This IRM and the contained sections provide the user the necessary information on how to use the command code REQ54/ADJ54.

REQ54/ADJ54 was developed to assess and abate Tax, Penalties, and Interest to Taxpayer accounts.

REQ54/ADJ54 Project Lead is responsible for review and implementation of UWRs that affect REQ54/ADJ54 and updating the contents of this IRM.

Program Reports.Entity Record: Each individual taxpayer or business is assigned a unique identity that contains information about them such as SSN/EIN, name, and address. Module Record: These records are tax forms submitted by the taxpayer or business for a specific tax period and correspond to the entity record. Information that creates a unique key on this record would be the SSN/EIN, MFT (tax form), plan number, tax period, and control name. One or more module records can be assigned to an entity record. Transaction Record: Track the payment and refund activity for a specific module record. Transaction records must contain at least one transaction code. One or more transaction records can be assigned to a module record.

Program Effectiveness.This IRM provides the fundamental knowledge and procedural guidance for employees who work with adjustment cases. By following the processes and procedures provided by this IRM, employees will process adjustments SG cases in a manner that follows IRS policy and procedures while promoting the best interests of the Government.

Access to this program is governed by SACS.

IRM 2.9.1 Integrated Data Retrieval System Procedures.

PLEASE CORRECT INVALID DATA ON SCREEN — Displays whenever a field is in inverse video and no other error message is displayed. Correct data and re-enter.

REQUEST DENIED / IMPROPER INITIALIZATION — Either of two error conditions generate this error message:

REQUEST DENIED MEMO ACCT. / MOD. PRESENT — Module or account addressed is in a resequence condition or has been resequenced. Input may not be made to such a memo module or account.

ID INFO CHANGED—RESTART — Generated TIN, MFT, Plan Number (or Report Number), tax period, or name control has been altered. Correct original data or restart from TXMOD, ACTON, DOALL, FRM34, DRT24, or DRT48.

EMP. NO. INVALID-CASE CONTROLLED — A case on the same module is controlled in status S, A, or M to another employee. Associate cases to one employee and re-enter.

INVALID CASE CONTROL INDICATOR — CC TXMOD, ACTON, FRM34, DRT24, DRT48, DOALL or ADJ54 has returned an invalid case control indicator or there has been no Case Control update if prior Command Code was DOALL or ACTON.

COMMAND CODE VALID FOR IMF / IRAF OR BMF — File Source is other than IMF/IRAF or BMF. If File Source is incorrect, reenter corrected TXMOD inquiry. IRAF File Source 4 changed to File Source 1 effective January 1, 2005. If file source is correct, either the adjustment cannot be made or must be made manually.

DUPLICATE REFERENCE NUMBER(S) PRESENT — The same reference number has been input more than once. Correct erroneous fields and re-enter.

DUPLICATE TRANSACTION(S) PRESENT — The same transaction code appears more than once. Correct and/or re-enter.

REMARKS FIELD IS INVALID OR INCOMPLETE —The field contains no remarks. Explain reasons for adjustment and re-enter.

TAX/REF AMOUNTS NOT EQUAL — Certain MFTs require that the algebraic total of the TC 29X amounts must equal the algebraic total of related REF amounts. This check is not made when the only tax transaction input is a TC 290 for zero amount. See MFT / TAX / REF AMT Table included in the definition of TRANSACTION AMOUNT located on line 10 of the Record Element Descriptions in Exhibit 2.4.16–4, Input Format CC ADJ54.)

REQUEST DENIED-TIF OVERFLOW — TIF module is at capacity size, but weekend update is likely to allocate additional space. Attempt after weekend update.

INVALID TC COMBINATION — Adjustment may contain up to 2 tax transactions, up to 4 penalty transactions and up to 2 interest transactions, but not more than a total of four penalty and interest transactions. If two interest transactions are input, one must be a TC (34x) and the other a TC(77x). This message also appears when opposite TCs cannot be used together (such as TCs 290 and 291).

REF-NUMS REQUIRED IF TC 290 WITH MONEY OR TC 291 FOR MFTS 01/14 — When a TC 290 or 291 is used with a money amount, and MFT is 01 OR 14, reference numbers are required. This does not apply if TC 290 is .00 amount.

SYSTEM ERROR ON ACCESS/UPDATE — An error was encountered when accessing the database. Notify RPA. This very often means that the wrong version of the program is being used and does not match up with the version required for the data base. This message also displays when the area of the data base being accessed is out of space (area = last two digits of TIN).

DATA BASE ERROR nnRETRY — The data requested from the database has already been reserved by a prior request or a quick recovery is in progress. Try reinputting data three times. If still not successful, try again tomorrow.

RC2 / 3 / 4 MUST BE BLANK WHEN SRC IS 7 AND RC1 IS 086 / 087 / 089 / 090 / 091 — This message is in coordination with message 34. It was added to guarantee that Reason Code positions 2, 3, and 4 remain blank when the combination of Source Code and RC1 values stated in message 34 are used.

ADDCTRL ERROR-nn-NOTIFY CONTROL POINT — Subroutine ADDCTRL encountered an invalid condition when trying to append a control history record to the tax module. Contact RPA.

REQUEST DENIED-NO FUTA STATE INPUT — If MFT is 10 at least one FUTA STATE CODE must be input to the reference number/FUTA STATE CODE field when a TC 29X is input with a non-zero amount. A ‘ T’ may be input in the OVERRIDE-CD field to indicate that no TAX/REF amount check be made or no FUTA-CD is input.

REFS 806 AND 807 CANNOT BE USED TOGETHER ON SAME TRANSACTION — Self explanatory.

xTIFn-AREA NOT AVAILABLE — The portion of the TIF for this account is not currently available for processing. x-(ITIF, BTIF, or ZTIF) n-(TIF AREA number).

VALID SRCE-CD FOR BMF AND MFT 55 IF OTN IS PRESENT IS 0 OR 7 —The OTN requires the use of Source Code 0 or 7, therefore mandating one of these two values for BMF and MFT 55 transactions, which normally would not use a Source Code.

NO DATA FOR REQUESTED MODULE / INCORRECT MFT OR TXPRD OR PLAN–NUM — Terminal operator is trying to adjust another module for same TIN but subsequent module is not present. Use DOALL or ACTON to build dummy and re-enter REQ54.

TAX TC MISSING — TC 29X was missing when trying to input FUTA-ST-CD(s).

TAX PERIOD MONTH MUST BE 12 — If the MFT is 13 or 55, the CIV-PEN REF must have Tax Period Month 12. For Exceptions, See Exhibit 2.4.16-7. CIV-PEN REFs MONTH-12 Restrictions on Explanations and Examples page. This message also applies to MFT 14 Tax Periods, which must all end in 12, effective January 1, 2007.

REFS 697/699 REQUIRE ORG-CD RANGE OF 650-699/099 (SIR-EMPLOYEE-NUM) — When either of these two REFs are used, the ORGANIZATION-CODE must be within the new range of 650–699 as specified in RIS MOD-0–0038. For ATFER processing, a value of 099 is accepted. The ORGANIZATION -CODE is part of the EMPLOYEE-NUMBER in the SIR record. Effective January 1, 2002.

RSED EXPIRED - S OVERRIDE NEEDED — The current date and the RFSCDT is later than the RSED (Refund Statute Expiration Date). The OVERRIDE CODE ‘S’ must be input.

RSED ALERT - SEE IRC SEC 6511 - IF TIMELY FILED USE CLAIM RECD DATE — The current date is later than the RSED (Refund Statute Expiration Date) and the RFSCDT (Refund Statute Control Date) field has not been input. Check IRC 6511 and if applicable, use the claim received date for this field.

‘ -I’ FREEZE PRESENT — TC 34X REQUIRED — TC 34X (340,341,342) must be input, when a TC 29X with a significant money amount is input and a Right Hand Freeze Code "-I" is present on the module.

USE OF REF-NUM 609 RESTRICTED TO CSC 17 — REF 609 is only valid with the SIR record SERVICE-CENTER-CODE of 17 (Cincinnati Service Center).

I- FREEZE PRESENT-TC77X REQUIRED — TC 77X (770, 772) must be input, when a TC 29X with a significant money amount is input and a Left Hand FreezeCode "I-" is present on the module.

USE BLK 05 NOT 06, 07, 10 OR 15 AS OF 7/98 —Self explanatory.

REF 072 INVALID FOR 198803 THRU 199312 — If MFT is 01, REF–NUM 072 was made invalid in January of 2000 to alleviate incorrect wage amounts being generated to Social Security Administration for these Tax Periods.

FOR MFTS 30 & 31 / USE SC 7 WITH RC 086/087/089/090/091 IN RC1 — Source Code 7 must be used with Reason Codes 086, 087, 089, 090, or 091 in the FIRST position. No other Reason Codes are valid in the first position with Source Code 7, and no other Source Code is valid when any of these Reason Codes are input in position one. Effective July 1, 2001.

FOR MFTS 30 & 31 / USE SC 6 WITH BLOCK SERIES 77–78 — Source Code 6 must be input with BLK 77 or 78. Any other combination for Source Code 6 or for BLK 77 and 78 is invalid. They must be used together. Effective July 1, 2001.

VALUE 409 CANNOT BE USED FOR BOTH DATA-REF1 AND DATA-REF2.

CR-BOND IS VALID ONLY WITH MFT 85/FORM 8038B, RPT-NUMS 100-499.

CUSIP IS VALID ONLY WITH MFTS 46, 85, 86.

SIG IS VALID ONLY WITH MFTS 46, 85, 86.

-I FREEZE PRESENT / TC 340 REQUIRED — When inputting TC 290, 294, or 298, a TC 340 must also be input if a debit interest "-I" freeze is posted in the tax module.

REF 337 VALID W/ MFT 30 AND 31 ONLY/REQUIRES RET-PROC-DT WHEN USED — REF 337 was established for use with MFT 30 and 31 only. Whenever REF 337 is used, input of the Returns Processible Date is required.

MFT 74/76 REQUIRED ABSTR INVALID / MISSING , SEE IRM EXHIBIT 2.4.16-2 — Transactions for MFT 74, Form 5500 (migrated to BMF effective January 1, 2006), and Form 5330 (migrated to BMF effective January 1, 2001) require at least one Abstract Number. For MFT 74, values are 165, 167, 169. Abstract Numbers for both Forms can be found in Exhibit 2.4.16–2.

REF 677 WITH MFT 42/TXPRD 200012 AND LATER — Transactions for Form 3520–A (migrated to BMF, effective January 01,2001) require MFT 42 used with REF 677. Earliest valid Tax Period is 200012. Earliest valid received date is 01012001.

IRS—RCVD—DT MUST BE SPACES OR ASTERISK OR VALID DATE — Self explanatory.

ASED IS IMMINENT/EXPIRED. CLEAR THROUGH STATUTE UNIT — For transactions where TC 290 with a money amount is entered, there will be a validity check on the Assessment Statute Expiration Date (ASED) found on TXMOD. The current date cannot be 90 days or less from the ASED. Effective in September, 2001. There are three exceptions for which this message will not appear. 1) For MFT 30/31 loose Schedule H processing when the following REFs are input: 003, 004, 007, 073, 903, 904, 907, 973, 993, 994. 2)For MFT 30/31 Section 3082(a) processing when the only Reason Code is 176 with TC 290 with money.
3) If the ASED is more than 60 days away, the validity check will be bypassed if the ORG-CD of the SIR-EMPLOYEE-NUMBER is authorized. Requested revision 2-5-2009 by Mark Lee to expand the ORG-CDs to cover CAWR/AUR/FUTA Statute cases to avoid manual input. ORG-CD values can be found on Line 10, Item 1h.

REF 658 WITH MFT 13/CANNOT BE MORE THAN $5,000 — New REF 658 became effective for BMF MFT 13 January 01,2001. This is a Failure to file penalty. Assessment cannot be greater than $5,000.

RET-PROC-DT IS REQUIRED WHEN TC 538 IS ENTERED — Implemented to keep zeroes for this date field from passing to EOD.

PRC VALUE IN POSITN 4 REQUIRES 062 IN POSITN 1, 2, OR 3 — PRCs 022, 024-026, 030, 046, 071-073 must be accompanied by Reason Code 062 in one of the first three positions (IMF and BMF).

INT-CMPTN-DT IS REQUIRED WITH MFT 76 (FORM 5330) TRANSACTIONS — Form 5330 was established on BMF effective January 1, 2001. Once established, it was determined that the Interest Computation Date become a mandatory field of entry for all MFT 76 transactions.

ENTER PYE-DT IN CCYYMM FORMAT/LIKE A TXPRD — This is the Period End Date for Form 5330 and Form 5500. If not available, use the current tax period.

ENTER RVRSN-DT IN MMDDCCYY FORMAT — This is the Reversion Date (the date an employer decides to discontinue a qualified pension plan) for Form 5330 and Form 5500.

NO AMOUNT PRESENT FOR ABSTRACT OR REF NUMBER — An amount is present without an Abstract or Reference Number. There must be an amount present for every Abstract Number or Reference number entered.

ABSTRACT NUMBER FOR FORM IS INVALID/SEE EXHIBIT 2.4.16–2 — Transactions for Form 5500 (MFT 74) and Form 5330 (MFT 76) require an Abstract number within a specific range. Listed in the Exhibit.

POSITION 8 CANNOT BE USED FOR MFT 74 OR MFT 76 ABSTRS AND AMTS — Position eight cannot contain a value for abstract numbers associated with MFTs 74/76, Form 5500 and Form 5330. Form 5330 allows a maximum of seven abstracts, and Form 5500 allows a maximum of three. Position one must always be used, and positions two thru seven can be used randomly.

AMT IS INVALID OR TOO LONG/ENTER EDITED AMT UP TO 15 CHARACTERS — Enter amount in dollar-and-cents format (nnn,nnn,nnn.nn) or (nnn,nnn,nnn.nn-). Do not exceed 15 characters.

NO ABSTRACT NUMBER PRESENT FOR AMT FIELD — There is an amount present without a corresponding Abstract number.

AVAILABLE —.

USE BLK 70 FOR SUBSTANTIATED ME / BLK 74 FOR UNSUBSTANTIATED ME — Added this message to confirm that values of 75 and 76 are not accepted. When ranges of blocking numbers are valid, the first number of the range is to be entered on the ADJ54 screen, and EOD processing will determine how to use the rest of the range for numbering capacities.

AVAILABLE —

EITHER SOURCE CD IS MISSING OR IF REF 337 INPUT, USE POS 1 — If REF 337 is entered, it must be in the first REF position. This is required for validation purposes by programmer. If REF 337 is not entered, the Source Code field needs a value entered.

EITHER REASON CD IS MISSING OR IF REF 337 INPUT, USE POS 1 — If REF 337 is entered, it must be in the first REF position. This is required for validation purposes by programmer. If REF 337 is not entered, the Reason Code field needs a value entered.

IRS-RCVD-DT MUST BE LATER THAN 12/31/1997 FOR REF 658 WITH MFT 13 — While REF 658 is valid with MFT 13 effective January 1, 2001, the earliest IRS-RCVD-DT for these transactions cannot be before January 1, 1998.

TC 290 MUST BE FOR .00 AMOUNT — Self Explanatory.

CANNOT USE TC 24X AND CIV-PEN REF TOGETHER / USE ONE OR THE OTHER — Effective January 1, 2007, If a TC 240/241 is entered, a CIV-PEN REF cannot be entered on the same transaction. CIV-PEN REFS generate TCs 240/241 and would cause duplicates to post at Master File.

1 OF THE FOLLOWING IS INVALID: STATUS-CD / ACTIVITY / RCVD-DT / CTRL-CAT — This error message was added to alert the inputting employee that one or more of the fields stated is in error. The message will remain until all fields stated are correct.

IF MFT 05, REFS 003/004/007/073/079 REQUIRE TXPRD 199512 OR LATER — Self explanatory.

REF 528 WITH MFT 55 CANNOT EXCEED $10,000.00 — Effective July 1, 2001, REF 528 is valid with MFT 55. The amount cannot be greater than $10,000.00

REF 663 WITH MFT 13 CANNOT EXCEED $50,000.00 — Effective July 1, 2001. When REF 663 is used with MFT 13, the amount cannot be greater than $50,000.00.

TX-PRD FOR REF 663 WITH MFT 13 MUST BE GREATER THAN 200106 —Effective July 1, 2001. When REF 663 is used with MFT 13, the Tax Period must be greater than 200106.

USE REF 338 200012-200111,200212-200311,200712-200811,200812-200911 —REF 338 is used for Tax Rebates and Credits and is valid within specific Tax Period ranges as specified. Additional requirements for the Source Code, Reason Codes, and Hold Code will accompany the use of REF 338.

ENTER INT-CMPTN-DT IN MMDDYYYY FORMAT — Validity check on the INT-CMPTN-DT will send this error if the date is entered in the wrong format or if there are alpha characters or special characters present.

USE HOLD-CD 3 OR 4 WITH RC 096 IF TXPRD RANGE IS 200012-200111 — If REF 338 is present with MFT 30, and Reason Code 096 is used within the 2001 Tax Rebate Period 200012-200111, Hold Code 3 or 4 is required, and Source Code 0 is required.

