The purpose of Error Resolution is to resolve validity, field, consistency, and math errors in returns and other documents for posting to the Master File. Returns fall out in Error Resolution System (ERS) due to the Generalized Mainline Framework (GMF). The entries from transcription are transferred to ERS fields. GMF programming causes a return to fall out to ERS if it does not meet certain criteria, including:

Employees use ERS to correct these conditions and use IDRS to research.

Authority for these procedures is found in the following sections of the Internal Revenue Code and their corresponding Treasury regulations:

Policy Statements for Submission Processing are found in IRM 1.2.1, Servicewide Policies and Authorities, Servicewide Policy Statements.

The Campus Director monitors operational performance for their campus.

The Operation Manager monitors operational performance for their operation.

The Team Manager/Lead monitors performance and ensures employees have the tools to perform their duties.

Team Employees are responsible for following the instructions found in this IRM and supporting updated IRM procedures.

Program Reports: System control reports are on the Control-D WebAccess (CTDWA) and a general listing of the reports are found in IRM 3.12.38, Error Resolution, BMF General Instructions.

Program Effectiveness is measured using the following:

Annual Review: Federal Managers Financial Integrity Act (FMFIA)

Quality Review conducts a valid statistical sample size review of completed work to ensure IRM guidelines are followed.

For Terms, Definitions and Acronyms, see Exhibit 3.12.217-27.

The following table lists related sources:

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

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

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

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

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

Some Submission Processing Campuses have developed local Desk Procedures. Such procedures are only to be used:

Team managers must have a signed approval on file from the responsible Operation Manager on all Submission Processing Campus Desk Procedures.

All existing local information and procedural issuances must be reviewed periodically by the Operation Manager level (at least 2 times a year or with each IRM revision) to ensure conformance with Headquarters procedures (make necessary changes, secure necessary approvals, etc.).

Immediately notify the Headquarter tax analyst of any processing problems that cause a work stoppage.

Document Perfection and ERS are responsible for identifying refunds and for initiating requests for manual refunds.

Expeditious processing of refund returns is critical if the 45-day period is about to expire.

Taxpayer Advocate Service (TAS) Manual Refunds - any return hand walked by a TS Submission Processing (SP) liaison for Taxpayer Advocate Service must be processed by a Lead Tax Examiner or designated tax examiner using the following procedures in the order listed:

Correspondence: If required for missing or incomplete information, follow procedures below:

More suspense action needed: If the return requires other suspense action, then follow the procedures below:

Assigning Taxpayer Notice Codes (TPNCs/Math Error): When a math error is identified, do the following:

When Balance Due/ Overpayment Math Error Code (EC) generates do the following:

Rejects Suspense Procedures:

The Taxpayer Advocate Service is an independent organization within the Internal Revenue Service (IRS), led by the National Taxpayer Advocate, that helps taxpayers and protects taxpayer rights. TAS offers free help to taxpayers when a tax problem is causing a financial difficulty, when they’ve tried and been unable to resolve their issue with the IRS, or when they believe an IRS system, process, or procedure just isn't working as it should. TAS strives to ensure that every taxpayer is treated fairly and knows and understands their rights under the Taxpayer Bill of Rights. TAS has at least one taxpayer advocate office located in every state, the District of Columbia, and Puerto Rico.

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

Refer taxpayers to TAS when the contact meets TAS criteria (see IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria), or when Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), is attached and steps cannot be taken to resolve the taxpayers issue the same day. IRM 21.1.3.18, Taxpayer Advocate Service (TAS) Guidelines.

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

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

For more information, see IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, and IRM 13.1.7.4 , Exceptions to Taxpayer Advocate Service Criteria, for information on cases that TAS will no longer accept.

BMF ID Theft is increasing. If a case is found with attachments showing the taxpayer is a victim of "ID Theft" :

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

Effective January 1, 2017, Computer Condition Code "E" may be edited on Form 1120-S (any year) by the BMF ID Theft Liaison to identify a potential identify theft filing.

Criminal Investigation (CI) investigates potential criminal violations of the Internal Revenue Code (IRC) and related financial crimes. Criminal violations of the IRC include willful attempts to evade or defeat the income tax. Criminal tax violations also include the willful failure to collect or pay over tax and false claims for refunds based on bogus return information.

If CI has stamped the return, do not send for further CI action.

