | Credit Elect |
Error Code 754
Invalid Conditions
(1) Field 06B/R minus Field 06CRE is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Field 01CCC "O" is not present.
Error Code 754
Correction Procedures
(1) Verify Field 06B/R is correct.
(2) If the refund amount is not $25,000 or more enter a clear code and continue processing. The refund will be issued systemically. If the amount is $25,000 or more follow the steps below.
(3) SSPND 341
(4) Rejects will follow procedures in IRM 3.12.38 to issue manual refund.
(5) Once the manual refund is prepared enter "O" in Field 01CCC.
Error Code 756
(1) Error Code 756 displayed Fields are:
RMIT> | Remittance |
01TXP | Tax Period |
01CCC | Computer Condition Code |
0605 | Total Gross Tax |
>>>> | Total Gross Tax Underprint |
Error Code 756
Invalid Conditions
(1) Remittance amount or RPS Indicator is present and Field 0605 is not present.
Error Code 756
Correction Procedures
(1) Correct any coding and transcription errors.
(2) If the return indicates amended, revised, superseding, duplicate or any other positive indication the return is not the first return filed for this Tax Period, enter CCC "G" in Field 01CCC
(3) If the return is a refund return or the remittance was sent only for penalties and/or interest, enter one cent ($.01) in Field 0605.
(4) Otherwise, check for a taxpayer explanation of the payment received. If no explanation is found, enter one cent ($.01) in Field 0605.
Error Code 758
(1) Error Code 758 displayed Fields are:
07X5 | Net-Value-Non Charitable Assets |
07X6 | Minimum Investment |
>>>> | Minimum Investment Underprint |
Error Code 758
Invalid Conditions
(1) Field 07X5 multiplied by .05 differs from Field 07X6 underprint by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 758
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If Field 07X5 is not present check to see if Line 3 is present. If line 3 is present figure Field 07X5 by multiplying Line 3 X .05, minus Line 4 = Line 5 (Field 07X5).
(3) If taxpayer's computation is incorrect, enter the underprint in Field 07X6.
Error Code 759
(1) Error Code 759 displayed Fields are:
01FNC | Foundation Code |
01IRI | Incomplete Return Item |
08A | Adjusted Net Income COL. a |
08E | Adjusted Net Income Total |
Error Code 759
Invalid Conditions
(1) Field 01FNC is "02" or "03" and Field 08A and 08E are not present.
Error Code 759
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If Field 01FNC is "02" or "03", Section 08 must be present. If Part XIII is blank, missing or incomplete, send the return back to the filer.
Note: Verify the Foundation Code on INOLE before corresponding.
Note: If the return is identified as "Limited", do not send the return back to the filer. Enter a "1" in Fields 08A and 08E.
(3) A "0" (zero),"-" (dash), "none", or "N/A" is an acceptable entry. Enter "1" in Fields 08A and 08E.
Note: If Section 08 is negative or has entries of zero, N/A, or dash, enter a "1" in Fields 08A and 08E.
Error Code 760
(1) Error Code 760 displayed Fields are:
08A | Adjusted Net Income-col. a |
08B | Adjusted Net Income-col. b |
08C | Adjusted Net Income-col. c |
08D | Adjusted Net Income-col. d |
08E | Adjusted Net Income-Total |
>>>> | Adjusted Net Income-Total Underprint |
08F | Qualifying distributions-col. a |
08G | Qualifying distributions-col. b |
08H | Qualifying distributions-col. c |
08I | Qualifying distributions-col. d |
08J | Qualifying distributions-Total |
>>>> | Qualifying distributions-Total Underprint |
09A | Value of Assets-col. a |
09B | Value of Assets-col. b |
09C | Value of Assets-col. c |
09D | Value of Assets-col. d |
09E | Value of Assets-Total |
>>>> | Value of Assets-Total Underprint |
09F | Qualifying Assets-col. a |
09G | Qualifying Assets-col. b |
09H | Qualifying Assets-col. c |
09I | Qualifying Assets-col. d |
09J | Qualifying Assets-Total |
>>>> | Qualifying Assets-Total Underprint |
10A | Endowment Alternative Test-col. a |
10B | Endowment Alternative Test-col. b |
10C | Endowment Alternative Test-col. c |
10D | Endowment Alternative Test-col. d |
10E | Endowment Alternative Test-Total |
>>>> | Endowment Alternative Test-Total Underprint |
11A | Total Support/Gross-col. a |
11B | Total Support/Gross-col. b |
11C | Total Support/Gross-col. c |
11D | Total Support/Gross-col. d |
11E | Total Support/Gross-Total |
>>>> | Total Support/Gross-Total Underprint |
11F | Support from General Public-col. a |
11G | Support from General Public-col. b |
11H | Support from General Public-col. c |
11I | Support from General Public-col. d |
11J | Support from General Public-Total |
>>>> | Support from General Public-Total Underprint |
11K | Gross Investment Income-col. a |
11L | Gross Investment Income-col. b |
11M | Gross Investment Income-col. c |
11N | Gross Investment Income-col. d |
11O | Gross Investment Income-Total |
>>>> | Gross Investment Income-Total Underprint |
Error Code 760
Invalid Conditions
(1) Field 08E differs from Field 08E computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
(2) Field 08J differs from Field 08J computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
(3) Field 09E differs from Field 09E computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
(4) Field 09J differs from Field 09J computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
(5) Field 10E differs from Field 10E computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
(6) Field 11E differs from Field 11E computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
(7) Field 11J differs from Field 11J computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
(8) Field 11O differs from Field 11O computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Form 1120-POL Sections and Fields
(1) Form 1120-POL contains Section 01 through 18, 20 and 21.
(2) Tables with Field designations, maximum Field length, and Field titles are listed before each section.
Section 01
Field Descriptions
(1) Section 01 contains entity data, processing codes, dates and miscellaneous information.
(2) Listed below are the Fields contained in Section 01 showing the Field Designator, title, location on the return, and maximum length:
Field | Field | LOCATION | MAX. |
---|---|---|---|
RMIT> | Remittance | Blue/Green Money | 11 |
01NC | Name Control/Check Digit | Underlined/Mail Label | 4 |
>>>> | Name Control Underprint |
| 4 |
01EIN | Employer Identification Number | Entity portion of Form 1120-POL | 9 |
01TXP | Tax Period | Header | 6 |
>> | Tax Period Underprint |
| 2 |
01RCD | Received Date | Received Date stamp | 8 |
01CCC | Computer Condition Codes | Dotted portion of Line 2 | 10 |
01TXB | Tax Period Beginning | Top of Return Left of Field 01TXP | 8 |
01PCC | Principle Campaign Committee | Page 1 Check Box | 1 |
01CAF | CAF Indicator | Edit Sheet, Line 3 | 1 |
01CRD | Correspondence Received Date | Edit sheet, Line 5 | 8 |
01CBI | Paid Preparer Checkbox Indicator | Signature portion of the return | 1 |
01CBT | Paid Preparer Phone Number | Signature portion of the return | 10 |
01PSN | Tax Preparer PTIN | Signature portion of the return | 9 |
01PEN | Tax Preparer EIN | Signature portion of the return | 9 |
01RPC | Return Processing Code | Right margin next to line 1 on page 1 | 15 |
01RDD> | Return Due Date (Generated) |
| 8 |
Field RMIT>
Remittance Amount
(1) Field RMIT> is the Remittance Amount. It is dollars and cents and is the blue/green edited money amount. This Field cannot be changed by Error Resolution.
Field 01NC
Name Control/Check Digit
(1) Field 01NC is the Name Control and Check Digit Field.
(2) Name Control: This Field is located in the Entity Section of the return.
(3) Check Digit: This Field is also a four position Field. There must be blanks in the first two positions and a letter of the alphabet (other than E, G or M) in the third and fourth positions.
Field 01NC
Invalid Conditions
(1) This Field is invalid if:
For Name Control, the first position is not alpha or numeric, the 2nd, 3rd or 4th position is not an alpha, numeric, hyphen, ampersand or blank, and there are any intervening blanks between characters.
For Check Digit, the first two positions are not blank and a letter of the alphabet (other than E, G or M) in the third and fourth positions is not present.
Field 01NC
Correction Procedures
(1) Check Field 01NC with the return. Correct any coding or transcription errors. Check Digits have priority over the Name Control. The method for determining the correct Name Control is shown in Document 7071, Name Control Job Aid, and (2) and (3) below.
If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB or INOLES to secure the Name Control. If unable to secure the Name Control, SSPND 320.
If IDRS is not available, SSPND 351.
(2) The name control will be the first four characters of the political organization or political committee.
(3) Specific political organization name control examples are:
Friends of Jane Doe — Edit Jane
Committee to Elect John Smith — Edit John
Citizens for John Doe — Edit John
Field 01EIN
Employer Identification Number (EIN)
(1) Field 01EIN is the Employer Identification Number.
(2) The EIN is a number assigned by IRS for identification of a business tax account. This Field is located in the entity portion of Form 1120-POL.
Field 01EIN Invalid Conditions
(1) This Field is invalid if:
It is not numeric,
It is less than nine characters,
The first two digits are: 00, 07-09, 17-19, 28, 29, 49, 78, 79 or 89,
It is all zeros or all nines.
Field 01EIN
Correction Procedures
(1) Check Field 01EIN with the return. Correct any coding or transcription errors.
(2) If the EIN was entered correctly, search for another valid EIN on the return and attachments and enter the correct number.
(3) If a correct number cannot be determined:
Research using Command Code NAMEB or NAMEE for the correct number.
SSPND 351 if IDRS is not available.
SSPND 320 if more than one number is found or if you are unable to determine a valid EIN.
(4) If EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return. Continue processing the return.
Note: Do not send Letter 3875-C if:
* less than three digits of the EIN are transposed, different, or missing.
* When CC INOLES indicates the account has been merged to or merged from, or
* An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.
Field 01TXP
Tax Period
(1) Field 01TXP, Tax Period, is YYYYMM format.
Field 01TXP
Invalid Conditions
(1) This Field is invalid if:
It is not numeric,
Month is not 01-12,
It is later than the Processing Date.
Tax period is before 197512.
Field 01TXP
Correction Procedures
(1) Check the return and attachments for the correct Tax Period. Correct any coding or transcription errors.
(2) If the Tax Period is later than the Processing Date, check to see if it is a "Final" return.
For non-final returns, if the tax period is more than three months but less than one year from the current date, correspond for confirmation of the tax period.
If tax period is less than four months, SSPND 480. Attach Form 4227 indicating "early filed".
If the return is a "Final," use Command Code GTSEC for Section 01 and enter "F" in Field 01CCC. Change the Tax Period to the month preceding the received date.
(3) If the Tax Period is prior to 197601, SSPND 620. Attach Form 4227 stating "non-ADP".
Field 01RCD
Received Date
(1) Field 01RCD is the Received Date. It is YYYYMMDD format. This Field is required and is transcribed from the Received Date stamp on page 1.
Field 01RCD
Invalid Conditions
(1) This Field is invalid if it is:
not present,
not in YYYYMMDD format,
later than the current processing date,
not within the valid year, month, day range,
prior to the ADP date of 197601.
Field 01RCD
Correction Procedures
(1) Compare Field 01RCD with the Date Stamp on page 1. Correct any coding or transcription errors.
(2) If the filer indicates on the return or an attachment that an unsuccessful attempt was made to timely file electronically, enter a timely received date.
(3) If the Received Date stamp is "invalid" (I.E. 20110315 in lieu of 20120315), correct accordingly.
(4) Determine the received date in the following priority when it is required and there is no valid date stamp or handwritten received date:
Note: If an envelope is not attached use the postmark date stamped on the face of the return.
The envelope postmark or delivery shipment date.
Note: If a date is stamped, the priority list would not be needed; however, if there is more than one received date stamped on the document, the proper date would depend whether the document was properly addressed. If the document is properly addressed but the Service misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used.
Service Center Automated Mail Processing System (SCAMPS) digital date
The Revenue Agent/Officer's signature date
The signature date
The Julian Date in the DLN, minus 10 days
Note: Use signature date only if the signature date is within the current processing year.
Caution: The ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ from the Return Due Date (RDD), regardless of Saturday, Sunday or Holiday extension dates.
Field 01CCC
Computer Condition Codes
(1) Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from page 1, the dotted portion on Line 2. See Exhibit 3.12.12-17 for a description of the codes and their uses.
Field 01CCC
Invalid Conditions
(1) This Field is invalid if:
The entry is other than blank, "A ", "D", "F", "G", "J"," M", "O", "Q", "R", "W", "X", "Y", "3", "7" or "8".
CCCs "F" and "Y" are both present,
CCC "7" is present with both CCCs "D" and "R".
Field 01CCC
Correction Procedures
(1) Compare the entry on the screen to the entry on the return. Correct any coding or transcription errors.
(2) If the codes were entered correctly, refer to the return and Exhibit 3.12.12-17 to determine which codes are necessary.
(3) Computer Condition Code (CCC) "F" and "Y" are both present:
If the return shows "Final", delete the "Y" code.
If the return is not a Final, delete CCC "F".
If the return is not a final or short period, delete CCCs "F" and "Y".
Note: If the return is for a Change of Accounting Period, DO NOT delete CCC "Y".
(4) If CCCs "7", "D" and "R" are all present, determine the correct CCCs:
If CCC "7"is correct, delete the "R" and "D".
If CCC "7"is not correct, delete CCC "7".
(5) If 01CCC "J" is present and 965 or 965-B is not attached to the return, remove CCC "J".
(6) IF CCC "Q" is present and the return was not filed to claim the Telephone Excise Tax refund only, delete CCC "Q". CCC "Q" is used to identify a return filed to claim the refund only. It's used for statistical purposes.
Note: If Unpostables sends a return to ERS/Rejects requesting that CCC "Q" be deleted, remove CCC "Q".
Field 01TXB
Tax Period Beginning Date
(1) Field 01TXB is the Tax Period Beginning Date. Field 01TXB is transcribed from the Top of Return Left of Field 01TXP.
Field 01TXB
Invalid/ Correction Procedures
(1) Field 01TXB must be in YYYY/MM/DD format.
(2) Correct all transcription errors.
(3) If Tax Period Beginning Date is January 1, 2016 or later, return due date is 4 1/2 months after end of tax period.
(4) If Tax Period Beginning date is December 31, 2015 or prior, return due date is 3 1/2 months after the end of tax period.
Field 01PCC
Principle Campaign Committee
(1) Field 01PCC, Principle Campaign Committee, is 1 character. It is edited from the right of the Candidates for U.S. Congress Only Box.
Field 01PCC
Invalid Conditions
(1) This Field is invalid if not a 1, 2, or 3.
Field 01PCC
Correction Procedures
(1) Refer to page 1 to correct any coding or transcription errors.
(2) If the taxpayer has checked the first box under Candidate for US Congress Only, Field 01PCC will be "1". If the filer has checked the second box, Field 01PCC will be "2" and if neither box is checked, Field 01PCC will be "3".
(3) If a 1 or 2 is present the tax is computed using the corporate tax rate, see exhibit 3.12.12-25. If a 2 is present and a Signed Statement of Designation is not attached, correspond for the missing statement.
(4) If 3 the tax is computed using the 1120-POL rate of 35% for 199312 and subsequent.
Field 01CAF
CAF Indicator
(1) Field 01CAF, CAF Indicator, is no longer edited by Document Perfection. If this Field displays, delete the entry.
Field 01CRD
Correspondence Received Date
(1) Field 01CRD, Correspondence Received Date, is 8 positions in Year, Month, Day (YYYYMMDD) format.
(2) Field 01CRD is located on Line 5 of the Edit Sheet. It is used when correspondence was initiated. The entry reflects the date a reply was received.
Field 01PSN
Tax Preparer PTIN
(1) Field 01PSN, Tax Preparer PTIN, is transcribed from the preparer PTIN box in the signature portion of the return.
(2) The entries are any combination of numerics except all "zeros" or all "nines". The first character may be a "P".
Field 01PSN
Invalid Conditions/
Correction Procedures
(1) Field 01PSN is invalid if the first position is other than numeric or "P".
(2) Field 01PSN is invalid if the Field is all zeros or all nines or first position is "P" and remaining positions are all zeros or all nines.
(3) Field 01PSN is invalid if other than the first position is not numerics.
(4) Delete the Field. Do not attempt to correct the Field.
Field 01PEN
Tax Preparer EIN
(1) Field 01PEN, Tax Preparer EIN, is transcribed from the preparer EIN box in the signature portion of the return.
(2) The entries are any combination of numerics except all "zeros" or all "nines".
Field 01CBI
Paid Preparer Checkbox Indicator
(1) Field 01CBI, Paid Preparer Checkbox Indicator, is edited from the signature portion of the return.
(2) Valid entries are:
Blank—if the neither the "Yes" or "No" box is checked.
Code 1—if the "Yes" box is checked.
Field 01CBT
Paid Preparer Phone Number
(1) Field 01CBT, Paid Preparer Phone Number, is transcribed from the preparer phone number in the signature portion of the return.
(2) Valid entries are a combination of any alpha or numerics.
Field 01CBT
Invalid Conditions/
Correction Procedures
(1) Field 01CBT is invalid if the Field is not alpha or numerics.
(2) Delete the Field. Do not attempt to correct the Field.
Field 01RPC
Return Processing Code
(1) The RPC is edited in the right margin of page 1 near line 1. It’s valid if E, F, 2, 3, 4, 7 or 8.
(2) Valid entries are a combination of any alpha or numerics.
Field 01RPC
Return Processing Code
Invalid/ Correction Procedures
(1) Field 01RPC is invalid if not one of the characters shown above.
(2) Look for a transcription error.
(3) Field 01RPC is valid for Tax Periods 2018 and subsequent.
(4) Try to correct it from the return. if the RPC code was entered in error Delete the code.
Section 02
Data Address Fields
(1) Section 02 contains address changes and the In-Care-of-Name Line.
Section 02
Field Descriptions
(1) Listed below are the Fields contained in Section 02 showing the Field designator, title, location on the return, and maximum length:
Field | Field | LOCATION | MAX. |
---|---|---|---|
02CON | Care of Name | Entity Section | 35 |
02FAD | Foreign Address | Entity Section | 35 |
02ADD | Street Address | Entity Section | 35 |
02CTY | City | Entity Section | 22 |
02ST | State | Entity Section | 2 |
02ZIP | ZIP Code | Entity Section | 12 |
Field 02CON
In Care of Name Line
(1) Field 02CON, In Care of Name Line, is located in the Entity Section of the return.
(2) Field 02CON has 35 positions and the valid characters are alpha, numeric, ampersand, dash, slash or percent.
Note: The first character of the "in-care-of" name must be alpha or numeric.
Invalid Conditions
(1) This Field is invalid if any of the following conditions exist:
The first position is a % (percent) sign and the second position is not blank,
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.
Correction Procedure
(1) Check for transcription errors and correct as needed.
If... | Then... |
A % (percent) is in the first position, |
|
A blank is in the first position, |
|
The first character of the "in-care-of" name is not alpha or numeric, |
|
Two consecutive blanks present between significant characters, |
|
Field 02FAD
Foreign Address
(1) Field 02FAD is located in the Entity Address Section of the return. This Section will contain data when a foreign address is present on the return. Field 02FAD will not be present on "G" Coded short length returns.
(2) Code & Edit will use //$ to identify the beginning and ending of a foreign country code. For example /EI/$ is edited for Ireland and /GM/$ is edited for Germany.
Field 02FAD
Invalid Conditions
(1) This Field is invalid if any of the following conditions exist:
The Field contains other than alpha, numeric or special characters,
The first position is blank,
Any character follows two consecutive blanks,
There are more than 35 characters present for this Field on the return.
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.
Field 02FAD
Correction Procedures
(1) 1. Correct all coding and transcription errors.
If... | Then... |
Field 02FAD is present |
|
A foreign address is not present on the return |
|
(2) If Form 8822 (Change of Address) is attached to the return, compare the name and address information on the Form 8822 to the return.
If... | Then... |
The information is the same | Take no action and continue processing. |
The information is different |
Note: The lead Tax Examiner is required to batch all Forms 8822 daily and send them to Entity Control for expedite processing. |
Field 02ADD
Street Address
(1) Field 02ADD, Street Address, is located in the Entity Section of the return. This section will contain data on non-preaddressed returns when the address change box has been checked or on preaddressed labels when a change has been indicated.
Field 02ADD
Invalid Conditions
(1) This Field is invalid if any of the following conditions exist:
The street address is present and the first position is blank,
Any character not alphabetic, numeric, blank, hyphen, or slash is present,
There are two consecutive blanks followed by valid characters,
The first position is not alphabetic or numeric.
Field 02ADD
Correction Procedures
(1) Check the screen entry with the entry on the return and attachments. Correct any coding or transcription errors.
(2) If the Field cannot be perfected, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the address only..
Field 02CTY
City
(1) Field 02CTY, City, is located in the entity section of the return.
Major City Code
(1) Certain cities within each state are designated "Major Cities" and are assigned a special code of two alpha characters.
The Major City Code represents both the city and state.
ISRP will enter the Major City Code as appropriate.
It is transcribed with no intervening blanks and no other characters in the City or State Fields.
Field 02CTY
Invalid Conditions
(1) This Field is invalid if:
Any character not alphabetic or blank is present,
City is present and the first position is blank,
City is present and the second and third positions are blank,
Any characters follow the first two adjoining blanks,
An invalid Major City Code is present,
Fewer than three characters are present unless a valid Major City Code is present.
(2) Refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations, for valid Major City Codes.
Field 02CTY
Correction Procedures
(1) Compare the screen entry with the entry on the return and attachments. Correct any coding or transcription errors.
(2) If unable to correct, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the address only..
Field 02ST
State
(1) Field 02ST, State, is located in the entity section of the return.
Field 02ST
Invalid Conditions
(1) This Field is invalid if it is not contained in the State Code Table in Document 7475.
Field 02ST
Correction Procedures
(1) Check the Field on the screen with the entry on the return and attachments. Correct any coding or transcription errors.
(2) If unable to perfect, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the address only..
Field 02ZIP
ZIP Code
(1) Field 02ZIP is the ZIP Code. It is located in the entity section of the return.
Field 02ZIP
Invalid Conditions
(1) This Field is invalid if:
Blank,
The fourth and fifth position are 00.
Field 02ZIP
Correction Procedures
(1) Check the Field on the screen with the entry on the return. Correct any coding or transcription errors.
(2) If a valid ZIP Code is not on the return, check any attachments and envelope. Research INOLES, refer to Document 7475.
(3) If a valid ZIP Code cannot be located, use the first three digits of the ZIP Code for the city or state and 01 for the fourth and fifth digits.
Section 03
Field Descriptions
(1) Listed below are the Fields contained in Section 03 showing the Field designator, title, location on the return, and maximum length:
Field | Field | LOCATION | MAX. |
---|---|---|---|
03MIC | Missing Schedule Code | Edit Sheet, Line 8 | 2 |
03PIC | Penalty and Interest Code | Edit Sheet, Line 6 | 1 |
03ADC | Audit Codes | Edit Sheet, Line 2 | 3 |
03EO | EOMF Codes | Right top margin of Form 1120–POL next to year | 1 |
Field 03MIC
Missing Schedule Code
(1) Field 03MIC, Missing Schedule code, is located on Line 8 of the Edit Sheet.
(2) Valid Missing Schedule Codes are:
Code 29- Form 1118, Computation of Foreign Tax Credit-Corporations
Code 32- Schedule D, Capital Gains and Losses
Code 33—Form 4255, Recapture of Investment Credit
Code 35- Form 4797, Sale of Business Property
Code 37- Form 5735, Computation of Possessions Corporation Tax Credit Under Section 936
Code 39- Form 6478, Credit for Alcohol Used as Fuel
Code 40- Form 6765, Credit for Increasing Research Activities
Code 43- Form 3800, General Business Credit
Code 44- Form 8586, Low Income Housing
Code 45- for Form 8611, Recapture of Low-Income Housing Credit
Code 46- Form 8801/8827, Credit for Prior Year Minimum Tax
Code 47- Form 8826, Disabled Access Credit
Code 48- Form 8830, Enhanced Oil Recovery Credit
Code 49- Form 8843, Qualified electric Vehicle Credit
Code 50- Form 8835, Renewable Electricity and Refined Coal Production Credit
Code 52- Form 8846, Credit for Employer Social Security Taxes paid on Certain Employee Cash Tips
Code 53- Form 8847, Credit for Contributions to Certain Community Development Corporations
Code 57- Form 8874, New Markets Credit.
Code 58- Form 8881, Credit for Small Employer Pension Plan
Code 59- Form 8882, Credit for Employer Provided Child Care
(3) If Field 03MIC is invalid, correct any coding or transcription errors.
Field 03PIC
Penalty and Interest Code
(1) Field 03PIC, Penalty and Interest Code, is located on Line 6 of the Edit Sheet.
(2) Precomputed Penalty and Interest Code is edited on Line 6 of the Edit Sheet when the return indicates an amount for precomputed penalty and interest and the return is received ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
(3) Valid codes are blank or "1".
Field 03PIC
Invalid Conditions/
Correction Procedures
(1) Field 03PIC is invalid of other then blank or "1".
(2) Correct any coding or transcription errors.
(3) If Field 03PIC is other than "1", delete the entry.
Field 03ADC
Audit Code
(1) Field 03ADC, Audit Code, is located on Line 2 of the edit sheet.
(2) Valid codes are blank and "2".
Field 03ADC
Invalid Conditions/
Correction Procedures
(1) This Field displays as invalid if other than blank or "2".
(2) Correct any coding or transcription errors.
(3) If Field 03ADC is present and other than "2", delete the Field.
(4) Enter Audit Code "2" if any of the following apply:
The "Additional Information", "Yes" box is checked for Question 2 of page 1.
Form 1118, Foreign Tax Credit, is attached and Schedule J, Line 6a, Form 1118 is more than $25,000.
Form 926, Return by a Transferrer of Property to a Foreign Corporation, is attached.
Form 8621, Return by a Shareholder of a Passive Foreign Investment Company, was attached), and Part IV lines 10a through 11f have an entry of $500,000 or more. If original Form 8621 is attached, detach and route to PSPC
Form 8873, Extraterritorial Income Exclusion, is attached,
An indication that a section 936 credit is being claimed (e.g. presence of Form 5735.)
Note: The return is unprocessable when section 936 credit is claimed. SSPND 420. Rejects will cancel DLN and transship return to PSPC.
Field 03EO
EOMF Codes
(1) Field 03EO, EOMF Codes, is located in the right top margin of the return.
(2) Valid codes are blank and "1".
(3) If the Section 501(c) box at the top of the Form 1120-POL is checked, a "1" is edited in the margin to the right of the box.
Field 03EO
Invalid Conditions/
Correction Procedures
(1) Field 03EO is invalid if other than blank or "1".
(2) Correct and coding or transcription errors.
(3) If the Section 501(c) box at the top of the Form 1120-POL is checked, enter a "1" in Field 03EO.
(4) If Field 03EO is other than "1", delete the Field.
Section 04
Field Descriptions
(1) All Fields are dollars only except Field 0408 and are located in the Income portion of the return.
(2) All Fields may be positive or negative except Field 0405 which is positive only.
(3) Listed below are the Fields contained in Section 04 showing the Field designator, title, location on the return, and maximum length:
Field | Field | LOCATION | MAX. |
---|---|---|---|
0401 | Dividends Income | Line 1 | 10 |
0402 | Taxable Interest Income | Line 2 | 10 |
0403 | Gross Rents Income | Line 3 | 10 |
0404 | Gross Royalties Income | Line 4 | 10 |
0405 | Net Capital Gains (Schedule D) Income | Line 5 | 10 |
0406 | Ordinary Gains/Losses (Form 4797) Income | Line 6 | 10 |
0407 | Other Income | Line 7 | 15 |
0408 | Total Income | Line 8 | 15 |
>>>> | Total Income Computer |
| 15 |
Section 05
Field Descriptions
(1) All Fields are dollars only except Field 0516 and are located in the Deductions portion of the return
(2) All Fields may be positive or negative except Field 0518 which is positive only.
(3) Listed below are the Fields contained in Section 05 showing the Field designator, title, location on the return, and maximum length:
Field | Field | LOCATION | MAX. |
---|---|---|---|
0509 | Salaries and Wages Deduction | Line 9 | 10 |
0510 | Repairs and Maintenance Deduction | Line 10 | 10 |
0511 | Rents Deduction | Line 11 | 10 |
0512 | Taxes and Licenses Deduction | Line 12 | 10 |
0513 | Interest Deduction | Line 13 | 10 |
0514 | Depreciation Deduction | Line 14 | 10 |
0515 | Other Deductions | Line 15 | 10 |
0516 | Total Deductions | Line 16 | 15 |
>>>> | Total Deductions underprint |
| 15 |
0518 | Specific Deduction | Line 18 | 3 |
0519> | Taxable Income (Generated) | Line 19 | 15 |
Section 05
Invalid Conditions/
Correction Procedures
(1) These Fields are invalid if they are not all numeric or blank.
(2) Refer to the return to correct any coding or transcription errors.
(3) Field 0518, Specific Deduction, is invalid if it is not $100 or zero.
(4) If the taxpayer has entered an amount not equal to $100, change the amount to $100.
Section 06
Field Descriptions
(1) All Fields are dollars and cents. All Fields are positive only except Field 06B/R which may be positive or negative.
(2) Listed below are the Fields contained in Section 06 showing the Field designator, title, location on the return, and maximum length:
Field | Field | LOCATION | MAX. |
---|---|---|---|
0620> | Gross Income Tax (Generated) |
| 13 |
0622 | Total Gross Tax | Line 22 | 13 |
>>>> | Total Gross Tax underprint |
| 13 |
0623A | Form 7004 Credit | Line 23a | 11 |
0623B | Credit from tax paid on undistributed capital gains | Line 23b | 11 |
06FTE | Total Telephone Excise Tax Credit |
| 13 |
06TC> | Telephone Excise Tax Credit (Generated) |
|
|
06TRV | Telephone Excise Tax Credit (Verified) |
|
|
0623D | Elective Payment Election Amount | Line 23d | 15 |
06EPV | EPE-Verified-AMT | Line 23e | 15 |
06B/R | Balance Due/Overpayment | Line 24/25 | 12 |
>>>> | Balance Due/Overpayment underprint |
| 12 |
06TSC | Statutory Credits | Line 21 | 13 |
>>>> | Statutory Credited Underprint |
| 13 |
06MCT | Manually Corrected Tax | ERS input only | 13 |
06RC> | Refundable Credits (Generated) | Line 23d | 13 |
Section 15
Field Descriptions
(1) Sections 15, 16, 17 and 18 contain information from Form 4136. These Fields are positive and dollars only.
(2) Form 4136 is transcribed using the credit amount (amount of claim) and corresponding Credit Reference Number (CRN) until all amounts and CRNs are entered. The first 12 credit amounts and CRNs will display in Section 15.
(3) Listed below are the Fields contained in Section 15 showing the Field designator and title:
Field | Field |
---|---|
15TG> | Total Gas Tax Credit (Generated) |
15A01 | Amount of Claim 1 |
15C01 | Credit Reference Number 1 |
15A02 | Amount of Claim 2 |
15C02 | Credit Reference Number 2 |
15A03 | Amount of Claim 3 |
15C03 | Credit Reference Number 3 |
15A04 | Amount of Claim 4 |
15C04 | Credit Reference Number 4 |
15A05 | Amount of Claim 5 |
15C05 | Credit Reference Number 5 |
15A06 | Amount of Claim 6 |
15C06 | Credit Reference Number 6 |
15A07 | Amount of Claim 7 |
15C07 | Credit Reference Number 7 |
15A08 | Amount of Claim 8 |
15C08 | Credit Reference Number 8 |
15A09 | Amount of Claim 9 |
15C09 | Credit Reference Number 9 |
15A10 | Amount of Claim 10 |
15C10 | Credit Reference Number 10 |
15A11 | Amount of Claim 11 |
15C11 | Credit Reference Number 11 |
15A12 | Amount of Claim 12 |
15C12 | Credit Reference Number 12 |
Section 15
Invalid Conditions/
Correction Procedures
(1) These Fields are invalid if they are not all numeric or blank.
(2) Refer to the return to correct any coding or transcription errors.
(3) This section supports the credit from Form 4136 and part of Field 06BR (Balance Due/Overpayment). a) Correspond if Form 4136 is not attached. b) If "no reply", delete the credit, enter CCC "3". Send TPNC 90 stating the credit cannot be allowed without the required supporting documentation.
Section 16
Field Descriptions
(1) These Fields are positive only, dollars and cents.
(2) Listed below are the Fields contained in Section 16 showing the Field designator and title:
Field | Field |
---|---|
16A01 | Amount of Claim 13 |
16C01 | Credit Reference Number 13 |
16A02 | Amount of Claim 14 |
16C02 | Credit Reference Number 14 |
16A03 | Amount of Claim 15 |
16C03 | Credit Reference Number 15 |
16A04 | Amount of Claim 16 |
16C04 | Credit Reference Number 16 |
16A05 | Amount of Claim 17 |
16C05 | Credit Reference Number 17 |
16A06 | Amount of Claim 18 |
16C06 | Credit Reference Number 18 |
16A07 | Amount of Claim 19 |
16C07 | Credit Reference Number 19 |
16A08 | Amount of Claim 20 |
16C08 | Credit Reference Number 20 |
16A09 | Amount of Claim 21 |
16C09 | Credit Reference Number 21 |
16A10 | Amount of Claim 22 |
16C10 | Credit Reference Number 22 |
16A11 | Amount of Claim 23 |
16C11 | Credit Reference Number 23 |
16A12 | Amount of Claim 24 |
16C12 | Credit Reference Number 24 |
Section 16
Invalid Conditions/
Correction Procedures
(1) These Fields are invalid if they are not all numeric or blank.
(2) Refer to the return to correct any coding or transcription errors.
(3) This section supports the credit from Form 4136 and part of Field 06BR (Balance Due/Overpayment). a) Correspond if Form 4136 is not attached. b) If "no reply", delete the credit, enter CCC "3". Send TPNC 90 stating the credit cannot be allowed without the required supporting documentation.
Section 17
Field Descriptions
(1) These Fields are positive only, dollars and cents.
(2) Listed below are the Fields contained in Section 17 showing the Field designator and title:
Field | Field |
---|---|
17A01 | Amount of Claim 25 |
17C01 | Credit Reference Number 25 |
17A02 | Amount of Claim 26 |
17C02 | Credit Reference Number 26 |
17A03 | Amount of Claim 27 |
17C03 | Credit Reference Number 27 |
17A04 | Amount of Claim 28 |
17C04 | Credit Reference Number 28 |
17A05 | Amount of Claim 29 |
17C05 | Credit Reference Number 29 |
17A06 | Amount of Claim 30 |
17C06 | Credit Reference Number 30 |
17A07 | Amount of Claim 31 |
17C07 | Credit Reference Number 31 |
17A08 | Amount of Claim 32 |
17C08 | Credit Reference Number 32 |
17A09 | Amount of Claim 33 |
17C09 | Credit Reference Number 33 |
17A10 | Amount of Claim 34 |
17C10 | Credit Reference Number 34 |
17A11 | Amount of Claim 35 |
17C11 | Credit Reference Number 35 |
17A12 | Amount of Claim 36 |
17C12 | Credit Reference Number 36 |
Section 17
Invalid Conditions/
Correction Procedures
(1) These Fields are invalid if they are not all numeric or blank.
(2) Refer to the return to correct any coding or transcription errors.
(3) This section supports the credit from Form 4136 and part of Field 06BR (Balance Due/Overpayment). a) Correspond if Form 4136 is not attached. b) If "no reply", delete the credit, enter CCC "3". Send TPNC 90 stating the credit cannot be allowed without the required supporting documentation.
Section 18
Field Descriptions
(1) These Fields are positive only, dollars and cents.
(2) Listed below are the Fields contained in Section 18 showing the Field designator and title:
Field | Field |
---|---|
18A01 | Amount of Claim 37 |
18C01 | Credit Reference Number 37 |
18A02 | Amount of Claim 38 |
18C02 | Credit Reference Number 38 |
18A03 | Amount of Claim 39 |
18C03 | Credit Reference Number 39 |
18A04 | Amount of Claim 40 |
18C04 | Credit Reference Number 40 |
18A05 | Amount of Claim 41 |
18C05 | Credit Reference Number 41 |
18A06 | Amount of Claim 42 |
18C06 | Credit Reference Number 42 |
18A07 | Amount of Claim 43 |
18C07 | Credit Reference Number 43 |
Section 18
Invalid Conditions/
Correction Procedures
(1) These Fields are invalid if they are not all numeric or blank.
(2) Refer to the return to correct any coding or transcription errors.
(3) This section supports the credit from Form 4136 and part of Field 06BR (Balance Due/Overpayment). a) Correspond if Form 4136 is not attached. b) If "no reply", delete the credit, enter CCC "3". Send TPNC 90 stating the credit cannot be allowed without the required supporting documentation.
Section 19
Field Descriptions
(1) These Fields are located on Form 8978.
Field | Field |
| MAX |
1914 | Total Additional Reporting Year Tax | Form 8978, Part I, Line 14 | 15 |
1916 | Total Penalties | Form 8978, Part II, Line 16 | 15 |
1918 | Total Interest | Form 8978, Part III, Line 18 | 15 |
Section 23
Field Descriptions
(1) These fields are located on the Form 3800.
Field | Field | Location | Max |
---|---|---|---|
231BB | Elective Payment Election or Credit Transfer Registration or other number | Part III, Line 1b, Column b | 12 |
231BG | Section 6418 Credit Transfer Election amount | Part III, Line 1b, Column g | 15 |
231BH | Gross Section 6417 or 48D(d) Elective Payment Election | Part III, Line 1b, Column h. | 15 |
231BI | Net Elective Payment Election Credit Amount | Part III, Line 1b, Column i. | 15 |
231BJ | Line 1B Total | Part III, Line 1b, Column j. | 15 |
231DB | Elective Payment Election or Credit Transfer Registration or other number | Part III, Line 1d, Column b. | 12 |
231DG | Section 6418 Credit Transfer Election amount | Part III, Line 1d, Column g. | 15 |
231DH | Gross Section 6417 or 48D(d) Elective Payment Election | Part III, Line 1d, Column h. | 15 |
231DI | Net Elective Payment Election Credit Amount | Part III, Line 1d, Column i. | 15 |
231DJ | Line 1D Total | Part III, Line 1d, column j. | 15 |
231FB | Elective Payment Election or Credit Transfer Registration or other number | Part III, Line 1f, Column b. | 12 |
231FG | Section 6418 Credit Transfer Election amount | Part III, Line 1f, Column g. | 15 |
231FJ | Line 1F Total | Part III, Line 1f, column j. | 15 |
231GB | Elective Payment Election or Credit Transfer Registration or other number | Part III, Line 1g, Column b. | 12 |
231GG | Section 6418 Credit Transfer Election amount | Part III, Line 1g, Column g. | 15 |
231GH | Gross Section 6417 or 48D(d) Elective Payment Election | Part III, Line 1g, Column h. | 15 |
231GI | Net Elective Payment Election Credit Amount | Part III, Line 1g, Column i. | 15 |
231GJ | Line 1G Total | Part III, Line 1g, column j. | 15 |
Section 24
Field Descriptions
(1) These Fields are located on Form 3800.
Field | Field Title | Location | Max Length |
---|---|---|---|
241OB | Elective Payment Election or Credit Transfer Registration or other number | Part III, Line 1o, Column b. | 12 |
241OH | Gross Section 6417 or 48D(d) Elective Payment Election | Part III, Line 1o, Column h. | 15 |
241OI | Net Elective Payment Election Credit Amount | Part III, Line 1o, Column i. | 15 |
241OJ | Line 1O Total | Part III, Line 1o, column j. | 15 |
241QB | Reserved/ filler (registration number) | Part III, Line 1q, Column b. | 12 |
241QG | Reserved/ filler (Credit transfer Election Amount) | Part III, Line 1q, Column g. | 15 |
241QH | Reserved/ filler (Gross Elective Payment Election) | Part III, Line 1q, Column h. | 15 |
241QI | Reserved/ filler (Net elective payment) | Part III, Line 1q, Column i. | 15 |
241QJ | Reserved/ filler (Net GBC) | Part III, Line 1q, column j. | 15 |
241SB | Elective Payment Election or Credit Transfer Registration or other number | Part III, Line 1s, Column b. | 12 |
241SG | Section 6418 Credit Transfer Election amount | Part III, Line 1s, Column g. | 15 |
241SH | Gross Section 6417 or 48D(d) Elective Payment Election | Part III, Line 1s, Column h. | 15 |
241SI | Net Elective Payment Election Credit Amount | Part III, Line 1s, Column i. | 15 |
241SJ | Line 1S Total | Part III, Line 1s, Column j. | 15 |
241UB | Elective Payment Election or Credit Transfer Registration or other number | Part III, Line 1u, Column b. | 12 |
241UG | Section 6418 Credit Transfer Election amount | Part III, Line 1u, Column g. | 15 |
241UH | Gross Section 6417 or 48D(d) Elective Payment Election | Part III, Line 1u, Column h. | 15 |
241UI | Net Elective Payment Election Credit Amount | Part III, Line 1u, Column i. | 15 |
241UJ | Line 1U Total | Part III, Line 1u, column j. | 15 |
241XB | Elective Payment Election or Credit Transfer Registration or other number | Part III, Line 1x, Column b. | 12 |
241XG | Section 6418 Credit Transfer Election amount | Part III, Line 1x, Column g. | 15 |
241XH | Gross Section 6417 or 48D(d) Elective Payment Election | Part III, Line 1x Column h | 15 |
241XI | Net Elective Payment Election Credit Amount | Part III, Line 1x Column i. | 15 |
241XJ | Line 1X Total | Part III, Line 1x Column j. | 15 |
Section 25
Field Descriptions
(1) These fields are located on the Form 3800.
Field | Field Title | Location | Max Length |
---|---|---|---|
25AAB | Elective Payment Election or Credit Transfer Registration or other number | Part III, Line 1aa, Column b. | 12 |
25AAH | Gross Section 6417 or 48D(d) Elective Payment Election | Part III, Line 1aa Column h. | 15 |
25AAI | Net Elective Payment Election Credit Amount | Part III, Line 1aa Column i. | 15 |
25AAJ | Line 1AA Total | Part III, Line 1aa, Column j. | 15 |
25GGB | Reserved/ filler (registration number) | Part III, Line 1gg, Column b. | 12 |
25GGG | Reserved/ filler (Credit transfer Election Amount) | Part III, Line 1gg Column g. | 15 |
25GGH | Reserved/ filler (Gross Elective Payment Election) | Part III, Line 1gg Column h. | 15 |
25GGI | Reserved/ filler (Net elective payment) | Part III, Line 1gg, Column i. | 15 |
25GGJ | Reserved/ filler (Net GBC) | Part III, Line 1gg, Column j. | 15 |
254AB | Elective Payment Election or Credit Transfer Registration or other number | Part III, Line 4a, Column b | 12 |
254AG | Section 6418 Credit Transfer Election amount | Part III, Line 4a, Column g. | 15 |
254AH | Gross Section 6417 or 48D(d) Elective Payment Election | Part III, Line 4a, Column h. | 15 |
254AI | Net Elective Payment Election Credit Amount | Part III, Line 4a, Column i. | 15 |
254AJ | Line 1A Total | Part III, Line 4a, Column j. | 15 |
254EB | Elective Payment Election or Credit Transfer Registration or other number | Part III, Line 4e, Column b | 12 |
254EG | Section 6418 Credit Transfer Election amount | Part III, Line 4e, Column g. | 15 |
254EH | Gross Section 6417 or 48D(d) Elective Payment Election | Part III, Line 4e, Column h. | 15 |
254EI | Net Elective Payment Election Credit Amount | Part III, Line 4e, Column i. | 15 |
254EJ | Line 1E Total | Part III, Line 4e, Column j. | 15 |
25IND | DATA-PRESENT-SECT-5-IND | Part V, Indicator | 1 |
Section 31
Field Descriptions
(1) These Fields are located on Form 8936.
Field | Field |
| MAX |
311VI | Vehicle Identification Number (VIN) | First Schedule A, Part I, Line 2 | 17 |
311DT | Placed in service date | First Schedule A, Part I, Line 3 | 8 |
31109 | Tentative credit amount | First Schedule A, Part II, Line 9 | 15 |
31111 | Credit amount for business use of new clean vehicle | Part II, Line 11 | 15 |
31117 | Smaller of Line 15 or Line 16 | First Schedule A, Part IV, Line 17 | 15 |
31126 | Smaller of Line 24 or Line 25 | First Schedule A, Part V, Line 26 | 15 |
311IN | Indicator field for results of MeF check of VIN against portal | N/A | 1 |
312VI | Vehicle Identification Number (VIN) | Second Schedule A, Part I, Line 2 | 17 |
312DT | Placed in service date | Second Schedule A, Part I, Line 3 | 8 |
31209 | Tentative credit amount |
| 15 |
31211 | Credit amount for business use of new clean vehicle | Part II, Line 11 | 15 |
31217 | Smaller of Line 15 or Line 16 | Second Schedule A, Part IV, Line 17 | 15 |
31226 | Smaller of Line 24 or Line 25 | Second Schedule A, Part V, Line 26 | 15 |
Form 1120-POL
Math/Consistency Errors Priority IV
(1) A priority IV error will display whenever the contents of one Field is inconsistent with another Field, or when the math computation is incorrect.
(2) These errors will be assigned a specific Error Code and will be displayed in ascending Error Code order.
(3) The screen display will show the error code assigned and all Fields needed to make the necessary correction.
(4) The Field labeled "CL" will be displayed for the entry of a Clear Field, on records where the possibility that a change or correction may not be needed. All coding and transcription errors must be corrected, and all IRM procedures must be applied BEFORE entering a "C" in this Field.
(5) All errors must be resolved by either:
Correcting the error or,
Entering a Clear Field or,
Entering a TPNC. See Exhibit 3.12.12-21 for a list of valid codes for Form 1120-POL, or
Suspending the document (SSPND) with the appropriate Action Code.
Error Code 010
(1) Error Code 010 displayed Fields are:
01CCC | Computer Condition Code |
01CAF | CAF Code |
01CBI | Paid Preparer Checkbox Indicator |
01PSN | Tax Preparer PTIN |
01PEN | Tax Preparer EIN |
01PTN | Preparer Phone Number |
01CBT | Paid Preparer Phone Number |
02CON | In Care of Name |
02FAD | Foreign Address |
S02DP | Section 02 |
S03DP | Section 03 |
S04DP | Section 04 |
S05DP | Section 05 |
S06DP | Section 06 |
S15DP | Section 15 |
S16DP | Section 16 |
S19DP | Section 19 |
S20DP | Section 20 |
S23DP | Section 23 |
S24DP | Section 24 |
S25DP | Section 25 |
S31DP | Section 31 |
(2) "Any Section other than 01 is present".
Error Code 010
Invalid Conditions
(1) Error Code 010 will generate when Computer Condition Code, CCC, "G" is present and entries other than 01EIN, 01NC, 01TXP, 01CCC, 01CRD and 01RCD are present.
Error Code 010
Correction Procedures
(1) Correct all misplaced entries, coding and transcription errors.
(2) Compare the displayed Field with the return and attachment. If incorrect, overlay the screen with the correct information.
(3) Determine if CCC "G" was input correctly:
Note: See IRM 3.12.38.5.17.1 for additional instructions for determining an amended return.
If... | Then... |
CCC "G" was entered correctly, | 1. DLSEC to delete all sections except Section 01. |
CCC "G" was entered incorrectly, | 1. Enter all necessary data. |
Error Code 122
(1) Error Code 122 displayed Fields are:
01TXP | Tax Period |
15TG> | Total Fuel Credit Generated |
15A01 | Amount of Claim 1 |
15C01 | Credit Reference Number 1 |
15A02 | Amount of Claim 2 |
15C02 | Credit Reference Number 2 |
15A03 | Amount of Claim 3 |
15C03 | Credit Reference Number 3 |
15A04 | Amount of Claim 4 |
15C04 | Credit Reference Number 4 |
15A05 | Amount of Claim 5 |
15C05 | Credit Reference Number 5 |
15A06 | Amount of Claim 6 |
15C06 | Credit Reference Number 6 |
15A07 | Amount of Claim 7 |
15C07 | Credit Reference Number 7 |
15A08 | Amount of Claim 8 |
15C08 | Credit Reference Number 8 |
15A09 | Amount of Claim 9 |
15C09 | Credit Reference Number 9 |
15A10 | Amount of Claim 10 |
15C10 | Credit Reference Number 10 |
15A11 | Amount of Claim 11 |
15C11 | Credit Reference Number 11 |
15A12 | Amount of Claim 12 |
15C12 | Credit reference Number 12 |
16A01 | Amount of Claim 13 |
16C01 | Credit Reference Number 13 |
16A02 | Amount of Claim 14 |
16C02 | Credit Reference Number 14 |
16A03 | Amount of Claim 15 |
16C03 | Credit Reference Number 15 |
16A04 | Amount of Claim 16 |
16C04 | Credit Reference Number 16 |
16A05 | Amount of Claim 17 |
16C05 | Credit Reference Number 17 |
16A06 | Amount of Claim 18 |
16C06 | Credit Reference Number 18 |
16A07 | Amount of Claim 19 |
16C07 | Credit Reference Number 19 |
16A08 | Amount of Claim 20 |
16C08 | Credit Reference Number 20 |
16A09 | Amount of Claim 21 |
16C09 | Credit Reference Number 21 |
16A10 | Amount of Claim 22 |
16C10 | Credit Reference Number 22 |
16A11 | Amount of Claim 23 |
16C11 | Credit Reference Number 23 |
16A12 | Amount of Claim 24 |
16C12 | Credit Reference Number 24 |
(2) "SECTION 17 or 18 PRESENT".
Error Code 122
Invalid Conditions
(1) Error Code 122 will generate when any of the following conditions are present:
A credit amount is present and the corresponding credit reference (CRN) is not present.
A CRN is present and the corresponding credit amount is not present.
A CRN and amount are claimed for an invalid tax period as shown below:
If | And |
CRN 306 is present | Tax period is prior to 200601 |
CRN 307 is present | Tax Period is prior to 200601 or subsequent to 201811 |
CRN 309 is present | Tax Period is prior to 200601 |
CRN 310 is present | Tax Period is prior to 200601 |
CRN 318 is present | Tax Period is subsequent to 199707 |
CRN 324 is present | Tax Period is prior to 199701 |
CRN 346 is present | Tax Period is prior to 199801 |
CRN 347 is present | Tax Period is prior to 199801 |
CRN 350 is present | Tax Period is prior to 199801 |
CRN 352 is present | Tax Period is subsequent to 199411 |
CRN 356 is present | Tax Period is prior to 199301 or subsequent to 200412 |
CRN 357 is present | Tax Period is prior to 199301 or subsequent to 200412 |
CRN 359 is present | Tax Period is prior to 199301 or subsequent to 200412 |
CRN 361 is present | Tax Period is prior to 199401 |
CRN 362 is present | Tax Period is prior to 199401 |
CRN 363 is present | Tax Period is prior to 199301 or subsequent to 200412 |
CRN 369 is present | Tax Period is prior to 199401 |
CRN 375 is present | Tax Period is prior to 199301 or subsequent to 200412 |
CRN 376 is present | Tax Period is prior to 199301 or subsequent to 200412 |
CRN 377 is present | Tax Period is prior to 200101 or subsequent to 200711 |
CRN 388 is present | Tax Period is prior to 200501 or subsequent to 201811 |
CRN 390 is present | Tax Period is prior to 200501 or subsequent to 201811 |
CRN 393 is present | Tax Period is prior to 200501 |
CRN 394 is present | Tax Period is prior to 200501 |
CRN 395 is present | Tax Period is prior to 200501 or subsequent to 200609 |
CRN 411 is present | Tax Period is prior to 200601 |
CRN 412 is present | Tax Period is prior to 200601 |
CRN 413 is present | Tax Period is prior to 200601 |
CRN 414 is present | Tax Period is prior to 200601 |
CRN 415 is present | Tax Period is prior to 200601 |
CRN 416 is present | Tax Period is prior to 200601 |
CRN 417 is present | Tax Period is prior to 200601 |
CRN 418 is present | Tax Period is prior to 200601 |
CRN 419 is present | Tax Period is prior to 200610 or subsequent to 201411 |
CRN 420 is present | Tax Period is prior to 200610 or subsequent to 201411 |
CRN 421 is present | Tax Period is prior to 200610 or subsequent to 201411 |
CRN 422 is present | Tax Period is prior to 200610 or subsequent to 201508 |
CRN 423 is present | Tax Period is prior to 200610 or subsequent to 201411 |
CRN 424 is present | Tax Period is prior to 200610 or subsequent to 201411 |
CRN 425 is present | Tax Period is prior to 200610 or subsequent to 201411 |
CRN 426 is present | Tax Period is prior to 200610 or subsequent to 201811 |
CRN 427 is present | Tax Period is prior to 200610 or subsequent to 201811 |
CRN 428 is present | Tax Period is prior to 200610 or subsequent to 201811 |
CRN 429 is present | Tax Period is prior to 200610 or subsequent to 201811 |
CRN 430 is present | Tax Period is prior to 200610 or subsequent to 201811 |
CRN 431 is present | Tax Period is prior to 200610 or subsequent to 201811 |
CRN 432 is present | Tax Period is prior to 200610 or subsequent to 201811 |
CRN 435 is present | Tax Period is prior to 200810 or subsequent to 201411 |
CRN 436 is present | Tax Period is prior to 200810 or subsequent to 201811 |
CRN 437 is present | Tax Period is prior to 200810 or subsequent to 201811 |
Error Code 122
Correction Procedures
(1) Correct any coding and transcription errors.