RC1 093/096 REQUIED WITH CREDIT REF 338 /200012-200111 REBATE — When Reason Code position one is 093 or 096, Credit REF 338 must be present, or RCs 093/096 are invalid. Likewise, when Credit REF 338 is present, Reason Code position one must be 093 or 096 for a valid transaction. Different criteria applies if Tax Period Range is 200212-200311, 200712-200811, 200812-200911.

TC 291 FOR ZERO AMOUNT NOT ALLOWED UNLESS REF 338 IS PRESENT — Usually, TC 291 cannot be for zero amount. Exception is being made to Process Rebates and Child Tax Credit. REF 338 must be present Valid Tax Period ranges are 200012 – 200111, 200212 – 200311, 200712-200811.

SOURCE CODE MUST BE 0 OR SPACE IF 2001 REBATE/2003 CHLDTX CREDIT — Source Code 0 is required for the 2001 Tax Rebate and the 2003 Child Tax Credit transactions with REF 338. If the Source Code is a space, a zero will be generated by the program.

REF 256 W/BLK 20 REQUIRES RC1 096 FOR 2008 REBATE 200712-200811 — The use of BLK 20 for 2008 Rebate transactions requires REF 256 and Reason Code 096 in the 1st position.

RC1 CAN BE NUMBER OF CHILDREN, 000, OR 077 / CANNOT BE SPACES — Reason Code position one requires a value for 2003 Child Tax Credit transactions. Number of children being claimed, 000, or 077 are the valid values to be used.

REF 766 OR 767 REQUIRED WHEN OTN IS PRESENT — Offset Trace Number is for use with REFs 766 and 767. While the REFs can be used without the OTN, the OTN cannot be used without one of the REFs.

REF-NUMS 808 / 809 CANNOT BE USED TOGETHER ON SAME ADJUSTMENT — Effective January 1, 2002, REF 808 (Primary Taxpayer Injured Spouse) and 809 (Secondary Taxpayer Injured Spouse) are valid with MFT 30 only. They cannot be used together on the same transaction.

REF 338 CANNOT EXCEED 600 DOLLARS 2001 REBATE 200012-200111 —Tax Rebate processing. When REF 338 is used in Tax Period range 200012 - 200111, the amount cannot be more than $600.00, the highest amount allowed for the rebate. This represents the limit for a filing status of married. There is no validity check performed for filing status in ADJ54, and therefore no message will appear if the entry is made for amounts that exceed limits for filing status of single or head of household but are still within the $600.00 limit.

RET-PROC-DT REQUIRED FOR REFS 697 / 699 — Self explanatory.

INVALID ORG-CD (SIR-EMPLOYEE-NUM) FOR RSED ADJUSTMENT — Self Explanatory.

AMOUNT MUST BE POSITIVE — Self explanatory (for use with amounts for TCs and REFs).

AMOUNT MUST BE NEGATIVE —Self explanatory (for use with amounts for TCs and REFs).

REF 338 AMT CANNOT EXCEED 1200/REBATES 200712-200811, 200812-200911— REF 338 for 2008/2009 ESP Rebates cannot exceed $1200.

TC 298, RC 050, MFT 30/31, NOT VALID IF NO REFS PRESENT — The combination of RC 050 with TC 298 with MFTs 30/31 requires the presence of one or a combination of REFs 003, 004, 007, 073.

RCS 071/077/079/093 VALID FOR REBATES/CREDITS WITH MFT 30 ONLY — These reason codes can only be used with MFT 30 and are valid in specific Reason Code positions with specific Tax Period ranges for 2001 Rebate, 2003 Child Tax Credit, 2008/2009 Rebates.

VALID COMBINATIONS ARE BLOCK 70 OR 74 WITH PRT-CD 7 — Blocks 70 and 74 are for substantiated and unsubstantiated math errors, respectively. Priority Code 7 must be used in conjunction with Blocks 70 and 74. Only TC 290 or 291 is allowed..

TC MUST BE 290 OR 291 / ONLY ONE TC ALLOWED — This message will appear when only TC 290 or 291 is allowed but a different TC has been entered. This message will also appear when the TC 290 or 291 is present, but other TCs are also present.

TC MUST BE 291 / ONLY ONE TC ALLOWED / AMT CANNOT BE ZEROES — This message will appear when the only acceptable TC is 291 and it is either missing or other TCs are used with it. This message will also appear when zero amount is entered.

PRIORITY-CODE MUST BE 7 — This message will appear when a Block 70 or 74 is entered and the Priority-Code is either missing or is a value other than 7.

BLOCKS 70 / 74 NOT VALID WITH MFTS 30 / 31 BEFORE 199601 — The earliest Tax Period for this combination is 199601.

TC MUST BE 290 / ONLY ONE TC ALLOWED / AMT CANNOT BE ZEROES — This message will appear when the only acceptable TC is 290 and it is either missing or other TCs are used with it. This message will also appear when zero amount is entered.

NO REFS ALLOWED WITH PRIORITY-CD 6 AND TC 290 FOR ZERO AMT — This combination does not allow for REFs to be entered.

TC MUST BE 290 / ONLY ONE TC ALLOWED / AMT MUST BE ZEROES — This message will appear when the only acceptable TC is 290 and it is either missing or other TCs are used with it. This message will also appear if the amount is anything other than zeroes.

REF MUST BE 764 / ONLY ONE REF ALLOWED — This message will appear if a Priority-Code 6 is present along with a TC 290 or TC 291, and there are more than one REF entered.

BLK NUM EITHER INVALID OR NOT ALLOWED WITH MFT/REF/OR TC — The block is either not in the table for ADJ54 processing, or it cannot be used with the MFT on the screen.

BLK 05 HAS CHANGED TO BLK 17 FOR MFTS 05 / 06 / 15 — New BLK 17 was established for BMF MFTs of 05, 06, and 15 to correct a numbering overflow that was occurring with BLK 05 for these MFTs in the EOD runs.

REF-NUM EITHER INVALID OR NOT ALLOWED WITH MFT — The REF is either not in the table for ADJ54 processing, or it cannot be used with the MFT on the screen.

REF-CHG-1/2, ENTER NAICS CD PLUS FOUR ZEROS/OVERTYPE THE FIRST 0 —When MFT is not 03 or 46, the REF-CHG-1/2 fields are for NAICS codes with corresponding values 410, 413-499 in the DATA-REF-1/2 fields.

MUST ENTER NINE DIGITS AFTER THE FIRST 0, USE ZEROS THRU NINES —When the MFT is 03/Form 720, the REF-CHG-1/2 fields are for tire counts that must be nine digits long. Since the REF-CHG-1/2 fields are ten positions long, a leading zero is already in place. Type additional nine digits (leaving the leading zero in place) using zeros thru nines. Tire counts correspond with values 900 thru 905 in the DATA-REF-1/2 fields.

VALID TIRE COUNTS CODES ARE 900 THRU 909—When the MFT is 03/Form 720, the DATA-REF-1/2 fields are for tire count codes that correlate with IDRS Abstract Numbers and Credit Oil REFs as follows. Corresponding tire counts must be entered in the REF=CHG-1/2 fields. See Message 101 above.
900 will adjust Abstract 108 Tire Count.
901 will adjust Abstract 109 Tire Count.
902 will adjust Abstract 113 Tire Count.
903 will adjust Credit Oil REF 396 Tire Count.
904 will adjust Credit Oil REF 304 Tire Count.
905 will adjust Credit Oil REF 305 Tire Count .

PRIOR 29X PRESENT/ VERIFY ADJUSTMENT/ USE PRIORITY CODE — If a prior 29X was posted to the module, this message will display to alert the user to use a Priority Code in order to bypass Unpostable Code 180. Effective July 1, 2006.

BLK 15 WITH MFT 40 REQUIRES TC 290/ZERO AMOUNT/NO REFS ALLOWED — No reference numbers may be entered with the combination of Block 15 and MFT 40. The TC must be 290 and the amount must be zeros.

RET-PROC-DT IS NOT VALID WITH MFT 29 —Self explanatory.

WITH BLOCK 49, ONLY TC 290 AND ONLY FOR .00 AMT — BLK 49 requires the use of only one TC and it must be TC 290. The amount must be .00.

IF MFT IS 13, RET-PROC-DT IS VALID ONLY WHEN REF 339 IS PRESENT — RET-PROC-DT is not usually valid with MFT 13. It is, however, always required with REF 339. It is therefore valid with MFT 13 when REF 339 is present.

BLK 49 ALLOWS UP TO 3 REFS / 356, 357, 363/ USE POSITIONS 1 THRU 3 — Up to three Credit Oil REFs are allowed with BLK 49. The valid numbers are 356, 357 and 363 to be used in positions 1 thru 3 of the 8 REF fields for the purpose of easier validation. Only one TC is allowed with BLK 49 and it must be TC 290 for .00 amount.

REFS 356 / 357 / 363 THE AMT MUST BE NEGATIVE OR A MINIMUM OF 200.00 — When used with Block 49, Credit Oil REFs 356, 357 and 363 must follow the same restrictions as the old Credit Oil REF (302) they replaced. Any negative amount is acceptable. If not negative, the positive amount must be at least 200.00.

MFT 55 W/RET-PROC-DT REQUIRES REF 339 697 OR 699/ALLOWS REF 618 — One of these conditions must be present if MFT 55 is used with RET-PROC-DT. Otherwise, the combination of MFT 55 and RET-PROC-DT is invalid.

TXPRD FOR REFS 359 / 375 / 376 MUST BE 198004 OR LATER — Credit Oil REFs 359, 375 and 376 must follow the same restrictions as the old Credit Oil REF (312) they replaced. They are not valid for any transactions with Tax Periods before 198004.

REF-1/CHG-1 CANNOT BE BLANK IF VALUES ARE IN REF-2/CHG-2 —When MFT is 03/Form 720, DATA-REF-1 and REF-CHG-1 cannot be blank if there are Values in DATA-REF-2 and REF-CHG-2. When only one tire count is needed for a transaction, use DATA-REF-1 and REF-CHG-1.

FOR TC 180 USE 003/011/018/041-044/054-058 IN RC1,RC2, OR RC3 —A Reason Code must be present in position 1, 2, or 3 when TC 180 is entered for greater than zeros. Valid Reason Codes to use are 003, 011, 041 thru 044, and 054 thru 058.

ONLY ONE REF ALLOWED / USE CIV-PEN REF OR REF 339 — When entering REFs for Civil Penalty cases, only one number in the range of 500 to 699 is allowed. REF 339, valid with all MFTs except 29, is also valid.

REASON CODE 015 IS INVALID — The use of Reason Code 015 has expired.

IF REASON CODE 017 IS INPUT, REASON CODE 053 OR 054 IS REQUIRED — This is a special combination required for the Rate Reduction Credit Tolerance Recovery implemented in October of 2002.

VALID VALUES FOR RCA-IND ARE 0, 1, OR BLANK — Values other than blank, 0, or 1 will not be accepted. Established specifically for indicating that the Reasonable Cause Assistant program was or was not used for determining penalty abatements for TCs 161, 181, and 271. Enter 1 for yes. Enter 0 for no. An entry may also be entered for other penalty abatement TCs than 161, 181, or 271, but is not mandatory. May also be entered with TC 290.

CIVIL-PENALTY REF AMOUNT MUST BE ZERO — The combination of the MFT and the block number determines when zeroes are required or amounts are allowed for the REF. See Line 2, Item 2, BLK for details.

RET-PROC-DT IS REQUIRED WITH REF 339 — Effective January 1, 2003.

CIVIL-PENALTY REF OR REF 339 REQUIRED — When MFT 13 or 55 exists, a REF must be present. Usually, the REF should be a civil-penalty REF, but a REF 339 is allowable if applicable. EXCEPTIONS to this are (1) when the BLK is 52 and the TC is NOT 290, then no REFs required, and (2) when TC is 36X and 4th Reason Code is a Delinquent Payment Code (DPC) 047-051, then no REFs required.

REF-NUM AMOUNT MUST BE .00 — Self explanatory.

TAX/REF AMOUNTS NOT EQUAL, CHECK REFS 003 AND/OR 007 — The use of MFT 01 in conjunction with these REFs mandates that the total of the TC 29X and the total of the listed REFs used must equal.

TAX/REF AMOUNTS NOT EQUAL, CHECK REFS 003 AND/OR 007 AND/OR 116 — The use of MFT 04 or MFT 11 in conjunction with these REFs mandates that the total of the TC 29X and the total of the listed REFs used must equal.

TAX/REF AMOUNTS NOT EQUAL, CHECK REFS 070 AND/OR 071 — The use of MFT 09 in conjunction with these REFs mandates that the total of the TC 29X and the total of the listed REFs used must equal.

TAX/REF AMOUNTS NOT EQUAL, CHECK REFS 074 AND/OR 077 — The use of MFT 51 in conjunction with these REFs mandates that the total of the TC 29X and the total of the listed REFs used must equal.

TAX/REF AMOUNTS NOT EQUAL, CHECK REFS 074 AND/OR 075 AND/OR 076 — The use of MFT 52 in conjunction with these REFs mandates that the total of the TC 29X and the total of the listed REFs used must equal.

PRC VALUE IN POSITN 4 REQUIRES 065 IN POSITN 1, 2, OR 3 — PRCs 010, 013-017, 019, 021, 023, 027-029, 031-032, 039-045 must be accompanied by Reason Code 065 in one of the first three positions. IMF only.

RC 062 AND RC 065 CANNOT BE USED TOGETHER WITH PRC IN POSITN 4 — When the PRC in position 4 requires RC 062 or 065, the use of one or the other applies. They cannot be used together for the same transaction.

BLK 64 NO LONGER VALID, USE BLK 32 — Beginning January 02, 2008, BLK 32 must be used in place of BLK 64. This change began in July 2007 and is now complete.

TC 290 WITH RC 176 OR TC 298 WITH RC 177 CANNOT BE ZERO AMTS — Effective January 1, 2009. TC 290 and TC 298 when used with Reason Codes 176 and 177 respectively must have money amounts.

FOR REF 993 OR 994 / DO NOT USE BOTH / NUMERIC XREF-TIN IS REQUIRED — For MFTs 30 and 31, the XREF-TIN field must consist of numeric digits 0 thru 9. When used, either REF 993 or REF 994 must also be entered. Likewise, if either of these REFs are entered, the XREF-TIN must also be entered. Both REFs are not allowed on the same transaction. The REF amount must be zeroes.

XREF-TIN REFS ARE 993 OR 994 FOR MFT 30/31 AND 618 FOR MFT 55 — When a value is entered into the XREF-TIN field, a REF is required. Use REF 993 or 994 if the MFT is 30 or 31. Use REF 618 if the MFT is 55.

XREF-TIN W/MFT 55 REQUIRES REF 697 OR 699 OR REF 618 — This message will display if MFT 55 and an XREF-TIN are present without one of the following. Civil Penalty rules for BLK Number/REF Amount combinations.
REF 618, or
REF 697 with a negative amount, or
REF 699 with a negative amount.

XREF-TIN MUST CONSIST OF NUMERIC DIGITS 0 THRU 9 — No alpha characters or special characters, and no spaces. If first two digits are present, last seven digits must also be present, and vice versa.

THE FLC ENTERED IS NOT VALID WITH SERVICE-CENTER-CODE 08 — Valid FILE-LOCATION-CODEs for SC 08 (ANSC) are 01, 02, 03, 04, 05, 06, 08, 14, 16.

THE FLC ENTERED IS NOT VALID WITH SERVICE-CENTER-CODE 07 — Valid FILE-LOCATION-CODEs for SC 07 (ATSC) are 07, 58, 59, 65.

THE FLC ENTERED IS NOT VALID WITH SERVICE-CENTER-CODE 18 — Valid FILE-LOCATION-CODEs for SC 18 (AUSC) are 18, 71, 73, 74, 75, 76. New International FLCs 20 (International Work), and 21 (US Possessions), effective January 1, 2006 for IMF.

THE FLC ENTERED IS NOT VALID WITH SERVICE-CENTER-CODE 19 — Valid FILE-LOCATION-CODEs for SC 19 (BSC) are 11, 13, 19, 22.

THE FLC ENTERED IS NOT VALID WITH SERVICE-CENTER-CODE 17 — Valid FILE-LOCATION-CODEs for SC 17 (CSC) are 17, 31, 34, 35, 38, 96, 97.

THE FLC ENTERED IS NOT VALID WITH SERVICE-CENTER-CODE 89 — Valid FILE-LOCATION-CODEs for SC 89 (FSC) are 33, 68, 77, 89, 94, 95.

THE FLC ENTERED IS NOT VALID WITH SERVICE-CENTER-CODE 09 — Valid FILE-LOCATION-CODEs for SC 09 (KCSC) are 09, 36, 37, 39, 41, 42, 43, 45, 46, 47, 48.