For returns with refund claims of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, do the following:

Because of the repetitive nature of the ERS/Rejects function, ERS/Rejects Tax Examining Technicians often recognize income tax return data that are outside of the norm for data found on similar returns for each income tax return type. If ERS finds return characteristics not meeting Audit Code or Exam referral criteria it deems suspicious, CI is available to review the referral.

If a suspicious return is found, and there is no sign Code and Edit (C&E) made a copy and sent to CI Referral do the following:

If the return fits other criteria (e.g., Frivolous Argument), take proper action.

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

Businesses use frivolous arguments for expressing dissatisfaction with the substance, form, or administration of the tax laws by trying to illegally avoid or reduce tax liabilities. See IRM 25.25.10, Frivolous Return Program, and Exhibit 3.12.217-24, Potential Frivolous Arguments for Examination Review, for a list of recognized frivolous arguments made by businesses.

Review the return to decide whether it appears to be a frivolous return.

Do not consider the following returns as frivolous, unless there is other evidence of a frivolous argument:

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

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

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

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

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

The Customer Account Data Engine (CADE) 2 Program Office in Headquarters is charged with the primary goal of implementing a single, modernized programming solution that gives daily processing of taxpayer accounts.

The CADE 2 solution is comprised of several components, to modernize the IRS to a daily processing environment with several Transition States.

The Business Master File (BMF) campus cycles are:

BMF transaction posting time frames are:

Transaction posting dates show a format of YYYYCCDD. YYYY is the year. CC is the posting cycle. Individual Master File (IMF) transactions values for DD are:

When the following forms are referred to in this section, the chart below shows their form number, form title and use.

The Error Resolution System will identify errors according to type and priority.

Any field that does not meet the requirement(s) for that field is displayed as a Field Error in the order encountered in the return.

This error is caused by a section with variable length input fields having an erroneous size field. This type of error will show all input fields of the terminus section. Transcribed data is present. Computer generated fields or Remittance Field for Section 01 will not be present.

Status Codes control records in the Error Resolution System (ERS). The status is updated when the return is placed in a specific inventory.

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

The final two positions of the Status Code will consist of the first two positions of the Action Code. This will put similar work together on the Workable Suspense Inventory. For example, Action Code "321" = suspense period expired or no response to taxpayer correspondence. If a return was selected for Quality Review, the second and third positions are "QA" . For example, "1QA" , "3QA" , or "4QA" reflect Quality Review Status Codes.

When the Suspense Period expires before the return is activated, the status automatically moves from Status 2XX to Status 3XX.

Action Codes (AC) are input when information is missing, or the return must be suspended from processing.

For more information and applicable Action Codes, see IRM 3.12.38.3.4, Error Resolution System (ERS) Action Codes, and the exhibit in IRM 3.12.38-1, Action Codes.

When the perfection of a return is not possible and it is necessary to correspond, perform research or refer the document to another area of Submission Processing. The return is suspended, and required action taken.

Suspend the unprocessable return by entering the CC SSPND followed by the proper Action Code (AC).

Replies - When the taxpayer replies to correspondence, continue to process the return.

No Replies - When the taxpayer does not respond to correspondence, input CCC "3" and use the following procedures as applicable.

For missing schedules use the chart below to determine the Missing Schedule Code, Field 01MSC:

Correspondence Imaging Inventory (CII) is an inventory system for scanning all Accounts Management (AM) receipts into digital images and working the cases from those images.

"CII" returns are shown with "CII Image - Do not correspond for signature" stamped below the signature line or "CII" annotated on the front of the return.

Follow the correspondence instructions below for "CII" returns:

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

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

Select the fax paragraph on the approved Correspondence Action Sheet to inform the taxpayer of the fax options.

Use the following resources to ensure you are speaking with the taxpayer or authorized representative before disclosing any tax information:

Before leaving any messages on a taxpayers answering machine, review:

Sometimes a return is received with written information on an attachment.

All attachments or photocopies of an attachment that are routed to another area must have the taxpayers:

The following shows some IDRS Command Codes (CCs).

See IDRS Command Codes at: IDRS Command Code Job Aid for all Command Code Job Aids.

Form 1120, U.S. Corporation Income Tax Return, must be converted to Form 1120-S when the taxpayer has filed Form 1120 and the Entity Control Unpostable Unit determines the taxpayer has a valid Form 2553, Election by a Small Business Corporation, on file.

