3.12.21. Credit and Account Transfers

(1) Validity errors are identified either because a field, which must have data, is blank, or because the computer identified invalid characters within that field. Fields are validity checked to ensure correct data before transmittal to the master file. Each field that is found invalid is identified on the register with an asterisk (*) before the alpha-field designator.

(2) Correct as follows:

1. Compare the data on the register with the document being processed.

2. Correct any transcription errors.

3. If no corrections are necessary, use Action Code 7.

(1) A terminus error results when there is a non-numeric character in a numeric field, or when the format of the section is incorrect.

(2) Terminus errors are identified by two asterisks (**) to the left of the section number. (See Figure 3.12.21-6.)

(3) Correct as follows:

1. Compare the data on the register with the document being processed.

2. Correct any transcription errors.

3. If no corrections are necessary, use Action Code 7.

(1) Extraneous sections are identified by a single pound (#) sign in front of the section. (See Figure 3.12.21-7.)

(2) Correct as follows:

1. Compare the data on the register with the document being processed.

2. Correct any transcription errors.

3. If the section is truly not needed to process the record, delete the section with Action Code 4.

(1) Missing sections are identified by an asterisk to the left of the section number with the alpha-field designator for the section printed on the error register. See Figure 3.12.21-8.

(2) Correct as follows:

1. Compare the data on the register with the document being processed.

2. Correct any transcription errors.

(3) If a section not identified as a missing section must be added, use Action Code 5.

1. Enter on the register only the fields which will contain data.

2. The fields must be entered on the register in alphabetical order by alpha-field designator.

(1) An invalid correction attempt is indicated by a "AA" printed to the right of the DLN (Document Locator Number) in the title line of the error register. For a complete description of invalid correction attempts, see IRM 3.12.37, IMF General Instructions, or IRM 3.12.38, BMF General Instructions.

(2) Correct as follows:

1. Correct all errors identified on the error register as if no attempt had been made to correct it before. If necessary, examine the corrections on the prior error register.

2. If all the fields are correct on the error register, enter an Action Code 7 to the left of section 01 on the error register.

(1) The Name Control (Field 01-A) is found on the following forms as follows:

• Form 3413, Transcription List (Account Transfer-in): "Item A" (Section 01) displays the "Name Control".

• Form 3552, Prompt Assessment Billing Assembly: The "Name Control" is found in the upper right corner of this form, beneath the "Notice Date", OR it may be determined from the first line (name line) of the "Taxpayer" box on the upper left portion of the form.

(2) This field MUST always be present and can contain up to four characters.

(3) For BMF documents with a Social Security Number (SSN) (MFT 51, 52, 58, and 78), the first position must be alphabetic. The remaining characters can be alphabetic, hyphen or blank. No character may follow a blank.

(4) For BMF documents with an Employer Identification Number (EIN), the first character must be alphabetic or numeric. The remaining characters can be alphabetic, numeric, hyphen, ampersand, or blank. No character may follow a blank.

(5) For IMF and IRAF documents, the first character must be alphabetic. The remaining characters can be alphabetic, hyphen, or blank. No character may follow a blank.

(1) Compare the document with Field 01-A. Correct any transcription errors using Action Code 6.

(2) Research Integrated Data Retrieval System (IDRS) for a valid name control, using correct Command Codes.

1. If a valid name control is found, correct the name control on the document and on the register. See Figure 3.12.21-11.



2. If a valid name control is not found, reject the document with Action Code 3.

(1) The Taxpayer Identification Number (TIN) MUST always be present and MUST contain 9 digits.

(2) It can't be all zeroes (0) or all nines (9).

(3) IMF (Individual Master File) and IRAF (Individual Retirement Account File) documents will contain social security numbers (SSNs).

(4) BMF documents will have a 9-digit taxpayer identification number which can be a Social Security Number (SSN) or an Employer Identification Number (EIN).

1. SSNVs-MFTs 51 (Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return), and 52 (Form 706, U.S. Estate Tax Return), will always have an SSNV.

2. MFTs 46, 58, and 78 with a TIN Type (Field 01-K) of "0" will have an SSNV. (See Figure 3.12.21-12.) If the TIN Type is blank, the TIN is an EIN.

   Note: The SSNV is used to identify the TIN of a Business Master File (BMF) entity posting to the BMF with a Social Security Number (SSN) as its TIN. If given an SSN, adding the “V” to the end (i.e., XXX-SS-XXXXV) will pull up the BMF account associated with that MFT.



3. EINs-must be all numeric and the first two digits may not be 00, 07 through 09, 17 through 19, 28, 29, 49, 78, 79, or 89.

(1) Compare Field 01-B with the document. Correct any transcription errors.

(2) If the document was transcribed correctly and the taxpayer identification number contains other than 9 digits, research via IDRS, using Command Codes NAMEI and NAMES (SSNs) and NAMEB and NAMEE (EINs). If you are unable to locate a valid TIN, reject the document with Action Code 3.

(3) If the document is correct as transcribed, compare the document with the MFT code (Field 01-C) and the TIN Type (Field 01-K), i.e., SSN for IMF (Individual Master File), IRAF and MFT 51, 52, 58, and 78 and EIN for BMF. If the document has been numbered incorrectly reject with Action Code 3 for renumbering. See Figure 3.12.21-13.

(1) The Master File Tax Account (MFT) Code is found in Item C (Section 01), Page 1, Form 3413. It is also located in the MFT box on the upper left part of the Form 3552.

(2) This is a two-digit field that MUST be present.

(3) The MFT is pre-printed or manually entered during the preparation of the document.

(4) The MFT must be compatible with the tax class in the DLN.

(1) Compare Field 01-C with the document. Correct any transcription errors.

(2) If the MFT is not present, determine the correct code using Exhibit 3.12.21-4, MFT and Tax Class Chart, and the criteria below. Enter the data in Field 01-C, using Action Code 6.

1. If the document is IMF, the MFT must be 30, 31, 35, 55, 65 or 82.

2. If the document is IRAF, the MFT code must be 29.

3. If the document is BMF, the MFT code must be 01, 02, 03, 04, 05, 06, 07, 08, 09, 10, 11, 12, 13, 14, 15, 16, 17, 33, 34, 36, 37, 40, 43, 44, 46, 47, 49, 50, 51, 52, 55, 58, 60, 61, 62, 63, 64, 67, 74, 75, 76, 77, 78, 79, 83, 85, or 86.

(3) Use the information in the table provided below to determine if the document was numbered correctly. If the MFT was transcribed correctly, compare the MFT and the tax class of the DLN (tax class is the third digit of the DLN). See Figure 3.12.21-14.

(4) If the document was numbered incorrectly, reject the document for renumbering, using Action Code 3.

(5) If the MFT was transcribed incorrectly and the MFT on the document is compatible with the tax class in the DLN, correct Field 01-C.

(6) IF THE MFT IS CORRECTED TO 03, 50, OR 61 ON A DOC CODE 51 RECORD, BE SURE THE ABSTRACT REQUIREMENTS OF SECTIONS 36-39 ARE MET BY ADDING SECTIONS IF NECESSARY. (See Table IRM 3.12.21.4.2.8.)

(7) IF THE ABSTRACT REQUIREMENTS ARE NOT IN THE SECTION 36-39 REJECT, USE ACTION CODE 3. (See Figure 3.12.21-15.)

(1) The Tax Period is found in Item D (Section 01), Page 1, Form 3413. It is also located in the Tax Period box on the upper left part of the Form 3552 (to the right of the MFT box).

(2) This field MUST be present, contain six digits, and be all numeric.

(3) It is edited in YYYYMM format. The first four positions represent the year, and the last two positions represent the month of the tax period.

(4) The month in the tax period must be 01 through 12.

(5) MFTs 58, 60, 61, 62, 63, and 64 use the tax period beginning date as the tax period. All other MFTs use the tax period ending date as the tax period with the exception of MFT 52 (see IRM 3.12.21.4.2.7(4) above).

(6) Field 01-D (Tax Period) and Field 01-C (Master File Tax Account Code) will appear invalid if EITHER of the following conditions (as displayed in the table below) are not correct:CONSISTENCY CHECK: MFT CODE AND TAX PERIOD

(7) Field 01-D (Tax Period) will appear invalid, along with Fields 20A-E or I (Transaction Code), if the tax period is other than 197810 through 198011 and the transaction code is 63X. 63X equals 630, 632, 636, and 637 (for MFT 02, 05, 30, 31, 33, and 34 only). (See Figure 3.12.21-16.)

(8) Field 01-D (Tax Period), Field 01-C (Master File Tax Account Code), AND Field 01-M (Reference Number), will appear invalid if EITHER of the following conditions (as displayed in the table below) are not correct:CONSISTENCY CHECKS: TAX PERIOD, MFT CODE, AND REFERENCE NUMBER

(9) Field 01-D (Tax Period), Field 01-C (Master File Tax Account Code), Field 01-G (Transaction Code), AND Field 01-M (Reference Number), will appear invalid (along with the Transaction Codes) if EITHER of the following conditions (as displayed in the table below) are not correct:CONSISTENCY CHECKS: REFERENCE NUMBER, TRANSACTION CODE, MFT, AND TAX PERIOD

(10) FORM 3552 ONLY (displaying TC-767 and other TCs): Field 01-C (Master File Tax Account Code), Field 01-D (Tax Period), along with the Transaction Codes will appear invalid if EITHER of the following conditions (as displayed in the table below) are not correct:CONSISTENCY CHECKS (FORM 3552): TC-767, MFT, TAX PERIOD AND TRANSACTION CODE

(11) FORM 3413 ONLY (displaying TC-766 or TC-767 and other TCs): and Reference Numbers 280, 296,or 299): Field 01-D (Tax Period),Field 01-C (Master File Tax Account Code),Field 01-M (Reference Number), along with the Transaction Codes will appear invalid if EITHER of the following conditions (as displayed in the table below) are not correct:CONSISTENCY CHECKS (FORM 3413): TC-766 OR TC-767, TAX PERIOD, MFT, TRANSACTION CODE, REFERENCE NUMBER