THE FLC ENTERED IS NOT VALID WITH SERVICE-CENTER-CODE 49 — Valid FILE-LOCATION-CODEs for SC 49 (MSC) are 49, 56, 57, 61, 62, 63, 64, 72.

THE FLC ENTERED IS NOT VALID WITH SERVICE-CENTER-CODE 29 — Valid FILE-LOCATION-CODEs for SC 29 (OSC) are 29, 81, 82, 83, 84, 85, 86, 87, 88, 91, 92, 93, 99. New International FLCs 60 (International Work), and 78 (US Possessions), become effective January 1, 2007 for BMF.

THE FLC ENTERED IS NOT VALID WITH SERVICE-CENTER-CODE 28 — Valid FILE-LOCATION-CODEs for SC 28 (PSC) are 23, 25, 28, 51, 52, 54, 55, 66, 98.

REF 256 AMT CANNOT EXCEED 600 DOLLARS/ESP REBATES 2008/2009 — Reason Code 256 is required for ESP Rebate 200712-200811 if BLK 20 is used, and allowed without BLK 20. REF 256 is also valid for ESP Rebate 200812-200911. The amount cannot exceed $600 for either use.

FOR MFT 67, TC 290 MUST BE ZEROES, REF 689 CANNOT BE ZEROES — This specific combination of MFT 67, TC 290, REF 689 requires a zero amount for TC 290 and an amount greater than zeros for REF 689.

REF 338 AMT CANNOT EXCEED RC1 TIMES 400 IF 2003 CHLDTX 200212-200311 — When REF 338 is entered for 2003 Child Tax Credit, and Reason Code one has a value greater than zeroes, a computation is done by multiplying the value in RC1 by $400. Verification is performed to guarantee the amount entered for REF 338 does not exceed that computation.

HOLD CODE CANNOT BE BLANK / VALID VALUES ARE 0,1,2,3,4,5,8 — Valid values are 0, 1, 2, 3, 4, 5, and 8. If no Hold Code is necessary, use the default value of 0. Field cannot be left blank. If MFT is 08 or 40, only values 1-4 are valid.

NOT A VALID ENTRY / USE THREE DIGITS — Reason Codes must consist of three digits. No alphabetic characters, dashes, or special characters are valid. Spaces are valid when leaving the Reason Code position(s) blank, but they cannot be used together with a digit as a valid entry.

POS / NEG AMOUNT MISMATCH FOR THE TC / OR AMOUNT SHOULD BE ZEROS — The amount for the TC should be positive or negative dictated by the action of the TC and the opposite signed amount is not valid; or the amount for the TC entered must be zeroes.

CANNOT VERIFY THE AMOUNT/RE-ENTER WITH CORRECT FORMAT — Check to make sure the commas and decimal are placed correctly, the minus sign if used is the last character entered on the right hand side of the amount, and that no extra characters are inadvertently added to the amount.

PLEASE USE REF POSITION 1 FOR REF 338 — Tax Advance computation on the amount field for REF 338 was streamlined to one position (first) instead of being made available for all eight positions.

SOURCE-CD 2 REQUIRED WITH BLK 20 / 2008 REBATE 200712-200811 — When BLK 20 is used for 2008 Rebate transactions (200712-2008011), Source Code 2 must be present. If BLK 20 is not used, the Source Code can be any valid value.

INTCMP-DT REQUIRED WITH TCS 294, 295, 298, 299, 535— Self explanatory.

IF RC1 IS 000, RC2 MUST BE 071 2003 ACTC AND 2008 REBATE —Reason Code two can be 071 when RC1 is 001 thru 099, and is mandatory if RC1 is 000. When this combination is used: 2003 Advance Child Tax Credit (ACTC) requires REF 338 not be present, and 2008 Rebate requires that none of REFs 256/257/338 be present.

REASON CODE POSITIONS TWO AND THREE MUST BE BLANK — Self explanatory. Usually required during 2001 Rebate, 2003 Child Tax Credit, and 2008 Rebate processing. Applies other times as well depending on the adjustment .

THE VALUE IN RC2 MUST BE 071 OR 079 / 2003 CHLDTX — Reason Codes 071 and 079 are for exclusive use with MFT 30 and allowed in position two for Advance Child Tax Credit. RC2 must be 071 if RC1 is 000.

REF 338 IS INVALID WITH BLK 20 /2008 REBATE 200712-200811 —Use of BLK 20 for 2008 Rebate transactions disallows REF 338. If BLK 20 is not used, REF 338 is allowed.

077 IN RC1 REQUIRES REF 338 W/NEG AMT /2003 CHLDTX 200212-200311 — Reason Code 077 is for exclusive use with MFT 30 and allowed in Position one for Advance Child Tax Credit. When RC 077 is used in Position one, REF 338 must be present for negative amount.

VALUE OF 000 IS NOT A VALID REASON CODE ENTRY — Reason Code 000 is allowed in position one for 2003 Child Tax and for 2008 Rebate. Both uses require RC 071 in position two. Positions two, three, and four do not allow RC 000.

AMOUNT CANNOT BE ZEROES — Self explanatory.

IF BLK IS 20, REF 257 NOT ALLOWED WITHOUT REF 256 FOR 2008 REBATE — The use of BLK 20 for 2008 Rebate transactions 200712-200811 requires that REF 257 must be accompanied by REF 256. If BLK 20 is not used, REF 257 can be present with or without REF 256..

FOR BLK 2X / PR 9 AND MFT31 / PR 8 AND MFTS 30/31 / OR BLANK PR — Blocking Series 200 (ADJ54 uses 20, 25, 29) requires these combinations for valid use of a Priority Code with MFTs 30 and 31.

BLK 20/TC290 /NO RSN-CD 176 OR NOT MFT 01, 09, 11, 14, 16 /ONLY ONE TC — The business rule for BLK 20 allows only one TC to be used with TCs 290.291. Exception for this applies when Reason Code 176 is present. See messages 348.

BLK 2X/ MFTS 02,30,31,46,85,86 /TC 291 / ONLY ONE TC ALLOWED — When Blocking Series 200 (ADJ54 uses 20, 25, 29) is present with TC 291, The MFT must be 02, 30, 31, 46, 85, or 86.

BLK 20 WITH TC 298 IS VALID WITH MFTS 01, 03, 05, 09, 11, 14, 16 — The use of BLK 20 with TC 298 for MFTs 01, 03, 05, 09, 11, 14, 16 Forms 94X allows the input of INTCMP-DT to be any date as opposed to the restricted ranges required without the use of BLK 20.

BLOCK MUST BE 20, 25, OR 29 WITH PR 9 / TC 291 REQUIRED — If a Priority Code 9 is used, the BLK must be 20, 25, or 29. TC must be 291.

WHEN RC 085 IS USED, PRIORITY CODE 8 IS REQUIRED — Reason Code 085 is a new IMF RC to be used with TC 290/291 exclusively for Refund Hold accounts. Effective January 1, 2004. When RC 085 is used, it requires the use of Priority Code 8.

BMF XREF-TIN REQUIRES TC 538 — Effective January 1, 2004 a secondary tin may be entered in the XREF-TIN field for BMF cases using a TC 538. No other BMF TCs allow input to XREF-TIN at this time.

CREDIT OIL REFS WITH MFT 40 ARE NOT VALID BEFORE TAX-PRD 200401—A specific group of Credit Oil REFs were made valid with MFT 40 effective January 1, 2004. The REFs are: 324, 346, 350, 352-357, 359, 360-363, 369, 375-377.

MFT 76 BEFORE 198412 MUST BE PROCESSED THROUGH NON-MASTER FILE — This restriction became effective January 1, 2004 with RIS SCB-3-0028.

REF 250 NOT VALID BEFORE TAX PERIOD 200212 — REF 250 is to be used for the Health Coverage Tax Credit (HCTC) with MFTs 30 and 31 and is not valid before the Tax Period 200212.

NOT A VALID BMF REASON CODE — Self explanatory.

REASON CODE NOT VALID WITH MFT 55 Self explanatory.

VALUE IN 4TH POSITION IS NOT A VALID IMF PRC OR A VALID DPC Self explanatory.

RC 070 NO LONGER VALID / USE 062 INSTEAD — RC 062 is to be used in place of RC 070.

RC 050 WITH MFTS 30 / 31 IS VALID 199512 AND AFTER — Self explanatory.

RC NOT VALID IF OTN NOT PRESENT / SOURCE CODE 7 OR 0 — This message will appear if Reason Code values of 086, 087, 089, 090, 091, or 099 are entered on a BMF transaction without the Offset Trace Number (OTN) being entered. If OTN is present and one of these Reason Codes is entered, a Source Code of 7or 0 must also be entered.

RC 085 VALID WITH MFT 30 ONLY AND TCS 290 AND 291 — RC 085 is used for Refund Hold Cases with MFT 30 transactions only. The TC must be a 290 or 291 and a Priority Code 8 is also required. Effective January 1, 2004.

VALID VALUES FOR CIS-IND ARE 0 AND 1 — If left blank, 0 will be the default value. A 1 in this field denotes that the adjustment was based on scanned correspondence from the Correspondence Imaging System. Effective January 1, 2004.

DATA-REF VALUE IS NOT WITHIN THE VALID RANGE OF 410 OR 413 - 499 — Values of 411 and 412 are specifically for Form 8038 series returns (MFT 46). All other values of 410 or 413-499 are valid with other MFTs.

TIRE COUNTS MUST BEGIN WITH LEADING ZERO IN POSITION ONE —This message appears when REF-CHG-1 and/or REF-CHG-2 on line 7 of the ADJ54 screen have a value other than zero in position one for Form 720/MFT 03. Leading zero must remain in place. Enter tire count to the right of it.

MFT45,85,86 REF-CHG-1 OR -2 OVERTYPE FIRST 0, ENTER DATE YYYYMMDD If MFT is 45,46,85,86 /Form 8038 series, enter a date into the appropriate REF-CHG field. Type over the leading zero and enter date in YYYYMMDD format. The last two far right positions will be automatically filled with zeroes.
If DATA-REF-1 is 411, enter Date of Issue in the REF-CHG-1.
If DATA-REF-2 is 412, enter Maturity Date in the REF-CHG-2.
Effective January 1, 2004.

IF DATA-REF-1 OR -2 IS 409, RPT-NUM MUST BE 2XX/4XX/8XX, MFT 46 Value of 409 is specifically assigned to DATA-REF-1 and DATA-REF-2 respectively for Form 8038 series/MFT 46 per instructions in Work Request. Effective January 1, 2004.

DATA-REF-1 CANNOT BE 412 / IT CAN BE 409 IF MFT 46/F8038CP, ELSE 411 — The specific values of 411 and 412 are designated to be used with DATA-REF-1 and DATA-REF-2 respectively. Effective January 1, 2004 for the MFT 46, Form 8038 series returns.

DATA-REF-2 CANNOT BE 411/ IT CAN BE 409 IF MFT 46/F8038CP, ELSE 412 — The specific values of 411 and 412 are designated to be used with DATA-REF-1 and DATA-REF-2 respectively. Effective January 1, 2004 for the MFT 46, Form 8038 series returns.

XREF-TIN CANNOT BE FOUND IN VALTIN AS A VALID TIN — The common subroutine VALTIN is used to validate the TIN entered in the XREF-TIN field. This message will appear if the TIN cannot be found valid.

NO REFS ALLOWED WITH THIS BLOCKING SERIES / 30/44/98/99— Blocks 30 and 44 require a TC 290 for .00 amount and no REFs are allowed on the transaction.

REF 311 ONLY / REQUIRED WITH BLK SERIES 48 — Block 48 requires a TC 290 for .00 and REF 311. No other REFs are allowed with Block 48.

BLK 15 IS REQUIRED WITH TC 538 AND TC 539 — Self explanatory.

IF TC IS 534 / 535 / 538 / 539 ONLY ONE TC / NO REFS ALLOWED — Self explanatory.

BMF AND MFTS 30, 31, 55/PRT-CD 1-9; MFT 29 /PRT-CD 3, 6, 7, 8 — These are the valid values for the Priority Code field.

REFS 221 / 222 VALID WITH TCS 340, 341, 342 ONLY — Self explanatory.

TAX PERIOD IS NOT WITHIN VALID RANGE FOR REF/S — This message will appear whenever the Tax Period does not fall within the designated range for a specific REF entered on the transaction.

A VALID TRANSACTION CODE IS REQUIRED — This message will display when the Transaction Code entered in not a valid TC for ADJ54.

TRANSACTION CODE IS NOT VALID WITH MFT — Self explanatory.

REASON CODE IS MISSING OR OUT OF VALID RANGE FOR OTN — When the Offset Trace Number (OTN) is present, a Reason Code is required and must be one of the following values: 086, 087, 089, 090, 091, 099.

ZERO AMOUNT ERROR / CHANGE AMT EITHER TO OR FROM ZEROES — The Transaction Code determines whether an amount must be or cannot be zeroes. This message will appear when the value entered in the amount field is the opposite from what it should be.

NO SRCE/NO RCS W/TCS 294/295, OR TCS 298/299 W/O RCS 050 OR 177 — Source Code and Reason Codes are not allowed with TCs 294/295 or 298/299. Exceptions to this are the combinations of TC 298 with Reason Code 050, and TCs 298/299 with Reason Code 177. If IMF, this combination must also have a Source Code value.

VALID VALUE FOR SOURCE-CD IS ONE DIGIT / 0 THRU 9 — Self explanatory.

FOR RCS 086 THRU 091 AND 099 SRCE-CD CAN BE 0 OR 7 — Self explanatory.

SEQ-NUM CANNOT BEGIN WITH ZERO / 1,2, OR 3 DIGITS / NO SPACES BETWEEN — Enter SEQ-NUM beginning in the left most position. Valid ranges of numbers are 1 thu 9, 10 thru 99, and 100 thru 999.

VALUES FOR HOLD CODE WITH MFTS 08 / 17 / 40 ARE 0, 1, 2, 3, 4 — Self explanatory.

RC1 093,096/RC2 NOT 071/USE 1,2,OR ALL REFS 256,257,338/08REBATE —REF(s) 256 and/or 257 and/or 338 require Reason Code 093 or 096 in position one if transaction is for 2008 Rebate and BLK 20 is not used. Likewise, Reason Code 093 or 096 in position one requires REF(s) 256 and/or 257 and/or 338 when BLK 20 is not used.

071 IN RC2 REQUIRES 000-099 IN RC1 /2008 REBATE 200712-200811 —When Reason Code position two is 071, RC1 must be 000 thru 099. When this combination is used for 2008 Rebate transactions, none of REFs 256/257/338 can be present .

RSN-CD 093 IN RC1 /NOT VALID W/BLK20 /2008 REBATE 200712-200811 —If BLK 20 is used for 2008 Rebate transactions, Reason Code 093 is invalid in any position – position one being used for current transaction. Reason Code 093 is, however, valid for 2008 Rebate if BLK 20 is not used.

SRC-CD MUST BE BLANK FOR BMF AND MFT 55 IF NO OTN IS PRESENT — Source Code is not allowed for BMF or MFT 55 transactions. Exception is made when the Offset Trace Number (OTN) is present, which requires both Reason Codes and the Source Code.

TX-PRD MUST BE LATER THAN 199302 FOR RCS 054-057 W/MFT 01 — Self explanatory.

TX-PRD MUST BE LATER THAN 199311 FOR RCS 054-057 W/MFTS 09 & 11 — Self explanatory.

TX-PRD RANGE IS 199112-199212 FOR RC 058 WITH MFT 01 — Self explanatory.

TX-PRD MUST BE 199212 FOR RC 058 WITH MFTS 09 & 11 — Self explanatory.

COMBINATION OF REASON CODES MAY NOT BE USED TOGETHER / ONLY ONE — This message will appear if any combination of Reason Codes entered are not to be used together.

VALID MFTS WITH REASON CODES 054 THRU 057 ARE 01/09/11 — Self explanatory.

VALID MFTS WITH REASON CODE 058 ARE 01 / 09 / 11 — Self explanatory.

BOTH TC 290 AND TC 341 MUST BE ENTERED — If BMF transaction contains Reason Code 081 or 082, Both TC 290 for .00 amount and TC 341 for a significant amount must be present.

TC 180 AMT MUST BE MORE THAN 00 IF USED WITH REASON CODE ENTERED — If BMF transaction contains Reason Code 003, 011, 041-044, or 054-058 and TC 180 is entered, the amount for TC 180 must be greater than zeroes.

MFTS 30 AND 31 REQUIRE AT LEAST ONE REASON CODE — Self explanatory.

VALID REFS FOR TXPRD / 160,162,194,195 / TOTAL MUST MATCH 29X AMOUNT — Tax Periods that are valid for using REFs 160, 162, 194, and 195 together must be earlier than 199712 (for 194/195) and greater than 197512 (for 160/162), and the total amount for the REFs entered must match the TC 29X amount.

VALID TXPD REFS /160,162,233,235,236,237,238/MATCH AMT TO 29X AMT — Tax Periods that are valid for using REFs 160, 162, 233, 235, 236, 237 and 238 together must be greater than 197512 (for 160/162) and greater than 199712 (for 233/235/236/237/238), and the total amount for the REFs entered must match the TC 29X amount.