When Form 1120 is converted to a Form 1120-S, Entity must ensure that only the Received Date (Field 01RCD), North American Industry Classification System (NAICS) code (Field 01NAI), and Audit Code "4" (Field 03ADC) are edited to the new renumbered form. If a field other than those mentioned above was transcribed, delete it.

For MeF Form 1120 being reprocessed as Form 1120-S, ensure the correct Received Date is edited on the document. The Received Date is the Julian DLN date of the original DLN. Do not subtract 10 days in the case from the Julian Date.

Do not enter any tax data on the "blank" Form 1120-S.

If a request for an installment agreement (an inquiry by the taxpayer to make payments on a debt) is attached to any return, detach it and send it to the Collection Branch. This request may come on Form 9465, Installment Agreement Request. When forwarding the installment request ensure the following information is included as a working trail: EIN, Name, Type of Return, Tax Period, Amount Due and Amount Paid.

Section 14103 of the Tax Cuts and Jobs Act (TCJA) of 2017 overhauled Section 965 of the Internal Revenue Code. Section 965, now titled “Treatment of deferred foreign income upon transition to participation exemption system of taxation,” provides that U.S. shareholders must pay a transition tax on the untaxed foreign earnings of certain specified foreign corporation as if those earnings had been repatriated to the United States.

If the Tax Period is 201712 through 202012, SSPND with Action Code "460" , and input "J" in Field 01CCC, when any of the following are present:

If a Section 965 return was found by ERS and C&E has not edited Action Code "460" or CCC "J" or both, SSPND with Action Code "460" and enter CCC "J" in Field 01CCC.

Follow the instructions below to finish processing the return. Ensure that the return was correctly identified as a Section 965 return.

Under the Inflation Reduction Act (IRA) of 2022 and CHIPS and Science Act of 2022, the S corporation can elect to:

For tax periods 202201 - 202212, identify a "Elective Payment" or "Deemed Payment" when the taxpayer writes "IRA22DPE" on an attachment or on Form 1120-S, Line 23d dotted portion (prior year form revisions).

When a return is identified with an "Elective Payment Election" , and Code and Edit (C&E) has not done so, do the following:

When a return is identified with a "Credit Transfer" , and C&E has not done so, do the following:

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

Write all Taxpayer Notice Codes (TPNCs) 90 on the front of the return in the upper left corner (or use Form 12648, Error Correction 90 TPNC). See Exhibit 3.12.217-26, Taxpayer Notice Codes, for more information.

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

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

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

When working Rejects, write "Voided" with the date above the DLN in red, when voiding a return.

Remittance (RMIT>) is an entry that identifies payment made with the return.

This entry must be blank or numeric.

If a numeric amount is present, it must be dollars and cents.

It must be blank for non-remittance returns, overpaid returns and remittance returns processed through the Residual Remittance Processing System (RRPS)/Integrated Submission and Remittance Processing (ISRP) systems.

This is a non-correctable entry.

Field 01NC consists of the first four significant characters of the corporation’s name.

The valid characters are alpha, numeric, ampersand "&" , hyphen "-" , and blank.

Invalid Condition:

Correction Procedures:

The Employer Identification Number (EIN) is found in Box D on the return.

Invalid Condition:

Correction Procedures:

Field 01NAI is a 6-digit numeric field transcribed from Page 1, Box B, of Form 1120-S.

Invalid Condition:

Correction Procedures:

Field 01TXP is found to the right of the title area, at the top of page 1 of Form 1120-S.

Tax Period ending is printed in Year (YYYY), Month (MM) format e.g., Dec. 31, 2024 is printed 202412.

The Tax Period must be present and have six numeric digits.

A taxpayer can file a return for:

Invalid Condition:

Correction Procedures:

Field 01RCD is a numeric field that is either the date stamped by Receipt and Control or edited by Code & Edit. The Received Date is required on allForm 1120-S, without regard to whether the Form was received before or after the due date for the return.

Field 01RCD must be present and entered in "YYYYMMDD" format.

Invalid Condition:

Correction Procedures:

Computer Condition Codes are used to identify a specific condition for the computer and can have up to 10 positions. Computer Condition Codes are edited to the center dotted portion of the Income Area, on page 1 (Lines 1-6), Form 1120-S.

Invalid Condition: The field does not have an entry of "B, D, E, F, G, I, J, L, M, O, Q, R, S, T, W, X, Y, 1, 2, 3, 8, and 9" .