(2) Verify the CRN and credit amount is claimed for a valid tax period. If the amount claimed is for an invalid tax period, as shown above, Delete the CRN and credit amount Fields and assign TPNC 90 with the following literal: "We computed your return without applying your Credit for Federal Tax Paid on Fuels because you claimed a credit that is not valid for the tax period of your return."
Note: Some fuel credits reported on Form 4136 have expired at the end of 2018. The dates were changed above. We will disallow the credit if claimed on an invalid period and send TPNC 90 as stated above.
(3) If more than 20 credits are claimed on Form 4136 they will need to be manually input by ERS/Rejects. Data Transcription will only input up to 20 individual credits.
Error code 124
(1) Error Code 124 displayed Fields are:
01TXP | Tax Period |
231BI | Form 7207-Net Elective Payment Election Credit Amount |
231DI | Form 3468-Net Elective Payment Election Credit Amount |
231GI | Form 7210-Net Elective Payment Election Credit Amount |
241OI | Form 3468-Net Elective Payment Election Credit Amount |
241SI | Form 8911-Net Elective Payment Election Credit Amount |
241UI | Form 7213-Net Elective Payment Election Credit Amount |
241XI | Form 8933-Net Elective Payment Election Credit Amount |
25AAI | Form 8936-Net Elective Payment Election Credit Amount |
254EI | Form 8835-Net Elective Payment Election Credit Amount |
>>>> | Total underprint |
07EPV | EPV Verified Amount |
Error Code 124
Correction Procedures
(1) Correct any coding and transcription errors.
(2) If no errors are found, check the attachments to make sure all lines were transcribed correctly and make necessary changes.
(3) If the taxpayer's figures are incorrect send appropriate TPNC.
Error Code 160
(1) Error Code 160 displayed Fields are:
TPNC | Taxpayer Notice Code |
0401 | Dividends Income |
0402 | Interest Income |
0403 | Gross Rents Income |
0404 | Gross Royalties Income |
0405 | Net Capital Gains (Schedule D) Income |
0406 | Ordinary Gains/Losses (Form 4797) Income |
0407 | Other Income |
0408 | Total Income |
>>>> | Total Income underprint |
0509 | Salaries and Wages Deduction |
0510 | Repairs and Maintenance Deduction |
0511 | Rents Deduction |
0512 | Taxes and Licenses Deduction |
0513 | Interest Deduction |
0514 | Depreciation Deduction |
0515 | Other Deductions |
0516 | Total Deductions |
>>>> | Total Deductions underprint |
0518 | Specific Deduction |
(2) "SECTION 04 or 05 NOT PRESENT"
Error Code 160
Invalid Conditions
(1) Field 0408, Total Income, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
(2) Field 0516, Total Deductions, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 160
Correction Procedures
(1) Correct any coding and transcription errors.
(2) If no errors are found, check the attachments to make sure all lines were transcribed correctly and make necessary changes.
(3) The computer adds Field 0401 through 0407 to compute Field 0408, Total Income.
(4) The computer adds Fields 0509 through 0515 to compute Field 0516, Total Deductions.
(5) If the taxpayer's figures are incorrect and still ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, send appropriate TPNC shown below:
TPNC | Explanation |
---|---|
01 | We found an error in the computation of your total income. |
09 | We found an error in the computation of your deductions. |
15 | An error was made when your gains and losses were figured on Schedule D. |
16 | An error was made when your gains and losses were figured on Form 4797. |
40 | We have adjusted your tax as shown because we did not receive a reply to our request for additional information. |
90 | Used when a return contains an error and none of the codes above apply. |
Error Code 172
(1) Error Code 172 displayed Fields are:
CL | Clear Field |
01TXP | Tax Period |
01CCC | Computer Condition Code |
01PCC | Principle Campaign Committee |
0519> | Taxable Income |
0622 | Total Gross Tax |
>>>> | Total Gross Tax underprint |
06MCT | Manually Corrected Tax |
Error Code 172
Invalid Conditions
(1) Field 01CCC, Computer Condition Code, "Y" is present.
(2) Field 01TXP, Tax Period, is prior to 198912.
(3) Computer Condition Code "Y" indicates the accounting period has changed and the return is for a short period. The return must be manually verified.
(4) Field 01PCC is valid if 1, 2, 3, or blank.
Error Code 172
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If the return is not a short period and the accounting period has not changed, delete CCC "Y ".
(3) If CCC "Y" is correct, manually verify the tax.
(4) For Forms 1120-POL (other than a principal campaign committee), the tax rates are as follows:
199312 and subsequent | 35% of the Taxable Income. |
199301-199311 | must be prorated (34% and 35%) of the Taxable Income. |
198806-199212 | 34% of the Taxable Income |
198707-198805 | must be prorated (34% and 46%) of the Taxable Income. |
197912-198706 | 46% of the Taxable Income |
(5)
If | Then |
---|---|
the taxpayer's tax is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the manual tax, | enter a "C" in the Clear Field |
the taxpayer's tax is not ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the manual tax amount, | enter the manually computed tax in Field 06MCT. See IRM 3.12.12.94.1 (Rule of Two). |
(6) If Field 01PCC is "1" or "2" the tax is computed using the 1120 corporate rate. If "3" or blank the tax is computed using the 1120-POL rate.
Error Code 182
(1) Error Code 182 displayed Fields are:
TPNC | Taxpayer Notice Code |
01TXP | Tax Period |
03MIC | Missing Schedule Code |
03ADC | Audit Codes |
0620> | Gross Income Tax (Generated) |
06TSC | Statutory Credits |
>>>> | Statutory Credits underprint |
0622 | Total Gross Tax |
>>>> | Total Gross Tax underprint |
Error Code 182
Invalid Conditions
(1) Field 06TSC, Statutory Credits ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Error Code 182
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Field 06TSC (Computer Generated) is the lesser of Field 06TSC or the generated amount for Field 0622, Total Gross Tax.
(3) Apply the statutory credits in the following order:
Form 1118, Foreign Tax Credit
Form 5735, Possessions Tax Credit
Non-conventional Fuel Credit (no form)
Form 3800, General Business Credit
Form 8827, Credit for Prior Year Minimum Tax
(4) A supporting form must be attached for any credit claimed of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Correspond for support if there is no indication which credit is being taken and the credit is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Accept the taxpayer entry if any of the above credits claimed are ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and the supporting schedule is not attached.
Enter appropriate missing schedule code in Field 03MIC.
Note: Total Statutory Credits cannot exceed the Total Gross Tax.
(5) If Field 06TSC is incorrect, send appropriate TPNC. The valid TPNCs are listed below :
TPNC | Explanation |
---|---|
05 | We found an error in the computation of your total income tax. |
08 | The credit claimed was more than the law allows. |
40 | We have adjusted your tax as shown because we didn't receive a reply to our request for additional information. |
90 | Used when a return contains an error and none of the codes above apply. |
Any previously assigned TPNC |
Error Code 186
(1) Error Code 186 displayed Fields are:
TPNC | Taxpayer Notice Code |
01TXP | Tax Period |
01CCC | Computer Condition Code |
01PCC | Principle Campaign Committee |
03MIC | Missing Schedule Code |
0519> | Taxable Income (Generated) |
0620> | Gross Income Tax (Generated) |
06TSC | Statutory Credits |
>>>> | Statutory Credits underprint |
0622 | Total Gross Tax |
>>>> | Total Gross Tax underprint |
06MCT | Manually Corrected Tax |
06RN> | ERS Input Only - Regular-Tax-New-Rate |
06RO> | ERS Input Only - Regular-Tax-Old-Rate |
Error Code 186
Invalid Conditions
(1) Field 0622, Total Tax, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
(2) Field 01PCC is valid if 1, 2, 3, or blank.
Error Code 186
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Field 0519>, Taxable Income (Generated), is located on Form 1120-POL, Line 19. Field 0519> is Field 0408, Total Income, minus Field 0516, Total Deductions, minus Field 0518, Specific Deduction.
(3) Field 0620>, Gross Income Tax, is located on Form 1120-POL, Line 20. Field 0620> , is computed as follows for 1120-POL rate:
201812 and subsequent | 21% of the Taxable Income |
199312 - 201712 | 35% of the Taxable Income. |
199301-199311 | must be prorated (34% and 35%) of the Taxable Income. |
198806-199212 | 34% of the Taxable Income |
198707-198805 | must be prorated (34% and 46%) of the Taxable Income. |
197912-198706 | 46% of the Taxable Income |
Exception: If the Principal Campaign Committee Box is checked use the tax rate charts. See Exhibit 3.12.12-25.
(4) Field 06TSC, Statutory Credits, is located on Form 1120-POL, Line 21.
(5) Field 0622, Total Gross Tax, is located on Form 1120-POL, Line 22. Field 0622 is computed by subtracting Field 06TSC, Statutory Credits, from Field 0620>, Gross Income Tax (Generated).
(6) If the taxpayer has checked the section 501(c) box at the top of the return or there is an entry in line 17a, 17b or 17c, accept the taxpayer's figure for taxable income. Manually compute the tax using (3) above. If the taxpayers figure is "0" zero, enter a "1" in Field 06MCT.
(7) Fields 06RN and 06RO are used by ERS employees when a Blended Tax Rate is necessary.
(8) If manual computation is required, follow the instructions in IRM 3.12.12.83. To figure the Corporate Rate use Exhibit 3.12.12-25. The Form 1120-POL rate can be figured using the previous table in 3.12.12.53.20.2(3).
Note: If Field 01PCC is "1" or "2" the tax is computed using the 1120 corporate rate See IRM 3.12.12–25 for the tax rate schedules. If "3" the tax is computed using the 1120-POL rate.
If | Then |
---|---|
the taxpayer's tax is correct or differs from the manually computed amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | enter the amount in Field 06MCT. |
the taxpayer's tax is incorrect and differs from the manually computed amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ | enter the manually computed tax in Field 06MCT. See IRM 3.12.12.94.1 (Rule of Two). If EC 186 redisplays or if it ripples to EC 188 and there are no additional errors, send TPNC 05. |
Error Code 187
(1) Error Code 187 displayed Fields are:
TPNC | Taxpayer Notice Code |
01TXP | Tax Period |
311VI | Vehicle Identification Number (VIN) |
311DT | Placed in service date |
31109 | Tentative credit amount |
31111 | Credit amount for business use of new clean vehicle |
31117 | Smaller of Line 15 or Line 16 |
31126 | Smaller of Line 24 or Line 25 |
311IN | Indicator field for results of MeF check of VIN against portal |
312VI | Vehicle Identification Number (VIN) |
312DT | Placed in service date |
31209 | Tentative credit amount |
31211 | Credit amount for business use of new clean vehicle |
31217 | Smaller of Line 15 or Line 16 |
31226 | Smaller of Line 24 or Line 25 |
312IN | indicator field for results of Mef Check of VIN against portal |
31RDV | Verified field for SUM-REDCD-VIN-CR-VERIFIED-AMT |
313IN | Indicator (More than 2 Schedule A’s attached) |
Error Code 187
Invalid Conditions
(1) If Tax Period is 202212 and prior.
(2) If other than "0" and "1".
Error Code 187
Correction Procedures
(1) Correct any coding and transcription errors.
(2) If no errors are found, check the attachments to make sure all lines were transcribed correctly and make necessary changes.
(3) If the taxpayer's figures are incorrect assign appropriate TPNC 73, 74, or 90 with appropriate explanation.
Error Code 188
(1) Error Code 188 displayed Fields are:
TPNC | Taxpayer Notice Code |
0622 | Total Gross Tax |
>>>> | Total Gross Tax Underprint |
0623A | Form 7004 Credit |
0623B | Credit from Regulated Investment Company |
06FTE | Total Telephone Excise Tax Credit |
06TC> | Telephone Excise Tax Refund (Generated) |
06TRV | Telephone Excise Tax Refund (Verified) |
06B/R | Balance Due/Overpayment |
>>>> | Balance Due/Overpayment underprint |
06RC> | Refundable Credits (Generated) |
15TG> | Total Credit Generated |
15A01 | Amount of Claim 1 |
15C01 | Credit Reference Number 1 |
15A02 | Amount of Claim 2 |
15C02 | Credit Reference Number 2 |
15A03 | Amount of Claim 3 |
15C03 | Credit Reference Number 3 |
15A04 | Amount of Claim 4 |
15C04 | Credit Reference Number 4 |
15A05 | Amount of Claim 5 |
15C05 | Credit Reference Number 5 |
15A06 | Amount of Claim 6 |
15C06 | Credit Reference Number 6 |
15A07 | Amount of Claim 7 |
15C07 | Credit Reference Number 7 |
15A08 | Amount of Claim 8 |
15C08 | Credit Reference Number 8 |
15A09 | Amount of Claim 9 |
15C09 | Credit Reference Number 9 |
15A10 | Amount of Claim 10 |
15C10 | Credit Reference Number 10 |
15A11 | Amount of Claim 11 |
15C11 | Credit Reference Number 11 |
15A12 | Amount of Claim 12 |
15C12 | Credit Reference Number 12 |
Error Code 188
Invalid Conditions
(1) Field 06B/R, Balance Due/Overpayment, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 188
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Field 06B/R is computed as follows:
Field 0622 minus,
Field 0623A minus,
Field 0623B, minus,
Field 06FTE, minus,
Field 15TG>.
(3) Field 0623A, Tax Paid-with Extension, is located on Form 1120-POL, Line 23a. This Field is used to compute Field 06B/R, Tax Due/Overpayment. Accept the amount shown on the return.
(4) Field 0623B, Credit for tax paid on undistributed capital gains, is located on Form 1120-POL, Line 23b. Correct from Form 2439. Correspond for Form 2439 if missing and amount is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
If "no reply", delete Field 0623B.
Assign TPNC 90 with the appropriate explanation.
(5) Field 06FTE, Telephone Excise Tax Credit, is located on Form 1120-POL, Line 23d. .
Note: C&E will no longer edit the TETR amount on Line 23d. This will allow all TETR claims filed on original returns to fall out in ERS. Follow the directions below to resolve EC 188 when it generates due to TETR credit.
Change all TETR Fields to zero on the screen display and remove AC 450 if applicable.
Detach Form 8913 and make a copy of page 1 (signature page) of Form 1120-POL. Staple the copy of the signature page to the back of Form 8913 and route to Accounts Management.
Send TPNC 90 to the taxpayer with the following literal: Due to processing constraints your Credit for Federal Telephone Tax Paid could not be processed with your tax return. Your claim for this credit has been forwarded to another area to be processed.
(6) Field 15TG>, Credit for Federal Tax on Fuels, is on Form 4136, Line 17 and is entered by the taxpayer on Form 1120-POL, line 23c.
(7) If penalty or interest is included in Field 06B/R, delete that amount from Field 06B/R.
(8) If Field 0622 and the underprint differ but the taxpayer has tax but no taxable income, GTSEC 06 and verify the section. If the taxpayer's computation is incorrect, assign TPNC 05.
(9) If the taxpayer shows payments on line 23d and no amounts are present on lines 23a through 23c, enter the total payments amount in Field 0623A.
(10) If the taxpayer's computation is incorrect, send appropriate TPNC. The valid TPNCs are listed below and any previously assign TPNC:
Code | Explanation |
---|---|
05 | We found an error in the computation of your total income tax. |
10 | We found an error in the computation of the tax due, or the overpayment amount. |
90 | Used when a return contains an error and none of the codes above apply. |
Any previously assigned TPNC |
Error Code 192
(1) Error Code 192 displayed Fields are:
CL | Clear Field |
01RCD | Received Date |
01CCC | Computer Condition Code |
06B/R | Balance Due/Overpayment |
>>>> | Balance Due Overpayment underprint |
Error Code 192
Invalid Conditions
(1) Field 06B/R Computer is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Field 01CCC is not "O".
Note: The computer generates Action Code 341 if Error Code is 192. This is for E-Filed returns only.
Error Code 192
Correction Procedures
(1) Verify Field 06B/R is correct.
(2) Verify the refund amount is $100 million or more. If so follow the steps below. If it's under $100 million, enter a clear code and continue processing. The refund will be generated systemically if it is not $100 million or more.
(3) SSPND 341
(4) Rejects will follow procedures in IRM 3.12.38 to issue manual refund.
(5) Once the manual refund has been prepared enter "O" in Field 01CCC.
Error Code 194
(1) Error Code 194 displayed Fields are:
CL | Clear Field |
01RCD | Received Date |
01CCC | Computer Condition Code |
01CRD | Correspondence Received Date |
01RDD> | Return Due Date (Generated) |
06B/R | Balance Due/Overpayment |
>>>> | Balance Due Overpayment underprint |
(2) SECTION "03" NOT PRESENT.
Error Code 194
Invalid Conditions
(1) Field 06B/R minus, Balance Due Overpayment is $25,000.00 or more and the process date is 20 days or more later than the Interest Penalty Date and Field 01CCC "O" is not present.
Error Code 194
Correction Procedures
(1) Verify Field 06B/R is correct.
(2) If there is no refund or refund amount is less than $25,000.00, enter a "C" in the Clear Field.
(3) If the refund is $25,000.00 or more, SSPND 341
(4) Rejects will follow procedures in IRM 3.12.38 to issue manual refund.
(5) Once the manual refund is prepared or it's determined that a manual refund will not be issued, enter "O" in Field 01CCC.
Error Code 196
(1) Error Code 196 displayed Fields are:
REMIT> | Remittance |
01TXP | Tax Period |
01CCC | Computer Condition Code |
0519> | Taxable Income |
0620> | Gross Income Tax (Generated) |
0622 | Total Gross Tax |
>>>> | Total Gross Tax underprint |
06B/R | Balance Due/Overpayment |
>>>> | Balance Due Overpayment underprint |
Error Code 196
Invalid Conditions
(1) Remittance amount or RPS indicator is present and Field 0622, Total Gross Tax, is not present.
Error Code 196
Correction Procedures
(1) Correct any coding and transcription errors.
(2) If the return indicates amended, revised, superseding, duplicate or any other positive indication the return is not the first return filed for this Tax Period, enter CCC "G" in Field 01CCC.
(3) If the return is a refund return or the remittance was sent only for penalties and/or interest, enter one cent ($.01) in Field 0622.
990-T Sections and Fields
(1) Beginning January 2021, all Form 990-Ts for current year processing must file electronically. If a Form 990-T is received for the current year, send the return back to the filer and instruct them to file electronically. Prior years must be complete. If incomplete or missing information send the return back to the filer.
(2) If the 990-T is filed as a consolidated return Form 851, "Affiliations Schedule" must be attached. Code & Edit will initiate correspondence for the Form 851 if it's not attached.
(3) Form 990-T can be filed as a Composite return. The filer must write Composite 90-18 at the top of the form.≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Section 01
Field Descriptions
(1) Form 990-T, Section 01 contains entity data, processing codes, dates and miscellaneous information.
(2) Listed below are the Fields contained in Section 01 showing the Field Designator, length, title, location on the return, and maximum length:
Field | Field | LOCATION | MAX. |
---|---|---|---|
RMIT> | Remittance | Blue/Green Money | 11 |
01EIN | Employer Identification Number | Box D | 9 |
01NC | Name Control/ | Underlined | 4 |
>>>> | Name Control Underprint |
| 4 |
01TXP | Tax Period | Return Header | 6 |
>>>> | Fiscal Month Underprint |
| 2 |
01H1 | Number of Organizations Unrelated Trades or Businesses | Form 990-I Item H | 5 |
01CCC | Computer Condition Codes | Dotted portion of Line 2-4a on page 1 of the return | 10 |
01RPC | Return Processing Code | Right margin next to line 1 on page 1 | 15 |
01RCD | Received Date | Date Stamp | 8 |
01ORG | Type of Organization Code | Right margin of Items F/G | 1 |
01SS | Subsection Code | Box B page 1 | 2 |
01ADC | Audit Code | Edit Sheet, Line 2 | 1 |
01COR | Correspondence Indicator | Edit Sheet, Line 4 | 2 |
01CRD | Correspondence Received Date | Edit Sheet Line 5 or Reply to Correspondence | 8 |
01CAF | CAF Code | Edit Sheet, Line 3 | 1 |
01PIC | Penalty and Interest Indicator | Edit Sheet, Line 6 | 1 |
01ISI | Installment Sales Indicator | Edit Sheet, Line 7 | 1 |
01PFC | Parent Filer Code | Box I | 1 |
01PNC | Parent Name Control | Box I | 4 |
01PIN | Parent EIN | Box I | 9 |
01CBI | Preparer Check Box | Signature portion of the return | 1 |
01CBT | Preparer Phone Number | Preparer Phone Number box | 10 |
01PSN | Preparer PTIN | Preparer PTIN box | 9 |
01PEN | Preparer EIN | Preparer EIN box | 9 |
01RDD> | Return Due Date |
| 8 |
01RPC | Return Processing Code | Right margin next to line 1 on page 1 | 15 |
Field RMIT>
Remittance Amount
(1) Field RMIT> is the Remittance Amount. It is dollars and cents and is the blue/green edited money amount. This Field cannot be changed by Error Resolution.
Field 01EIN
Employer Identification Number (EIN)
(1) Field 01EIN is the Employer Identification Number.
(2) The EIN is a number assigned by IRS for identification of a business tax account. This Field is located in Box D, Form 990-T.
Field 01EIN Invalid Conditions
(1) This Field is invalid if:
It is not numeric,
It is less than nine characters,
The first two digits are: 00, 07-09, 17-19, 28, 29, 49, 78, 79 or 89,
It is all zeros or all nines.
Field 01EIN Correction Procedures
(1) Check Field 01EIN with the return. Correct any coding or transcription errors.
(2) If the EIN was entered correctly, search for another valid EIN on the return and attachments and enter the correct number.
(3) If a correct number cannot be determined:
Research using Command Code NAMEB or NAMEE for the correct number.
SSPND 351 if IDRS is not available.
SSPND 320 if more than one number is found or if you are unable to determine a valid EIN.
(4) If EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return. Continue processing the return.
Note: Do not send Letter 3875-C if:
* less than three digits of the EIN are transposed, different, or missing.
* When CC INOLES indicates the account has been merged to or merged from, or
* An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.
Field 01NC
Name Control/Check Digit
(1) Field 01NC is the Name Control and Check Digit Field.
(2) Name Control: This Field is located in the Entity Section of the return.
(3) Check Digit: This Field is also a four position Field. There must be blanks in the first two positions and a letter of the alphabet (other than E, G or M) in the third and fourth positions.
Field 01NC
Invalid Conditions
(1) This Field is invalid if:
For Name Control, the first position is not alpha or numeric, the 2nd, 3rd or 4th position is not an alpha, numeric, hyphen, ampersand or blank, and there are any intervening blanks between characters.
For Check Digit, the first two positions are not blank and a letter of the alphabet (other than E, G or M) in the third and fourth positions is not present.
Field 01NC
Correction Procedures
(1) Check Field 01NC with the return. Correct any coding or transcription errors. Check Digits have priority over the Name Control. The method for determining the correct Name Control is shown in Document 7071, Name Control Job Aid and (2) through (6) below.
If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB, or INOLES to secure the Name Control. If unable to secure the Name Control, SSPND 320.
If IDRS is not available, SSPND 351.
(2) The name control will be the first four characters of the name as follows:
If the organization is a corporation (e.g., name includes "Corporation" , "Inc.", "Foundation", "Fund"), edit the first four characters of the corporation name. Omit the word "the" when followed by more than one word.
If the organization is an individual trust or estate, edit the first four characters of the last name of the individual, trustee, beneficiary, or decedent.
If the organization is a political organization or political committee (Section 527), edit the first name of the individual.
(3) If an organization's name contains both "Fund" or "Foundation" and "Trust", apply either corporate or trust name control rules as follows:
If | Then |
---|---|
The organization name contains the name of a corporation, | apply corporate name control rules (see (2)a. above). |
The organization name contains an individual's name, | apply trust name control rules (see (2)b. above). |
(4) Specific corporate name control examples to be used if "Corporation", "Inc.", "Foundation", or "Fund" are not present are:
Local, Chapter, or Post—Edit the first four characters of the name of the national organization if the words "Local", "Chapter", or "Post" are contained in the name.
Habitat for Humanity — Edit Habi
Little League — Edit Litt
American Legion — Edit Amer
AMVETS — Edit Amer
Boy Scouts of America (BSA) — Edit Boys
BPOE — Edit Bene
FOE — Edit Frat
VFW — Edit Vete
PTA—Edit PTA plus the first letter of the name of the state
PTO or PTSA— Edit the first four characters of the school
(5) Specific trust or estate name control examples are:
Estate—Edit the first four characters of the last name of the decedent
Corporate Trust—Edit the first four characters of the Corporation's name.
Individual trust—Edit the first four characters of the last name of the individual
All other trusts—Edit the first four characters of the last name of the trustee or beneficiary
(6) Specific political organization name control examples are:
Friends of Jane Doe — Edit Jane
Committee to Elect John Smith — Edit John
Citizens for John Doe — Edit John
Field 01TXP
Tax Period
(1) Field 01TXP, Tax Period, is YYYYMM format.
Field 01TXP
Invalid Conditions
(1) This Field is invalid if:
It is not numeric,
Month is not 01-12,
It is equal to or later than the Processing Date.
Tax period is prior to 196112.
Field 01TXP
Correction Procedures
(1) Remember we will no longer correspond with the filer for information. The return will be sent back. Substitute correspond with send the return back to the filer.
(2) Check the return and attachments for the correct Tax Period. Correct any coding or transcription errors.
(3) If the Tax Period is equal to or later than the Processing Date, check to see if it is a "Final" return.
For non-final returns, if the tax period is more than three months but less than one year from the current date, correspond for confirmation of the tax period.
If tax period is less than four months, SSPND 480. Attach Form 4227 indicating "early filed".
If the return is a "Final," use Command Code GTSEC for Section 01 and enter "F" in Field 01CCC. Change the Tax Period to the month preceding the received date.
(4) If the Tax Period is prior to 196112, SSPND 620. Attach Form 4227 stating "non-ADP".
Field 01CCC
Computer Condition Codes
(1) Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from page 1, the dotted portion on Line 2-4a. See Exhibit 3.12.12-17 for a description of the codes and their uses.
Field 01CCC
Invalid Conditions
(1) This Field is invalid if:
The entry is other than blank, "A", "B", "C", "D", "F", "G", "I", "J", "L", "M", "O", "Q", "R", "T", "V", "W", "X", "Y", "3" , "5" "7", "8" or "9".
CCCs "F" and "Y" are both present,
CCC "7" is present with both CCCs "D" and "R".
Field 01CCC
Correction Procedures
(1) Compare the entry on the screen to the entry on the return. Correct any coding or transcription errors.
(2) If the codes were entered correctly, refer to the return and Exhibit 3.12.12-17 to determine which codes are necessary.
(3) If CCCs "F" and "Y" are both present:
If the return shows "Final", delete the "Y" code.
If the return is not a Final, delete CCC "F".
If the return is not a final or short period, delete CCCs "F" and "Y".
(4) If CCCs "7", "D" and "R" are all present, determine the correct CCCs:
If CCC "7"is correct delete the "R" and "D".
If CCC "7"is not correct, delete CCC "7".
(5) If CCC "J" is present and 965 or 965-B is not indicated on the return, remove CCC "J".
(6) IF CCC "Q" is present and the return was not filed to claim the Telephone Excise Tax refund only, delete CCC "Q".
Note: If Unpostables sends a return to ERS/Rejects requesting that CCC "Q" be deleted, remove CCC "Q".
(7) If CCC V is present and the Qualified Therapeutic Credit was not claimed on Form 3800 remove CCC V.
Field 01RCD
Received Date
(1) Field 01RCD is the Received Date. It is YYYYMMDD format. This Field is required and is transcribed from the Received Date stamp on page 1.
Field 01RCD
Invalid Conditions
(1) This Field is invalid if it is:
Not present,
Not in YYYYMMDD format,
Later than the current processing date,
Not within the valid year, month, day range,
Prior to the ADP date of 196112 for Form 990-T.
Field 01RCD
Correction Procedures
(1) Compare Field 01RCD with the received date stamp on the return. Correct any coding or transcription errors.
(2) If the Received Date stamp is "invalid" (I.E. 20110115 in lieu of 20120115), correct accordingly.
(3) Determine the received date in the following priority when it is required and there is no valid date stamp or handwritten received date:
Note: If an envelope is not attached use the postmark date stamped on the face of the return.
The envelope postmark or delivery shipment date.
Note: If a date is stamped, the priority list would not be needed; however, if there is more than one received date stamped on the document, the proper date would depend whether the document was properly addressed. If the document is properly addressed but the Service misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used.
Service Center Automated Mail Processing System (SCAMPS) digital date
The Revenue Agent/Officer's signature date
The signature date
The Julian Date in the DLN, minus 10 days
Note: Use signature date only if the signature date is within the current processing year.
Caution: The ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ from the Return Due Date (RDD), regardless of Saturday, Sunday or Holiday extension dates.
Field 01ORG
Organization Code
(1) Field 01ORG, Organization Code , is located in the right margin of page 1 next to Items F/G.
Field 01ORG
Invalid Conditions
(1) Field 01ORG is invalid if other than blank, "1", "2", "3", "4" or "5".
Field 01ORG
Correction Procedures
(1) Compare the return to Field 01ORG and correct any errors.
If no errors, research INOLES.
Code "1" - trust with a U. S. address and SS Code 90 through 92 and filed for EPE Credit.
Code "2" - trust with a foreign address and SS Code 90 through 92.
Code "3" - trust with no EO section. The form 990-T filing requirement will be "2". The name may contain the words "pension", "welfare", "benefit", "profit-sharing ", "IRA", or "retirement".
Code "4" - Corporation with a U. S. address and SS Code 00 through 27, 50, 60, 70 or 82.
Code "5" - Corporation with a foreign address and SS Code 00 through 27, 50, 60, 70 , 82 or a state college or university with SS00 and Status Code "06".
If no box is checked, use other information, e.g., tax computation, to determine the correct code.
If unable to determine the Type of Organization Code (e.g., INOLES is SS00), enter Code "3".
Field 01SS
Subsection Code
(1) Field 01SS, Subsection Code, is located on page 1 of the return in Box B.
Field 01SS
Invalid Conditions
(1) This Field is invalid if other than 00, 02 through 20, 22 through 28, 29, 50, 60, 70, 71, 81, 82, or 91.
Field 01SS
Correction Procedures
(1) Refer to Item B to determine the correct code. Correct any coding or transcription errors.
(2) If no errors are found , research INOLES for the correct code. Valid codes are 00, 02 through 20, 22 through 28, 29, 50, 60, 70, 71, 81, 82, or 91.
(3) If there is no SS on INOLES and the return is for a "National Railroad Retirement Investment Trust", enter "00" in Field 01SS. If the Tax Period for the "National Railroad Retirement Investment Trust" is prior to 199312, also enter "R" in Field 01CCC.
(4) If unable to determine correct Sub Section, enter "00" in Field 01SS.
Note: Subsection 90 is not valid for a Form 990-T. If the correct Subsection cannot be determined send the return to Entity to have the Subsection corrected or they will assign a new EIN.
Field 01ADC
Audit Code
(1) Field 01ADC, Audit Code, is located on the Edit Sheet in Line 2.
(2) If present, Field 01ADC must be a "3".
(3) If Field 01ADC is other than a "3" or blank, delete the entry.
Field 01COR
Correspondence Indicator
(1) Field 01COR, Correspondence Indicator , is located on Line 4 of the Edit Sheet.
Field 01COR
Invalid Conditions
(1) This Field is invalid if it is other than "11", "12", "13", "14" or blank.
Field 01COR
Correction Procedures
(1) Refer to Line 4 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors.
(2) Refer to the return and any attached correspondence to determine the correct code. Correct Correspondence Indicators are:
11—Reply with all information— Use when the taxpayer's response to our request is complete; all of the information we requested is provided. (Enter the CRD if after the RDD.)
12—Reply with some information— Use when the taxpayer provides some of the information we requested in our letter. (Enter CCC "3".)
13—Reply with no information— Use when the taxpayer responds to our inquiry, but does not provide the information we requested. (Enter CCC "3".)
14—No Reply—Use when the taxpayer does not respond to our request. (Enter CCC "3".)
Field 01CRD
Correspondence Received Date
(1) Field 01CRD, Correspondence Received Date, is 8 positions in Year, Month, Day (YYYYMMDD) format.
(2) Field 01CRD is located on Line 5 of the Edit Sheet. It is used when correspondence was initiated. The entry reflects the date a reply was received.
Field 01CAF
CAF Indicator
(1) Field 01CAF, CAF Indicator, is no longer edited by Document Perfection. If this Field displays , delete the entry.
Field 01PIC
Penalty and Interest Indicator
(1) Field 01PIC, is the Penalty and Interest (P&I) Indicator. It is located on the Edit Sheet, Line 6.
(2) Valid codes are:
Blank—normal penalty and interest,
Code 1—there is precomputed penalty and/or interest on the return and the Received Date is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Field 01PIC
Invalid Conditions
(1) Field 01PIC is invalid of other than specified.
Field 01PIC
Correction Procedures
(1) Delete Field 01PIC if:
There is no pre-computed penalty and/or interest on the return or
Field 01RCD, Received Date, is either before the Return Due Date or ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Note: CCC "R" must also be present if Penalty and Interest Indicator "1" is correct and if pre-computed interest, but not pre-computed penalty, is on the return.
(2) Correct Field 01PIC if:
It is other than "1", there is pre-computed penalty and/or interest on the return and
Field 01RCD, Received Date, is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Field 01ISI
Installment Sales Indicator (Form 6252)
(1) Field 01ISI, Installment Sales Indicator, is located on the Edit sheet in Line 7, and is edited from Form 6252, question 3.
Field 01PFC
Parent Filer Code
(1) Field 01PFC, Parent Filer Code, is located on Form 990-T, page 1, Box I.
Field 01PNC
Parent Name Control
(1) Field 01PNC, Parent Name Control, is located on Form 990-T, page 1, Box I.
Field 01PIN
Parent EIN
(1) Field 01PIN, Parent EIN, is located on Form 990-T, Page 1, Box I.
Field 01PIN
Correction Procedures
(1) Refer to Box I for an EIN:
If a valid EIN is present, enter it in Field 01PIN.
If a valid EIN is not present, enter 129999999 in Field 01PIN.
Field 01CBI
Paid Preparer Checkbox Indicator
(1) Field 01CBI, Paid Preparer Checkbox Indicator, is edited from the signature portion of the return.
(2) Valid entries are:
Blank—if neither the "Yes" or "No" box is checked.
Code 1—if the "Yes" box is checked.
Field 01CBT
Paid Preparer Phone Number
(1) Field 01CBT, Paid Preparer Phone Number, is transcribed from the preparer phone number in the signature portion of the return.
(2) Valid entries are a combination of any alpha or numerics.
Field 01PSN
Tax Preparer PTIN
(1) Field 01PSN, Tax Preparer PTIN, is transcribed from the preparer PTIN box in the signature portion of the return.
(2) The entries are any combination of numerics except all "zeros" or all "nines". The first character may be a "P".
Field 01PSN
Invalid Conditions/
Correction Procedures
(1) Field 01PSN is invalid if the first position is other than numeric or "P".
(2) Field 01PSN is invalid if the Field is all zeros or all nines or first position is "P" and remaining positions are all zeros or all nines.
(3) Field 01PSN is invalid if other than the first position is not numerics.
(4) Delete the Field. Do not attempt to correct the Field.
Section 02
Data Address Fields
(1) Section 02 contains address changes and the In-Care-of- Name Line.
Section 02
Field Descriptions
(1) Listed below are the Fields contained in Section 02 showing the Field designator, title, location on the return, and maximum length:
Field | Field | LOCATION | MAX. |
---|---|---|---|
02CON | Care of Name | Entity Section | 35 |
02FAD | Foreign Address | Entity Section | 35 |
02ADD | Street Address | Entity Section | 35 |
02CTY | City | Entity Section | 22 |
02ST | State | Entity Section | 2 |
02ZIP | ZIP Code | Entity Section | 12 |
Field 02CON
In Care of Name Line
(1) Field 02CON, In Care of Name Line, is located in the Entity Section of the return.
(2) Field 02CON has 35 positions and the valid characters are alpha, numeric, ampersand, dash, slash or percent.
Note: The first character of the "in-care-of" name must be alpha or numeric.
Invalid Conditions
(1) This Field is invalid if any of the following conditions exist:
The first position is a % (percent) sign and the second position is not blank,
The first character of the "in-care-of" name is not alpha or numeric,
There are two consecutive blanks between significant characters.
Correction Procedure
(1) Check for transcription errors and correct as needed.
If... | Then... |
A % (percent) is in the first position, |
|
A blank is in the first position, |
|
The first character of the "in-care-of" name is not alpha or numeric, |
|
Two consecutive blanks present between significant characters, |
|
Field 02FAD
Foreign Address
(1) Field 02FAD is located in the Entity Address Section of the return. This Section will contain data when a foreign address is present on the return. Field 02FAD will not be present on "G" Coded short length returns.
(2) Code & Edit will use //$ to identify the beginning and ending of a foreign country code. For example /EI/$ is edited for Ireland and /GM/$ is edited for Germany.
Field 02FAD
Invalid Conditions
(1) This Field is invalid if any of the following conditions exist:
The Field contains other than alpha, numeric or special characters,
The first position is blank,
Any character follows two consecutive blanks,
There are more than 35 characters present for this Field on the return.
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.
Field 02FAD
Correction Procedures
(1) 1. Correct all coding and transcription errors.
If... | Then... |
Field 02FAD is present |
|
A foreign address is not present on the return |
|
(2) If Form 8822 (Change of Address) is attached to the return, compare the name and address information on the Form 8822 to the return.
If... | Then... |
The information is the same | Take no action and continue processing. |
The information is different |
Note: The lead Tax Examiner is required to batch all Forms 8822 daily and send them to Entity Control for expedite processing. |
Field 02ADD
Street Address
(1) Field 02ADD, Street Address, is located in the Entity Section of the return. This section will contain data on returns when the address change box has been checked .
Field 02ADD
Invalid Conditions
(1) This Field is invalid if any of the following conditions exist:
The street address is present and the first position is blank,
Any character not alphabetic, numeric, blank, hyphen, or slash is present,
There are two consecutive blanks followed by valid characters,
The first position is not alphabetic or numeric.
Field 02ADD
Correction Procedures
(1) Check the screen entry with the entry on the return and attachments. Correct any coding or transcription errors.
(2) If the Field cannot be perfected, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the address only.
Field 02CTY
City
(1) Field 02CTY, City, is located in the entity section of the return.
Major City Code
(1) Certain cities within each state are designated "Major Cities" and are assigned a special code of two alpha characters.
The Major City Code represents both the city and state.
ISRP will enter the Major City Code as appropriate.
It is transcribed with no intervening blanks and no other characters in the City or State Fields.
Field 02CTY
Invalid Conditions
(1) This Field is invalid if:
Any character not alphabetic or blank is present,
City is present and the first position is blank,
City is present and the second and third positions are blank,
Any characters follow the first two adjoining blanks,
An invalid Major City Code is present,
Fewer than three characters are present unless a valid Major City Code is present.
(2) Refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations, for valid Major City Codes.
Field 02CTY
Correction Procedures
(1) Compare the screen entry with the entry on the return and attachments. Correct any coding or transcription errors.
(2) If unable to correct, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the address only.
Field 02ST
State
(1) Field 02ST, State, is located in the entity section of the return.
Field 02ST
Invalid Conditions
(1) This Field is invalid if it is not contained in the State Code Table in Document 7475.
Field 02ST
Correction Procedures
(1) Check the Field on the screen with the entry on the return and attachments. Correct any coding or transcription errors.
(2) If unable to perfect, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the address only.
Field 02ZIP
ZIP Code
(1) Field 02ZIP is the ZIP Code. It is located in the entity section of the return.
Field 02ZIP
Invalid Conditions
(1) This Field is invalid if:
Blank,
The fourth and fifth position are 00.
Field 02ZIP
Correction Procedures
(1) Check the Field on the screen with the entry on the return. Correct any coding or transcription errors.
(2) If a valid ZIP Code is not on the return, check any attachments and envelope. Research INOLES, refer to Document 7475.
(3) If a valid ZIP Code cannot be located, use the first three digits of the ZIP Code for the city or state and 01 for the fourth and fifth digits.
Section 03
Field Descriptions
(1) All Fields for Section 03: are dollars only and can be positive or negative except Field 0331, Net Operating Loss Deduction. Input this Field as a positive value.
(2) Listed below are the Fields contained in Section 03 showing the Field Designator, title, location on the return, and maximum length:
Field | TITLE | LOCATION | MAX. |
---|---|---|---|
03A1C | Gross Receipts Less Returns | Sch A, Part I, Line 1C, Col (A) | 11 |
03A2 | Cost of Goods Sold | Sch A, Part I, Line 2, Col (A) | 11 |
03C9 | Investment Income | Sch A, Part I, Line 9, Col (C) | 11 |
0312 | Dispose of any Investments | Sch A, Part I, Line 12, dotted portion of line | 15 |
03A13 | Total Unrelated Trade Income | Sch A, Part I, Line 13, Col (A) | 13 |
03B13 | Total Unrelated Trade Expenses | Sch A, Part I, Line 13, Col (B) | 11 |
03C13 | Total Unrelated Trade Net | Sch A, Part I, Line 13, Col (C) | 13 |
>>>> | Total Unrelated Trade Net Underprint |
| 13 |
0329 | Total Deductions | Sch A, Part II, Line 15 | 11 |
0331 | Net Operating Loss Deduction | Sch A, Part II, Line 17 | 11 |
03L1 | Taxable Income Computed From all Unrelated Trades or Businesses | Part I, Line 1 | 15 |
03L2 | Amount of Disallowed Fringes | Part I, Line 2 | 15 |
03L4 | Charitable Contributions | Part I, Line 4 | 15 |
03L5 | Total of Unrelated Tax pre NOLS | Part I, Line 5 | 15 |
03L6 | Deduction for Net Operating Loss | Part I, Line 6 | 15 |
03L7 | Taxable Income Before Specific Deduction | Part I, Line 7 | 15 |
03L8 | Specific Deduction (ERS input only) | Part I, Line 8 | 11 |
>>>> | Specific Deduction Underprint |
| 11 |
03L9 | Section 199A Deduction | Part I, Line 9 | 15 |
0310 | Total Deductions 2020 and Subsequent | Part I, Line 10 | 15 |
0311 | Unrelated Business Taxable Income | Part I, Line 11 | 13 |
>>>> | Unrelated Business Taxable Income Underprint |
| 13 |
Section 03
Invalid Conditions/
Correction Procedures
(1) Any Field in Section 03 is invalid if not all numeric or blank.
(2) Refer to the return to correct any coding and transcription errors.
Field 03L8
Specific Deduction
(ERS Input Only)
(1) Field 03L8, Specific Deduction, is for ERS input only. This Field is not transcribed.
(2) This Field is used to enter the verified amount for Specific Deduction if the organization is a diocese, province of a religious order, or convention or association of churches, it is allowed one specific deduction for each parish, individual church district or other local unit that regularly conducts an unrelated business. If the organization is entitled to more than $1,000, there must be a schedule showing how the taxpayer arrived at the figure..
(3) This Field is to be used only to resolve Error Code 742.
(4) This Field is invalid if the dollar amount is $1,000 or less.
Field 03L8>
Specific Deduction Underprint
(1) Field 03L8>, Specific Deduction Underprint, is located on Part I, Line 8.
(2) This Field is not transcribed. The computer limits the deduction amount to $1,000 or the amount of taxable income (Line 1) whichever is smaller.
(3) The taxpayer is allowed only one $1,000 Specific Deduction regardless of the number of businesses included in his unrelated business income.
Exception: If the organization is a diocese, province of a religious order, or convention or association of churches, it is allowed one specific deduction for each parish, individual church district or other local unit that regularly conducts an unrelated business. If the organization is entitled to more than $1,000, there must be a schedule showing how the taxpayer arrived at the figure.
(4) If the tax period is a short period, the taxpayer may have prorated the Specific Deduction rather than annualized the income. Either computation is correct. If the taxpayer prorated the Specific Deduction, the computation is $1,000 multiplied by the number of months in the short year divided by 12.
Section 04
Field Descriptions
(1) All money Fields for Section 04 are dollars only and positive only.
(2) Listed below are the Fields contained in Section 04 showing the Field Designator, title, location on the return, and maximum length:
Field | Field | LOCATION | MAX |
---|---|---|---|
04CGC | Controlled Group Code | Page 1, | 1 |
04MIC | Missing Schedule Code | Edit Sheet, Line 8 | 4 |
04L1 | Corporation Income Tax Payer | Part II, Line 1 | 13 |
>>>> | Corporation Income Underprint |
| 13 |
04L2 | Trust Income Tax Taxpayer | Part II, Line 2 | 13 |
>>>> | Trust Income Tax Underprint |
| 13 |
04GVT | Gross Verified Tax (ERS Input Only) |
| 13 |
04L3 | Proxy Tax | Part II, Line 3 | 11 |
04L4 | Other Tax | Part II, Line 4 | 13 |
04L5 | Alternative Minimum Tax | Part II, Line 5 | 13 |
>>>> | Alternative Minimum Tax Underprint |
| 13 |
04L6 | Noncompliant Hospital Facility Income | Part II, Line 6 | 13 |
04L7 | Total Tax Before Credits | Part II, Line 7 | 13 |
>>>> | Total Tax Before Credits Underprint |
| 13 |
Section 04
Invalid Conditions/
Correction Procedures
(1) Any Field in Section 04 is invalid if not all numeric, blank or positive.
(2) Refer to the return to correct any coding or transcription errors.
(3) Field 04L1 is valid for Tax Periods 201601 and subsequent. This tax is valid for 501(c) corporation and trusts.
(4) The Alternative Minimum Tax has been repealed for corporations. Fields 04TB1, 04TB2, 04TB3, 04AT1, 04AT2, 1003, 1004E, 1006, and 1012 will no longer be valid for Tax Periods 201812 and subsequent.
Field 04CGC
Controlled Group Code
(1) For tax periods 201811 and prior, Field 04CGC, Controlled Group Code, is located on Form 990-T, Page 1 , Line 8.
(2) Valid Controlled Group Codes are:
Blank—If CCC "G" is present or the taxpayer is not a member of a controlled group.
Code 1—If controlled group, box on Line 35 is checked and allocation schedule is attached.
Field 04MIC
Missing Schedule Code
(1) Field 04MIC, Missing Schedule code, is located on the Edit Sheet, Line 8.
(2) These codes produce a request for certain schedules from the taxpayer which are missing from the return and amounts are ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
(3) Valid Missing Schedule Codes are:
Code 29—Form 1118, Computation of Foreign Tax Credit-Corporations
Code 30—Form 1116, Computation of Foreign Tax Credit-Trusts
Code 33—Form 4255, Recapture of Investment Credit
Code 34—Form 4626, Alternative Minimum Tax-Corporations
Code 37—Form 5735, Computation of Possessions Corporation Tax Credit Under Section 936
Code 39—Form 6478, Credit for Alcohol Used as Fuel
Code 40—Form 6765, Credit for Increasing Research Activities
Code 42—Form 8820, Orphan Drug Credit.
Code 43—Form 3800, General Business Credit
Code 44—Form 8586, Low Income Housing
Code 45—Form 8611, Recapture of Low-Income Housing Credit
Code 46—Form 8801/8827, Credit for Prior Year Minimum Tax
Code 47—Form 8826, Disabled Access Credit
Code 48—Form 8830, Enhanced Oil Recovery Credit
Code 50—Form 8835, Renewable Electricity and Refined Coal Production Credit
Code 52—Form 8846, Credit for Employer Social Security Taxes paid on Certain Employee Cash Tips
Code 53—Form 8847, Credit for Contributions to Certain Community Development Corporations
Code 54— Form 8844, Empowerment Zone Employment Credit
Code 55—Form 8861, Welfare to Work Credit
Code 57—Form 8874, New Markets Credit
Code 58—Form 8881, Credit for Small Employer Pension Plan
Code 59—Form 8882, Credit for Employer Provided Child Care
Code 60—Form 8884, New York Liberty Zone Business Employee Credit
Note: The New York Liberty Zone Credit Expired on 200412 and won't be valid for Tax Periods 200501 and Beyond.
Code 61—Form 8864, Biodiesel Fuels Credit
Code 62—Form 8896, Low Sulfur Diesel Fuel Production Credit
Code 63—Form 8900, Railroad Track Maintenance Credit
Code 65—Form 8906, Distilled Spirits Credit
Code 66—Form 8907, Nonconventional Fuel Source Credit
Code 67—Form 8908, Energy Efficient Home Credit
Code 68—Form 8910, Alternative Motor Vehicle Credit
Code 69—Form 8911, Alternative Fuel Vehicle Refueling Property Credit
Code 70—Form 5884-A, Hurricane Katrina Employee Retention Credit
Code 71—Form 8941, Credit for Small Employer Health Insurance Premiums
Section 05
Field Descriptions
(1) All Fields for Section 05 are dollars only and positive only.
(2) Listed below are the Fields contained in Section 05 showing the Field designator, title, location on the return, and maximum length:
Field | Field | LOCATION | EDIT | MAX |
---|---|---|---|---|
051A | Foreign Tax Credit | Part III, Line 1a |
| 11 |
>>>> | Foreign Tax Credit Underprint |
|
| 11 |
051B | Other Credits | Part III, Line 1b |
| 11 |
>>>> | Other Credits Underprint |
|
| 11 |
051C | General Business Credit | Part III, Line 1c |
| 11 |
>>>> | General Business Credit Underprint |
|
| 11 |
051D | Prior Year Minimum Tax Credit | Part III, Line 1d |
| 11 |
>>>> | Prior Year Minimum Tax Credit Underprint |
|
| 11 |
051E | Total Statutory Credit | Part III, Line 1e |
| 12 |
>>>> | Total Statutory Credits Underprint |
|
| 12 |
05PTC | Possessions Tax Credit | Schedule A, Part I, Line 10 | 9 | 11 |
05LIH | Low Income Housing Credit F8586 | Schedule A, Part I, Line 11 | 18 | 11 |
05TSV | Total Statutory Credits Verified | ERS Input Only |
| 12 |
Section 06
Field Descriptions
(1) All Fields are dollars and cents except Fields 0647>, 063F and 06MCT. All Fields are positive only.
(2) Listed below are the Fields contained in Section 06 showing the Field Designator, title, location on the Return, and maximum length:
Field | Field | LOCATION | MAX |
---|---|---|---|
0647> | Income Tax After Credits Computer |
| 13 |
063F | Recapture Taxes | Part III, Line 3f | 11 |
06L4 | Total Tax | Part III, Line 4 | 15 |
>>>> | Total Tax Underprint |
| 15 |
06L5 | Form 965 or 965-B Net Tax Liability Paid | Part III, Line 5 | 15 |
06MCT | Manually Corrected Tax (ERS input only) |
| 15 |
Section 07
Fields Descriptions
(1) All Fields are dollars and cents. All Fields are positive only except Field 07B/R which is positive or negative. All Fields are located on page 2 of Form 990-T.