(12) FORM 3413 ONLY (displaying TC-766 or TC-767 and other TCs) and Reference Numbers 271 or 276)Field 01-C (Master File Tax Account Code),Field 01-D (Tax Period),Field 01-M (Reference Number), along with the Transaction Codes will appear invalid if EITHER of the following conditions (as displayed in the table below) are not correct:CONSISTENCY CHECKS (FORM 3413): TC-766 OR TC-767, MFT, TAX PERIOD, REFERENCE NUMBER, TRANSACTION CODE

(13) Field 01-M (Reference Number), Field 01-N (Reference Number Amount), Field 01-G (Transaction Code) AND Field 01-H (Transaction Amount) will appear invalid if EITHER of the following conditions (as displayed in the table below) are NOT correct:CONSISTENCY CHECK: REFERENCE NUMBER, REFERENCE AMOUNT, TRANSACTION CODE, TRANSACTION AMOUNT

(14) Field 01-M (Reference Number), Field 01-C (Master File Tax Account Code), Field 01-G (Transaction Code) AND Field 01-H (Transaction Amount) will appear invalid if EITHER of the following conditions (as displayed in the table below) are NOT correct:CONSISTENCY CHECKS: REFERENCE NUMBER, MFT CODE, TRANSACTION CODE, TRANSACTION AMOUNT

(15) Field 01-M (Reference Number), Field 01-C (MFT Code), AND Field 01-G (Transaction Code) will appear invalid if EITHER of the following conditions (as displayed in the table below) are NOT correct:CONSISTENCY CHECKS: REFERENCE NUMBER, MFT CODE, TRANSACTION CODE

(16) Field 01-M (Reference Number), Field 01-C (Master File Tax Account Code), Field 01-D (Tax Period), AND Field 01-G (Transaction Code) will appear invalid if EITHER of the following conditions (as displayed in the table below) are NOT correct:CONSISTENCY CHECK: REFERENCE NUMBER, MFT, TAX PERIOD, TRANSACTION CODE

(17) Field 01-D (Tax Period), will appear invalid, along with Field 01-M (Reference Number) if EITHER of the following conditions (as displayed in the table below) are not correct:CONSISTENCY CHECK: TAX PERIOD AND REFERENCE NUMBER

(18) Field 01-M (Reference Number), Field 01-C (Master File Tax Account Code), AND Field 01-N (Reference Number Amount), will appear invalid if EITHER of the following conditions (as displayed in the table below) are not correct:CONSISTENCY CHECK: REFERENCE NUMBER, MFT, REFERENCE NUMBER AMOUNT

(19) Field 01-M (Reference Number), Field 01-C (Master File Tax Account Code), Field 01-N (Reference Number Amount) and Field 01-D (Tax Period), will appear invalid if EITHER of the following conditions (as displayed in the table below) are not correct:CONSISTENCY CHECK: REFERENCE NUMBER, MFT, REFERENCE NUMBER AMOUNT, TAX PERIOD

(20) Field 01-M (Reference Number), Field 01-N (Reference Number Amount) and Field 01-D (Tax Period), will appear invalid if EITHER of the following conditions (as displayed in the table below) are not correct:CONSISTENCY CHECK - REFERENCE NUMBER, REFERENCE NUMBER AMOUNT, AND TAX PERIOD

(21) Field 01-M (Reference Number), Field 01-C (Master File Tax Account Code), Field 01-D (Tax Period), and Field 01-N (Reference Number Amount), will appear invalid if EITHER of the following conditions (as displayed in the table below) are not correct:CONSISTENCY CHECK - REFERENCE NUMBER, MFT, TAX PERIOD OR REFERENCE NUMBER AMOUNT

(22) Field 01-M (Reference Number), Field 01-C (Master File Tax Account Code), and Field 01-D (Tax Period), along with the Transaction Code (TC), will appear invalid if EITHER of the following conditions (as displayed in the table below) are not correct:CONSISTENCY CHECKS: REFERENCE NUMBER, MFT, TRANSACTION CODE, AND TAX PERIOD

(23) Field 40-M, Qualified Small Business Credit Amount (Form 8974: Form 941, 943 and 944) Feild 01-C (Tax Period), and the Transaction Code(s) will appear “invalid” if all the following conditions are NOT met:CONSISTENCY CHECKS: FIELD 40-M AMOUNT, MFT, TAX PERIOD, AND TRANSACTION CODE

(1) Correct as follows:

1. Compare the register with the document.

2. Correct any transcription errors.

3. If the document is correct as transcribed, reject the record with Action Code 3.

4. Attach Form 4227, Intra-SC Reject or Routing Slip.

5. Notate "invalid tax period", and route to the Accounting function (for contact with originator for research and or correction)..

(2) The tax period can't be later than the current processing month plus one year or earlier than the beginning tax period indicated in the table found in Exhibit 3.12.21-1 (Valid Tax Periods) for the specific MFT being processed.

(3) IMPORTANT: The following "bullets" provide other information on certain items displayed in the above-referenced table (i.e., note asterisked (*) and pound-signed (#) references):

• * Bypass generating EARLIEST-DATE-ALLOWED on correction passes

• #  Month range for MFT-CD 13 with Reference Numbers 519, 565, 613, 643, 644, 648, 650, 655, 656, 657, 661, 656, 657, 661, 665, 676, 677, 693 694, 700, 701, 702, 703, 704, 705, or 710 is 01 through 12.

• #  MFT-CD 13 has to be calendar year with Reference Number 628.

(4) Correct as follows:

1. Compare the document to the error register. Correct any transcription errors.

2. If the tax period was transcribed correctly but the period was prior to the earliest valid tax period, reject using Action Code 3 for further research.

3. If transcribed correctly but the tax period on the document is incorrect, reject with Action Code 3.

4. Attach Form 4227 and notate "invalid tax period".

5. Route to the Accounting function (for contact with originator for research and or correction)..

6. See IRM 3.12.21.4.2.8(2) above.

(1) The Date of Transfer is found in Item E (Section 01), Page 1, Form 3413.

(2) This is an eight-digit field which MUST be present and must be NUMERIC.

(3) It is edited in YYYYMMDD format. The month (fifth and sixth digits) must be 01-12 and the day (seventh and eighth digits) must be 01-31).

(4) On BMF documents-the date may not be later than the current date, earlier than the tax period beginning nor earlier than 1961-12-01.

(5) On IMF documents-the date may not be later than the current date, earlier than the tax period beginning nor earlier than 1962-12-01.

(6) On IRAF documents-the date may not be later than the current date, earlier than the tax period beginning date nor earlier than 1976-01-01.

(7) For all MFTs -the transfer in date can't be earlier than the earliest date allowed for the individual MFT (see IRM 3.12.21.4.2.8 for table).

(1) Compare the document with the register. Correct any transcription errors.

(2) If correct as transcribed, determine the valid date from Form 3413 or Form 3552 and enter the result in Field 01-E.

(3) If there is no date on the document, enter the same date as in Field 01-F, 23C Date (Date of Assessment/Transaction Date).

(1) The 23C Date or Date of Assessment is found in Item F (Section 01), Page 1, Form 3413. It is also located under the Reference column (Line 30) of the Form 3552.

(2) This field is the 23C date of Field 01-G, Original Assessment Transaction Code.

(3) This field is an eight-digit field which must be numeric.

(4) It is edited in YYYYMMDD format. The month (fifth and sixth digits) must be 01-12 and the day (seventh and eighth digits) must be 01-31.

(5) The transaction date may not be later than the current processing date, not earlier than the tax period beginning date and not earlier than the earliest date valid for the master file and MFT being processed. (See table in IRM 3.12.21.4.2.8 for earliest date allowed by MFT.)

1. BMF- can't be earlier than 1961-12-01 (i.e., December 1, 1961).

2. IMF- can't be earlier than 1962-12-01 (i.e., December 1, 1962).

3. IRAF- can't be earlier than 1976-01-01 (i.e., January 1, 1976).

(6) For BMF only- the transaction date may be earlier than the tax period on the correction run for MFTs 51, 58, 60, 61, 62, 63 and 64. If the date is correct, enter Action Code 7 to clear the register. For other BMF MFT Codes, see correction procedures under IRM 3.12.21.4.2.12.

(7) Both the transaction code and the transaction date must be present. If one is missing, Fields 01-F, 23-C Date of Assessment (Transaction Date), 01-G, Original Assessment Transaction Code, and 01-H, Original Assessment Transaction Amount, will appear invalid. See Figure 3.12.21-18.

(1) Compare the document with the register. Correct any transcription errors.

(2) If BMF MFT Code is other than 51, 58, 60, 61, 62, 63 or 64, reject, using Action Code 3, and notate on Form 4227, "Trans. Date is prior to tax period".

(3) If the date is correct as transcribed and Field 01-F is in error, determine the correct date or tax period. Enter the information on the register with Action Code 6.

(4) If the correct data can't be determined, reject the register with Action Code 3. Attach Form 4227 and notate "invalid or missing Assessment date".

(1) The Original Assessment Transaction Code is found in Item G (Section 01), Page 1, Form 3413. It is also located under the TC (Transaction Code) column (Line 31) of the Form 3552.

(2) This field will appear invalid if it is not one of the codes shown in the correct chart Exhibit 3.12.21-5, Valid IMF Transaction Code Table, through Exhibit 3.12.21-7, BMF Valid Transaction Code Table.

(3) This field will appear invalid if it does not contain a Transaction Code that is valid for the doc code and MFT being processed.

1. Compare the document with the register.

2. Correct any transcription errors (NUMERIC)

   Note: The Original Assessment Transaction Code is found in Item G (Section 01), Page 1, Form 3413.

3. If the document is correct as transcribed and a valid transaction code can't be determined, reject the document with Action Code 3.

4. Attach Form 4227, Intra-SC Reject or Routing Slip, and notate "01-G (Original Assessment Transaction Code) invalid".

5. Route the Form 4227 to the Accounting function (for contact with the originator for research and or correction)..

(4) Fields 01-G and 01-H will both display asterisks (*) if there is an entry in Field 01-I and Field 01-H is blank. Enter the original transaction amount from Form 3413, in Field 01-H. If the amount can't be determined, reject the document with Action Code 3.

(5) Fields 01-G and 01-J will both display asterisks if there is an entry in Field 01-J, and Field 01-G is not 300. (Figure 3.12.21-19.) If Field 01-G is other than 300, reject the document with Action Code 3. Attach Form 4227 and notate "01-G not 300".