Correction Procedures:

Use the chart below to identify Computer Condition Codes:

Field 01TXB is found on page 1, to the left near the title of Form 1120-S.

The Tax Period Beginning displays in YYYYMMDD format and must have eight digits.

Invalid Condition:

Correction Procedures:

Field 01CRD is a numeric field found on the reply to correspondence.

The Correspondence Received Date (CRD) displays in YYYYMMDD format and must have eight digits.

Invalid Condition:

Correction Procedures:

The Paid Preparer Checkbox is found next to the taxpayer signature area. This box is used to show whether the taxpayer has elected to allow the Paid Preparer to answer questions about the taxpayers return as it is being processed.

This field is transcribed from the bottom of page 1, Form 1120-S.

Invalid Condition: The field is other than "1" or blank.

Correction Procedures:

The Preparer Taxpayer Identification Number (PTIN) is transcribed from the PTIN box in the Paid Preparer Use Only section of Page 1, Form 1120-S. Data may or may not be present in Field 01PSN.

Valid Condition: Entries are blank, all numeric or a "P" for the first character followed by eight numeric characters.

Invalid Condition: The field is all zeros, all nines, less than nine positions, or is other than a "P" followed by 8 digits.

Correction Procedures:

The Preparer EIN is transcribed from the Firm’s EIN box in the Paid Preparer Use Only section of Page 1, Form 1120-S.

Valid Condition: This field can be blank, or it can be numeric. If numeric, it cannot be all zeros or all nines.

Invalid Condition: The field is all zeros, all nines or less than nine positions.

Correction Procedures:

The Paid Preparer Phone Number is transcribed from the "Phone no." box in the "Paid Preparer Use Only" section of page 1, Form 1120-S below the Firm’s EIN.

Invalid Condition: The field is other than alpha or numeric.

Correction Procedures:

Beginning with Tax Period 200812, filers of Form 1120-S are charged penalties for not providing a complete return. Code and Edit (C&E) initiates correspondence when needed, requesting the missing information, and ERS corrects Field 01MSC if the missing information is not received.

Enter Field 01MSC whenever the taxpayer does not respond to our request for missing information. See the chart below for the correct code.

Invalid Condition: The field is not numeric and not one of the numbers shown above.

Correction Procedures:

Suspense Procedures:

A Return Processing Code (RPC) is an alpha or numeric character used to identify a specific condition for the computer. The RPC is edited on Page 1, in the right margin next to Line 1c of Form 1120-S.

Invalid Condition:

Correction Procedures:

Field 02CON is found in the entity section of the return.

Field 02CON has 35 positions. The valid characters are alpha, numeric, ampersand "&" , dash "-" , slash "/" or percent sign "%" .

Invalid Condition: Field 02CON is invalid if any of the following conditions are present:

Correction Procedures:

Field 02FAD is found in the entity section of the return.

Valid characters are alpha, numeric, and special characters.

Invalid Condition: Field 02FAD generates as an error when any of the following conditions are present:

Correction Procedures:

This field is transcribed from the Street Address line of the entity portion of the return.

Invalid Condition: Field 02ADD is invalid if:

Correction Procedures:

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

This field is transcribed from the City, State, ZIP line of the entity portion, on page 1 of the return.

Invalid Condition: Field 02CTY is invalid if:

Correction Procedures:

This field is transcribed from the City, State, ZIP Code line of the entity portion of the return.

If the address is a foreign address, defined as not within the 50 States or the District of Columbia, SSPND with Action Code "650" and attach a Form 4227, Intra-SC Reject or Routing Slip, with a notation to forward to the "Ogden Submission Processing Campus" .

Invalid Condition: Field 02ST is invalid if the entry is not a state code that is listed in the State Code Table in Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries.

Correction Procedures:

This field is transcribed from the City, State, ZIP line of the entity portion of the return.

Invalid Condition: Field 02ZIP is invalid if:

Correction Procedures:

The precomputed Penalty and Interest Code "1" is entered when the precomputed penalty and interest applies ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ the original due date.

Transcription is from the left hand margin next to Line 9. If applicable "2-" followed by "1" was edited.

Invalid Condition: The field is not blank or "1" .

Correction Procedures:

The Tax Preference Code "1" is entered to identify an excess amount claimed by the taxpayer.

Transcription is from the left hand margin next to Line 9. If applicable, "4-1" is edited.