REFS 233 / 235 / 236 / 237 VALID WITH MFT 29 / TXPRDS 199712 AND AFTER — Self explanatory.

REFS 194 / 195 NOT VALID AFTER TXPRDS 199712 — Self explanatory.

PLEASE ENTER A VALID BLOCK NUMBER / CANNOT BE SPACES — Self explanatory.

BLOCK 10 REQUIRES TC 290 FOR ZERO AMOUNT — Self explanatory.

BLK 19 REQUIRES TC 534 OR 535 / TCS 534-535 REQUIRE BLK 19 — Self explanatory.

MFTS 04,05,10 / 29X REQUIRD / AND/OR OTHER TCS INPUT ARE NOT VALID — MFTs 04, 05, and 10 require the input of a TC 29X. The following secondary TC's are disallowed: 16X, 24X, 27X, 28X, 32X, 34X, 35X, 36X, 53X, 77X.

MFTS 05,10 1994 OR LATER / MFTS 04,10 TXPRD MM MUST BE 12 — The Tax Period year for MFTs 05 and 10 must be 1994 or later. The month must be 12 if the MFT is 04 or 10.

BLK 59 W/MFT30/31 REQUIRES TC 240 ONLY AND AMOUNT MUST BE 500 — Self explanatory.

BLK 93 MFTS ARE 30,31 /OR 05 199511 OR LATER /OR 01,04,10,11,14 — When the Block is 93, the MFT can be 30 or 31 if TC is 290 for .00 and REF 806 or 807 is present; OR MFT 05 if the Tax Period is 199511 or later; OR MFT can be 01, 04, 10, 11, 14.

BLK 93 WITH MFT 30/31 REQUIRES REF 806 OR 807 — Self explanatory.

BLKS 90,91,92,95 REQUIRE TC 294 OR 295 OR 298 OR 299 — Self explanatory.

TCS 294 AND 295 REQUIRE THE USE OF BLK 55, 90, 91, 92, 94, OR 95 — Self explanatory.

REFS 330 THRU 333 WITH MFT 08 ARE VALID FOR 200412 AND LATER — Self explanatory.

RCS 100/FORM 1040 AND 101/FORM 1040NR / MFTS 30 AND 31 ONLY — Reason Codes 100 and 101 are for use with MFTs 30 and 31 only for switching from Form 1040 to Form 1040NR or vice versa.

NO REFS ALLOWED WITH PRIORITY CODE 4 — Self explanatory.

TCS 291/299 REQUIRE PR-CODE WHEN RT HAND L FREEZE IS PRESENT — This will help alleviate many unpostables for TC 160.

OLD AND NEW FORM 941 REFS NOT VALID USED TOGETHER — Effective January 1, 2005, a new Form 941 will require REFs in range 104-113. Old REFs 003, 007, 184 and 185 are still to be used on old Form 941. REF 008 is now invalid.

TC 29X MUST BE PRESENT / ONE OF / 290, 291, 294, 295, 298, 299 — Self explanatory.

USE ANY/ALL REFS 104 THRU 110 WITH REF 113 AND VICE VERSA — REFs 104-110 (one, some, or all) and REF 113 must be used together.

AMTS OF ANY/ALL REFS 104 THRU 110 MUST EQUAL AMT OF REF 113 — One, some, or all REFs 104 thru 110 entered must total up to match the amount of REF 113.

TC 150 RET CYCLE 200501 OR LATER? / OVR-CD F IN POSIT 1 TO CONTINUE — This is a reminder message. It appears when new Form 941 REFs (104-113) are used and the TAX-PRD is earlier than 200501 (ADJ54 uses the TAX-PRD cycle -- thus the reminder to the user). Once the user has checked the TC 150 return cycle, entering an F in OVR-CD position one will clear the message and allow the transaction to complete..

TC 150 RET CYCLE BEFORE 200501? / OVR-CD F IN POSIT 1 TO CONTINUE — This is a reminder message. It appears when old Form 941 REFs (003, 007, 184, 185) are used and the TAX-PRD is later than 200501 (ADJ54 uses the TAX-PRD to determine when to check the cycle, but does not actually validate the cycle – thus the reminder to the user). Once the user has checked the TC 150 return cycle, entering an F in OVR-CD position one will clear the message and allow the transaction to complete.

AMTS OF ANY/ALL REFS 111, 112, 113 MUST EQUAL THE TC 29X AMT — Separately, or used together, REFs 111, 112, 113 must total up to the TC 29X amount.

MFT 14 MUST HAVE A TAX PERIOD OF 200612 OR LATER — Form 944 is an annual form that becomes effective for tax year 2006 and later. Also, the Tax Period month must always be 12.

MFT 17 MUST HAVE A TAX PERIOD OF 200512 OR LATER — Form 8288 becomes valid for BMF processing beginning January 1, 2006.

MFTS 47 AND 49 MUST HAVE A TAX PERIOD OF 200007 OR LATER — Form 8871 (MFT 47) and Form 8872 (MFT 49) for political organizations become effective January 1, 2006. The first valid Tax Period for reporting is 200007.

MFT 74 ABSTRACTS 165, 167, 169/NO POSITIVE AMTS BE BEFORE 197512 Form 5500 becomes valid for BMF processing beginning January 1, 2006. Being moved from EPMF and the earliest Tax Period cannot be before 197512.

TC EITHER INVALID OR NOT ALLOWED WITH MFT OR BLK — Self Explanatory.

FOR MFT 17 IRS-RCVD-DT CANNOT BE BEFORE 01/01/2006 — Form 8288, MFT 17, implemented on BMF January 1, 2006. Previously the Form was on ANMF (PSCS). The first valid IRS-RCVD-DT on BMF is 01/01/2006.

DT-TRNSFR REQUIRED W/MFT17 EXCLUSIVELY/MUST BE AFTER 12/22/2005 — MFT 17 implemented on BMF January 1, 2006 with this restriction on the Date of Transfer. This is the first date on which consideration is paid or a liability is assumed by a transferee.

NO SOURCE CODE AND NO REASON CODES WITH MFT 29 — Effective January 1, 2005, MFT 29 will reside on IMF. However, it will not require Source and Reason Codes.

REF 237 VALID WITH TAX PERIOD 200412 AND LATER — REF 237 may be used with other MFT 29 REFs 160-162 and 233, 235, 236, but the Tax Period must be 200412 or later for REF 237 to be valid. REF 237 must also be included in the algebraic totals requirement (total of REF amounts must match TC 29X amount.)

VALUES FOR OVERRIDE-CD / ALL POSITS I,C,R,T,S POSIT 1 ALSO E,F,N — Effective January 1, 2005, a value of F may be entered in OVRRIDE-CD Position one to clear messages 240 and 241 (MFT 01/Form 941 REFs usage) and allow the transactions to complete. Values I,C,R,T,S remain valid in all positions.

ONLY ONE CIV-PEN REF ALLOWED PER TRANSACTION — Self explanatory.

PRC 012 IS VALID WITH MFTS 01,03,09,10,11,12,14,16 PRC 068 is for FTD Penalty abated per EFTPS/FTD Refund Program. Effective January 1, 2006. Valid with MFT 01 only.

CREDIT REF 255 REQUIRES REASON CODE 061 —When Credit REF 255 is entered, Reason Code 061 is also required, **beginning with Tax Period 200712. Credit REF 255 not valid until 200712.**

PRC 071 IS VALID WITH MFT 44 ONLY AND ALSO REQUIRES RC062 — PRC 071 is limited to Form 990PF, reasonable cause for 90 days after receipt of determination letter. Effective January 1, 2006. Valid with MFT 44 only and requires RC 062 in 1st, 2nd, or 3rd position.

PRC 072 IS VALID WITH MFT 67 ONLY AND ALSO REQUIRES RC062 — PRC 072 is for when membership foundation has no full-time employees responsible for administering finances. Effective January 1, 2006. Valid with MFT 67 only and requires RC 062 in 1st, 2nd, or 3rd position.

PRC 073 IS VALID WITH MFT 67 ONLY AND ALSO REQUIRES RC062 — PRC 073 is for when membership foundation has no full-time employees responsible for administering finances, and has no prior history of late filing. Effective January 1, 2006. Valid with MFT 67 only.

ENTER DT-TRANSFR IN MMDDCCYY FORMAT — The date cannot be validated because it is not in the correct format.

RC4 REQUIRES PENALTY OR ABATE TC OR CIV-PEN REF — When Reason Code Position four has a Penalty Reason Codes (PRC), except for PRC 041 which can be used by itself, there must be a Penalty Transaction Code for zero amount, or a Penalty Abatement Transaction Code, or a CIV-PEN REF, which will generate the Transaction Code.

TAX PERIOD RANGE FOR TETR REFS 253/254 IS 200612-200711 — Self explanatory.

RSN CD 102 IS REQUIRED FOR TETR REFS 253/254 / IMF EXCLUSIVELY — If MFT is 30 or 31, Reason Code 102 is required for REFs 253 and/or 254.

USE DMF-AG/SUB-AG TOGETHER DMF-AG/SUB-AG MUST BE ALPHA/NUM DIGITS — Neither DMF-AG or SUB-AG can be used alone. DMF-AG must be numeric and greater than zeros. SUB-AG can be numeric, alphabetic, or a combination.

PYE-DT AND RVRSN-DT ARE VALID WITH MFTS 74 AND 76 ONLY — These elements are for Form 5330 (MFT 76) and Form 5500 (MFT 74) only.

ENTER MFT74 ABSTS ON 1ST LINE ONLY / DO NOT SKIP POSITIONS — In order for these Abstract Numbers to generate TCs 240/241 correctly, they must be entered without skipping positions. Since there are only three valid numbers (165, 167, 169) only the first line may be used in order to avoid blank positions between entries.

REASON CODE VALUE IN POSITIONS 1, 2, 3 CANNOT BE MORE THAN 150 — Effective July 2006, values for Reason Codes is restricted to 150 and below. Does not apply to Penalty Reason Codes in position 4.

OTN MUST BE 5 DIGITS OF 0-9 ON BOTH SIDES OF HYPHEN / NO SPACES — Partial entries will not allow a transaction to complete. Zeros are allowed within the 5 digit entries on either side of the hyphen, but spaces are not.

FLCS 20 AND 21 VALID FOR IMF ONLY AT AUSC — Effective January 1, 2006 for International processing.

ARE BOTH CRNS 253/254 NEEDED? OVR-CD E IN POSITN 1 TO CONTINUE — Effective January 1, 2007 for TETR (Telephone Excise Tax Return) cases. This is a reminder message that will only appear if one or the other of CRNs 253 or 254 is entered. It is to alert the users to double check that both are not needed. Typing E in position one of the OVERRIDE-CD will bypass the message and allow the transaction to complete. If both REFs are entered, this message will disappear.

REF-NUMS 810/811 CANNOT BE USED TOGETHER / USE ONE OR THE OTHER — Effective January 1, 2007, REFs 810 and 811 are for use in cases where Injured Spouse paid his/her portion of original claim and is due a refund. They cannot be used together. One or the other.

TC 291 REQUIRES PENALTY OR ABATE TC OR CIV-PEN REF — TC 291 cannot be used by itself with PRCs. Use a Penalty TC for zero amount, or a Penalty Abatement TC, or a CIV-PEN REF (which will Generate the Transaction Code).

USE ANY/ALL REFS 104,105,106,109,110 WITH REF 113 AND VICE VERSA — Form 944 (MFT 14) requires that REFs 104, 105, 106, 109, 110 be used with REF 113, and that REF 113 cannot be used alone without any/all of these REFs. The total of REF 113 must match the total of any/all these other REFs combined.

AMTS OF ANY/ALL REFS 104,105,106,109,110 MUST EQUAL REF 113 AMT — See message 272 above.

DMF-AG, SUB-AG AND REF 897 MUST ALL BE USED TOGETHER — REF 897 requires the use of DMF-AG and SUB-AG. Likewise, they require the use of REF 897. Valid input for DMF-AG is 01 thru 62. Valid input for SUB-AG is either a two-letter State Code, or two digits, or an alpha digit combination with alpha first.

REF80X/RC055 / IS TC150 BEFORE 200704? OVR-CD N POSITN 1 TO CONT — Effective January 1, 2007, use of RC 055 with REFs 806/807 (which convert to TCs 806/807) should be matched against TC 150s that posted BEFORE 200704.

CRN252/TC150 MUST BE 200704 OR LATER, OVR-CD N POSITN 1 TO CONT — Effective January 1, 2007, use of CRN 252 (which generates TC 766/767) should be matched against TC 150s that posted 200704 or later. Requires RC 055.

INTERNATIONAL FLC VALUES 60, 78 FOR OGDEN ARE FOR BMF ONLY — Self explanatory.

CRN252 REQUIRES RC055, USE ONLY IF TC150 IS 200704 OR LATER — Effective January 1, 2007, if Credit Ref 252 is entered without REF 806/807, the Reason Code must be 055.

VALID TAX PERIOD RANGE FOR MFT 04 IS 199512-199712/MM MUST BE 12 — Effective January 1, 2009. MFT 04 is obsolete except for transactions for modules that have a Tax Period range of 199512 thru 199712. Also, BLK must be 40 and TC must be 29X.

REF 80X USED WITH CRN 252 REQUIRES BOTH RCS 055/051, OR RC 099 — When REF 806 or 807 is combined with CRN 252, both Reason Codes are required.

PENALTY ABATE TCS OR CIV-PEN REFS NEG AMT REQUIRE A PRC —Penalty Abatement Transaction Codes must have a 4th position Penalty Reason Code. CIV-PEN REFs for negative amounts also require a PRC because the REF generates a TC 241 (Penalty Abatement TC) .

NTC-SUPP-IND VALUES ARE 0 AND 1 / MFT CANNOT BE 29 — Self explanatory.

RC062 WITH PRC 018/020 REQUIRES THE USE OF TC 271 — .Penalty Reason Codes 018 and 020 can be entered with or without an accompanying Reason Code 062. When RC 062 is used with one of them, Transaction Code 271 is required

ORG-CD RANGE 351 TO 355 (SIR-EMPLOYEE-NUM) REQUIRED FOR THIS ADJ — Effective October 1, 2006 for Atlanta only. For this transaction (RSED freeze release), the ORGANIZATION-CODE of the SIR-EMPLOYEE-NUMBER must be within the range of 351 to 355. Effective February 3, 2009, for CAWR, AUR and FUTA, the entire SIR-EMPLOYEE-NUMBER will be verified for authorization.

RC 062 IS NOT VALID WITH PRC VALUE IN POSITION 4 — Effective January 1, 2007, only the following Penalty Reason Codes may be used with Reason Codes 062: Values 018, 020, 022, 024-026, 030, 046, 050-051, 071-073. Value 024 is IMF only. Values 026 and 071-073 are BMF only.

MFTS 49 AND 67 ALLOW ONLY ONE CIV-PEN REF AT A TIME — MFTs 49 and 67 follow the same input rule for CIV-PEN REFs as MFTs 13 and 55. Only one allowed with each transaction.

VALUE IN 4TH POSITION IS NOT A VALID BMF PRC OR A VALID DPC— The BMF values for RC4 are 010, 012-023, 025-032, 039-046, 066-067, 071-073.

RC 065 IS NOT VALID WITH PRC IN POSITION 4, RC 065 IMF ONLY —Reason Code 065 is only valid with IMF transactions. It is valid and required with the following Penalty Reason Codes: 010, 013-017, 019, 021, 023, 027-029, 031-032, 039-045. It is also valid with 050, and 051, which can also be used with RC 062.

PRC IN 4TH POSITION IS NOT VALID WITH RC 062 — Reason Code 062 is valid and required with the following Penalty Reason Codes: 022, 024, 025, 026, 030, 046, 071-073. It is optional with PRCs 018 and 020, and with DPCs 047-051.

RC062 WITHOUT A PRC REQUIRES TC 290 FOR ZERO AMT AND BLK 98/99 — Reason Code 062 for Reasonable Cause can be used without an Accompanying PRC if the TC is 290 for zero amount and the BLK Is 98 or 99

RSN-CD4 DPCS 047-051 REQUIRE TC 360 OR TC 361 — When Designated Payment Codes (DPCs) 047-051 are used, there must be a TC 360 or TC 361 present. Reason Code 062 or 065 may accompany, but is not mandatory.

ORG-CD 358 REQUIRED IN SIR-EMPLOYEE-NUM FOR THIS ADJ — Effective May 21, 2007, the IDRS Statute ORG-CD for CSC is 358.
Effective February 3, 2009, for CAWR, AUR and FUTA cases, the entire SIR-EMPLOYEE-NUMBER will be verified for authorization.

REFS 870, 871, 872 NOT VALID BEFORE TXPRD 200712 — REFS 870-872 with MFT 37, Form 5227, are used for Daily Delinquency Penalty. They are valid beginning Tax Period 200712.

USE OF INTCMP-DT IS NOT VALID WITH THIS TRANSACTION — Self explanatory.