(6) Field 01-G will asterisk if the MFT is 12, Field 40-H is present and the transaction code is other than 150. (See Figure 3.12.21-20.) Correct as follows:

1. Compare the register with the document.

2. Correct any transcription errors.

3. If the document is correct as transcribed, reject the record with Action Code 3.

4. Attach Form 4227 and notate "TC 150 missing MFT 12 with Line 8 amount present."

(7) Field 01-G will appear invalid along with Fields 01-H, Original Assessment Transaction Amount, Field 01-M, Reference Number and Field 01-N, Reference Amount if the information contained in those fields does not match the information contained in the table below. MFT is 13 or 55*

1. Compare the document with the register. Correct any transcription errors.

2. If the document is correct as transcribed, reject the record with Action Code 3.

(8) IMPORTANT: The following "bullets" provide other information on certain items contained in the above-referenced tables:

• * MFTs 13 or 55: If Fields 01-M and 01-N are present, there must be a TC 290 in Field 01-G and NO amount in Field 01-H.

• ** MFTs 02, 05, 30, 31, 51, or 52: If Fields 01-M and 01-N are present, there must be either a TC 290 in Field 01-G and NO amount in Field 01-H, or a TC 300 in Field 01-G with or without an amount in Field 01-H.

(9) Fields 01-G and 01-H will appear invalid if the transaction code is 150, the transaction amount is greater than 0 (zero), and the MFT is 06, 36, 37 (with a tax period later than 198711), or 67. Reject the register with Action Code 3. Attach Form 4227, notating, "Transaction Code 150 transaction amount greater than 0" (zero).

(1) The Original Assessment Transaction Amount is found in Item H (Section 01), Page 1, Form 3413. It is also located under the Assessment column (Line 32) of the Form 3552.

(2) This field must be all numeric.

(3) The debit (+) or credit (-) amount that displays in this field must be compatible with Field 01-G (Transaction Code). See Exhibit 3.12.21-5, Valid IMF Transaction Code Table, through Exhibit 3.12.21-7, BMF Valid Transaction Code Table, for the valid debit and credit transaction codes.

(4) If there is an entry in Field 01-H, there must be an entry in Field 01-G.

(5) This field cannot display as a credit (-) unless Field 01-G contains TC 430. TC 430 is only valid for IMF, MFT 30, Doc Code 52.

(6) Fields 01-G and 01-H will appear invalid if the transaction code is 150, the transaction amount is greater than 0 (zero), and the MFT is 06, 36, 37 (with a tax period later than 198711), or 67. Reject the register with Action Code 3. Attach Form 4227, notating, "Transaction Code 150 transaction amount greater than 0" (zero).

(1) The Transfer-In Amount is found in Item I (Section 01), Page 1, Form 3413.

(2) This field must be all numeric.

(3) This field can't be changed. If there is a transcription error in the money amount, reject the document with Action Code 3 to be reinput.

(4) If the Doc Code is 51, Field 01-I must be a debit (signed positive) or zero.

(5) If the Doc Code is 52, Field 01-I must be zero.

(6) If Field 01-I underprints, see IRM 3.12.21.12.1.

(1) The Agreement Date is found in Item J (Section 01), Page 1, Form 3413. It is located on Line 23 of the Form 3552 (it is displayed as the "870 Agreement Date").

(2) This field is invalid with Doc Code 52.

(3) This date is entered from Form 3552 and Form 3413 (Doc Code 51 only) to provide the master file with the correct interest computation date.

(4) This date must be in YYYYMMDD format. The month (fifth and sixth digits) must be 01-12 and the day (seventh and eighth digits) must be 01-31.

(5) The date may not be later than the current processing date or earlier than the following dates:

1. 1970-01-01 (i.e., January 1, 1970) for IMF and BMF on initial input or 1962-01-01 (i.e., January 1, 1962) for BMF and 1962-12-01 (i.e., December 1, 1962) for IMF on error correction run.

2. 1976-01-01 (i.e., January 1, 1976) for IRAF on both initial input and error correction run.

(6) If an invalid 870 date is present on Form 3552 and a valid date is not available from the attachments, reject the document, using Action Code 3. Attach Form 4227, notating "invalid 870 date". Route to Accounting for correction.

(7) If an agreement date is present in Field 01-J, then Field 01-G must have a TC 300, 304 or 308. If Field 01-G is other than TC 300, 304 or 308 remove the agreement date in Field 01-J.

(1) This field must contain a "0" (Zero) when the MFT (Field 01-C) is 58, 78, 76 and TIN (Field 01-B), is an SSN. In all other cases, leave blank.

(2) If MFT is 29, 30, 31, 35, 51, 52, 55, 65, 82 then the TIN Type should be "0" (SSN).

(3) If MFT is 17, 58, 76, or 78, the TIN Type can be either "0" (for SSN) or blank (for EIN).

(4) Delete entry Field 01-K if invalid.

(1) The Correspondence Received Date is found in Item K (Section 01), Page 1, Form 3413. It is located on Line 25 of the Form 3552.

(2) The Correspondence Received Date must be in YYYYMMDD format and must be all numeric. It may not be later than the current processing date nor earlier than 1962-12-01 (December 1, 1962) for IMF, 1961-12-01 (December 1, 1961) for BMF, or 1976-01-01 (January 1, 1976) for IRAF. It can't be earlier than the earliest date allowed.

(3) If the date was transcribed incorrectly, correct using Action Code 6.

(4) If a valid correspondence received date can't be located, reject the document with Action Code 3. Attach Form 4227, notating “invalid correspondence received date”.

(1) The Reference Number must be a three-digit numeric field. This data is necessary to allow the automatic transfer of certain civil penalties, using Doc Code 51 or 52 into MFTs 02, 05, 13, 30, 31, 51, 52, and 55.

(2) Fields 01-M and 01-N are invalid for IRAF (MFT 29).

1. If present, reject the document with Action Code 3.

2. Attach Form 4227, Intra SC-Reject or Routing Slip, notating "Reference Number and amount not valid on IRAF".

3. Route to Accounting for contact with the originator for research and correction.

(3) Field 01-M, Reference Number, if present, must be a three-digit numeric field. See the table below for valid MFTs and Reference Numbers.

1. Compare the document and the register and correct any transcription errors.

2. If Field 01-C (MFT Code) and or Field 01-M (Reference Number) display asterisks (*) if they are invalid (such as, in “error”):

3. If in "error", do as follows:

4. Compare the document and the register against the valid Reference Numbers and MFTs in the table below.

5. If the Reference Number in Field 01-M is not listed in the table below:

6. Reject the record, using Action Code 3.

7. Prepare Form 4227, Intra-SC Reject and Routing Slip.

8. Notate on the 4227, "Reference Number is not valid".

9. Attach the 4227 to the document and route them to Accounting (for contact with the originator for research and or correction).

(4) The following Footnote Legends Table provides information on Reference Numbers contained in the above-referenced MFT-Reference Number-Doc Code Table.FOOTNOTE LEGENDS FOR THE ABOVE MFT REFERENCE NUMBER AND DOC CODE TABLE

(5) The following "bullets" provide other information on items contained in these instructions and the MFT-REFERENCE-NUMBER-DOC CODE Table.

• IF Field 01-M (Reference Number) is 680, 681, 682, 685, 686, or 689, then Transaction Code (TC) field(s) must contain either TC-290, 294, 298, 300, 304, 308, or 402; or TC-291, 295, 299, 301, or 309 must appear in the correct TC field in Sections 02-19. (TC 291, 295, 299, 301, or 309). They may appear in Section 02-19, but are not needed. (Their associated Transaction Amounts must be negative.)

• IF NOT, Field 01-D (Tax Period), Field 0 1-M (Reference Number), Field 01-N (Reference Number Amount) or the correct Transaction Code (TC) and Amount Fields in Sections 02-19 will display asterisks (*) and appear "invalid" (for example, in "error").

(6) CORRECTION PROCEDURES (Field 01-M):

• Compare the document and the register.

• If the Reference Number is invalid or was transcribed incorrectly, correct with Action Code 6.

• If the document was correctly transcribed, but the Reference Number (Field 01-M) or Reference Number Amount (Field 01-N) is missing, reject the record with Action Code 3.

• Attach Form 4227, notating (depending on the missing item), "Reference Number (or Reference Number Amount) is missing.".

• Return to Accounting (for contact with the originator for research and or correction).

(7) Field 01-N, Reference Number Amount, is a numeric field not to exceed 13 digits. If there is a Reference Number present and no Reference Number Amount, search the document and attachments for a valid reference amount.

1. If a Reference Number Amount one is found, enter it in Field 01-N.

2. If a valid reference amount can't be found, reject the document with Action Code 3.

3. Notate on Form 4227, "Reference Number Amount missing or incorrect".

4. Attach the 4227 to the document and route to Accounting (for contact with the originator for research and or correction).

(8) IMPORTANT: The original Field 01-N (Reference Number Amount) is a positive number. If correction is made on Field 01-N, it can be a negative number.

(9) If there is a Reference Number Amount (Field 01-N) present and no Reference Number (Field 01-M), search the document and attachments for a valid Reference Number.

1. If a Reference Number is found, enter it in Field 01-M.

2. If one is not found, use the table above to determine the correct Reference Number and enter in Field 01-M.

3. If you can't readily determine the correct Reference Number, use your local procedures to correct the problem.

(10) IMPORTANT: If there is a Reference Number (Field 01-M), there must be a Reference Number Amount (Field 01-N). If either is present, they must both be present.

(11) If there is a Reference Number or Reference Number Amount, there must be both. Field 01-N, Reference Number Amount, is a numeric not to exceed 13 digits. If there is a Reference Number present and no Reference Number Amount, search the document and attachments for a valid reference amount.

1. If a Reference Number Amount is found, enter it in Field 01-N.

2. If a valid reference amount can't be found, reject the document with Action Code 3.

3. Notate on Form 4227, "Reference Number Amount missing or incorrect".

4. Attach the 4227 to the document and route to Accounting (for contact with the originator for research and or correction).

(12) If there is a Reference Number Amount (Field 01-N) present and no Reference Number, search the document and attachments for a valid Reference Number.

1. If a Reference Number is found, enter it in Field 01-M.

2. If one is not found, use the table above to determine the correct Reference Number and enter in Field 01-M.

3. If you can't readily determine the correct Reference Number, use your local procedures to correct the problem.

(13) We listed Reference Numbers (with their Process Specifications as used in Consistency Checks) in Paragraph (14) through Paragraph (48) of this subsection.

• Reference Numbers appear in this subsection/text according to their Functional Specifications Package (FSP) process/procedures order.

• Distinguish which is the correct one you’re looking for by their Tax Periods, MFTs, and other distinguishing information.

• Pay careful attention, since some Reference Numbers data may appear to be duplicates, but their MFTs and valid Tax Periods will vary.

• We provided each Reference Number IRM procedures according to their Process Specifications order in an effort to eliminate any possible confusion.

(14) Reference Number 290

• If Reference Number is 290,

• MFT-CD is 01, AND

• Tax Period must be equal to or within 201112 through 202203

• If the transcribed fields do not meet the criteria as described above, the Reference Number, MFT, and Tax Period fields will appear invalid (such as, set to “error”).

• Source: Functional Specifications Package (FSP) Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 1. and 1.1.

(15) Reference Number 290

• If Reference Number is 290,

• MFT-CD is 11 or 14, AND

• Tax Period must be equal to or within 201112 through 202212

• If the transcribed fields do not meet the criteria as described above, the Reference Number, MFT, and Tax Period fields will appear invalid (such as, set to “error”).

• Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 1. and 1.1, and 1.1.1.

(16) Reference Number is greater than 291 and less than 296

• If Reference Number is greater than 291 and less than 296, AND

• MFT-CD is 46, AND

• Tax Period is before 201003

• If the transcribed fields do not meet the criteria described above, the Reference Number, MFT, and Tax Period fields will appear invalid (such as, set to “error”).

• Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 2. and 2.1.

(17) Reference Number 519

• If Reference Number is 519,

• MFT CD is 13, AND

• the Tax Period is before 12/31/16 (December 31, 2016), AND

• Month of Tax Period is not 03, 06, 09 or 12.

• If the transcribed fields do not meet the criteria described above, the If the transcribed fields do not meet the criteria described above, the Reference Number, MFT, and Tax Period fields will appear invalid (such as, set to “error”).

• Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 3. and 3.1.

(18) Reference Number 627

• If Reference Number is 627,

• MFT-CD is 55. AND

• Tax Period is before 199712,

• If the transcribed fields do not meet the criteria described above, the Reference Number, MFT, and Tax Period fields will appear invalid (such as, set to “error”).

• Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 4. and 4.1.

(19) Reference Number 649

• If Reference Number is 649,

• MFT-CD is 13, AND

• Tax Period is before 199012,

• If the transcribed fields do not meet the criteria described above, the Reference Number, MFT, and Tax Period fields will appear invalid (such as, set to “error”).

• Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 5. and 5.1.

(20) Reference Number 677 or 706

• If Reference Number is 677 or 706, AND

• Tax Period is before 200912

• If the transcribed fields do not meet the criteria described above, the Reference Number and Tax Period fields will appear invalid (such as, set to “error”).

• Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 6. and 6.1.

(21) Reference Number 682

• If Reference Number is 682, AND

• MFT-CD is either 02, 05, 06 or 34, AND

• Tax Period is equal to or greater than 201712, AND

• Transaction Code of Section 01 is 290, 294, 298, 300, 304, or 308, AND

• Transaction Code of Section 02 is blank, 240, 241, 290, 291, 294, 295, 298, 299, 300, 301, 304, 305, 308 and or 309

• If the transcribed fields do not meet the criteria described above, the Reference Number, MFT, and Tax Period fields, along with the Transaction Code(s), will appear invalid (such as, set to “error”).

• Source: Unified Work Request (UWR) 243633.

• Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 7. and 7.1.

(22) Reference Number 683

• If Reference Number is 683, AND

• MFT-CD is 02 or 03 or 05 or 06 or 07 or 30 or 31 or 34 or 51 or 52 or 55, AND

• Tax Period is before 201003.

• If the transcribed fields do not meet the criteria described above, the Reference Number, MFT, and Tax Period fields will appear invalid (such as, set to “error”).

• Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 8. and 8.1.

(23) Reference Number 685

• If the Reference Number is 685, AND

• Tax Period is before 198709

• If the transcribed fields do not meet the criteria described above, the Reference Number and Tax Period fields will appear invalid (such as, set to “error”).

• Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 9. and 9.1.

(24) Reference Number 686

• If IMF (such as, the MASTERFILE-SYSTEM-ID-CODE = 1), AND

• MFT-CD is not 29,

• the Reference Number is 686, AND

• Tax Period is before 198909

• If the transcribed fields do not meet the criteria described above, the Reference Number, MFT, and Tax Period fields will appear invalid (such as, set to “error”).

• Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 10. and 10.1. and 10.1.1

(25) Reference Number 687

• If Reference Number is 687,

• MFT CD is 30, AND

• Tax Period is before 200705,

• If the transcribed fields do not meet the criteria described above, the Reference Number, MFT, and Tax Period fields will appear invalid (such as, set to “error”).

• Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 11. and 11.1.

(26) Reference Number 687

• If Reference Number is 687, AND

• MFT CD is either 01, 02, 03, 04, 05, 07, 09, 10, 11, 12, 14, 15, 16, 31, 33, 34, 37, 38, 39, 40, 41, 42, 43, 44, 50, 51, 52, 60, 63, 64, 77 or 78, AND

• The Tax Period is before 201512,

• If the transcribed fields do not meet the criteria described above, the Reference Number, MFT, and Tax Period fields will appear invalid (such as, set to “error”).

• Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 11.1.1 and 11.1.1.1.

(27) Reference Number 692

• IMF MFT 35 or IMF MFT 65 with TC 240 is only valid with Field 01-M , EXCEPT:

• When Reference Number 692 is present with MFT 35 or MFT 65, AND

• For Tax Period 201812 and prior, AND

• Transaction Code in Section 01 is TC-240 or TC-290 AND Transaction Code in Section 02-19 is blank, 190, 240, 241, 290, and or 291

  Caution: IMPORTANT: Transaction Code TC-240 or TC-241 or TC-290 or TC-291 MUST be present.

  Exception: IMF MFT 35 or IMF MFT 65 with TC 240 is Invalid for Tax Years 201912 and later

• If the transcribed fields do not meet the criteria described above, the Reference Number, MFT, and Tax Period fields, along with the Transaction Code(s), will appear invalid (such as, set to “error”).

• Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 12. and 12.1. and 12.2.

(28) Reference Number 693

• If Reference Number is 693,

• MFT is 13, AND

• The Tax Period is before 201801.

• If the transcribed fields do not meet the criteria described above, the Reference Number, MFT, and Tax Period fields will appear invalid (such as, set to “error”).

• Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 13. and 13.1.

(29) Reference Number 694

• If Reference Number is 694,

• MFT is 13, AND

• If Tax Period is before 201801.

• If the transcribed fields do not meet the criteria described above, the Reference Number, MFT and Tax Period fields will appear invalid (such as, set to “error”).

• Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 14. and 14.1.

(30) Reference Numbers 700 or 710

• If Reference Number is 700 or 710,

• MFT is 13, AND

• The Tax Period is before 201612,

• If the transcribed fields do not meet the criteria described above, the Reference Number, MFT, and Tax Period fields will appear invalid (such as, set to “error”)

• Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 15. and 15.1.

(31) Reference Number 700

• If Reference Number is 700,

• MFT is 30 or 31, AND

• If Tax Period is before 201003.

• If the transcribed fields do not meet the criteria described above, the Reference Number, MFT, and Tax Period fields will appear invalid (such as, set to “error”)

• Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 16. and 16.1.

(32) Reference Numbers 700 or 710

• If Reference Number is 700 or 710,

• MFT is 55, AND

• The Tax Period is equal to or greater than 201003, AND

• Transaction Code in Section 01 is 240 or 290 AND Transaction Code in Section 02-19 is blank, 190, 240, 241, and or 29X through 30X.

• If the transcribed fields do not meet the criteria described above, the Reference Number, MFT and Tax Period fields, along with the Transaction Code(s), will appear invalid (such as, set to “error”)

• Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 17. and 17.1.

(33) Reference Number 707:

• If Reference Number is 707,

• MFT is 05, 30, or 31, AND

• The Tax Period is equal to or greater than 201701, AND

• Transaction Code in Section 01 is 240 (IMF only) or 290 AND Transaction Code in Section 02-19 is blank, 190, 240, 241, 290 and or 291.

• If the transcribed fields do not meet the criteria described above, the Reference Number, MFT, and Tax Period fields, along with the Transaction Code(s), will appear invalid (such as, set to “error”)

  Caution: IMPORTANT: Transaction Codes TC-240 or TC-241 or TC-290 or TC-291 must be present

• Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 18. and 18.1.

• See MFT-and-Reference Number-Table below.

(34) Reference Number 708 or 709:

• If Reference Number is 708 or 709, AND

• MFT is 13 or 55, AND

• Tax Period is before 200209,

• If the transcribed fields do not meet the criteria described above, the Reference Number, MFT, and Tax Period fields will appear invalid (such as, set to “error”)

• Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 19. and 19.1.

(35) Reference Number 710:

• If Reference Number is 710, AND

• MFT is 30 or 31, AND

• Tax Period is before 201003.

• If the transcribed fields do not meet the criteria described above, the Reference Number, MFT, and Tax Period fields will appear invalid (such as, set to “error”)

• Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 20. and 20.1.

(36) Reference Number 780 or 781:

• If Reference Number is 780 or 781, AND

• Tax Period is before 201006.

• If the transcribed fields do not meet the criteria described above, the Reference Number and Tax Period fields will appear invalid (such as, set to “error”)

• Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 21. and 21.1.

(37) Reference Number 528:

• If Reference Number is 528,

• MFT is 55, AND

• The Reference Number Amount is greater than $10,000,

• If the transcribed fields do not meet the criteria described above, the MFT, the Reference Number and the Reference Number Amount fields will appear invalid (such as, set to “error”)

• Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.10; Procedures 1. and 1.1.