Invalid Condition: The field is not blank or "1" .

Correction Procedures:

The Salary and Wage Code "1" must be entered when Salary and Wages are present.

Invalid Condition: The field is not blank or "1" .

Correction Procedures:

Field 03SWC may be blank if there is no indication of salaries/wages.

The Audit Codes are used to identify specific conditions requested by Examination.

Field 03ADC is transcribed from the left hand margin next to Line 9, page 1 Form 1120-S. If applicable "1-" followed by the correct Audit Code (1-9) was edited.

Invalid Condition:

Correction Procedures: Correct coding errors, transcription errors, and misplaced entries.

Audit Code "1" : Disclosure Statement / Inconsistent Filer:

Audit Code "2" : International Income or Credit:

Audit Code "3" : Noncash Charitable Contributions and Asset Transfers:

Audit Code "4" : Invalid "S" Election:

Audit Code "5" : Large Loss - Other Income:

Audit Code "6" : Form 3115, Application for Change in Accounting Method:

Audit Code "7" : International Issues:

Audit Code "8" : Schedule M-3:

Audit Code "9" : First Year "S" Election:

Audit Code"C" : Form 8283, Noncash Charitable Contribution, is attached and Part I has any of the following conditions:

The taxpayer computes installment sales income. Transcription is from left hand margin next to Line 9, page 1 Form 1120-S. If applicable "3-" followed by the correct Installment Sales Indicator (1-3) was edited.

Invalid Condition: The field is not "1" , "2" , "3" , or blank.

Correction Procedures:

This code is entered as an indication that this is a first time filer. This field is determined from the Initial Return Box, Line G, page 1 Form 1120-S.

Invalid Condition: The field is not "2" or blank.

ISRP will transcribe this field from the code edited to the upper right margin of page 1, Box E.

Correction Procedures:

ISRP will transcribe this field from Line I, page 1 Form 1120-S .

Invalid Condition: The field is not blank or "0001" through "9999" .

Correction Procedures:

This code is input to identify taxpayer’s accounting method. Transcription is from Line 1, Schedule B.

Invalid Condition: The field is not blank, "1" , "2" , or "3" .

Correction Procedures:

The taxpayer is claiming a Low-Income Housing Credit.

Transcription is from the left-hand side margin next to Line 9, Form 1120-S (deductions section). If applicable "5-" followed by the Form 8586, Low-Income Housing Credit, credit amount.

Invalid Condition:

Correction Procedures:

The taxpayer is filing a Form 8611, Recapture of Low-Income Housing Credit, to recapture the Low-Income Housing Credit.

Transcription is from the left hand side margin next to Line 9, Form 1120-S(deductions section). If applicable "6-" was edited with the Form 8611 credit money amount.

The money amount is notated next to "6-" and is edited in "dollars only" from Form 8611, Line 14.

Invalid Condition:

Correction Procedures:

Field 0618A is transcribed from Form 8825, Rental Real Estate Income and Expenses of a Partnership or an S Corporation, Line 18a.

Field 06QOF is a 15 digit numeric, positive only, dollars only field.

Invalid Condition:

Correction Procedures:

Field 0623D is transcribed from Form 1120-S, Line 23d (2022 form revisions and prior).

Field 0623D is a 15 digit numeric, positive only, dollars and cents field.

Invalid Condition:

Correction Procedures:

If you are processing a 2022 Tax Year form and the taxpayer shows an "Elective Payment" or "Deemed Payment" by writing "IRA22DPE" on an attachment or on Form 1120-S, Line 23d dotted portion on prior year form revisions, refer to the instructions found at IRM 3.12.217.2.27, Elective Payment Election (EPE) and Credit Transfers.

Field 0624D is transcribed from Form 1120-S, Line 24d (2023 form revision) and represents the taxpayer’s amount of an Elective payment election (EPE) amount claimed on Form 3800, General Business Credit.

Field 0624D is a 15 digit numeric, positive only, dollars only field valid for tax periods 202301 and later.

Invalid Condition:

Correction Procedures:

This field is for ERS Input Only and is used when the computer cannot correctly compute the Elective payment election (EPE) credit shown in Field 0624D. This field is valid for tax periods 202301 and later.

Field 0624V is a 15 digit numeric, positive only, dollars only field valid for tax periods 202301 and later.