REF 338 CANNOT BE PRESENT IF RC1 IS 000 /CHLDTX 200212-200311 —When 000 is present in Reason Code position one, it signifies that No children are being claimed for the Advance Child Tax Credit. REF 338 cannot be present because it must have an amount, which would not apply if no children are claimed.

HOLD CODE 0 REQUIRED WITH BLK 20 /UNLESS 2008 REBATE —Usually BLK 20 requires a Hold Code 0. However, this is bypassed when 2008 Rebate transactions 200712-200811 use BLK 20, at which time any valid Hold Code is accepted.

REBATE REFS 256/257 VALID TXPRDS 200712-200911,202012-202211— Credit REFS 256 and 257 are for exclusive use with the ESP Rebates 2008/2009. For 200712-200811, if BLK 20 is used, REF 257 can only be present with REF 256. REF 256 is required with or without REF 257. If BLK 20 is not used, one or both REFs 256/257 can be present. For 200812-200911 and 202012-202211, one or both REFs can be present, as well as REF 338.

CREDIT OIL REFS 433/434 ARE VALID FOR TXPRDS 200510 AND LATER —Self explanatory.

INVALID TC COMBINATION WITH USE OF PENALTY TCS 234/235 —The number and combinations that can be entered for TCs are as follows (not to exceed five): Up to two Tax; Up to four Penalty; Up to two Interest; Up to four Penalty and Interest combined. Cannot combine TCs 234/235 with TCs 29X with amount, or 16X, or 17X, or 27X.

) RC1 093 IS FOR 2001/2008 REBATES /NOT VALID OTHER TIMES — Reason Code 093 is for exclusive use with Rebate processing and is to be used in position one. The valid Tax Period ranges for using Reason Code 093 are: 200012—200111 for 2001 Rebate, and 200712-200811 for ESP 2008 Rebate

BLK 20/25/29 REQUIRES AMD-CLMS-DT FOR THIS TRANSACTION — The use of BLK 20 or 25 or 29 requires an Amended Claims Date for the transaction. Exceptions to this would bypass this message.

CANNOT VALIDATE AMD-CLMS-DT ENTER IN CORRECT FORMAT MMDDCCYY —Self explanatory.

AMD-CLMS-DT CANNOT BE LATER THAN THE CURRENT DATE — Self explanatory.

DUPLICATE REASON CODES NOT ALLOWED —Self explanatory.

REASON CODES 093 AND 096 CANNOT BE USED TOGETHER /USE ONLY ONE — Reason Codes 093/096 are for exclusive use in position one with 2001 Rebate 200012-200111, and ESP Rebate 2008 200712-200811. Use one or the other, not both. Reason Code 096 is also for exclusive use in any of the first three positions for ESP Rebate 2009 200812-200911. RC 096 is also valid outside the Rebates Tax Period Ranges 200112 or later.

RC 096/RC1 2001 REBATE RC1/2/3 2009 REBATE, OR 200112 OR LATER — See explanation for message 305.

RSN-CD 071 AND REFS 256/257/338 NOT ALLOWED TOGETHER /2008 REBATE —When REF(s) 256 and/or 257 and/or 338 are used for 2008 Rebate transactions 200712-200811, Reason Code 093 or 096 must be entered in position one. Reason Code 071 in position two requires 000-099 in position one and also requires that none of REF(s) 256/257/338 can be present.

IF BLK20 /2008 REBATE/ RSN-CD 071 NOT ALLOWED /RC1 MUST BE 096 —20 mandates that Reason Code position one be 096 and that REF 256 Be present. Reason Code 071 cannot be present with BLK 20.

CREDIT REF 338 REQUIRED IF RC1 IS 093/096 /200012-200111 REBATE —When Credit REF 338 is present, Reason Code position one must be 093 or 096 for a valid transaction. Likewise, when Reason Code position one is 093 or 096, Credit REF 338 must be present, or RCs 093/096 are invalid.

RC1 093/096 NOT VALID WITH RSN-CD 071 IF REFS 256/257/338 PRESENTSee explanations for messages 307 and 308.

BLK 20 /RSN-CD 096 IN RC1 /REQUIRES REF 256 200712-200811 REBATE —Use of BLK 20 with 2008 Rebate transactions mandates the use of Reason Code 096 in position one, and also requires REF 256.

REFS 256/257/338 REQUIRE RC1 093 OR 096 /200712-200811 REBATE —BLK 20 is not present. When one, two, or all of REFs 256, 257, 338 are present for 2008 Rebate transactions, Reason Code position one must be either 093 or 096. Likewise, when Reason Code one is 093/096, one, two, or all of REFs 256/257/338 must also be present.

WRONG POSITION/INVALID USE/RSN-CD 093 OR 096 OR 071 /2008 REBATE —When one of the Reason Codes 093 or 096 is entered in position two or three, or 071 is entered in position one or three and no other 2008 Rebate criteria is also entered, the Reason Code is invalid. Enter the Reason Code in correct position (one for 093/096, or two for 071) in order to complete Rebate transaction.

NOT A VALID COMBINATION OF RSN-CDS 071 and 093/096 /2008 REBATE —During the valid Tax Period range for 2008 Rebate transactions, Reason Codes 071 and 093/096 are to be used in specific Reason Code positions. RCs 093/096 in position one only. RC 071 in position two only, and usually not together. Exception is made when 071 is required in Reason Code two, and Reason Code one requires number of children, which can be the values of 071 or 093 or 096.

USE RSN-CDS 093/096 IN RC1 ONLY AND W/CREDIT REF 338 /2001 REBATE —Reason Codes 093 and 096 are required, but are not valid in any other position than one, and they are not valid if Credit REF 338 is not also present. Valid Tax Periods for 2001 Rebate are 200012-200111.

RSN-CD 071 VALID ONLY FOR 2003 CHLDTX AND 2008 REBATE —Reason Code 071 is for exclusive use with 2003 CHLDTX Tax Periods 200212-200311, and 2008 Rebate Tax Periods 200712-200811.

RSN-CDS 077 AND 079 ARE FOR USE WITH 2003 CHLDTX 200212-200311 —Reason Codes 077 and 079 are for exclusive use with 2003 CHLDTX, Tax Periods 200212-200311.

RC1 FOR RSN-CD 077 AND RC2 FOR 071,079 /2003 CHLDTX /ELSE INVALID —Reason Codes 071, 077, and 079 are only valid when used in specific positions and combinations for 2003 CHLDTX transactions, Tax Periods 200212-200311. Reason Code 077 will only work in RC1. Reason Codes 077 and 079 are meant for RC2, but exception is made when RC2 is 071 and RC1 represents number of children and needs to be 071 or 079. If RC1 is 077, then Credit REF 338 Amount must be negative.

CREDIT REF 338 REQUIRED IF RC1 001-099 /2003CHLDTX — For 2003 CHLDTX transactions, Tax Periods 200212-200311, Credit REF 338 carries the amount which is calculated by value for number of children in RC1 times $400. REF 338 is required unless RC1 is 000. When RC1 is 077, the amount must be negative.

INTCMP-DT CANNOT BE LATER THAN CURRENT DATE — INTCMP-DT cannot be later than the current date if TC is 294/295 or 298/299 with other MFTs than 01, 04, 09, 11 or if TC is 535.

TC294/5 INTCMP-DT / AT LEAST 1YR PLUS 1DAY MORE THAN MODULE TXPD — If TC is 294/295, the INTCMP-DT must be greater than the Tax Period on the module by at least one year plus one day.

MFTS 01/04 QURTRLY RETURNS NEED INTCMP MMDD 0131, 0430, 0731, 1031—All quarterly returns with MFTs 01 and 04 must have the end of a fiscal quarter as the INTCMP-DT MMDD: 0131, 0430, 0731, 1031.

MFT11 INTCMP YYYY CANNOT BE MORE THAN ONE YEAR PAST CURRENT YEAR —MFT 11 annual returns must have an INTCMP-DT YYYY no more than one year past the current year.

MFT 11 INTCMP MMDD MUST BE 0131 —MFT 11 annual returns must have an INTCMP-DT MMDD of 0131.

MFT09 REQUIRES INTCMP DD TO BE 0228 FOR OTHER THAN LEAP YEARS —MFT 09 annual returns require a February MMDD for INTCMP-DT. If not for a leap year, the MMDD must be 0228.

MFT09 REQUIRES INTCMP DD TO BE 0229 FOR LEAP YEARS — MFT 09 annual returns require a February MMDD for INTCMP-DT. For a leap year, the MMDD must be 0229.

MFT09 INTCMP YYYY CANNOT BE MORE THAN ONE YEAR PAST CURRENT YEAR —MFT 09 annual returns must have an INTCMP-DT YYYY no more than one year past the current year.

INTCMP MMDD GRTR THAN 0430 / YYYY MUST BE LESS THAN CURRENT YEAR — If the MMDD entered for INTCMP-DT is past 0430, then the YYYY entered for INTCMP-DT must be less than the current year.

INTCMP MMDD IS 0430 / YYYY CANNOT BE GRTR THAN CURRENT YEAR — If the MMDD entered for INTCMP-DT is 0430, then the YYYY entered for INTCMP-DT cannot be greater than the current year. It can be less than or same as.

INTCMP MMDD LESS THAN 0430 / YYYY CANNOT BE GRTRTHAN CURRENT YEAR — If the MMDD entered for INTCMP-DT is before 0430, then the YYYY entered for INTCMP-DT cannot be greater than the current year. It can be less than or same as

INTCMP MMDD GRTR THAN 0731 / YYYY MUST BE LESS THAN CURRENT YEAR — If the MMDD entered for INTCMP-DT is past 0430, then the YYYY entered for INTCMP-DT must be less than the current year.

INTCMP MMDD IS 0731 / YYYY CANNOT BE GRTR THAN CURRENT YEAR — If the MMDD entered for INTCMP-DT is 0731, then the YYYY entered for INTCMP-DT cannot be greater than the current year. It can be less than or same as.

INTCMP MMDD LESS THAN 0731 / YYYY CANNOT BE GRTRTHAN CURRENT YEAR —If the MMDD entered for INTCMP-DT is before 0731, then the YYYY entered for INTCMP-DT cannot be greater than the current year. It can be less than or same as

INTCMP MMDD GRTR THAN 1031 / YYYY MUST BE LESS THAN CURRENT YEAR — If the MMDD entered for INTCMP-DT is past 1031, then the YYYY entered for INTCMP-DT must be less than the current year.

INTCMP MMDD IS 1031 / YYYY CANNOT BE GRTR THAN CURRENT YEAR — If the MMDD entered for INTCMP-DT is 1031, then the YYYY entered for INTCMP-DT cannot be greater than the current year. It can be less than or same as.

INTCMP MMDD LESS THAN 1031 / YYYY CANNOT BE GRTRTHAN CURRENT YEAR — If the MMDD entered for INTCMP-DT is before 1031, then the YYYY entered for INTCMP-DT cannot be greater than the current year. It can be less than or same as

INTCMP MMDD GRTR THAN 0131 / YYYY MUST BE LESS THAN CURRENT YEAR — If the MMDD entered for INTCMP-DT is past 0131, then the YYYY entered for INTCMP-DT must be less than the current year.

INTCMP MMDD IS 0131 / YYYY CANNOT BE GRTR THAN CURRENT YEAR — If the MMDD entered for INTCMP-DT is 0131, then the YYYY entered for INTCMP-DT cannot be greater than the current year. It can be less than or same as.

TC 29X REQUIRED WITH REFS 003, 004, 007, 073 IF MFT IS 30/31 — Self explanatory.

RC 050 REQUIRED WITH TC 298 FOR MFT 30/31, REFS 003, 004, 007, 073 — The combination of TC 298 with MFT 30/31 and one or a combination of REFs 003, 004, 007, 073 requires Reason Code 050.

TC 29X REQUIRED WITH REFS 903, 904, 907, 973 IF MFT IS 30/31 — Self explanatory.

RC 050 REQUIRED WITH TC 298 FOR MFT 30/31, REFS 903, 904, 907, 973 — The combination of TC 298 with MFT 30/31 and one or a combination of REFs 903, 904, 907, 973 requires Reason Code 050.

TX-PRD FOR REFS 873,874,893,894 MUST BE 200712 OR LATER — Self explanatory.

REFS 697,699 FOR NEGATIVE AMTS REQUIRE XREF-TIN IF MFT IS 55 — Effective January 1, 2009. ATFR requirement that REFs 697 and 699 require Input of XREF-TIN if the amounts are negative.

MFT 09 INTCMP-DT MMDD MUST BE 0228 OR 0229 — MFT 09 annual returns require a date with last day of February, 28 or 29 depending on whether the year is a leap year.

DATA-REF-1 AND REF-CHG-1 MUST BOTH HAVE VALUES, OR BOTH BE BLANK — The DATA-REF and REF-CHG fields go together, if DATA-REF-1 has a value, then REF-CHG-1 must also have a value.

DATA-REF-2 AND REF-CHG-2 MUST BOTH HAVE VALUES, OR BOTH BE BLANK — The DATA-REF and REF-CHG fields go together, if DATA-REF-2 has a value, then REF-CHG-2 must also have a value.

RSN-CD 176 VALID W/TC 290/291, TC 27X AND TC 34X MUST BE PRESENT — To comply with SECTION 3082(a) of HOUSING & ECONOMIC ACT OF 2008. Valid with MFTs 30/31 only. Reason Code 176 used with TC 290 or 291 requires both secondary TCs 27X and 34X. Additionally, TC 290 with Reason Code 176 requires an AMD-CLAIMS-DT, which can be greater than the current date

REFCHG-1/2 MUST HAVE A DIGIT, 0 THRU 9, IN EVERY POSITION — This message will appear if the MFT is 03 and a tire count is being entered and less than all nine positions are populated AFTER the leading zero. It will also display if a characters other than 0’s thru 9’s are entered, or if a space is entered.

REF 258 REQUIRES RSN-CD 125 IF TXPRD IS 201012 THRU 201211 — To comply with 1ST TIME HOMEBUYER CREDIT PHASE II. Processing has changed from PHASE I (which was applicable to Both MFTs 30 and 31). Now, REF 258 is valid with MFT 30 only for positive amounts. Valid with MFTs 30 and 31 for negative amounts to allow reversal of PHASE I MFT 31 transactions.

AMD-CLMS-DT REQUIRED TC 290 W/RSN-CD 176, OR TC 298 W/RSN-CD 177 — To comply with SECTION 3082(a) of HOUSING & ECONOMIC ACT OF 2008. The combination of TC 290 with Reason Code 176, or the combination of TC 298 with Reason Code 177 both require that an AMD-CLMS-DT be present. The AMD-CLMS-DT can be a future date. Valid for MFTs 30/31 only. See MSG-348 and MSG-353.

USE REFS 256/257/338 W/RC 096 AND VICE VERSA / PART2 2008REBATE — ESP Rebate Part Two, 200812 thru 200911, requires the use of one or a combination of REFs 256, 257, 338 AND the use of Reason Code 096 in any of the first three positions.

RSN-CD 177 VALID W/TC 298/299, TC 27X AND TC 34X MUST BE PRESENT — To comply with SECTION 3082(a) of HOUSING & ECONOMIC ACT OF 2008. Valid with MFTs 30/31 only. Reason Code 177 used with TC 298 or 299 requires both secondary TCs 27X and 34X. Additionally, TC 298 with Reason Code 177 requires an AMD-CLAIMS-DT, which can be greater than the current date.

RSN-CDS 176 AND 177 ARE VALID WITH MFTS 30/31 ONLY — Set aside for transactions for SECTION 3082(a) of HOUSING & ECONOMIC ACT OF 2008. Reason Code 176 is valid with TCs 290 and 291. Reason Code 177 is valid with TCs 298 and 299. Both require additional secondary TCs 27X and 34X. See MSG-348 and MSG-353.

REFS 258, 875, 975 CANNOT EXCEED 7500 DOLLARS WITH REASON CODE 109 — 1ST TIME HOMEBUYER CREDIT. Valid with MFTs 30/31 only. Tax Periods 200812-201011. Credit REFs 258, 875, 975 Amount is limited to $7,500 when Reason Code 109 is present. See MSG-374 for REFs 258, 875, 975 with Reason Code 110.

DB-INT-TO-DT REQUIRES TC 340/341 AND VICE VERSA — Self explanatory.

CANNOT VERIFY DB-INT-TO-DT, ENTER IN CORRECT FORMAT MMDDYYYY — Make sure the date is entered in Month-Day-Year format and that no spaces or alpha characters are present.

COMP-INT-AMT CANNOT BE ZEROS AND CANNOT BE NEGATIVE — Self explanatory.

COMP-INT-AMT IS INVALID IF REF 221 OR 222 IS PRESENT — Self explanatory.

COMP-INT-AMT REQUIRES A TC 340 — Self explanatory.

RSN-CDS 109,110,125,126,128,129 VALID WITH MFTS 30/31 ONLY / FTHBCR — Self explanatory.