(2) Listed below are the Fields contained in Section 07 showing the Field Designator, title, location on the return or edit sheet, and maximum length:
Field | TITLE | LOCATION | EDIT | MAX |
---|---|---|---|---|
076A | Overpayment Credit Prior Year | Part III, Line 6a |
| 11 |
076B | Estimated Tax Payments | Part III, Line 6b |
| 11 |
076C | Tax Deposited With Extension | Part III, Line 6c |
| 11 |
076D | Foreign Tax Withheld Form 1042S | Part III, Line 6d |
| 11 |
076E | Backup Withholding | Part III, Line 6e |
| 11 |
076F | Credit for Small Employer Health Insurance Premiums | Part III, Line 6f |
| 11 |
076G | Deemed payment election | Part III, Line 6g |
| 15 |
076H | Credit from a RIC or REIT (Form 2439) | Part III, Line 6h |
| 15 |
076I | Credit for federal tax paid on fuels (Form 4136) | Part III, Line 6i |
| 15 |
076J | Other credits and payments | Part III, Line 6j |
| 15 |
07RIC | Regulated Inv. Co. Credit |
| 9 | 11 |
07EPV | EPE Verified Amount | ERS generated |
| 15 |
077> | Total Payments Computer | Part III, Line 7 |
| 12 |
078 | Estimated Tax Penalty | Part III, Line 8 |
| 11 |
07B/R | Balance Due/Overpayment | Part III, Line(s) 9/10 |
| 15 |
>>>> | Balance Due/Overpayment Underprint |
|
| 15 |
07CRE | Credit Elect | Part III, Line 11 |
| 15 |
Section 08
Field Descriptions
(1) All Fields are dollars only. All Fields are positive or negative except Field 0854> which is positive only.
(2) Listed below are the Fields contained in Section 08 showing the Field Designator, title, location on Form 1041, Schedule I, and maximum length:
Field | Field | LOCATION | MAX |
---|---|---|---|
0824 | Net Operating Loss Deduction AMT | Line 24 | 11 |
0825 | Adjusted Alternative Minimum Taxable Income | Line 25 | 11 |
0851> | Alternative Minimum Taxable Income Computer | Line 51 generated | 11 |
0854> | Tentative Minimum Tax AMT Computer | Line 54 generated | 11 |
08ATV | Total Alt. Min, Tax Verified (ERS input only) |
| 11 |
Section 10
Field Descriptions
(1) Section 10 contains data from Form 8949, Sales and Other Dispositions of Capital Assets.
(2) All Fields are dollars only. All Fields are positive .
(3) Listed below are the Fields contained in Section 10 showing the Field Designator, title, location on the Form 8949, and maximum length:
Field | Field | LOCATION | MAX |
---|---|---|---|
1003 | Alternative TI Before Adjustments AMT | Form 4626, Line 3 | 1 |
1004E | Adjusted Current Earnings AMT | Form 4626, Line 4e | 11 |
1006 | AMTI Before NOLD AMT Computer | Alternative Tax Nol Deductible | 11 |
1012 | Tentative Minimum Tax | Form 4626, Line 12 | 11 |
10MTV | Tentative Minimum Tax Verified |
| 11 |
10ZCB | Dispose of Any Investments | Form 8949, Dispose of Any Investments Checkbox | 1 |
10Z1A | EIN | Form 8949 Part I Line 1 column (a). | 9 |
10Z1B | Date Acquired | Form 8949 Part I Line 1 column (b) | 8 |
10Z1G | Amount of Adjustment | Form 8949 Part I Line 1 column (g). | 15 |
10Z1I | Part I 8949 Indicator | Additional Data in Part I | 1 |
10Y1A | EIN | Form 8949 Part I Line 1 column (a). | 9 |
10Y1B | Date Sold or Disposed of | Form 8949 Part I Line 1 column (b). | 8 |
10Y1G | Recaptured or Deferral Amount | Form 8949 Part I Line 1 column (g). | 15 |
10Y1I | Part I 8949 Indicator | Additional Data in Part I | 1 |
10Z2A | EIN 2 | Form 8949 Part II Line 1 column (a). | 9 |
10Z2B | Date Acquired 2 | Form 8949 Part II, Line, Column (b). | 8 |
10Z2G | Amount of Adjustment 2 | Form 8949 Part II Line 1 column (g). | 15 |
10Z2I | Part II 8949 Indicator | Additional Data in Part II | 1 |
10Y2A | EIN 2 | Form 8949 Part II Line 1 column (a). | 9 |
10Y2B | Date Sold or Disposed of | Form 8949 Part II Line 1 column (b). | 8 |
10Y2G | Recaptured or Deferral Amount | Form 8949 Part II Line 1 column (g). | 15 |
10Y2I | Part II 8949 Indicator | Additional Data in Part II | 1 |
Section 11
Field Descriptions
(1) Section 11 contains data from Schedule D (Form 1041), Capital Gains and Losses.
(2) All Fields are dollars only. All Fields are positive or negative except Field 11A which is negative only.
(3) Listed below are the Fields contained in Section 11 showing the Field designator, title, location on the return, and maximum length. All Fields are dollars only and 13 positions.
Field | Field | LOCATION | MAX |
---|---|---|---|
1117 | Schedule D - Line 7(2) AMT | Schedule D, Part III, Line 17, Col. (2) | 13 |
1118A | Schedule D - Line 8a(2) AMT | Schedule D, Part III, Line 18a, Col. (2) | 13 |
1118B | Schedule D - Line 8b(2) AMT | Schedule D, Part III, Line 18b, Col. (2) | 13 |
1118C | Schedule D - Line 8c(2) AMT | Schedule D, Part III, Line 18c, Col. (2) | 13 |
1119 | Schedule D - Line 19(2) AMT | Schedule D, Part III, Line 19, Col. (2) | 13 |
1123 | Schedule D - Qualified Dividends AMT | Schedule D, Part V, Line 23 | 13 |
1145 | Schedule D - Line 45 AMT | Schedule D, Part V, Line 45 | 13 |
>>>> | Schedule D - Line 45 Underprint |
| 13 |
11D4E | Form 4952 - | Form 4952, Line 4e | 13 |
11D4G | Form 4952 - | Form 4952 Line 4g | 13 |
11A | Schedule D - (ERS input only) | 2003 Schedule D, column (2), Line 14b(2) | 13 |
11B | Schedule D - (ERS input only) | 2003 Schedule D, column (2), Line 15b | 13 |
11C | Schedule D - (ERS input only) | 2003 Schedule D, column (2), Line 15c | 13 |
11D | Schedule D - (ERS input only) | 2003 Schedule D, column (2), Line 16b | 13 |
Section 11
Invalid Conditions/
Correction Procedures
(1) Any Section 11 Field is invalid if not all numeric or blank.
(2) Refer to the return to correct any coding or transcription errors.
(3) On 201012 and prior forms move lines 13 to 17, 14a to 18a, 14b to 18b, 14c to 18c, 15 to 19, 19 to 23 and 34 to 45.
Section 13
Field Descriptions
(1) Section 13 contains data from Form 8995/A.
(2) All Fields are dollars only. All Fields are positive or negative.
(3) Listed below are the Fields contained in Section 13 showing the Field designator, title, location on the return, and maximum length.
Field | Field | LOCATION | MAX |
---|---|---|---|
1327 | Part IV Qualified Business income | Form 8995/A Line 5 or Line 27 | 15 |
1331 | Part IV REIT/PTP Component | Form 8995/A Line 9 or Line 31 | 15 |
1334 | Part IV Net Capital Gains | Form 8995/A Line 12 or Line 34 | 15 |
1338 | Part IV Domestic Production Activities Section 199A(g) | Form 8995/A Line 38 | 15 |
Section 13
Invalid Conditions/
Correction Procedures
(1) Any Section 13 Field is invalid if not all numeric or blank.
(2) Refer to the return to correct any coding or transcription errors.
(3) Fields 101G and 102G are dollars only.
(4) Fields 101A and 102A are numeric only.
(5) Field 10CBX is valid if numeric a 0 or 1.
(6) Fields 101IN and 102IN are valid if blank or 1.
Section 15
Field Descriptions
(1) Sections 15, 16, 17 and 18 contain information from Form 4136. These Fields are positive and dollars only.
(2) Form 4136 is transcribed using the credit amount (amount of claim) and corresponding Credit Reference Number (CRN) until all amounts and CRNs are entered. The first 12 credit amounts and CRNs will display in Section 18.
(3) Listed below are the Fields contained in Section 15 showing the Field designator and title:
Field | Field |
---|---|
15TG> | Total Gas Tax Credit (Generated) |
15A01 | Amount of Claim 1 |
15C01 | Credit Reference Number 1 |
15A02 | Amount of Claim 2 |
15C02 | Credit Reference Number 2 |
15A03 | Amount of Claim 3 |
15C03 | Credit Reference Number 3 |
15A04 | Amount of Claim 4 |
15C04 | Credit Reference Number 4 |
15A05 | Amount of Claim 5 |
15C05 | Credit Reference Number 5 |
15A06 | Amount of Claim 6 |
15C06 | Credit Reference Number 6 |
15A07 | Amount of Claim 7 |
15C07 | Credit Reference Number 7 |
15A08 | Amount of Claim 8 |
15C08 | Credit Reference Number 8 |
15A09 | Amount of Claim 9 |
15C09 | Credit Reference Number 9 |
15A10 | Amount of Claim 10 |
15C10 | Credit Reference Number 10 |
15A11 | Amount of Claim 11 |
15C11 | Credit Reference Number 11 |
15A12 | Amount of Claim 12 |
15C12 | Credit Reference Number 12 |
Section 15
Invalid Conditions/
Correction Procedures
(1) These Fields are invalid if they are not all numeric or blank.
(2) Refer to the return to correct any coding or transcription errors.
(3) This section supports the credit from Form 4136 and part of Field 07BR (Balance Due/Overpayment). a) Correspond if Form 4136 is not attached. b) If "no reply", delete the credit, enter CCC "3". Send TPNC 90 stating the credit cannot be allowed without the required supporting documentation.
Section 16
Field Descriptions
(1) These Fields are positive only, dollars and cents.
(2) Listed below are the Fields contained in Section 16 showing the Field designator and title:
Field | Field |
---|---|
16A01 | Amount of Claim 13 |
16C01 | Credit Reference Number 13 |
16A02 | Amount of Claim 14 |
16C02 | Credit Reference Number 14 |
16A03 | Amount of Claim 15 |
16C03 | Credit Reference Number 15 |
16A04 | Amount of Claim 16 |
16C04 | Credit Reference Number 16 |
16A05 | Amount of Claim 17 |
16C05 | Credit Reference Number 17 |
16A06 | Amount of Claim 18 |
16C06 | Credit Reference Number 18 |
16A07 | Amount of Claim 19 |
16C07 | Credit Reference Number 19 |
16A08 | Amount of Claim 20 |
16C08 | Credit Reference Number 20 |
16A09 | Amount of Claim 21 |
16C09 | Credit Reference Number 21 |
16A10 | Amount of Claim 22 |
16C10 | Credit Reference Number 22 |
16A11 | Amount of Claim 23 |
16C11 | Credit Reference Number 23 |
16A12 | Amount of Claim 24 |
16C12 | Credit Reference Number 24 |
Section 17
Field Descriptions
(1) These Fields are positive only, dollars and cents.
(2) Listed below are the Fields contained in Section 17 showing the Field designator and title:
Field | Field |
---|---|
17A01 | Amount of Claim 25 |
17C01 | Credit Reference Number 25 |
17A02 | Amount of Claim 26 |
17C02 | Credit Reference Number 26 |
17A03 | Amount of Claim 27 |
17C03 | Credit Reference Number 27 |
17A04 | Amount of Claim 28 |
17C04 | Credit Reference Number 28 |
17A05 | Amount of Claim 29 |
17C05 | Credit Reference Number 29 |
17A06 | Amount of Claim 30 |
17C06 | Credit Reference Number 30 |
17A07 | Amount of Claim 31 |
17C07 | Credit Reference Number 31 |
17A08 | Amount of Claim 32 |
17C08 | Credit Reference Number 32 |
17A09 | Amount of Claim 33 |
17C09 | Credit Reference Number 33 |
17A10 | Amount of Claim 34 |
17C10 | Credit Reference Number 34 |
17A11 | Amount of Claim 35 |
17C11 | Credit Reference Number 35 |
17A12 | Amount of Claim 36 |
17C12 | Credit Reference Number 36 |
Section 18
Field Descriptions
(1) These Fields are positive only, dollars and cents.
(2) Listed below are the Fields contained in Section 18 showing the Field designator and title:
Field | Field |
---|---|
18A01 | Amount of Claim 37 |
18C01 | Credit Reference Number 37 |
18A02 | Amount of Claim 38 |
18C02 | Credit Reference Number 38 |
18A03 | Amount of Claim 39 |
18C03 | Credit Reference Number 39 |
18A04 | Amount of Claim 40 |
18C04 | Credit Reference Number 40 |
18A05 | Amount of Claim 41 |
18C05 | Credit Reference Number 41 |
18A06 | Amount of Claim 42 |
18C06 | Credit Reference Number 42 |
18A07 | Amount of Claim 43 |
18C07 | Credit Reference Number 43 |
Section 19
Field Descriptions
(1) These Fields are located on Form 8978.
Field | Field |
| MAX |
19Q1 | Source of review year adjustment | Form 8978, CKBX BBA Audit/AAR Filing | 1 |
1914 | Total Additional Reporting Year Tax | Form 8978, Part I, Line 14 | 15 |
1916 | Total Penalties | Form 8978, Part II, Line 16 | 15 |
1918 | Total Interest | Form 8978, Part III, Line 18 | 15 |
Section 20
Field Descriptions
(1) All Fields are located on Form 965-A and B
Field | Field |
| MAX |
20A1 | Election or Transfer Year | Last two positions of the tax year Part I, column (a). | 4 |
20J1 | Net 965 Tax Liability Transferred | Form 965-A, Part I, column (j). | 15 |
20K1 | Tax Identification Number | Form 965-A, Part I, column (k). | 9 |
20A2 | Election or Transfer Year | Form 965-A, Part I, Line 2, column (a). | 4 |
20J2 | Net 965 Tax Liability Transferred | Form 965-A, Part I, Line 2, column (j). | 15 |
20K2 | Tax Identification Number | Form 965-A, Part I, Line 2, column (k). | 9 |
20A3 | Election or Transfer Year | Form 965-A, Part I, Line 3, column (a). | 4 |
20J3 | Net 965 Tax Liability Transferred | Form 965-A, Part I, Line 3, column (j). | 15 |
20K3 | Tax Identification Number | Form 965-A, Part I, Line 3, column (k). | 9 |
20A4 | Election or Transfer Year | Form 965-A, Part I, Line 4, column (a). | 4 |
20J4 | Net 965 Tax Liability Transferred | Form 965-A, Part I, Line 4, column (j). | 15 |
20K4 | Tax Identification Number | Form 965-A,Part I, Line 4, column (k). | 9 |
20A5 | Election or Transfer Year | Form 965-A, Part I, Line 5, column (a). | 4 |
20J5 | Net 965 Tax Liability Transferred | Form 965-A, Part I, Line 5, column (j). | 15 |
20K5 | Tax Identification Number | Form 965-A, Part I, Line 5, column (k). | 9 |
201IN | Part I Form 965-A Indicator | Enter “1” if additional information is present on line 6 Part I. | 1 |
201F | Net 965 Tax Liability Triggered | Form 965-A,Part IV, Line 1, column (f). | 15 |
202F | Net 965 Tax Liability Triggered | Form 965-A, Part IV, Line 2, column (f). | 15 |
203F | Net 965 Tax Liability Triggered | Form 965-A, Part IV, Line 3, column (f). | 15 |
204F | Net 965 Tax Liability Triggered | Form 965-A, Part IV, Line 4, column (f). | 15 |
205F | Net 965 Tax Liability Triggered | Form 965-A, Part IV, Line 5, column (f). | 15 |
204IND | Part IV Indicator | Enter a "1 "if additional information is present in Part IV. | 1 |
20TOT | Total | Form 965-A, Part IV, column (i). | 15 |
20BA1 | Election or Transfer Year | Form 965-B, Part I, Line 1, col a | 4 |
20H1 | Net 965 Tax Liability Transferred | Form 965-B, Part I, Line 1, col h | 15 |
20I1 | Tax Identification Number | Form 965-B, Part I, Line 1, col i | 9 |
20BA2 | Election or Transfer Year | Form 965-B, Part I, Line 2, col a | 4 |
20H2 | Net 965 Tax Liability Transferred | Form 965-B, Part I, Line 2, col h | 15 |
20I2 | Tax Identification Number | Form 965-B, Part I, Line 2, col i | 9 |
20BA3 | Election or Transfer Year | Form 965-B, Part I, Line 3, col a | 4 |
20H3 | Net 965 Tax Liability Transferred | Form 965-B, Part I, Line 3, col h | 15 |
20I3 | Tax Identification Number | Form 965-B, Part I, Line 3, col i | 9 |
20BA4 | Election or Transfer Year | Form 965-B, Part I, Line 4, col a | 4 |
20H4 | Net 965 Tax Liability Transferred | Form 965-B, Part I, Line 4, col h | 15 |
20I4 | Tax Identification Number | Form 965-B, Part I, Line 4, col i | 9 |
20BA5 | Election or Transfer Year | Form 965-B, Part I, Line 5, col a | 4 |
20H5 | Net 965 Tax Liability Transferred | Form 965-B, Part I, Line 5, col h | 15 |
20I5 | Tax Identification Number | Form 965-B, Part I, Line 5, col i | 9 |
20BIN | Form 965-B Indicator | Form 965-B, Right Margin Part I | 1 |
Section 20
Invalid Conditions/Corrections
(1) Valid for 201712 tax periods only. If tax period is prior to 201712, delete Section 20.
(2) Form 965-A and 965-B total deferred net tax liability amounts are numeric only. Amounts are dollars and positive only.
(3) Form 965-A and 965-B EIN Fields are numeric only.
(4) Valid entries for date Fields are numeric.
(5) Correct any transcription errors.
Section 21
Field Descriptions
(1) All the Fields are located on Form 8941.
(2) Money amount Fields are dollars only. All other Fields are numeric.
(3) Listed below are the Fields contained in Section 21 showing the Field Designators, title, location on return, and maximum length:
Field | Field |
| MAX |
21BX | Shop Box Form 8941 | Top | 1 |
21EIN | EIN | Form 8941, Top b | 9 |
21CBX | Previous Form 8941 Filed | Form 8941, Top C | 1 |
2101 | Number of Employees | Form 8941, Line 1 | 4 |
2102 | Number of Full Time Employees Tax Year | Form 8941, Line 2 | 4 |
2103 | Average Annual Wage | Form 8941, Line 3 | 15 |
2104 | Health Insurance Premiums Paid | Form 8941, Line 4 | 15 |
2105 | Premiums you Would Have Paid | Form 8941, Line 5 | 15 |
2106 | Smaller of line 4 or 5 | Form 8941, Line 6 | 15 |
2107 | Multiply line 6 by 16.3% | Form 8941, Line 7 | 6 |
2110 | Amount of State Subsidies Paid/Tax Credits | Form 8941, Line 10 | 15 |
2113 | If Line 12 is Zero | Form 8941, Line 13 | 4 |
2114 | Number of Employees you Would Have Entered on Line 2 | Form 8941, Line 14 | 4 |
2116 | Add Lines 12 and 15 | Form 8941, Line 16 | 15 |
2118 | Coop, Estates, Trusts Credit | Form 8941, Line 18 | 15 |
2119 | Payroll Taxes | Form 8941, Line 19 | 15 |
2120 | Tax–Exempt Small Employers | Form 8941, Line 20 | 15 |
Section 21
Invalid Conditions/
Correction Procedures
(1) Correct any coding or transcription errors.
(2) For Tax Periods 201312 and prior, enter a 1 in Field 02BX. The Form 8941 did not have Yes/No checkboxes in Item A prior to the 2014 revision.
(3) Beginning in TY 2014 Form 8941 will contain Yes/No checkboxes for , Field 02BX and must be marked yes or no. If a 2013 or prior form was used there are no checkboxes., Follow the instruction in (2) above. Do not disallow the credit if the “no” box is checked in this case.
(4) For TY 2014 Form 8941, Field 02BX must be marked yes or no. If marked no, both boxes are checked or no box is checked, correspond for a corrected Form 8941. (Also see the no reply instructions).
If the no box is checked pull the return from processing and send the return back to the filer.
If no box is checked or both boxes are checked, send the return back to the filer.
Note: Exception: If the filer lives in the following States and Counties they qualify for the credit even if the no box is checked. The instructions for the form tell the filer to check the yes box but many are checking the no box in error.
For the State of Washington, if the filer lives in Adams, Asotin, Benton, Chelan, Clallam, Columbia, Douglas, Ferry, Franklin, Garfield, Grant, Grays Harbor, Island, Jefferson, King, Kitsap, Kittitas, Klickitat, Lewis, Lincoln, Mason, Okanogan, Pacific, Pend Oreille, Pierce, San Juan, Skagit, Skamania, Snohomish, Spokane, Stevens, Thurston, Wahkiakum, Walla Walla, Whatcom, Whitman, and Yakima counties. This applies to Tax Year 2014 returns.
For the State of Wisconsin, if the filer lives in Green Lake, Lafayette, Marquette, Florence, and Menominee counties. This applies to Tax Year 2014 returns.
For the State if Iowa, Adair, Adams, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Buena Vista, Butler, Calhoun, Carroll, Cass, Cedar, Cerro Gordo, Cherokee, Chickasaw, Clarke, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Humboldt, Iowa, Jackson, Jasper, Jefferson, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, Page, Palo Alto, Pocahontas, Polk, Pottawattamie, Poweshiek, Ringgold, Sac, Scott, Shelby, Story, Tama, Taylor, Union, Van Buren, Wapello, Warren, Washington, Wayne, Webster, Winnebago, Worth, and Wright counties. This applies to Tax Year 2015 returns.
(5) Correct any filer errors in Fields 2106, 2107 or 2120. See invalid conditions above.
Note: Fields 2107 and 2120 contain the filers figures that will not be reduced to 16.3% on Form 8941. This will generate EC766 and a notice will generate. The reduced rate will generate in Field 0745f.
Note: The rates for Field 2107 was 25% on the 2013 Form 8941 and 35% on the 2014 form. Use 35% for any form filed for TY 2013 and 35% for returns filed for TY 2014.
(6) If Field 2102 is 25 or greater, the filer does not qualify for the credit. Blank 990-T Field 45f. This will generate EC766. Resolve EC766 by removing Section 21 for Form 8941 and CCC C. Send TPNC 35.
(7) If a prior year Form 8941 is used, move Line 22 to Field 2117, Line 23 to Field 2118, Line 24 to Field 2119, and Line 25 to Field 2120.
(8) If the Form 8941 was transcribed correctly and there are no invalid conditions (shown above) continue processing.
(9) If CCC G and CCC C are present on an amended return, delete CCC C.
(10) If there is an amount greater than 0 in Field 0644, Delete CCC C. If the return will result in a refund (amount greater than 0 on Line 49) remove CCC C and input CCC 0.
(11) If there is an amount greater than zero on Line 45f , Form 8941 is attached, or any indication the return is being filed to claim the Small Business Healthcare Credit, CCC C must be present. If the credit is not being claimed and CCC C is present, remove CCC C.
(12) If Field 2119 is blank, correspond for a corrected Form 8941. If Field 2119 is zero, delete Section 21 and Field 0745f from Form 990-T. Send TPNC 35...
Note: Field 0745, Line 45 on Form 990-T must have an entry to bring up EC 766. Remove CCC C and send TPNC 35 if there is a zero in Field 2119.
Section 22
(1) Listed below are the Fields contained in Section 22 showing the Field Designators, title, location on return, and maximum length:
Field | Field |
| MAX |
2210 | Total of line 9, columns (a) through (c) | Form 5884-B, Line 10 | 15 |
2211 | Number of Retained Workers | Form 5884-B, Line 11 | 7 |
Section 22
Invalid Conditions/
Correction Procedures
(1) Field 2210 is invalid if not numeric, dollars only and positive. Field 2211 is invalid if not numeric and positive. It is not a dollar Field.
(2) The credit will be figured on Form 5884-B and taken on Form 3800.
(3) Refer to the attached Form 5884-B and Form 3800 to correct any coding or transcription errors.
Section 23
(1) Listed below are the Fields contained in Section 23 showing the Field Designators, title, location on return, and maximum length:
Field | Field | Location | Max |
---|---|---|---|
231BB | Elective Payment Election or Credit Transfer Registration or other number | Part III, Line 1b, Column b | 12 |
231BG | Section 6418 Credit Transfer Election amount | Part III, Line 1b, Column g | 15 |
231BH | Gross Section 6417 or 48D(d) Elective Payment Election | Part III, Line 1b, Column h. | 15 |
231BI | Net Elective Payment Election Credit Amount | Part III, Line 1b, Column i. | 15 |
231BJ | Line 1B Total | Part III, Line 1b, Column j. | 15 |
231DB | Elective Payment Election or Credit Transfer Registration or other number | Part III, Line 1d, Column b. | 12 |
231DG | Section 6418 Credit Transfer Election amount | Part III, Line 1d, Column g. | 15 |
231DH | Gross Section 6417 or 48D(d) Elective Payment Election | Part III, Line 1d, Column h. | 15 |
231DI | Net Elective Payment Election Credit Amount | Part III, Line 1d, Column i. | 15 |
231DJ | Line 1D Total | Part III, Line 1d, column j. | 15 |
231FB | Elective Payment Election or Credit Transfer Registration or other number | Part III, Line 1f, Column b. | 12 |
231FG | Section 6418 Credit Transfer Election amount | Part III, Line 1f, Column g. | 15 |
231FJ | Line 1F Total | Part III, Line 1f, column j. | 15 |
231GB | Elective Payment Election or Credit Transfer Registration or other number | Part III, Line 1g, Column b. | 12 |
231GG | Section 6418 Credit Transfer Election amount | Part III, Line 1g, Column g. | 15 |
231GH | Gross Section 6417 or 48D(d) Elective Payment Election | Part III, Line 1g, Column h. | 15 |
231GI | Net Elective Payment Election Credit Amount | Part III, Line 1g, Column i. | 15 |
231GJ | Line 1G Total | Part III, Line 1g, column j. | 15 |
Section 24
(1) Listed below are the Fields contained in Section 24 showing the Field Designators, title, location on return, and maximum length:
Field | Field Title | Location | Max Length |
---|---|---|---|
241OB | Elective Payment Election or Credit Transfer Registration or other number | Part III, Line 1o, Column b. | 12 |
241OH | Gross Section 6417 or 48D(d) Elective Payment Election | Part III, Line 1o, Column h. | 15 |
241OI | Net Elective Payment Election Credit Amount | Part III, Line 1o, Column i. | 15 |
241OJ | Line 1O Total | Part III, Line 1o, column j. | 15 |
241QB | Reserved/ filler (registration number) | Part III, Line 1q, Column b. | 12 |
241QG | Reserved/ filler (Credit transfer Election Amount) | Part III, Line 1q, Column g. | 15 |
241QH | Reserved/ filler (Gross Elective Payment Election) | Part III, Line 1q, Column h. | 15 |
241QI | Reserved/ filler (Net elective payment) | Part III, Line 1q, Column i. | 15 |
241QJ | Reserved/ filler (Net GBC) | Part III, Line 1q, column j. | 15 |
241SB | Elective Payment Election or Credit Transfer Registration or other number | Part III, Line 1s, Column b. | 12 |
241SG | Section 6418 Credit Transfer Election amount | Part III, Line 1s, Column g. | 15 |
241SH | Gross Section 6417 or 48D(d) Elective Payment Election | Part III, Line 1s, Column h. | 15 |
241SI | Net Elective Payment Election Credit Amount | Part III, Line 1s, Column i. | 15 |
241SJ | Line 1S Total | Part III, Line 1s, Column j. | 15 |
241UB | Elective Payment Election or Credit Transfer Registration or other number | Part III, Line 1u, Column b. | 12 |
241UG | Section 6418 Credit Transfer Election amount | Part III, Line 1u, Column g. | 15 |
241UH | Gross Section 6417 or 48D(d) Elective Payment Election | Part III, Line 1u, Column h. | 15 |
241UI | Net Elective Payment Election Credit Amount | Part III, Line 1u, Column i. | 15 |
241UJ | Line 1U Total | Part III, Line 1u, column j. | 15 |
241VB | Reserved/ filler (registration number) | Part III, Line 1v, Column b. | 12 |
241VG | Reserved/ filler (Credit transfer Election Amount) | Part III, Line 1v, Column g. | 15 |
241VH | Reserved/ filler (Gross Elective Payment Election) | Part III, Line 1v, Column h. | 15 |
241VI | Reserved/ filler (Net elective payment) | Part III, Line 1v, Column i. | 15 |
241VJ | Reserved/ filler (Net GBC) | Part III, Line 1v, Column j. | 15 |
241XB | Elective Payment Election or Credit Transfer Registration or other number | Part III, Line 1x, Column b. | 12 |
241XG | Section 6418 Credit Transfer Election amount | Part III, Line 1x, Column g. | 15 |
241XH | Gross Section 6417 or 48D(d) Elective Payment Election | Part III, Line 1x Column h | 15 |
241XI | Net Elective Payment Election Credit Amount | Part III, Line 1x Column i. | 15 |
241XJ | Line 1X Total | Part III, Line 1x Column j. | 15 |
Section 25
(1) Listed below are the Fields contained in Section 25 showing the Field Designators, title, location on return, and maximum length:
Field | Field Title | Location | Max Length |
---|---|---|---|
25AAB | Elective Payment Election or Credit Transfer Registration or other number | Part III, Line 1aa, Column b. | 12 |
25AAH | Gross Section 6417 or 48D(d) Elective Payment Election | Part III, Line 1aa Column h. | 15 |
25AAI | Net Elective Payment Election Credit Amount | Part III, Line 1aa Column i. | 15 |
25AAJ | Line 1AA Total | Part III, Line 1aa, Column j. | 15 |
25GGB | Reserved/ filler (registration number) | Part III, Line 1gg, Column b. | 12 |
25GGG | Reserved/ filler (Credit transfer Election Amount) | Part III, Line 1gg Column g. | 15 |
25GGH | Reserved/ filler (Gross Elective Payment Election) | Part III, Line 1gg Column h. | 15 |
25GGI | Reserved/ filler (Net elective payment) | Part III, Line 1gg, Column i. | 15 |
25GGJ | Reserved/ filler (Net GBC) | Part III, Line 1gg, Column j. | 15 |
254AB | Elective Payment Election or Credit Transfer Registration or other number | Part III, Line 4a, Column b | 12 |
254AG | Section 6418 Credit Transfer Election amount | Part III, Line 4a, Column g. | 15 |
254AH | Gross Section 6417 or 48D(d) Elective Payment Election | Part III, Line 4a, Column h. | 15 |
254AI | Net Elective Payment Election Credit Amount | Part III, Line 4a, Column i. | 15 |
254AJ | Line 1A Total | Part III, Line 4a, Column j. | 15 |
254EB | Elective Payment Election or Credit Transfer Registration or other number | Part III, Line 4e, Column b | 12 |
254EG | Section 6418 Credit Transfer Election amount | Part III, Line 4e, Column g. | 15 |
254EH | Gross Section 6417 or 48D(d) Elective Payment Election | Part III, Line 4e, Column h. | 15 |
254EI | Net Elective Payment Election Credit Amount | Part III, Line 4e, Column i. | 15 |
254EJ | Line 1E Total | Part III, Line 4e, Column j. | 15 |
25IND | DATA-PRESENT-SECT-5-IND | Part V, Indicator | 1 |
Section 31
(1) Listed below are the Fields contained in Section 31 showing the Field Designators, title, location on return, and maximum length:
311VI | Vehicle Identification Number (VIN) | First Schedule A, Part I, Line 2 | 17 |
311DT | Placed in service date | First Schedule A, Part I, Line 3 | 8 |
31109 | Tentative credit amount | First Schedule A, Part II, Line 9 | 15 |
31111 | Credit amount for business use of new clean vehicle | Part II, Line 11 | 15 |
31117 | Smaller of Line 15 or Line 16 | First Schedule A, Part IV, Line 17 | 15 |
31126 | Smaller of Line 24 or Line 25 | First Schedule A, Part V, Line 26 | 15 |
311IN | Indicator field for results of MeF check of VIN against portal | N/A | 1 |
312VI | Vehicle Identification Number (VIN) | Second Schedule A, Part I, Line 2 | 17 |
312DT | Placed in service date | Second Schedule A, Part I, Line 3 | 8 |
31209 | Tentative credit amount | Second Schedule A, Part II, Line 9 | 15 |
31211 | Credit amount for business use of new clean vehicle | Part II, Line 11 | 15 |
31217 | Smaller of Line 15 or Line 16 | Second Schedule A, Part IV, Line 17 | 15 |
31226 | Smaller of Line 24 or Line 25 | Second Schedule A, Part V, Line 26 | 15 |
312IN | Indicator field for results of MeF check of VIN against portal | N/A | 1 |
31RDV | Verified field for REDUCTION-OF-CVC-CR-CMPTR-AMT | N/A | 15 |
313IN | Indicator (More than 2 Schedule A’s attached) | Second Form 8936, Schedule A, (edited bottom right margin of Page 2). | 1 |
Form 990-T
Math/Consistency Errors
Priority IV
(1) A priority IV error will display whenever the contents of one Field is inconsistent with another Field, or when the math computation is incorrect.
(2) These errors will be assigned a specific Error Code and will be displayed in ascending Error Code order.
(3) The screen display will show the error code assigned and all Fields needed to make the necessary correction.
(4) The Field labeled "CL" will be displayed, for the entry of a Clear Field, on records where the possibility that a change or correction may not be needed. All coding and transcription errors must be corrected, and all IRM procedures must be applied BEFORE entering a "C" in this Field.
(5) All errors must be resolved by either:
Correcting the error or,
Entering a Clear Field or,
Entering a TPNC. See Exhibit 3.12.12-22 for a list of valid codes for Form 990-T), or
Suspending the document (SSPND) with the appropriate Action Code.
Error Code 010
(1) Error Code 010 displayed Fields are:
01CCC | Computer Condition Code |
01RCD | Received Date |
01ORG | Organization Code |
01SS | Subsection Code |
01ADC | Audit Code |
01COR | Correspondence Indicator |
01CRD | Correspondence Received Date |
01CAF | CAF Code |
01PIC | Penalty Interest Code |
01ISI | Installment Sales Indicator |
01PFC | Parent Filer Code |
01PNC | Parent Name Control |
01PIN | Parent EIN |
01CBI | Preparer Checkbox |
01CBT | Preparer Phone Number |
01PSN | Preparer PTIN |
01PEN | Preparer EIN |
01RPC | Return Processing Code |
02CON | In Care of Name |
02FAD | Foreign Address |
S02DP | Section 02 |
S03DP | Section 03 |
S04DP | Section 04 |
S05DP | Section 05 |
S06DP | Section 06 |
S07DP | Section 07 |
S08DP | Section 08 |
S10DP | Section 10 |
S11DP | Section 11 |
S13DP | Section 13 |
S15DP | Section 15 |
S16DP | Section 16 |
S17DP | Section 17 |
S18DP | Section 18 |
S19DP | Section 19 |
S20DP | Section 20 |
S21DP | Section 21 |
S22DP | Section 22 |
S23DP | Section 23 |
S24DP | Section 24 |
S25DP | Section 25 |
S31DP | Section 31 |
(2) "Any Section other than 01 is present".
Error Code 010
Invalid Conditions
(1) Error Code 010 will generate when Computer Condition Code, CCC, "G" is present and entries other than 01EIN, 01NC, 01TXP, 01CCC ("G" or "W") and 01RCD are present.
Error Code 010
Correction Procedures
(1) Correct all misplaced entries, coding and transcription errors.
(2) Compare the displayed Field with the return and attachment. If incorrect, overlay the screen with the correct information.
(3) Determine if CCC "G" was input correctly:
Note: See IRM 3.12.38.5.17.1 for additional instructions for determining an amended return.
If... | Then... |
CCC "G" was entered correctly, | 1. DLSEC to delete all sections except Section 01. |
CCC "G" was entered incorrectly, | 1. Enter all necessary data. |
Error Code 702
(1) Error Code 702 displayed Fields are:
01TXP | Tax Period |
01CCC | Computer Condition Code |
04ET | Environmental Tax |
Error Code 704
(1) Error Code 704 displayed Fields are:
01TXP | Tax Period |
01CCC | Computer Condition Code |
01ORG | Organization Code |
05ECT | Employee Cash Tips F8846 |
05CDC | Community Development Corporations F8847 |
05EZC | Empowerment Zone Credit F8844 |
05WTW | Welfare to Work Credit F5884 |
05NMC | New Markets Credit F8874 |
05SEP | Small Employer PPSC Credit F8881 |
05CEP | Employer Child Care Credit F8882 |
05NYL | New York Liberty Zone Credit F8861 |
05BDC | Biodiesel Fuels Credit |
05LSC | Low Sulfur Diesel Fuel Production Credit |
05TMC | Railroad Track Maintenance |
05WPC | Wells, Oil and Gas |
Error Code 704
Invalid Conditions
(1) Fields 05ECT, Employee Cash Tips F8846, or 05CDC, Community Development Corporations F8847, are present and Tax Period is prior to 199401.
(2) Field 05EZC, Empowerment Zone Credit F8844, is present and Tax Period is prior to 199412.
(3) Field 05WTW, Welfare to Work Credit F8861, is present and Tax Period is prior to 199712.
(4) Field 05NMC, New Markets Credit F8874, is present and Tax Period is prior to 200101.
(5) Fields 05SEP, Small Employer PPCS Credit F8881, or 05CEP, Employer Child Care Credit F8882, are present and Tax Period is prior to 200201.
(6) Field 05NYL, New York Liberty Zone Credit F8884, is present and Tax Period is prior to 200201 or after 200412.
(7) Field 05BDC, Biodiesel Fuels Credit, is present and Tax Period is prior to 200501.
(8) Field 05LSC, Low Sulfur Diesel Fuel Production Credit, is present and Tax Period is prior to 200301.
Error Code 708
(1) Error Code 708 displayed Fields are:
01CCC | Computer Condition Code |
01COR | Correspondence Indicator |
01CRD | Correspondence Received Date |
Error Code 708
Invalid Conditions
(1) Field 01CRD, Correspondence Received Date, is present and Field 01COR, Correspondence Indicator, is not present.
(2) Field 01CCC "3" is present and Field 01COR, Correspondence Indicator, is not present.
Error code 708
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Verify IRS correspondence was required:
If IRS initiated correspondence was not required, delete Fields 01COR, Correspondence Indicator, and 01CRD, Correspondence Received Date, and "3" in Field 01CCC, Computer Condition Code.
If "reply" to IRS initiated correspondence is attached, delete "3" in Field 01CCC. Enter "11" in Field 01COR and the response date in Field 01CRD.
If "no reply" to IRS initiated correspondence is attached, enter "14" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.
If "incomplete reply" to IRS initiated correspondence is attached, enter "12" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.
If "reply with no information" is attached, enter "13" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.
Error Code 710
(1) Error Code 710 displayed Fields are:
01TXP | Tax Period |
01CCC | Computer Condition Code |
01COR | Correspondence Indicator |
01CRD | Correspondence Received Date |
01RDD> | Return Due Date |
Error Code 710
Invalid Conditions
(1) Field 01COR, Correspondence Indicator, is "11" and Field 01CRD, Correspondence Received Date, is not present.
(2) Field 01COR is "12", "13", or "14" and Field 01CRD is present.
Error Code 710
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Verify IRS correspondence was required:
If IRS initiated correspondence was not required, delete Fields 01COR, Correspondence Indicator, and 01CRD, Correspondence Received Date, and "3" in Field 01CCC, Computer Condition Code.
If "reply" to IRS initiated correspondence is attached, delete "3" in Field 01CCC. Enter "11" in Field 01COR and the response date in Field 01CRD.
If "no reply" to IRS initiated correspondence is attached, enter "14" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.
If "incomplete reply" to IRS initiated correspondence is attached, enter "12" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.
If "reply with no information" is attached, enter "13" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.
Error Code 712
(1) Error Code 712 displayed Fields are:
01TXP | Tax Period |
01CCC | Computer Condition Code |
01COR | Correspondence Indicator |
01CRD | Correspondence Received Date |
01RDD> | Return Due Date |
Error Code 712
Invalid Conditions
(1) Field 01COR, Correspondence Indicator, is "11" and Field 01CCC, Computer Condition Code, "3" is present.
(2) Field 01COR is "12", "13" or "14" and Field 01CCC "3" is not present.
Error Code 712
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Verify IRS correspondence was required:
If IRS initiated correspondence was not required, delete Fields 01COR, Correspondence Indicator, and 01CRD, Correspondence Received Date, and "3" in Field 01CCC, Computer Condition Code.
If "reply" to IRS initiated correspondence is attached, delete "3" in Field 01CCC. Enter "11" in Field 01COR and the response date in Field 01CRD.
If "no reply" to IRS initiated correspondence is attached, enter "14" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.
If "incomplete reply" to IRS initiated correspondence is attached, enter "12" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.
If "reply with no information" is attached, enter "13" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.
Error Code 714
(1) Error Code 714 displayed Fields are:
01EIN | Employer Identification Number |
01PSN | Preparer PTIN |
01PEN | Preparer EIN |
Error Code 714
Invalid Conditions/
Correction Procedures
(1) Field 01PSN, Preparer PTIN, or Field 01PEN, Preparer EIN, is the same as Field 01EIN, Employer Identification Number.
(2) Correct any coding or transcription errors.
(3) If no errors are found and Field 01PSN and/or 01PEN are the same as Field 01EIN, delete Fields 01PSN and/or 01PEN as needed.
Error Code 716
(1) Error Code 716 displayed Fields are:
01PFC | Parent Filer Code |
01PNC | Parent Name Control |
01PIN | Parent EIN |
Error Code 716
Invalid Conditions/
Correction Procedures
(1) Field 01PFC, Parent Filer Code, is "1" or "3" and Field 01PNC, Parent Name Control, or Field 01PIN, Parent EIN, is blank,
(2) Correct any coding or transcription errors.
(3) If the EIN in Field 01PIN matches the EIN in Field 01EIN, enter 12–9999999 in Field 01PIN. If Field 01PFC is correct, review the Parent Name Control and EIN in Box I and:
If | Then | If | Then |
---|---|---|---|
Field 01PNC is blank, | look at Box I for a name, and | a. a name is present, | a. enter the Name Control in Field 01PNC. |
Field 01PIN is blank, | look at Box I for an EIN, and | a. a valid EIN is present, | a. enter it in Field 01PIN. |
Error Code 718
(1) Error Code 718 displayed Fields are:
01TXP | Tax Period |
01CCC | Computer Condition Code |
01ORG | Organization Code |
04MIC | Missing Schedule Code |
04CGC | Controlled Group Code |
04TB1 | Taxable Income Bracket (1) |
04TB2 | Taxable Income Bracket (2) |
04TB3 | Taxable Income Bracket (3) |
04AT1 | Additional 5% Tax Amount |
04AT2 | Additional 3% Tax Amount |
04L1 | Corporation Income Tax Taxpayer |
04L2 | Trust Income Tax Taxpayer |
05PTC | Possessions Tax Credit |
(2) "SECTION 04 or 05 NOT PRESENT".
Error Code 718
Invalid Conditions
(1) Field 01ORG, Organization Code, is "1", "2", or "3" and any of the following Fields are present:
Field 04CGC, Controlled Group Code,
Field 04TB1, Taxable Income Bracket 1,
Field 04TB2, Taxable Income Bracket 2,
Field 04TB3, Taxable Income Bracket 3,
Field 04AT1, Additional 5% Tax Amount,
Field 04AT2, Additional 3% Tax Amount,
Field 0435C, Corporation Income Tax,
Field 04ET, Environmental Tax, or
Field 05PTC, Possessions Tax Credit.
(2) Field 01ORG is "1", "2", or "3" and Field 04MIC "29", "34", or "37" are present.
Error Code 718
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Refer to Field 01ORG if necessary.
(3) If Organization Code is correct delete the Controlled Group information from the return and move the amount on Line 35c to line 36.
Note: If the filer checked the 401(a) Trust box (ORG Code 3) on the 990-T or the name contains the words IRA, Pension, Welfare, Benefit, Profit Sharing or Retirement they can use the corporate tax rate to figure their tax. If the filer used the corporate rate and any of the above conditions are present, allow the corporate tax rate by putting the taxpayers figure in the verified tax Field. Enter CCC "5".
Note: ORG Code 1, 2 and 3 are trust entities that do not pay Controlled Group tax. If the entity is a corporation with ORG Code 4 or 5 and Subsections (SS) 02 through 27, 50, 60 or 70, it may file a Controlled Group return.
Error Code 720
(1) Error Code 720 displayed Fields are:
01TXP | Tax Period |
01CCC | Computer Condition Code |
01ORG | Organization Code |
(2) "SECTION 10 DATA PRESENT".
Error Code 720
Invalid Conditions/
Correction Procedures
(1) Field 01ORG, Organization Code, is "1", "2", or "3" and Section 10 is present.
(2) Correct any coding or transcription errors.
(3) Refer to Field 01ORG if necessary.
(4) If the Organization Code is correct, delete Section 10. Make sure to research the ORG Code. ORG Code 1, 2, and 3 are used for Trusts and 4 and 5 are used for Corporations. Do not delete Section 10 if the organization is a Corporation.
Error Code 722
(1) Error Code 722 displayed Fields are:
01CCC | Computer Condition Code |
01ORG | Organization Code |
04MIC | Missing Schedule Code |
04L1 | Corporation Income Tax |
04L2 | Trust Income Tax |
(2) "SECTION 04 NOT PRESENT".
Error Code 722
Invalid Conditions
(1) Field 01ORG, Organization Code, is "4" or "5" and Field 04L2, Trust Income Tax, is present.
(2) Field 01ORG is "4" or "5" and Field 04MIC, Missing Schedule Code, is "30".
Error Code 722
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Refer to Field 01ORG if necessary.
(3) If the Organization Code is correct, move the entry to Field 0435C.
(4) If the Organization Code is a 5 for a corporation we need Form 1118, Foreign Tax Credit, if it the form is missing enter 29 in Field 04MIC, Missing Schedule Code.
(5) If the Organization Code is a 2 for a Trust we need Form 1116, Foreign Tax Credit, if the form is missing enter 30 in Field 04MIC, Missing Schedule Code.
Error Code 724
(1) Error Code 724 displayed Fields are:
01CCC | Computer Condition Code |
01ORG | Organization Code |
04MIC | Missing Schedule Code |
04L1 | Corporation Income Tax |
(2) "SECTION 04 NOT PRESENT".
(3) "SECTION 08 DATA PRESENT".
Error code 724
Invalid Conditions/
Correction Procedures
(1) Field 01ORG, Organization Code, is "4" or "5" and Section 08, Form 1041, Schedule I is present.
(2) Correct any coding or transcription errors.
(3) Refer to Field 01ORG if necessary.
(4) If the Organization Code is correct, delete Section 08, Form 1041, Schedule I.
Error Code 726
(1) Error Code 726 displayed Fields are:
01ORG | Organization Code |
01SS | Subsection Code |
01CCC | Computer Condition Code |
04L3 | Proxy Tax |
(2) "SECTION 05 NOT PRESENT"
Error Code 726
Invalid Conditions/
Correction Procedures
(1) Field 04L3, Proxy Tax, is present and Field 01CCC, Computer Condition Code, "8" is not present.
(2) Field 04L3 is present and Field 01SS is "03".
(3) Correct any coding or transcription errors.
(4) Research to make sure Subsection is 03. If it is, delete Field 04L3.
(5) Check for an attachment showing the taxpayers computation of Proxy Tax. If attached, enter CCC "8".
(6) If the Proxy Tax computation schedule is not attached, correspond.
Error Code 728
(1) Error Code 728 displayed Fields are:
01CCC | Computer Condition Code |
04CGC | Controlled Group Code |
04TB1 | Taxable Income Bracket (1) |
04TB2 | Taxable Income Bracket (2) |
04TB3 | Taxable Income Bracket (3) |
04AT1 | Additional 5% Tax Amount |
04AT2 | Additional 3% Tax Amount |
Error Code 728
Invalid Conditions/
Correction Procedures
(1) Field 04CGC is not "1" and any of the following Fields are present:
Field 04TB1, Taxable Income Bracket (1),
Field 04TB2, Taxable Income Bracket (2),
Field 04TB3, Taxable Income Bracket (3),
Field 04AT1, Additional 5% Tax Amount, or
Field 04AT2, Additional 3% Tax Amount.
(2) Valid Controlled Group Codes are:
Blank—If CCC "G" is present, tax year is 201812 and subsequent, or the taxpayer is not a member of a controlled group.
Code 1—If controlled group, box on Line 35 is checked and allocation schedule is attached.
(3) If controlled group, box on Part III, Line 35 is checked and allocation schedule is attached, enter "1" in Field 04CGC.
(4) If box on Part III, Line 35 is checked and the allocation schedule is not attached, SSPND 640. If "no reply" delete applicable Fields as needed.
(5) If the box on Part III, Line 35, is not checked, delete applicable Fields as needed.
Error Code 730
(1) Error Code 730 displayed Fields are:
04TB1 | Taxable Income Bracket (1) |
04TB2 | Taxable Income Bracket (2) |
04TB3 | Taxable Income Bracket (3) |
04AT1 | Additional 5% Tax Amount |
04AT2 | Additional 3% Tax Amount |
Error Code 730
Invalid Conditions
(1) Field 04TB1, Taxable Income Bracket (1), is greater than $50,000.
(2) Field 04TB2, Taxable Income Bracket (2), is greater than $25,000.
(3) Field 04TB3, Taxable Income Bracket (3), is greater than $9,925,000.
(4) Field 04AT1, Additional 5% Tax Amount, is greater than $11,750.
(5) Field 04AT2, Additional 3% Tax Amount, is greater than $100,000.
Error Code 730
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If Field 04TB1, Taxable Income Bracket (1), is greater than $50,000, reduce the amount to $50,000.
(3) If Field 04TB2, Taxable Income Bracket (2), is greater than $25,000, reduce the amount to $25,000.
(4) If Field 04TB3, Taxable Income Bracket (3), is greater than $9,925,000, reduce the amount to $9,925,000.
(5) If Field 04AT1, Additional 5% Tax Amount, is greater than $11,750, reduce the amount to $11,750.
(6) If Field 04AT2, Additional 3% Tax Amount, is greater than $100,000, reduce the amount to $100,000.
(7) If box on Part III, Line 35 is checked and the allocation schedule is not attached, SSPND 640. If "no reply" delete applicable Fields as needed.
(8) If the box on Part III, Line 35, is not checked, delete applicable Fields as needed.
Error Code 732
(1) Error Code 732 displayed Fields are:
01TXP | Tax Period |
15TG> | Total Fuel Credit Generated |
15A01 | Amount of Claim 1 |
15C01 | Credit Reference Number 1 |
15A02 | Amount of Claim 2 |
15C02 | Credit Reference Number 2 |
15A03 | Amount of Claim 3 |
15C03 | Credit Reference Number 3 |
15A04 | Amount of Claim 4 |
15C04 | Credit Reference Number 4 |
15A05 | Amount of Claim 5 |
15C05 | Credit Reference Number 5 |
15A06 | Amount of Claim 6 |
15C06 | Credit Reference Number 6 |
15A07 | Amount of Claim 7 |
15C07 | Credit Reference Number 7 |
15A08 | Amount of Claim 8 |
15C08 | Credit Reference Number 8 |
15A09 | Amount of Claim 9 |
15C09 | Credit Reference Number 9 |
15A10 | Amount of Claim 10 |
15C10 | Credit Reference Number 10 |
15A11 | Amount of Claim 11 |
15C11 | Credit Reference Number 11 |
15A12 | Amount of Claim 12 |
15C12 | Credit reference Number 12 |
16A01 | Amount of Claim 13 |
16C01 | Credit Reference Number 13 |
16A02 | Amount of Claim 14 |
16C02 | Credit Reference Number 14 |
16A03 | Amount of Claim 15 |
16C03 | Credit Reference Number 15 |
16A04 | Amount of Claim 16 |
16C04 | Credit Reference Number 16 |
16A05 | Amount of Claim 17 |
16C05 | Credit Reference Number 17 |
16A06 | Amount of Claim 18 |
16C06 | Credit Reference Number 18 |
16A07 | Amount of Claim 19 |
16C07 | Credit Reference Number 19 |
16A08 | Amount of Claim 20 |
16C08 | Credit Reference Number 20 |
16A09 | Amount of Claim 21 |
16C09 | Credit Reference Number 21 |
16A10 | Amount of Claim 22 |
16C10 | Credit Reference Number 22 |
16A11 | Amount of Claim 23 |
16C11 | Credit Reference Number 23 |
16A12 | Amount of Claim 24 |
16C12 | Credit Reference Number 24 |
(2) "SECTION 17 or 18 PRESENT".
Error Code 732
Invalid Conditions
(1) Error Code 732 will generate when any of the following conditions are present:
A credit amount is present and the corresponding credit reference (CRN) is not present.
A CRN is present and the corresponding credit amount is not present.
A CRN and amount are claimed for an invalid tax period as shown below:
If | And |
CRN 306 is present | Tax period is prior to 200601 |
CRN 307 is present | Tax Period is prior to 200601 or subsequent to 201811 |
CRN 309 is present | Tax Period is prior to 200601 |
CRN 310 is present | Tax Period is prior to 200601 |
CRN 318 is present | Tax Period is subsequent to 199707 |
CRN 324 is present | Tax Period is prior to 199701 |
CRN 346 is present | Tax Period is prior to 199801 |
CRN 347 is present | Tax Period is prior to 199801 |
CRN 350 is present | Tax Period is prior to 199801 |
CRN 352 is present | Tax Period is subsequent to 199411 |
CRN 356 is present | Tax Period is prior to 199301 or subsequent to 200412 |
CRN 357 is present | Tax Period is prior to 199301 or subsequent to 200412 |
CRN 359 is present | Tax Period is prior to 199301 or subsequent to 200412 |
CRN 361 is present | Tax Period is prior to 199401 |
CRN 362 is present | Tax Period is prior to 199401 |
CRN 363 is present | Tax Period is prior to 199301 or subsequent to 200412 |
CRN 369 is present | Tax Period is prior to 199401 |
CRN 375 is present | Tax Period is prior to 199301 or subsequent to 200412 |
CRN 376 is present | Tax Period is prior to 199301 or subsequent to 200412 |
CRN 377 is present | Tax Period is prior to 200101 or subsequent to 200711 |
CRN 388 is present | Tax Period is prior to 200501 or subsequent to 201811 |
CRN 390 is present | Tax Period is prior to 200501 or subsequent to 201811 |
CRN 393 is present | Tax Period is prior to 200501 |
CRN 394 is present | Tax Period is prior to 200501 |
CRN 395 is present | Tax Period is prior to 200501 or subsequent to 200609 |
CRN 411 is present | Tax Period is prior to 200601 |
CRN 412 is present | Tax Period is prior to 200601 |
CRN 413 is present | Tax Period is prior to 200601 |
CRN 414 is present | Tax Period is prior to 200601 |
CRN 415 is present | Tax Period is prior to 200601 |
CRN 416 is present | Tax Period is prior to 200601 |
CRN 417 is present | Tax Period is prior to 200601 |
CRN 418 is present | Tax Period is prior to 200601 |
CRN 419 is present | Tax Period is prior to 200610 or subsequent to 201411 |
CRN 420 is present | Tax Period is prior to 200610 or subsequent to 201411 |
CRN 421 is present | Tax Period is prior to 200610 or subsequent to 201411 |
CRN 422 is present | Tax Period is prior to 200610 or subsequent to 201508 |
CRN 423 is present | Tax Period is prior to 200610 or subsequent to 201411 |
CRN 424 is present | Tax Period is prior to 200610 or subsequent to 201411 |
CRN 425 is present | Tax Period is prior to 200610 or subsequent to 201411 |
CRN 426 is present | Tax Period is prior to 200610 or subsequent to 201411 |
CRN 427 is present | Tax Period is prior to 200610 or subsequent to 201411 |
CRN 428 is present | Tax Period is prior to 200610 or subsequent to 201811 |
CRN 429 is present | Tax Period is prior to 200610 or subsequent to 201811 |
CRN 430 is present | Tax Period is prior to 200610 or subsequent to 201811 |
CRN 431 is present | Tax Period is prior to 200610 or subsequent to 201811 |
CRN 432 is present | Tax Period is prior to 200610 or subsequent to 201811 |
CRN 435 is present | Tax Period is prior to 200810 or subsequent to 201411 |
CRN 436 is present | Tax Period is prior to 200810 or subsequent to 201811 |
CRN 437 is present | Tax Period is prior to 200810 or subsequent to 201811 |
Error Code 732
Correction Procedures
(1) Correct any coding and transcription errors.
(2) Verify the CRN and credit amount is claimed for a valid tax period. If the amount claimed is for an invalid tax period, as shown above, Delete the CRN and credit amount Fields and assign TPNC 90 with the following literal: "We computed your return without applying your Credit for Federal Tax Paid on Fuels because you claimed a credit that is not valid for the tax period of your return."
Note: Some fuel credits expired at the end of 2018. The dates were changed above. We will disallow the credit if claimed on an invalid period and send TPNC 36 when EC 766 displays.
(3) If more than 20 credits are claimed on Form 4136 they will need to be manually input by ERS/Rejects. Data Transcription will only input up to 20 individual credits.
Error Code 734
(1) Error Code 734 displayed Fields are:
01TXP | Tax Period |
01CCC | Computer Condition Code |
01ORG | Organization Code |
076J | Other Credits and Payments |
07RIC | Regulated Investment Credit |
15TG> | Total Credit Generated |
(2) "SECTION 15, 16, 17 or 18 PRESENT".
Error Code 734
Invalid Conditions
(1) Field 15TG>, Total Gas Tax Credit Computer, or Field 07RIC, Regulated Investment Credit, differs from Field 076J, Other Credits or Payments, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 734
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Field 076J, Other Credits or Payments, is for refundable credits that do not have a separate Field. Form 4136, Credit for Federal Tax Paid on Fuels, and Form 2439, Regulated Investment Credit, should not be included in the amount for this Field.
(3) The taxpayers entry on Part III, Line 6J will be the total of Field 076J, 07RIC and 15TG>.
(4) If no errors are found, add the amount in Field 076J to Field 07RIC and delete the amount in Field 076J.
(5) Amounts claimed for Form 4136 must be supported, SSPND 640.
(6) Amounts claimed in this Field for Form 2439 must be supported ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If Form 2439 is required, SSPND 640.
Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Error Code 740
(1) Error Code 740 displayed Fields are:
TPNC | Taxpayer Notice Code |
01TXP | Tax Period |
01CCC | Computer Condition Code |
01ORG | Organization Code |
03A13 | Sch A, Total Unrelated Trade Income |
03B13 | Sch A, Total Unrelated Trade Expenses |
03C13 | Sch A, Total Unrelated Trade Net |
>>>> | Total Unrelated Trade Net Underprint |
Error Code 740
Invalid Conditions/
Correction Procedures
(1) Field 03C13, Total Unrelated Trade Net, differs from the underprint ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
(2) Correct any coding or transcription errors.
(3) If no entries are present in Column B, Field 03B13 is blank, check the return for attachments that list the expenses prior to sending a TPNC.
(4) If Field 03C13 (underprint) differs from the taxpayer's amount, verify the taxpayer's figure by totaling the line 13 amount columns A, B, and C and watch for attachments not carried forward to page 1.
(5) If EC 740 is set due to Form 3800, drop to the bottom and transmit. If the error does not clear do the following.
Verify the General Business Credit in Field 05STV
If it rolls to EC 765, verify Total Tax in Field 06MCT.
Note: If form 3800 is attached with an amount on at least one line the filer qualifies for the credit. We never want to send a TPNC as long as the Form 3800 is attached.
(6) If no errors are found, assign appropriate TPNC:
Note: If the only entries are in Column A, input the Field amount into Field 03C13.
TPNC | Explanation |
---|---|
01 | We found an error in the computation of your total income. |
90 | Fill-in narrative. |
Error Code 742
(1) Error Code 742 displayed Fields are:
TPNC | Taxpayer Notice Code |
01ORG | Organization Code |
03C13 | Total Unrelated Trade Net |
>>>> | Total Unrelated Trade Net Underprint |
0329 | Total Deductions |
0331 | Net Operating Loss Deduction |
03L1 | Taxable Income all Unrelated Orgs |
03L4 | Charitable Contributions |
03L6 | Deduction for NOL |
03L8 | Specific Deduction (ERS Input Only) |
>>>> | Specific Deduction Computer |
03L9 | Trust. Section 199A deduction |
0310 | Total Deductions (TY2020-AND-LATER) |
0311 | Unrelated Taxable Income |
>>>> | Unrelated Taxable Income Underprint |
Error Code 742
Invalid Conditions
(1) Field 0311, Unrelated Taxable Income, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 742
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Field 0311, Unrelated Taxable Income is computed as follows:
Field 03L5, Total Unrelated Trade Net, minus
Field 0310, Total Deductions, minus
Field 03L6, Net Operating Loss Deduction, minus
Field 03L8_, Specific Deduction, or Field 0333 if significant).
Note: 501(c) (7), (9) and (17) organizations can only take deductions on certain income. If the filer shows a negative amount in Field 03L6 but does not use all of it and shows a positive amount on line 32 and/or Field 0311, accept the filers figure. You may need to adjust Field 03L6, Line 31 so the return will equal what the filer is showing in Field 0311.
Note: Verify Field 0310 (Part 1 Line 10) by adding lines 4-9 before assigning TPNC.
(3) If there is an amount on Line Part 1, Line 4 add the amount into Field 03L4.
(4) If there is an amount on Line Part 1 Line 6 add the amount to Field 03L6.
(5) Field 03L8, Specific Deduction, is not transcribed. However, the computer limits the deduction amount to $1,000 or the amount of taxable income (Line 32) whichever is smaller.
(6) The taxpayer is allowed only one $1,000 Specific Deduction regardless of the number of businesses included in their unrelated business income. Exception: If the organization is a diocese, province of a religious order, or convention or association of churches, it is allowed one specific deduction for each parish, individual church district or other local unit that regularly conducts an unrelated business.
(7) If the organization is entitled to more than $1,000, there must be a schedule showing how the taxpayer arrived at the figure.
If the schedule is attached, enter the amount in Field 03L8.
If the schedule is not attached and there is no indication of previous correspondence for this schedule, SSPND 640.
If no reply, assign TPNC 40.
Note: If the taxpayer did not use the Specific Deduction, use TPNC 04.
Note: Any entry in Field 03L8 must be in excess of $1,000.
(8) If (3) through (5) above do not apply and no errors are found, assign appropriate TPNC:
TPNC | Explanation |
---|---|
04 | We found an error in the computation of your taxable income. |
40 | We adjusted your tax return as shown because we didn’t receive a reply to our request for additional information. |
90 | Fill-in narrative. |
Any previously assigned TPNC |
Error Code 744
(1) Error Code 744 displayed Fields are:
01TXP | Tax Period |
01CCC | Computer Condition Code |
01ORG | Organization Code |
0311 | Unrelated Taxable Income |
04L1 | Corporation Income Tax |
04L2 | Trust Income Tax |
04GVT | Gross Verified Tax |
1117 | Schedule D - Line 13(2) AMT |
1118A | Schedule D - Line 14a(2) AMT |
1118B | Schedule D - Line 14b(2) AMT |
1118C | Schedule D - Line 14c(2) AMT |
1119 | Schedule D - Line 15(2) AMT |
11D4E | Form 4952 - Line 4e |
11D4G | Form 4952 - Line 4g |
1145 | Schedule D - Line 35 AMT |
>>>> | Schedule D - Line 35 Underprint |
11A | Schedule D - (ERS input only) |
11B | Schedule D - (ERS input only) |
11C | Schedule D - (ERS input only) |
11D | Schedule D - (ERS input only) |
(2) "SECTION 03, 04 or 11 NOT PRESENT".
Error Code 744
Invalid Conditions
(1) Field 01TXP, Tax Period, is prior to 199312, Field 0334, Unrelated Taxable Income is present, and Field 04GVT is not present.
Error Code 744
Correction Procedures
(1) If Error Code 744 displays, the return may require manual computation.
(2) Correct any coding or transcription errors.
(3) You must examine the entire return to determine if it requires manual verification or not. Before performing the computation, everything must be present and correct on the display.
(4) If the return is for a Trust, Schedule D is present, and the tax period is 199112 through 199311, enter the taxpayers figure for Line 36 in Field 04GVT.
(5) If manual computation is required, manually compute the tax for Field 0411, Corporation Income Tax, or Field 0440, Trust Income Tax, as applicable. See Exhibit 3.12.12-24 through Exhibit 3.12.12-29 for tax rates and worksheets.
(6) If the taxpayers tax is correct, enter the taxpayers amount in Field 04GVT, Gross Verified Tax, otherwise, enter the manually computed tax in Field 04GVT.
Note: If there is an amount on Line 23, Form 1041, Schedule D and the filer used Schedule D to compute their tax, allow the Schedule D tax computation by putting the filers figure in the verified tax Field.
Note: If the filer checked the 401(a) Trust box (ORG Code 3) on the Form 990-T or the name contains the word IRA, Pension, Welfare, Benefit, Profit Sharing or Retirement they can use the corporate tax rate to figure their tax. If the filer used the corporate rate and any of the above conditions are present, Enter CCC "5" to allow the corporate tax rate to be used.
(7) If the taxpayer has an amount on Line 23 and used Schedule D to compute their tax and the taxpayer is a fiscal filer (Tax periods 201801 through 201811, compute the tax using a blended rate. For months in 2017 use 23.8 percent and months in 2018 use 21 percent.
Error Code 746
(1) Error Code 746 displayed Fields are:
01TXP | Tax Period |
01CCC | Computer Condition Code |
01ORG | Organization Code |
0311 | Unrelated Taxable Income |
04L1 | Corporate Income Tax |
04L2 | Trust Income Tax |
04GVT | Gross Verified Tax |
1117 | Schedule D - Line 17(2) AMT |
1118A | Schedule D - Line 18a(2) AMT |
1118B | Schedule D - Line 18b(2) AMT |
1118C | Schedule D - Line 18c(2) AMT |
1119 | Schedule D - Line 19(2) AMT |
11D4E | Form 4952 - Line 4e |
11D4G | Form 4952 - Line 4g |
1145 | Schedule D - Line 45 AMT |
>>>> | Schedule D - Line 35 Underprint |
11A | Schedule D - (ERS input only) |
11B | Schedule D - (ERS input only) |
11C | Schedule D - (ERS input only) |
11D | Schedule D - (ERS input only) |
(2) "SECTION 03, 04 or 11 NOT PRESENT".
Error Code 746
Invalid Conditions
(1) Field 01CCC "Y" is present, Field 0311, Unrelated Taxable Income is present, and Field 04GVT, Gross Verified Tax, is not present.
Error Code 746
Correction Procedures
(1) If Error Code 746 displays, the return may require manual computation.
(2) Correct any coding or transcription errors.
(3) You must examine the entire return to determine if it requires manual verification or not. Before performing the computation, everything must be present and correct on the display.
(4) If the return is for a Trust, Schedule D is present, and the tax period is prior to 199707, enter the taxpayers figure for Line 36 in Field 04GVT.
(5) If the taxpayer has an amount on Line 23 and used Schedule D to compute their tax and the taxpayer is a fiscal filer (Tax periods 201801 through 201811, compute the tax using a blended rate. For months in 2017 use 23.8 percent and months in 2018 use 21 percent.
(6) If manual computation is required, manually compute the tax for Field 04L1, Corporation Income Tax, or Field 04L2, Trust Income Tax, as applicable. See Exhibit 3.12.12-24 through Exhibit 3.12.12-29 for tax rates and worksheets.
(7) If manual computation is not required, delete CCC "Y".
(8) If the taxpayers tax is correct, enter the taxpayers amount in Field 04GVT, Gross Verified Tax, otherwise, enter the manually computed tax in Field 04GVT. If manually computed tax is "0" (zero), enter "1" in Field 04GVT.
Error Code 750
(1) Error Code 750 displayed Fields are:
TPNC | Taxpayer Notice Code |
01TXP | Tax Period |
01CCC | Computer Condition Code |
01ORG | Organization Code |
0311 | Unrelated Taxable Income |
04L2 | Trust Income Tax |
>>>> | Trust Income Tax Underprint |
04GVT | Gross Verified Tax |
1117 | Schedule D - Line 17(2) AMT |
1118A | Schedule D - Line 18a(2) AMT |
1118B | Schedule D - Line 18b(2) AMT |
1118C | Schedule D - Line 18c(2) AMT |
1119 | Schedule D - Line 19(2) AMT |
11D4E | Form 4952 - Line 4e |
11D4G | Form 4952 - Line 4g |
1145 | Schedule D - Line 45 AMT |
>>>> | Schedule D - Line 35 Underprint |
11A | Schedule D - (ERS input only) |
11B | Schedule D - (ERS input only) |
11C | Schedule D - (ERS input only) |
11D | Schedule D - (ERS input only) |
(2) "SECTION 03, 04 or 11 NOT PRESENT".
Error Code 750
Invalid Conditions
(1) Field 01ORG, Organization Code, is "1", "2", or "3" and Field 04L2, Trust Income Tax, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
(2) Field 01ORG, Organization Code, is "1", "2", or "3", Tax Period is prior to 199707, and Section 11 is present.
Error Code 750
Correction Procedures
(1) Correct any coding or transcription errors.
Note: This may be a ripple of Error Code 742. Be sure to check for any errors. If none are present re-send TPNC 04.
(2) If EC 750 is generated perform the following calculation to determine if the error in the exemption amount is the cause:
Calculate the difference between 04L2 and 04L2> (Trusts).
Note: Check Field 0311, Taxable Income and use the table below to determine if ripple effect applies. The difference in tax between Field 04L2 and 04L2> (Trusts) assuming no exemption is taken.
Taxable Income, Field 0334 | Tax Rate | Subtract this amount to = underprint |
2,450 | 15% | 150 |
2,450 - 5,700 | 25% | 250 |
5,700 - 8,750 | 28% | 280 |
8,750 - 11,950 | 33% | 330 |
> 11,950 | 39.6% | 396.00 |
Note: If the wrong amount of exemption is taken, calculate the difference of the right exemption amount from the wrong exemption amount.
(3) On 201012 and prior forms move lines 13 to 17, 14a to 18a, 14b to 18b, 14c to 18c, 15 to 19, 19 to 23 and 34 to 45.
(4) If the filer checked the 401(a) Trust box (ORG Code 3) on the Form 990-T or the name contains the word IRA, Pension, Welfare, Benefit, Profit Sharing or Retirement they can use the corporate tax rate to figure their tax. If the filer used the corporate rate and any of the above conditions are present, Enter CCC "5" to allow the corporate tax rate to be used.
(5) If the taxpayer did not compute an amount for Field 1145, Schedule D - Line 45 AMT, but there is an underprint amount, assign TPNC 06.
Note: If Fields 1118A and 1119 are blank, the Schedule D will not compute and there will be no under-print amount.
(6) If the box is checked on Line Part II, Line 2 stating the tax was figured using Schedule D and the schedule is not attached, correspond.
(7) If there is an amount on Line 23, Form 1041, Schedule D and the filer used Schedule D to compute their tax, allow the Schedule D tax computation by putting the filers figure in the verified tax Field.
(8) If the taxpayer quotes "Section 1291" or "Section 453(A), (B), or (C)", enter the taxpayers amount from Line Part II, Line 2 in Field 04GVT.
(9) If the taxpayer has filed a fiscal return ( tax year ending 201801 through 201811) and they used the Corporate Tax Rate compute the Gross Income Tax using the following computation:
Step | Action | Amount |
Step 1 | Figure the corporate tax for the entire tax year using the tax rate schedule, Schedule in figure . | Line 1 amount |
Step 2 | Figure the Corporate Tax for the entire year using the 21 percent flat tax. | Line 2 amount |
Step 3 | Multiply Line 1 by the number of days in the filers tax year before January 1, 2018. | Line 3 amount |
Step 4 | Multiply Line 2 by the number of days in the filers tax year after December 31, 2017. | Line 4 amount |
Step 5 | Divide Line 3 by the total number of days in the filers tax year. | Line 5 amount |
Step 6 | Divide Line 4 by the total number of days in the filers tax year. | Line 6 amount |
Step 7 | Add Lines 5 and 6. This is the filers total tax for the fiscal year. | Total tax amount |
(10) If the amount is less than $1,000.00 and EC 742 was bypassed for the Specific Deduction (the filer didn't take the Specific Deduction), Do Not send a TPNC. Accept the filers entry and put the amount in Field 04GVT.
(11) If the return is for a Trust, the Tax Period is 200305 through 200411, and Section 11 is present, review the return for the presence of Schedule D. If the attached Schedule D is for 2003, enter the amounts for column (2) Lines 14b(2), 15b, 15c and 16b in Fields 11A through 11D respectively. If the Error Code still displays, send appropriate TPNC.
(12) If the Tax Period is prior to 199707, and Section 11 is present, enter taxpayers amount from Line Part II, Line 2 in Field 04GVT.
(13) If Error Code 750 displays because of corrections made in Error Code 744 or 746, send appropriate TPNC.
(14) If (2) through (10) above do not apply and no errors are found, assign appropriate TPNC.
TPNC | Explanation |
---|---|
05 | We found an error in the computation of your total income tax. |
06 | We refigured your total income tax by using the alternative tax computation. This was to your advantage. |
14 | We found an error in the computation of your alternative tax. |
40 | We adjusted your tax return as shown because we didn’t receive a reply to our request for additional information. |
41 | We computed your tax for you. |
90 | Fill-in narrative. |
Any previously assigned TPNC |
Error Code 752
(1) Error Code 752 displayed Fields are:
TPNC | Taxpayer Notice Code |
01TXP | Tax Period |
01CCC | Computer Condition Code |
01ORG | Organization Code |
0311 | Unrelated Taxable Income |
>>>> | Unrelated Taxable Income Underprint |
04CGC | Controlled Group Code |
04MIC | Missing Schedule Code |
04TB1 | Taxable Income Bracket (1) |
04TB2 | Taxable Income Bracket (2) |
04TB3 | Taxable Income Bracket (3) |
04AT1 | Additional 5% Tax Amount |
04AT2 | Additional 3% Tax Amount |
04L1 | Corporation Income Tax Taxpayer |
>>>> | Corporation Income Tax Underprint |
04GVT | Gross Verified Tax |
04RN> | ERS Input Only Regular-Tax-New-Rate |
04RO> | ERS Input Only Regular-Tax-Old-Rate |
(2) "SECTION 03 or 04 NOT PRESENT".
Error Code 752
Invalid Conditions
(1) Field 01ORG, Organization Code is "4" or "5" and Field 04L1 Corporation Income Tax, differs ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or more.
Error Code 752
Correction Procedures
(1) Correct any coding or transcription errors.
Note: This may be a ripple of Error Code 742. Be sure to check for errors. If none are present re-send TPNC 04.
(2) If EC 752 is generated perform the following calculation to determine if the error in the exemption amount is the cause:
Calculate the difference between 04L1 and 04L1> (Corporations).
Note: Check Field 0311, Taxable Income and use the table below to determine if ripple effect applies. The difference in tax between Field 04L1 and 04L1> (Corporations) assuming no exemption is taken.
Taxable Income, Field 0311 | Tax Rate | Subtract this amount to = underprint |
< 50,000 | 15% | 150 |
50,000 - 75,000 | 25% | 250 |
75,001 - 100,000 | 34% | 340 |
100,000 - 335,000 | 39% | 390 |
335,000 - 10,000,000 | 34% | 340 |
10,000,000 - 15,000,000 | 35% | 350 |
15,000,000 - 18,333,333 | 38% | 380 |
> 18,333,333 | 35% | 350 |
Note: If the wrong amount of exemption is taken, calculate the difference of the right exemption amount from the wrong exemption amount.
(3) If the taxpayer quotes "Section 1291" or "Section 453(A), (B), or (C)", enter the taxpayers amount from line 36 in Field 04GVT.
(4) If Error Code 752 displays because of corrections made in Error Code 744 or 746, send appropriate TPNC.
(5) If the Control Group box is not checked and no allocation schedule is present, delete the Control Group bracket amounts.
(6) Fields 04RN and 04RO used by ERS employees to figure the Blended Tax Rate if necessary.
(7) If the taxpayer has filed a fiscal return ( tax year ending 201801 through 201811) and they used the Corporate Tax Rate compute the Gross Income Tax using the following computation:
Step | Action | Amount |
Step 1 | Figure the corporate tax for the entire tax year using the tax rate schedule, Schedule in figure . | Line 1 amount |
Step 2 | Figure the Corporate Tax for the entire year using the 21 percent flat tax. | Line 2 amount |
Step 3 | Multiply Line 1 by the number of days in the filers tax year before January 1, 2018. | Line 3 amount |
Step 4 | Multiply Line 2 by the number of days in the filers tax year after December 31, 2017. | Line 4 amount |
Step 5 | Divide Line 3 by the total number of days in the filers tax year. | Line 5 amount |
Step 6 | Divide Line 4 by the total number of days in the filers tax year. | Line 6 amount |
Step 7 | Add Lines 5 and 6. This is the filers total tax for the fiscal year. | Total tax amount |
(8) If (2) or (3) or (4) above do not apply and no errors are found, assign appropriate TPNC:
TPNC | Explanation |
---|---|
05 | We found an error in the computation of your total income tax. |
40 | We adjusted your tax return as shown because we didn’t receive a reply to our request for additional information. |
41 | We computed your tax for you. |
90 | Fill-in narrative. |
Any previously assigned TPNC |
Error Code 754
(1) Error Code 754 displayed Fields are:
TPNC | Taxpayer Notice Code |
01TXP | Tax Period |
01CCC | Computer Condition Code |
01ORG | Organization Code |
03C13 | Total Unrelated Trade Net |
>>>> | Total Unrelated Trade Net Underprint |
0311 | Unrelated Taxable Income |
04L1 | Trust Income Tax |
>>>> | Trust Income Tax Underprint |
04L3 | Alternative Minimum Tax |
051A | Foreign Tax Credit |
>>>> | Foreign Tax Credit Underprint |
0824 | Net Operating Loss Deduction AMT |
0825 | Adjusted Alternative Minimum Taxable Income |
0851> | Alternative Minimum Taxable Income Computer |
0854> | Tentative Minimum Tax AMT Computer |
08ATV | Total Alt. Min. Tax Verified |
(2) "SECTION 03, 04, 05 or 08 NOT PRESENT ".
Error Code 754
Invalid Conditions
(1) Field 01ORG is "1", "2", or "3" and Field 04L5, Alternative Minimum Tax, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
(2) Field 01ORG is "1", "2", or "3", Tax Period is 200101 through 200212, and Section 08 is present.
Error Code 754
Correction Procedures Alternative Minimum Tax (tax periods 201712 and prior)
(1) Correct any coding or transcription errors.
(2) If Field 04L5 is present and Section 08 is missing:
and Schedule I, Form 1041, is not present, SSPND 640.
and Schedule I, Form 1041, is present, enter all transcription lines from Schedule l in appropriate Fields in Section 08.
(3) For tax periods 201812 and later the Alternative Minimum tax (AMT) is not valid. For fiscal filers (tax periods 201801 through 201811 see paragraph 4 below).
(4) Taxpayers who file a fiscal return for tax periods 201801 through 201811 will multiply the Form 4626, Alternative Minimum Tax Corporations amount by a fraction. Use the table below to compute the taxpayers AMT.
Tax Period | Months AMT is valid | Multiply the amount on Form 4626 Line 14 by: |
201801 | 11 | .915068 |
201802 | 10 | .838356 |
201803 | 9 | .753425 |
201804 | 8 | .671233 |
201805 | 7 | .586301 |
201806 | 6 | .504110 |
201807 | 5 | .419178 |
201808 | 4 | .334247 |
201809 | 3 | .252055 |
201810 | 2 | .167123 |
201811 | 1 | .084932 |
(5) If Tax Period is 200101 through 200212 and Section 08 is present, enter taxpayers amount for Line 38 in Field 08ATV.
(6) If entries are present in Part IV of Schedule I, Form 1041:
Accept the filers entry and enter the amount in Field 08ATV.
If the filer has computed the amount to ($0.00), enter 1 in Field 08ATV.
(7) If Tax Period is other than referenced in (3) above and there are no coding or transcription errors, assign appropriate TPNC.
TPNC | Explanation |
---|---|
23 | We found an error in the computation of the Alternative Minimum Tax. |
40 | We adjusted your tax return as shown because we didn’t receive a reply to our request for additional information. |
90 | Fill-in narrative. |
Any previously assigned TPNC |
Error Code 756
(1) Error Code 756 displayed Fields are:
TPNC | Taxpayer Notice Code |
01TXP | Tax Period |
01CCC | Computer Condition Code |
01ORG | Organization Code |
0311 | Unrelated Taxable Income |
04CGC | Controlled Group Code |
04L1 | Corporation Income Tax |
>>>> | Corporation Income Tax Underprint |
04L4 | Alternative Minimum Tax |
051A | Foreign Tax Credit |
>>>> | Foreign Tax Credit Underprint |
05PTC | Possessions Tax Credit |
1003 | Alternative TI Before Adjustments AMT |
1004E | Adjusted Current Earnings AMT |
1005> | AMTI Before NOLD AMT Computer |
1006 | Net Operating Loss Deduction AMT |
>>>> | Net Operating Loss Deduction Underprint |
1007> | Alternative Minimum Taxable Income |
108C> | Exemption AMT Computer |
1012 | Tentative Minimum Tax |
>>>> | Tentative Minimum Tax Underprint |
10TMV | Tentative Minimum Tax Verified |
(2) "SECTION 03, 04, 05 or 10 NOT PRESENT ".
Error Code 756
Invalid Conditions
(1) Field 01ORG, Organization Code, is "4" or "5" and Field 04L5, Alternative Minimum Tax, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
(2) Field 01ORG is 4 or 5, Tax Period is 200101 through 200212 and Section 10 is present.
Error Code 756
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If Field 04L5 is present and Section 10 is missing:
and Form 4626 is not present, SSPND 640.
and Form 4626 is present, enter all transcription lines from Form 4626 in the appropriate Fields in Section 10.
(3) Field 10TMV, Tentative Minimum Tax Verified, is used in the following situation(s):
Field 04CGC is "1" (Controlled Group returns), and Line 8a, Form 4626, is less than $40,000, or Line 8b, Form 4626, is less than $150,000.
Line 11, Form 4626, has an entry for Alternative Minimum Tax Foreign Tax Credit.
Field 04L5, Alternative Minimum Tax, is present, Form 4626 is missing.
(4) For controlled Group Returns, compute Tentative Minimum Tax Verified as follows:
Field 1007>, minus
The taxpayers amount on Line 8c, Form 4626, times 20%.
If Line 11 has an entry, subtract Line 11 amount from the result of "b" above.
Enter the result of in Field 10TMV.
(5) Line 11, Form 4626, has an entry for "Alternative Minimum Tax Foreign Tax Credit", compute Tentative Minimum Tax Verified as follows:
Field 1012>, minus
The taxpayers amount on Line 11.
Enter the result in Field 10TMV.
(6) Field 04L5 is present and Form 4626 is missing, Section 10 had no entries, and "no reply" to correspondence, compute Field 10TMV as follows:
Field 04L5, plus
Field 0435C, minus
Field 0540A, minus
Field 0540B.
Enter the result in Field 10TMV.
(7) For tax periods 201812 and later the Alternative Minimum tax (AMT) is not valid. For fiscal filers (tax periods 201801 through 201811 see paragraph 4 below).
(8) Taxpayers who file a fiscal return for tax periods 201801 through 201811 will multiply the Form 4626, Alternative Minimum Tax Corporations amount by a fraction. Use the table below to compute the taxpayers AMT.
Tax Period | Months AMT is valid | Multiply the amount on Form 4626 Line 14 by: |
201801 | 11 | .915068 |
201802 | 10 | .838356 |
201803 | 9 | .753425 |
201804 | 8 | .671233 |
201805 | 7 | .586301 |
201806 | 6 | .504110 |
201807 | 5 | .419178 |
201808 | 4 | .334247 |
201809 | 3 | .252055 |
201810 | 2 | .167123 |
201811 | 1 | .084932 |
(9) If no errors are found, assign appropriate TPNC:
TPNC | Explanation |
---|---|
23 | We found an error in the computation of the Alternative Minimum Tax. |
40 | We adjusted your tax return as shown because we didn’t receive a reply to our request for additional information. |
90 | Fill-in narrative. |
Any previously assigned TPNC |
Error Code 757
(1) Error Code 757 displayed Fields are:
TPNC | Taxpayer Notice Code |
04L1 | Corporation Income Tax Taxpayer |
>>>> | Corporation Income Tax Underprint |
04L2 | Trust Income Tax Taxpayer Credit |
>>>> | Trust Income Tax Underprint |
04L3 | Proxy Tax |
04L4 | Other Tax |
04L5 | Alternative Minimum Tax |
04L6 | Non-compliant Hospital Facility Income |
04L7 | Total Tax before credit |
(2) "SECTION 04, 08 or 10 NOT PRESENT".
Error Code 757
Invalid Conditions
(1) Field 04L7, Tax Before Credits, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Error Code 757
Correction Procedures
(1) Correct any coding or transcription errors.
Note: This may be a ripple of Error Code 742. Be sure to check for errors. If none are present re-send TPNC 04.
Note: If the filer has Section 1291 tax they are supposed to write Section 1291 next to Line 35C or 36 and include the amount on either line so it's included in the total on line 39. If the filer includes Section 1291 tax or any amount on Part II, Line 4 you will need to GETSEC Section 06 and put the amount in the Verified Field.
(2) If no errors are found, assign appropriate TPNC:
TPNC | Explanation |
---|---|
40 | We adjusted your tax return as shown because we didn’t receive a reply to our request for additional information. |
90 | Fill-in narrative. |
Any previously assigned TPNC |
Error Code 758
(1) Error Code 758 displayed Fields are:
TPNC | Taxpayer Notice Code |
01TXP | Tax Period |
01CCC | Computer Condition Code |
01ORG | Organization Code |
04MIC | Missing Schedule Code |
04L5 | Non-Compliant Hospital Facility Income |
04L6 | Total Tax Before Credits |
051A | Foreign Tax Credit |
>>>> | Foreign Tax Credit Underprint |
051B | Other Credits |
>>>> | Other Credits Underprint |
051C | General Business Credit |
>>>> | General Business Credit Underprint |
051D | Prior Year Minimum Tax Credit |
>>>> | Prior Year Minimum Tax Credit Underprint |
051E | Total Statutory Credits |
>>>> | Total Statutory Credits Underprint |
05TSV | Total Statutory Credits Verified |
0854> | Tentative Minimum Tax AMT Computer |
1012 | Tentative Minimum Tax |
>>>> | Tentative Minimum Tax Underprint |
(2) "SECTION 04, 08 or 10 NOT PRESENT".
Error Code 758
Invalid Conditions
(1) Field 051C, General Business Credit, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Error Code 758
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If taxpayer entered amount for Form 4136 on Line 40(c) follow the table below:
If | Then |
Form 4136 is attached, | delete the amount for Form 4136 from Fields 051C and 051E.. |
Form 4136 is not attached, | delete the amount for Form 4136 from Fields 051C and 051E and correspond for Form 4136. If no reply, assign appropriate TPNC and disallow the credit. |
(3) Field 051C, General Business Credit, amount is from Form 3800 or from the actual credit form as follows:
Form 6765, Credit for Increasing Research Activities
Form 8820, Orphan Drug Credit
Form 8826, Disabled Access Credit
Form 6478, Credit for Alcohol used as Fuel
Form 8586, Low-Income Housing Credit
Form 8835, Renewable Electricity and Refined Coal Production Credit
Form 8846, Credit for Employer Social Security Taxes Paid on Certain Employee Cash Tips
Form 8847, Credit for Contributions to Certain Community Development Corporations
Form 8830, Enhanced Oil Recovery Credit
Form 8844, Empowerment zone Credit
Form 8861, Welfare to Work Credit
Form 8874, New Markets Credit
Form 8881, Credit for Small Pension Plan
Form 8882, Credit for Employee Provided Child Care
Form 8884, New York Liberty zone Credit.
Form 8864, Biodiesel Fuels Credit.
Form 8896, Low Sulfer Diesel Fuel Production Credit.
Form 8900, Qualified Railroad Track Maintenance Credit.
(4) Enter the appropriate Missing Schedule Code in Field 04MIC when the required form is not attached. Send the return back to the filer for the missing form if more than one form is missing.
(5) The computer limits Field 051C, General Business Credit, to the lesser of:
Field 051C, General Business Credits, OR
Field 04L6, Total Tax Before Credits, minus
Field 051A, Foreign Tax Credit,
Field 051B, Other Credits,
25% of any amount over $25,000,
Field 1012, Tentative Minimum Tax (Corporations) or Field 0854>, Tentative Minimum Tax AMT Computer (Trusts).
Note: For Tax Periods prior to 200012, Field 04L7> does not include Proxy Tax or Alternative Minimum Tax.
(6) If Form 3800 or the form for the credit is attached to backup the credit claimed, enter the amount in Field 05TSV and allow the credit.
(7) Exception to the above limitation:
IRC 38(c)(2), 383 and 384, allows a larger investment credit deduction than normally used on Form 3800.
If Form 3800 cites "IRC 38(c)(2)", "IRC" or "IRC 384", math verify the taxpayers figure for Line 051e and enter the total in Field 05TSV.
(8) If (5) above does not apply and no coding or transcription errors are found, assign appropriate TPNC:
TPNC | Explanation |
---|---|
31 | We found an error in the computation of the General Business Credit on Form 3800. |
40 | We adjusted your tax return as shown because we didn’t receive a reply to our request for additional information. |
90 | Fill-in narrative. |
Any previously assigned TPNC |
Error Code 760
(1) Error Code 760 displayed Fields are:
TPNC | Taxpayer Notice Code |
01TXP | Tax Period |
01CCC | Computer Condition Code |
01ORG | Organization Code |
04MIC | Missing Schedule Code |
04L5 | Non-Compliant Hospital Facility Income |
04L6 | Total Tax Before Credits |
051A | Foreign Tax Credit |
>>>> | Foreign Tax Credit Underprint |
051B | Other Credits |
>>>> | Other Credits Underprint |
051C | General Business Credit |
>>>> | General Business Credit Underprint |
051D | Prior Year Minimum Tax Credit |
>>>> | Prior Year Minimum Tax Credit Underprint |
051E | Total Statutory Credits |
>>>> | Total Statutory Credits Underprint |
05TSV | Total Statutory Credits Verified |
0854> | Tentative Minimum Tax AMT Computer |
1012 | Tentative Minimum Tax |
>>>> | Tentative Minimum Tax Underprint |
(2) "SECTION 04, 08 or 10 NOT PRESENT".
Error Code 760
Invalid Conditions
(1) Field 051D, Prior Year Minimum Tax Credit, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Field 05TSV, Total Statutory Credits Verified, is not present.
Error Code 760
Correction Procedures.
(1) Correct any coding or transcription errors.
(2) If this credit is present, the taxpayer must attach Form 8827 (Corporations) or Form 8801 (Trusts).
If Form 8801 or 8827 is required and not present, enter Missing Schedule Code 46 in Field 04MIC.
Correspond for missing form only if corresponding for another reason.
(3) The computer limits Field 051D, Prior Year Minimum Tax Credit, to the lesser of:
Field 051D, or
Field 04L7, Income Tax Before Credits, minus
Field 051A, Foreign Tax Credit,
Field 051B, Other Credits, and
Field 051C, General Business Credits, THEN
The result of (3)b through (3)e above minus Field 1012, Tentative Minimum Tax (Corporations) or Field 0854>, Tentative Minimum Tax AMT Computer (Trusts).
Note: For Tax Periods prior to 200012, Field 04L7> does not include Proxy Tax or Alternative Minimum Tax.
(4) If no errors are found, assign appropriate TPNC.
TPNC | Explanation |
---|---|
02 | We found an error in the computation of the credit for prior year minimum tax on Form 8801. (Trust returns) |
34 | We found an error in the computation of the credit for prior year minimum tax on Form 8827. (Corporation returns) |
40 | We adjusted your tax return as shown because we didn’t receive a reply to our request for additional information. |
90 | Fill-in narrative. |
Any previously assigned TPNC |
Error Code 761
(1) Error Code 761 displayed Fields are:
01CCC | COND-CODE-FLD |
21BX | Checkbox |
21CBX | Checkbox C |
2102 | Number of Full Time Employees Tax Year |
2104 | Health Insurance Premiums Paid |
2105 | Premiums you Would Have Paid |
2106 | Smaller of lines 4 or 5 |
2107 | Multiply line 6 by 35% |
2116 | Add lines 12 and 16 |
2119 | Payroll Taxes |
2120 | Tax Exempt Small Employers |
076F | Form 990-T, Part III, line 6f, Small Business Health Care Credit Amount |
(2) SECTION 21 NOT PRESENT
Error Code 761 - Form 8941
Invalid Conditions
(1) Field 21BX is 0 (no box is checked), 2 (the no box is checked) or 3 ( both boxes are checked).
(2) Field 021CBX is marked yes, you already received the credit for two consecutive years. (Tax Periods 201612 and subsequent)
(3) Field 2102 is 25 or greater.
(4) Field 2106 is not the smaller of Fields 2104 or 2105.
(5) Field 2107 is not 35% of Field 2106 (+/- $99).
(6) Field 2120 is not the smaller of Fields 2116 or 2119.
(7) Field 01CCC contains a "G" and "C".
(8) Section 21 is present and CCC C is not present or CCC C is present and Section 21 is not present.
Error Code 761
Correction Procedures
(1) Correct any coding or transcription errors.
(2) For Tax Periods 201312 and prior, enter a 1 in Field 21BX. The Form 8941 did not have a Shop Box prior to the 2014 revision.
(3) If a 2014 Form 8941 is used the Shop Box must be marked yes or no. If a 2013 Form was used there is no Shop Box, follow the instruction in (2) above. We will not disallow the credit if the no box is checked in this case.
(4) As stated above beginning in TY 2014, PY 2015 Fields 21BX and 21CBX must be marked yes or no. These are questions A and C on Form 8941. For question A if marked No, both boxes are checked or neither box is checked, correspond for a corrected Form 8941 (also see the no reply instructions). Question C Does not have to be answered on returns filed for Tax Period 201611 and prior. Enter a 2 in Field 21CBX to clear the error. For Tax Periods 201612 and subsequent question C does have to be answered. If the filer uses a Form 8941 prior to the 2016 revision correspond for the correct form. All correspondence for question A and C will need to need to use the following paragraph in open paragraph Q until the revised 2696-C is published:
We can’t determine your response to the question on lines A and/or C of Form 8941, Credit for Small Employer Health Insurance Premiums. You didn’t check a box or checked both the yes and no boxes. Clarify your intent by checking one box for line A and one for line C.
Line A (SHOP participation) ( ) Yes () No
Line C (Previously filed Form 8941 ( ) Yes ( ) No
Follow these procedures:
Also use Open Paragraph above in the 2696C letter if neither boxes are checked or both boxes are checked in Field 21BX or 21CBX.
Note: Exception: If the filer lives in the following States and Counties they qualify for the credit even if the no box is checked. The instructions for the form tell the filer to check the yes box but many are checking the no box in error.
For the State of Washington, if the filer lives in Adams, Asotin, Benton, Chelan, Clallam, Columbia, Douglas, Ferry, Franklin, Garfield, Grant, Grays Harbor, Island, Jefferson, King, Kitsap, Kittitas, Klickitat, Lewis, Lincoln, Mason, Okanogan, Pacific, Pend Oreille, Pierce, San Juan, Skagit, Skamania, Snohomish, Spokane, Stevens, Thurston, Wahkiakum, Walla Walla, Whatcom, Whitman, and Yakima counties. This applies to Tax Year 2014 returns.
For the State of Wisconsin, if the filer lives in Green Lake, Lafayette, Marquette, Florence, and Menominee counties. This applies to Tax Year 2014 returns.-
For the State if Iowa, Adair, Adams, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Buena Vista, Butler, Calhoun, Carroll, Cass, Cedar, Cerro Gordo, Cherokee, Chickasaw, Clarke, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Humboldt, Iowa, Jackson, Jasper, Jefferson, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, Page, Palo Alto, Pocahontas, Polk, Pottawattamie, Poweshiek, Ringgold, Sac, Scott, Shelby, Story, Tama, Taylor, Union, Van Buren, Wapello, Warren, Washington, Wayne, Webster, Winnebago, Worth, and Wright counties. This applies to Tax Year 2015 returns.
Note: If the filer checks no to the SHOP question but claims the credit use the following instructions. If the filer says they qualify or mentions notice 2014 or 2015-08 or 2014 or 2015-6 IRB 589 and lives in a city in Washington, Wisconsin or Iowa or says they live in one of the areas included for the required year above and claims the credit go to http://citycountyxref.info/ to determine the county using the state and city, if the city is in one of these counties, allow the credit.
(5) Add the following sentence in the open paragraph in cases a) and b) above. "We cannot determine your response to the question on line A of Form 8941, Credit for Small Employer Health Insurance Premiums. You did not check a box, checked the No box while claiming the credit or checked both the Yes and No boxes. Only one box must be checked. Please clarify your intent.” let us know what you want us to use?"
(6) Make the appropriate changes based on the reply received. If the NO box was checked and the filer replies saying they meant to check No, Disallow the credit and send TPNC 35 when EC 766 displays. Also see the no reply instructions in Exhibit 3.12.12-7.
(7) If the filer checked yes for Field 21CBX the filer does not qualify for the credit. Remove the credit and send TPNC 55 when EC 766 comes up.
(8) Correct any filer errors in Fields 2106, 2107 or 2120. See invalid conditions above. They should be entered in accordance with the Invalid Conditions above. If the filer didn’t use the smaller of Field 2104 or 2105 in Field 2107 change Field 2107 to the smaller amount and send TPNC 35 when EC 766 displays. If the filer didn’t use the smaller of Field 2116 or 2119 in Field 2120 change Field 2120 to the smaller amount and send TPNC 35 when EC 766 displays. When line 2120, Form 8941, differs from the amount reported on Form 990-T Part IV line 45f, EC 768 will display, enter the new line 20 amount (Field 2120) in Field 076F.
Note: Fields 2107 and 2120 will contain the filers figures. It will not be reduced to 16.3% on Form 8941. This will cause the return to go to error so a notice will be generated. Field 076F will be generated at the reduced rate.
Note: Field 2107 was 25% on the 2013 Form 8941 and 35% on the 2014 form. Use 35% for any form filed for TY 2013 and 35% for returns filed for TY 2014.
(9) If Field 2102 is 25 or greater the filer does not qualify for the credit. Blank 990-T Field 0745f, remove Section 21 for Form 8941, remove CCC C and send TPNC 35 when EC 766 comes up.
(10) If a prior year Form 8941 is used, put Line 22 in Field 2117, Line 23 in Field 2118, Line 24 in Field 2119, and Line 25 in Field 2120.
(11) If the Form 8941 was transcribed correctly and there are no invalid conditions (shown above) so they qualify for the credit, continue processing.
(12) If CCC G and CCC C are present on an amended return, delete CCC C.
(13) If there is an amount greater than 0 in Field 0644, Delete CCC C. If the return will result in a refund (amount greater than 0 on Line 49) remove CCC C and input CCC 0.
(14) If there is an amount present on Line 6f greater than zero, Form 8941 is attached or any indication the return is being filed to claim the Small Business Healthcare Credit, CCC C must be present. If the credit is not being claimed and CCC C is present, remove CCC C.
(15) If Field 2119 is blank correspond for a corrected Form 8941. If Field 2119 has zero entered they do not qualify for the credit. Delete Section 21 and Field 0745f from Form 990-T and send TPNC 35 when EC 766 comes up.
Note: Field 076f, Part III, Line 6f on Form 990-T must have an entry to bring up EC 766. Remove CCC C and send TPNC 35 if there is a zero in Field 2119.
Error Code 762
(1) Error Code 762 displayed Fields are:
TPNC | Taxpayer Notice Code |
01TXP | Tax Period |
01CCC | Computer Condition Code |
01ORG | Organization Code |
04MIC | Missing Schedule Code |
04L6 | Non-Compliant Hospital Facility Income |
04L7 | Total Tax Before Credits |
>>> | Total Tax Before Credits Underprint |
051A | Foreign Tax Credit |
>>>> | Foreign Tax Credit Underprint |
051B | Other Credits |
>>>> | Other Credits Underprint |
051C | General Business Credit |
>>>> | General Business Credit Underprint |
051D | Prior Year Minimum Tax Credit |
>>>> | Prior Year Minimum Tax Credit Underprint |
051E | Total Statutory Credits |
>>>> | Total Statutory Credits Underprint |
05TSV | Total Statutory Credits Verified |
(2) "SECTION 04 or 05 NOT PRESENT".
Error Code 762
Invalid Conditions
(1) Field 051E, Total Statutory Credits, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 762
Correction Procedures
(1) The computation of Field 051E, Total Statutory Credits, is as follows:
Field 051A, Foreign Tax Credit, plus
Field 051B, Other Credits,
Field 051C, General Business Credit, and
Field 051D, Credit for Prior Year Minimum Tax.
(2) Correct any coding or transcription errors.
(3) If no errors are found, assign appropriate TPNC
TPNC | Explanation |
---|---|
02 | We found an error in the computation of the credit for prior year minimum tax on Form 8801. (Trust returns) |
11 | Your Foreign Tax Credit was more than the law allows. |
12 | We found an error in the amount of Investment Credit applied against your tax. |
25 | We found an error in the computation of the alcohol fuels credit or the Non Conventional Source Fuel Credit. |
26 | We found an error in the computation of the Research Credit. |
31 | We found an error in the computation of the General Business Credit on Form 3800. |
32 | We found an error in the computation of the Low Income Housing Credit on Form 8586. |
33 | We found an error in the computation of the Recapture of Low Income Housing Credit on Form 8611. |
34 | We found an error in the computation of the credit for prior year minimum tax on Form 8827. (Corporation returns) |
90 | Fill-in narrative. |
Any previously assigned TPNC |
Error Code 763
(1) Error Code 763 displayed Fields are:
01TXP | Tax Period |
076F | Credit for Small Employers Health Insurance Premiums Form 990-T |
Error Code 763
Invalid Conditions
(1) Credit is claimed on a return with a Tax Period ending prior to 12/31/2010.
Note: Error Code 763 will be bypassed if CCC C is present.
Error Code 763
Correction Procedures
(1) Check for transcription or coding errors.
(2) This Credit cannot be claimed if the Tax Period Ending Date is prior to 12/31/2010 unless CCC Y or F is present and it's truly a short year or final return.
(3) Remove the credit and continue processing the return.
Error Code 764
(1) Error Code 764 displayed Fields are:
TPNC | Taxpayer Notice Code |
01TXP | Tax Period |
01CCC | Computer Condition Code |
01ORG | Organization Code |
04MIC | Missing Schedule Code |
04L1 | Corporate Income Tax |
>>>> | Corporate Income Tax Underprint |
04L2 | Trust Income Tax |
>>>> | Trust Income Tax Underprint |
04L3 | Proxy Tax |
04L5 | Alternative Minimum Tax |
04L6 | Non-compliant Hospital Income |
04L7 | Total Tax Before Credits |
>>>> | Total Tax Before Credits Underprint |
04GVT | Gross Verified Tax |
051E | Total Statutory Credits |
>>>> | Total Statutory Credits Underprint |
05TSV | Total Statutory Credits Verified |
06L3 | Recapture Taxes |
06L4 | Total Tax |
>>>> | Total Tax Underprint |
06L5 | Net 965 or 965-B Tax Paid |
06MCT | Manually Correct Tax |
(2) "SECTION 04 or 05 NOT PRESENT".
Error Code 764
Invalid Conditions
(1) Field 06L4, Total Tax, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 764
Correction Procedures
(1) Correct any coding or transcription errors.
Note: This may be a ripple of Error Code 742. Be sure to check for errors. If none are present re-send TPNC 04.
(2) Field 06L4, Total Tax, is computed as follows:
Field 04L7, Total Tax Before Credits, minus
Field 051E, Total Statutory Credits, plus
Field 06L3, Recapture Taxes.
Note: For Tax Periods prior to 2012, Field 04L7> does note include Proxy Tax or Alternative Minimum Tax.
(3) Remember we will no longer correspond with the filer for information. The return will be sent back. Substitute correspond with send the return back to the filer.
(4) If Field 06L3, Recapture Taxes , is present and:
taxpayer checked Box 4255 and Form 4255 is not attached, enter missing Schedule Code 45 in Field 04MIC and correspond for missing form if corresponding for another reason.
taxpayer checked Form 8696 or Form 8697 box and Form 8696 or Form 8697 is not attached, correspond for missing form if corresponding for another reason.
taxpayer checked Form 8611 box, GTSEC 06 and edit amount to Field 0642B.
(5) This could be a ripple from EC 758. If you entered an amount from Field 0541C into Field 05TSV for Form 3800 and EC 764 comes up. Input the correct tax amount in Field 06MCT, subtracting the credit..
(6) If Line 34 has a notation of "Lobby Tax", enter the amount in Field 0437, Proxy Tax. If line 37 has an entry, a supporting schedule showing the computation must be attached. If the computation schedule is not attached, correspond.
(7) If the taxpayer quotes "Section 1294", enter the taxpayers amount from line 43 in Field 04GVT.
(8) If Field 04ET, Environmental Tax, is present and the difference between Field 0644 and the underprint is the amount in Field 04ET, enter the taxpayers figure for Line 43 in Field 06MCT.
(9) If the taxpayer has notated Section 965, 965-B or 965, 965-B Tax on the returns or attachments, Edit CCC J if it hasn’t been already. Continue processing if everything is present SSPND 460. ,
(10) If the taxpayer has filed a fiscal return ( tax year ending 201801 through 201811) and they used the Corporate Tax Rate compute the Gross Income Tax using the following computation:
Step | Action | Amount |
Step 1 | Figure the corporate tax for the entire tax year using the tax rate schedule, Schedule in figure . | Line 1 amount |
Step 2 | Figure the Corporate Tax for the entire year using the 21 percent flat tax. | Line 2 amount |
Step 3 | Multiply Line 1 by the number of days in the filers tax year before January 1, 2018. | Line 3 amount |
Step 4 | Multiply Line 2 by the number of days in the filers tax year after December 31, 2017. | Line 4 amount |
Step 5 | Divide Line 3 by the total number of days in the filers tax year. | Line 5 amount |
Step 6 | Divide Line 4 by the total number of days in the filers tax year. | Line 6 amount |
Step 7 | Add Lines 5 and 6. This is the filers total tax for the fiscal year. | Total tax amount |
(11) If no errors are found, assign appropriate TPNC:
TPNC | Explanation |
---|---|
05 | We found an error in the computation of your total income tax. |
08 | The credit claimed was more than the law allows. |
33 | We found an error in the computation of the Recapture of Low Income Housing Credit on Form 8611. |
40 | We adjusted your tax return as shown because we didn’t receive a reply to our request for additional information. |
41 | We computed your tax for you. |
90 | Fill-in narrative. |
Any previously assigned TPNC |
Error Code 766
(1) Error Code 766 displayed Fields are:
01TXP | Tax Period |
01CCC | Computer Condition Code |
01ORG | Organization Code |
06L4 | Total Tax |
>>>> | Total Tax Underprint |
076A | Overpayment Credit Prior Year |
076B | Estimated Tax Payments |
076C | Tax Deposited With Extension |
076D | Foreign Tax Withheld Form 1042S |
076E | Backup Withholding |
076F | Credit for Small Employer Health Insurance Premiums |
076G | Other Payments and Credits |
076H | Credit from a RIC or REIT (Form 2439) |
076I | Credit for federal tax paid on fuels (Form 4136) |
076J | Other credits and payments |
07RIC | Regulated Inv. Co. Credit |
07EPV | EPE Verified Amount |
077> | Total Payments Computer |
078 | Estimated Tax Penalty |
07B/R | Balance Due Overpayment |
>>>> | Balance Due Overpayment Underprint |
07CRE | Credit Elect |
15TG> | Total Credit Generated |
(2) "SECTION 15 , 16, 17 or 18 PRESENT".
Error Code 766
Invalid Conditions
(1) Field 07B/R, Balance Due Overpayment, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
(2) Exception, Do not correspond for Part III, Line 6F amount. Line 6F will not match the amount on the return due to Sequestration.
Error Code 766
Correction Procedures.
(1) Correct any coding or transcription errors.
Note: Amounts for penalties and/or interest must not be included in Field 07B/R unless it is for Estimated Tax Penalty.
(2) Amounts claimed for Form 8941 in Field 076F must be supported. SSPND 640 and correspond for Form 8941≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. If line 2 of Form 8941 is 25 or more, disallow the credit and send appropriate TPNC. If multiple Forms 8941 are filed, pull the return back from processing and send it back to the filer. Also see EC 763 instructions.
(3) You will need to bring up the Underprint because it will be the correct Sequestration amount. This amount will be generated when Field 076F is populated. .
(4) If the filer didn’t use the smaller of Field 2104 or 2105 in Field 2107 on Form 8941 change Field 2107 to the smaller amount and send TPNC 35. If the filer didn’t use the smaller of Field 2116 or 2119 in Field 2120 on Form 8941 change Field 2120 to the smaller amount and send TPNC 35.
(5) If credit is claimed on a 2010 revision of Form 8941, GETSEC 21 and correct any transcription errors. Refer to IRM 3.12.12.73.45.2 for correct line items.
(6) Verify Computer Condition Code C is present if there is an amount in Field 076F. This will generate a notice to the filer that explains Sequestration and why the refund is less than the filer expected. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
(7) Field 0745G, Other Credits or Payments, is for refundable credits that do not have a separate Field. Form 4136, Credit for Federal Tax Paid on Fuels, and Form 2439, Regulated Investment Credit, must not be included in the amount for this Field.
(8) The taxpayers entry on Line Part III, Line 6J should be the total of Field 076G, 07RIC and 15TG>.
(9) Amounts claimed for Form 4136 must be supported, SSPND 640.
(10) Amounts claimed in this Field for Form 2439 must be supported ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If Form 2439 is required, SSPND 640.
(11) If Field 0644 is a negative amount because the total credits in Field 0540E are greater than the total in Field 0440, change the amount in Field 0644 to zero. Also change Field 07B/R to zero if it is a negative amount and there as a refund. Credits shown in Field 0540E are not refundable credits. These can only be used to reduce tax. Send the appropriate TPNC.
Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
(12) If no errors are found, assign appropriate TPNC:
TPNC | Explanation |
---|---|
10 | We found an error in the computation of the tax due or overpayment amount. |
35 | We found an error in the computation of the credit for Small Employer Health Insurance Premiums on Form 8941 or you do not qualify for the credit. |
36 | We found an error in the computation of the credit for federal tax on fuels on Form 4136. |
40 | We adjusted your tax return as shown because we didn’t receive a reply to our request for additional information. |
43 | We can’t allow the amount you reported as federal income tax withheld because your return didn’t have the necessary Form(s) W-2 attached as verification. |
48 | This TPNC will not send a notice. As stated above the CCC C will generate the notice. The TPNC will be needed to clear the error. |
55 | We didn’t allow the amount you claimed as Credit for Small Employer Health Insurance Premiums on you tax returns. You’re not eligible to claim the credit based on your response to the questions on Form 8941, line A or C. You can’t claim the credit because: |
90 | Fill-in narrative. |
Any previously assigned TPNC |
Error Code 768
(1) Error Code 768 will be bypassed due to Sequestration. Fields 2120 and 076F will never be equal for now.
(2) Error Code 768 displayed Fields are:
2102 | Number of Full Time Employees Tax Year |
2104 | Heath Insurance Premiums Paid |
2105 | Premiums you Would Have Paid |
2106 | Smaller of lines 4 or 5 |
2107 | Multiply line 6 by 35% |
2116 | Add lines 12 and 15 |
2119 | Payroll Taxes Amount |
2120 | Tax Exempt Employers Amount to Form 990-T from Form 8941 |
076F | Small Business Health Care Credit Amount |
Error Code 768
Invalid Conditions
(1) Field 076F from Form 990-T and Field 2120 from Form 8941 must be the same amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
(2) Only one Form 8941 credit can be claimed on Form 990-T.
Error Code 768
Correction Procedures
(1) Check for any transcription errors.
(2) Amounts claimed for Form 8941 in Field 076F must be supported, SSPND 640 for Form 8941 if Form 8941 is missing ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
(3) Verify the amount in Field 076F equals Form 8941, line 20. If the amounts differ enter the amount from Form 8941 line 20 in Field 076F
(4) If more than one Form 8941 is present, send the return back to the filer for a corrected Form 8941
(5) If a prior year Form 8941 is used, move the amount from Line 22 to Field 2217, Line 23 to Field 2118, Line 24 to Field 2119, and Line 25 to Field 2120.
Error Code 770
(1) Error Code 770 displayed Fields are:
CL | Clear Field |
01CCC | Computer Condition Code |
078 | Estimated Tax Penalty |
07B/R | Balance Due Overpayment |
>>>> | Balance Due Overpayment Underprint |
07CRE | Credit Elect |
Error Code 770
Invalid Conditions
(1) Field 07B/R, Balance Due Overpayment, minus Field 07CRE, Credit Elect, is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Field 01CCC "O" is not present.
(2) If the conditions for Error Code 770 are present, the computer will generate ERS Action Code 341.
Error Code 770
Rejects Correction Procedures
(1) Verify the refund amount is $100 million or more. If so follow the steps below. If it's under $100 million, enter a clear code and continue processing. The refund will be generated systemically if it is not $100 million or more.
(2) If the refund amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, follow IRM 3.12.38 to ensure the refund is issued timely.
(3) Once the manual refund is issued enter "O" in Field 01CCC.
Error Code 772
(1) Error Code 772 displayed Fields are:
CL | Clear Field |
01RCD | Received Date |
01CCC | Computer Condition Code |
01CRD | Correspondence Received Date |
01RDD> | Return Due Date |
078 | Estimated Tax Penalty |
07B/R | Balance Due Overpayment |
>>>> | Balance Due Overpayment Underprint |
07CRE | Credit Elect |
Note: This procedure is for Manual Refunds.
Error Code 772
Invalid Conditions
(1) Field 07B/R, Balance Due Overpayment, minus Field 07CRE, Credit Elect, is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and the process date is 20 days or more later than the Interest Penalty Date and Field 01CCC "O" is not present.
Error Code 772
Correction Procedures
(1) Verify the refund amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
(2) If the refund amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, SSPND 341.
(3) If the refund amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, enter "C" in the Clear Field.
Error Code 772
Rejects Correction
Procedures
(1) Verify the refund amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.
(2) Follow IRM 3.12.38 to ensure the refund is issued timely.
Note: If there is a TC 420, 424, and/or an -L freeze on the account do not issue a manual refund. Enter O in Field 01CCC and continue processing.
(3) Once the manual refund is issued enter " O" in Field 01CCC.
(4) If no manual refund is required because of taxpayer error, enter a C in the Clear Field.
Error code 774
(1) Error Code 774 displayed Fields are:
RMIT> | Remittance |
01TXP | Tax Period |
01CCC | Computer Condition Code |
06L4 | Total Tax |
>>>> | Total Tax Underprint |
07B/R | Balance Due Overpayment |
>>>> | Balance Due Overpayment Underprint |
(2) "SECTION 06 or 07 NOT PRESENT".
Error Code 774
Invalid Conditions
(1) Remittance amount or RPS Indicator is present and Field 06L4, Total Tax, is not present.
Error Code 774
Correction Procedures
(1) Correct any coding and transcription errors.
(2) If the return indicates amended, revised, superseding, duplicate or any other positive indication the return is not the first return filed for this Tax Period verify it is an amended return using the procedures in IRM 3.12.38.5.17.1. If it is an amended return, enter CCC "G" in Field 01CCC.
(3) If the return is a refund return or the remittance was sent only for penalties and/or interest, enter one cent ($.01) in Field 06L4.
(4) Otherwise, check for a taxpayer explanation of the payment received. If no explanation is found, enter one cent ($.01) in Field 06L4.
Error code 775
(1) Error Code 775 displayed Fields are:
TPNC | Taxpayer Notice Code |
01TXP | Tax Period |
311VI | Vehicle Identification Number (VIN) |
311DT | Placed in service date |
31109 | Tentative credit amount |
31111 | Credit amount for business use of new clean vehicle |
>>>>> | Total Underprint |
31117 | Smaller of Line 15 or Line 16 |
31126 | Smaller of Line 24 or Line 25 |
>>>>> |
|
311IN | Indicator field for results of MeF check of VIN against portal |
312VI | Vehicle Identification Number (VIN) |
312DT | Placed in service date |
31209 | Tentative credit amount |
31211 | Credit amount for business use of new clean vehicle |
>>>>> | Total Underprint |
31217 | Smaller of Line 15 or Line 16 |
31226 | Smaller of Line 24 or Line 25 |
>>>>> |
|
312IN | Indicator field for results of MeF check of VIN against portal |
31RED | Reduced amount of nonrefundable CVC credit. |
31RDV | Verified field for SUM-REDCD-VIN-CR-VERIFIED-AMT |
313IN | Indicator (More than 2 Schedule A’s attached) |
Error Code 775
Invalid Conditions
(1) If Tax Period is 202212 and prior.
(2) If other than "1"
Error Code 775
Correction Procedures
(1) Correct any coding and transcription errors.
(2) If no errors are found, check the attachments to make sure all lines were transcribed correctly and make necessary changes.
(3) If VIN number is legible, no special characters transcribe into field. Verify the math if the underprint differs bring up the underprint.
(4) If the taxpayer's figures are incorrect assign appropriate TPNC 73, 74, or 90 with appropriate explanation.
Error code 776
(1) Error Code 776 displayed Fields are:
01TXP | Tax Period |
231BI | Form 7207-Net Elective Payment Election Credit Amount |
231DI | Form 3468-Net Elective Payment Election Credit Amount |
231GI | Form 7210-Net Elective Payment Election Credit Amount |
241OI | Form 3468-Net Elective Payment Election Credit Amount |
241SI | Form 8911-Net Elective Payment Election Credit Amount |
241UI | Form 7213-Net Elective Payment Election Credit Amount |
241XI | Form 8933-Net Elective Payment Election Credit Amount |
25AAI | Form 8936-Net Elective Payment Election Credit Amount |
254EI | Form 8835-Net Elective Payment Election Credit Amount |
076G | Elective Payment Election Credit Amount |
076F | Small Business Health Care |
07EPV | EPV Verified Amount |
Error Code 776
Correction Procedures
(1) Correct any coding and transcription errors.
(2) If no errors are found, check the attachments to make sure all lines were transcribed correctly and make necessary changes.
(3) If VIN number is legible, no special characters transcribe into field. Verify the math if the underprint differs bring up the underprint.
(4) If the taxpayer's figures are incorrect assign appropriate TPNC 73, 74, or 90 with appropriate explanation.
Section 01
Field Descriptions
(1) Section 01 contains entity data, processing codes, dates and miscellaneous information.
(2) Listed below are the Fields contained in Section 01 showing the Field Designator, title, location on the return, and the maximum length.
Field | Field | LOCATION | MAX. |
---|---|---|---|
RMIT> | Remittance | Blue/Green Money | 11 |
01EIN | Employer Identification Number | EIN Block | 9 |
01NC | Name Control/ | Underlined/Mail Label | 4 |
>>>> | Name Control Underprint |
| 4 |
01TXP | Tax Period | Top of Return | 6 |
>>>> | Tax Period Underprint |
| 6 |
01CCC | Computer Condition Codes | Center Portion of Return | 10 |
01RCD | Received Date | Date Stamp | 8 |
01COR | Correspondence Indicator | Edit Sheet Line 4 | 2 |
01CRD | Correspondence Received Date | Edit Sheet Line 5 | 8 |
01PIC | Penalty and Interest Indicator | Edit Sheet Line 6 | 1 |
01CAF | CAF Code | Edit Sheet Line 3 | 1 |
01ORG | Organization Code | Right Margin of Box B | 1 |
01ADC | Audit Code | Edit Sheet Line 2 | 1 |
01DDP | Daily Delinquency Penalty | Edit Sheet Line 7 | 6 |
01PRE | Preparation Code | Right margin, of Preparer PTIN Line | 1 |
01PPN | Preparer SSN | Part II Signature Block | 9 |
01PEN | Preparer EIN | Part II Signature Block | 9 |
01PTN | Preparer Phone Number | Part II Signature Block | 10 |
Field RMIT>
Remittance Amount
(1) Field RMIT> is the Remittance Amount. It is dollars and cents and is the blue/green edited money amount. This Field cannot be changed by Error Resolution.
Field 01EIN
Employer Identification Number (EIN)
(1) Field 01EIN is the Employer Identification Number.
(2) The EIN is a number assigned by IRS for identification of a business tax account. This Field is located in Box A, Form 5227.
Field 01EIN Invalid Conditions
(1) This Field is invalid if:
It is not numeric,
It is less than nine characters,
The first two digits are: 00, 07-09, 17-19, 28, 29, 49, 78, 79 or 89,
It is all zeros or all nines.
Field 01EIN Correction Procedures
(1) Check Field 01EIN with the return. Correct any coding or transcription errors.
(2) If the EIN was entered correctly, search for another valid EIN on the return and attachments and enter the correct number.
(3) If a correct number cannot be determined:
Research using Command Code NAMEB or NAMEE for the correct number.
SSPND 351 if IDRS is not available.
SSPND 320 if more than one number is found or if you are unable to determine a valid EIN.
(4) If EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return. Continue processing the return.
Note: Do not send Letter 3875-C if:
* less than three digits of the EIN are transposed, different, or missing.
* When CC INOLES indicates the account has been merged to or merged from, or
* An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.
Field 01NC
Name Control/Check Digit
(1) Field 01NC is the Name Control and Check Digit Field.
(2) Name Control: This Field is located in the Entity Section of the return.
(3) Check Digit: This Field is also a four position Field. There must be blanks in the first two positions and a letter of the alphabet (other than E, G or M) in the third and fourth positions.
Field 01NC
Invalid Conditions
(1) This Field is invalid if:
For Name Control, the first position is not alpha or numeric, the 2nd, 3rd or 4th position is not an alpha, numeric, hyphen, ampersand or blank, and there are any intervening blanks between characters.
For Check Digit, the first two positions are not blank and a letter of the alphabet (other than E, G or M) in the third and fourth positions is not present
Field 01NC
Correction Procedures
(1) Check Field 01NC with the return. Correct any coding or transcription errors. Check Digits have priority over the Name Control. The method for determining the correct Name Control is shown in Document 7071, Name Control Job Aid and (2) through (6) below
If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB, or INOLES to secure the Name Control. If unable to secure the Name Control, SSPND 320.
If IDRS is not available, SSPND 351.
(2) The name control should be the first four characters of the name as follows:
If the organization is a corporation (e.g., name includes "Corporation" , "Inc.", "Foundation", "Fund"), edit the first four characters of the corporation name. Omit the word "the" when followed by more than one word.
If the organization is an individual, trust, or estate, edit the first four characters of the last name of the individual, trustee, beneficiary, or decedent.
If the organization is a political organization or political committee (Section 527), edit the first name of the individual.
(3) If an organization's name contains both "Fund" or "Foundation" and "Trust", apply either corporate or trust name control rules as follows:
If | Then |
The organization name contains the name of a corporation, | apply corporate name control rules (see (2)a. above). |
The organization name contains an individual's name, | apply trust name control rules (see (2)b. above). |
(4) Specific corporate name control examples to be used if "Corporation", "Inc.", "Foundation", or "Fund" are not present are:
Local, Chapter, or Post—Edit the first four characters of the name of the national organization if the words "Local", "Chapter", or "Post" are contained in the name.
Habitat for Humanity — Edit Habi
Little League — Edit Litt
American Legion — Edit Amer
AMVETS — Edit Amer
Boy Scouts of America (BSA) — Edit Boys
BPOE — Edit Bene
FOE — Edit Frat
VFW — Edit Vete
PTA—Edit PTA plus the first letter of the name of the state
PTO or PTSA— Edit the first four characters of the school
(5) Specific trust or estate name control examples are:
Estate—Edit the first four characters of the last name of the decedent
Corporate Trust—Edit the first four characters of the Corporation's name.
Individual trust—Edit the first four characters of the last name of the individual
All other trusts—Edit the first four characters of the last name of the trustee or beneficiary
(6) Specific political organization name control examples are:
Friends of Jane Doe — Edit Jane
Committee to Elect John Smith — Edit John
Citizens for John Doe — Edit John
Field 01TXP
Tax Period
(1) Field 01TXP, Tax Period, is YYYYMM format.
Field 01TXP
Invalid Conditions
(1) This Field is invalid if:
It is not numeric,
Should be a Calendar year return Tax Period ending December 31.
It is equal to or later than the Processing Date.
Tax period is before 197001.
Field 01TXP
Correction Procedures
(1) Check the return and attachments for the correct Tax Period. Correct any coding or transcription errors.
(2) Must be a calendar year return unless CCC F is present.
(3) If the Tax Period is equal to or later than the Processing Date, check to see if it is a "Final" return.
For non-final returns, if the tax period is more than three months but less than one year from the current date, correspond for confirmation of the tax period.
If tax period is less than four months, SSPND 480. Attach Form 4227 indicating "early filed".
If the return is a "Final," use Command Code GTSEC for Section 01 and enter "F" in Field 01CCC. Change the Tax Period to the month preceding the received date.
(4) If the Tax Period is prior to 197001, SSPND 620. Attach Form 4227 stating "non-ADP".
Field 01CCC
Computer Condition Codes
(1) Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from page 1, in the center portion of the return. See Exhibit 3.12.12-17 for a description of the codes and their uses.
Field 01CCC
Invalid Conditions
(1) This Field is invalid if:
The entry is other than blank, "F ", "G", "R", "V", "W", "3", or "7".
CCC "7" is present with "R".
Field 01CCC
Correction Procedures
(1) Compare the entry on the screen to the entry on the return. Correct any coding or transcription errors.
(2) If the codes were entered correctly, refer to the return and Exhibit 3.12.12-17 to determine which codes are necessary.
(3) If the return is not a Final, delete CCC "F".
(4) If CCCs "7" and "R" are present, determine the correct CCCs:
If CCC "7"is correct delete the "R".
If CCC "7"is not correct, delete CCC "7".
Field 01RCD
Received Date
(1) Field 01RCD is the Received Date. It is YYYYMMDD format. This Field is required and is transcribed from the Received Date stamp on page 1.
Field 01RCD
Invalid Conditions
(1) This Field is invalid if it is:
Not present,
Not in YYYYMMDD format,
Later than the current processing date,
Not within the valid year, month, day range,
Prior to the ADP date of 197001 for Form 5227.
Field 01RCD
Correction Procedures
(1) Compare Field 01RCD with the received date stamp on the return. Correct any coding or transcription errors.
(2) If the Received Date stamp is "invalid" (I.E. 20110115 in lieu of 20120115), correct accordingly.
(3) Determine the received date in the following priority when it is required and there is no valid date stamp or handwritten received date:
Note: If an envelope is not attached use the postmark date stamped on the face of the return.
The envelope postmark or delivery shipment date.
Note: If a date is stamped, the priority list would not be needed; however, if there is more than one received date stamped on the document, the proper date would depend whether the document was properly addressed. If the document is properly addressed but the Service misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used.
Service Center Automated Mail Processing System (SCAMPS) digital date
The Revenue Agent/Officer's signature date
The signature date
The Julian Date in the DLN, minus 10 days
Note: Use signature date only if the signature date is within the current processing year.
Caution: The ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ from the Return Due Date (RDD), regardless of Saturday, Sunday or Holiday extension dates.
Field 01PIC
Penalty and Interest Code
(1) Field 01PIC is the Penalty and Interest Code. It is located on the Edit Sheet, Line 6.
(2) Valid Penalty and Interest Codes are:
Blank—normal penalty and interest
Code 1—there is precomputed penalty and/or interest on the return and the Received Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
(3) See IRM 3.12.12.2.3 for Return Due Dates.
Field 01PIC
Invalid Conditions
(1) This Field is invalid if other than blank or 1.
Field 01PIC Correction Procedures
(1) Correct the Penalty and Interest Code Field if:
It is other than "1".
There is precomputed penalty and/or interest on the return and the correct Received Date (Field 01RCD) is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ after the Return Due Date.
(2) Delete the Penalty and Interest Code Field if:
There is no precomputed penalty and/or interest on the return or
The correct Received Date (Field 01RCD) is either before the Return Due Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Field 01COR
Correspondence Indicator
(1) Field 01COR, Correspondence Indicator, is located on Line 4 of the Edit Sheet.
Field 01COR
Invalid Conditions
(1) This Field is invalid if other than "11", "12", "13", "14" or blank. See Exhibit 3.12.12-6.
Field 01COR
Correction Procedures
(1) Refer to Line 4 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors.
(2) Refer to the return and any attached correspondence to determine the correct code. Correct Correspondence Indicators are:
11—Reply with all information— Use when the taxpayers response to our request is complete; all of the information we requested is provided (Enter the CRD if after the RDD).
12—Reply with some information— Use when the taxpayer provides some of the information we requested, (Enter CCC "3").
13—Reply with no information— Use when the taxpayer responds to our inquiry, but does not provide the information we requested, (Enter CCC "3").
14—No Reply— Use when the taxpayer does not respond to our request, (Enter CCC "3").
Field 01CRD
Correspondence Received Date
(1) Field 01CRD, Correspondence Received Date, is 8 positions in Year, Month, Day (YYYYMMDD) format.
(2) Field 01CRD is located on Line 5 of the Edit Sheet. It is used when correspondence was initiated. The entry reflects the date a reply was received.
Field 01CRD
Invalid Conditions
(1) This Field is invalid if:
It is not numeric or blank,
It is not in YYYYMMDD format,
It is not in valid century, year, month, day range.
Field 01CRD
Correction Procedures
(1) Refer to Line 5 of the Edit Sheet to determine the correct date. Correct any coding or transcription errors.
(2) Refer to the reply and any attached correspondence to determine the correct date. If the filer has replied and included all requested information, enter the date the reply was received.
Field 01CAF
CAF Indicator
(1) Field 01CAF, CAF Indicator, is no longer edited by Document Perfection. If this Field displays , delete the entry.
Field 01ORG
Organization Code
(1) Field 01ORG, Organization Code, is located in the right margin of box B.
Field 01ORG
Invalid Conditions
(1) This Field is invalid if it is other than "1", "2", "3", "4", "5", or blank ("G" coded only).
(2) Type of Organizations are:
Blank—if Field 01CCC contains CCC "G"
Code 1—Charitable Lead Trust.
Code 2—Charitable Remainder Annuity Trust and more than one or no box is checked.
Code 3—Charitable Remainder Unitrust.
Code 4—Pooled Income Fund.
Code 5—Other.
(3) If no Type of Organization can be found, enter 2 in Field 01ORG.
Field 01ORG
Correction Procedures
(1) Refer to the right margin of box B. Correct any coding or transcription errors.
(2) If Field 01ORG is other than a valid code listed in 3.12.12.77.11.1 above, determine the correct code and enter it in 01ORG.
(3) If no box was marked and the ORG Code cannot be determined enter 2 in Field 01ORG as indicated above.
Field 01ADC
Audit Code
(1) Field 01ADC, Audit Code, is located on Line 2 of the edit sheet.
Field 01DDP
Daily Delinquency Penalty
(1) Field 01DDP, Daily Delinquency Penalty, is located on Line 7 of the Edit Sheet.
01DDP
Penalty Amounts
(1) The law provides for a daily penalty for failure to timely file a return (determined with regard to any extension of time for filing) unless failure is due to reasonable cause:
For tax years ending on or after December 31, 2007, the penalty is $20 a day. The maximum penalty may be as much as $10,000.
If the organization has gross receipts exceeding $250,000.00 the law provides for a penalty of $100 a day. The maximum penalty may be as much as $50,000.
(2) Gross receipts are shown in Box D.
Field 01DDP
Invalid Conditions
(1) This Field is invalid if:
It is not numeric.
The last digit is other than zero and the Tax Period is prior to 200712.
Field 01DDP
Correction Procedures
(1) Refer to Line 7 of the Edit Sheet to determine the correct entry. Correct any coding or transcription errors.
(2) If transcribed correctly and penalty was computed by a Revenue Officer or Examination, SSPND 640 and prepare Form 4227. Annotate "cancel to Exam". DO NOT change the DDP amount unless instructed by the preparer to do so.
Field 01PRE
Preparation Indicator
(1) Field 01PRE, Preparation Indicator , is transcribed from the bottom right margin of the Preparers PTIN box.
Field 01PRE
Invalid Conditions
(1) This Field is invalid if other than "1" or blank.
Field 01PRE
Correction Procedures
(1) Refer to the signature area to determine the correct code. Correct any coding or transcription errors. Correct codes are:
Blank—If the signature or name of the preparer is not present.
1—If the signature, name of the preparer, or firm name is present.
Note: A paid preparer may sign the original return by rubber stamp, mechanical device, or computer software.
Field 01PPN
Preparer SSN
(1) Field 01PPN , Tax Preparer SSN, is transcribed from the preparer SSN/EIN box in the signature portion of the return.
(2) The entries are any combination of numerics except all "zeros" or all " nines". The first character may be a " P".
Field 01PPN
Invalid Conditions/
Correction Procedures
(1) Field 01PPN is invalid if the first position is other than numeric or "P".
(2) Field 01PPN is invalid if the Field is all zeroes or all nines or the first position is "P" and the remaining positions are all zeroes or all nines.
(3) Field 01PPN is invalid if other than the first position is not numerics.
(4) Delete the Field. Do not attempt to correct the Field.
Field 01PEN
Preparer EIN
(1) Field 01PEN, Tax Preparer EIN, is transcribed from the preparer EIN box in the signature portion of the return.
(2) The entries are any combination of numerics except all "zeros" or all " nines ".
Section 02
Data Address Fields
(1) Section 02 contains address changes and the In-Care-of-Name Line.
Section 02
Field Descriptions
(1) Listed below are the Fields contained in Section 02 showing the Field designator, title, location on the return, and maximum length:
| Field | LOCATION | MAX. |
---|---|---|---|
02CON | Care of Name Line | Entity Section | 35 |
02FAD | Foreign Address | Entity Section | 35 |
02ADD | Street Address | Entity Section | 35 |
02CTY | City | Entity Section | 22 |
02ST | State | Entity Section | 2 |
02ZIP | ZIP Code | Entity Section | 12 |
Field 02CON
In Care of Name Line
(1) Field 02CON, In Care of Name Line, is located in the Entity Section of the return.
(2) Field 02CON has 35 positions and the valid characters are alpha, numeric, ampersand, dash, slash or percent.
Note: The first character of the "in-care-of" name must be alpha or numeric.
Invalid Conditions
(1) This Field is invalid if any of the following conditions exist:
The first position is a % (percent sign) and the second position is not blank,
The first character of the "in-care-of" name is not alpha or numeric,
There are two consecutive blanks between significant characters.
Correction Procedure
(1) Check for transcription errors and correct as needed.
If... | Then... |
A % (percent) is in the first position, |
|
A blank is in the first position, |
|
The first character of the "in-care-of" name is not alpha or numeric, |
|
Two consecutive blanks present between significant characters, |
|
Field 02FAD
Foreign Address
(1) Field 02FAD is located in the Entity Address Section of the return. This Section will contain data when a foreign address is present on the return. Field 02FAD should not be present on "G" Coded short length returns.
(2) Code & Edit will use //$ to identify the beginning and ending of a foreign country code. For example /EI/$ is edited for Ireland and /GM/$ is edited for Germany.
Field 02FAD
Invalid Conditions
(1) This Field is invalid if any of the following conditions exist:
The Field contains other than alpha, numeric or special characters,
The first position is blank,
Any character follows two consecutive blanks,
There are more than 35 characters present for this Field on the return.
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.
Field 02FAD
Correction Procedures
(1) 1. Correct all coding and transcription errors.
If... | Then... |
Field 02FAD is present |
|
A foreign address is not present on the return |
|
(2) If Form 8822 (Change of Address) is attached to the return, compare the name and address information on the Form 8822 to the return.
If... | Then... |
The information is the same | Take no action and continue processing. |
The information is different |
Note: The lead Tax Examiner is required to batch all Forms 8822 daily and send them to Entity Control for expedite processing. |
Field 02ADD
Street Address
(1) Field 02ADD, Street Address, is located in the Entity Section of the return. This section will contain data on non-preaddressed returns when the address change box has been checked or on preaddressed labels when a change has been indicated.
Field 02ADD
Invalid Conditions
(1) This Field is invalid if any of the following conditions exist:
The street address is present and the first position is blank,
Any character not alphabetic, numeric, blank, hyphen, or slash is present,
There are two consecutive blanks followed by valid characters,
The first position is not alphabetic or numeric.
Field 02ADD
Correction Procedures
(1) Check the screen entry with the entry on the return and attachments. Correct any coding or transcription errors.
(2) If the Field cannot be perfected, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, Delete the address only..
Field 02CTY
City
(1) Field 02CTY, City, is located in the entity section of the return.
Major City Code
(1) Certain cities within each state are designated "Major Cities" and are assigned a special code of two alpha characters.
The Major City Code represents both the city and state.
ISRP will enter the Major City Code as appropriate.
It is transcribed with no intervening blanks and no other characters in the City or State Fields.
Field 02CTY
Invalid Conditions
(1) This Field is invalid if:
Any character not alphabetic or blank is present,
City is present and the first position is blank,
City is present and the second and third positions are blank,
Any characters follow the first two adjoining blanks,
An invalid Major City Code is present,
Fewer than three characters are present unless a valid Major City Code is present.
(2) Refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations, for valid Major City Codes.
Field 02CTY
Correction Procedures
(1) Compare the screen entry with the entry on the return and attachments. Correct any coding or transcription errors.
(2) If unable to correct, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, Delete the address only..
Field 02ST
State
(1) Field 02ST, State, is located in the entity section of the return.
Field 02ST
Invalid Conditions
(1) This Field is invalid if it is not contained in the State Code Table in Document 7475.
Field 02ST
Correction Procedures
(1) Check the Field on the screen with the entry on the return and attachments. Correct any coding or transcription errors.
(2) If unable to perfect, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, Delete the address only..
Field 02ZIP
ZIP Code
(1) Field 02ZIP is the ZIP Code. It is located in the entity section of the return.
Field 02ZIP
Invalid Conditions
(1) This Field is invalid if:
Blank,
The fourth and fifth position are 00.
Field 02ZIP
Correction Procedures
(1) Check the Field on the screen with the entry on the return. Correct any coding or transcription errors.
(2) If a valid ZIP Code is not on the return, check any attachments and envelope. Research INOLES, refer to Document 7475.
(3) If a valid ZIP Code cannot be located, use the first three digits of the ZIP Code for the city or state and 01 for the fourth and fifth digits.
Section 03
Field Descriptions
(1) Listed below are the Fields contained in D Section 03 including Field Designator, title, location on return, and maximum length. All Fields are dollars only, and positive or negative.
Field | TITLE | LOCATION | MAX LENGTH |
---|---|---|---|
03C | Fair Market Value of Assets | Box D | 12 |
03D | Gross Income | Box E | 12 |
>>>> | Gross Income Underprint |
|
|
0308 | Total Ordinary Income | Part I, Line 8 | 12 |
0313 | Total Capital Gain/Loss | Part I, Line 13 | 12 |
0326 | Total Deductions | Part I, Line 22 | 12 |
0335 | Total Distributions of Principle | Part III-A Line 4 | 12 |
0337 | Total Distributions of Income | Part II Line 3 | 12 |
0350B | Total Assets (EOY) | Part IV, Line 50(b) | 12 |
0350C | Total Assets (FMV) | Part IV, Line 50(c) | 12 |
0356B | Total Liabilities (EOY) | Part IV, Line 56(b) | 12 |
0361B | Total Annual Annuity | Part V-A, Line 61(b) | 12 |
0362 | NICRUT | Part V-B, Line 62 | 1, 1=Yes, 2=No |
0363 | NIMCRUT | Part V-B, Line 63 | 1, 1=Yes, 2=No |
0365B | Unitrust Amount | Part V-B, Line 65(b) | 12 |
Section 03
Invalid Conditions/
Correction Procedures
(1) These Fields are invalid if they are not all numeric or blank.
(2) Yes/No Questions are 1=Yes, 2=No or blank.
(3) Refer to the return to verify the entry. Correct any coding or transcription errors
(4) If a Field which is invalid for a Form 5227 display, delete the Field.
Section 04
Field Descriptions
(1) Listed Below are the Fields contained in Section 04 including Field Designator, title, and location on the return.
(2) The Fields in this section are located in Part VI-B and VII of the return.
Field | TITLE | LOCATION |
---|---|---|
04751 | Engage in the Sale | Part VIII-B, Line 1a (1) |
04752 | Borrowing Money From | Part VIII-B, Line 1a (2) |
04753 | Furnishing Goods, Services | Part VIII-B, Line 1a (3) |
04754 | Pay Compensation | Part VIII-B, Line 1a (4) |
04755 | Transfer any Income | Part VIII-B, Line 1a (5) |
04756 | Agree to Pay Money | Part VIII-B, Line 1a (6) |
0475B | Fail to Qualify | Part VIII-B, Line 1b |
0475C | Engage in Prior Year | Part VIII-B, Line 1d |
0481 | Did Income Interest Expire | Part IX, Line 81 |
0492 | Making an election under regulations | Part IX, Line 92 |
0493 | Initial Return Trust | Part IX, Line 93 |
0494 | Trust Instrument Amended | Part IX, Line 94 |
0495A | Final Distribution Made | Part IX, Line 95a |
Section 04
Invalid Conditions/
Correction Procedures
(1) Correct any coding or transcription errors by entering the appropriate code as follows:
Code "1"—if the "yes" box is checked.
Code "2"—if the "no" box is checked.
Blank—if not applicable or neither box is checked or both boxes checked or not answered because it is related to another question.
(2) Do not correspond if questions are not answered, leave blank.
Section 05
Field Descriptions
(1) Listed Below are the Fields contained in Section 05 including Field Designator, title, and location on the return.
(2) The Fields in this section are located on Schedule A, Parts I and III of the return.
Field | TITLE | LOCATION | Field LENGTH |
---|---|---|---|
05BA1 | Accumulated Distributable Ordinary Excluded Income | Schedule A, Part I-A, line 2b(a) ordinary excluded income | 12 |
05BA2 | Accumulated Distributable Ordinary Accumulated NII Income | Schedule A, Part I-A, line 2b(b) ordinary accumulated NII income | 12 |
05BB1 | Accumulated from income Ordinary Capital Gains | Part I-A, line 2b(b) capital gains excluded income | 12 |
05BB2 | Accumulated from income Accumulated NII Capital Gains | Schedule A, Part I-A, line 2b(b) capital gains accumulated NII income | 12 |
05BC1 | Accumulated from income Non taxable Excluded | Schedule A, Part I-A, line 2b(c) nontaxable excluded income | 12 |
05BC2 | Accumulated from income Non Taxable Accumulated NII | Part I-A, line 2b(c) nontaxable accumulated NII income | 12 |
053A1 | Undistributed Ordinary Excluded Income | Schedule A, Part I-A, line 3(a) ordinary excluded income | 12 |
053A2 | Undistributed Ordinary Accumulated NII Income | Schedule A, Part I-A, line 3(a) ordinary accumulated NII income | 12 |
053B1 | Undistributed Capital Gain Excluded Income | Schedule A, Part I-A, line 3(b) capital gain excluded income | 12 |
053B2 | Undistributed Capital Gain Accumulated NII Income | Schedule A, Part I-A, line 3(b) capital gain accumulated NII income | 12 |
053C1 | Undistributed Non Taxable Excluded Income | Schedule A, Part I-A, line 3(c) non-taxable excluded income | 12 |
053C2 | Undistributed Non- Taxable Accumulated NII Income | Schedule A, Part I-A, line 3(c) non-taxable accumulated NII income | 12 |
054B | Simplified Net Current Year NII | Schedule A, Part I-B, line 4, column (b). | 12 |
054C | Simplified Net Distributions | Schedule A, Part I-B, line 4, column (c) | 12 |
054D | Simplified Net Ending NII Schedule | Part I-B, line 4, column (d) | 12 |
056 | Additional assets Contributed | Schedule A, Part V, Line 1 | 1 |
057DC | Total Fair Market Value of Assets | Schedule A, Part V, Line d(c) | 12 |
058 | Early Termination Agreement signed | Schedule A, Part V, Line 5 | 1 |
Section 05
Invalid Conditions/
Correction Procedures
(1) Correct any coding or transcription errors.
(2) For Yes/No Questions the following codes are appropriate:
Code "1"—if the "yes" box is checked.
Code "2"—if the "no" box is checked.
Blank—if not applicable or neither box is checked or both boxes checked or not answered because it is related to another question.
(3) Do not correspond if questions are not answered, leave blank.
(4) Dollar Amount Fields are invalid if they are not all numeric or blank.
(5) Refer to the return to verify the entry. Correct any coding or transcription errors
(6) If a Field which is invalid for a Form 5227 display, delete the Field.
Section 13
Field Descriptions
(1) Listed Below are the Fields contained in Section 13 including Field Designator, title, and location on the return.
(2) These Fields are from Form 8995/A
Field | Field Title | Location | Max-Length |
1327 | Part IV Qualified Business Income | Form 8995/A Line 5 or Line 27 | 15 |
1331 | Part IV REIT/PTP Component | Form 8995/A Line 9 or Line 31 | 15 |
1334 | Part IV Net Capital Gains | Form 8995/A Line 12 or Line 34 | 15 |
1338 | Part IV Domestic Production Activities Section 199A(g) | Form 8995/A Line 38 | 15 |
Section 13
Invalid Conditions/
Correction Procedures
(1) Look at return and Form 8995/A to correct any coding or transcription errors.
(2) These Fields are not valid if other than positive and numeric.
(3) These Fields are valid for Tax Periods 201912 and later.
(4) These Fields can be blank.
Error Code 010
(1) Error Code 010 displayed Fields are:
01CCC | Computer Condition Code |
01RCD | Received Date |
01ORG | Organization Code |
01ADC | Audit Code |
01COR | Correspondence Received Date |
01CRD | Correspondence Indicator |
01PIC | Penalty and Interest Code |
01CAF | CAF Indicator |
01DDP | Daily Delinquency Penalty |
(2) "Any Section other than 01 is present".
Error Code 010
Invalid Conditions
(1) Error Code 010 will generate when Computer Condition Code, CCC, "G" is present and entries other than 01EIN, 01NC, 01TXP, 01CCC (other than G, W, or 3), and 01RCD are present.
Error Code 010
Correction Procedures
(1) Correct all misplaced entries, coding and transcription errors.
(2) Compare the displayed Field with the return and attachment. If incorrect, overlay the screen with the correct information.
(3) Determine if CCC "G" was input correctly:
Note: See IRM 3.12.38.5.17.1 for additional instructions for determining an amended return.
If... | Then... |
CCC "G" was entered correctly, | 1. DLSEC to delete all sections except Section 01. |
CCC "G" was entered incorrectly, | 1. Enter all necessary data. |
Error Code 708
(1) Error Code 708 displayed Fields are:
01CCC | Computer Condition Code |
01COR | Correspondence Indicator |
01CRD | Correspondence Received Date |
Error Code 708
Invalid Conditions
(1) Field 01CRD or CCC "3" is present and Field 01COR is not present.
Error Code 708
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If a reply to correspondence is received, enter the appropriate code in Field 01COR. See IRM 3.12.12.75.8.2 for valid codes.
(3) If correspondence was not initiated, determine whether correspondence is required:
If not, delete the entry in Field 01CRD.
If correspondence is required, correspond with the filer and SSPND 211.
Error Code 710
(1) Error Code 710 displayed Fields are:
01TXP | Tax period |
01CCC | Computer Condition Code |
01COR | Correspondence Indicator |
01CRD | Correspondence Received Date |
01RDD> | Return Due Date (Generated) |
Error Code 710
Invalid Conditions
(1) Field 01COR, Correspondence Indicator, is "11" and Field 01CRD, Correspondence Received Date, is not present.
(2) Field 01COR is "12", "13", or "14" and Field 01CRD is present.
Error Code 710
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Verify IRS correspondence was required:
If IRS initiated correspondence was not required, delete Fields 01COR, Correspondence Indicator, and 01CRD, Correspondence Received Date, and "3" in Field 01CCC, Computer Condition Code.
If "reply" to IRS initiated correspondence is attached, delete "3" in Field 01CCC. Enter "11" in Field 01COR and the response date in Field 01CRD.
If "no reply" to IRS initiated correspondence is attached, enter "14" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.
If "incomplete reply" to IRS initiated correspondence is attached, enter "12" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.
If "reply with no information" is attached, enter "13" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.
Error Code 712
(1) Error Code 712 displayed Fields are:
01TXP | Tax period |
01CCC | Computer Condition Code |
01COR | Correspondence Indicator |
01CRD | Correspondence Received Date |
01RDD> | Return Due Date (Generated) |
Error Code 712
Invalid Conditions
(1) Field 01COR, Correspondence Indicator, is "11" and Field 01CCC, Computer Condition Code, "3" is present.
(2) Field 01COR is "12", "13" or "14" and Field 01CCC "3" is not present.
Error Code 712
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Verify IRS correspondence was required:
If IRS initiated correspondence was not required, delete Fields 01COR, Correspondence Indicator, and 01CRD, Correspondence Received Date, and "3" in Field 01CCC, Computer Condition Code.
If "reply" to IRS initiated correspondence is attached, delete "3" in Field 01CCC. Enter "11" in Field 01COR and the response date in Field 01CRD.
If "no reply" to IRS initiated correspondence is attached, enter "14" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.
If "incomplete reply" to IRS initiated correspondence is attached, enter "12" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.
If "reply with no information" is attached, enter "13" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.
Error Code 714
(1) Error Code 714 displayed Fields are:
01CCC | Computer Condition Code |
01PIC | Penalty & Interest Indicator |
Error Code 715
(1) Error Code 715 displayed Fields are:
01TXP | Tax Period |
01RCD | Received Date |
01DDP | Daily Delinquency Penalty |
01RDD> | Return Due Date (Generated) |
Error Code 716
(1) Error Code 716 displayed Fields are:
01CCC | Computer Condition Code |
01DDP | Daily Delinquency Penalty |
Error Code 718
(1) Error Code 718 displayed Fields are:
01TXP | Tax Period |
01RCD | Received Date |
01DDP | Daily Delinquency Penalty |
>>>> | Daily Delinquency Penalty Underprint |
01RDD> | Return Due Date (Generated) |
Error Code 720
(1) Error Code 720 displayed Fields are:
CL | Clear Field |
01RCD | Received Date |
01RDD> | Return Due Date (Generated) |
Error Code 720
Invalid Conditions
(1) Remittance is present and Field 01RCD is prior to Field 01RDD>.
Error Code 720
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Verify Field 01RCD is correct. If the Received Date is correct, SSPND 351. Annotate on Form 4227 "research remittance".
Error Code 720
Rejects Correction
Procedures
(1) The Rejects Tax Examiner should research using BMFOL to apply remittance to the proper MFT.
(2) SSPND 640 to re-input the return.
(3) If unable to determine where to apply remittance, SSPND 211 and correspond with Letter 320-C.
Error Code 724
(1) Error Code 724 displayed Fields are:
CL | Clear Field |
01ORG | Organization Code |
01CCC | Computer Condition Code |
01COR | Correspondence Indicator |
01CRD | Correspondence Received Date |
0350B | Total Assets (EOY) |
0356B | Total Liabilities (EOY) |
(2) SECTION 03 NOT PRESENT
Error Code 724
Invalid Conditions
(1) Field 01ORG is "2" or "3", Field 0313 is present, Fields 0350B and 0356B are both zero, or blank and Field 01COR is not present.
Error Code 724
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Compare the type of trust box checked on the return with Field 01ORG.
If | Then |
Field 01ORG is in error, | Enter the correct code in Field 01ORG |
If the Filer entered 0, dash, N/A, none, or Column B has entries, | Enter 1 in Field 0350B |
If Column B is blank, | SSPND 211 |
Note: If the return is blank or has all zero's throughout, do not correspond for Part IV, enter a 1 in Field 0350B.
Error Code 726
(1) Error Code 726 displayed Fields are:
03D | Gross Income |
>>>> | Gross Income Underprint |
0308 | Total Ordinary Income |
0313 | Total Capital Gain/Loss |
Error Code 726
Invalid Conditions
(1) Field 03D is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or more.
Error Code 726
Correction Procedures
(1) Check for any coding or transcription errors.
Note: The filer may include income in Field 03D that is not shown on the return. That is why we will accept the figure without corresponding if it's more than the underprint or more than Fields 0308 and 0313 combined.
If | Then |
Negative amounts are present in lines 1–7 | Add the positive amounts in lines 1, 2a, 3–7 and input in Field 0308 |
Negative amounts are present in lines 9–12 | Put the positive amount from line 9 or 10 in Field 0313 |
Field 03D is greater than the Underprint | Take Field 03D less Field 0313 and enter in Field 0308 |
Field 03D is less than the Underprint | Bring up the Underprint |
Error Code 728
(1) Error Code 728 displayed Fields are:
01ORG | Organization Code |
05BA1 | Accum. Dist. Ordinary Income |
05BB1 | Accum. Dist. Capital Gains |
053A1 | Accum. Undist. Ordinary Income |
053B1 | Accum. Undist. Capital Gains |
Error Code 728
Invalid Conditions
(1) Field 01ORG is "2" or "3", and Section 05 is not present.
Error Code 728
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Compare the type of trust box checked on the return with Field 01ORG.
(3) At least one amount must be present in Field 05BA1, 05BA2, 053A1, 053B1, 056, 057DC or 058.
(4) If Field 01ORG is correct, correspond for Schedule A.
Note: Do Not correspond for Schedule A on 2006 and prior years. Enter "1" in Field 053A1.
Note: If the filer entered zeros or Fields 05BA1, 05BA2, 053A1 or 053B1 are blank but other parts of the Schedule A are completed, enter a 1 in Field 053A1. You do not need to correspond for Schedule A under these conditions.
Note: If the return is blank or has all zero's throughout, do not correspond for Schedule A, enter a 1 in Field 053A1.
Note: If Part II, Line 29 of Form 5227 is zero or blank, do not correspond for Schedule A, enter a 1 in Field 053A1.
Forms 5768/8871/8872 Sections and Fields
(1) Form 5768 contains Section 01 only.
(2) Forms 8871/8872 contain Sections 01 through 03.
Note: Beginning February 20, 2020, all Form 8872s must be filed electronically. If the organization indicates they could not file electronically because they could not get a user id or password, continue processing the paper return. If a paper Form 8872 is filed and the organization doesn’t indicate that they could not file electronically, pull the return from processing and send it back to the organization.
(3) Should you need to look at an electronically filed Form 8871/8872, you or your lead can look it up at the following website address: http://forms.irs.gov/politicalOrgsSearch/search/basicsearch.jsp.
Section 01
Field Descriptions
(1) Section 01 contains entity data, processing codes, dates and miscellaneous information.
(2) Listed below are the Fields contained in Section 01 showing the Field Designator, title, location on the return, and the maximum length.
Field | Field | LOCATION | LOCATION | MAX. |
---|---|---|---|---|
01EIN | Employer Identification Number | EIN Box Line 1 | EIN Box Line 1 | 9 |
01TIN | TIN | N/A | F-5768 | 9 |
01NC | Name Control/ | Name Control will always be ZZZZ | Underlined/Mail Label Paper 8872 | 4 |
>>>> | Name Control Underprint |
|
| 4 |
01TXP | Tax Period | Transaction Date | Box A (Period Ending) | 6 |
>>>> | Tax Period Underprint |
|
| 6 |
01CCC | Computer Condition Codes | Line 3 | Line B | 10 |
01RCD | Received Date | Date the form was submitted | Date Stamp | 8 |
01COR | Correspondence Indicator | N/A | Edited to the Right of the City State | 2 |
01CRD | Correspondence Received Date | N/A | Edited to the Right of the Correspondence Code | 8 |
01ADC | Audit Code | N/A | Bottom Right Margin | 1 |
01MFT | MFT Code | N/A | F-5768 | 2 |
01TC | Transaction Code | N/A | 5768 - edited to left of line 1 (election) or line 2 (revocation). | 3 |
01LY | Lobby Year Code | N/A | 5768 - year of the date on line 1 or line 2. | 4 |
Field 01 EIN
Invalid Conditions
(1) This Field is invalid if:
It is not numeric,
It is less than nine characters,
The first two digits are: 00, 07-09, 17-19, 28. 29, 49, 78, 79, or 89,
It is all zeros or all nines.
Field 01 EIN
Correction Procedures
(1) Check Field 01EIN with the return. Correct any coding or transcription errors.
(2) If the EIN was entered correctly, search for another valid EIN on the return and attachments and enter the correct number.
(3) If a correct number cannot be determined:
Research using Command Code NAMEB or NAMEE for the correct number.
SSPND 351 if IDRS is not available.
SSPND 320 if more than one number is found or if you are unable to determine a valid EIN.
If EIN is changed from the one the taxpayer used, issue a 3875-C as a non-suspense letter to address on return. Continue processing return.
Note: If another correspondence issue is found, do not send the 3875-C letter.
Note: Do not send Letter 3875-C if:
* less than three digits of the EIN are transposed, different, or missing.
* When CC INOLES indicates the account has been merged to or merged from, or
* An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.
Field 01NC
Name Control/Check Digit
(1) For Electronically filed Forms 8871/8872, Field 01NC will always be ZZZZ.
(2) Field 01NC is the Name Control and Check Digit Field.
(3) Name Control: This Field is located in the Entity Section of the return.
(4) Check Digit: This Field is also a four position Field. There must be blanks in the first two positions and a letter of the alphabet (other than E, G or M) in the third and fourth positions.
Field 01NC
Invalid Conditions
(1) This Field is invalid if:
For Name Control, the first position is not alpha or numeric, the 2nd, 3rd or 4th position is not an alpha, numeric, hyphen, ampersand or blank, and there are any intervening blanks between characters.
For Check Digit, the first two positions are not blank and a letter of the alphabet (other than E, G or M) in the third and fourth positions is not present
Field 01NC
Correction Procedures
(1) Check Field 01NC with the return. Correct any coding or transcription errors. Check Digits have priority over the Name Control. The method for determining the correct Name Control is shown in Document 7071, Name Control Job Aid and (2) through (6) below
If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB, or INOLES to secure the Name Control. If unable to secure the Name Control, SSPND 320.
If IDRS is not available, SSPND 351.
(2) The name control should be the first four characters of the name as follows:
If the organization is a corporation (e.g., name includes "Corporation" , "Inc.", "Foundation", "Fund"), edit the first four characters of the corporation name. Omit the word "the" when followed by more than one word.
If the organization is an individual, trust, or estate, edit the first four characters of the last name of the individual, trustee, beneficiary, or decedent.
If the organization is a political organization or political committee (Section 527), edit the first name of the individual.
(3) If an organization's name contains both "Fund" or "Foundation" and "Trust", apply either corporate or trust name control rules as follows:
If | Then |
The organization name contains the name of a corporation, | apply corporate name control rules (see (2)a. above). |
The organization name contains an individual's name, | apply trust name control rules (see (2)b. above). |
(4) Specific corporate name control examples to be used if "Corporation", "Inc.", "Foundation", or "Fund" are not present are:
Local, Chapter, or Post—Edit the first four characters of the name of the national organization if the words "Local", "Chapter", or "Post" are contained in the name.
Habitat for Humanity — Edit Habi
Little League — Edit Litt
American Legion — Edit Amer
AMVETS — Edit Amer
Boy Scouts of America (BSA) — Edit Boys
BPOE — Edit Bene
FOE — Edit Frat
VFW — Edit Vete
PTA—Edit PTA plus the first letter of the name of the state
PTO or PTSA— Edit the first four characters of the school
(5) Specific trust or estate name control examples are:
Estate—Edit the first four characters of the last name of the decedent
Corporate Trust—Edit the first four characters of the Corporation's name.
Individual trust—Edit the first four characters of the last name of the individual
All other trusts—Edit the first four characters of the last name of the trustee or beneficiary
(6) Specific political organization name control examples are:
Friends of Jane Doe — Edit Jane
Committee to Elect John Smith — Edit John
Citizens for John Doe — Edit John
Field 01TXP
Tax Period
(1) Field 01TXP, Tax Period, is YYYYMM format.
Field 01TXP
Invalid Conditions
(1) This Field is invalid if:
It is not numeric,
Note: The Tax Period on an amended 8871 can be blank.
Month is not 01-12,
It is later than the Processing Date.
Tax period is before 200007.
Field 01TXP
Correction Procedures
(1) Check the return and attachments for the correct Tax Period. Correct any coding or transcription errors.
(2) If the Tax Period is later than the Processing Date, check to see if it is a "Final" return.
For non-final returns, if the tax period is more than three months but less than one year from the current date, correspond for confirmation of the tax period.
If the return is a "Final," use Command Code GTSEC for Section 01 and enter "F" in Field 01CCC. Change the Tax Period to the month preceding the received date.
(3) If the Tax Period is prior to 200007, SSPND 620. Attach Form 4227 stating "non-ADP".
(4) Form 5768 - enter "000000" in 01TXP.
Field 01CCC
Computer Condition Codes
(1) Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from page 1, Line 3 Form 8871 or page 1, Line B for Form 8872. See Exhibit 3.12.12-17 for a description of the codes and their uses.
Field 01CCC
Invalid Conditions
(1) This Field is invalid if:
The entry is other than blank, "F ", "G", or "3",
Field 01CCC
Correction Procedures
(1) Compare the entry on the screen to the entry on the return. Correct any coding or transcription errors.
(2) If the codes were entered correctly, refer to the return and Exhibit 3.12.12-17 to determine which codes are necessary.
(3) If the return is not a Final, delete CCC "F"
Field 01RCD
Received Date
(1) Field 01RCD is the Received Date. It is YYYYMMDD format. This Field is required and is transcribed from the Received Date stamp on page 1 for Form 8872.
(2) For Form 8871 the Received Date is the date the form was submitted electronically
Field 01RCD
Invalid Conditions
(1) This Field is invalid if it is:
Not present,
Not in YYYYMMDD format,
Later than the current processing date,
Not within the valid year, month, day range,
Field 01RCD
Correction Procedures
(1) Compare Field 01RCD with the received date stamp on the return. Correct any coding or transcription errors.
(2) If the Received Date stamp is "invalid" (I.E. 20110115 in lieu of 20120115), correct accordingly.
(3) Determine the received date in the following priority when it is required and there is no valid date stamp or handwritten received date:
Note: If an envelope is not attached use the postmark date stamped on the face of the return.
The envelope postmark or delivery shipment date.
Note: If a date is stamped, the priority list would not be needed; however, if there is more than one received date stamped on the document, the proper date would depend whether the document was properly addressed. If the document is properly addressed but the Service misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used.
Service Center Automated Mail Processing System (SCAMPS) digital date
The Revenue Agent/Officer's signature date
The signature date
The Julian Date in the DLN, minus 10 days
Note: Use signature date only if the signature date is within the current processing year.
Caution: The ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ from the Return Due Date (RDD), regardless of Saturday, Sunday or Holiday extension dates.
Field 01COR
Correspondence Indicator
(1) Field 01COR, Correspondence Indicator, is Edited to the Right of the City, State on Form 8872..
Field 01COR
Invalid Conditions
(1) If Field 01COR is present on Form 8871.
(2) This Field is invalid if other than "11", "12", "13", "14" or blank.
Field 01COR
Correction Procedures
(1) Refer to the Right of the City State to determine the correct code. Correct any coding or transcription errors.
(2) Refer to the return and any attached correspondence to determine the correct code. Correct Correspondence Indicators are:
11—Reply with all information— Use when the taxpayers response to our request is complete; all of the information we requested is provided (Enter the CRD if after the RDD).
12—Reply with some information— Use when the taxpayer provides some of the information we request, (Enter CCC "3").
13—Reply with no information— Use when the taxpayer responds to our inquiry, but does not provide the information we requested, (Enter CCC "3").
14—No Reply—Use when the taxpayer does not respond to our request, (Enter CCC "3").
(3) Delete Field 01COR if present on Form 8871.
Field 01CRD
Correspondence Received Date
(1) Field 01CRD, Correspondence Received Date, is 8 positions in Year, Month, Day (YYYYMMDD) format.
(2) Field 01CRD is Edited to the Right of the Correspondence Code. It is used when correspondence was initiated. The entry reflects the date a reply was received.
Field 01CRD
Invalid Conditions
(1) This Field is invalid if:
It is not numeric or blank,
It is not in YYYYMMDD format,
It is not in valid century, year, month, day range.
If present on Form 8871.
Field 01CRD
Correction Procedures
(1) Refer to Edited date to the Right of the Correspondence Code to determine the correct date. Correct any coding or transcription errors.
(2) Refer to the return and any attached correspondence to determine the correct date. If the filer replied and included all of the requested information, enter the date the reply was received.
(3) Delete Field 01CRD if present on Form 8871.
Field 01ADC
Audit Code
(1) Field 01ADC, Audit Code, is located in the Bottom Right Margin of page 1.
Field 01ADC
Invalid Conditions
(1) This Field is invalid if it is other than 3 (no reply), or blank.
(2) If present on Form 8871.
01TC
Transaction Code
F-5768 Only
(1) Field 01TC, Transaction Code, is located to the left of line 1 (election) or line 2 (revocation).
Field 01TC
Invalid Conditions
(1) This code is invalid if other than 023 or 024.
Correction Procedures
(1) Correction Procedures Form 5768:
Enter "024" in Field 01TC if there is a date entered on line 1.
Enter "023" in Field 01TC if there is a date entered on line 2.
If lines 1 and 2 are both blank, or both are completed, SSPND 211 and correspond.
If no reply, access BMFOLE and take the following actions based on research.
01LY
Lobby Year Code
F-5768 Only
(1) Field 01LY, Lobby Year Code, is located on the dotted portion of line 1 (election) or line 2 (revocation).
Field 01LY Invalid Conditions
(1) Lobby Year Code is present only on Form 5768. It is the year of the date entered on Line 1 or Line 2.
Valid only with Form 5768 (Field 01TC must be 023 or 024).
Must be a valid year in YYYY format.
Cannot be earlier than 1986.
Field 01LY
Correction Procedures
(1) Procedures for Form 5768.
Enter “024” in Field 01TC if there is a date entered on line 1.
Enter “023” in Field 01TC if there is a date entered on line 2.
If lines 1 and 2 are both blank, or both are marked, SSPND 11 and correspond.
If no reply, access BMFOLE and take the following actions based on research:
If | Then |
TC 024 is present but no TO 023 | Enter TC 023 in Field 01TC and enter current year in Field 01LY |
TC 023 is present and an earlier TC 024 | Enter TC 024 in Field 01TC and enter current year in Field 01LY |
Neither TC 023 or TC 024 is present | Enter TC 024 in Field 01TC and enter current year in Field 01LY |
(2) Additional procedures for Field 01LY
If document is not a Form 5768, blank the entry in Field 01LY.
Check for transcription errors and make any necessary corrections.
If the dates on lines 1 and 2 are both blank, or both are completed, SSPND 211 and correspond.
If the taxpayers response supplies a valid year, enter the year in Field 01LY.
If no reply, enter the current year in Field 01LY.
Section 02
Data Address Fields
(1) Section 02 contains address changes.
Section 02
Field Descriptions
(1) Listed below are the Fields contained in Section 02 showing the Field designator, title, location on the return, and maximum length:
| Field | LOCATION | MAX. |
---|---|---|---|
02FAD | Foreign Address | Entity Section | 35 |
02ADD | Street Address | Entity Section | 35 |
02CTY | City | Entity Section | 22 |
02ST | State | Entity Section | 2 |
02ZIP | ZIP Code | Entity Section | 12 |
Field 02FAD
Foreign Address
(1) Field 02FAD is located in the Entity Address Section of the return. This Section will contain data when a foreign address is present on the return. Field 02FAD should not be present on "G" Coded short length returns.
(2) Code & Edit will use //$ to identify the beginning and ending of a foreign country code. For example /EI/$ is edited for Ireland and /GM/$ is edited for Germany.
Field 02FAD
Invalid Conditions
(1) This Field is invalid if any of the following conditions exist:
The Field contains other than alpha, numeric or special characters,
The first position is blank,
Any character follows two consecutive blanks,
There are more than 35 characters present for this Field on the return.
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.
Field 02FAD
Correction Procedures
(1) 1. Correct all coding and transcription errors.
If... | Then... |
Field 02FAD is present |
|
A foreign address is not present on the return |
|
(2) If Form 8822 (Change of Address) is attached to the return, compare the name and address information on the Form 8822 to the return.
If... | Then... |
The information is the same | Take no action and continue processing. |
The information is different |
Note: The lead Tax Examiner is required to batch all Forms 8822 daily and send them to Entity Control for expedite processing. |
Field 02ADD
Street Address
(1) Field 02ADD, Street Address, is located in the Entity Section of the return. This section will contain data on non-preaddressed returns when the address change box has been checked or on preaddressed labels when a change has been indicated.
Field 02ADD
Invalid Conditions
(1) This Field is invalid if any of the following conditions exist:
The street address is present and the first position is blank,
Any character not alphabetic, numeric, blank, hyphen, or slash is present,
There are two consecutive blanks followed by valid characters,
The first position is not alphabetic or numeric.
Field 02CTY
City
(1) Field 02CTY, City, is located in the entity section of the return.
Major City Code
(1) Certain cities within each state are designated "Major Cities" and are assigned a special code of two alpha characters.
The Major City Code represents both the city and state.
ISRP will enter the Major City Code as appropriate.
It is transcribed with no intervening blanks and no other characters in the City or State Fields.
Field 02CTY
Invalid Conditions
(1) This Field is invalid if:
Any character not alphabetic or blank is present,
City is present and the first position is blank,
City is present and the second and third positions are blank,
Any characters follow the first two adjoining blanks,
An invalid Major City Code is present,
Fewer than three characters are present unless a valid Major City Code is present.
(2) Refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations, for valid Major City Codes.
Field 02ST
State
(1) Field 02ST, State, is located in the entity section of the return.
Field 02ZIP
ZIP Code
(1) Field 02ZIP is the ZIP Code. It is located in the entity section of the return.
Field 02ZIP
Invalid Conditions
(1) This Field is invalid if:
Blank,
The fourth and fifth position are 00.
Field 02ZIP
Correction Procedures
(1) Check the Field on the screen with the entry on the return. Correct any coding or transcription errors.
(2) If a valid ZIP Code is not on the return, check any attachments and envelope. Research INOLES, refer to Document 7475.
(3) If a valid ZIP Code cannot be located, use the first three digits of the ZIP Code for the city or state and 01 for the fourth and fifth digits.
Section 03
Field Descriptions
(1) Listed below are the Fields contained in Section 03 showing the Field Designator, title, location on the return, and Field length:
Field | Field | 8871 LOCATION ON RETURN | 8872 LOCATION ON RETURN | Field LENGTH |
---|---|---|---|---|
0310A | Is the Organization Claiming Exemption from Filing Form 8872 | Line 10a Checkbox | N/A | 1 |
0311 | Is the Organization Claiming Exemption from Filing Form 990 | Line 11a Checkbox | N/A | 1 |
0308 | Type of Report | N/A | Line 8 Checkbox | 1 |
0309 | Total Amount of Reported Contributions | N/A | Line 9 | 15 |
0310 | Total Amount of Reported Expenditures | N/A | Line 10 | 15 |
Section 03
Invalid Conditions
(1) Fields 0310A and 0311 are invalid if other than "1" or "2" and must be present on the Initial Form 8871 filed (Initial Notice Box on Line 3 is Checked on the Form 8871).
(2) Field 0308 is valid only if "1" through "8" .
Note: The type of report is based on whether it's an even or odd numbered tax year. In even numbered years the filer must use boxes a, b, c, d, f, g or h. In odd numbered years the filer must use boxes d, e or f. If the filer checks an incorrect box SSPND 211.
(3) Fields 0309 and 0310 are "Dollars only " and are positive or negative.
Note: If an amount greater than $200.00 is present on line 9, a Schedule A must be attached. Correspond if missing.
Note: If an amount greater than $500.00 is present on line 10, a Schedule B must be attached. Correspond if missing.
Section 03
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Refer to the return to verify the entry. Correct any coding or transcription errors.
(3) Check Form 8872, Line 8a through 8h to verify Field 0308.
(4) Fields 0310A and 1311 are "1" for YES and "2" for NO. Check Lines 10a and 11 of form 8871 to verify this Field.
Form 8871/8872
Math/Consistency Errors Priority IV
(1) A priority IV error will display whenever the contents of one Field is inconsistent with another Field or when the math computation is incorrect.
(2) These errors will be assigned a specific Error Code and will be displayed in ascending Error Code order.
(3) The screen display will show the error code assigned and all Fields needed to make the necessary correction.
(4) All errors must be resolved by either:
Correcting the error or,
Suspending the document (SSPND) with the appropriate Action Code.
Error Code 608
Form 8872 Only
(1) Error Code 608 displayed Fields are:
01CCC | Computer Condition Code |
01COR | Correspondence Indicator |
01CRD | Correspondence Received Date |
Error Code 608
Invalid Conditions
(1) Field 01CRD or CCC "3" is present and Field 01COR is not present.
Error Code 608
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If a reply to correspondence is received, enter the appropriate code in Field 01COR.
(3) If correspondence was not initiated, determine whether correspondence is required:
If not, delete the entry in Field 01CRD.
If correspondence is required, correspond with the filer and SSPND 211.
Error Code 610
Form 8872 Only
(1) Error Code 610 displayed Fields are:
01TXP | Tax Period |
01CCC | Computer Condition Code |
01COR | Correspondence Indicator |
01CRD | Correspondence Received Date |
Error Code 610
Invalid Conditions
(1) Field 01COR is "11", and, Field 01CRD is not present.
(2) Field 01COR is "12", "13", or "14", and, Field 01CRD is present.
Error Code 610
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Verify correspondence was required:
If not required, delete Field 01COR.
If required enter the response date in Field 01COR.
If No Reply to IRS initiated correspondence, enter "3" in Field 01CCC and "14" in Field 01COR.
If Incomplete Reply to IRS initiated correspondence, enter "3" in Field 01CCC and "12" or "13" in Field 01COR.
Error Code 612
Form 8872 Only
(1) Error Code 612 displayed Fields are:
01TXP | Tax Period |
01CCC | Computer Condition Code |
01COR | Correspondence Indicator |
01CRD | Correspondence Received Date |
Error Code 612
Invalid Conditions
(1) Field 01COR is "11", and, Field 01CCC "3" is present.
(2) Field 01COR is "12", "13", or "14", and, Field 01CCC "3" is not present.
Error Code 612
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Verify correspondence was required:
If not required, delete Field 01COR.
If Field 01COR is "11" and Field 01CCC is "3", delete Field 01CCC.
If Correspondence Indicator is "12 ", "13" or "14" enter "3" in Field 01CCC.
Form 4720
(1) Form 4720 contains Sections 01 through 03.
Section 01
Field Descriptions
(1) Section 01 contains entity data, processing codes, dates and miscellaneous information.
(2) Listed below are the Fields contained in Section 01 showing the Field Designator, title, location on the return, and the maximum length.
Field | TITLE | LOCATION | MAX LENGTH |
REMIT | Remittance | Blue/Green Money | 11 |
01TIN | Taxpayer Identification Number | EIN Box | 9 |
01TT | Tin Type | Edited to right of TIN box | 1 |
01NC | Name Control | Underlined | 4 |
| Name Control Underprint |
| 4 |
01TXP | Tax Period | Header | 6 |
| Tax Period Underprint |
| 2 |
01CCC | Computer Condition Codes | By Tax Year | 10 |
01RCD | Received Date | Date Stamp | 8 |
01COR | Correspondence Indicator | Dotted Line, Part I Line 1 | 2 |
01CRD | Correspondence Received Date | Dotted Line, Part I Line 2 | 8 |
01CAF | CAF Code |
| 1 |
01ORG | Type of Organization Code | Type of Annual Return Box | 1 |
01ADC | Audit Code | Dotted Line, Question A | 1 |
01PIC | Penalty and Interest Code | Dotted Line, Part I Line 3 | 1 |
01SIG | Signature Code |
| 1 |
01PRE | Preparer Check Box Indicator |
| 1 |
01PSN | Preparer Phone Number |
| 10 |
01PTIN | Preparer PTIN |
| 9 |
01PEN | Preparer EIN |
| 9 |
Field RMIT>
Remittance Amount
(1) Field RMIT> is the Remittance Amount. It is dollars and cents and is the blue/green edited money amount. This Field cannot be changed by Error Resolution.
Field 01TIN
Taxpayer Identification Number (TIN)
(1) Field 01TIN is the Taxpayer Identification Number located in the entity portion of Form 4720.
(2) The TIN is a number assigned by IRS for identification of an individuals or organization tax account. .
Field 01SSN
Invalid Conditions
(1) This Field is invalid if:
It is not numeric,
It is less than nine characters,
It is all zeros or all nines.
Field 01NC
Name Control/Check Digit
(1) Field 01NC is the Name Control and Check Digit Field.
(2) Name Control: This Field is located in the Entity Section of the return.
(3) Check Digit: This Field is also a four position Field. There must be blanks in the first two positions and a letter of the alphabet (other than E, G or M) in the third and fourth positions.
Field 01NC
Invalid Conditions
(1) This Field is invalid if:
For Name Control, the first position is not alpha or numeric, the 2nd, 3rd or 4th position is not an alpha, numeric, hyphen, ampersand or blank, and there are any intervening blanks between characters.
For Check Digit, the first two positions are not blank and a letter of the alphabet (other than E, G or M) in the third and fourth positions is not present.
Field 01NC
Correction Procedures
(1) Check Field 01NC with the return. Correct any coding or transcription errors. Check Digits have priority over the Name Control. The method for determining the correct Name Control is shown in Document 7071, Name Control Job Aid, and (2) through (6) below.
If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB, or INOLES to secure the Name Control. If unable to secure the Name Control, SSPND 320.
If IDRS is not available, SSPND 351.
(2) The name control should be the first four characters of the name as follows:
If the organization is an individual, edit the first four characters of the last name of the individual, trustee, beneficiary, or decedent.
Field 01CCC
Computer Condition Codes
(1) Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from the center portion of the return below the entity section. See Exhibit 3.12.12-17 for a description of the codes and their uses.
Field 01CCC
Invalid Conditions
(1) This Field is invalid if:
The entry is other than blank, "D ", "G", "R", "W", "X", "3" or "7",
CCC "7" is present with both CCCs "D" and "R".
Field 01CCC
Correction Procedures
(1) Compare the entry on the screen to the entry on the return. Correct any coding or transcription errors.
(2) If the codes were entered correctly, refer to the return and See Exhibit 3.12.12-17 to determine which codes are necessary.
(3) If CCCs "7", "D", and "R" are all present, determine the correct CCCs:
If CCC "7"is correct delete the "R" and "D".
If CCC "7"is not correct, delete CCC "7".
Field 01RCD
Received Date
(1) Field 01RCD is the Received Date. It is YYYYMMDD format. This Field is required and is transcribed from the date stamp on page one of the return.
Field 01RCD
Invalid Conditions
(1) This Field is invalid if it is:
Not present,
Not in YYYYMMDD format,
Later than the current processing date,
Not within the valid year, month, day range,
Prior to the ADP date of 197001 for Form 4720-A.
Field 01RCD
Correction Procedures
(1) Compare Field 01RCD with the received date stamp on the return. Correct any coding or transcription errors.
(2) If the Received Date stamp is "invalid" (I.E. 20110115 in lieu of 20120115), correct accordingly.
(3) If the filer indicates on the return or an attachment that an unsuccessful attempt was made to timely file electronically, enter a timely received date.
(4) Determine the received date in the following priority when it is required and there is no valid date stamp or handwritten received date:
Note: If an envelope is not attached use the postmark date stamped on the face of the return.
The envelope postmark or delivery shipment date.
Note: If a date is stamped, the priority list would not be needed; however, if there is more than one received date stamped on the document, the proper date would depend whether the document was properly addressed. If the document is properly addressed but the Service misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used.
Service Center Automated Mail Processing System (SCAMPS) digital date
The Revenue Agent/Officer's signature date
The signature date
The Julian in the DLN, minus 10 days
Note: Use signature date only if the signature date is within the current processing year.
Caution: The ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ from the Return Due Date (RDD), regardless of Saturday, Sunday or holiday extension dates.
Field 01COR
Correspondence Indicator
(1) Field 01COR, Correspondence Indicator , is located on Dotted Portion of Part I, Line 1.
Field 01COR
Invalid Conditions
(1) This Field is invalid if other than "11", "12", "13", "14", or blank.
Field 01COR
Correction Procedures
(1) Refer to Line 4 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors.
(2) Refer to the return and any attached correspondence to determine the correct code. Correct Correspondence Indicators are:
11—Reply with all information— Use when the taxpayer's response to our first request is complete; all of the information we requested is provided. (Enter the CRD if after the RDD.)
12—Reply with some information— Use when the taxpayer provides some of the information we requested.. (Enter CCC "3".)
13—Reply with no information— Use when the taxpayer responds but gives us the information we requested. (Enter CCC "3".)
14—No Reply—Use when the taxpayer does not respond, Enter CCC "3".)
Field 01CRD
Correspondence Received Date
(1) Field 01CRD, Correspondence Received Date, is in Year, Month, Day (YYYYMMDD) format.
(2) Field 01CRD is located on the Dotted Portion of Part I, Line 2. It is used when correspondence was initiated. The entry reflects the date a complete reply was received.
Field 01CRD
Invalid Conditions
(1) This Field is invalid if:
It is not numeric or blank,
It is not in YYYYMMDD format,
It is not in valid century, year, month, day range.
Field 01CRD
Correction Procedures
(1) Refer to the Dotted Portion of Part I, Line 2 to determine the correct date. Correct any coding or transcription errors.
(2) Refer to the return and any attached correspondence to determine the correct date.
Field 01CAF
CAF Indicator
(1) Field 01CAF, CAF Indicator, is no longer edited by Document Perfection. If this Field displays, delete the entry.
Field 01ORG
Organization Code
(1) Field 01ORG, Organization Code , is transcribed based on the type of annual return box checked. This Field is used to identify the type of organization filing the return.
Field 01ORG
Invalid Conditions
(1) This Field is invalid if other than "1", "2", "3" or "4".
Field 01ORG
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If necessary, refer to the return to determine the correct code. Valid codes are:
IF RETURN SHOWS: | CODE |
---|---|
Blank |
|
Form 990-PF Filer | 1 |
Form 990 or 990-EZ Filer | 2 |
Form 5227 Filer | 3 |
Other | 4 |
(3) If blank leave it blank. Blank is valid.
Field 01ADC
Audit Code
(1) Field 01ADC, Audit Code, is located on The Dotted Line Question A.
Field 01ADC
Invalid Conditions
(1) This Field is invalid if other than "3", "4", "5", or blank.
Field 01ADC
Correction Procedures
(1) Refer to Dotted Line Question A to determine the correct code. Correct any coding or transcription errors.
(2) If the Field is other than specified: Determine the correct code and enter it in Field 01ADC.
(3) Audit Code Priority: If more than one Audit Code condition is present, the Audit Code with the lowest number takes precedence.
(4) See IRM 3.12.12.2.4 for a list of valid Audit Codes.
Field 01PIC
Penalty and Interest Code
(1) Field 01PIC is the Penalty and Interest Code. It is located on the Dotted Line, Part I , Line 3.
(2) Valid Penalty and Interest Codes are:
Blank—normal penalty and interest
Code 1—there is precomputed penalty and/or interest on the return and the Received Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Field 01PIC
Invalid Conditions
(1) This Field is invalid if other than blank or 1.
Field 01PIC
Correction Procedures
(1) Correct the Penalty and Interest Code Field if:
It is other than "1".
There is precomputed penalty and/or interest on the return and the correct Received Date (Field 01RCD) is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ after the Return Due Date.
(2) Delete the Penalty and Interest Code Field if:
There is no precomputed penalty and/or interest on the return or
The correct Received Date (Field 01RCD) is either before the Return Due Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Field 01SIG
Signature Code
(1) Field 01SIG indicates whether the return was signed by the Officer or Trustee of the organization. It is located to the right margin of the signature line.
Field 01SIG
Invalid Conditions
(1) This Field is invalid if not a 1 or a 3.
Field 01SIG
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If the return was signed by an Officer or Trustee the code should be a 1 for present.
(3) If an Officer or Trustee didn't sign the return the code should be a 3 for not present.
Field 01PRE
Preparation Indicator
(1) Field 01PRE, Preparation Indicator , is transcribed from the right margin of the Preparers PTIN box.
Field 01PRE
Invalid Conditions
(1) This Field is invalid if other than "1" or blank.
Field 01PRE
Correction Procedures
(1) Refer to the signature area to determine the correct code. Correct any coding or transcription errors. Correct codes are:
Blank—If the signature or name of the preparer is not present.
1—If the signature, name of the preparer, or firm name is present.
Note: A paid preparer may sign the original return by rubber stamp, mechanical device, or computer software.
Field 01PSN
Preparer PTIN
(1) Field 01PSN , Tax Preparer PTIN, is transcribed from the preparer PTIN box in the signature portion of the return on Page 9.
(2) The entries are any combination of numerics except all "zeros" or all " nines". The first character may be a " P".
Field 01PSN
Invalid Conditions/
Correction Procedures
(1) Field 01PSN is invalid if the first position is other than numeric or "P".
(2) Field 01PSN is invalid if the Field is all zeroes or all nines or the first position is "P" and the remaining positions are all zeroes or all nines.
(3) Field 01PSN is invalid if other than the first position is not numerics.
(4) Delete the Field. Do not attempt to correct the Field.
Field 01PEN
Preparer EIN
(1) Field 01PEN, Tax Preparer EIN, is transcribed from the preparer EIN box in the signature portion of the return on Page 9.
(2) The entries are any combination of numerics except all "zeros" or all " nines". The first character may be a " P".
Field 01PEN
Invalid Conditions/
Correction Procedures
(1) Field 01PEN is invalid if the Field is all zeros or all nines.
(2) Field 01PEN is invalid if it is not all numerics.
(3) Delete the Field. Do not attempt to correct the Field.
Section 02
4720 Part I
(1) Listed below are the Fields contained in Section 02 showing the Field designator, title, location on the return, and maximum length:
Field | Field Title | Location | Max Length |
021 | Tax on Undistributed Income | Part I, Line 1 | 15 |
022 | Tax on Excess Business Holdings | Part I, Line 2 | 15 |
023 | Tax on Investments that Jeopardize | Part I, Line 3 | 15 |
024 | Tax on Taxable Expenditures | Part I, Line 4 | 15 |
025 | Tax on Political Expenditures | Part I, Line 5 | 15 |
026 | Tax on Excess Lobbying Expenditures | Part I, Line 6 | 15 |
027 | Tax on Disqualifying Lobbying Expenditures | Part I, Line 7 | 15 |
028 | Tax on Premiums Paid... Contracts | Part I, Line 8 | 15 |
029 | Tax on Entering Prohibited Tax Shelter Transactions | Part I, Line 9 | 15 |
0210 | Tax on Taxable Distributions | Part I, Line 10 | 15 |
0211 | Tax on Unrelated Business Taxable Income | Part I, Line 11 | 15 |
0212 | Tax on SCH M Part I Line 2 501(r)(3) | Part I, Line 12 | 15 |
0213 | Tax on Excess Executive Compensation | Part I, Line 13 | 15 |
0214 | Tax on Private Colleges and Universities | Part I, Line 14 | 15 |
0215 | Total Tax Part I | Part I, Line 15 | 15 |
Section 03
4720 Part II
(1) The chart below shows the Fields for Section 03 including Field Designator, title, location on return, and number of positions. Section 03 Fields are variable length, dollars and cents.
Field | TITLE | LOCATION | MAX LENGTH |
---|---|---|---|
03EIN | Organization EIN | Form 4720, Part II, Column (b) | 9 |
031 | Tax on Self Dealing | Form 4720, Part II, Line 1 | 15 |
032 | Tax on Investments that Jeopardize | Form 4720, Part II, Line 2 | 15 |
033 | Tax on Taxable Expenditures | Form 4720, Part II, Line 3 | 15 |
034 | Tax on Political Expenditures | Form 4720, Part II, Line 4 | 15 |
035 | Tax on Disqualifying Lobbying Expenditures | Form 4720, Part II, Line 5 | 15 |
036 | Tax on Excess Benefits | Form 4720, Part II, Line 6 | 15 |
037 | Tax on Prohibited Transactions | Form 4720, Part II, Line 7 | 15 |
038 | Tax on Taxable Distributions | Form 4720, Part II, Line 8 | 15 |
039 | Tax on Prohibited Benefits | Form 4720, Part II, Line 9 | 15 |
0310 | Total Tax Self Dealer | Form 4720, Part II, Line 10 | 15 |
031B | Part III Total Tax | Form 4720 Part III, Line 1 | 15 |
|
|
|
|
033B | Total Payments | Part III Line 2 | 15 |
03B/R | Balance Due/Overpayment | Part II-B Line 4 | 15 |
|
|
|
|
03G1 | Excess Grassroots Expenditures | Form 4720, Schedule G, Line 1 | 15 |
03G2 | Excess of Lobbying Expenditures | Form 4720, Schedule G, Line 2 | 15 |
03G4 | Excess Lobbying Expenditures-Tax | Form 4720, Schedule G, Line 4 | 15 |
(2) This section is required, and there should be an amount in at least one of the Fields unless one of the following conditions is present:
Field 01CCC Computer Condition Codes, contains CCC "G" or
Field 01ADC Audit Code, contains "4".
Section 03
Form 4720
Invalid Conditions/
Correction Procedures
(1) Section 03 will be identified as extraneous if this section is present, and Audit Code "4" is present in Field 01ADC.
If "Substitute for Return Prepared by EO" is written across the top of the return, delete Section 03.
If the Audit Code is correct, delete Section 03.
If the Audit Code was entered in error, delete the entry in Field 01ADC.
(2) Section 03 will display as a Missing Section if Audit Code "4" is missing and Section 03 is blank.
If Section 03 cannot be perfected from the return, enter Audit Code "4" in Field 01ADC. Do not delete Section 03.
(3) .
Research to determine the taxpayers filing requirement and change Field ORG if necessary.
If research shows Field 0ORG is not correct, enter the correct code in Field 01ORG.
Form 4720
Math/Consistency Errors Priority IV
(1) A priority IV error will display whenever the contents of one Field is inconsistent with another Field or when the math computation is incorrect.
(2) These errors will be assigned a specific Error Code and will be displayed in ascending Error Code order.
(3) The screen display will show the error code assigned and all Fields needed to make the necessary correction.
(4) The Field labeled "CL" will be displayed, for the entry of a Clear Field on records where the possibility that a change or correction may not be needed. All coding and transcription errors must be corrected and all IRM procedures must be applied before entering a "C" in this Field.
(5) All errors must be resolved by either:
Correcting the error or,
Entering a Clear Field or,
Suspending the document (SSPND) with the appropriate Action Code.
Note: Prior to corresponding for any missing information a check of the Status Code on INOLE must be made. If another error comes up, after enterin CCC, R, V and 3 SSPND 351 to Rejects.
Error Code 001
(1) Error Code 001 displayed Fields are:
01TXP | Tax Period |
01CCC | Computer Condition Code |
01RCD | Received Date |
01RDD> | Return Due Date (Generated) |
Error Code 001
Invalid Conditions
(1) Error Code 001 will generate when any of the following conditions is present:
Computer Condition Code "G" is Not Present – The processing date is equal to or more than 2 years and 10 months after the Return Due Date or Received Date (whichever is later) and CCC "W" is not present.
Computer Condition Code "G" is Present – The processing date is equal to or more than 2 years and 10 months after the Return Due Date and CCC "W" is not present.
On any return, the process date is less than two years after the Return Due Date and CCC "W" is present.
Error Code 001
Correction Procedures
(1) Correct all misplaced entries, coding and transcription errors.
(2) Do not send the following returns to Statute Control for clearance. Instead, enter "W" in Field 01CCC and on the return and continue processing:
any return secured by Compliance (i.e., 6020(b))
any return with a TC 59X
any return that is a Substitute for Return prepared by Examination ("SFR" in the margin) with document 13133 ( Expedite Processing Cycle) attached.
(3) Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.
If... | Then... |
Field 01RCD is blank, | 1. Enter the Received Date in Field 01RCD. Use the earliest date if multiple Received Dates are present.
|
CCC "W" was entered incorrectly, | Delete CCC "W" from Field 01CCC. |
The return has a stamp that indicates a previous clearance by Statute Control within the last ninety days, | Enter CCC "W" in Field 01CCC and on the return. Note: Do not send the return to Statute Control. |
The return is not stamped by Statute Control within the last ninety days, | 1. SSPND 310. |
Error Code 001
Rejects Correction
Procedures
(1) When Statute Control returns the cleared document, enter CCC "W" in Field 01CCC and continue processing.
(2) Statue Control request the record to be voided to them, RJECT 640.
Error Code 002
(1) Error Code 002 displayed Fields are:
CL | Clear Field |
01NC | Name Control/Check Digit |
>>>> | Name Control Underprint |
01TIN | Taxpayer Identification Number |
01TXP | Tax Period |
Error Code 002
Invalid Conditions
(1) Error Code 002 will generate when the Name Control mismatched against the National Account Profile (NAP) or the Entity Index File (EIF).
Error Code 002
Correction Procedures
(1) Before taking any additional research steps to resolve Error Code 002, drop the cursor to the bottom of the screen and transmit. This will ensure that any prior changes to the Name Control have posted to the NAP. If Error Code 002 reappears, continue with the remainder of the correction procedures.
(2) When corrections are made to Field 01NC or Field 01TIN, the computer will validate the entries with the NAP and reset the OLE indicators as appropriate upon transmitting the ERS screen.
(3) Correct all misplaced entries, coding and transcription errors.
(4) Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.
(5) If Field 01NC and the Name Control on the return or attachments are the same but differ from the underprint in Field 01NC, research INOLES to determine the correct Name.
If... | Then... |
The Name Control on the return or attachment matches the Name Control on INOLES, | Bring up the Underprint |
The Name on INOLES is different from the Name on the return or attachment, | Research NAMEB/NAMEE for a new TIN. |
(6) If a new EIN is located, verify the Name Control using CC INOLES.
If... | Then... |
The Name on INOLES agrees with the Name on the return or attachment, | 1. Ensure that the entity information matches the return. |
Multiple TINs are located, | 1. SSPND 320 to Entity Control. |
INOLES indicates a "Merge To" (MT) TIN, | Research the "MT" TIN on INOLES. |
The "MT" TIN matches the entity on the return or attachments, | Enter the "MT" TIN in Field 01TIN. |
The "MT" TIN does not match the entity on the return or attachments, | SSPND 320 to Entity Control. |
(7) If the Name on the return or attachment does not agree with the Name on INOLES or there is an indication of a name change, research ENMOD for a new name.
If... | Then... |
The Name on ENMOD agrees with the Name on the return, | Enter "C" in the Clear Code Field. |
The Name Control on ENMOD or INOLES does not agree with the Name Control on the return or attachment, | 1. SSPND 320 to route the return to Entity. |
(8) If the Name change has not been made, research ENMOD for a pending TC 013.
If... | Then... |
A pending TC 013 is present, | Enter "C" in the Clear Code Field. |
A pending TC 013 is not present, | 1. SSPND 320 to route to Entity. |
Error Code 003
(1) Error Code 003 displayed Fields are:
01NC | Name Control/Check Digit |
01TIN | Taxpayer Identification Number |
Error Code 003
Invalid Conditions
(1) Error Code 003 will generate when any of the following conditions is present:
The Check Digit is present but is not valid for the TIN.
The first two positions of the Field are not blank and the last positions is not alphabetic.
Error Code 003
Correction Procedures
(1) Correct all misplaced entries, coding and transcription errors.
(2) Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.
If... | Then... |
The check digit in Field 01NC does not match the return or is not legible, | Enter the Name Control from the return in Field 01NC. |
The SSN on the return is not legible, | Research NAMEB/NAMEE for correct SSN. |
(3) Compare the EIN from NAMEB/NAMEE to the TIN on the return.
If... | Then... |
Research INOLE. The SSN on the return matches the SSN on NAMEB/NAMEE, | (Check INOLE to be sure it's valid before entering the) Name Control from NAMEB/NAMEE in Field 01NC. |
Research indicates a different SSN | Verify the SSN and name on INOLES. |
Name on INOLES matches the name on the return, | 1. Overlay Field 01SSN with the SSN from INOLES. |
Unable to locate an SSN or more than one SSN is located, | 1. SSPND 320 to Entity. |
(4) If IDRS is not available, SSPND 351.
Error Code 004
(1) Error Code 004 displayed Fields are:
CL | Clear Field |
01NC | Name Control/Check Digit |
>>>> | Name Control Underprint |
01TIN | Taxpayer Identification Number |
Error Code 004
Invalid Conditions
(1) Error Code 004 will generate when any of the following conditions is present:
The TIN was not present at the master file (NAP).
The Entity Index File (EIF) and the NAP were not accessed or were not operational, causing a blank underprint in Field 01NC.
Error Code 004
Correction Procedures
(1) Before taking any additional research steps to resolve Error Code 004, drop to the bottom of screen and transmit. This will ensure that any prior changes to the Name Control/SSN have posted to the NAP. If Error Code 004 reappears, continue with the remainder of the correction procedures.
(2) When corrections are made to Field 01NC or Field 01TIN, the computer will validate the entries with the NAP and reset the OLE indicators as appropriate upon transmitting the ERS screen.
(3) Correct all misplaced entries, coding and transcription errors.
(4) Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.
(5) If Field 01NC and the Name Control on the return or attachments are the same but differ from the underprint in Field 01NC, research INOLES to determine the correct Name.
If... | Then... |
The Name control on the return or attachment matches the Name control on INOLES, | Bring up the underprint. |
The Name on INOLES is different from the Name on the return or attachment, | Research NAMEB/NAMEE for a new TIN. |
(6) If a new EIN is located, verify the Name Control using CC INOLES.
If... | Then... |
The Name on INOLES agrees with the Name on the return or attachment, | 1. Ensure that the entity information matches the return. |
Multiple TINs are located, | 1. SSPND 320 to Entity Control. |
INOLES indicates a "Merge To" (MT) TIN, | Research the "MT" TIN on INOLES. |
The "MT" TIN matches the entity on the return or attachments, | Enter the "MT" TIN in Field 01TIN. |
The "MT" TIN does not match the entity on the return or attachments, | SSPND 320 to Entity Control. |
(7) If the Name on the return or attachment does not agree with the Name on INOLES or there is an indication of a name change, research ENMOD for a new name.
If... | Then... |
The Name on ENMOD agrees with the Name on the return, | Enter "C" in the Clear Code Field. |
The Name Control on ENMOD or INOLES does not agree with the Name Control on the return or attachment, | 1. SSPND 320 to route the return to Entity. |
(8) If the Name change has not been made, research ENMOD for a pending TC 013.
If... | Then... |
A pending TC 013 is present, | Enter "C" in the Clear Code Field. |
A pending TC 013 is not present, | 1. SSPND 320 to route to Entity. |
Error Code 007
(1) Error Code 007 displayed Fields are:
01TXP | Tax Period |
01RCD | Received Date |
01CCC | Computer Condition Code |
Error Code 007
Invalid Conditions
(1) Error Code 007 will generate when the Received Date is earlier than the first day of the Tax Period.
Error Code 007
Correction Procedures
(1) Correct all misplaced entries, coding or transcription errors.
(2) Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.
If... | And... | Then... |
If the Received Date stamp is "invalid" (i.e. 20100315 in lieu of 20110315), |
| Change the Received Date to the current year and enter in Field 01RCD. |
The return is an early filed "Final" return, |
| 1. Change the Tax Period to agree with the month before the Received Date and enter in Field 01TXP. |
If the return is not an early filed "Final" return, | The Tax Period ending is less than four months after the Received Date, | 1. SSPND 480 |
The Tax Period ending date has already passed, | Change the Received Date to one day after the Tax Period Ending Date. | |
The Tax Period ending is more than four months after the Received Date, | 1. Correspond for clarification of the tax period. |
Error Code 010
(1) Error Code 010 displayed Fields are:
RMIT> | Remittance |
01TIN | Taxpayer Identification Number |
01NC | Name Control |
|
|
01TXP | Tax Period |
01CCC | Computer Condition Code |
01RCD | Received Date |
01ORG | Organization Code |
01ADC | Audit Code |
01COR | Correspondence Indicator |
01CRD | Correspondence Received Date |
01CAF | CAF Indicator |
01PIC | Penalty Interest Code |
01SIG | Signature Code |
01PRE | Preparation Indicator |
01PSN | Preparer |
01PEN | Preparer EIN |
01PTN | Preparer Telephone Number |
(2) "Any Section other than 01 is present."
Error Code 010
Invalid Conditions
(1) Error Code 010 will generate when the Computer Condition Code, CCC, "G" is present and entries other than 01EIN, 01NC, 01RCD, 01TXP or 01CCC present.
Error Code 010
Correction Procedures
(1) Determine if CCC "G" was input correctly:
Note: See IRM 3.12.38.5.17.1 for additional instructions for determining an amended return.
If... | Then... |
CCC "G" was entered correctly, | 1. DLSEC to delete all sections except Section 01. |
CCC "G" was entered incorrectly, | 1. Enter all necessary data. |
Error Code 011
(1) Error Code 011 displayed Fields are:
RMIT> | Remittence |
01RCD | Received Date |
01CCC | Computer Condition Code |
(2) S03NP
Error Code 011
Invalid Conditions
(1) No money amounts listed in Part III
Error Code 011
Correction Procedures
(1) Correct any transcription or coding errors.
(2) If an amount is present in Section 03 GETSEC 03 and enter the amount.
(3) If no data is present Part III, check Parts I and II and enter amounts into Section 03 .
Error Code 026
(1) Error Code 026 displayed Fields are:
CL | Clear Field |
01TIN | Taxpayer Identification Number |
01TXP | Tax Period |
>>>> | Tax Period Computer |
01CCC | Computer Condition Code |
01ADC | Audit Code |
Error Code 026
Invalid Conditions
(1) The Tax Period Underprint does not agree with the month on the Entity Index File and CCC "F" or "Y" are not present.
Error Code 026
Correction Procedures
(1) Before taking any additional research steps to resolve Error Code 026, drop the cursor to the bottom of the screen and transmit. This will ensure that any prior changes to the Accounting Period have posted to the NAP. If Error Code 026 reappears, continue with the remainder of the correction procedures.
Note: If Form 1128 is attached see IRM 3.12.12.2.10.
(2) Refer to Exhibit 3.12.12-1, for Error Correction procedures.
(3) Refer to Field 01CCC instructions in IRM 3.12.12.9.5.2(3) for Final return procedures.
(4) Correct any coding or transcription errors.
Error Code 030
(1) Error Code 030 displayed Fields are:
(2) Error Code 030 displayed Fields are:
01TXP | Tax Period |
01RCD | Received Date |
01PIC | Penalty Interest Code |
01RDD> | Return Due Date (Generated) |
Error Code 030
Invalid Conditions
(1) If Field 01PIC is "1" and the Field 01RCD is before the Return Due Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Error Code 030
Correction Procedures
(1) Correct any transcription errors.
(2) Delete the Penalty and Interest Code Field if:
There is precomputed penalty and/or interest on the return and
Field 01RCD is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ after the Return Due Date.
(3) Delete the Penalty and Interest Code Field if:
There is no precomputed penalty and/or interest on the return or
Field 01RCD is either before the Return Due Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Error Code 034
(1) Error Code 034 displayed Fields are:
01CCC | Computer Condition Code |
01TXP | Tax Period |
01RCD | Received Date |
01CRD | Correspondence Received Date |
01COR | Correspondence Indicator |
01RDD> | Return Due Date (Generated) |
Error Code 034
Invalid Conditions
(1) Field 01CRD is earlier than Field 01RCD.
(2) Field 01CRD is later than the processing date.
Error Code 034
Correction Procedures
(1) Correct any coding or transcription errors.
(2) The Received Date will either be stamped or edited on the return. If the Received Date is missing or illegible, determine the date in the order listed in IRM 3.12.12.31.6.2(3).
(3) A CRD will be determined from the date the complete reply was received in the processing center.
Refer to the return for the CRD. It is edited on the Edit Sheet, Line 8.
This can be verified by checking the stamped Received Date on the correspondence attached to return.
If more than one Correspondence Received Date is present, use the earliest date.
(4) If "No Reply, or an incomplete reply is received", enter CCC "3" in Field 01CCC and delete Field 01CRD.
Error Code 073
(1) Error Code 073 displayed Fields are:
01CCC | Computer Condition Codes |
01CRD | Correspondence Received Date |
01COR | Correspondence Indicator |
Error Code 073
Invalid Conditions
(1) Field 01CCC is "3" and Field 01CRD is present.
Error Code 073
Correction Procedures
(1) Correct any coding and transcription errors.
(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".
Error Code 100
(1) Error Code 100 displayed Fields are:
S02 | Section 02 |
S03 | Section 03 |
01ADC | Audit Code |
|
|
01CCC | Computer Condition Code |
Error Code 100
Invalid Conditions
(1) Audit Code does not equal 4 and Section 03 is not present.
(2) If Tax Period is prior to 198812 and Field 01ORG is not present and the return is not an amended.
(3) If Tax Period is prior to 200608 and Tax on Prohibited Transactions or Tax on Prohibited Benefits is present.
Error Code 100
Correction Procedures
(1) Correct any coding or transcription errors.
(2) If Audit Code 4 is not present and there are no entries in Section 03, correspond for Section 03 amount(s).
(3) If Field 01ORG is not present research for correct ORG Code.
(4) If Tax Period is prior to 200608, delete Fields 03LJ and 03LK.
Error Code 108
(1) Error Code 108 displayed Fields are:
031 | Tax on Self Dealing |
032 | Tax on Investments |
033 | Tax on Expenditures |
034 | Tax on Political Expenditures |
035 | Tax on Disqualified Lobbying |
036 | Tax on Excess Benefits |
037 | Tax on Prohibited Tax Shelters |
038 | Tax on Taxable Distributions |
039 | Tax on Prohibited Benefits |
0310 | Total Part II |
031B | Total Tax |
>>>> | Total Tax Generated Amount |
033B | Total Payments |
|
|
Error Code 108
Invalid Conditions
(1) Total Tax Generated amount does not match filers Total Tax amount within ≡ ≡ ≡ ≡ ≡ ≡.
(2) Total Payments amount Generated does not match the filers Balance Due/Overpayment amount within ≡ ≡ ≡ ≡ ≡.
Error Code 108
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Correct any errors the filer made in adding the figures for Total Tax and Total Payments amounts.
(3) If the filers figures don't match the generated amounts, use the generated amounts and send the appropriate TPNC.
Error Code 110
(1) Error Code 110 displayed Fields are:
0215 | Total Part I |
033B | Total Payments |
|
|
03B/R | Balance Due/Overpayment |
>>>> | Balance Due/Overpayment Generated Amount |
Error Code 110
Invalid Conditions
(1) Field 03B/R does not equal Field 0215 or Field 033B within ≡ ≡ ≡ ≡ ≡ ≡.
Error Code 110
Correction Procedures
(1) Correct any coding or transcription errors.
(2) Correct any errors the filer made in computing Field 03B/R.
(3) If the filers figures don't match the generated amounts, use the generated amounts and send the appropriate TPNC.
Error Code 200
(1) Error Code 200 displayed Fields are:
01CCC | Computer Condition Code |
01ADC | Audit Code |
01ORG | Organization Code |
Error Code 200
Correction Procedures
(1) Correct 01ORG based on the box checked in entity portion of the Form 4720.
1 = Form 990PF
2 = Form 99*0 and 990EZ
3 = Form 5227
4 = Other
Error Code 201
(1) Error Code 201 displayed Fields are:
01CCC | Computer Condition Code |
01TXP | Audit Code |
01ORG | Organization Code |
038 | Total Tax Taxable Distributions |
039 | Total Tax Prohibited Benefits |
Error Code 201
Invalid Conditions
(1) Tax Period is prior to 198812 and Field 01ORG is not present and the return is not an Amended return.
(2) Tax Period is prior to 200608 and Field 038 or 039 are present.
Error Code 201
Correction Procedures
(1) If amount is present on Field 038 or 039 and Tax Period is prior to 200608, correct the Tax Period.
Error Code 202
(1) Error Code 202 displayed Fields are:
01CCC | Computer Condition Code |
01TXP | Audit Code |
01ORG | Organization Code |
027 | Tax on Disqualifying Lobbying Expenditures |
0211 | Tax on Charitable Unrelated Business Taxable Income |
Error Code 202
Invalid Conditions
(1) Field 01ORG is “1”, Field 027 and 0211 must be blank or zero.
Error Code 202
Correction Procedures
(1) If an amount is in Field 027 and 0211 and 01ORG is not 2, change the 01ORG to 2.
Error Code 203
(1) Error Code 203 displayed Fields are:
01CCC | Computer Condition Code |
01ADC | Audit Code |
01ORG | Organization Code |
021 | Tax on Undistributed Income |
023 | Tax on Investments that Jeopardize |
024 | Tax on Taxable Expenditures |
0211 | Tax on Charitable Unrelated Business Taxable Income |
Error Code 203
Invalid Conditions
(1) Field 01ORG contains a “2”, Fields 021, 023, 024, or 0211, must be blank or zero.
Error Code 203
Correction Procedures
(1) If an amount is present in Fields 021, 023, 024, 0211 or 0213 and 01ORG is not “1” change the 01ORG to “01”.
Error Code 204
(1) Error Code 204 displayed Fields are:
01CCC | Computer Condition Code |
01ADC | Audit Code |
01ORG | Organization Code |
021 | Tax on Undistributed Income |
025 | Tax on Political Expenditures |
026 | Tax on Excess Lobbying Expenditures |
027 | Tax on Disqualifying Lobbying Expenditures |
029 | Tax on being a Party to Prohibited Tax Shelter |
0210 | Tax on Taxable Distributions |
0212 | Tax on SCH M Part I, Line 2 501(r)(3) |
0213 | Tax on Excess Executive Compensation |
0214 | Tax on Private Colleges and Universities |
Error Code 204
Invalid Conditions
(1) Field 01ORG contains a “3”, Fields 021, 025, 026, 027, 029, 0210, 0212, 0213 or 0214 greater than zero error out.
Error Code 204
Correction Procedures
(1) Field 01ORG contains a “3”, Fields 021, 025, 026, 027, 029, 0210, 0212, 0213 or 0214 greater than zero. Change the 01ORG to a “2”.
Error Code 205
(1) Error Code 205 displayed Fields are:
01CCC | Computer Condition Code |
01ADC | Audit Code |
01ORG | Organization Code |
031 | Tax on self-dealing |
032 | Tax on Investments that Jeopardize |
033 | Tax on Taxable Expenditures |
034 | Tax on Political Expenditures |
035 | Tax on Disqualifying Lobbying Expenditures |
036 | Tax on Excess benefit transactions |
037 | Tax on being a Party to Prohibited Tax Shelter Transactions |
038 | Tax Taxable Distributions |
039 | Tax on prohibited benefits |
0310 | Part II Total Tax |
Error Code 205
Invalid Conditions
(1) Field 01ORG equals “1” or “2” or “3”.
Error Code 205
Correction Procedures
(1) Field 01ORG contains a ”1” or “2” or 3”, Fields 031, 032, 033, 034, 035, 036, 037, 038, 039 or 0310 greater than zero. Change the 01ORG to a “4”
Error Code 206
(1) Error Code 206 displayed Fields are:
01CCC | Computer Condition Code |
01ADC | Audit Code |
01ORG | Organization Code |
031 | Tax on Self-Dealing |
032 | Tax on Investments that Jeopardize |
033 | Tax Taxable Expenditures |
034 | Tax Political Expenditures |
035 | Tax Disqualifying Expenditures |
036 | Total Tax Excess Benefit |
037 | Total Tax on Prohibited Transactions |
038 | Total Tax Taxable Distributions |
039 | Total Tax Prohibited Benefits |
0310 | Total Tax Self Dealer |
Error Code 206
Invalid Conditions
(1) If 01ORG equal “4” then Fields 021, 022, 023, 024, 025, 026, 027, 028, 029, 0210, 0211, 0212, 0213, 0214 and 0215 must be blank or zero.
Error Code 206
Correction Procedures
(1) Correct 01ORG to a “1”, “2” or“ “ 3”
Error Code 207
(1) Error Code 207 displayed Fields are:
01CCC | Computer Condition Code |
01ADC | Audit Code |
01ORG | Organization Code |
031 | Tax on Self-Dealing |
S02DP |
|
Error Code 207
Invalid Conditions
(1) If 01ORG equals a “4” and amounts in section 2 are greater than zero.
Error Code 207
Correction Procedures
(1) Correct 01ORG to “1”, “2” or “3”
Error Code 208
(1) Error Code 208 displayed Fields are:
01CCC | Computer Condition Code |
01ADC | Audit Code |
01ORG | Organization Code |
S02DP | Section 02 |
S03DP | Section 03 |
Error Code 208
Invalid Conditions
(1) If 01ORG equals a “4” and amounts in section 2 or 3 are blank.
Error Code 208
Correction Procedures
(1) Enter amount from Field 031 to field 033B.
Manual Computations
(1) The computer will accurately compute the tax on most returns if they have been properly filled out, edited, and transcribed.
(2) It is imperative that tax examiners be able to determine a return requiring manual computation. If the examiner fails to identify such returns, incorrect settlement with the taxpayer will result.
(3) A "manual computation" return usually requires an entry of a correct tax in the Manually Corrected Tax Field.
Note: These corrections override the computer computation of Total Tax. You may, therefore, never use this Field unless and until the transcribed Total Income Tax agrees with the Total Income Tax ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ as you have computed it, and all other transcription is correct.
(4) Document Perfection is instructed to enter CCC "Y" for certain returns that have a change of accounting period on a short period return.
(5) On Form 1120-POL, Document Perfection is instructed to enter a "O" in Field 03CCC, if the return is for a principal campaign committee.
(6) Other returns will go to ERS with an underprint in the Total Tax Field. Therefore, you must examine the entire return to determine if it requires manual verification or not. Before performing the computation, everything must be present and correct in the record.
(7) Original Forms 990-PF and 1120-POL with a Tax Period before 198912 will be manually computed. Forms 990-T with a Tax Period before 199312 will also be manually computed. Compute Total Income Tax using the tax rates for the tax form and tax period involved.
(8) Document Perfection is instructed to enter CCC "Y" for returns that have a change of accounting period on a short period return.
(9) Returns that are 52-53 week filers and those that are initial or final short year need to be manually computed only when they straddle two different tax rates. For these returns as well as change of accounting period returns, the tax must be computed on the actual days or months used.
(10) If the filer indicates 965 or 965-B tax on Form 990-T and they are a fiscal filer (tax periods 201801 through 201811) a blended tax rate is needed. A manual computation will have to be done. See IRM 3.12.12. 71.47.2
Rule of Two
(1) Under normal circumstances, the computer and the taxpayer agree on the computation of tax. This satisfies the Rule of Two.
(2) On most returns with true math errors, the computer and the tax examiner will agree on the computation of tax. This satisfies the Rule of Two.
(3) On a manually computed return with a true math error, the Rule of Two is not satisfied until two tax examiners arrive at the same tax computation.
Specifically Quoted Sections
(1) When a taxpayer has quoted specific sections of the Internal Revenue Code, and the taxpayers tax computation is mathematically verified as correct, it is preferable to accept this computation than to send a taxpayer notice. If the reference is questionable, refer to your manager.
Corrective Procedures
(1) Compute the tax using the manual computation requirements.
(2) Use the credits and additional taxes as you normally would. Compute tax from the Taxable Income through Total Tax Field. If there is no error or the amounts ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, enter the taxpayers amount in Manually Corrected Tax Field.
(3) If there is an error:
Enter the correct tax in Manually Corrected Tax Field.
Attach your tape with two stamps on it or two individual tapes (this applies the Rule of Two). When verifying the 5% or 3% surcharge, a tape is not required.
Correct the document from the point of error.
Assign applicable TPNC. See Exhibit 3.12.12-20 and Exhibit 3.12.12-22.
Pro-Ration Computations
(1) On full year returns straddling different tax rates, Tax is computed by applying the applicable tax rate to the number of days in each period.
(2) On short year returns that straddle different tax rates, you must manually compute (prorate) the tax using the number of days in each period.
(3) The computer has no way of knowing the beginning date and computes for a full year from the ending date.
(4) To identify a return needing proration:
Check the year portion of the Entity Section for a short period or a 52-53 week.
Check the Tax Period for a year that straddles different tax rates.
Check if the return is an "initial" return.
Check for CCC "F".
(5) If any of the above conditions exist, a manual computation is necessary. See Exhibit 3.12.12-29.
Initial or Final Short Two Tax Rates
(1) for the formula for initial or final short period returns with two tax rates.
(2) Sometimes returns require short periods beginning and ending in one year. Special notice of initial and final short period filers whose tax year is all in one year is required. The computer's computation is unreliable because it is using fiscal year rates.
(3) Refer to specific form for manual computation instructions.
52-53 Week Filers
(1) Only returns that straddle different tax rates need to be manually computed.
(2) The formula is the same as on an initial or final short FY return straddling two tax rates. See Exhibit 3.12.12-29.
(3) The Tax Period may not end more than 6 days before or 3 days after the end of the month.
Taxpayer's may file 52-53 week returns. A 52-53 week tax year can end 6 days before or up to 3 days after the end of the month.
If a tax year ends within 3 days after the end of the month, use the previous month in the Tax Period.
Example: If the end of the tax year is May 2, 2005, the Tax Period should be 200504.
If a tax year ends 6 days before the end of the month, use that month in the Tax Period.
Example: If the end of the tax year is April 26, 2005, the Tax Period should be 200504
Annualized Computations
(1) "Y" coded "Change of Accounting Period" returns cover a period of less than 12 months or 52 weeks. These returns are not "initial" or "final" returns.
(2) CCC "Y" must be present on all returns that have a Change of Accounting Period to update the Tax Period on Master File.
Short Period Returns Due to Change of Accounting Period
(1) Annualized Tax with One Tax Rate: See Exhibit 3.12.12-28.
Annualized Two Tax Rates
(1) See Exhibit 3.12.12-28 for the formula for computing annualized tax straddling two tax rates for a change of accounting period.
Manual Verifications
(1) The information provided within this subsection will provide a breakdown of different types of manual verifications.
Controlled Group Returns
Tax Periods Beginning After December 31, 1983
(1) For tax years beginning after 1983 (198412-198805), a corporation with Taxable Income of $1,000,000 or more is liable for the following:
Regular tax, plus
An additional tax equal to the lesser of 5% of its Taxable Income that exceeds $1,000,000 or $20,250.
(2) Members of a controlled group of corporations are treated as one corporation for purposes of figuring any additional tax they must pay because their Taxable Income exceeds $1,000,000.
If the group is liable for the additional tax, each member must pay the tax based on the portion of the $25,000 amount it uses in each tax bracket to reduce its tax.
Example: A Controlled Group consists of Corporations A, B, C, and D. Each files a separate return:
| Taxable Income |
---|---|
A | $500,000 |
B | $400,000 |
C | $100,000 |
D | $100,000 |
Total Taxable Income of Controlled Group |
|
(3) Each controlled Group is subject to the additional 5% tax since the Total Taxable Income of the Group is over $1,000,000. Each Corporation in the Controlled Group submits computation indicating the portion of the additional 5% tax liability, and how much of the additional 5% each corporation has added to its tax.
(4) The computer will not compute this additional tax for controlled groups since the taxable income of the entire group will not be transcribed. The computer will only compute the tax as if the corporations taxable income is less the $1,000,000 (e.g., without the additional 5% surtax, regardless of the amount of taxable income). However, controlled groups have been instructed to include their computations of this additional tax with their tax returns.
Total Tax will underprint if the taxpayer is liable for this additional tax and the tax is included on the return.
Verify the taxpayers arithmetic if the computation is attached and accept if correct (do not question the method the taxpayer uses to determine the amount of the additional 5% tax reported.)
If no computation is attached, and the amount in Total Tax is greater than the underprint, then accept the taxpayers figure (unless another error affecting this amount is found. If so, correct accordingly).
If the amount in Total Tax is less than the underprint, treat as a math error.
(5) Continue with normal corrective procedures.
Controlled Group Returns
Tax Periods Beginning After June 30, 1987
(1) For tax years beginning after June 30, 1987 (198806-198811), a corporation with Taxable Income of $100,000 or more is liable for the following:
Regular tax, plus
An additional tax equal to the lesser of 5% of its Taxable Income that exceeds $100,000 or $11,750.
(2) Members of a controlled group of corporations are treated as one corporation for purposes of figuring any additional tax they must pay because their Taxable Income exceeds $100,000.
If the group is liable for the additional tax, each member must pay the tax based on the portion of the $50,000 amount it uses in Tax Bracket 5 and the $25,000 amount it uses in Tax Bracket 6 to reduce its tax.
Example: A Controlled Group of corporations consists of Corporations A, B, C, and D. Each files a separate return: A Controlled Group consists of Corporations A, B, C, and D. Each files a separate return:
| Taxable Income |
---|---|
A | $40,000 |
B | $20,000 |
C | $20,000 |
D | $30,000 |
Total Taxable Income of Controlled Group |
|
(3) Each Controlled Group is subject to the additional 5% tax since the Total Taxable Income of the Group is over $100,000. Each Corporation in the Controlled Group submits a computation indicating the portion of the additional 5% tax liability, and how much of the additional 5% each corporation has added to its tax.
Total Tax will underprint if the taxpayer is liable for this additional tax and the tax is included on its return.
Verify the taxpayers arithmetic if the computation is attached and accept if correct (do not question the method the taxpayer uses to determine the amount of the additional 5% tax reported).
If no computation is attached, and the amount in Total Tax is greater than the underprint, accept the taxpayers figure (unless another error affecting this amount is found, if so, correct accordingly).
If the amount in Total Tax is less than the underprint, treat as a math error.
(4) Continue with normal corrective procedures.
Controlled Group Returns
Tax Periods 198707-198805
(1) These returns will require proration between two computations.
Controlled Group Returns
Tax Period Beginning 199301
(1) For tax years beginning January 1, 1993, a corporation with Taxable Income over $1,000,000:
Will owe regular tax plus an additional tax equal to the lesser of 5% of its Taxable Income that exceeds $1,000,000 to $10,000,000 (not to exceed $11,750 in tax).
From $10,000,000 to $15,000,000, the taxpayer will pay a regular tax at 35%.
Any corporation or members of a corporation of a Controlled Group that has Taxable Income that exceeds $15,000,000 will pay the above tax plus an additional tax equal to the lesser of 3% of the Taxable Income over $15,000,000 (not to exceed $100,000 in tax).
General Correction Procedures
Form 1041-A and 5578
(1) This Section provides correction procedures to be used by the Error Resolution and Rejects for use by Tax Examiners when processing Exempt Organization (EO) returns paper registers.
Tax Class,
Document Codes, and MFT Codes
(1) Following is the tax class, document code, and MFT code for each EO return covered in this section.
TAX CLASS—DOCUMENT CODES—MFT CODES | |||
---|---|---|---|
Form | Tax | Doc. | MFT |
1041-A | 4 | 81 | 36 |
4720 | 4 | 71 | 50 |
5578 | 9 | 84 | 67 |
Rejecting Returns
(1) Reject a return:
If | Or | Then |
---|---|---|
You cannot perfect the error register from the return and attachments, | The return is so illegible that the proper correction cannot be made, | 1. Reject the return using Action Code "3". |
Validity Errors
(1) There are three general types of errors that will cause a record to print on the error register.
Field Validity Error
Section Validity Error
Math Error
Field Validity Errors
(1) Field Validity Errors are identified with an asterisk before the invalid Field when:
A required Field is missing; or
Entries appear in a Field that should not be present in relation to another Field on the record; or
The Field sign is not in agreement with the required input sign (see the instructions for the individual returns for the appropriate sign).
(2) Correct Field Validity errors as follows:
Compare the return with the error register.
Line out each incorrect Field.
Enter the correct data immediately above the lined-out data.
Enter Action Code "6".
Section Validity Error
(1) Section Validity Errors include:
Missing Section
Extraneous Section
ISRP Error
Terminus Error
(2) A Missing Section error is caused by the absence of required sections:
The error is indicated by an asterisk to the left of section number.
The section generates as Missing because of an existing condition on the error register. Correct by deleting the Field in error or use Action Code "6" to add data to the Missing Section.
Never delete with Action Code "4".
(3) An Extraneous Section error is caused by an unnecessary section being transcribed:
The error is indicated by one pound sign (#) preceding the section number.
Delete the section with Action Code "4" if section is not needed.
(4) An ISRP Error is an error detected by the Integrated Submission & Remittance Processing System:
The error is identified to the left of the section number in Figure 3.12.12-4.
For the ISRP errors shown below, verify coding and transcription errors. If no corrections, use Action Code "7 ".
Error # | Description |
---|---|
#1 | Key Verifier attempted to change the check digit or changed four or more of the digits in the TIN, and the ISRP operator encountered a required section as "missing ". |
#3 | Section ended at an invalid point. |
#4 | Invalid Field length. |
#5 | The ISRP operator input the same section more than once. The computer program will drop all duplicate sections and will display (on the error register) the first section encountered. |
(5) Terminus Error. A terminus error indicates that there is a non-numeric character in a numeric Field or that the format of the section is incorrect:
The error is identified by two asterisks to the left of the section number.
All data must be entered for all Fields in the section.
If no data, delete section with Action Code "4".
Math Errors
(1) Math Error. A math error is caused when the computer's computation differs from the taxpayers entry or the transcribed amount.
The error is indicated by underprinting the transcribed amount with the computer generated amount.
(2) Correction procedures for individual forms are located in this IRM within each form subsection.
Invalid Correction Attempt
(1) An invalid correction attempt is indicated by an "AA" printed to the right of the DLN.
Correct all errors identified on the error register as if no attempt had been made to correct it before.
When all Fields are correct, enter Action Code "7" to the left of section 01 on the error register.
Action Codes
(1) Valid Action Codes are "0", "1", "3", "4", "5", "6", and "7". At least one action code must be entered on the error register to clear the record to good tape:
Action Codes, "0", "1", "3" and "7" are always entered to the left of Section 01.
Action Codes "4", "5", and "6" are entered to the left of the appropriate section number.
(2) ACTION CODE "0"—Yield to taxpayers figures.
When this code is used, no other code can be used on the same correction attempt.
This code may never be used until the data printed on the error register is correct.
This code is used when the computation of tax by the computer is to be disregarded and the taxpayers computation of tax is accepted as correct.
(3) ACTION CODE "1"—Taxpayer math error out of tolerance.
When this code is used, no other code can be used on the same correction attempt.
All validity errors must be corrected before this code is used.
A taxpayer math error notice code must be used with this code.
(4) ACTION CODE "3"—Document is unprocessable.
When this code is used, no other code can be used on the same correction attempt.
When this code is used, pull the document from the block and sign it out using "R" and the date.
(5) ACTION CODE "4"—Deletes any section, except 01, Missing, and computer generated.
Action Codes "5" and "6" may be used with Action Code "4" for other sections on the same correction attempt.
When this code is used, the section will be deleted from the error register.
Do not delete a Missing Section with Action Code "4".
(6) ACTION CODE "5"—Adds a section other than Section 01.
Action Codes "4" and "6" may be used with Action Code "5" for other sections on the same correction attempt.
When this code is used, enter the Alpha Field Designators, Field data, and appropriate Field breakers for only the Fields that must contain data.
(7) ACTION CODE "6"—Changes Field(s) in any section.
Action Codes "4" and "5" may be used for other sections with Action Code "6" on the same correction attempt.
When this code is used, enter the correct data above the Field and the appropriate Field breaker if necessary.
At least one Field in the section must be corrected.
When changing a Field with Action Code "6", use a "#" to make the Field negative, or a "," to make the Field positive. If the value of the Field remains the same, do not enter a Field breaker.
Note: When blanking or correcting a Field in a section with fixed length Fields, always enter the encircled number of positions for the Field which will not contain data. A fixed-length Field is a Field with no Field breaker.
Example: If the number of characters for the Field is 4 and only 3 characters will be input, encircle 1 after to entry to show the number of blanks. If the entire Field will be blank, encircle 4.
(8) ACTION CODE "7"—Dummy Correction
This code is used when the record appears on the error register for a validity error and the data transcribed is correct.
This code must not be used unless all of the data printed on the error register is correct.
Received Date
(1) A Received Date is required on all Exempt Organizations returns.
(2) If the Received Date stamp is "invalid" (i.e. 20110115 in lieu of 20120115), correct accordingly.
(3) Determine the received date in the following priority when it is required and there is no valid date stamp or handwritten received date:
The envelope postmark or delivery shipment date.
Note: If a date is stamped, the priority list would not be needed; however, if there is more than one received date stamped on the document, the proper date would depend whether the document was properly addressed. If the document is properly addressed but the Service misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used.
Service Center Automated Mail Processing System (SCAMPS) digital date
The Revenue Agent/Officer's signature date
The signature date
The Julian Date in the DLN
Note: Use signature date only if the signature date is within the current processing year.
Caution: The ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ from the Return Due Date (RDD), regardless of Saturday, Sunday or Holiday extension dates.
Form 1041-A
General
(1) This section provides instructions for correcting error and reject conditions for Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts.
Form 1041-A
Section 01
(1) The chart below shows Section 01 Error Register Fields including Alpha Field Designator, title, location , and number of positions:
Field | TITLE | LOCATION | MAX LENGTH |
---|---|---|---|
A | Remittance | Blue/Green Money | 11 |
B | Employer Identification Number | EIN Block | 9 |
C | Name Control | Underlined | 4 |
| Name Control Underprint |
| 4 |
D | Tax Period | Top of Return | 6 |
| Tax Period Underprint |
| 2 |
E | Computer Condition Codes | Under OMB Number | 10 |
F | Received Date | Date Stamp | 8 |
G | Correspondence Indicator | On City Line | 2 |
H | Correspondence Received Date | On City Line | 8 |
I | CAF Code |
| 1 |
J | Daily Delinquency Penalty | On Part II Title Line | 6 |
K | Penalty and Interest Code | Right Margin next to EIN Box. | 1 |
L | Entity Underprint Code |
| 1 |
M | Preparation Indicator | Bottom Right Margin Prepares PTIN Box | 1 |
N | Preparer SSN | Part IV Signature Block | 9 |
O | Preparer PTIN | Part IV Signature Block | 9 |
P | Preparer Phone Number | Part IV Signature Block | 10 |
Field 01-A
Remittance Amount
11 Positions
(1) Field 01-A, Remittance Amount, is dollars and cents and is the Blue/Green edited money amount.
Field 01-B EIN
9 Positions
(1) Field 01-B, EIN, is located in the EIN block.
Field 01-B
Invalid Conditions/ Correction Procedures
(1) Field 01-B will asterisk if any of the following conditions are present:
This Field is not present or is not all numeric.
The EIN is all zeros or all nines.
The first two digits are 00, 07-09, 17-19, 28, 29, 49, 78, 79 or 89.
(2) Analyze the return and attachments for a valid EIN.
If a valid EIN is found, correct Field 01-B.
If a valid EIN cannot be found on the return, research.
If research locates a number, correct Field 01-B.
(3) If research locates multiple EINs for the same organization, research using Command Code INOLES for all EINs. If multiple EINs are on INOLES, reject to Entity stating "Multiple EINs".
(4) If research does not locate an EIN, route the case to Entity for assignment of an EIN.
(5) If EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return unless there is another correspondence issue present. Continue processing the return.
Note: Do not send Letter 3875-C if:
* less than three digits of the EIN are transposed, different, or missing.
* When CC INOLES indicates the account has been merged to or merged from, or
* An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.
Field 01-C
Name Control/Check Digit
(1) Field 01-C, Name Control or Check Digit, is edited (underlined) or located on the mail label.
(2) This Field must have 1 to 4 characters (alpha, numeric, ampersand, hyphen). It may have 1 to 3 blanks. The Name Control and Check Digit each have their own validity tests.
Field 01-C
Name Control
Invalid Conditions/ Correction Procedures
(1) This Field is invalid if:
For Name Control, the first position is not alpha or numeric, the 2nd, 3rd or 4th position is not an alpha, numeric, hyphen, ampersand or blank, and there are any intervening blanks between characters.
For Check Digit, the first two positions are not blank and a letter of the alphabet (other than E, G or M) in the third and fourth positions is not present.
(2) If the correction entry is less than 4 characters, enter and circle the number of remaining positions.
(3) The name control should be the first four characters of the name as follows:
If the organization is a corporation (e.g., name includes "Corporation" , "Inc.", "Foundation", "Fund"), edit the first four characters of the corporation name. Omit the word "the" when followed by more than one word.
If the organization is an individual trust or estate, edit the first four characters of the last name of the individual, trustee, beneficiary, or decedent.
If the organization is a political organization or political committee (Section 527), edit the first name of the individual.
(4) If an organization's name contains both "Fund" or "Foundation" and "Trust", apply either corporate or trust name control rules as follows:
If | Then |
---|---|
The organization name contains the name of a corporation, | apply corporate name control rules (see (3)a. above). |
The organization name contains an individual's name, | apply trust name control rules (see (3)b. above). |
(5) Specific corporate name control examples to be used if "Corporation", "Inc.", "Foundation", or "Fund" are not present are:
Local, Chapter, or Post—Edit the first four characters of the name of the national organization if the words "Local", "Chapter", or "Post" are contained in the name.
Habitat for Humanity — Edit Habi
Little League — Edit Litt
American Legion — Edit Amer
AMVETS — Edit Amer
Boy Scouts of America (BSA) — Edit Boys
BPOE — Edit Bene
FOE — Edit Frat
VFW — Edit Vete
PTA—Edit PTA plus the first letter of the name of the state
PTO or PTSA— Edit the first four characters of the school
(6) Specific trust or estate name control examples are:
Estate—Edit the first four characters of the last name of the decedent
Corporate Trust—Edit the first four characters of the Corporation's name.
Individual trust—Edit the first four characters of the last name of the individual
All other trusts—Edit the first four characters of the last name of the trustee or beneficiary
(7) Specific political organization name control examples are:
Friends of Jane Doe — Edit Jane
Committee to Elect John Smith — Edit John
Citizens for John Doe — Edit John
(8) Below are general instructions for correcting the invalid character "%" in Field 01-C, Name Control, for all paper register forms in IRM 3.12.12.
IF... | THEN... |
---|---|
the invalid character "%" was entered by ISRP in Field 01-C and there is a "care of" Name, | 1. research Master Filed using Command Code INOLE: |
there is no "care of" Name, | 1. verify the Name Control using Command Code INOLE. |
Field 01-C
Check Digit
Invalid Conditions/ Correction Procedures
(1) Check Digit must have blanks in the first two positions and a letter of the alphabet in the third and fourth positions ("E", "G" and "M" are invalid).
(2) When correcting, enter an encircled "2" followed by two alpha characters.
Always use the Check Digit as the first correction choice for an invalid Name Control/Check Digit.
If there is no Check Digit, use the Name Control.
(3) If the check digit Field has an asterisk but it is obviously correct, check for transcription error in EIN. The computer will recompute and validate the Check Digit for the EIN input.
Name Control Underprint
(1) The Name Control Underprint is designed to reduce the number of Unpostable Codes 303 and occurs when the transcribed Name Control does not agree with the Name Control for the EIN on the Entity Index File (EIF).
Name Control Underprint
Correction Procedures
(1) Compare the entries in Fields 01-B, EIN, and 01-C, Name Control, with the return to determine the corrective action.
If | And/Or | Then |
---|---|---|
The EIN on return and EIN in Field 01-B do not agree, |
| Correct Field 01-B to agree with the return. Enter "1" in Field 01-K, Entity Underprint Code |
The Name Control on the return and Field 01-C do not agree, | Or Name Control was transcribed incorrectly, | Change Field 01-C to agree with Name Control underprint. |
Correction does not agree with the Name Control underprint, |
| Enter "1" in Field 01-K. |
The Name Control edited on return agrees with Name Control in Field 01-C, | And name is illegible or coded wrong, | Change Field 01-C to agree with Name Control underprint. |
No obvious error, |
| Research using INOLES, NAMEE, or NAMEB. |
Another EIN is found for the entity on the return, |
| Change Field 01-B to the correct EIN and enter "1" in Field 01-K. |
The EIN is correct and taxpayer merely rearranged name on return, |
| Change Field 01-C to agree with the Name Control on INOLES. Enter "1" in Field 01-K if Name Control does not match underprint. |
The EIN on return is correct but Name Control on BMF is not conforming to acceptable rules for Name Controls, |
| Reject case to Entity for resolution. |
The EIN on return and Field 01-B agree but do not agree with name on BMF, |
| Reject case to Entity for resolution. |
Field 01-D
Tax Period
6 Positions
(1) Field 01-D, Tax Period, is edited to the top right of the year. The first valid tax period for Form 1041-A is 197012.
Field 01-D
Invalid Conditions/ Correction Procedures
(1) Field 01-D must be present and numeric:
Determine the correct Tax Period.
Enter correct Tax Period in Field 01-D.
(2) Field 01-D will asterisk if the year and month are greater than the year and month of the processing date:
If | And | Then |
---|---|---|
The Tax Period is transcribed correctly, | It is not a final return, | a. If Tax Period is less than 4 months after the Error Register date, reject for processing at a later date. |
The Tax Period is transcribed correctly, | It is a final return, | 1. Enter CCC "F" in Field 01-E, Computer Condition Codes, if necessary and, |
(3) Field 01-D will asterisk if the processing date is later than 2 years and 10 months after the Return Due Date or the Received Date, whichever is later, and CCC "W" is not present in Field 01-E, Computer Condition Codes.
If | And | Then |
---|---|---|
The Tax Period on the return is not transcribed or coded correctly, |
| Enter the correct Tax Period in Field 01-D. |
The Received Date is not transcribed correctly, |
| Enter the correct Received Date in Field 01-F, Received Date. |
The Tax Period and Received Date are transcribed correctly, | The return indicates clearance by Statute Control, | Enter CCC "W" in Field 01-E and continue processing. |
The Tax Period and Received Date are transcribed correctly, | The return has not been cleared by Statute Control, | Reject to Statute. Note: Do not send to Statute any return with "599XX", "Prepared By Exam", or "Secured by Compliance". |
(4) Field 01-D will asterisk if Field 01-E contains CCC "G", and the processing date is equal to or later than 2 years and 10 months after the Return Due Date and CCC "W" is not present.
If | And | Then |
---|---|---|
the Tax Period on the return is not transcribed or coded correctly, |
| enter the correct Tax Period in Field 01-D. |
the Received Date is not transcribed correctly, |
| enter the correct Received Date in Field 01-F. |
the Tax Period and Received Date are transcribed correctly, | the return is NOT amended, | delete CCC "G" from Field 01-E. |
the Tax Period is transcribed correctly, | CCC "G" is correct, | reject the return to Statute control for clearance. |
(5) Fields 01-D and 01-E will asterisk if Field 01-E contains CCC "W" and the processing date is less than two years after the Return Due Date.
If the Tax Period on the return is not transcribed or coded correctly, enter the correct Tax Period in Field 01-D.
If the Tax Period is transcribed correctly, delete the CCC "W" from Field 01-E.
Tax Period Underprint
(1) The Tax Period will Underprint if there is a discrepancy between the Current Fiscal Year Month Period and the Month of the Tax Period, and CCC "F" is not present.
(2) See Exhibit 3.12.12-1 for Error Correction procedures or Exhibit 3.12.12-2 for Reject procedures.
Note: The Tax period will not underprint when CCC "F" is present.
Field 01-E
Computer Condition Codes
10 Positions
(1) Field 01-E, Computer Condition Codes (CCC), is edited under the OMB number on Form 1041-A.
(2) Valid Computer Condition Codes are "F", "G", "R", "V", "W", "3", and "7".
Field 01-E
Invalid Conditions/ Correction Procedures
(1) Field 01-E will asterisk if other than specified or a CCC appears more than once:
If | Then |
---|---|
There is a transcription error, | Enter the correct CCC in Field 01-E. |
Field 01-E has been transcribed correctly, | 1. Determine if a CCC should be present. |
(2) Fields 01-E and 01-J, DDP, will asterisk if CCC "V" and Field 01-J are both present.
If | Then |
---|---|
The attachments show reasonable cause for late filing. See IRM 3.12.12.2.6.8 , | Delete Field 01-J. |
Reasonable cause has been established by a Revenue Officer or Examination, | Delete Field 01-J. |
Reasonable cause has not been established, | Delete CCC "V". |
(3) Field 01-E will asterisk if CCC "G" is present and any data beyond the Received Date (Field 01-F) is present.
If | Then |
---|---|
CCC is correct, | Delete any data beyond Field 01-F, Received Date. |
CCC is not correct, | 1. Delete CCC "G" from Field 01-E. |
(4) Field 01-E will asterisk if CCC "G" is present and a CCC other than CCC "W" is present.
If | Then |
---|---|
The correct CCC is "G", | Delete any CCC other than "G" or "W". |
CCC "G" is not correct, | Delete CCC "G" from Field 01-E and enter any missing data in Section 01. |
(5) Fields 01-E and 01-D, Tax period, will asterisk if CCC "W" is present and the processing date is less than two years after the Return Due Date.
If | Then |
---|---|
The Tax Period is not transcribed or coded correctly, | Enter the correct Tax Period in Field 01-D, |
The Tax Period is transcribed correctly, | Delete CCC "W" in Field 01-E. |
(6) CCC "7" cannot be present with CCC "R":
If CCC "7" is correct, delete CCC "R".
If CCC "7" is not correct, delete CCC "7."
(7) Fields 01-E and 01-H, Correspondence Received Date, will asterisk if CCC "3" is present and Field 01-H is present.
Determine if the return is a "no reply ". If so, delete Field 01-H.
If the return is not a "no reply", delete CCC "3".
(8) If CCC "3" is present and Field 01-G, Correspondence Indicator, is not present:
If "no reply" to IRS initiated correspondence, enter Correspondence Indicator "14 ".
If "incomplete reply" to IRS initiated correspondence, enter Correspondence Indicator "12" or "13".
If the return is not a "no reply", delete CCC "3" and enter the correct Correspondence Received Date in Field 01-H, and Correspondence Indicator in Field 01-G.
Field 01-F
Received Date
8 Positions
(1) Field 01-F, Received Date, is in century/year/month/day (YYYYMMDD) format.
Field 01-F
Invalid Conditions/ Correction Procedures
(1) Field 01-F must be numeric and present. Determine the date and enter it in Field 01-F.
(2) If the Received Date is later than the error register date, determine the correct received date and enter it in Field 01-F.
(3) The year and month digits cannot be earlier than the year and month of the Tax Period. If the Received Date is earlier than Field 01-D:
If Fields 01-D and 01-F are transcribed correctly and the Tax Period is not after the error register date, enter the received date as the first day after the Tax Period.
If Field 01-D is after the error register date.
(4) The Received Date is prior to the ADP date (Tax Period 197012):
If | Then |
---|---|
The Received Date is wrong, | Change Field 01-F to the Received Date shown on the return. |
The return is prior to ADP and it agrees with Field 01-D, | Reject to NMF |
(5) If Remittance is present and the Received Date is not later than the Return Due Date, both Fields will asterisk on RAW only. Clear with Action Code "7".
(6) Fields 01-F and 01-E, Computer Condition Codes, will asterisk if CCC "V" is present and Field 01-F is not later than the Return Due Date.
If the Received Date on the return does not agree with Field 01-F, correct Field 01-F.
If the Received Date is correct, delete CCC "V".
(7) If the Received Date is missing, determine a date using procedures in IRM 3.12.12.84.6.
Field 01-G
Correspondence Indicator
2 Positions
(1) Field 01-G, Correspondence Indicator, is edited on the city line.
(2) See Exhibit 3.12.12-6 for valid Correspondence Indicators.
Field 01-G
Invalid Conditions/ Correction Procedures
(1) If code is other than specified:
If | Then |
---|---|
response to IRS initiated correspondence is attached, | enter Correspondence Indicator "11" in Field 01-G. |
no reply, | enter "3" in Field 01-E, Computer Condition Codes, and "14" in Field 01-G. |
partial reply, | enter "3" in Field 01-E, Computer Condition Codes, and "12" or "13" in Field 01-G. |
no correspondence was issued, | delete Field 01-G |
(2) Fields 01-G and 01-H, Correspondence Received Date, will asterisk if code is present and Field 01-H is not present or vice versa.
If | Then |
---|---|
response to IRS initiated correspondence is attached, | enter Correspondence Indicator "11" in Field 01-G. and Correspondence Received Date in Field 01-H. |
no reply, | delete Field 01-H if present. Enter "3" in Field 01-E, Computer Condition Codes, and "14" in Field 01-G. |
partial reply, | delete Field 01-H if present. Enter "3" in Field 01-E, Computer Condition Codes, and "12" or "13" in Field 01-G. |
no correspondence was issued, | delete Field 01-G and Field 01-H, Correspondence Received Date. |
(3) Fields 01-E and 01-G will asterisk if CCC "3" is present and Field 01-G is blank.
If | Then |
---|---|
response to IRS initiated correspondence is attached, | delete CCC "3" , and enter Correspondence Indicator "11" in Field 01-G and Correspondence Received Date in Field 01-H. |
no reply, | enter "14" in Field 01-G. |
partial reply, | enter "12" or "13" in Field 01-G. |
no correspondence was issued, | delete CCC "3". |
Field 01-H
Correspondence Received Date
8 Positions
(1) Field 01-H, Correspondence Received Date, is in Century, Year, Month, Day (YYYYMMDD) format, and is edited on the City Line.
Field 01-H
Invalid Conditions/ Correction Procedures
(1) This Field will asterisk if present and any of the following conditions exist:
Not all numeric
The date is equal to or earlier than Field 01-F, Received Date.
The date is later than the error register date.
This Field is present and Field 01-G, Correspondence Indicator, is blank or vice versa. Field 01-G will also asterisk.
(2) Follow correction procedures for Field 01-F in IRM 3.12.12.85.7.
(3) If the reply was received prior to the Return Due Date, delete Fields 01-G and 01-H.
(4) Fields 01-E, Computer Condition Codes, and 01-H, Correspondence Received Date, will asterisk if Field 01-E contains CCC "3" and Field 01-H is present.
If "no reply" to IRS correspondence, delete Field 01-H.
If a reply to IRS correspondence is attached, delete CCC "3" and enter a Correspondence Indicator in Field 01-G.
Field 01-I
CAF Code
1 Position
(1) Field 01-I, CAF Code, is no longer edited by Code and Edit.
(2) If Field 01-I asterisks, delete the entry.
Field 01-J
Daily Delinquency Penalty (DDP)
6 Positions
(1) Field 01-J, Daily Delinquency Penalty (DDP), is dollars only and edited on the Part II Title Line.
(2) The daily penalty for not filing by the return due date is $10 a day not to exceed $5,000.
Field 01-J
Invalid Conditions/ Correction Procedures
(1) Field 01-J will asterisk if it is over $5,000, ends in a number other than "0" (zero), or is not numeric.
(2) Correct any transcription errors.
(3) If the amount exceeds $5,000 or ends in other than "0" (zero):
Determine the correct amount by multiplying the number of days from the Return Due Date to the Received Date times $10, not to exceed $5,000.
Enter the amount in Field 01-J.
(4) If the last digit of the amount is other than zero:
If | And | Then |
---|---|---|
The amount was transcribed correctly, |
| Correct Field 01-J. |
The amount was transcribed correctly, | The amount was determined by a Revenue Officer or Examination, | Reject the return for contact with the preparer of the penalty. DO NOT change the amount unless notified by the preparer of the penalty to do so. |
The amount was transcribed correctly, | The taxpayer computed the amount, | Determine the correct amount as in IRM 3.12.12.85.11.1 above and enter the correct amount in Field 01-J. |
(5) Fields 01-J and 01-E, Computer Condition Codes, will asterisk if Field 01-E contains CCC "V".
If | Then |
---|---|
The attachments show reasonable cause for late filing. See IRM 3.12.12.2.6.8 , | Delete Field 01-J. |
Reasonable cause has been established by a Revenue Officer or Examination, | Delete Field 01-J. |
Reasonable cause has not been established, | Delete CCC "V". |
(6) Fields 01-J and 01-F, Received Date, will asterisk if Field 01-J is present and Field 01-F is not after the Return Due Date.
If the Received Date is correct, delete Field 01-J.
If the Received Date is not correct, change Field 01-F.
Field 01K
Penalty and Interest Code
1 Position
(1) Field 01K, Penalty and Interest Code is located to the right of Field 01EIN in the right margin.
(2) Valid Penalty and Interest Codes are:
Blank—normal penalty and interest
≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
(3) See IRM 3.12.12.2.3 for Return Due Dates.
Field 01K
Invalid Conditions/
Correction Procedures
(1) Correct the Penalty and Interest Code Field if:
It is other than 1.
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Note: ≡ ≡ ≡ ≡"≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
(2) Delete the Penalty and Interest Code if:
There is no precomputed penalty and/or interest on the return or
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Field 01-L
Entity Underprint Code
1 Position
(1) Field 01-L, Entity Underprint Code . This Field will be used to clear the Name Control and Tax Period underprint when the underprint and the error register Field do not agree. This Field will never asterisk.
Caution: The error register will not clear until the correct code is used or the underprint agrees with the entry.
Correction Procedures
(1) Follow the Name Control and Tax Period procedures in Exhibit 3.12.12-1.
(2) When the error register Field and the underprint do not agree, enter the appropriate code as follows:
Code 1—Clear Name Control underprint
Code 2—Clear Tax Period underprint
Code 3—Clear both underprint Fields (Use this code only if both name control and tax period Fields are underprinted.)
(3) If an invalid code or the correct code is not used, the record will loop with no change to the underprint Fields.
Field 01-M
Preparation Indicator
(1) Field 01PRE, Preparation Indicator , is transcribed from the bottom right margin of the Preparers PTIN box.
Field 01-M
Invalid Conditions
(1) This Field is invalid if other than "1" or blank.
Field 01-M
Correction Procedures
(1) Refer to the signature area to determine the correct code. Correct any coding or transcription errors. Correct codes are:
Blank—If the signature or name of the preparer is not present.
1—If the signature, name of the preparer, or firm name is present.
Note: A paid preparer may sign the original return by rubber stamp, mechanical device, or computer software.
Field 01-N
Preparer SSN/PTIN
(1) Field 01N , Tax Preparer SSN/PTIN, is transcribed from the preparer PTIN box in the signature portion of the return.
(2) The entries are any combination of numerics except all "zeros" or all " nines". The first character may be a " P".
Field 01N
Invalid Conditions/
Correction Procedures
(1) Field 01N is invalid if the first position is other than numeric or "P".
(2) Field 01N is invalid if the Field is all zeroes or all nines or the first position is "P" and the remaining positions are all zeroes or all nines.
(3) Field 01N is invalid if other than the first position is not numerics.
(4) Delete the Field. Do not attempt to correct the Field.
Field 01O
Preparer EIN
(1) Field 01O, Tax Preparer EIN, is transcribed from the preparer EIN box in the signature portion of the return.
(2) The entries are any combination of numerics except all "zeros" or all " nines". The first character may be a " P".
Field 01O
Invalid Conditions/
Correction Procedures
(1) Field 01O is invalid if the Field is all zeros or all nines.
(2) Field 01O is invalid if it is not all numerics.
(3) Delete the Field. Do not attempt to correct the Field.
Form 1041-A
Section 03
Error Register Fields
(1) The chart below shows Section 03 Error Register Fields including Alpha Field Designator, title, location, and number of positions:
Field | TITLE | LOCATION | MAX LENGTH |
03A | Total Income | Part I, Line 9 | 12 |
03B | Total Assets BOY | Part IV, Line 38(a) | 12 |
03C | Total Assets EOY | Part IV, Line 38(b) | 12 |
03D | Total Liabilities BOY | Part IV, Line 42(a) | 12 |
03E | Total Liabilities EOY | Part IV, Line 42(b) | 12 |
03F | Total Net Assets BOY | Part IV, Line 45(a) | 12 |
03G | Total Net Assets EOY | Part IV, Line 45(b) | 12 |
03H | Total Liabilities and Net Assets BOY | Part IV, Line 46(a) | 12 |
03I | Total Liabilities and Net Assets EOY | Part IV, Line 46(b) | 12 |
Section 01
Error Register Fields
Form 5578
(1) The chart below shows Error Register Fields for Section 01 including Alpha Field Designator, number of positions, title, and location on the return. All Fields are from Form 5578 and are fixed length.
Field | TITLE | LOCATION | MAX LENGTH |
---|---|---|---|
A | Employer's Identification Number (EIN) | Block 1b | 9 |
B | Name Control | Block 1a | 4 |
C | Tax Period | Upper Right of Return | 6 |
D | Computer Condition Codes | Lower left of Return | 10 |
E | Entity Underprint Code |
| 1 |
Field 01-A
EIN
9 Positions
(1) Field 01-A, EIN, is located on Form 5578, Line 1b.
(2) For EIN correction procedures, see IRM 3.12.12.88..1.
Field 01-B
Name Control
4 Positions
(1) Field 01-B, Name Control, is located on Form 5578, Line 1a.
(2) For Name Control correction procedures see IRM 3.12.12.85.4.1.
Field 01-C
Tax Period
6 Positions
(1) Field 01-C, Tax Period, is edited to the top right of Form 5578.
(2) This Field must be present and six numeric digits in YYYYMM format.
(3) The Tax Period must be 197612 and subsequent.
(4) Determine the correct Tax Period from Form 5578 and enter in Field 01-C.
If the Tax Period is prior to 197612 , reject the record. Attach Form 4227, note "cancel" and route to NMF.
Future Tax Periods up to 18 months after the processing date are valid .
(5) If Tax Period Underprints, research to determine what the action code correct tax period should be. See IRM 3.12.12-1 and use the EC 026 procedures to determine the tax period.
Invalid Conditions/
Correction Procedures
(1) Tax Periods more than 18 months in the future are invalid.
(2)
If | Then |
The Tax Period is more than 18 months in the future, | Correspond for the correct tax period ending. See Exhibit 3.12.12-7. |
The Tax Period is 18 months or less in the future, | Suspend the return as an early filed. Process the return at the beginning of the month after Tax Period is 12 months in the future. See Exhibit 3.12.12-7. |
(3) If no reply to correspondence is received, void the DLN. If the tax payer indicates the tax year is correct, suspend the return as an early filed return.
Field 01-D
Computer Condition Codes
10 Positions
(1) This Field should be blank.
Field 01-E
Entity Underprint Code
1 Position
(1) Field 01-E, Entity Underprint Code, is located to the left of the Name Line.
(2) This Field will be used to clear the Name Control and Tax Period underprint when the underprint and the error register Field do not agree. This Field will never asterisk.
Caution: The error register will not clear until the correct code is used or the underprint agrees with the entry.
(3) After the procedures in Exhibit 3.12.12-1 have been followed and the error register Field and the underprint do not agree, enter the appropriate code as follows:
Code 1—Clear Name Control Underprint.
Code 2—Clear Tax Period Underprint.
Code 3—Clear both Underprint Fields. (Use only if both Name Control and Tax Period Fields are underprinted.)
(4) If an invalid code is used, the record will loop with no change to the underprint Fields.
Error Code/026 Tax Period Underprint
990/990-EZ, 200812 and Subsequent
Drop to the bottom and Transmit | ||
---|---|---|
Is the EIN transcribed correctly? | No→ | Change the EIN (on the document and in Field 01EIN) and research INOLES on the new EIN to ensure the FYM agrees with the document. |
Is the Tax Period transcribed correctly? | No→ | Correct the Tax Period (Field 01TXP) |
Is the Tax Period edited correctly? | No→ | Correct the Tax Period on the return and in Field 01TXP. |
Is CCC G present? | Yes→ | Enter C in Clear Field. |
Is the return a final or an approved Change of Accounting Period? | Yes→ | Enter CCC F or CCC Y in Field 01CCC as applicable. |
Note: If Form 1128, Change in Accounting Period is found attached to a return during processing, See IRM 3.12.12.2.10 for more information. | ||
Does the FYM agree with the FYM on the document? | Yes→ | Enter C in Clear Field. |
Is there a TC 052, 053, 054, 057, 090, 091, 093, 094, or 096 present, dated within 12 months of the tax period on the return? | Yes→ | Enter C in Clear Field. |
Is the MFT of the document present? | No→ | Enter C in Clear Field. |
Are there returns posted for the MFT of the document? | No→ | SSPND 351, or enter Action Code 3 as applicable. Attach Form 4227 and route to Rejects for input of TC 016. |
Do the postings prior to the tax period of the return agree with the FYM of the document? | Yes→ | 1. SSPND 351. |
Is the return an initial (no prior posting)? | No→ |
|
Is the return an initial (no prior posting)? | Yes→ |
|
Is the return for a short period (not initial or final?) | No→ |
|
Is there an acceptable reason attached? (i.e. IRC Section or Rev. Proc. Quoted?) | No→ | Correspond SSPND 640 |
Enter CCC Y. | ||
Example: The return is filed for FYM 201106 |
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡
Reply - Short Period | ||
---|---|---|
Did the taxpayer reply with Form 1128 or Form 8716? | Yes→ | Forward to Entity |
1. Enter CCC Y. | ||
| ||
Does the tax period indicated by the taxpayer agree with the FYM Underprint? | Yes→ | Change Field 01TXP to agree with the Underprint. |
Is the last tax period with a TC 150, 12 or more months prior to the return? | Yes→ | 1. Input TC 016 on ENMOD using CC BNCHG. |
Is the last TC 150 less than 12 months prior to the return? | Yes→ | 1. Enter CCC Y. |
(1) Note: When a remittance is present that needs to be transferred to the correct FYM, prepare Form 3465 and route to EO Accounts.
No Reply - Short Period | ||
---|---|---|
Is the return for a short period? | Yes→ | 1. Enter CCCs Y and 3 and Audit Code 3 (except Form 1041-A). |
| ||
Is the last tax period with a TC 150, 12 or more months prior to the return? | Yes→ | 1. Input TC 016 on ENMOD using CC BNCHG. |
Is the last TC 150 less than 12 months prior to the return? | Yes→ | 1. Enter CCCs Y and 3 and Audit Code 3 (except Form 1041-A). |
(2) Note: When a remittance is present that needs to be transferred to the correct FYM, prepare Form 3465 and route to EO Accounts.
Error Code 026/Tax Period Underprint
990/990-EZ, 200811 and Prior
Drop to the bottom and Transmit | ||
---|---|---|
Is the EIN transcribed correctly? | No→ | Change the EIN (on the document and in Field 01EIN) and research INOLES on the new EIN to ensure the FYM agrees with the document. |
Is the Tax Period transcribed correctly? | No→ | Correct the Tax Period (Field 01TXP) |
Is the Tax Period edited correctly? | No→ | Correct the Tax Period on the return and in Field 01TXP. |
Is CCC G present? | Yes→ | Enter C in Clear Field. |
Is the return a final or an approved Change of Accounting Period? | Yes→ | Enter CCC F or CCC Y in Field 01CCC as applicable. |
Note: If Form 1128, Change in Accounting Period is found attached to a return during processing, See IRM 3.12.12.2.10 for more information. | ||
Does the FYM agree with the FYM on the document? | Yes→ | Enter C in Clear Field. |
Is there a TC 052, 053, 054, 057, 090, 091, 093, 094, or 096 present, dated within 12 months of the tax period on the return? | Yes→ | Enter C in Clear Field. |
Is the MFT of the document present? | No→ | Enter C in Clear Field. |
Do the postings prior to the tax period of the return agree with the FYM of the document? | Yes→ | 1. SSPND 351. |
Is the return an initial (no prior posting)? | No→ | Correspond. |
Is the return for a short period (not initial or final?) | No→ | Correspond. |
Is there an acceptable reason attached? (i.e. IRC Section or Rev. Proc. Quoted?) | No→ | Correspond. |
Enter CCC Y. | ||
Example: The return is filed for FYM 201106 |
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡
Reply - Short Period | ||
---|---|---|
Did the taxpayer reply with Form 1128 or Form 8716? | Yes→ | Forward to Entity |
1. Enter CCC Y. | ||
| ||
Does the tax period indicated by the taxpayer agree with the FYM Underprint? | Yes→ | Change Field 01TXP to agree with the Underprint. |
Is the last tax period with a TC 150, 12 or more months prior to the return? | Yes→ | 1. Input TC 016 on ENMOD using CC BNCHG. |
Is the last TC 150 less than 12 months prior to the return? | Yes→ | 1. Enter CCC Y. |
(1) Note: When a remittance is present that needs to be transferred to the correct FYM, prepare Form 3465 and route to EO Accounts.
No Reply - Short Period | ||
---|---|---|
Is the return for a short period? | Yes→ | 1. Enter CCCs Y and 3 and Audit Code 3 (except Form 1041-A). |
| ||
Is the last tax period with a TC 150, 12 or more months prior to the return? | Yes→ | 1. Input TC 016 on ENMOD using CC BNCHG. |
Is the last TC 150 less than 12 months prior to the return? | Yes→ | 1. Enter CCCs Y and 3 and Audit Code 3 (except Form 1041-A). |
(2) Note: When a remittance is present that needs to be transferred to the correct FYM, prepare Form 3465 and route to EO Accounts.
EO Filers Defined
Subsection Code Order
SSXX | Foundation Code | Annual Return | Supplementary Return | IRC Section |
---|---|---|---|---|
02 |
| 990/990-EZ and Sch B | 990-T | 501(c)(2) |
03 | 02 | 990-PF and Sch B | 990-T, 4720 | 501(c)(3) |
03 | 03 | 990-PF and Sch B | 990-T, 4720 | 501(c)(3) |
03 | 04 | 990-PF and Sch B | 990-T, 4720 | 501(c)(3) |
03 | 10 | 990/990-EZ and Sch A, B | 990-T, 4720 | 501(c)(3) |
03 | 11 | 990/990-EZ and Sch A, B | 990-T, 4720 | 501(c)(3) |
03 | 12 | 990/990-EZ and Sch A, B | 990-T, 4720 | 501(c)(3) |
03 | 13 | 990/990-EZ and Sch A, B | 990-T, 4720 | 501(c)(3) |
03 | 14 | 990/990-EZ and Sch A, B | 990-T, 4720 | 501(c)(3) |
03 | 15 | 990/990-EZ and Sch A, B | 990-T, 4720 | 501(c)(3) |
03 | 16 | 990/990-EZ and Sch A, B | 990-T, 4720 | 501(c)(3) |
03 | 17 | 990/990-EZ and Sch A, B | 990-T, 4720 | 501(c)(3) |
03 | 18 | 990/990-EZ and Sch A, B | 990-T, 4720 | 501(c)(3) |
04 |
| 990/990-EZ and Sch B | 990-T, 4720 | 501(c)(4) |
05 THRU 20 |
| 990/990-EZ and Sch B | 990-T | 501(c)(5) THRU (20) |
21 |
| 990-BL and Sch A | 990-T, 6069 | 501(c) (21) |
22 THRU 27 |
| 990/990-EZ and Sch B | 990-T | 501(c)(22) THRU (27) |
28 |
| 990/990-EZ | 990-T | 501(c)(28) |
29 |
| 990 and Sch H | 990–T | 501(c)(29) |
40 |
| 990/990-EZ and Sch B | 990-T | 501(d) |
50 |
| 990/990-EZ and Sch A, B | 990-T | 501(e) |
60 |
| 990/990-EZ and Sch A, B | 990-T | 501(f) |
70 |
| 990/990-EZ and Sch A, B | 990-T | 501(k) |
71 |
| 990/990-EZ and Sch A, B | 990-T | 501(n) |
81 | 09 THRU 18 | 990/990-EZ and Sch A, B | 990-T | 529 |
82 |
| 990/990-EZ and Sch B | 1120 POL, 8871, 8872 | 527 |
90 |
| 5227 | 1041-A, 4720 | 4947(a)(2) |
91 | 00 | 990/990-EZ and Sch A, B | 990-T, 1041, 4720 | 4947(a)(1) |
92 |
| 990-PF and Sch B | 990-T, 4720 | 4947(a)(1) |
Correspondence Indicators
Code | Explanation | Enter Correspondence Received Date or CCC "3" |
---|---|---|
11 | Reply with all information | Enter Correspondence Received Date |
12 | Reply with some information | Enter CCC "3" |
13 | Reply with no information | Enter CCC "3" |
14 | No reply | Enter CCC "3" |
15 | Reply with all information Organization Code "9" (zero filers) | Enter Correspondence Received Date |
16 | No Reply Organization Code "9" (zero filers) | Enter CCC "3" |
21 | Reply with all information on IRI Issues | Enter Correspondence Received Date |
22 | Reply with some information on IRI Issues | Enter CCC "3" |
23 | Reply with no information on IRI Issues | Enter CCC "3" |
24 | No Reply to correspondence on IRI Issues | Enter CCC "3" |
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
Correspondence Issue All Forms Note: Prior to corresponding for any missing information a check of the Status Code on INOLE must be made. If the account is in Status 97 it means the organizations Tax Exempt status has been revoked. This applies to Forms 990, 990-EZ, and 990-PF. If the account is in status 97 DO NOT CORRESPOND for any missing information. Enter a 14 in Field 01COR and CCC R, V and 3 and continue processing the return. We don't want to correspond with the filer since they have been revoked and correspondence would give the filer the impression we accepted their return. | No Reply Procedures |
---|---|
Signature (except Forms 990, 990-EZ, and 990-PF) | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Future Tax Period | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Unexplained Short Period | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
FYM Mismatch | Enter CCC 3, Audit Code 3 and Correspondence Code 12, 13, or 14 as applicable. |
More than 12 months | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Credit Claimed of $500 or more and substantiation not attached | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
EIN blank or incorrect | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Unexplained Remittance | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Correspondence Issue Form 990/990-EZ | No Reply Procedure |
---|---|
Churches not required to file (FRC 06 or 13) (First correspondence) |
|
Pre-ADP (prior to 198901, Form 990-EZ) | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Pre-ADP (prior to 197012, Form 990) | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
List of Affiliates/Subordinates | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Erroneous Group Return (Form 990-EZ) | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
GEN Number | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
LM2-LM3 or 5500 required line items (not valid on Form 990 200812 & Subsequent) | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Final return inquiry | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Parts III, IV, V, and VI (Form 990, 200812 and subsequent) | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
990–990-EZ, Schedule A, Parts IV and/or V. Based on the type of organization checked certain Parts of Schedule A must be present. (EC 955) | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. Enter a 1 in the applicable Fields. |
990-EZ, Part V, (200812 and subsequent) | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Schedule A, Part VI-B | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Correspondence Issue Form 990-PF | No Reply Procedure |
---|---|
D1 or D2 checked and Field 04B26 present | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Clarification of Limited | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
$25,000 Limitation claimed | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
990-PF Backup Withholding Part IV, line 44e. | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Part V blank | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Part VI | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Correspondence Issue Form 1120-POL | No Reply Procedure |
---|---|
Signed Statement of Designation as a principle campaign committee of a Candidate for U.S. Congress. | Enter CCC 3 and Enter a 3 in Field 01PCC. |
Credit claimed of $500 or more and the supporting form is not attached | Enter CCC 3. |
Credit claimed of $500 or more on line 23b and Form 2439 is not attached | Enter CCC 3. |
Correspondence Issue Form 990-T | No Reply Procedure |
---|---|
Form 851 or list of affiliates | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Part II, line 33 - schedule not attached and amount is more than $1000 | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Part III, line 37, Proxy Tax Computation is missing | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Part III, line 38, Schedule I (Trusts) | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Part III, line 38, Form 4626 (Corporations) | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Part IV, line 42, Form 4255 | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Part IV, line 42, Form 8611 | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Schedule D (to support tax computation) | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Part IV, line 44g, Form 4136 box, Credit for Federal Tax Paid on Fuels | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Part IV, line 44g, Form 2439 box, Regulated Investment Credit | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Part III, line 35 box checked, Allocation Schedule (controlled groups) | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Part IV, line 44f, Credit for Small Employers Health Care Insurance Premiums | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Form 1041-A Return is not a Calendar Year | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Correspondence Issue Form 5227 | No Reply Procedures |
---|---|
Return is not a calendar year | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Part IV | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Schedule A | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Future Tax Period | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Correspondence Issue Form 5768 | No Reply Procedures |
Lines 1 or 2 do not have a date present or both lines 1 and 2 have a date present | Enter the current year in Field 01LY. Refer to IRM 3.12.12.92.1 6 for additional information. |
Missing Signature | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Correspondence Issue Form 8872 | No Reply Procedures |
---|---|
Schedule A to support the line 9 amount. | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Schedule B to support the line 10 amount. | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Note: If either the total amount of contributions on line 9 or the total amount of expenditures on line 10 are over $50,000.00, the Form 8872 must be filed electronically. Cancel the DLN and route the form to EO Entity to have the image removed from the website and Form 8872 returned to the filer instructing them to file electronically. It should not be returned to ERS/Rejects. | |
Line 8f is checked and no month is entered, | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Line 8g is checked and 8g(2) does not contain a month, day, year, | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Line 8h is checked and 8h(1) does not contain a month, day, year, | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Line 8, Type of Report has more than one or no box checked. | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. Note: If the Tax Period Ending Date is missing, also use Box 8a, 8b, 8c or 8d to determine the Tax Period Ending Date. |
Note: Correspond with the organization if they filed a Form 8872 for the wrong year (odd or even) based on the box checked on line 8. If No-reply use box f. | |
If the box checked is: | The Tax Period must be the following type of year: |
8a-8c | Even |
8d | Even or Odd |
8e | Odd |
8f | Even or Odd |
8g-8h | Even |
Correspondence Issue Form 4720 | No Reply Procedures |
---|---|
IRC 4962 Reasonable Cause Statement | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Corrective Action Statement | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Signature | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Signature | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Substantiation for lines 1-8, Part I. | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Correspondence Issues Form 5578 | Procedures | ||
---|---|---|---|
| If: | And: | Then: |
Tax Period | Research shows there is a posting, TC 150, for the year prior to the transcribed year, | The Tax Period is 18 months or more in the future, | Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. |
Form 5578 Early Filed Chart | |||
If Tax Period Ending is... | Pull from suspense... | ||
1/31/2010 | 1/1/2011 | ||
2/28/2010 | 2/1/2011 | ||
3/31/2010 | 3/1/2011 | ||
4/30/2010 | 4/1/2011 | ||
5/31/2010 | 5/1/2011 | ||
6/30/2010 | 6/1/2011 | ||
7/31/2010 | 7/1/2011 | ||
8/31/2010 | 8/1/2011 | ||
9/30/2010 | 9/1/2011 | ||
10/30/2010 | 10/1/2011 | ||
11/30/2010 | 11/1/2011 | ||
12/31/2010 | 12/1/2011 | ||
12/31/2010 and later (continue from the top adding by changing the year) |
Computer Condition Codes
Code | Condition | Valid with |
---|---|---|
A | No Estimated Tax Penalty-Enter when the filer attaches Form 2220 showing no liability for the Estimated Tax Penalty | 990-PF, 1120-POL, 990-T |
B | Electing Out of Installment Sales-Enter when the filer attached Form 6252 and there is an indication that the organization is opting out of the Installment Plan | 990-T |
C | Form 8941, Section 21 is present, credit is claimed on 990-T, Line 44f. | 990-T |
D | Reasonable Cause for Failure to Pay Taxes Timely-Enter on an untimely paid return when taxpayer has reasonable cause for the untimely payment. If prepaid penalty is included, do not use. | 990, 990-EZ, 990-PF, 1120-POL, 990-T |
F | Final Return-Enter when taxpayer show "Final", "Out of Business", etc. Do not use on IRC 507 terminations on Form 990-PF | All (except 4720, 5578) |
G | Amended return-Enter when a return is noted with "amended", "superseding", "duplicate", "substitute", "corrected", etc. | All (except 5578) |
I | Regulated Futures Contracts and Straddles - Enter when Form 6781 or work sheet shows Regulated Futures Contract and Straddles. | 990-T |
J | Input whenever a Form 965 or 965-B is attached to the return. | 990-T, 990-PF 1120-POL. |
L | Treaty Based Positions-Enter when taxpayer has Form 8833 attached. | 990, 990-EZ, 990-T |
M | Tax cuts and jobs ACT Form 8949 is attached. | 990-T, 1120-POL |
O | Module Freeze-Enter when Form 3753 for Form 4466 is attached. | 990-PF, 1120-POL, 990-T |
Q | Identifies the return as being filed to claim the Telephone Excise Tax refund only. | 1120-POL, 990-T |
R | Reasonable Cause for Delinquency-Enter when the taxpayer has reasonable cause for failure to file the return timely. | All (except 5578) |
T | Tax Shelter Code-Enter when the taxpayer has a Form 8271 attached. | 990, 990-EZ, 990-PF, 990-T |
U | Missing Signature, Form 4720 Part II-A | 4720 |
V | Suppress computation of Daily Delinquency Penalty-Enter when the return is delinquent, the taxpayer has reasonable cause, and no DDP is to be assessed. | 990, 990-EZ, 990-PF, 1041-A |
V | A Qualified Therapeutic Discovery Project Credit is Claimed on Form 990-T and Form 3468 is attached and has an amount on line 8. | 990-T |
W | Return cleared by Statutes-Enter when the return is stamped "Cleared by Statues". | All (except 5578) |
X | Module Credit Freeze-Enter when taxpayer wants excess remittance or overpayment applied to other account. | 990-PF, 1120-POL, 990-T, 4720 |
Y | Short Period return for Change of Accounting Period-Enter on short period return due to change of accounting period. Do not use on an initial or final return. | 990, 990-EZ, 990-PF, 1120-POL, 990-T |
3 | No Reply Indicator-Enter to show no reply to correspondence. | All (except 5578) |
5 | 990-T Trust filer allowed to use the Corporate Tax Rate to figure their Tax. | 990–T |
7 | Reasonable Cause Denied-Enter to show that reasonable cause was considered and denied. | All (except 5578) |
8 | Estimated Tax Penalty Annualization Exception-Enter to show that the filer completed the worksheet to show an exception from the estimated tax penalty due to annualization. | 990-PF, 1120-POL, 990-T |
9 | Low Income Housing Credit code - Enter to show that Form 8609, Schedule A (Form 8609) or 8586 with a credit claimed on line 4 is attached to the return. | 990-T |
ERS Action Codes
Action Code | Description | Suspense Period | Function Used In |
---|---|---|---|
In-House to ERS | |||
001 | Input Correction | 00 | GEN |
Taxpayer Correspondence | |||
211 | First Correspondence | 30 | C&E, ERS, S |
213 | To other than Taxpayer | 30 | C&E, ERS, S |
215 | International | 45 | C&E, ERS, S |
224 | First Correspondence (C&E Bypass) | 40 | C&E, ERS, S |
225 | Signature Only | 45 | C&E, ERS, S |
226 | Signature Only International | 90 | C&E, ERS, S |
In-House Research | |||
300 | Examination (Fuel Tax Credit) | 10 | C&E, ERS, S |
310 | Statute Control | 10 | C&E, ERS, S |
320 | Entity Control | 10 | C&E, ERS, S |
Criminal Investigation | |||
331 | Frivolous Review | 10 | C&E, ERS, S |
332 | QRDT Review | 03 | C&E, ERS, S |
333 | Prompt Audit | 10 | C&E, ERS, S |
334 | Joint Committee | 10 | C&E, ERS, S |
335 | Protest Case | 10 | C&E, ERS, S |
336 | QRDT Case | 10 | C&E, ERS, S |
337 | Other CID | 10 | C&E, ERS, S |
Accounting | |||
341 | Manual Refund | 10 | C&E, ERS, S |
342 | Verification of Credits | 10 | C&E, ERS, S |
343 | Other Accounting | 10 | C&E, ERS, S |
344 | Manual Refund-ERS | 00 | ERS |
KIF/MFTRA Research | |||
351 | TIN Research | 00 | ERS, S |
352 | Name Research | 03 | C&E, ERS, S |
353 | Address Research | 03 | C&E, ERS, S |
354 | Filing Requirements Research | 03 | C&E, ERS, S |
355 | Research | 05 | C&E, ERS, S |
360 | Other MFTRA Research | 10 | C&E, ERS, S |
370 | Examination (Fuel Tax Credit) | 10 | C&E, ERS, S |
Management Suspense | |||
410 | Technical Assistance | 00 | ERS |
420 | Management Suspense A | 05 | C&E, ERS, S |
430 | Management Suspense B | 10 | C&E, ERS, S |
440 | Management Suspense C | 15 | C&E, ERS, S |
450 | Management Suspense D | 20 | C&E, ERS, S |
460 | Management Suspense E | 25 | C&E, ERS, S |
470 | Complex Error Codes | 00 | ERS |
480 | Early Filed Suspense | 150 | C&E, ERS, S |
490 | System Problem | 05 | ERS |
Missing Document | |||
510 | Missing Document | 00 | C&E |
511 | Missing Document -1st Suspense | 25 | ERS, S |
512 | Missing Document -2nd Suspense | 20 | S |
513 | Missing Document -3rd Suspense | 20 | S |
515 | Missing Document Short Term | 00 | ERS, S |
Rejects | |||
610 | Renumber | 00 | C&E, ERS, S |
611 | Remittance Renumber | 00 | C&E, ERS, S |
620 | NMF Non-ADP | 00 | C&E, ERS, S |
630 | Re-Entry/Re-Input | 00 | ERS, S |
640 | Void | 00 | C&E, ERS, S |
650 | International (ACI) | 00 | C&E, ERS, S |
660 | Data Control Delete (TEP Delete) | 00 | C&E, ERS, S |
670 | Rejected Missing Document | 00 | S |
Duplicate DLN | |||
700 | Dup. Doc DLN | 00 | S |
711 | Dup. Doc DLN from C&E | NA | GEN |
712 | Dup. Doc DLN from ERS | NA | GEN |
713 | Dup. Doc DLN from Unpostables | NA | GEN |
714 | Dup. Doc DLN from Unworkable Suspense | NA | GEN |
715 | Dup. Doc DLN from Workable Suspense | NA | GEN |
Unpostable | |||
900 | Unpostable Record | 00 | GEN |
Paper Register Action Codes
Action to be Taken | Code to Use | Additional Action | Can more Codes be used? |
---|---|---|---|
To accept taxpayers computation - verified by tax examiner(s). | 0 | No action. | No |
To indicate taxpayer error in tax computation. | 1 | Assigns appropriate TPNC(s) on error register. Perfect the return. | No |
To reject unprocessable returns. | 3 | Prepare Form 4227 and/or 3696 per local procedure. Pull document from block and sign it out using "R" and date. | No |
To delete section from record. | 4 | Correct other sections on the return, if necessary. | Yes |
To add section to record. | 5 | Correct other section on the return, if necessary. | Yes |
To change, delete, or add data within a Field. | 6 | Correct by lining out incorrect data and entering correct data above. At least one Field must be corrected. Fixed length Fields must have all positions accounted for. | Yes |
To indicate that no change in data is necessary. | 7 | No action. | No |
Form 990-PF Taxpayer Notice Codes (TPNC)
Code | Explanation |
---|---|
01 | We found an error in the computation of the tax due or overpayment amount. |
02 | We found an error in the computation of your total income. |
04 | We found an error in the computation of your total investment income. |
05 | We found an error in the computation of your total tax. |
90 | Used when a return contains an error and none of the codes above apply. |
Form 1120-POL Taxpayer Notice Codes (TPNC)
Code | Explanation |
---|---|
01 | We found an error in the computation of your total income. |
04 | We found an error in the computation of your taxable income. |
05 | We found an error in the computation of your total income tax. |
08 | The credit claimed was more than the law allows. |
09 | We found an error in the computation of your deductions. |
10 | We found an error in the computation of the tax due, or the overpayment amount. |
15 | We found an error in the computation of your gains and losses on Schedule D. |
16 | We found an error in the computation of your gains and losses on Form 4797. |
40 | We have adjusted your tax as shown because we didn't received a reply to our request for additional information. |
73 | We changed the amount for the Elective Payment Election (EPE) because the Form 3800, General Business Credit, Part III, was computed incorrectly. |
74 | We didn’t allow all or part of the credit claimed as clean vehicle credit on your return because one or more of the Vehicle Identification Numbers (VIN) reported on Schedule A (Form 8936), Clean Vehicle Credit Amount, didn’t match our records. |
88 | We changed your Telephone Excise Tax Refund amount based on the information you provided. |
89 | We changed your tax and/or credits because we did not receive the additional information we requested. The change includes the disallowance of all or part of the Telephone Excise Tax Refund you claimed on your return. We previously sent you a separate letter explaining the claim disallowance. |
90 | Used when a return contains an error and none of the codes above apply. |
Form 990-T Taxpayer Notice Codes (TPNC)
Code | Explanation |
---|---|
01 | We found an error in the computation of your total income. |
02 | We found an error in the computation of the credit for prior year minimum tax on Form 8801. (Trust returns) |
04 | We found an error in the computation of your taxable income. |
05 | We found an error in the computation of your total income tax. |
06 | We refigured your total income tax by using the alternative tax computation. This was to your advantage. |
08 | The credit claimed was more than the law allows. |
10 | We found an error in the computation of the tax due or overpayment amount. |
11 | Your Foreign Tax Credit was more than the law allows. |
12 | We found an error in the amount of Investment Credit applied against your tax. |
14 | We found an error in the computation of your alternative tax. |
23 | We found an error in the computation of the Alternative Minimum Tax. |
25 | We found an error in the computation of the alcohol fuels credit or the Non Conventional Source Fuel Credit. |
26 | We found an error in the computation of the Research Credit. |
31 | We found an error in the computation of the General Business Credit on Form 3800. |
32 | We found an error in the computation of the Low Income Housing Credit on Form 8586. |
33 | We found an error in the computation of the Recapture of Low Income Housing Credit on Form 8611. |
34 | We found an error in the computation of the credit for prior year minimum tax on Form 8827. (Corporation returns) |
35 | We found an error in the computation of the Small Employer Health Insurance Premium Credit on Form 8941 or you do not qualify for the credit. |
36 | We found an error in the computation of the credit for federal tax on fuels on Form 4136. |
40 | We adjusted your tax as shown because we didn’t receive a reply to our request for additional information. |
41 | We computed your tax for you. |
43 | We can’t allow the amount you reported as federal income tax withheld because your return didn’t have the necessary Form(s) W-2 attached as verification. |
55 | We didn’t allow the amount you claimed as Credit for Small Employer Health Insurance Premiums on you tax returns. You’re not eligible to claim the credit based on your response to the questions on Form 8941, line A or C. You can’t claim the credit because: |
73 | We changed the amount for the Elective Payment Election (EPE) because the Form 3800, General Business Credit, Part III, was computed incorrectly. |
74 | We didn’t allow all or part of the credit claimed as clean vehicle credit on your return because one or more of the Vehicle Identification Numbers (VIN) reported on Schedule A (Form 8936), Clean Vehicle Credit Amount, didn’t match our records. |
88 | We changed your Telephone Excise Tax Refund amount based on the information you provided. |
89 | We changed your tax and/or credits because we did not receive the additional information we requested. The change includes the disallowance of all or part of the telephone excise tax refund you claimed on your return. We previously sent you a separate letter explaining the claim disallowance. |
90 | Fill-in narrative. |
Form 4720 Taxpayer Notice Codes (TPNC)
Code | Explanation |
---|---|
05 | We found an error in the computation of your total tax. |
24 | We found an error in the computation of your Lobbying Expenditures tax. |
90 | Used when a return contains an error and none of the codes above apply. |
Tax Computation Worksheet (see additional information below about fiscal filers)
Tax Computation Worksheet for Corporations | |
---|---|
1. Enter Taxable income | 1. _______________________ |
2. Enter line 1 or the corporations share of the $50,000 taxable income bracket, whichever is less. | 2. _______________________ |
3. Subtract line 2 from line 1. | 3. _______________________ |
4. Enter line 3 or the corporations share of the $25,000 taxable income bracket, whichever is less. | 4. _______________________ |
5. Subtract line 4 from line 3. | 5. _______________________ |
6. Enter line 3 or the corporations share of the $9,925,000 taxable income bracket, whichever is less. | 6. _______________________ |
7. Subtract line 6 from line 5. | 7. _______________________ |
8. Multiply line 2 by 15%. | 8. _______________________ |
9. Multiply line 4 by 25%. | 9. _______________________ |
10. Multiply line 6 by 34%. | 10. ______________________ |
11. Multiply line 7 by 35%. | 11. ______________________ |
12. If the taxable income of the corporation or the controlled group exceeds $100,000, enter the members share of the smaller of: 5% of the taxable income is excess of $100,000, or $11,750. | 12. ______________________ |
13. If the taxable income of the corporation or the controlled group exceeds $15 million, enter the members share of the smaller of: 3% of the taxable income is excess of $15 million, or $100,000. | 13. ______________________ |
14. Add lines 8-13. This is the corporations income tax amount. | 14. ______________________ |
(1) If the taxpayer has filed a fiscal return ( tax year ending 201801 through 201811) and they used the Corporate Tax Rate compute the Gross Income Tax using the following computation:
Step | Action | Amount |
Step 1 | Figure the corporate tax for the entire tax year using the tax rate schedule, Schedule in figure . | Line 1 amount |
Step 2 | Figure the Corporate Tax for the entire year using the 21 percent flat tax. | Line 2 amount |
Step 3 | Multiply Line 1 by the number of days in the filers tax year before January 1, 2018. | Line 3 amount |
Step 4 | Multiply Line 2 by the number of days in the filers tax year after December 31, 2017. | Line 4 amount |
Step 5 | Divide Line 3 by the total number of days in the filers tax year. | Line 5 amount |
Step 6 | Divide Line 4 by the total number of days in the filers tax year. | Line 6 amount |
Step 7 | Add Lines 5 and 6. This is the filers total tax for the fiscal year. | Total tax amount |
Tax Rates (Form 990-T, Corporations and 1120-POL, Principle Campaign Committee only)(see exception below)
(1) A new flat tax of 21% is in affect from on 201901 until further notice.
Tax Periods 201812 through 20201911 | ||
---|---|---|
Taxable Income | Computation | |
Amount |
| X 21% |
Tax Periods 199312 through 201811 | ||
---|---|---|
Taxable Income | Computation | |
Over | But not over |
|
0 | $50,000 | X 15% |
$50,000 | $75,000 | X 25% – $5,000 |
$75,000 | $100,000 | X 34% – $11,750 |
$100,000 | $335,000 | X 39% – $16,750 |
$335,000 | $10,000,000 | X 34% |
$10,000,000 | $15,000,000 | X 35% – $100,000 |
$15,000,000 | $18,333,333 | X 38% – $550,000 |
$18,333,333 | And greater | X 35% |
(2) If the taxpayer has filed a fiscal return ( tax year ending 201801 through 201811) and they used the Corporate Tax Rate compute the Gross Income Tax using the following computation:
Step | Action | Amount |
Step 1 | Figure the corporate tax for the entire tax year using the tax rate schedule, Schedule in figure . | Line 1 amount |
Step 2 | Figure the Corporate Tax for the entire year using the 21 percent flat tax. | Line 2 amount |
Step 3 | Multiply Line 1 by the number of days in the filers tax year before January 1, 2018. | Line 3 amount |
Step 4 | Multiply Line 2 by the number of days in the filers tax year after December 31, 2017. | Line 4 amount |
Step 5 | Divide Line 3 by the total number of days in the filers tax year. | Line 5 amount |
Step 6 | Divide Line 4 by the total number of days in the filers tax year. | Line 6 amount |
Step 7 | Add Lines 5 and 6. This is the filers total tax for the fiscal year. | Total tax amount |
Tax Rates Trusts
Tax Periods 201512 to 201611 | |||
---|---|---|---|
Taxable Income | Computation | ||
Over | But not over | % of Taxable Income | Of Excess Over |
0 | $2,500 | 0 + 15% | $0 |
$2,550 | $6,000 | $382.50 + 25% | $2,550 |
$6,000 | $9,150 | $1,245 + 28% | $6,000 |
$9,150 | $12,500 | $2,127 + 33% | $9,150 |
$12,500 | And greater | $3,232.50 + 39.6% | $12,500 |
Tax Periods 201412 to 201511 | |||
---|---|---|---|
Taxable Income | Computation | ||
Over | But not over | % of Taxable Income | Of Excess Over |
0 | $2,500 | 0 + 15% | $0 |
$2,500 | $5,900 | $375 + 25% | $2,500 |
$5,900 | $9,050 | $1,225 + 28% | $5,900 |
$9,050 | $12,300 | $2,107 + 33% | $9,050 |
$12,300 | And greater | $3,179.50 + 39.6% | $12,300 |
Tax Periods 201312 to 201411 | |||
---|---|---|---|
Taxable Income | Computation | ||
Over | But not over | % of Taxable Income | Of Excess Over |
0 | $2,450 | 0 + 15% | $0 |
$2,450 | $5,700 | $367.50 + 25% | $2,450 |
$5,700 | $8,750 | $1,180 + 28% | $5,700 |
$8,750 | $11,950 | $2,034 + 33% | $8,750 |
$11,950 | And greater | $3,090 + 39.6% | $11,950 |
Tax Periods 201212 to 201311 | |||
---|---|---|---|
Taxable Income | Computation | ||
Over | But not over | % of Taxable Income | Of Excess Over |
0 | $2,400 | 0 + 15% | $0 |
$2,400 | $5,600 | $360.00 + 25% | $2,400 |
$5,600 | $8,500 | $1,160.00 + 28% | $5,600 |
$8,500 | $11,650 | $1,972.00 + 33% | $8,500 |
$11,650 | And greater | $3011.50 + 35% | $11,650 |
Tax Periods 201112 to 201211 | |||
---|---|---|---|
Taxable Income | Computation | ||
Over | But not over | % of Taxable Income | Of Excess Over |
0 | $2,300 | 0 + 15% | $0 |
$2,300 | $5,450 | $345.00 + 25% | $2,300 |
$5,450 | $8,300 | $1,132.50 + 28% | $5,450 |
$8,300 | $11,350 | $1,930.50 + 33% | $8,300 |
$11,350 | And greater | $2,937.00 + 35% | $11,350 |
Tax Periods 201012 to 201111 | |||
---|---|---|---|
Taxable Income | Computation | ||
Over | But not over | % of Taxable Income | Of Excess Over |
0 | $2,300 | 0 + 15% | $0 |
$2,300 | $5,350 | $345.00 + 25% | $2,300 |
$5,350 | $8,200 | $1,107.50 + 28% | $5,350 |
$8,200 | $11,200 | $1,905.50 + 33% | $8,200 |
$11,200 | And greater | $2,895.50 + 35% | $11,200 |
Part Year Rate Change July 1st and January 1st
Computing Days for Proration for a July 1 Tax Rate Change | |||
Month | Days in Month | Days After July 1 | Days Before July 1 |
JUL | 31 | 31 | 365 |
*Add one day for leap year |
Tax Computation Factor Table for a July 1 Tax Rate Change | ||
| Before July 1 | After July 1 |
8/01-7/31 | 334/365 or .915068 | 31/365 or .084932 |
( Remember to use both tax rates) |
Computing Days for Proration for a January 1 Tax Rate Change | |||
Month | Days in Month | Days After July 1 | Days Before July 1 |
JAN | 31 | 31 | 365 |
*Add one day for leap year |
Tax Computation Factor Table for a January 1 Tax Rate Change | ||
| Before January 1 | After January 1 |
2/01–1/31 | 334/365 or .915068 | 31/365 or .084932 |
( Remember to use both tax rates) |
Change of Accounting Period Tax Computation
Use When One Tax Rate is Involved |
Use When Tax Period "Straddles" Different Rates |
* Compute the 3% and 5% additional tax on the annualized income if applicable. |
Manual Tax Computation – Initial, Final, or 52-53 Week Year
When Tax Period "Straddles" Different Tax Rates |
The above manual computation will be necessary on a short year, initial, or final year return if any part of the short year is prior to a tax rate change. This also applies to a 53–53 week return that straddles different tax rates. |
Foreign Country Codes
(1) The Foreign Country Code (FCC) table is valid for all Form 1120 series returns.
(2) Use the Foreign Country Code table below to enter the two digit "Country Code".
Note: If the table contains two Country Codes, use the first Country Code for the Entity Section. Use the second Country Code for other than the Entity Section (e.g., Schedule K). Also, "Holland" is not an official country name; it is part of The Netherlands.
Foreign Country | Country Code | |
---|---|---|
Afghanistan | AF | |
Akrotiri | AX (Entity Section Only) | |
Albania | AL | |
Algeria | AG | |
American Samoa Caution: Do not use as a Foreign Country Code when entering the Entity Section. See Exhibit 3.12.16-9, U.S. Possessions/Territories and ZIP Codes. | AQ (Other than Entity Section) | |
Andorra | AN | |
Angola | AO | |
Anguilla | AV | |
Antarctic Lands (Southern Lands) | FS | |
Antarctica | AY | |
Antigua | AC | |
Antigua & Barbuda | AC | |
Argentina | AR | |
Armenia | AM | |
Aruba | AA | |
Ascension | SH | |
Ashmore Island | AT | |
Ashmore & Cartier Islands | AT | |
Australia | AS | |
Austria | AU | |
Azerbaijan | AJ | |
Bahamas | BF | |
Bahrain | BA | |
Baker Island | FQ | |
Bangladesh | BG | |
Barbados | BB | |
Barbuda | AC | |
Belarus | BO | |
Belgium | BE | |
Belize | BH | |
Benin (Dahomey) | BN | |
Bermuda | BD | |
Bhutan | BT | |
Bolivia | BL | |
Bosnia - Herzegovina | BK | |
Botswana | BC | |
Bouvet Island | BV | |
Brazil | BR | |
British Indian Ocean Territory | IO | |
British Virgin Islands | VI | |
Brunei | BX | |
Bulgaria | BU | |
Burkina Faso (Upper Falto) | UV | |
Burma | BM | |
Burundi | BY | |
Caicos Islands (Turks Islands) | TK | |
Cambodia (Kampuchea) | CB | |
Cameroon | CM | |
Canada | Postal Code Beginning Note: If the Canadian Postal Code begins with one of the following, use the corresponding Country Code in the right most column. | CA |
Canada (Alberta) | T | XA |
Canada (British Columbia) | V | XB |
Canada (Manitoba) | R | XM |
Canada (New Brunswick) | E | XN |
Canada (Newfoundland and Labrador) | A | XL |
Canada (Northwest Territories) | X | XT |
Canada (Nova Scotia) | B | XS |
Canada (Nunavut) | X | XV |
Canada (Ontario) | K, L, M, N, or P | XO |
Canada (Prince Edward Island) | C | XP |
Canada (Quebec) | G, H, or J | XQ |
Canada (Saskatchewan) | S | XW |
Canada (Yukon) | Y | XY |
Cape Verde | CV | |
Cartier Island | AT | |
Cayman Islands | CJ | |
Central African Republic | CT | |
Chad | CD | |
Chile | CI | |
China, People’s Republic of (including Inner Mongolia, Tibet and Manchuria) | CH | |
Christmas Island (Indian Ocean) | KT | |
Clipperton Islands | IP | |
Cocos (Keeling) Island | CK | |
Colombia | CO | |
Comoros | CN | |
Congo, Democratic Republic of (Kinshasa) (formerly Zaire) | CG | |
Cook Islands | CW | |
Coral Sea Islands Territory | CR | |
Costa Rica | CS | |
Cote d'Ivoire (Ivory Coast) | IV | |
Croatia | HR | |
Cuba | CU | |
Cyprus | CY | |
Czech Republic | EZ | |
Democratic People's Republic of Korea (North) | KN | |
Democratic Republic of Congo (Kinshasa) (formerly Zaire) | CG | |
Denmark | DA | |
Dhekelia | DX (Entity Section Only) | |
Djibouti | DJ | |
Dominica | DO | |
Dominican Republic | DR | |
East Timor | TT | |
Ecuador | EC | |
Egypt | EG | |
El Salvador | ES | |
Eleuthera Island | BF | |
England | UK | |
Equatorial Guinea | EK | |
Eritrea | ER | |
Estonia | EN | |
Ethiopia | ET | |
Falkland Islands | FK | |
Faroe Islands | FO | |
Federated States of Micronesia | FM (Other than Entity Section) | |
Fiji | FJ | |
Finland | FI | |
France | FR | |
French Polynesia (Tahiti) | FP | |
French Southern & Antarctic Lands | FS | |
Futuna | WF | |
Gabon | GB | |
Gambia | GA | |
Georgia | GG | |
Germany | GM | |
Ghana | GH | |
Gibraltar | GI | |
Great Britain | UK | |
Greece | GR | |
Greenland | GL | |
Grenada | GJ | |
Grenadines | VC | |
Guam Caution: Do not use as a Foreign Country Code when entering the Entity Section. See, U.S. Possessions/Territories and ZIP Codes. | GQ | |
Guatemala | GT | |
Guernsey | GK | |
Guinea | GV | |
Guinea-Bissau | PU | |
Guyana | GY | |
Haiti | HA | |
Heard Island & McDonald Island | HM | |
Holy See | VT | |
Honduras | HO | |
Hong Kong | HK | |
Howland Island | HQ | |
Hungary | HU | |
Iceland | IC | |
India | IN | |
Indonesia | ID | |
Iran | IR | |
Iraq | IZ | |
Ireland | EI | |
Isle of Man | IM | |
Israel | IS | |
Italy | IT | |
Jamaica | JM | |
Jan Mayen | JN | |
Japan | JA | |
Jarvis Island | DQ | |
Jersey | JE | |
Johnston Atoll | JQ | |
Jordan | JO | |
Kazakhstan | KZ | |
Kenya | KE | |
Kingman Reef | KQ | |
Kinshasa (Democratic Republic of Congo) | CG | |
Kiribati | KR | |
Korea, Democratic People's Republic of (North) | KN | |
Korea, Republic of (South) | KS | |
Kosovo, Republic of | KV (Entity Section Only) | |
Kuwait | KU | |
Kyrgyzstan | KG | |
Laos | LA | |
Latvia | LG | |
Lebanon | LE | |
Lesotho | LT | |
Liberia | LI | |
Libya | LY | |
Liechtenstein | LS | |
Lithuania | LH | |
Luxembourg | LU | |
Macau | MC | |
Macedonia | MK | |
Madagascar | MA | |
Malawi | MI | |
Malaysia | MY | |
Maldives | MV | |
Mali | ML | |
Malta | MT | |
Marshall Islands Caution: Do not use as a Foreign Country Code when entering the Entity Section. See, U.S. Possessions/Territories and ZIP Codes. | RM (Other than Entity Section) | |
Mauritania | MR | |
Mauritus | MP | |
Mayotte | MF | |
McDonald Island | HM | |
Mexico | MX | |
Midway Islands | MQ | |
Miquelon | SB | |
Moldova | MD (Entity Section Only) | |
Monaco | MN | |
Mongolia | MG | |
Montenegro | MJ (Entity Section Only) | |
Montserrat | MH | |
Morocco | MO | |
Mozambique | MZ | |
Namibia | WA | |
Nauru | NR | |
Navassa Island | BQ | |
Nepal | NP | |
Netherlands | NL | |
Netherlands Antilles | NT | |
Nevis | SC | |
New Caledonia | NC | |
New Zealand | NZ | |
Nicaragua | NU | |
Niger | NG | |
Nigeria | NI | |
Niue | NE | |
Norfolk Island | NF | |
North Korea | KN | |
Northern Mariana Islands Caution: Do not use as a Foreign Country Code when entering the Entity Section. See, U.S. Possessions/Territories and ZIP Codes. | CQ (Other than Entity Section) | |
Norway | NO | |
Oman | MU | |
Other (Country not identified elsewhere) | OC (Other than Entity Section) | |
Pakistan | PK | |
Palau Caution: Do not use as a Foreign Country Code when entering the Entity Section. See U.S. Possessions/Territories and ZIP Codes. | PS (Other than Entity Section) | |
Palmyra Atoll | LQ | |
Panama | PM | |
Papua New Guinea | PP | |
Paracel Islands | PF | |
Paraguay | PA | |
Peru | PE | |
Philippines | RP | |
Pitcairn Islands | PC | |
Poland | PL | |
Portugal | PO | |
Principe | TP | |
Puerto Rico Caution: Do not use as a Foreign Country Code when entering the Entity Section. See, U.S. Possessions/Territories and ZIP Codes. | RQ (Other than Entity Section) | |
Qatar | QA | |
Republic of Congo (Brazzaville) | CF | |
Republic of Korea (South) | KS | |
Republic of Kosovo | KV (Entity Section Only) | |
Republic of Singapore | SN | |
Romania | RO | |
Russia | RS | |
Rwanda | RW | |
Saint Barthelemy | TB | |
Saint Martin | RN | |
Samoa | WS | |
San Marino | SM | |
Sao Tome and Principe | TP | |
Saudi Arabia | SA | |
Scotland | UK | |
Senegal | SG | |
Serbia | RI (Entity Section Only) | |
Seychelles | SE | |
Sierra Leone | SL | |
Singapore | SN | |
Slovakia | LO | |
Slovenia | SI | |
Solomon Islands | BP | |
Somalia | SO | |
South Africa | SF | |
South Georgia Island (and South Sandwich Island) | SX | |
South Korea | KS | |
South Sandwich Island (and South Georgia Island) | SX | |
Spain | SP | |
Spratly Islands | PG | |
Sri Lanka | CE | |
St. Barthelemy | TB | |
St. Helena | SH | |
St. Kitts & Nevis | SC | |
St. Lucia | ST | |
St. Martin | RN | |
St. Miquelon | SB | |
St. Pierre | SB | |
St. Pierre & Miquelon | SB | |
St. Vincent & Grenadines | VC | |
Sudan | SU | |
Suriname | NS | |
Svalbard | SV | |
Swaziland | WZ | |
Sweden | SW | |
Switzerland | SZ | |
Syria | SY | |
Taiwan | TW | |
Tajikistan | TI | |
Tanzania | TZ | |
Thailand | TH | |
The Bahamas | BF | |
The Gambia | GA | |
The Netherlands | NL | |
Timor-Leste | TT | |
Tobago | TD | |
Togo | TO | |
Tokelau | TL | |
Tonga | TN | |
Trinidad | TD | |
Tunisia | TS | |
Turkey | TU | |
Turkmenistan | TX | |
Turks & Caicos Islands | TK | |
Tuvalu | TV | |
Uganda | UG | |
Ukraine | UP | |
United Arab Emirates | AE | |
United Kingdom | UK | |
Uruguay | UY | |
Uzbekistan | UZ | |
Vanuatu | NH | |
Venezuela | VE | |
Vietnam | VM | |
Virgin Islands (British) | VI | |
Virgin Islands (United States) Caution: Do not use as a Foreign Country Code when entering the Entity Section. See U.S. Possessions/Territories and ZIP Codes. | VQ (Other than Entity Section) | |
Wake Island | WQ | |
Wallis and Futuna | WF | |
Western Sahara | WI | |
Windward Island | VC | |
Yemen | YM | |
Zambia | ZA | |
Zimbabwe | ZI |
Province and Country Code - Canada
Canadian Province/Territory | Province/Territory Abbreviation | Postal Code Beginning Note: If the Canadian Postal Code begins with one of the following, use the corresponding Foreign Country Code abbreviation in the right most column. | Country Code |
---|---|---|---|
Alberta | AB | T | XA |
British Columbia | BC | V | XB |
Manitoba | MB | R | XM |
New Brunswick | NB | E | XN |
Newfoundland and Labrador | NL | A | XL |
Northwest Territories | NT | X | XT |
Nova Scotia | NS | B | XS |
Nunavut | NU | X | XV |
Ontario | ON | K, L, M, N, or P | XO |
Prince Edward Island | PE | C | XP |
Quebec | QC | G, H, or J | XQ |
Saskatchewan | SK | S | XW |
Yukon | YT | Y | XY |
Province, Foreign State and Territory Abbreviations
Australia State | Abbreviation |
---|---|
Australian Capital Territory | ACT |
New South Wales | NSW |
Northern Territory | NT |
Queensland | QLD |
South Australia | SA |
Tasmania | TAS |
Victoria | VIC |
Western Australia | WA |
Brazil State | Abbreviation |
---|---|
Acre | AC |
Alagoas | AL |
Amapa | AP |
Amazonas | AM |
Bahia | BA |
Ceara | CE |
Distrito Federal | DF |
Espirito Santo | ES |
Goias | GO |
Maranhao | MA |
Mato Grosso | MT |
Mato Grosso do Sul | MS |
Minas Gerais | MG |
Para | PA |
Paraiba | PB |
Parana | PR |
Pernambuco | PE |
Piaui | PI |
Rio de Janeiro | RJ |
Rio Grande do Norte | RN |
Rio Grande do Sul | RS |
Rondonia | RO |
Roraima | RR |
Santa Catarina | SC |
Sergipe | SE |
Sao Paulo | SP |
Tocantins | TO |
Canadian Province/Territory | Province Abbreviation | Postal Code Beginning Note: If the Canadian Postal Code begins with one of the following, use the corresponding Country Code abbreviation in the right most column. | Country Code |
---|---|---|---|
Alberta | AB | T | XA |
British Columbia | BC | V | XB |
Manitoba | MB | R | XM |
New Brunswick | NB | E | XN |
Newfoundland and Labrador | NL | A | XL |
Northwest Territories | NT | X | XT |
Nova Scotia | NS | B | XS |
Nunavut | NU | X | XV |
Ontario | ON | K, L, M, N, or P | XO |
Prince Edward Island | PE | C | XP |
Quebec | QC | G, H, or J | XQ |
Saskatchewan | SK | S | XW |
Yukon | YT | Y | XY |
Cuba Provincias | Abbreviation |
---|---|
Camaguey | CG |
Ciego de Avila | CA |
Cienfuegos | CF |
Ciudad de La Habana | CH |
Granma (Bayamo) | GR |
Guantanamo | GT |
Holguin | HO |
La Habana | HA |
Matanzas | MT |
Municipio Especial Isla de la Juventud | IJ |
Pinar del Rio | PR |
Sancti Spiritus | SS |
Santiago de Cuba | SC |
(Victoria de) Las Tunas | LT |
Villa Clara | VC |
Italy Provincia | Abbreviation |
---|---|
Agrigento | AG |
Alessandria | AL |
Ancona | AN |
Aosta/Aoste | AO |
Arezzo | AR |
Ascoli Piceno | AP |
Asti | AT |
Bari | BA |
Belluna | BL |
Beneveto | BN |
Bergamo | BG |
Biella | BI |
Bologna | BO |
Bolozano Bolzen | BZ |
Brescia | BS |
Brindisi | BR |
Cagliari | CA |
Caltanissetta | CL |
Campobasso | CB |
Caserta | CE |
Catania | CT |
Catanzaro | CZ |
Chieti | CH |
Como | CO |
Cosenza | CS |
Cremona | CZ |
Crotone | KR |
Cuneo | CN |
Enna | EN |
Ferrara | FE |
Firenze | FI |
Foggia | FG |
Forli | FO |
Frosinone | FR |
Genova | GE |
Gorizia | GO |
Grosseto | GR |
Imperia | IM |
Isernia | IS |
L'Aquila | AQ |
La Spezia | SP |
Latina | LT |
Lecce | LE |
Livorno | LI |
Lodi | LO |
Lucca | LU |
Macerata | MC |
Mantova | MN |
Massa-Carrara | MS |
Matera | MT |
Messina | ME |
Milano | MI |
Modena | MO |
Napoli | NA |
Novara | NO |
Nuoro | NU |
Oristano | OR |
Padova | PD |
Palermo | PA |
Parma | PR |
Pavia | PV |
Perugia | PG |
Pesaro-Urbino | PS |
Pescara | PE |
Piacenza | PC |
Pisa | PI |
Pistoia | PT |
Pordenone | PN |
Potenza | PZ |
Prato | PO |
Ragusa | RG |
Ravenna | RA |
Reggio de Calabria | RC |
Reggio Emilia | RE |
Rieti | RI |
Rimini | RN |
Roma | RM |
Rovigo | RO |
Salerno | SA |
Sassari | SS |
Savona | SV |
Siena | SI |
Siracusa | SR |
Sondrio | SO |
Taranto | TA |
Teramo | TE |
Terni | TR |
Torino | TO |
Trapani | TP |
Trento | TN |
Treviso | TV |
Trieste | TS |
Udine | UD |
Varese | VA |
Venezia | VE |
Verbania | VB |
Vercelli | VC |
Verona | VR |
Vibo Valentia | VV |
Vincenza | VI |
Viterbo | VT |
Mexico State | Abbreviation |
---|---|
Aguascalientes | AGS |
Baja California Norte | BCN |
Baja California Sur | BCS |
Campeche | CAM |
Chiapas | CHIS |
Chihuahua | CHIH |
Coahuila | COAH |
Colima | COL |
Distrito Federal | DF |
Durango | DGO |
Guanajuato | GTO |
Guerrero | GRO |
Hidalgo | HGO |
Jalisco | JAL |
Mexico | MEX |
Michoacan | MICH |
Morelos | MOR |
Nayarit | NAY |
Nuevo Leon | NL |
Oaxaca | OAX |
Puebla | PUE |
Queretaro | QRO |
Quintana Roo | QROO |
San Luis Potosi | SLP |
Sinaloa | SIN |
Sonora | SON |
Tabasco | TAB |
Tamaulipas | TAMPS |
Tlaxcala | TLAX |
Veracruz | VER |
Yucatan | YUC |
Zacatecas | ZAC |
The Netherlands Province | Abbreviation |
---|---|
Drenthe | DR |
Flevoland | FLD |
Friesland | FR |
Gelderland | GLD |
Groningen | GN |
Lemburg | LB |
North Brabant | NB |
North Holland | NH |
Overijssel | OV |
South Holland | ZH |
Utrecht | UT |
Zeeland | SLD |
U.S. Possessions ZIP Codes
(1) If the table contains two Country Codes, use the first Country Code for the Entity Section. Use the second Country Code for other than the Entity Section (e.g., Schedule K).
City | ZIP Code |
| City | ZIP Code |
---|---|---|---|---|
American Samoa (AS - Entity Section) (AQ - Other than Entity Section) | ||||
Faga'itua | 96799 |
| Olosega Manua' | 96799 |
Leone | 96799 | Pago Pago | 96799 | |
Federated States of Micronesia (FM - All Sections) | ||||
Chuuk | 96942 |
| Pohnpei | 96941 |
Kosrae | 96944 | Yap | 96943 | |
Guam (GU - Entity Section) (GQ - Other than Entity Section) | ||||
Agana | 96910 |
| Tamuning | 96931 |
Inarajan | 96917 | Umatac | 96915 | |
Merizo | 96916 | Yona | 96915 | |
Marshall Islands (MH - Entity Section) (RM - Other than Entity Section) | ||||
Ebeye | 96970 |
| Majuro | 96960 |
Northern Mariana Islands (MP - Entity Section) (CQ - Other than Entity Section) | ||||
Capitol Hill | 96950 |
| Saipan | 96950 |
Rota | 96951 | Tinian | 96952 | |
Palau (PW - Entity Section) (PS - Other than Entity Section) | ||||
Koror | 96940 |
| Palau | 96940 |
Puerto Rico (PR - Entity Section) (RQ - Other than Entity Section) | ||||
Adjuntas | 00601 |
| Laplata | 00786 |
Aquada | 00602 |
| Lares | 00669 |
Aquadilla | 00603 |
| Las Marias | 00670 |
Agnes Buenas | 00703 |
| Las Piedras | 00771 |
Aguirre | 00704 |
| Levittown | 00949 |
Aibonito | 00705 |
| Loiza | 00772 |
Anasco | 00610 |
| Loiza Street Station | 00936 |
Angeles | 00611 |
| Loquillo | 00773 |
Arecibo | 00612 |
| Manati | 00674 |
Arroyo | 00714 |
| Maricao | 00606 |
Bajadero | 00616 |
| Maunabo | 00707 |
Barceloneta | 00617 |
| Mayaquez | 00680 |
Barraquitas | 00794 |
| Mercedita | 00715 |
Barrio Obrero Station | 00935 |
| Minillas Center | 00936 |
Bayamon | 00956 |
| Moca | 00676 |
Boqueron | 00622 |
| Morovis | 00687 |
Cabo Rojo | 00623 |
| Naguabo | 00718 |
Caguas | 00725 |
| Narajito | 00719 |
Camuy | 00627 |
| Orocovis | 00720 |
Canovanas | 00729 |
| Palmer | 00721 |
Caparra Heights | 00920 |
| Patillas | 00723 |
Carolina | 00982 |
| Penuelas | 00624 |
Catano | 00962 |
| Ponce | 00731 |
Cayey | 00736 |
| Puerta de Tierra | 00936 |
Ceiba | 00735 |
| Puerta Real | 00740 |
Cerro Gordon | 00754 |
| Punta Santiago | 00741 |
Ciales | 00638 |
| Quebradillas | 00678 |
Cidra | 00739 |
| Ramey | 00603 |
Coamo | 00769 |
| Rincon | 00677 |
Comerio | 00782 |
| Rio Blanco | 00744 |
Condado | 00907 |
| Rio Grande | 00721 |
Corozal | 00783 |
| Rio Piedras | 00927 |
Coto Laurel | 00780 |
| Rosario | 00636 |
Culebra | 00775 |
| Sabana Grande | 00637 |
Dorado | 00646 |
| Sabana Hoyos | 00688 |
Ensenada | 00647 |
| Sabana Seca | 00952 |
Esperanza | 00765 |
| Saint Just | 00978 |
Fajardo | 00738 |
| Salinas | 00751 |
Fernandez Juncos | 00936 |
| San Antonio | 00690 |
Florida | 00650 |
| San Francisco | 00927 |
Fort Buchanan | 00934 |
| San German | 00683 |
Garrachales | 00652 |
| San Juan | 00936 |
Guanica | 00653 |
| San Lorenzo | 00754 |
Guayama | 00784 |
| San Sebastian | 00685 |
Guayanilla | 00656 |
| Santa Isabel | 00757 |
Guaynabo | 00965 |
| Sanrurce | 00936 |
Gurabo | 00778 |
| Toa Alta | 00953 |
Hatillo | 00659 |
| Toa Boa | 00949 |
Hato Rey | 00936 |
| Trujillo Alto | 00976 |
Harmingueros | 00660 |
| University | 00936 |
Humacao | 00791 |
| Utuado | 00641 |
Isabela | 00662 |
| Vega Alta | 00692 |
Jayuya | 00664 |
| Vega Baja (box 1-9049) | 00694 |
Juana Diaz | 00795 |
| Vieques | 00765 |
Juncos | 00777 |
| Villalba | 00766 |
La Cumbre | 00926 |
| Yabucoa | 00767 |
Lajas | 00667 |
| Yauco | 00698 |
Virgin Islands - U.S. (VI - Entity Section) (VQ - Other than Entity Section) | ||||
Charlotte Amalie | 00802 |
| Saint Croix | 00820 |
Christiansted | 00820 | Saint John | 00830 | |
Cruz Bay | 00830 | Saint Thomas | 00805 | |
Downtown | 00840 | Sunny Isle | 00850 | |
Frederiksted | 00840 | Veterans Annex | 00820 | |
Kingshill | 00850 |
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