Field 0624Z is transcribed from Form 1120-S, Line 24z (2023 form revision).

Field 0624Z is a 15 digit numeric, positive only, dollars and cents field valid.

Invalid Condition:

Correction Procedures:

Field 06Q15 is transcribed from Form 1120-S, Schedule B, Line 15.

Field 06Q15 is a 1 digit numeric field valid for Tax Periods 201812 and later.

Invalid Condition:

Correction Procedures:

Field 06QOF is transcribed from the dotted line area of Form 1120-S, Schedule B, Line 15.

Field 06QOF is a 15 digit numeric, positive only, dollars and cents field valid for Tax Periods 201812 and later.

Invalid Condition:

Correction Procedures:

Field 06Q16 is transcribed from Form 1120-S, Schedule B, Line 16 (2023 and later form revisions).

Field 06Q16 is a 1 digit numeric field valid for tax periods 202301 and later.

Invalid Condition:

Correction Procedures:

Field 06ITR is transcribed from Form 1120-S, Schedule K, Line 14.

Field 06ITR is 1 digit numeric field valid for Tax Periods 202112 and later.

Invalid Condition:

Field removed once programming corrected.

Field 06TRT was transcribed from Line 23d, Form 1120-S, and valid for Tax Periods 200612 to 200711 only.

Field 06TRT is a 15 digit numeric, positive only, dollars and cents field.

Invalid Condition:

Correction Procedures:

Field 10OID - Checkbox is transcribed from Form 1120-S, Schedule D, above Part I.

Invalid Condition: Field 10OID is invalid if:

Correction Procedures:

Field 101AD through Field 10013 are transcribed from Form 1120-S, Schedule D, Parts I and II.

Invalid Condition: Section 10 Field Errors will display if Field 101AD through Field 10013 are not numeric.

Correction Procedures: Correct coding errors, transcription errors, and misplaced entries.

Fields 101B and 101C must be entered if Form 4797, Line 1a and Line 1b have an entry.

Invalid Condition - Fields 101B and 101C are invalid if:

Correction Procedures:

Field 101AZ and Field 102AZ must be entered if Form 8949, Sales and Other Dispositions of Capital Assets, Part I, Column (f) or Part II, Column (f) are coded with a "Z" by the taxpayer.

Invalid Condition - Field 101AZ and Field 102AZ are invalid if:

Correction Procedures:

Field 101AY and Field 102AY must be entered if Form 8949, Sales and Other Dispositions of Capital Assets, Part I, Column (f) or Part II, Column (f) are coded with a "Y" by the taxpayer.

Invalid Condition: Field 101AY and Field 102AY are invalid if:

Correction Procedures:

Field 101BZ and Field 102BZ must be entered if Form 8949, Sales and Other Dispositions of Capital Assets, Part I, Column (f) or Part II, Column (f) are coded with a "Z" by the taxpayer.

Invalid Condition: Field 101BZ and Field 102BZ are invalid if:

Correction Procedures:

Field 101CY and Field 102CY must be entered if Form 8949, Sales and Other Dispositions of Capital Assets, Part I, Column (f) or Part II, Column (f) are coded with a "Y" by the taxpayer.

Invalid Condition: Field 101CY and Field 102CY are invalid if:

Correction Procedures:

Field 101GZ and Field 102GZ must be entered if Form 8949, Sales and Other Dispositions of Capital Assets, Part I or Part II, Column (f) are coded "Z" by the taxpayer.

Invalid Condition: Field 101GZ and Field 102GZ are invalid if:

Correction Procedures:

Field 101GY and Field 102GY must be entered if Form 8949, Sales and Other Dispositions of Capital Assets, Part I, Column (f) or Part II, Column (f) are coded with a "Y" by the taxpayer.

Invalid Condition: Field 101GY and Field 102GY are invalid if:

Correction Procedures:

An indicator is entered in Field 101Z and Field 102Z when Form 8949, Sales and Other Dispositions of Capital Assets, Part I or Part II has more than one row with a "Z" present in Column (f). Code & Edit will edit "Z-1" in the right margin of Part I or Part II, Line 1, Row 1.

Invalid Condition: Field 101Z and Field 102Z are invalid if:

Correction Procedures:

An indicator is entered in Field 101Y and Field 102Y when Form 8949, Sales and Other Dispositions of Capital Assets, Part I or Part II has more than one row with a "Y" in Column (f). Code & Edit will edit "Y-1" in the right margin of Part I, Line 1, Row 1 or Part II, Line 1, Row 1.