IF RSN-CD 176/177, AMD-CLMS-DT CANNOT BE PAST 07-30-2009 — To comply with SECTION 3082(a) of HOUSING & ECONOMIC ACT OF 2008. A future date is allowed for AMD-CLMS-DT, but not to exceed July 30, 2009.

CIV-PEN REFS 622/624/626/645 W/POS AMT REQUIRE TCB-DT — These REFs are checked for consistency with Statute Expiration Date and require that TCB-DT be applied. The TCB-DT must be entered with the transactions containing these REFs.

IF CIV-PEN IS 610/611/628/630/632, TCB-DT CANNOT BE USED — These REFs cannot be checked for consistency with Statute Expiration Date and, therefore, the TCB-DT cannot be applied. TCB-DT cannot be entered with the transactions containing these REFs.

TCB-DT MUST BE GREATER THAN CURRENT DATE/23C, PLUS 60 DAYS — A consistency check with the Statute Expiration Date requires that the TCB-DT be greater than the current 23C date plus 60 days.

TCB-DT NOT VALID FOR MFTS 13/55 WITHOUT CIV-PEN REF FOR POS AMT — MFTs 13 and 55 are for Civil-Penalties. Transactions using these MFTs require A CIV-PEN REF. If a TCB-DT needs to be entered, the REF must be for a positive Amount.

ONLY BLK 40 IS VALID WITH MFT 04 — MFT 04 is obsolete except for transactions on modules with Tax Periods in the range of 199512-199712. Only BLK 40 will be accepted. TC must be 29X only.

CORSP-DT NOT VALID WITH MFT 29 — Self explanatory.

CORSP-DT YYYY MUST NOT BE MORE THAN TEN YEARS BACK — The CORSP-DT year is compared against the current year and is disallowed if there are more than 10 years difference. One exception to this is the exact date of July 22, 1998, the enactment date of IRC 6621(d), Elimination of Interest on Overlapping Periods of Tax Overpayments and Underpayments.

CANNOT VALIDATE CORSP-DT, ENTER IN CORRECT FORMAT MMDDCCYY — Make sure there are no spaces, commas, dashes or alpha characters and that the date is entered in Month-Day-Year format.

CORSP-DT CANNOT BE GREATER THAN THE CURRENT DATE — Self explanatory.

MFTS 46,85,86 WITH BLK 20 ALLOWS TC 290 ONLY OR TC 291 ONLY — Effective January 1, 2009. BKK 20 with MFT 46,85,86 requires the use of TC 290 only or TC 291 only. AMD-CLMS-DT requirement is bypassed. HOLD-CD 0 is required.

IF TC 36X PRESENT WITH DPC 047-051 / NO OTHER TCS ALLOWED — Effective February, 2009. The use of Designated Payment Codes (DPCs) 047-051 in RC4 position requires the use of TC 360 only or TC 361 only. No other TCs can be mixed with this combination because of the conflict between DPC and PRC requirements used in RC4 position.

REFs 258, 875, 975 CANNOT EXCEED 8000 DOLLARS WITH REASON CODE 110/126/128 — 1ST TIME HOMEBUYER CREDIT REF. Valid with MFT 30 for positive amounts, and with MFTs 30 and 31 for negative amounts. Tax Periods 200812-202611. Credit REF 258 Amount is limited to $8,000 when Reason Code 110, 126, or 128 is present.

REF 886 FOR ZERO AMT REQUIRES REF 888 / REF 888 CANNOT BE ZEROS — Self explanatory.

REF 886 WITH MFTS 30/31 MUST HAVE TXPRD 197712 OR LATER — Self explanatory.

REF 887 MUST HAVE TXPRD 197712 OR LATER — Self explanatory.

REF 887 AMT MUST BE NEGATIVE UNDER A DOLLAR/-01 TO -99 CENTS — Self explanatory.

REF 888 TXPRD - ANY W/MFT67, OR 197412-197511, OR 197712 OR LATER — If the MFT is 67, REF 888 Tax Period can be any. Otherwise, the Tax Period must Be in the range of 197412-197511, or the range of 197712 or later.

REFS 221/222 WITH MFT 02 REQUIRE TXPRDS 198909 OR PRIOR — Self explanatory.

REFS 221/222 WITH MFTS 05/30/31 REQUIRE TXPRDS 198908 OR PRIOR — Self explanatory.

REFS 221/222 WITH MFT 33 REQUIRE TXPRDS 198903 OR PRIOR — Self explanatory.

REFS 221/222 WITH MFT 34 REQUIRE TXPRDS 198907 OR PRIOR — Self explanatory.

REFS 680/681/682 WITH MFT 52 REQUIRE TXPRD 000000 — Self explanatory.

REF 681 WITH MFTS 02/05/51/ 30/31 REQUIRES TXPRD 198001 OR LATER — Self explanatory.

REF 682 WITH MFT 51 REQUIRES TXPRD 198001 OR LATER — Self explanatory.

REF 685 WITH MFT 02 REQUIRES TXPRD 198710 OR LATER — Self explanatory.

REF 685 WITH MFTS 30/31 REQUIRES TXPRD 198709 OR LATER — Self explanatory.

REF 686 WITH MFTS 30/31 REQUIRES TXPRD 198909 OR LATER — Self explanatory.

REF 686 WITH MFTS NOT 30/31 REQUIRES TXPRD 198910 OR LATER — Self explanatory.

FOR REF 684 WITH MFT 15 THE TAX PERIOD MUST BE 199012 OR LATER — Self explanatory.

RSN-CDS 109,110,125,126,128,129 CANNOT BE USED TOGETHER /USE ONE— Self explanatory.

VALID TAX PERIODS FOR REFS 297/298 ARE 200901 AND LATER — F8038CP American Recovery and Reinvestment Plan of 2009. If adjusting. Build America Bonds, use CRN 297. If adjusting Recovery Zone Bonds, use CRN 298. Positive or negative amounts allowed. One or both CRNs allowed. Report Number [PLAN] must be within the ranges of 200-299, or 400-499, or 800-899.

TAX PERIOD FOR REF 299 WITH MFT 01 ARE 200903 AND LATER — REF 299 is to be used for COBRA credit on Forms 94X. Valid Tax Periods for use with MFT 01 are 200903 and later.

TAX PERIODS FOR REF 299 WITH MFTS 11,14 ARE 200912 AND LATER — REF 299 is to be used for COBRA credit on Forms 94X. Valid Tax Periods for use with MFTs 11, 14, 16 are 200912 and later.

TXPRD MUST BE BEFORE 199001/ CIV-PEN REFS 609,622,642,646 — Self explanatory.

TXPRD MUST BE BEFORE 199001 / MFT 13 / CIV-PEN REFS 669,671 — Self explanatory.

VALID TX-PRD FOR REF VALUE WITH MFT 13 IS 198012 OR LATER — Self explanatory.

VALID TX-PRD FOR REF VALUE WITH MFT 55 IS 197512 OR LATER — Self explanatory.

VALID TX-PRD FOR REF 627 IS 199701 OR LATER — Self explanatory.

VALID TX-PRD FOR REF 676 IS 198501 OR LATER — Self explanatory.

VALID TX-PRD FOR REF 677 WITH MFTS 13/55 IS 198701 OR LATER — Self explanatory.

VALID TX-PRD FOR REFS 678/679 IS 198801 AND LATER — Self explanatory.

VALID TX-PRD FOR REF 649 WITH MFT 13 IS 199012 OR LATER — Self explanatory.

CANNOT VALIDATE TCB-DT / ENTER IN CORRECT FORMAT MMDDCCYY —Self explanatory.

CREDIT REFS 297/298 REQUIRE REPORT NUMS 200-299/400-499/800-899 — Report Numbers 2XX, 4XX, and 8XX identify the Form 8038-CP, which Credit REFs 297 and 298 are used for.

VALID TX-PRD FOR REF 781 IS 201003 AND LATER Self explanatory.

INTCMP-DT VALID ONLY WITH TCS 294/295/298/299/535 AND MFT 76 — One of the TCs 294, 295, 298, 299, or 535 must be present when INTCMP-DT is entered for any other MFT than 76. For MFT 76, INTCMP-DT is required no matter what TC is entered.

TXPRD MUST BE AFTER 198912 /MFT 13 OR 55 / CIV-PEN REF 537For Civil Penalty 537, Tax Period must be later than 198912 for MFT 13 or 55.

MFT46/F8038CP RPT-NUMS 2XX, 4XX, 8XX TXPRDS MUST BE AFTER 200812 MFT 46 (Form 8038CP) If Report Numbers are 2XX, 4XX, or 8XX, the Tax Period must be later than 200812.

MFTS 85/86 F8038B/F8038TC RPT-NUMS 100-499 / TXPRDS AFTER 200812MFT 85/86 (Form 8038B/Form 8038TC) If Report Numbers are 100-499, the Tax Period must be later than 200812.

VALUES 409, 411, 412 IN DATA-REF-1 OR -2, MFTS 46,85,86 ONLYIf DATA-REF-1 or DATA-REF-2 has a value of 409, 411, or 412, MFT must be 46, 85, or 86.

MFT46/F8038CP REQUIRES RPT-NUMS 2XX, 4XX, OR 8XXIf MFT 46 (Form 8038CP) Report Number must be 2XX, 4XX, or 8XX.

MFT46/F8038CP RPTS 2XX, 4XX, 8XX REQUIRE DATA SET 409, INT PAYMT DTIf MFT 46 (Form 8038CP) If Report Number is 2XX, 4XX, or 8XX, DATA-SET 409 and Interest Payment Date are required.

CUSIP VALID W/ MFTS 46,85,86 / 12 LETTERS,NUMBERS, OR BOTHCUSIP is only valid with MFTs 46, 85, 86, the field can consist of 12 Letters, 12 Numbers, or a combination of both.

SIG 1 OR 3 VALID W/ MFTS 85/86 AND RPT-NUM 100-499.If SIG is 1 or 3, MFT must be 85 or 86, and Report Number must be 100-499.

REFS 875, 975 W/ TXPRD /USE ONE RC 109,110,125,126/ALLOW 112-118, 127Reference Numbers 875 and 975 with a valid Tax Period, must have Reason Code 109, 110, 125, or 126. In addition Reason Codes 112-118, and 127 are allowed.

CR-BOND 1,2, OR 3 VALID W/MFT 85 AND RPT-NUMS 100-499If CR-BOND is 1,2, or 3, MFT must be 85 and Report Number must be 100-499.

RCS 105,108,111 VALID FOR MFTS 30/31, TXPDS 200912-201312/WRKPAYReason Codes 105,108, and 111 are only valid with MFTs 30/31 for Tax Periods 200912 through 201312 only (Making Work Pay Credit).

RC 106 VALID FOR MFTS 30/31,TXPDS 200912 AND LATER / HOPE CREDITReason Code 106 is only valid for MFTs 30 & 31 and Tax Periods 200912 and Later (Hope Credit).

RC 107 VALID FOR MFTS 30/31,TXPDS 200912 - 201211 / COBRA REPAYReason Code 107 is only valid for MFTs 30 & 31 and Tax Periods 200912 through 201011 (COBRA REPAY).

CREDIT REF 259 AMOUNT CANNOT EXCEED 800 DOLLARSSelf Explanatory.

CREDIT REF 259 VALID WITH MFTS 30/31, TXPRDS 200912-201111Credit Reference Number 259 is only valid with MFTs 30 & 31 and Tax Periods 200912 through 201111.

CREDIT REF 260 VALID FOR MFTS 30/31,TXPRDS 200912 OR LATERReference Number 260 is only valid with MFTs 30 & 31 and Tax Periods 200912 and Later.

POSITIVE AMOUNTS FOR CREDIT REF 258 VALID WITH MFT 30 ONLYIf Credit Reference Number 258 has a positive amount, MFT must be 30.

REFS 875,975 W/TXPRD REQUIRE RSN-CD 109/ALLOW RSN-CDS 112–118,127If Reference Number 875 and 975 with a valid Tax Period, Reason Code 109 is required, Reason Codes 112-118, 127 are allowed in addition to 109.

CREDIT REF 258 VALID FOR TAX PERIODS 200812-201211Self Explanatory.

TP 200812-200911 / REF 258 REQUIRES RC 109, 110, 125, 126, 128 or 129. — Self explanatory.

TP 200912-201211 / REF 258 REQUIRES RC 110, 125, 126, 128 or 129. — Self explanatory.

REFS 875, 975, 976 VALID WITH TAX PERIODS 200812-202611Self Explanatory.

REFS 877 VALID WITH TAX PERIODS 200912-202611Self Explanatory.

REFS 880 VALID WITH TAX PERIODS 200812-201211Self Explanatory.

REFS 876, 976 REQUIRE AT LEAST ONE OF RCS 112-118,120,127If Reference Number is 876 or 976 is present , at least one Reason Code in the range of 112-118, 120, or 127, must be used.

REF 877 REQUIRES ONE RC; 119/PRIMARY, 120/SPOUSE, 123/BOTH. 132Self Explanatory.

REF 880 REQUIRES ONE RC; 121/PRIMARY, 122/SPOUSE, 000/BOTHSelf Explanatory.

REF 880 AMT MUST BE 08,09,10,11,12 CENTS/NO DOLLARS/FTHBCR YRIf Reference Number is 880, the amount can only be 8 cents, 9 cents, 10 cents, 11 cents, or 12 cents. No dollar amounts are allowed (First Time Home Buyer Credit).

RSN-CDS 112-118,AND 127 VALID ONLY FOR REFS 875, 876, 975, 976Reason Codes 112-118 and 127 are only valid with Reference Numbers 875, 876, 975, and 976.

RSN-CDS 119/120/123/132 VALID ONLY FOR REF 877 / USE ONLY ONEReason Codes 119, 120, 123 and 132 are only valid with Reference Number 877, only one Reason Code can be used.

RSN-CDS 121/122/000 VALID ONLY FOR REF 880 / USE ONLY ONEReason Codes 121, 122, and 000 are only valid with Reference Number 880, only one Reason Code can be used.

RCS 105, 108, 111 REQUIRE REF 259, AND VICE VERSAReason Codes 105, 108, and 111 requires Reference Number 259 and vice versa.

RC 106 REQUIRES REF 260 AND VICE VERSAReason Codes 106 requires Reference Number 260 and vice versa.

REFs 258, 875, 975 CANNOT EXCEED $6,500 DOLLARS WITH RCs 125 OR 129 Reference Numbers 258, 875, and 975 cannot exceed $6500 if Reason Code 125 or 129 is present.

FOR REF 683 THE TAX PERIOD MUST BE 201003 OR LATER .

RCS 112 THRU 118, AND RC 127 VALID ONLY WITH REFS 875,876,975,976 Reason Codes 112-118 and 127 are only valid with Reference Numbers 875,876,975, or 976.

RCS 119,120,123,132 VALID ONLY WITH REF 877/FTHBCR RECAPTURE AMTReason Codes 119, 120, 123, and 132 are only valid with Reference Number 877(First Time Home Buyer Recapture).

RCS 121, 122, 000 ARE VALID ONLY WITH REF 880/ADJUSTS FTHBCR YEAR Reason Codes 121, 122, and 000 are only valid with Reference Number 880 (Adjusts First Time Home Buyer Year).

REASON CODE 219 REQUIRES A REF 296 AND/OR 299.

RCS 000, 112-123, AND 125-127, 132, 133 / VALID WITH MFT 30 ONLYSelf Explanatory.

VALID TAX PERIODS FOR REFS 292/293/294/295 ARE 201001 AND LATERSelf Explanatory.

CRNS 292/293/294/295 REQUIRE REPORT NUMS 200-299/400-499/800-899Credit Reference Numbers 292, 293, 294, and 295 requires Report Numbers 200-299, 400-499, or 800-899.

ABST-NUM 140 IS ONLY VALID FOR TAX PERIODS 201009 AND LATERSelf Explanatory.

ABST-NUM 140 IS ONLY VALID WITH MFT 03Self Explanatory.

REF-NUMS 292/293/294/295/297/298 CANNOT BE USED TOGETHER/USE ONE Reference Numbers 292, 293, 294, 295, 297, and 298 cannot be used together, only one can be used at a time.

CRN 296 MFT 09, 11, 14 VALID TXPRDS 202012 AND LATER Credit Reference Number 296 with MFT 09, 11, 14 is valid only for TXPRDS 201012 and 202012 only.

AVAILABLE-Self Explanatory.

REFS 115 AND 116 ONLY VALID W/TXPRDS 201006,201009,201012 W/MFT01Reference Number 115 or 116 with MFT 01, only valid for Tax Periods 201006, 201009, or 201012.

REF 117 VALID W/MFT 01 FOR TP 201006 W/MFTS 11/14 FOR TP 201012 Reference Number 117 with MFT 01 is valid only for 201006 only. Reference Number 117 with MFT 11, or 14 is valid only for 201012 only.

RC 130 VALID FOR MFT 30 TX-PRDS 200912 AND LATER ONLYReason Code 130 with MFT 30 is valid only for 200912 and Later.

AMTS OF ANY/ALL REFS 111, 112, 113, 116 MUST EQUAL THE TC 29X AMTReference Number Amounts for 111, 112 113, and 116 must equal the TC 29X amount.

RC 133 REQUIRES CRN 877 Self explanatory.

CREDIT REF 261 VALID WITH MFTS 30/31, TXPRDS 201012 AND LATERCredit Reference Number 261 is valid with MFTs 30 & 31 for Tax Periods 201012 and Later only.

CREDIT REF 291 VALID WITH MFT 34 TXPRD 201012 AND LATER ONLYCredit Reference Number 291 is valid with MFTs 34 for Tax Periods 201012 and Later only.

REF-NUM 870 IS NOT VALID BEFORE TXPRD 201001Self Explanatory.

RC 135 VALID FOR MFTS 30 & 31 TXPRDS 200912 AND LATER ONLYReason Code 135 is valid with MFTs 30 & 31 for Tax Periods 200912 and Later only.

DATA-REF 413 IS ONLY VALID WITH TXPRDS 200912 AND LATERSelf Explanatory.

MFT84/F8703 RPT-NUMS 100 THRU 999 TXPRDS MUST BE AFTER 200711For MFT 84 (Form 8703), Report Numbers 100 through 999. Tax Period must be after 200711.

VALUE 413 CANNOT BE USED FOR BOTH DATA-REF1 AND DATA-REF2DATA-REF-1 and DATA-REF-2 cannot have a value of 413 on the same transaction.

IF DATA-REF-1 OR -2 IS 413, RPT-NUM MUST BE 100 THRU 999, MFT 84If DATA-REF-1 or DATA-REF-2 has a value of 413, Report Number must be 100-999, and MFT must be 84.

SIG 1 OR 3 VALID WITH MFT 84 AND RPT-NUM 100 THRU 999SIG values 1 and 3 are only valid with MFT 84, and Report Numbers 100-999.

REFS 115/116 ONLY VALID W/TXPRD 201012 W/MFTS 11/14Reference Numbers 115 and 116 are only valid for Tax Period 201012 with MFTs 11 or 14.

INTCMP-DT MUST BE LESS THAN CURRENT DATE PLUS 7 DAYSSelf Explanatory.

CUSIP IS NOT ALLOWED WITH FORM 8038CG OR FORM 8328Self Explanatory.

TC29X WITH REASON CODES 141 THRU 150 IS VALID FOR MFT 30/31 ONLYSelf Explanatory.

REASON CODES 141 THRU 150 MUST HAVE A HOLD CODE 0 OR 3 OR 4Self Explanatory.

TC29X WITH ANY RC 141 THRU 146 REQUIRE A RC 147 OR 148 For a TC 29X, any Reason Code in the range of 141 thru 146, also requires a Reason Code 147 or 148 to be input.

TC290 AMT MUST BE ZERO OR ANY RC 141 THRU 146 MUST BE ENTEREDSelf Explanatory.

WITH TC290/TC291 AMT, ANY/ALL REFS 111, 112, OR 113 REQUIRED With Transaction Codes 290 or 291, any or all Reference Numbers in the Range of 111 thru 113 must be entered.

WITH TC290/TC291 AMT, ANY/ALL REFS 111, 112, 113 OR 114 REQUIRED With Transaction Codes 290 or 291, any or all Reference Numbers in the Range of 111 thru 114 must be entered.

WITH TC290/TC291 AMT, ANY/ALL REFS 111, 112, 113 OR 116 REQUIRED With Transaction Codes 290 or 291, any or all Reference Numbers in the Range of 111 thru 113 or 116 must be entered.

REF 877 WITH RC 133 VALID WITH TAX PERIODS 200812 - 202611 Self Explanatory.

AMTS OF ANY/ALL REFS 111, 112, 113, 114 MUST EQUAL THE TC29X AMT Self Explanatory.

VALID TAX PERIODS FOR REF 114 ARE 201103 AND LATER Self Explanatory..

BLK 06 IS REQUIRED FOR THIS COMBINATION WITH A TC299 Self Explanatory.

CRN 290 WITH MFT 01 VALID TAX PERIODS ARE 201112 THRU 202203Self Explanatory.

CRN 290 WITH MFT 11 VALID TAX PERIODS ARE 201112 THRU 202212Self Explanatory.

CRN 290 WITH MFT 14 VALID TAX PERIODS ARE 201112 THRU 202212Self Explanatory.

PRN 511 VALID WITH MFT 13/55 TXPRD 201012 AND LATER ONLYSelf Explanatory.

RSN-CDS 170, 171 VALID WITH MFTS 05 / 30 ONLY Self Explanatory.

TAX PERIOD MONTH MUST BE 08 Self Explanatory.

MFT 03 WITH BLK 20 VALID FOR TC 290/ W 298 OR TC 290 W/ 299 ONLY Self Explanatory.

FOR MFT 03 WITH BLK 20 REF 143 VALID ONLY Self Explanatory.

CANNOT VALIDATE CSED-DT / ENTER IN CORRECT FORMAT CCYYMMDDSelf Explanatory.

WITH CSED-DT A TC534 IS REQUIRED Self Explanatory.

CSED-DT ONLY VALID WITH MFT 01, 06, 10, 11, 30, 31, OR 55 Self Explanatory.

REF 074 W/MFT 01/05/11/14 ONLY VALID FOR TAX PERIODS AFTER 201212 Self Explanatory.

REF 133,136, 438, 439, 812-814, MFT03 VALID TP201303 AND LATER For Reference Numbers 133, 136, 438, 439, and 812-814 with MFT 03. The only valid tax periods are 201303 and later.

IF 2% INTEREST DATE IS INPUT, A TC 340 OR 341 OR 342 IS REQUIRED Self Explanatory.

TAX PERIOD MONTH MUST BE 09 Self Explanatory.

RC 136 VALID FOR MFTS 30 & 31 Self Explanatory.

REF 861 OR 862 W/MFT 05/30/31 VALID TAX PERIOD 201312 AND LATER Self Explanatory.

RC 137 VALID FOR MFTS 30 & 31 Self Explanatory.

RSN-CD 136 REQUIRES REF 074, 863, 864, 901, 974 Self Explanatory.

REF 240 WITH MFT 43 VALID TAX PERIOD 201512 AND LATER Self Explanatory.

A REF 861 REQUIRES A REFS 862 Self Explanatory.

REF 861 AMOUNT CANNOT EQUAL ZERO Self Explanatory.

REF 862 AMOUNT CANNOT EQUAL ZERO Self Explanatory.

EMPLOYMENT-CD=F PENALTY OR INTEREST ADJUSTMENTS ARE NOT ALLOWED Self Explanatory.

EMPLOYMENT-CD=A PENALTY TC 180 ADJUSTMENTS ARE NOT ALLOWED Self Explanatory.

REASON CODE 139 IS VALID FOR MFT 30 ONLY Self Explanatory.

INTCMP-DT REQUIRED FOR MFT 43 BLOCK 43 TCS 290/298 Self Explanatory.

REF 337 REQ’S FLC 49 FOR MSC 49 OR 11 FOR BSC 19 OR 82 FOR OSC 29 — Self Explanatory.

REF 708 OR 709 W/MFT 13/55 VALID TAX PERIOD 200209 AND LATER — Self Explanatory.

REF262,865,866,867,868 MFT30,31 VALID TP201412 AND LATER Self Explanatory.

REFS262,865-869 VALID ONE OF TCS 290,291,294,295,298, OR 299 Self Explanatory.

REF 708 OR 793 W/MFT 02 VALID TAX PERIOD 201212 AND LATER Self Explanatory.

REFS 875, 975 CANNOT EXCEED 16000 DOLLARS WITH RC 109 Self Explanatory.

REFS 875, 975 CANNOT EXCEED 16000 DOLLARS W/RCS 110/126 Self Explanatory.

REF 692 WITH MFT 35 OR 65 VALID TAX PERIOD 201412 AND LATER Self Explanatory.

RSN-CD 137 REQUIRED FOR REFS 861 OR 862 Self Explanatory.

CREDIT REF 259 AMOUNT MUST BE NEGATIVE FOR TP 201112 TO 201312 Self Explanatory.

TC29X WITH REF 692 RSN-CDS 153/154 IS VALID FOR MFT 35/65 Self Explanatory.

TC29X WITH REASON CODES 151/152 ARE VALID FOR MFT 30 OR 31 ONLY Self Explanatory.

REF 869 REQUIRES AN AMOUNT OF .00 OR .01Self Explanatory.

REASON CODE 138 REQUIRES ONE OF TCS 290,291,294,295,298, OR 299 Self Explanatory.

REASON CODE 138 VALID FOR MFT 31 OR 65 ONLY Self Explanatory.

REF 700 OR 710 W/MFT 13/30/31/55 VALID TAX PERIOD 201003 AND LATER Self Explanatory.

REF 701 THRU 705 W/MFT 13/55 VALID TAX PERIOD 200312 AND LATER Self Explanatory.

RCS 160 THRU 163, 165 THRU 169 REQUIRES REF330 /W TC 29X Self Explanatory.

RCS 160 THRU 163, 165 THRU 169 VALID FOR MFTS 02, 30, OR 31 Self Explanatory.

MFT 79, TC 298, 2% DATE 99999999 REQUIRES TC 298 AMT > THAN 100,000 Self Explanatory.

BLOCK 94 REQUIRES REF 330 WITH A TC 290,291,294,295,298, OR 299 Self Explanatory.

REF 871 AMOUNT MUST BE ZERO OR GREATER THAN ZERO Self Explanatory.

ONLY TC 290 OR 291 VALID WITH REF 871 FOR MFTS 30 OR 31 Self Explanatory.

ONLY TAX PERIOD MONTHS 03, 06, 09, OR 12 VALID WITH REF 721 Self Explanatory.

INVALID REF FOR MFT 30,31 WITH C294,295,298 OR 299 Self Explanatory.

REF 992 REQUIRES CRN 337 WITH AN AMOUNT Self Explanatory.

DATA REF 414 REQUIRES CRN 337 WITH AN AMOUNT Self Explanatory.

REF 869 MFT 30, 31 VALID TP 201212 AND LATER Self Explanatory.

REF 568 MFT 13 VALID TP 201501 AND LATER Self Explanatory.

REF 901 WITH MFT 30/31 VALID TAX PERIOD 201312 and LATER Self Explanatory.

MFT 43 TC 28X/290/340/341/361 REF 240 REF AMOUNT MUST BE .00 Self Explanatory.

MFT 43 TC 298/299 AMOUNT MUST EQUAL REF 240 AMOUNT Self Explanatory.

MFT 43 W/BLK 44 THE TC 290 AMOUNT AND REF 240 MUST BE .00 Self Explanatory.

MFT 43 BLK 44 VALID WITH TC 290 ONLY Self Explanatory.

MFT 43 REQUIRES REF 240 Self Explanatory.

REF 677 MFT 13/55 VALID TP 200912 AND LATER Self Explanatory.

REF 706 MFT 13/55 VALID TP 200912 AND LATER Self Explanatory.

REF 399 MFT 02 VALID TP 201601 AND LATER Self Explanatory.

REF 713 MFT 13 VALID TP 201512 AND LATER Self Explanatory.

OTN REQUIRED WITH DMF-AG AND SUB-AG Self Explanatory.

VALID TX-PRD FOR REF 815 IS 201603 OR LATER Self Explanatory.

VALID TX-PRD FOR REF 816 IS 201603 OR LATER Self Explanatory.

FOR REF 992 LAST DIGIT OF AMOUNT FIELD MUST BE BLANK Self Explanatory.

VALID TX-PRD FOR REF 238 IS 201512 OR LATER Self Explanatory.

REFS 808 TO 811 WITH MFT 35 VALID TAX PERIOD 201412 AND LATER Self Explanatory.

REFS 766 WITH MFT 35, 65 VALID TAX PERIOD 201412 AND LATER Self Explanatory.

SOURCE CODE AND REASON CODE REQUIRED WITH REF 766 AND MFT 35/65 Self Explanatory.

AMT OF REF 116 MUST EQUAL THE TC 29X AMT Self Explanatory.

REF 992 XREF-TIN TIN-TYPE MUST BE 0, 1, OR 2 Self Explanatory.

REF 992 XREF-TIN FILE-SOURCE MUST BE 1 OR 2 Self Explanatory.

DATA REF 414 XREF-TIN TIN-TYPE MUST BE 0, 1, OR 2 Self Explanatory.

DATA REF 414 VALID FOR MFTS 01, 02, 03, 05, 10, 11, 14, 63, OR 64 Self Explanatory.

VALID TX-PRD FOR REF 562 IS 201612 OR LATER Self Explanatory.

VALID TAX PERIODS FOR REF 119 WITH MFT 01 ARE 201706 AND LATER Self Explanatory.

REASON CODE 220 MFT 01 VALID TAX PERIODS ARE 202006 AND LATER Self Explanatory.

SUM OF REFS 111, 112, 113, LESS 119,202,203 MUST = TC 29X AMT Self Explanatory.

AMT OF REF 114 MUST EQUAL THE TC 29X AMT Self Explanatory.

REASON CODE 220 MFT 11 VALID TAX PERIODS ARE 202012 AND LATER Self Explanatory.

MINUS REFS 119, 202, 203 AMTS MUST EQUAL THE TC 29X AMT Self Explanatory.

VALID TAX PERIODS FOR REF 119 MFTS 11 OR 14 ARE 201712 AND LATER Self Explanatory.

MFT31 REFS543,565,627-628,631,645,650,666,714-718 VALIDTCS290/370 Self Explanatory.

TC 200 AMOUNT MUST BE A 50 DOLLAR DENOMINATION. EX: 50.00,100.00 Self Explanatory.

TOTAL OF REFS 003, 007 MINUS 119,202,203 MUST EQUAL TC 29X AMT .

AMT OF REF 003 MINUS 119,202,203 MUST EQUAL THE TC 29X AMT .

AMT OF REF 007 MINUS 119,202,203 MUST EQUAL THE TC 29X AMT .

VALID TAX PERIODS FOR REF 263 ARE 201712 THROUGH 201911 .

REASON CODES 158, 190 VALID MFTS ARE 30 OR 31 .

ONLY REASON CODES 158, 190 VALID WITH REF 263 AND MFT 30 OR 31 .

REF 519 VALID TAX PERIOD 201701 AND LATER Self Explanatory.

REF 693 VALID TAX PERIOD 201801 AND LATER Self Explanatory.

REF 694 VALID TAX PERIOD 201801 AND LATER Self Explanatory.

REF 519 AMOUNT CANNOT EXCEED $2,500.00 Self Explanatory.

REF 694 AMOUNT CANNOT EXCEED $50,000.00 Self Explanatory.

REASON CDS 156 THRU 159, 164, 172, OR 173 VALID FOR MFTS 30, 31 ONLY Self Explanatory.

MFT 35 REF 692 AMT MUST BE NEGATIVE FOR TP 201912 AND LATER Self Explanatory.

REF 707 VALID TAX PERIOD 201701 AND LATER Self Explanatory.

REFS 215 OR 216 REQUIRE A TC 29X Self Explanatory.

RC 185 ONLY VALID WITH MFT 02, 05, 06 Self Explanatory.

RC 186 ONLY VALID WITH MFTS 02, 05, 06 Self Explanatory.

RC 188 ONLY VALID WITH MFTS 02, 05, 06,30,31. OR 34 Self Explanatory.

RC 189 ONLY VALID WITH MFTS 02, 05, 06 Self Explanatory.

RCS 185, 186, 188, AND 189 VALID WITH TC 290 ONLY Self Explanatory.

MFT 82 OR 83 VALID HOLD CODES ARE 0 OR 3 Self Explanatory.

MFT 82 OR 83 VALID TAX PERIOD 201712 AND LATER Self Explanatory.

MFT 82 VALID SOURCE CODES ARE 2 OR 4 Self Explanatory.

REFS 263 WITH MFT 82 OR 83 REQUIRES A TC 298 OR TC 299 Self Explanatory.

CRN 299 MFT 09, 11, 14 RC 219 VALID TXPRDS 202012 OR 202112 Self Explanatory.

RC 062 REQUIRES A TC 271 OR TC 281 Self Explanatory.

RC 062 OR 065 REQUIRE A TC 271 OR TC 281 Self Explanatory.

RC 071 OR 099 REQUIRES A TC 29X Self Explanatory.

RC 160, 161, OR 162 REQUIRES RC 191 OR 192 Self Explanatory.

RC 160 REQUIRES A TC 298 Self Explanatory.

RC 161 REQUIRES A TC 299 Self Explanatory.

RC 162 VALID FOR REF 337 ONLY Self Explanatory.

RC 162 REQUIRES A REF 337 Self Explanatory.

REF 263 AMT MUST BE NEGATIVE WITH A RC 163 OR 164 Self Explanatory.

RC 163 OR 164 VALID WITH REF 263 ONLY Self Explanatory.

RC 163 OR 164 REQUIRES A REF 263 Self Explanatory.

RC 163 OR 164 REQUIRES A RC 191 OR 192 Self Explanatory.

REF 263 AMT MUST BE POSITIVE WITH A RC 190 Self Explanatory.

RC 190 VALID WITH REF 263 ONLY Self Explanatory.

RC 190 REQUIRES A REF 263 Self Explanatory.

RC 190 REQUIRES A RC 191 OR 192 Self Explanatory.

RC 191 AND 192 CANNOT BE USED TOGETHER MUST BE ONLY ONE Self Explanatory.

RC 191 OR 192 REQUIRES A XREF-TIN Self Explanatory.

RC 193 REQUIRES A RC 191 OR 192 Self Explanatory.

NO REFS ALLOWED WITH RC 193 Self Explanatory.

RC 193 VALID WITH TC 290 ONLY Self Explanatory.

XREF-TIN REQUIRES RC 191 OR 192 Self Explanatory.

CRN 337 WITH MFT 82, 83 NOT VALID TC 298 OR 299 Self Explanatory.

TC 290 AMOUNT MUST BE .00 FOR CRN 338 AND 257 Self Explanatory.

TC 291 NOT ALLOWED WITH CRN 338 AND 257 Self Explanatory.

CRN 296 MFT01 VALID TXPRDs 201006, 202006 AND LATER Self Explanatory.

CRN 257 REQUIRES RC1 BE 001 THRU 099 Self Explanatory.

REASON CODE 219 REQUIRES A HOLD CODE 3 Self Explanatory.

CRN 299 MFT01 RC 219 VALID TXPRDS 202006 202009 202012 202103 202106 Self Explanatory.

REF 338 AMNT MUST BE 2800 OR LESS FOR TAXPRDS 202012-202211 Self Explanatory.

REASON CODE 219 INPUT IN RC POSITION 1 ONLY Self Explanatory.

TC 290 AMOUNT MUST BE .00 FOR RC 219 AND REF 299 Self Explanatory.

REF 299 AMOUNT MUST BE POSITIVE WITH RC 219 Self Explanatory.

RC1 AND RC2 REQUIRED TO BE 000 Self Explanatory.

REF 257 RC2 MUST BE 206, 211 OR 213 OR R3 215 THRU 219 Self Explanatory.

REF 338 RC3 MUST BE 200,201,202,203,205,206,207,209,215 THRU 219 Self Explanatory.

RC1 MUST BE REASON CODES 001 TO 003 FOR RC3 RCS 215/216/217 Self Explanatory.

CRN 257 OR 338 REQUIRED Self Explanatory.

RC1 CAN ONLY BE 000 THRU 099 Self Explanatory.

CRN 280 WITH MFT 01 VALID TXPRDS 202003 202006 202009 202012 Self Explanatory.

REASON CODE 195 INPUT IN RC POSITION 1 ONLY Self Explanatory.

REASON CODE 195 REQUIRES A REF 280 Self Explanatory.

TC 290 / 298 AMOUNT MUST BE .00 REF 280 Self Explanatory.

IRNS 200 THRU 209 VALID TXPRDS 202006 202009 202012 W/MFT 01 Self Explanatory.

SUM IRNS 111 THRU 114 LESS 119,202,203,230,231 MUST = TC 29X AMT Self Explanatory.

0.00 LESS IRNS 119, 202, 203,230,231 MUST = TC 29X AMT Self Explanatory.

REASON CODE 220 VALID WITH TC 29X ONLY Self Explanatory.

REASON CODE 220 CANNOT BE INPUT WITH ANY CRNS OR IRNS Self Explanatory.

REASON CODE 220 ONLY ALLOWED IN RC POSITION 1 Self Explanatory.

REASON CODE 220 NOT VALID WITH ANY OTHER REASON CODE Self Explanatory.

REASON CODE 220 ONLY VALID FOR MFT 01 OR 11 Self Explanatory.

CRN 256 AMOUNT MUST BE GREATER THAN OR EQUAL TO ONE DOLLAR Self Explanatory.

TC 290 REQUIRED WITH CRN 338 OR 257 Self Explanatory.

REF 257 AMNT MUST BE 21000 OR LESS FOR TAXPRDS 202012-202211 Self Explanatory.

XREF-TIN REQUIRED FOR RC 216 WITH TP 202112 THRU 202211 MFT 30 Self Explanatory.

REFS 280 299 VALID TXPRD 202003 THRU 202111 WITH MFT 05 Self Explanatory.

REFS 200 THRU 207, 280,296,299 VALID TXPD 202012 202112 MFT 09/11/14 Self Explanatory.

REFS 211 WITH MFT 05 VALID TXPRD 202003 THRU 202111 Self Explanatory.

REFS 211 WITH MFT 30 31 VALID TXPRD 202003 THRU 202111 Self Explanatory.

REFS 200, 202, 280, 299, 900, 902 VALID TP 202003 TO 202111 MFT 30/31 Self Explanatory.

REFS 200 202 208 230 270 MFT 05 VALID TXPRD 202003 THRU 202111 Self Explanatory.

XREF-TIN WITH REASON CODE 217 VALID TXPRD 202112 THRU 202111 Self Explanatory.

RCS 200 THRU 219 VALID TXPRD 202012 THRU 202211 WITH MFT 30/31 Self Explanatory.

REFS 230 231 270 WITH MFT 01 VALID TXPRD 202012 AND LATER Self Explanatory.

RC 096 REQUIRES CRN 256 Self Explanatory.

RC1 REQUIRES REASON CODES 001 TO 003 Self Explanatory.

RC3 REQUIRES REASON CODES 215, 216, OR 217 Self Explanatory.

REFS 257 / 338 RC3 MUST BE 214, 215, OR 216 Self Explanatory.

RSN-CDS 175 178, 181 VALID WITH MFT 30 ONLY Self Explanatory.

RSN-CDS 178, 181 WITH MFT 30 VALID TXPRDS 201512 AND LATER Self Explanatory.

RSN-CDS 175 REQUIRES CRN 765 Self Explanatory.

RSN-CDS 178 REQUIRES CRN 260 Self Explanatory.

RSN-CDS 181 REQUIRES CRN 336 Self Explanatory.

CRNS 946, 966 WITH MFT 55 VALID TXPRDS 201801 AND LATER Self Explanatory.

CRNS 946, 966 WITH MFT 55 VALID BLOCK CODE ARE 05 AND 52 ONLY Self Explanatory.

CRNS 946, 966 WITH MFT 55 VALID HOLD IS 0 ONLY Self Explanatory.

CRNS 946, 966 WITH MFT 55 VALID SOURCE CODE IS 2 ONLY Self Explanatory.

CRNS 946, 966 WITH MFT 55 VALID REASON CODE IS 073 ONLY Self Explanatory.

CRNS 271, 276 WITH MFT 01 VALID TAX PERIOD 202106 AND LATER Self Explanatory.

IRN 281,282,284 TO 289 MFT 01 VALID TAX PERIOD 202106 AND LATER Self Explanatory.

IRN DATA REF 283 WITH MFT 01 VALID TAX PERIOD 202106 AND LATER Self Explanatory.

IRN 283 ONLY VALID IN DATA REF 1 FIELD Self Explanatory.

IRN DATA REF 283 DATA REF CHG1 VALID MUST BE >= 0 Self Explanatory.

IRN DATA REF 283 DATA REF CHG1 DECIMALS NOT ALLOWED Self Explanatory.

CRN 337 WITH MFT 13, MUST HAVE HOLD CD 3 OR 4 Self Explanatory.

PRN 690 AND 691 AMT MUST BE .00 FOR TXPRD 202009 AND LATER Self Explanatory.

PRN 724 VALID TAX PERIODS ARE 201712 AND LATER Self Explanatory.

PRN 722/723/724 AMT MUST BE NEG OR ZERO WITH TC160 WITH POS AMT Self Explanatory.

PRN 722/723 WITH A TC 290 REQUIRES THE TC 290 AMT TO BE .00 Self Explanatory.

PRNS 722 AND 723 BOTH CANNOT HAVE POS AMTS Self Explanatory.

IRN 853 WITH MFT 02 OR 06 ONLY VALID WITH PRN 723 Self Explanatory.

IRN 851 AMOUNT MUST HAVE .00 CENTS Self Explanatory.

IRN 851 VALID AMOUNTS ARE 1.00 TO 999,999.00 CENTS MUST BE .00 Self Explanatory.

IRN 851 AMOUNT MUST BE GREATER THAN ZERO Self Explanatory.

IRN 852 AMOUNTS ARE 1.00 TO 12.00 CENTS MUST BE .00 Self Explanatory.

IRN 852 AMOUNT MUST BE GREATER THAN ZERO Self Explanatory.

IRN 853 MFT 02 VALID AMTS ARE 33,34,36,45,46,47,49 CENTS .00 Self Explanatory.

IRN 853 MFT 06 VALID AMTS ARE 33 THRU 39, 45 THRU 52 CENTS .00 Self Explanatory.

IRN 853 AMOUNT MUST BE GREATER THAN ZERO Self Explanatory.

PRN 682 VALID TAX PERIODS ARE 201712 AND LATER Self Explanatory.

PRN 682 WITH MFTS 02,05,06,34 REQUIRE A TC 290, 291, 294, 298 Self Explanatory.

AMEND CLAIMS DATE MUST BE GREATER THAN 01012018 Self Explanatory.

TC 290 AMT > .00 WITH RC 185,186,189 REQUIRES AMEND CLAIMS DATE Self Explanatory.

REF 280 VALID TXPRD 202003 THRU 202111 WITH MFT 05 Self Explanatory.

REFS 280 VALID TXPRD 202012-202112 MFT 09/11/14 Self Explanatory.

REF 280 VALID TAX PERIODS ARE 202003 TO 202111 MFT 30/31 Self Explanatory.

CRNS 271, 276, WITH MFT 09 VALID TAX PERIOD 202112 AND LATER Self Explanatory.

CRNS 271, 276 WITH MFT 11 VALID TAX PERIOD 202112 AND LATER Self Explanatory.

CRNS 271, 276 WITH MFT 14 VALID TAX PERIOD 202112 AND LATER Self Explanatory.

IRN 281 THRU 289 MFT 09 VALID TAX PERIOD 202112 AND LATER Self Explanatory.

IRN 281 THRU 289 MFT 11 VALID TAX PERIOD 202112 AND LATER Self Explanatory.

IRN 281 THRU 289 MFT 14 VALID TAX PERIOD 202112 AND LATER Self Explanatory.

DATA REF 283 WITH MFT 09,11,14 VALID TAX PERIOD 202112 AND LATER Self Explanatory.

CRN 271 WITH MFT 05 VALID TAX PERIOD 202112 AND LATER Self Explanatory.

IRNS 281 MFT 05 VALID TAX PERIOD 202112 AND LATER Self Explanatory.

CRN 271 MFT 30, 31 VALID TAX PERIOD 202112 AND LATER Self Explanatory.

CRNS 272/273 MFT 30, 31 VALID TAX PERIOD 202112 THRU 202211 Self Explanatory.

CRN 281 MFT 30, 31 VALID TAX PERIOD 202112 AND LATER Self Explanatory.

IRNS 817 THRU 819 MFT 30, 31 VALID TAX PERIOD 202112 THRU 202211 Self Explanatory.

IRN 981 MFT 30, 31 VALID TAX PERIOD 202112 AND LATER Self Explanatory.

RC 221 WITH MFT 30, 31 REQUIRES IRN 818 Self Explanatory.

CRNS 257,338 FOR TAX PERIODS 202112 TO 202211 REQUIRE HOLD CODE 4 Self Explanatory.

REF 263 MFT 05,30,31,82,83 VALID TAX PERIODS 201712 AND LATER Self Explanatory.

RC2 MUST BE 001 THRU 012 Self Explanatory.

REF 221,222,682 MFT 30,31 VALID TAX PERIODS 201712 AND LATER Self Explanatory.

ORG-CD 336/374/377 REQUIRED IN SIR-EMPLOYEE-NUM FOR THIS ADJ Self Explanatory.

REF 682 MFT 30,31 REQUIRES TC 290 AMT .00 Self Explanatory.

REF 221 OR 222 MFT 30,31 REQUIRES REF 682 Self Explanatory.

RC 194 REQUIRES MFT 02,05,06, AND 30 Self Explanatory.

IRNS 203 & 206 THRU 209 W/MFT 01 VALID TXPRDS 202006 THRU 202112 Self Explanatory.

IRN 282 W/MFT 01 VALID TAX PERIOD 202106 THRU 202203 Self Explanatory.

CRN 276 WITH MFT 01 VALID TAX PERIOD 202106 THRU 202203 Self Explanatory.

REFS 203,206,207,296 VALID TXPDS 202012 THRU 202112 MFT 09/11/14 Self Explanatory.

IRN 282 W/MFT 09 VALID TAX PERIODS 202112 THRU 202212 Self Explanatory.

CRN 276 WITH MFT 09 VALID TAX PERIODS 202112 THRU 202212 Self Explanatory.

REFS 208 AND 230 VALID TXPDS 202012 FOR MFT 09/11/14 Self Explanatory.

IRN 282 W/MFT 11 VALID TAX PERIODS 202112 THRU 202212 Self Explanatory.

IRN 282 W/MFT 14 VALID TAX PERIODS 202112 THRU 202212 Self Explanatory.

CRN 276 WITH MFT 11 VALID TAX PERIODS 202112 THRU 202212 Self Explanatory.

CRN 276 WITH MFT 14 VALID TAX PERIODS 202112 THRU 202212 Self Explanatory.

IRN DATA REF 272 WITH MFT 30/31 ONLY VALID FOR DATA-REF-1 Self Explanatory.

IRN DATA-REF 272 DATA REF CHG1 VALUE MUST BE 01 TO 99 Self Explanatory.

IRN DATA REF 272 DATA REF CHG1 DECIMALS NOT ALLOWED Self Explanatory.

PRN 793 WITH MFT 30 VALID TAX PERIODS 202101 AND LATER Self Explanatory.

IRN 872 WITH MFT 30 REQUIRES AMD-CLMS-DT OR RC199 TP 202112 OR LATER Self Explanatory.

IRN 872 WITH MFT 30 REQUIRES RC199 FOR TXPRD 202112 OR LATER Self Explanatory.

IF IRN 872 IS PRESENT MFT 30 IS REQUIRED Self Explanatory.

REASON CODE 199 REQUIRES A REF-NUM 872 Self Explanatory.

REASON CODE 199 REQUIRES A TC 290 WITH A POSITIVE AMOUNT Self Explanatory.

IRN 872 WITH MFT 30/31 REQUIRES TC290 OR TC291 WITH AMOUNT Self Explanatory.

IRN 872 WITH MFT 30/31 REQUIRES TXPD 202112 OR LATER Self Explanatory.

IRN 872 WITH MFT 30/31 REQUIRES AMD-CLMS-DT Self Explanatory.

CRN 440 VALID WITH TP 202301 OR LATER FOR MFT 02, 03, 05, 06, 30, 31, 34, 40 Self Explanatory.

CRN 441 VALID WITH TAX PERIOD 202306 OR LATER FOR MFT 03 Self Explanatory.

RC 226-229 IN POS1 AND RET-PROC-DT REQUIRED W/ MFT40 AND VALID CRN Self Explanatory.

PRN 794 WITH MFT 05/52 VALID TAX PERIODS 201512 AND LATER Self Explanatory.

CRN 225 WITH MFT 30/31 VALID TAX PERIODS 202312 AND LATER Self Explanatory.

IRN 905/906 WITH MFT 02 VALID TAX PERIODS 202301 AND LATER Self Explanatory.

CRN 455-467 VALID WITH MFT 02, 05, 06, 34 FOR TXPRD 202301 Self Explanatory.

PRN 947-959 VALID WITH MFT 02, 05, 06, 34 FOR TXPRD 202301 Self Explanatory.

CRN 455/458/460/462 VALID W/ TXPRD 202312 OR LATER FOR MFT 30/31 Self Explanatory.

CRN 442 VALID WITH TAX PERIOD 202312 OR LATER FOR MFT 03 Self Explanatory.

REF 442/947 MUST BE PRESENT WITH RC230 Self Explanatory.

REF 455/951 MUST BE PRESENT WITH RC231 Self Explanatory.

REF 458/460/462 MUST BE PRESENT WITH RC232 Self Explanatory.

PRN 950/951 VALID WITH TXPRD 202312 OR LATER FOR MFT 30/31 Self Explanatory.

IRN 820 WITH 30, 31 VALID TAX PERIOD 202312 AND LATER Self Explanatory.

AVAILABLE- Self Explanatory.

AVAILABLE- Self Explanatory.

AVAILABLE- Self Explanatory.

AVAILABLE- Self Explanatory.

AVAILABLE- Self Explanatory.

AVAILABLE- Self Explanatory.

AVAILABLE- Self Explanatory.

AVAILABLE- Self Explanatory.

AVAILABLE- Self Explanatory.

AVAILABLE- Self Explanatory.

AVAILABLE- Self Explanatory.

AVAILABLE- Self Explanatory.

AVAILABLE- Self Explanatory.

AVAILABLE- Self Explanatory.

AVAILABLE- Self Explanatory.

AVAILABLE- Self Explanatory.