(38) Reference Number 658:

• If Reference Number is 658, AND

• MFT is 13, AND

• Tax Period is before 199812, OR

• Month of Tax Period is not 12, OR

• Reference Number Amount is greater than $5,000

• If the transcribed fields do not meet the criteria described above, the Reference Number, MFT, Reference Number Amount, and Tax Period fields will appear invalid (such as, set to “error”)

• Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.10; Procedures 2. and 2.1.

(39) Reference Number 663:

• If Reference Number is 663, AND

• MFT is 13, AND

• Tax Period is before 200008, OR

• Reference Number Amount is greater than $50,000,

• If the transcribed fields are not according to the criteria described above, the Reference Number, MFT, Reference Number Amount, and Tax Period fields will appear invalid (such as, set to “error”)

• Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.10; Procedures 3. and 3.1.

(40) Reference Number 678:

• If Reference Number is 678, AND

• MFT is 13, AND

• Tax Period is before 198512, OR

• Month of Tax Period is not 12, OR

• Reference Number Amount is greater than $50,000

• If the transcribed fields do not meet the criteria described above, the MFT, Tax Period, Reference Number, and Reference Number Amount fields will appear invalid (such as, set to “error”)

• Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.10; Procedures 4. and 4.1.

(41) Reference Number (See Note below.) (FORM 3552 ONLY) :

• If FORMAT CODE (325 or 326) equals "Form 3552", AND

• Transaction Code in Section 02-19 equals TC-767,

• MFT is 01, AND

• Tax Period is 202003, 202006, 202009 or 202012, OR greater than 202105 OR

• MFT is 09, 11, or 14, AND,

• Tax Period is 202012, OR greater than 20211 AND,

• Transaction Code (TC) in Section 01 is 150, 290, 294, 298, 300, 304 or 308, AND Transaction Code in Section 02-19 is blank, 150, 290, 291, 294, 295, 298, 299, 300, 301, 304, 305, 308, and or 309.

• If the transcribed fields are not according to the criteria described above, the Tax Period, MFT, and Transaction Code fields will appear invalid (such as, set to “error”)

• Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.11; Procedures 1. and 1.1.

  Note: TO PROGRAMMERS: Although listed under this FSP Process, please note that this (Form 3552) item contained NO Reference Number.

(42) Reference Number 280, 296, or 299 (FORM 3413 ONLY) :

• If FORMAT CODE (025 or 026) equals "Form 3413",

• Transaction Code in Section 02-19 equals TC-766 or TC-767,

• MFT is 01, AND

• Tax Period is 202003, 202006, 202009 or 202012, OR,

• MFT is EITHER MFT 09, MFT11 or MFT14, AND

• Tax Period is 202012, AND,

• Transaction Code (TC) in Section 01 is 150, 290, 294, 298, 300, 304 or 308, AND Transaction Code in Section 02-19 is blank, 150, 290, 291, 294, 295, 298, 299, 300, 301, 304, 305, 308, and or 309, AND

• Reference Number is 280, 296, or 299.

• If the transcribed fields are not according to the criteria described above, the Tax Period, MFT, Reference Number, and Transaction Code fields will appear invalid (such as, set to “error”)

• Source: FSP Process 3.1.2.8.1.1.1.5.7.3.2.11; Procedures 1.2. and 1.2.1.

(43) Reference Number 271 or 276 (FORM 3413 ONLY) beginning Calendar Year 2023)

• MFT is MFT 01 AND

• Tax Period is greater than or equal to 202106 OR

• MFT is EITHER 09, 11, or 14 AND

• Tax Period is greater than or equal to 202112, AND

• The Reference Number is 271 or 276 AND

• Transaction Code (TC) in Section 01 is 150, 290, 294, 298, 300, 304, 308 AND Transaction Code is Section 02-19 is blank 150, 290, 291, 294, 295, 298, 299, 300, 301, 304, 308 and or 309.

• If the transcribed fields are not according to the criteria described above, the Tax Period, MFT, Reference Number, and Transaction Code fields will appear invalid (such as set to "error"

• Source: FSP Process 3.1.2.8.1.1.15.7.3.2.11; Procedures 2. and 2.1

(44) Penalty Reference Number (PRN) 722 or 723 (beginning Calendar Year 2022)

• If the Reference Number is 722 OR 723, AND

• The Reference Number Amount is less than or equal to zero (0), AND

• The Transaction Code in Section 01 is 160 (Manually Computed Failure to File (FTF) Penalty) AND the Transaction Code in Section 02-19 is 160, AND

• The Transaction Amount is greater than zero (0).

• If the transcribed fields do not meet the criteria as described above, the Reference Number, MFT, Transaction Code, and Transaction Amount fields will appear invalid (such as, set to “error”)

• Sources: Unified Work Request (UWR) 243206 and

• FSP Process 3.1.2.8.1.1.1.5.7.3.2.11; Procedures 2. and 2.1.

(45) Penalty Reference Number (PRN) 722 or 723 (beginning Calendar Year 2022)

• If the Reference Number is 722, AND

• The MFT is 02 (Corporate Returns) or 06 (Partnership Returns) or 07 (REMIC (Form 1066)), OR

• The Reference Number is 723, AND

• The MFT is 02 (Corporate Returns) or 06 (Partnership Returns), AND

• The Transaction Code in Section 01 is 290 or 300 AND

• Transaction Amount equals zero (0), AND

• The Transaction Code in Section 02-19 is blank, 240, or 241 OR

• The Transaction Code in Section 02-19 is 290, 291, 300 and or 301, AND

• Transaction Amount equals zero (0)

• (Valid for all Tax Periods)

• If the transcribed fields are not according to the criteria described above, the Reference Number, MFT, Transaction Code(s), and Transaction Amount fields will appear invalid (such as, set to “error”)

• Sources: Unified Work Request (UWR) 243206 AND

• FSP Process 3.1.2.8.1.1.1.5.7.3.2.11; Procedures 2.2 and 2.2.1 and 2.2.1.1.

(46) Penalty Reference Number (PRN) 724 (beginning Calendar Year 2022)

• If Reference Number is 724, AND

• MFT is 05 (Trust Returns), AND

• Transaction Code in Section 01 is 160 (Manually Computed Failure to File (FTF) Penalty) AND Transaction Code in Section 02-19 is 160.

• (Valid for all Tax Periods)

• If the transcribed fields do not meet the criteria as described above, the Reference Number, MFT, Transaction Code, and Transaction Amount fields will appear invalid (such as, set to “error”)

• Sources: Unified Work Request (UWR) 243206 AND

• FSP Process 3.1.2.8.1.1.1.5.7.3.2.11; Procedure 3.

(47) Penalty Reference Number (PRN) 724 (beginning Calendar Year 2022)

• If the Reference Number is 724, AND

• MFT is 02 (Corporate Returns), 05 (Trust Returns), or 06 (Partnership Returns), AND

• The Tax Period is equal to or greater than 201712, AND

• The Transaction Code in Section 01 is 290 or 300 AND

• The Transaction Code in Section 02-19 is blank, 240, 241, 290, 291, 300, and or 301.

• If the transcribed fields do not meet the criteria as described above, the Reference Number, MFT, Transaction Code, and Transaction Amount fields will appear invalid (such as, set to “error”)

• Sources: Unified Work Request (UWR) 243206 AND

• FSP Process 3.1.2.8.1.1.1.5.7.3.2.11; Procedures 3.1 and 3.1.1.

(48) Reference Number 793 (Calendar Year 2023) :

• If the Reference Number is 793 AND

• MFT is 30 or 31 (Individual Income Tax Returns), AND

• The Tax Period is equal or greater than 202101 AND,

• The Transaction Code in Section 01 is 290 and or 300 AND

• The Transaction Code in Section 02-19 is blank 240, 241, 290, 291, 300 and or 301

• If the transcribed fields do not meet the criteria as described above, the Reference Number, MFT, Transaction Code and Transaction Amount fields will appear invalid (such as set to "error")

• Sources: Unified Work Request (UWR) 375652 AND

• FSP Process 3.1.2.8.1.1.1.5.7.3.2.9; Procedures 22. and 22.1

(1) The 2% Interest Date is not valid for MFTs 29, 30, and 55.

(2) The 2% Interest Date is not a required field.

(3) If the 2% Interest Date is present on Form 3552, TC 340 (Section 02 through 16) and the Interest-To-Date (Field 01-P) must also be present. If the required fields are not present, reject the register using Action Code 3. Attach Form 4227, notating, "interest-to date missing".

(4) The 2% Interest Date must be numeric and in YYYYMMDD format.

(5) The 2% Interest Date may not be earlier than 1991-01-01 (i.e., January 1, 1991), nor may it be later than the current processing date.

(6) TC 340/341 must be present for Sections 30 through 33.

1. If the date was transcribed incorrectly, correct using Action Code 6.

2. If the correct 2% Interest date can't be determined, reject, using Action Code 3. Attach Form 4227, notating, "2% interest to date can't be determined".

(7) See IRM 3.12.21.4.2.23 for more information regarding validity checks and if Large Corporate Underpayment (LCU) interest (i.e., additional 2 percent interest) is applicable.

(1) The Interest-to-Date is located on Line 21 of the Form 3552.

(2) Only one Interest-To-Date can be present.

(3) This field must be all numeric and in YYYYMMDD format.

(4) Month must be in the range of 1 through 12.

(5) Month/Day configuration must be valid in the Month-Day-Table.

(6) If the date is not valid or it has been transcribed incorrectly, correct with Action Code 6.

(7) If the date is not valid and it has been transcribed correctly, reject, using Action Code 3. Attach Form 4227, notating, "interest-to date is not valid".

(8) See IRM 3.12.21.4.2.23 for more information regarding validity checks and Interest-to-Date.

(1) The Interest Computation Date is located on Line 23 of the Form 3552.

(2) If an Interest Computation Date is present, one of the following Transaction Codes (TCs) 294, 295, 298, 304, 308, and or 309 must be present. Only one transaction must be present with the following exceptions:

1. A TC 294 or TC 298 can be present with or without TC 290. If any other TC is present with TC 290, Field 01-Q will asterisk.

2. A TC 304 or TC 308 can be present with or without TC 300. If any other TC is present with TC 300, Field 01-Q will asterisk.

(3) Transaction codes may appear in Field 01-G or in Sections 02 through 19.

(4) Invalid Conditions:

Note: Not valid for IRAF (MFT 29).

1. If the Interest Computation Date (Field 01-Q) is present, but none of these transaction codes is present, Field 01-Q will display asterisks (set to "error").

2. If the Interest Computation Date (Field 01-Q) is present, and more than one of these transaction codes is present, Field 01-Q and all corresponding transaction code fields will display asterisks (*).

3. If the Interest Computation Date is present with either a TC 294 or 298, and more than one TC 290 or any TC 300 is present in Section 01-19, Field 01-Q and all corresponding transaction codes will asterisk.

4. If the Interest Computation Date is present with either a TC 304 or 308, and more than one TC 300 or any TC 290 is present in Section 01-19, Field 01-Q and all corresponding transaction codes will asterisk.

5. If the Interest Computation Date (Field 01-Q) contains NO entry, and any Transaction Code (294, 295, 298, 299, 304, 308, or 309) is present in Sections 01-19, Field 01-Q and all corresponding transaction codes will asterisk.

(5) Correction Procedures:

1. Compare the document and the register.

2. If the date is invalid and or was transcribed incorrectly, correct with Action Code 6.

3. If the date is transcribed correctly, verify that a valid transaction code was entered.

4. If the document was correctly transcribed, but, the Computation Date or Transaction Code is invalid, reject the record with Action Code 3.

5. Prepare Form 4227, notating, "Computation date or Transaction code invalid".

6. Attach 4227 to the document and route to the originator for research and or correction.

(6) See IRM 3.12.21.4.2.23 below for more information regarding validity checks and the Interest Computation Date. Also refer to correction procedures in IRM 3.12.21.5.2.2 (Section 02-19 -Fields B, E, and H-Transaction Codes).

(1) Each of these fields must be all numeric and in YYYYMMDD format. Except for MFT 52, the Interest Computation Dates are invalid when the Year of the Interest to Date or Interest Computation Date is earlier than the Year of the Tax Period or later than the Year of the Process Date. (For MFT 52 Only, the Interest-to-Date and Interest-Computation-Date are invalid when Date is after the Process Date, or Date is before December 1, 1961 (12/01/1961).)

(2) The MM must be 01 through 12. The DD must be 01 through 31. If the month is February, then numerics 30 and 31 are invalid. If the other 2% interest rate applies, the 2% "Interest Date" must be present with Field 01-Q.

(1) The Plan/Report Number can only be present with MFT Code 46, 74, 76, 85, or 86 and vice versa. This applies to BMF only. If the MFT is not 46, 74, 76, 85, or 86, Field 01-R and Field 01-C (Master File Tax Account (MFT) Code) will asterisk.

(2) If the Plan/Report Number is present, but the MFT is not 46, 74, 76, 85, or 86, Field 01-R and Field 01-C (Master File Tax Account (MFT) Code) will asterisk.

(3) The MFT 46, 85, or 86 Plan/Report Number must not be in the range of 001-199, 200-299, 400-499, 600-699, 800-899; and for the MFT Code 74 the report must not be in the range of 100-199, 300-399, 500-599, 700-799, or 900-999.

(4) The MFT 76 Plan/Report Number must not be in the range 000-999.

(1) The Excess Fringe Benefit Year is found in Item U (Section 01), Page 1, Form 3413. This is also located on Line 26 ("Excess Fringe Benefit-Date") of Form 3552.

(2) The following EXCESS-FRINGE-BENEFIT-Date field, if present, should be validated, using the following guidelines:

1. Valid for BMF Only.

2. MFT-CD must be 76.

3. Excess-FRINGE-BENEFIT-DATE must be numeric and in the range 1 through 12.

4. Month/Day configuration must be valid in the Month-Day-Table.

5. If EXCESS-FRINGE-BENEFIT-DATE is before 01/01/1969 or is after the process date, it will be invalid.

(3) If the EXCESS-FRINGE-BENEFIT-Date is not present, BUT:

1. the Abstract Number 201 is in Section 36 through 39,

2. Transaction Code 150 is in Section 01 through 15,

3. Master File System Code is "2" (BMF),

4. the Format Code equals Form 3552 (i.e., "325", "326", or "347"), and,

5. MFT equals 76,

6. If the EXCESS-FRINGE-BENEFIT-Date is not present, BUT the conditions described in (a) through (e) (above) are.

7. Then Field 01-S will appear invalid.

   Note: Field 01-S will appear invalid (also) if the EXCESS-FRINGE-BENEFIT-Date is present, BUT the conditions described in (a) through (e) (above) are not.

(1) The Reversion Date is found in Item O (Section 01), Page 1, Form 3413. It is located on Line 27 ("Reversion Date") of the Form 3552.

(2) The following Reversion Date/Date of Transfer field, if present, should be validated, using the following guidelines:

1. Valid for BMF Only.

2. MFT-CD must be 76 or 17 (Date of Transfer).

3. REVERSION-DATE/DATE OF TRANSFER must be numeric.

4. Month of REVERSION-DATE/DATE OF TRANSFER must be in the range of 1 through 12.

5. Month/day configuration must be in the MONTH-DAY-TABLE.

   Note: See FSP 1.35.04.06; Page 4.3-ACTRFR-19 (Data Stores) for the MONTH-DAY-TABLE, for information regarding Normal Year and Leap Year data. Any employee familiar with the twelve months of the year and the number of days in each month (including Leap Year) knows this MONTH-DAY Table information already.

6. MFT 76 (REVERSION-DATE) can't be before 12/31/1984 (i.e., December 31, 1984).

7. MFT 17 (DATE OF TRANSFER) can't be before 12/31/2005 (i.e., December 31, 2005).

(3) If the Reversion Date is not present, BUT:

1. the Abstract Number 204 is in Section 36 through 39,

2. Transaction Code 150 is in Section 01 through 15,

3. Master File System Code is "2" (BMF),

4. The Format Code equals Form 3552 (i.e., "325", "326", or "347"), and,

5. MFT equals 76,

6. Then Field 01-T will appear invalid.

   Note: Field 01-T will appear invalid (also) if the Reversion Date/Date of Transfer is present, BUT the conditions described in (a) through (e) (above) are not.

(1) The Plan Year Ending Date is found in Item S (Section 01), Page 1, Form 3413. It is located on Line 28 ("Plan Year Ending") of the Form 3552.

(2) The following PLAN-YEAR-ENDING field, if present, should be validated, using the following guidelines:

1. Valid for BMF Only.

2. MFT-CD must be 76 or 74.

3. PLAN-YEAR-ENDING must be numeric.

4. Month of PLAN-YEAR-ENDING must be in the range of 1 through 12.

5. PLAN-YEAR-ENDING can't be before 198412 (i.e., December 1984) for MFT 76 and can't be before 199101 (i.e., January 1991) for MFT 74.

(3) If the Plan Year Ending Date is not present, BUT:

1. the Abstract Number is (either) 163, or 226, or 205 in Section 36 through 39, and

2. Transaction Code 150 is in Section 01 through 15, and

3. Master File System Code is "2" (BMF), and

4. the Format Code equals Form 3552 (i.e., "325", "326", or "347"), and

5. MFT equals 76,

6. Then Field 01-U will appear invalid.

   Note: Field 01-U will appear invalid (also) if the Plan Year Ending Date is present, BUT the conditions described in (a) through (e) (above) are not.

(1) The 4980F Amendment Date is found in Item V (Section 01), Page 1, Form 3413. It is located on Line 29 ("4890F Amendment Date") of the Form 3552.

(2) The following 4980 F-AMENDMENT-DT field, if present, should be validated, using the following guidelines:

1. Valid for BMF - MFT-CD must be 76.

2. 4980 F-AMENDMENT-DT must be numeric.

3. Month of 4980 F-AMENDMENT-DT must be in the range of 1 through 12.

4. Month/day configuration must be in the MONTH-DAY-TABLE.

5. If 4980 F-AMENDMENT-DT can’t be before 12/31/1984 (i.e., December 31, 1984).

(3) If the 4980F Amendment Date is not present, BUT:

1. the Abstract Number is 228 in Section 36 through 39, and

2. Transaction Code 150 is in Section 01 through 15, and

3. Master File System Code is "2" (BMF), and

4. the Format Code equals Form 3552 (i.e., "325", "326", or "347"), and

5. MFT equals 76,

6. Then Field 01-V will appear invalid.

   Note: Field 01-V will appear invalid (also) if the 4980F Amendment Date is present, BUT the conditions described in (a) through (e) (above) are not.

(1) The Form 8288 Transfer Date is found in Item T (Section 01), Page 1, Form 3413. It is located on Line 30 ("Form 8288 Date of Transfer (MFT 17 only)" of the Form 3552.

(2) The following DATE-OF-TRANSFER FIELD, if present, should be validated, using the following guidelines:

1. MFT-CD must be 17.

2. DATE-OF-TRANSFER must be numeric.

3. Month must be in the range of 1 through 12.

4. Month/ Day configuration must be in the MONTH-DAY-TABLE.

5. Transfer Date can't be before 12/31/2005 (i.e., December 31, 2005).

(1) The BMF TIN (Taxpayer Identification Number) MUST contain 9 digits and MUST always be displayed with a Q/P/J (Quick, Prompt, Jeopardy) 240 Assessment when inputting a Form 2859 for civil penalty 240 Reference Number 618 into Automated Manual Assessments (AMAs). Correct any transcription errors.

(2) It can't be all zeroes (0) or all nines (9).

(3) IMF (Individual Master File) and IRAF (Individual Retirement Account File) documents will contain social security numbers (SSNs).

(4) BMF documents will have a 9-digit taxpayer identification number which can be a Social Security Number (SSN) or an Employer Identification Number (EIN).

1. SSNs-MFT 51 (Form 709, United States Gift Tax Return), and MFT 52 (Form 706, U.S. Estate Tax Return), will always have an SSN.

2. MFTs 46, 58, and 78 with a TIN Type (Field 01-K) of "0" will have an SSN. (See Figure 3.12.21-12.) If the TIN Type is blank, the TIN is an EIN.

3. EINs-must be all numeric and the first two digits may not be 00, 07 through 09, 17 through 19, 28, 29, 49, 78, 79, or 89.

(1) The Transaction Date, if present, is an eight-digit, all numeric field.

(2) The Month of the Transaction Date must be in the range of 01 through 12.

(3) The transaction date may not be later than the current processing date and not earlier than the earliest date allowed.

(4) On the correction run, a date earlier than the earliest date allowed is valid, but it can't be before the following dates.

1. For BMF-1961-12-01 (i.e., December 1, 1961)

2. For IMF-1962-12-01 (i.e., December 1, 1962)

3. For IRAF-1976-01-01 (RAW PASS), 1962-12-01 (CORR)

   Note: The Individual Retirement Account File (as a separate Master File) was retired in 2004. All references to "MFT 29" are what were previously referred to as IRAF.

(5) If the date is blank and the Transaction Code (TC) is a penalty or additional tax, use the date from Field 01-F (23-C Date of Assessment or "Transaction Date").

(6) IMPORTANT: A Transaction Code (TC) 150 (i.e., "Tax Assessment Return" OR "Entity Created by a TC 150") and a TC 300 ("Examination Tax Assessment") must never be on the same assessment. If an assessment (on the paper Error Register) includes BOTH a TC 150 and a TC 300, do as follows:

1. Reject, using Action Code 3.

2. Attach Form 4227, notating, "includes a TC 150 and a TC 300".

3. Route to Accounting for correction.

(7) If, after comparing the error register against the input document, a valid transaction date can't be determined:

1. Prepare Form 4227, "Intra SC-Reject or Routing Slip".

2. Notate on the 4227, "Invalid transaction date".

3. Reject, using Action Code 3, to the originator for correction.

   Exception: BMF MFTs 51, 58, 60, 61, 62, 63, and 64 have no restrictions on the earliest valid date on the correction run. Use Action Code 7 to clear the register.

(8) If all Transaction Dates were correctly input from the document and are valid for the allowable dates listed in Paragraph (4) above, use Action Code 7 to clear the register.

(1) These fields will be invalid if they do not contain a transaction code (TC) such as valid for the doc code, MFT, and section number being processed. See Exhibit 3.12.21-5, Valid IMF Transaction Code Table, through Exhibit 3.12.21-7, BMF Valid Transaction Code Table.

1. Compare the document and the register.

2. Correct any transcription errors.

3. If the document is correct as transcribed, reject the record, using Action Code 3.

4. Prepare Form 4227; notating, "two TC 150s present".

5. Attach 4227 to the document and route to Accounting for research and or correction.

(2) Fields B, E, or H will appear invalid if more than one TC 150 is present in the document. Correct as follows:

1. Compare the document and the register.

2. Correct any transcription errors.

3. If the document is correct as transcribed, reject the record, using Action Code 3.

4. Notate on Form 4227, "two TC 150s present".

5. Attach 4227 to the document and route to Accounting for research and or correction.

(3) The transaction codes and their corresponding transaction amount must be compatible.

(4) For every transaction code 402 there must be a corresponding TC 400 with the transaction date and transaction amount of the same value. Correct as follows:

1. Compare the document and the register.

2. Correct any transcription errors.

3. If the document is correct as transcribed, reject the record, using Action Code 3.

4. Prepare Form 4227, notating, "TC 402 without TC 400 Present".

5. Attach 4227 to the document and route to Accounting for research and or correction.

(5) If TCs 630, 632, 636, or 637 appear in this section, move the TCs to section 20 per the requirements for that section.

(6) If Fields A, B and C have entries, Fields D, E and F are blank, and Fields G, H, and I have entries, an asterisk will print before the blank fields. Correct by moving the data, leaving no blank intervening fields or sections. (See Figure 3.12.21-22.) Move entries from Fields G, H, and I into Fields D, E, and F, and delete Fields G, H, and I.

(7) If IMF record and TC 450 is present and tax period is 197512 or later, this is an invalid condition.

(8) If there is any TC 340/341 in Sections 02-19, dated 01/01/1991 (i.e., January 1, 1991) or later, there must be an equal number of TC 340/341s in Sections 30-33. If they are not present in an equal number, all TC 340/341 in Sections 02-19 and 30-33 and their related date and money amount fields will asterisk if the date is after 01/01/1991. Compare the register to the document and if you can determine the problem, correct. If not, reject to the originator for resolution, using Action Code 3. Attach Form 4227 and send to originator, notating, "please verify transaction codes".

(9) The Interest Computation Date (Field 01-Q) is checked against Transaction Codes 290, 294, 295, 298, 299, 300, 304, 308, 309 in Sections 01 through 19.

(10) When Transaction Codes 290, 295, 298, 299, 300, 304, 308, 309 are present in Sections 01 through 19, the Interest Computation Date (Field 01-Q) must be present. If any of Transaction Codes 294, 295, 298, 299, 304, 308, and 309 are present, but Field 01-Q (Interest Computation Date) contains no entry, Fields B, E, H (Sections 01-19), and Field 01-Q will error code. To correct:

1. Compare the document (Form 3552) and register.

2. Correct any transcription errors.

3. If the document is correct as transcribed, reject the record, using Action Code 3.

4. Notate on Form 4227, "Transaction Codes (TCs) are present without an Interest Computation Date".

5. Attach 4227 to the document and route to Accounting for research and correction.

(11) If a TC 290 or TC 300 is present with none of the Transaction Codes (TCs) 294, 295, 298, 299, 304, 308 and 309 Fields B, E, H, Field 01-Q (the Interest Computation Date) and all of the corresponding TC fields will error code. To correct:

1. Compare the document (Form 3552) and the register.

2. Correct any transcription errors.

3. If the document is correct as transcribed, reject the record, using Action Code 3.

4. Notate on Form 4227, "Needs one of the following (TC 294, 295, 298, 299, 304, 308, or 309) present with TC 290 or TC 300".

5. Attach 4227 to the document and route to Accounting for research and correction.

(12) If more than one of these transaction codes (294, 295, 298, 299, 304, 308 and 309) are present, Field 01-Q and the corresponding TC fields will error code. To correct:

1. Compare the document and the register.

2. Correct any transcription errors.

3. If the document is correct as transcribed, reject the record, using Action Code 3.

4. Notate on Form 4227, "Interest Computation Date is present with more than one of the Transaction Codes (TCs 294, 295, 298, 299, 304,308, and 309)".

5. Attach 4227 to the document and route to Accounting for research and correction.

(13) If a TC 294 or TC 298 is present with more than one TC 290 (or any TC 300) in Section 01 through 19, Field 01-Q, and the corresponding transaction code fields will error code. To correct:

1. Compare the document (Form 3552) and the register.

2. Correct any transcription errors.

3. If the document is correct as transcribed, reject the record, using Action Code 3.

4. Notate on Form 4227, "TC 294 or TC 298 is present with more than one TC 290 (or (any) TC 300)".

5. Attach 4227 to the document and route to Accounting for research and correction.

(14) If a TC 304 or TC 308 is present with more than one TC 300 (or any TC 290) in Section 01 through 19, Field 01-Q, and the corresponding transaction code fields will error code. To correct:

1. Compare the document (Form 3552) and the register.

2. Correct any transcription errors.

3. If the document is correct as transcribed, reject the record, using Action Code 3.

4. Notate on Form 4227, "TC 294 or TC 298 is present with more than one TC 290 (or (any) TC 300)".

5. Attach 4227 to the document and route to Accounting for research and correction.

(15) If any Transaction Code 294, 295, 298, 299, 304, 308, OR 309 is present in Section 01 - 19, but the Interest Computation Date (Field 01-Q) is NOT present, Field 01-Q and the corresponding transaction code fields will error code. To correct:

1. Compare the document (Form 3552) and the register.

2. Correct any transcription errors.

3. If the document is correct as transcribed, reject the record, using Action Code 3.

4. Notate on Form 4227, "Transaction Codes are present without an Interest Computation Date".

5. Attach 4227 to the document and route to Accounting for research and correction.

(16) The program will check Credit Transaction Codes 291, 295, 299, 301, 309 (Sections 02-19) against Debit Transaction Codes 290, 294, 295, 298, 299, 300, 304, 308, 309 in Sections 01 through 19 for valid Tax Liability/Carryback combinations.

(17) If more than one of these (credit) transaction codes (291, 295, 299, 301, and 309) is present, the corresponding TC fields will error code. To correct:

1. Compare the document and the register.

2. Correct any transcription errors.

3. If the document is correct as transcribed, reject the record, using Action Code 3,

4. Notate on Form 4227, "More than one of the credit transaction codes (TCs) is present".

5. Attach 4227 to the document and route to Accounting for research and correction.

(18) There must be one debit TC for every credit TC. If none, or more than one of these debit TCs 290, 294, 298, 300, and 308 is present, the credit TC and all corresponding (debit) TC fields will error code. To correct:

1. Compare the document and the register.

2. Correct any transcription errors.

3. If the document is correct as transcribed, reject the record, using Action Code 3.

4. If none of the debit TCs is present, notate on Form 4227, "None of the debit TCs is present".

5. If there are more than one of the debit transaction codes present, notate on Form 4227, "More than one of the debit TCs are present".

6. Attach 4227 to the document and route to Accounting for research and correction.

(19) If Transaction Code 298 is present for IMF, it will error code if used with other tax and interest transaction codes. Otherwise, it is the same as a TC 290.

1. Compare the document and the register.

2. Correct any transcription errors.

3. If the document is correct as transcribed, reject the record, using Action Code 3.

4. If none of the debit transaction codes are present, notate on Form 4227, "TC 298 is present for IMF with other tax and interest TCs".

5. Attach 4227 to the document and route to Accounting for research and or correction.

(20) If any transaction code combination is not found in the Tax Liability Carryback Transaction Code Table (see below), both the credit and debit will error code. To correct:

1. Compare the document (Form 3552) and the register.

2. Correct any transcription errors.

3. If the document is correct as transcribed, reject the record, using Action Code 3.

4. Notate on Form 4227, "Combination is not found in the Tax Liability Carryback Transaction Code Table".

5. Attach 4227 to the document and route to Accounting for research and correction.

(1) These fields will be invalid if the amount is signed positive and the related transaction code is not a debit or if the amount is signed negative and the related transaction code is not a credit.

(2) Compare the document and the register. Correct any transcription errors.

(3) If the document is correct as transcribed, reject the record, using Action Code 3.

(4) Notate on Form 4227, "Transaction Amount error".

(5) Attach 4227 to the document and route to Accounting for research and correction.

(1) The valid debit codes are TC 632 and TC 637.

(2) The valid credit codes are TC 630 and TC 636.

(3) TC 630 and TC 632 are valid only for Doc Code 51 and 52, MFT 02, 05, 08, 17, 30, 31, 33, 34, 46, 85, and 86.

(4) TC 636 and TC 637 are valid only for Doc Code 52, MFT 02, 05, 08, 30, 31, 33, 34, 46, 85, and 86.

(5) The transaction code fields will appear invalid along with the appropriation code fields if the transaction code is 630 or 636 and the appropriation code is other than 02 or the transaction code is 632 or 637 and the appropriation code are other than 03. (See Figure 3.12.21-23.)

1. Compare the document with the register.

2. Correct any transcription errors.

3. If the transaction code is 630 or 636, change Field 20B/F/J to 02.

4. If the transaction code is 632 or 637, change Field 20B/F/J to 03.

5. If there is a notation on the document NOT to alter any information, reject with Action Code 3.

6. Prepare Form 4227 and notate "Doc not to be altered (per doc notation); validate Transaction Code and Appropriate Code"

7. Attach 4227 to the document and route to originator for research and correction.

(6) The transaction code fields will appear invalid along with the tax period field (Field 01-D) if the transaction code is TC 630 or TC 632 and MFT is 46, 85, or 86 and tax period is before 198412 (i.e., December 1984).

(7) The transaction code fields will appear invalid along with the tax period field (Field 01-D) if the transaction code is TC 630 or TC 632, the MFT is 08, and tax period is before 200412 (i.e., December 2004).

(8) The transaction code fields will appear invalid along with the tax period field (Field 01-D) if the transaction code is TC 630 or TC 632, the MFT is 17 and the tax period is before 200512 (i.e., December 2005).

(9) The transaction code fields will appear invalid along with the tax period field (Field 01-D) if the transaction code is TC 630 or TC 632, the MFT is 17 and the tax period is before 197810 (i.e., October 1978) or after 198011 (i.e., November 1980).

(10) The transaction code fields will appear invalid, along with the tax period field (Field 01-D) if the transaction code is TC 636 or 637, the tax period is before 197810 (i.e., October 1978) or after 198011 (i.e., November 1980).

(11) The transaction code fields and the Appropriations Code fields will appear invalid, if the transaction code is TC 630, TC 632, TC 636, or TC 637, the Appropriations Code is present, and the Doc Code is 52.

1. Compare the document with the register.

2. Correct any transcription errors.

3. If the tax period was transcribed correctly and is invalid, reject the register with Action Code 3.

4. Notate on Form 4227; "Tax Period invalid with Transaction Code and Appropriation Code".

5. Return to originator for correction.

(12) If any transaction code valid for Sections 02-19 is input in Section 20, move the transaction code to the correct section.

(1) The valid appropriation codes are 02 and 03.

(2) Appropriation Code 02 or 03 must be present when the transaction code field is present.

(3) If an appropriation code is not present or is invalid, enter 02 for a credit or 03 for a debit.

(1) This field may be "1" or blank when the related fields are present.

(2) If the indicator is blank, the transaction amount will be included in the math verification for the "CGA" field.

(3) If the appropriation Indicator is "1", the transaction amount will not be included in the math verification.

(1) This field must be present for each appropriation transaction code.

(2) The amount is included for math error computation when the related Appropriation Indicator is blank and excluded when the indicator is "1".

(3) The transaction amount must match (debit or credit) the related transaction code.

(4) If the transaction amount does not match (debit or credit) the related transaction code, do as follows:

1. Compare the document and the register. Correct any transcription errors.

2. If the document is correct as transcribed, reject the record, using Action Code 3.

3. Notate on Form 4227, "Transaction Amount does not match the related transaction code".

4. Return to originator for research and corrections.

(1) This field must be all numeric and in YYYYMMDD format. The month must be 01-12, and the day must be 01-31.

(2) The Interest-To-Date is a required field when Transaction Codes 340 or 341 are present in Sections 30 through 33.

(3) If a Transaction Code 340 or 341 is present with a transaction date of 1991-01-01 (i.e., January 1, 1991) or later, a corresponding transaction code entry must be present in Section 02-19. The Section 02-19 entry will include an amount. They must be in the same physical order in both sections. If any of the required fields are missing, all present fields in those sections will be error coded, so that they may be corrected.

(4) Correct as follows:

1. Compare the document and the register.

2. If the date was incorrectly transcribed, correct it, using Action Code 6.

3. If the correct Interest-To-Date can't be determined, reject using Action Code 3.

4. Prepare Form 4227, Intra-SC Reject or Routing Slip.

5. Notate on Form 4227, "Interest-to-Date can't be determined".

6. Attach 4227 to document and route to originator for research and or correction.

7. If Transaction Code (TC) 340 (Restricted Interest Assessment) or TC-341 (Restricted Interest Abatement) is present and the Interest-To-Date is missing, reject using Action Code 3.

8. Prepare a Form 4227 and notate "invalid transaction date".

9. Attach 4227 to document and route to originator for research and or correction.

10. If Transaction Code 340 or TC-341 is present in Sections 30 through 33, but the required identical entry (as stated in paragraph (3) above) is missing, reject using Action Code 3.

11. Notate on Form 4227, "TC 340/341 present, but, required transaction fields not present".

12. Attach 4227 to document and route to originator for research and or correction.

(1) These fields are invalid if not one of the status transaction codes listed in Exhibit 3.12.21-5, Valid IMF Transaction Code Table, through Exhibit 3.12.21-7, BMF Valid Transaction Code Table. Certain codes are valid with certain MFT codes only as set forth in the applicable chart. If a transaction code is present, there must also be a status date.

(2) Fields E and H may be blank but must be present if their corresponding status date is present. If the transaction code in the input document is invalid, correct as follows:

1. Reject the record with Action Code 3.

2. Prepare Form 4227 for contact with the preparer.

3. Notate on Form 4227: "Fields E and H are blank, but corresponding Status Date is present".

4. Attach 4227 to document and route to preparer for correction.

(3) TC 912 and TC 914 are valid only when both are present and only when they are present an equal number of times.

(4) TC 916 and TC 917 are valid only when both are present and only when they are present an equal number of times.

(5) TC 550, TC 560 and TC 564 are valid only once per document. If TC 550, TC 560 and TC 564 occur more than once in Sections 30 through 33, the duplicate transaction codes will appear invalid.

(6) TC 560 and TC 564 are not valid on the same record. If this occurs all the TC 560 and TC 564 will appear invalid.

(7) TC 550, TC 560, and TC 564 are not valid for IRAF (MFT 29).

(8) Correct as follows:

1. Compare the document with the register.

2. Correct any transcription errors.

3. If the document is correct as transcribed and the data on the input document is incorrect, reject the record with Action Code 3.

4. Prepare Form 4227 for contact with the originator.

5. Notate on Form 4227, "data on input document is incorrect" and route to the originator.

(9) If the Transaction Code (TC) is TC-340 (Restricted Interest Assessment) or TC-341 (Restricted Interest Abatement), a corresponding Interest-To-Date must also be present.

1. If the Interest-To-Date is missing, reject with Action Code 3.

2. Prepare Form 4227 for contact with the originator.

3. Notate on Form 4227, "data on input document is incorrect" and route to originator.

(10) If the Transaction Code is 340 or 341, a TC 340 or 341 must exist in the same physical order in Sections 02 through 19.

1. If not in the same physical order (disregarding TCs other than 340/341 in sections 02-19 and 30-33), reject using Action Code 3.

2. Prepare Form 4227 for contact with the originator.

3. Notate on Form 4227, "TC 340 or 341 not in same physical order in Sections 02 through 19" and route to originator.

(1) The format for these fields is YYYYMMDD.

(2) The date must also meet the validity checks relative to month and day presented for the Status Transaction Dates, good until year 2099.

(3) A date must be present if the corresponding Status Transaction Code is 468, 469, 550, 560, or 564. These fields must be blank for all other status transaction codes. These Transaction Codes will be valid until year 2099.

(4) The Statute Extension Date must be later than the Status Date.

(5) This information is not valid for IRAF (MFT 29).

(6) Correct as follows:

1. Compare the document with the register.

2. Correct any transcription errors.

3. If the document is correct as transcribed and the data on the input document is incorrect, reject the document with Action Code 3.

4. Prepare Form 4227 for contact with the originator.

5. Notate on Form 4227, "data on input document is incorrect" and route to the originator.

(1) If Fields A and B are printed, Fields D and E are blank, and Fields G and H are printed; an asterisk is printed before Fields D and E.

(2) Correct by entering the data, leaving no blank intervening fields or sections.

(1) An Asterisk is printed before the field if the Abstract/IRS Number is invalid. The valid Abstract/IRS Numbers are listed as follows:

(2) Determine the correct Abstract/IRS Number from the Form 3413 or Form 3552 and correct transcription errors.

(3) When there is no Abstract/IRS Number available on the input form, or the correct one can't be determined, from attachments or the table above, use the following Abstract/IRS numbers:

1. For MFT Code 03, use abstract number 080.

2. For MFT Code 29, use abstract number 160 or 162.

3. For MFT Code 50, use abstract number 151.

4. For MFT Code 61, use abstract number 006.

(4) When the Abstract/IRS Numbers can't be determined (for MFTs listed in the table other than the four listed in Paragraph (3), above), do as follows:

1. Reject, using Action Code 3.

2. Prepare Form 4227, Intra-SC Reject or Routing Slip.

3. Notate on 4227, “Abstract amount blank/missing”, and route to the originator for research and or correction.

(5) Abstract numbers 221 and 222 may appear only once in a record and if one is present, the other must be present. If the abstract number is 221 or 222 the abstract amount must be greater than 0 or both the abstract number and the abstract amount will appear invalid.

(6) If the Abstract Number is 221 or 222 the transaction code must be 340 or 341 or the Abstract Number field will appear invalid.

(7) When there is a Net Tax Assessment associated with Transaction Codes 15X, 29X or 30X in Sections 01-19, there must be a valid abstract number other than 221 and 222.

(8) When Abstract is 227 there must a Transaction Code 290 or 300 in Section 01-19.