Invalid Condition: Field 101Y and 102Y are invalid if:

Correction Procedures:

Field 10I5 Checkbox is found on Form 8996, Qualified Opportunity Fund, Part I, Line 5.

Form 8996 is valid for Tax Periods ending 201712 and later. The table below compares Form 8996 line numbers based on the tax year of the return:

Invalid Condition: Field 10I5 is invalid if:

Correction Procedures:

Field 10Q6 - is a "Reserved" field transcribed from Form 8996, Line 6.

Invalid Condition - Field 10Q6 is invalid if:

Correction Procedures:

Field 10II6, Field 10II7, Field 10II9 and Field 1010 are entered from Form 8996, Qualified Opportunity Fund, Part II, Lines 7, 8, 10, and 11.

Invalid Condition: Field 10II6, Field 10II7, Field 10II9, and Field 1010 are invalid if:

Correction procedures:

Field 1013 is found on Form 8996, Qualified Opportunity Fund, Part III, Line 14 and is a percentage. It is expressed as a decimal amount (0.00).

Invalid Condition: Field 1013 is invalid if:

Correction Procedures:

Field 1014 is found on Form 8996, Qualified Opportunity Fund, Part III, Line 15.

Invalid Condition: Field 1014 is invalid if:

Correction Procedures:

Listed below are the fields displayed in Section 12 of Form 1120-S :

Field 12RTN is transcribed from Line 1, Form 8050, Direct Deposit of Corporate Tax Refund.

Field 12RTN is a 9 digit numeric or blank field.

Invalid Condition: Field 12RTN is invalid if present and the first two digits are not:

Correction Procedures:

Field 12DAN is transcribed from Line 2, Form 8050, Direct Deposit of Corporate Tax Refund. Field 12DAN is valid up to 17 characters.

Invalid Condition: Field 12DAN is invalid if:

Correction Procedures:

Field 12DDC is a computer-generated field and is not correctable. The Direct Deposit Code has been removed from the Section 12 screen display.

Field 12TDA is transcribed from Line 3, Form 8050, Direct Deposit of Corporate Tax Refund. Field 12TDA may be blank or a one-digit alpha code (C or S).

Invalid Condition: Field 12TDA is invalid if present and the entry is not:

Correction Procedures:

Listed below are the fields displayed in Section 14 of Form 1120-S :

Field 14Q01 is transcribed from Line 1a, Schedule N (Form 1120 - 2020 and prior revisions).

Invalid Condition: Field 14Q01 is invalid if it is not blank or an entry other than "1" , "2" or "3" is present.

Correction Procedures:

Field 14Q02 is transcribed from the dotted line portion of Line 2, Schedule N (Form 1120).

Invalid Condition: Field 14Q02 is invalid if it is not numeric (001 through 999) or blank.

Correction Procedures:

Field 14Q03 is transcribed from the Line 3, Schedule N (Form 1120 - 2020 and prior revisions).

Invalid Condition: Field 14Q03 is invalid if it is not all blank or an entry other than "1," "2" or "3" is present.

Correction Procedures:

Field 14Q4A is transcribed from Line 4a, Schedule N (Form 1120 - 2020 and prior revisions).

Invalid Condition: Field 14Q4A is invalid if it is not all blank or an entry other than "1," "2" or "3" is present.

Correction Procedures:

If Form 1120, U.S. Corporation Income Tax Return, Schedule N, Line 4a (2020 and prior revisions) is checked "Yes" or Forms 5471 are attached. GTSEC 03. Enter "2" in Field 03ADC and in the margin to the left of "Deductions" section of the return following "2-" .

Field 14Q4B is transcribed from the dotted line portion of Line 4b, Schedule N (Form 1120).

Invalid Condition: Field 14Q4B is invalid if it is not numeric (001 through 999) or blank.

Correction Procedure:

Field 14Q05 is transcribed from Line 5, Schedule N (Form 1120).

Invalid Condition: Field 14Q05 is invalid if it is not all blank or an entry other than "1," "2" or "3" is present.

Correction Procedures:

Field 14Q6A is transcribed from Line 6a, Schedule N (Form 1120).

Invalid Condition: Field 14Q6A is invalid if it is not all blank or an entry other than "1," "2" or "3" is present.

Correction Procedures: