Part 3. Submission Processing

Chapter 12. Error Resolution

Section 12. Exempt Organization Returns

3.12.12 Exempt Organization Returns

Manual Transmittal

December 13, 2023

Purpose

(1) This transmits revised IRM 3.12.12, Error Resolution, Exempt Organization Returns.

Background

The instructions in this IRM are used for correcting errors made by taxpayers as well as those made by Submission Processing Center operations. Exempt Organization (EO) processing is centralized at the Ogden IRS Campus.

Material Changes

(1) IRM 3.12.12.3.1 - Service Level Agreements, Updated language.

(2) IRM 3.12.12.4.7 - General Procedures, Updated E-filed returns.

(3) IRM 3.12.12.34 - Form 990-PF, Updated Subsections and Fields to match current Form.

(4) IRM 3.12.12.58 - Form 1120-POL, Added Form 3800, Section 23, Field Descriptions.

(5) IRM 3.12.12.59 - Form 1120-POL, Added Form 3800, Section 24, Field Descriptions.

(6) IRM 3.12.12.60 - Form 1120-POL, Added Form 3800, Section 25, Field Descriptions.

(7) IRM 3.12.12.61 - Form 1120-POL, Added Form 3800, Section 31, Field Descriptions.

(8) IRM 3.12.12.62 - Form 1120-POL, Updated Subsections, Fields and Error Codes throughout Section to match current Form.

(9) IRM 3.12.12.64.7.2 - Field 01ORG, Updated Correction Procedures, EPE Credit.

(10) IRM 3.12.12.69 - Form 990-T, Updated Subsection 06, Field Description.

(11) IRM 3.12.12.70 - Form 990-T, Updated Subsection 07, Field Description.

(12) IRM 3.12.12.79 - Form 990-T, Updated Subsection 19, Field Description.

(13) IRM 3.12.12.83 - Form 990-T, Added Form 3800, Section 23, Field Descriptions.

(14) IRM 3.12.12.84 - Form 990-T, Added Form 3800, Section 24, Field Descriptions.

(15) IRM 3.12.12.85 - Form 990-T, Added Form 3800, Section 25, Field Descriptions.

(16) IRM 3.12.12.86 - Form 990-T, Added Form 3800, Section 31, Field Descriptions.

(17) IRM 3.12.12.87 - Form 990-T, Updated Subsections, Fields and Error Codes throughout Section to match current Form.

(18) IRM 3.12.12-21 Exhibit - Form 1120-POL, Added New Taxpayer Notice Codes.

(19) IRM 3.12.12-22 Exhibit - Form 990-T, Added New Taxpayer Notice Codes.

(20) Incorporated IPU 23U0378 issued 03-14-2023 IRM 3.12.12.3 - Updated General Procedures.

(21) Incorporated IPU 23U0378 issued 03-14-2023 IRM 3.12.12.3.7 - Updated Electronically Filed Return Procedures.

(22) IRM 3.12.12.3.3(4) - Due dates corrected.

(23) IRM 3.12.12.3.3(6) - Language clarified.

(24) IRM 3.12.12.3.6.3(c) Policy statements updated.

(25) IRM 3.12.12.15.27.2 Note removed.

(26) IRM 3.12.12.17.11.2 - EC 946, Updated Correction Procedures.

(27) IRM 3.12.12.81 Location fields changed to reflect current form.

(28) IRM 3.12.12.81.2 Location fields changed to reflect current form.

(29) IRM 3.12.12.81.4 Location fields changed to reflect current form.

(30) IRM 3.12.12.87.26.1 - EC 757, Updated Correction Procedures.

(31) IRM 3.12.12.89.5.36 - Deleted EC 105, Updated Displayed Fields.

(32) All common Error Codes 001 through 073 were consolidated to one general section.

(33) Made changes throughout the IRM to update SSPND 211 to SSPND 640 if needed.

(34) Editorial changes made throughout the IRM for clarity. Reviewed and updated grammar, punctuation, links, titles, tax years/dates, website addresses and IRM references if needed.

Effect on Other Documents

This supersedes IRM 3.12.12 dated January 1, 2023.
This IRM also incorporates IRM Procedural Updates (IPUs) 23U0378, issued 3-14-2023.

Audience

Wage and Investment (W&I) Submission Processing Employees in the Error Resolution and Rejects functions.

Effective Date

(01-01-2024)

Deborah Holloman
Acting Director, Shared Services
Tax Exempt Government Entities

3.12.12.1 (01-01-2023)

Program Scope and Objectives

  1. Purpose: The Submission Processing Error Resolution (ERS) functions use this IRM. Other IRMs for processing BMF Exempt Organization (EO) returns may cite this IRM. The Ogden Campus is the central processing center for all EO returns (excluding non-Master File returns). Route unprocessed EO returns received in other Campuses or Field offices to the Ogden Submission Processing Campus. See IRM 3.10.72, Campus Mail and Work Control - Receiving, Extracting, and Sorting.

  2. Audience - Exempt Organization Error Resolution and Reject Tax Examining Clerks at the Ogden Campus is the primary audience for this IRM.

  3. Policy Owner - The Director, Tax Exempt/Government Entities, Business Systems Planning.

  4. Project Owner - Submission Processing Programs.

  5. Stakeholders - Exempt Organization Headquarters who rely on review of exempt organization returns.

  6. IRM 3.12.12 provides instructions for processing exempt organization returns in the Ogden Submission Processing Campus ERS/Rejects function.

  7. All Policy Statements for Submission Processing are contained in IRM 1.2.1, Servicewide Policies and Authorities, Servicewide Policy Statements.

3.12.12.2 (01-01-2023)

Taxpayer Advocate Service (TAS)

  1. The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service (IRS), led by the National Taxpayer Advocate. Its job is to protect taxpayers’ rights by striving to ensure that every taxpayer is treated fairly and knows and understands their rights under the Taxpayer Bill of Rights (TBOR). TAS offers free help to taxpayers, including when taxpayers face financial difficulties due to an IRS problem, when they are unable to resolve tax problems they haven’t been able to resolve on their own, or when they need assistance to address an IRS system, process, or procedure that is not functioning as it should. TAS has at least one taxpayer advocate office located in every state, the District of Columbia, and Puerto Rico.

  2. TAS uses Form 12412, Operations Assistance Request (OAR), to start the OAR process of referring a case to the Wage and Investment (W&I) Division, to affect the resolution of the taxpayer’s problem. Form more information, refer to IRM 13.1.19, TAS Operations Assistance Request (OAR) Process.

  3. Refer taxpayers to TAS when the contact meets TAS criteria or when Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order), is attached and steps cannot be taken to resolve the taxpayer’s issue the same day.

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

    • The issue can be resolved within 24 hours.

    • IRS takes steps within 24 hours to resolve the taxpayer’s issue.

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

  6. See IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, for more information.

3.12.12.2.1 (01-01-2024)

Service Level Agreements (SLA)

  1. The National Taxpayer Advocate reached agreements with the Commissioners of the Wage and Investment (W&I) Division, Small Business/Self Employed (SB/SE) Division, Tax Exempt Government Entities (TEGE), Criminal Investigation (CI), Appeals, and Large Business and International (LB&I) that outline the procedures and responsibilities for processing Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete case transactions rests outside of TAS. These agreements are know as Serve Level Agreements (SLAs).

  2. The SLAs are located in Service Level Agreements between the Tax Exempt & Government Entities Division and the Taxpayer Advocate Service.

3.12.12.2.1.1 (01-01-2023)
Operations Assistance Requests (OARs)

  1. TAS and the Operating Functions have reached agreements outlining the procedures and responsibilities for processing Taxpayer Advocate Service (TAS) casework when either the statutory or delegated authority to complete a case transaction rests with that Operating Function. These agreements are known as Service Level Agreements (SLA).

  2. In preparation for a case being referred to an Operating Function, the TAS employee is responsible for:

    1. Preparing Form 12412, Operations Assistance Request.

    2. Securing all necessary supporting documentation.

    3. Identifying cases that require expedite processing. No case will automatically receive expedite processing; requests for expedite processing will be made on a case-by-case basis.

    4. Forwarding Form 12412 and documentation to the Operating Function Unit Liaison.

  3. The Operating Function is responsible for:

    1. Assigning a liaison in each office or Campus where a Taxpayer Advocate is located.

    2. Acknowledging receipt of the case within one workday for cases requiring expedite processing or within three workdays for all other cases.

    3. Providing TAS with the name and telephone number of the group manager or employee assigned the case.

    4. Determining a reasonable timeframe for case resolution.

    5. Upon closing the OAR, the functional employee assigned the OAR will complete Section VI of Form 12412, Operations Assistance Request and return it to the TAS employee assigned the case. The Form 12412 must be returned within three workdays from the date that all actions have been completed and transactions input.

  4. For further information, refer to the SLAs online at http://tas.web.irs.gov/default.aspx under the heading "Policy/Procedures/Guidance."

  5. BMF Identification Theft is increasing. If a tax examiner in Submission Processing (SP) Error resolution System (ERS) finds a case with attachments or correspondence indicating the taxpayer is a victim of ID Theft, provide the whole case to your senior/lead. Your senior/lead will expedite the case to the P&A staff for referral to one of the SP BMF ID Theft liaisons. The taxpayer must clearly state that they are a victim of "ID Theft" .

  6. BMF Identification Theft is increasing. If a tax examiner in Submission Processing (SP) Error resolution System (ERS) finds a case with attachments or correspondence indicating the taxpayer is a victim of ID Theft:

    1. SSPND “360” to route the return to Planning & Analysis (P&A).

    2. Attach Form 4227 (or other appropriate routing slip) with the notation “ID THEFT”.

    3. Provide the entire case to your senior/lead.

    Your senior/lead will expedite the case to the P&A staff for referral to one of the SP BMF ID Theft liaisons. The taxpayer must clearly state that they are a victim of "ID Theft" .

3.12.12.2.1.2 (01-01-2023)
Master File Consistency

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

  2. Topics for BMF Consistency have been identified and developed as a coordinated effort between Cincinnati, Ogden, and Paper Processing Branch BMF Code and Edit/ERS.

  3. BMF consistency subsections are identified by a ♦ (diamond) before and after the title.

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

3.12.12.2.1.3 (01-01-2023)
IRM Deviation Procedures

  1. Program guidance doesn’t always apply to the work in all offices in all areas of the

  2. Guidance that deviates from the IRM or that establishes new practices (even if temporary) must be:

    1. Approved by a first-line executive with program responsibility (of documented designee);

    2. Communicated to employees in writing, and

    3. Reviewed annually if the deviation is effective longer than one year.

  3. When you prepare a request:

    1. Summarize the circumstances that require deviation.

    2. Identify the applicable IRM section.

    3. Describe the reason for the deviation (explain what caused the situation to occur and what is being done to correct it).

    4. Specify the time frame the deviation is effective (no longer than one year).

  4. Guidance which deviates from the IRM may require disclosure on IRS.gov to adhere to FOIA laws. For information on the E-FOIA criteria and requirements, see IRM 1.11.1.3.1, Transparency of Instructions to Staff.

3.12.12.3 (01-01-2024)

General

  1. The instructions contained in this subsection are used for correcting errors made by taxpayers as well as those made by Submission Processing Center operations. Exempt Organization (EO) processing is centralized at the Ogden IRS Campus.

  2. These instructions are for the following forms:

    1. Form 990, Return of Organization Exempt From Income Tax.

    2. Form 990-EZ Short Form Return of Organization Exempt From Income Tax.

    3. Form 990-PF, Return of Private Foundation.

    4. Form 990-N, Notice/Post Card from Organization Exempt From Income Tax.

    5. Form 1120-POL- U.S. Income Tax Returns for Certain Political Organizations.

    6. Form 990-T, Exempt Organization Business Income Tax Return.

    7. Form 5227, Split-Interest Trust Information Return

    8. Form 8871, Political Organization Notice of Section 527 Status

    9. Form 8872, Political Organization Report of Contributions and Expenditures

    10. Form 5768, Election/Revocation of Election by an Eligible Section 501(c)(3) Organization to Make Expenditures to influence Legislation.

    11. Form 1041-A, U.S. Information Return–Trust Accumulation of Charitable Amounts

    12. Form 4720, Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the Internal Revenue Code

    13. Form 5578, Annual Certification of Racial Nondiscrimination for a Private School Exempt from Federal Income Tax

  3. These instructions pertain to the Error Resolution System (ERS) and paper registers. They are your main source of information for correcting the record on the screen/register and the related return. You will also find procedures in:

    1. IRM 3.12.38.0, Error Resolution (ERS), General Instructions, and,

    2. IRM 3.11.12.0, Exempt Organization Returns, Document Perfection instructions.

  4. 2021 and subsequent Forms 990, 990-PF and 990-T must be filed electronically. Beginning with tax period 2021, all 990-EZ filers must file electronically. If a paper return is received for tax-period 2021 or subsequent the return will be sent back to the filer. Prior year (2018 and prior tax periods) will be sent back to the filer if incomplete. If complete prior years will be processed. If the error can be corrected, ERS will do so and send the return on through processing. If the error can’t be corrected ERS will send the return back to the filer for the missing/incomplete information. These will be sent to Rejects using AC 640. All other EO forms will be processed.

    Note:

    Cancel the DLN and circle it out on any returns being sent back to the filer.

  5. Cade 2

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

    2. With CADE 2 there will be changes to campus cycles which will begin with cycle 201201. The new BMF, EO, and EPMF campus cycles are:
      (a) Campus Cycle: Thursday - Wednesday
      (b) Master File Processing: Friday - Thursday
      (c) Notice Review Saturday: Monday (8+ days)
      (d) Unpostables: New available Tuesday; Closing Tuesday

    3. BMF, EO and EPMF transaction posting timeframes are outlined as follows:
      (a) Transactions will be viewable using CFOL command codes on Saturday following the weekly Master File processing run on Thursday.
      (b) Transactions will be viewable as posted transactions using IDRS command codes on Monday following the weekly Master File processing run on Thursday.

      Note:

      With the acceleration of the IDRS weekly analysis being performed the weekend directly after the Master File processing on Thursday, transactions will be posted instead of in pending status on Monday.

    4. Transaction posting dates will reflect a format of YYYYCCDD. YYYY will indicate the year. CC will indicate the posting cycle. For IMF transactions, the following values for DD are defined:
      01 = Friday
      02 = Monday
      03 = Tuesday
      04 = Wednesday
      05 = Thursday

      Note:

      BMF, EO and EPMF transaction posting dates will continue to reflect YYYYCC. YYYY will indicate the year. CC will indicate the posting cycle.

3.12.12.3.1 (01-01-2023)

Extent of Review Required

  1. If an error or omission made by the examiner is noticed while working the return in error, enter the correct information on the return, screen display or paper register as applicable.

  2. Refer to IRM 3.11.12 for additional procedures.

3.12.12.3.2 (01-01-2023)

Imaging Process

  1. All Forms 990/990-EZ, 990-PF, 990-T, 5227, 4720, and 8872 will be scanned through the imaging process.

  2. Imaging is done at the back end of processing. Forms will be Imaged after ERS/Rejects processing so no re-films will be done. This applies to all EO forms.

3.12.12.3.3 (01-01-2023)

Due Date of Returns

  1. Form 4720 has the same due date as Forms 990/990-EZ or Form 5227 filed by the same organization.

  2. The due date for Forms 990/990-EZ, 990-PF, 990-N, Form 990-T (IRC 501(c) Trusts and Corporations) and Form 5578 is the 15th day of the fifth month after the organization's accounting period ends.

  3. The delinquent date for Forms 990/ 990-EZ, 990-PF, 990-N, Form 990-T (IRC 501(c) Trusts and corporations) and Form 5578 are shown below:

    ACCOUNTING
    PERIOD
    MONTH
    ENDING    		 DUE DATE
    DELINQUENT
    DATE
    01 6/15 ≡ ≡ ≡ ≡ ≡
    02 7/15 ≡ ≡ ≡
    03 8/15 ≡ ≡ ≡ ≡
    04 9/15 ≡ ≡ ≡ ≡ ≡
    05 10/15 ≡ ≡ ≡
    06 11/15 ≡ ≡ ≡ ≡
    07 12/15 ≡ ≡ ≡ ≡ ≡
    08 1/15 ≡ ≡ ≡ ≡
    09 2/15 ≡ ≡ ≡
    10 3/15 ≡ ≡ ≡ ≡
    11 4/15 ≡ ≡ ≡
    12 5/15 ≡ ≡ ≡ ≡

  4. The due date for Forms 1120-POL is the 15th day of the fourth month after the organization's accounting period ends.

  5. The delinquent dates for Forms 1120-POL are shown below:

    ACCOUNTING
    PERIOD
    MONTH
    ENDING    		 DUE DATE
    DELINQUENT
    DATE
    01 5/15 ≡ ≡ ≡
    02 6/15 ≡ ≡ ≡
    03 7/15 ≡ ≡ ≡ ≡
    04 8/15 ≡ ≡ ≡ ≡
    05 9/15 ≡ ≡ ≡
    06 10/15 ≡ ≡ ≡ ≡
    07 11/15 ≡ ≡ ≡ ≡ ≡
    08 12/15 ≡ ≡ ≡ ≡
    09 1/15 ≡ ≡ ≡ ≡ ≡
    10 2/15 ≡ ≡ ≡ ≡ ≡
    11 3/15 ≡ ≡ ≡ ≡
    12 4/15 ≡ ≡ ≡ ≡ ≡

  6. The due date for 401(a), 408(a), and 408(e) Trusts to file the Form 990-T is the 15th day of the fourth month after the organization’s accounting period ends.

  7. The delinquent dates forForm 990-T (IRC 401(a), 408(a), and 408(e) Trust) are shown below:

    Note:

    Form 5227 and Form 1041-A must always have a calendar year (due 4/15). Use the chart below only to determine the due date for a "final" Form .

    ACCOUNTING
    PERIOD
    MONTH
    ENDING    		 DUE DATE
    DELINQUENT
    DATE
    01 5/15 ≡ ≡ ≡ ≡ ≡
    02 6/15 ≡ ≡ ≡
    03 7/15 ≡ ≡ ≡ ≡ ≡
    04 8/15 ≡ ≡ ≡ ≡
    05 9/15 ≡ ≡ ≡ ≡
    06 10/15 ≡ ≡ ≡ ≡
    07 11/15 ≡ ≡ ≡ ≡
    08 12/15 ≡ ≡ ≡ ≡ ≡ ≡
    09 1/15 ≡ ≡ ≡ ≡ ≡
    10 2/15 ≡ ≡ ≡ ≡ ≡
    11 3/15 ≡ ≡ ≡ ≡ ≡
    12 4/15 ≡ ≡ ≡

  8. Form 8871 is filed once initially and must be filed electronically. Paper Forms 8871 will be returned to the filer by EO Entity using Letter 3710C. Amended and Final Forms 8871 can be filed but must also be electronically filed.

  9. Form 8872 must be filed electronically. It must be filed at least once a year. No filing requirements are established on Master File. The due date for Form 8872 varies depending on whether it's an election year or non-election year. The 527 organization can choose to file it's reports quarterly or monthly during election (Even Numbered) years or on a semiannual or monthly basis during non-election (Odd Numbered) years.

3.12.12.3.4 (01-01-2023)

Audit Codes

  1. Valid Audit Codes and their definitions are:

    Audit Code Condition Description
    1 Frivolous return (Form 990/990-EZ Only) Entered if the return is frivolous and the filer has not responded to a request for Schedule A or Field 01NPF is blank.
    2 No reply to Schedule A (Form 990/990-EZ only) Entered when taxpayer doesn't respond to request for Schedule A.
    Possible Form 3520 required (Form 1120-POL only) The "Yes" box is checked for Question 2 on Form 1120-POL.
    3 No reply to tax period (Form 990, 990-EZ, 990-PF, 990-T, 5227, 8872 and 4720) Entered when taxpayer doesn't respond to FYM mismatch
    4 Form 4720 with no taxable amount Entered when there is no tax information.
    5 Form 990-PF (reserved)
    Form 4720 not to be returned to the Field
    Entered when the return has been secured by Examination. An edited "P" will be shown after the printed Form 4720.
    blank   All but Form 1041–A and 5578

  2. Audit Code Priority: If more than one Audit Code condition is present, the Audit Code with the lowest number takes precedence.

3.12.12.3.5 (01-01-2023)

Field Secured/
Field Prepared Returns

  1. EO Compliance functions secure returns from the filer and also prepare returns if the filer does not provide a return.

  2. Identify a Field secured or Field prepared return by any of the following:

    1. Return or attachment is noted with wording similar to "SFR" , "Substitute for Return" or "6020(b)" .

    2. Return or attachment is noted with wording similar to "Delinquent Secured Return" or "Secured by TE/GE" .

3.12.12.3.5.1 (01-01-2024)
Field Secured Returns

  1. A Field secured return is a return obtained from the filer by EO Field personnel.

  2. Identify as a secured return if the return or attachment is noted with wording similar to "Delinquent Secured Return" or "Secured by TE/GE" .

  3. Route the secured return to the Area Office via Form 4227 notated "Unprocessable Secured Return" if the organization's name and EIN are missing.

  4. Correspond for missing schedule(s) or missing signature as required.

  5. Enter CCC "R" , "D" and/or "V" if applicable if the Area Office indicated that penalties and/or interest must not be assessed.

    Note:

    Correspond for missing information on a Field secured Return (by agent from taxpayer).

3.12.12.3.5.2 (01-01-2023)
Substitute For Return

  1. A substitute for return is prepared by EO compliance functions if the filer does not provide a return. The return can be identified as a substitute for return by wording similar to "SFR" , "Substitute for Return" or "6020(b)" anywhere on the document. The agent will edit "TC 599 CC 096" at the bottom margin of the return. At the top of the return, the agent will write "Substitute for Return Secured by TE/GE" .

  2. Do not correspond for missing information on returns marked Substitute for Return, SFR, or 6020(b).

  3. Enter CCC "R" and/or "V" if applicable if the Area Office indicated that penalties and/or interest must not be assessed.

    Note:

    If the return is a CIS (Correspondence Imaging System) return with or without a Form 13596 attached follow the normal correspondence procedures. DO NOT cancel the DLN and send the return to Accounts Management.

3.12.12.3.6 (01-01-2023)

Correspondence and Taxpayer Contact Requirements

  1. Section 3705(a) of the Restructuring and Reform Act of 1998 requires all IRS employees who communicate with taxpayers by telephone, correspondence, or face to face, to give their name and unique identification number and telephone number when communicating with taxpayers. Check the IRI Codes to ensure the correct codes have been entered. If not, delete the incorrect codes and enter the correct ones. For valid IRI Codes see IRM 3.12.12.9.14.2.

    Note:

    Prior to initiating any correspondence a check on IDRS must be made to see if a return, TC 150 has already posted to the account. If a TC 150 is on the account for the tax period involved, enter a G Code and process as a G coded return. Do not issue any correspondence. Accounts Management will receive the G coded return and make the determination whether correspondence is needed.

    Note:

    This applies to Forms 990, 990-EZ, and 990-PF. If the account is in status 97 DO NOT CORRESPOND for any missing information. If a Form 990-EZ is filed and a 990 is required process the Form 990-EZ, enter 14 in Field 01COR and CCC R, V and 3. DO NOT correspond for a Form 990.

3.12.12.3.6.1 (02-13-2018)
Unsigned Return

  1. If the return is unsigned, it will be returned to the filer. DO NOT correspond for missing signatures on returns printed from the CIS system, returns with "This is a live return from SMIP" across the top or MEF returns that have "e-File GRAPHIC print DO NOT PROCESS" across the top of the return. A signature can consist of either an original signature (including a printed signature, rubber stamped, mechanical device or signed by a software program.

  2. Filing of original tax returns via fax will only be allowed as part of a return perfection process (e.g., securing missing schedule or missing signature) initiated by the IRS where contact with the taxpayer has been made and documented. These faxed signatures will be accepted as well as those received from any internal source.

    Note:

    If a return has no information below the Entity Section, A true Zero Filer return, 2007 and Prior Forms 990/990-EZ, Send the return back for a FYM mismatch, missing signature, incorrect revision of form, or the return is a final/termination and all required information is not present. If money amounts are present, send the return back for all issues. If the return is a 2008 and subsequent revision of Form 990/990-EZ the "Zero Filer, ORG Code 9" process will no longer be followed. If a return is filed it must be complete and we will send the return back..

  3. Returns may have originally been filed electronically (E-File). These returns may be identified by the presence of MOD E-File printouts in lieu of an actual return or wording such as "e-file GRAPHIC print - DO NOT PROCESS" printed at the top of the return. Do not correspond for missing signatures on these documents if they are being reprocessed and they were originally accepted through the E-File system.

    Note:

    Paper returns sent in by the filer that state they were rejected through the E-File system do require a signature.

  4. When corresponding for a missing signature only use the 0143-C letter. If you are corresponding for other missing information also, use the 2694-C, 2695-C, 2696-C, 2697-C or 2698-C as appropriate.

    Note:

    For Forms 990-T, 1120-POL, 5227, 5768, and 8872 C&E will continue to use Action Code 225 or 226.

3.12.12.3.6.2 (01-01-2023)
Frivolous Returns and Claims

  1. A frivolous argument is used for the purpose of expressing dissatisfaction with the substance, form or administration of the tax laws by attempting to illegally avoid or reduce tax liabilities. Recognized frivolous arguments made by businesses include, but are not limited to, the examples in IRM 25.25.10, Frivolous Return Program (FRP).

  2. Review the return to determine whether it appears to be a frivolous return.

    If... Then...
    The return meets any of the conditions identified as a frivolous return.

    Note:

    Exception: If the return shows Action Code 331 and has a Form 4227 attached with the remarks, Refer to Exam FRP for audit after processing, continue to next procedure.

    		 Remove return from the batch and place the return in the locally designated basket for Examination, Frivolous Return Processing (FRP) for review.
    Examination has selected the return as frivolous, indicated by an Action Code 331 and a Form 4227 with the remarks "Refer to Exam FRP for audit after processing" , but send the return for processing, Continue processing the return using procedures in IRM (form specific). However, do not circle or void the Action Code indicating a frivolous return.

    Note:

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3.12.12.3.6.3 (01-01-2024)
Reasonable Cause

  1. For the Incomplete Returns Program, the reasonable cause must state why the information cannot be furnished and/or why it wasn't furnished when the return was initially filed.. Refer to Figure 3.12.12-1:

    1. When the filer furnishes reasonable cause for late filing, but does not provide reasonable cause for an incomplete return, the reasonable cause for late filing will not apply to the Incomplete Returns Program. The return will be treated as if the reasonable cause was not furnished.

    2. If reasonable cause is furnished for late filing but not for the missing items, send a second letter.

    3. Ensure CCC "R" and "V" are not present if reasonable cause will not be allowed.

    Figure 3.12.12-1

    • The return was mailed in time but was returned to sender.
    • The return was filed in time but sent or deposited to the wrong IRS office.
    • Delay or failure to file was due to erroneous information given to the taxpayer by an IRS employee.
    • Delay was caused by death or serious illness of the taxpayer, or a death or serious illness in their immediate family (see Note below).
    • Delay was caused by unavoidable absence of the taxpayer (see Note below).

    Note:

    In the case of a corporation, estate, trust, etc., the death, illness or absence must have been of an individual (or member of the individual's immediate family) having sole authority to execute the return.


    • Delinquency was caused by destruction, by fire or other casualty of the taxpayers place of business or business records.
    • Taxpayer requested the proper forms in a timely fashion, but the forms were not furnished in sufficient time to permit the timely filing of the return.
    • Taxpayer provides proof that they personally visited an IRS office on or before the due date of the return for the purpose of securing the information or advice and was unable to meet with an IRS representative.

    If the organization is a PRIVATE FOUNDATION: The organization has 90 days to file and pay after it received a determination letter from the Service. Revenue Procedure (Rev. Proc) 79-8 allows a private foundation (Form 990-PF) reasonable cause for failure to file and failure to pay for 90 days after it received a determination letter from the Service stating that the organization is a private foundation or that it cannot reasonably be expected to be a public charity. (This relief does not apply to returns or schedules that would have been due whether or not it was a private foundation (for example Form 990-T). A copy of the redetermination letter must be attached to the return.

    If the organization is NOT A PRIVATE FOUNDATIONS with UBIT (unrelated taxable business income) or NOT A TAXABLE ORGANIZATION (not a Form 990-PF or Form 990-T filer), is a membership organization (PTA, Boy Scout Troop, Garden club, Homeowners Assn., etc.), and has no full-time employee responsible for administering the organization's finances, reasonable cause may be granted if the organization:
    1. Clearly shows it exercised normal care and prudence, but was unable to file the return timely due to little continuity or understanding of duties due to frequent office changes,
    or
    2. Has no prior history of late filing and claims ignorance of the law (new organizations or those not previously required to file).

    Source: Internal Revenue Manual 20.1., Rev. Proc. 79-8, Policy Statement P-3, P-3-3, and P-3-5.
3.12.12.3.7 (01-01-2024)

Electronically Filed Returns

  1. Forms 990, 990-EZ, 990–PF or 990-T 2021 and subsequent must be filed electronically through the Modernized e-File (MeF).

  2. Forms 8871, 8872 and Form 990-N must be filed electronically.

  3. Forms filed electronically are corrected in ERS using the same procedures as a manually transcribed document.

  4. Electronically filed Forms 990, 990-EZ, 990-N and 1120-POL can be identified by File Location Code 93 or 92. They also have unique program codes, 13310 (Form 990, 2007 and prior), 13320 (Form 990-EZ, 2007 and prior), 13380 (Form 990, 2008 and subsequent), 13390 (Form 990-EZ, 2008 and subsequent.), 13350 (Form 990-N), and 13370 (Form 1120-POL).

3.12.12.3.7.1 (01-01-2024)
Electronically Filed Rejected Returns

  1. If an organization attempts to file a return electronically and is unable to do so, the electronic return originator (ERO) will receive notification from the Service that the return was not accepted for processing. The ERO is required to inform the filer of the reject within 24 hours, provide the filer with an explanation of why the return was not accepted through the electronic system, and inform them they must file a paper return. A paper return received after the return due date will be considered timely filed if the filer indicates on the return or an attachment that an unsuccessful attempt was made to timely file electronically and the paper return is received within 10 days of the notice of rejection.

  2. The received date will be the return due date if (2) above applies.

3.12.12.3.8 (01-01-2023)

Field Length Errors
(Overfilled Fields)

  1. An invalid condition could exist if a Field does not have enough positions.

3.12.12.3.8.1 (01-01-2024)
Correction Procedures

  1. SSPND 351 or enter Action Code "3" as applicable to reject the return.

  2. Rejects will contact the EO ERS/Reject Program Analyst by e-mail or OCS and send a screen print of the page of the return when possible. The issue will be responded to within 48 hours of contact.

3.12.12.3.9 (01-01-2024)

Manual Refunds

  1. Document Perfection is responsible for identifying refunds and for initiating requests for manual refund that are not identified by existing error processing. Expeditious processing for refund returns is critical if the 45-day period is about to expire.

  2. Action Code 341 (ERS returns) or CCC "U" (paper register returns) must be edited by Document Perfection to show that a manual refund is needed. If these conditions are not identified in Document Perfection, Error Resolutions must follow the criteria below:

    If Then
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 1. Enter Action Code 341 (ERS) or Action Code "3" (paper register) as applicable.
    2. Rejects will follow procedures in IRM 3.12.38 for issuing a manual refund.
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 1. Enter Action Code 341 (ERS) or Action Code "3" (paper register) as applicable.
    2. Rejects will follow procedures in IRM 3.12.38 for issuing a manual refund. More information is available in IRM's 3.17.79, Accounting Refund Transactions, 3.17.80, Working and Monitoring Erroneous Refunds 21.4.4, Manual Refunds, and 21.4.5, Erroneous Refunds.

3.12.12.3.10 (01-01-2023)

Form 1128, Change in Accounting Period

  1. If Form 1128, Change in Accounting Period, is found attached to a return during processing, the return will be routed to Rejects for research.

  2. Rejects will research the entity module to determine if the FYM change requested by the Form 1128 has been made:

    If Then
    the FYM change has been made (TC 053), continue processing the return
    the FYM change has not been made (TC 055), Suspend or Reject to Entity as applicable.
3.12.12.4 (01-01-2023)

General Correction Procedures
Form 990/990EZ (2008 and subsequent revision), 990/990-EZ (2007 and prior revision), 990-PF, 1120-POL, 990-T, 5227 and 8871/8872

  1. Records will be placed into Error Resolution or Rejects inventories for correction.

  2. Once you access a record and it displays on the screen you must resolve the error by either:

    1. Fully correcting the record, or

    2. Placing the record in suspense until additional information is received, or

    3. Rejecting the record from pipeline processing.

  3. Corrections will include correcting errors in editing, transcription or taxpayer errors.

  4. In the header portion of each record, the error screen displays will show:

    1. Document Locator Number (DLN),

    2. Employer Identification number (EIN), and

    3. Name Control or Check Digit

  5. Before making corrections to the Error Screen displays, verify that the DLN of the display matches the DLN of the document.

  6. If it is determined that a mixed data situation exists, stop processing and give the block of work to your manager. Management will determine if the mixed data can be corrected via the terminal screen display, or will take action to have the block deleted and re-input.

  7. When making corrections to the Screen Display, be sure money amounts within a section have been transcribed in dollars only, or in dollar and cents according to the requirements shown in the instructions for each section.

  8. Before assigning a TPNC, check for any schedules or attachments the filer may have used in arriving at the amount in the Field in error.

3.12.12.4.1 (01-01-2023)

Action Code 001

  1. Action Code 001 will be computer generated when the BOB Resolution Function has added a missing document by only inputting the TIN and the Name Control for the missing document:

    • All data must be entered.

    • GTSEC ALL sections and

    • Enter ALL necessary data.

3.12.12.4.2 (01-01-2023)

Clear Fields "C" and "000"

  1. The letter "C" is used as a Clear Field for the Error Codes (consistency errors) when the invalid condition does not require a change or correction to the record as displayed. The display will include a clear Field, labeled "CL" to indicate the possible need of a Clear Field. Command Code CRECT is used to enter the "C" .

  2. Error Codes that need a Clear Field are cleared by either correcting the condition or entering a "C" to indicate no correction is needed.

  3. Clear Field "C" is also used for clearing the Action Code after corrections for the Action Code have been completed.

  4. "000" is also used as a Clear Field when deleting Action Codes. It will only be used for erroneous Action Codes when you have determined there is no reason to suspend the record ("000" cannot be used in Reject correction).

  5. Programming erases all "C" Clear Fields for Error Codes when a record is suspended with the Command Code SSPND.

  6. Programming erases all "C" Clear Fields for Error Codes and Action Codes for the new day's Error Inventory and Workable Suspense Inventory.

    Note:

    Unfinished records from the previous day will not contain the "C" Clear Fields that were assigned to a record that was not completely worked.

  7. Error Codes (including the ones which may require a "C" Clear Field) are numbered consecutively in order for correcting.

3.12.12.5 (01-01-2023)

Action Code Error Priority I

  1. All records assigned an incorrect Action Code will be displayed as a Priority 1 error. These errors and the correction procedures are explained in this section:

    1. If the Action Code is valid (except 001), it will be placed in the Reject inventory.

    2. If the Action Code is invalid or is 001, it will be placed in the error inventory. See IRM 3.12.12.3.1 and IRM 3.12.12.3.2.

3.12.12.6 (01-01-2023)

Section Errors Priority II

  1. There are two types of Priority II Errors: ISRP and TERMINUS Errors. These errors and correction procedures are explained in this section.

3.12.12.6.1 (01-01-2023)

ISRP (Integrated Submission & Remittance Processing) Errors

  1. An ISRP error is an error detected by the Integrated Submission & Remittance Processing.

  2. The display for the ISRP error will include the code identifying the type of ISRP error:

    1. "1" —Split screen transmission, Key Verifier attempted to change Check Digit, Key Verifier changed 4 or more digits of a TIN, or the Original Entry operator entered required section as missing.

    2. "3" —Invalid section ending point.

    3. "4" —Invalid Field length.

    4. "Questionable Section " —The ISRP operator input the same section more than once or entered out of sequence by ISRP. The computer program will drop all duplicate sections and display on the error register the first one encountered.

  3. When displayed, ISRP errors will display all input Fields of the section in error, except for the Remittance in Section 01. Transcribed data will be present. Computer generated data will not be present.

3.12.12.6.1.1 (01-01-2023)
ISRP Error Correction Procedures

  1. Check all Fields of the section and verify that Fields are entered as coded.

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

    2. If the section needs to be deleted, enter Command Code DLSEC with the section number.

3.12.12.6.2 (01-01-2023)

Terminus Error

  1. A Terminus Error occurs when a section with variable length input Fields contains an erroneous sized Field.

  2. When displayed, a Terminus Error will show all input Fields of the terminus section.

    1. Transcribed data will be present.

    2. Computer generated Fields or Remittance Field for Section 01 will not be present.

3.12.12.6.2.1 (01-01-2023)
Terminus Error Correction Procedures

  1. All Fields present for the section must be examined and the necessary correction(s) made to all the Fields.

  2. If the section needs to be deleted, use Command Code DLSEC to delete the section.

  3. If no corrections are needed, drop to the bottom of the screen and transmit.

3.12.12.7 (01-01-2023)

Field Errors Priority III

  1. Definition—Any Field that does not meet the requirements for that Field will be shown as a Priority III Error. Some reasons for this type of error are:

    1. Non-alphabetical character in an alpha Field

    2. Blank space in a numeric Field

    3. Blank in the first position of an alpha Field

    4. Non-numeric character in a numeric Field

    5. A required Field is blank

3.12.12.7.1 (01-01-2023)

Priority III Error Display Order

  1. All Fields with a Priority III Error will be displayed in the order encountered in the record.

  2. This chapter lists the Fields, errors and correction procedures for Priority III Errors for Forms 990, 990-EZ, 990-N, 990-PF, 1120-POL, 990-T, 5227 and 8871/8872. Unless otherwise stated the Fields are valid for Forms 990, 990-EZ, 990-N, 990-PF, 1120-POL, 990-T, 5227 and 8871/8872.

3.12.12.8 (01-01-2024)

Taxpayer Notice
Codes (TPNC)

  1. Use this code when a math error is present involving the tax liability or tax due/overpayment. Enter it on the terminal screen following the literal "NC" . You must also enter the TPNC on the upper left corner of the return.

  2. Enter the TPNC after determining that no corrections to the record are needed. The presence of a TPNC indicates to the computer that no other corrections to the screen display will be made.

  3. Whenever you assign a TPNC, a working trail showing the changes made must also be entered on the return at the point of error and on the Total Tax line.

  4. Each math error has certain TPNCs that are valid to clear the math error. The TPNC assigned to the error and entered in the "NC" Field must be valid for that Error Code. If an invalid code is assigned, the error will be displayed again.

  5. Each math error display requires a correction to a Field or the entry of a TPNC. The transmission of a TPNC must not be accompanied by any other correction. A TPNC assigned to a math error is displayed on subsequent displays for the record. The Field is used for display purposes only and is not correctable.

  6. A return can have a total of three TPNCs. If more than three codes need to be assigned, use TPNC 90 and list the error for Notice Review to type and send to the taxpayer.

  7. TPNC 90 is actually a fill-in and is used when no other TPNC fully explains the correction(s) made or when more than three notice codes are necessary. Write an explanation exactly as it will appear on the notice and attach it to the face of the return. Notice Review will type the math error explanation on the notice before mailing to the taxpayer. TPNC 90 can be used in conjunction with other notice codes.

  8. Once a code is transmitted to the record, it can be changed in the following manner:

    1. Records cleared from the terminal—If errors remain after transmitting the TPNC, you can create an error with a higher priority. This deletes all "C" Clear Fields and notice codes already assigned a lower priority error from the record. TPNCs are deleted from the header display. Beginning with the high Priority IV error created, all subsequent errors are displayed for resolution even though they were displayed previously.

    2. A correction you make erases an error code you previously cleared with a TPNC or "C" . In this case, the "C" or TPNC and all subsequent error codes are displayed. The TPNC(s) for this error and subsequent error codes are deleted from the header display.

    3. Records that were worked may be reworked using Command Code GTRECW. See IRM 3.12.38, BMF ERS General Information, for further details.

    4. All TPNCs are erased when a record is suspended with Command Code SSPND.

    5. Unfinished records from the previous day will contain none of the TPNCs that were assigned to the records.

  9. See Exhibit 3.12.12-20 through Exhibit 3.12.12-23 for TPNCs that are valid for Forms 990-PF, 1120-POL, and 990-T.

3.12.12.9 (01-01-2023)

Error
Codes

  1. Common Error Codes, invalid conditions, and correction procedures are located in the following tri-docs;

3.12.12.9.1 (01-01-2023)

Error Code 001

  1. Error Code 001 displayed Fields are:

    01TXP Tax Period
    01CCC Computer Condition Code
    01RCD Received Date
    01RDD> Return Due Date (Generated)

3.12.12.9.1.1 (01-01-2023)
Error Code 001
Invalid Conditions

  1. Error Code 001 will generate when any of the following conditions are present:

    • Computer Condition Code "G" is Not Present – The processing date is equal to or more than 2 years and 10 months after the Return Due Date or Received Date (whichever is later) and CCC "W" is not present.

    • Computer Condition Code "G" is Present – The processing date is equal to or more than 2 years and 10 months after the Return Due Date and CCC "W" is not present

    • On any return, the process date is less than two years after the Return Due Date and CCC "W" is present.

3.12.12.9.1.2 (01-01-2023)
Error Code 001 Correction Procedures

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

  2. Do not send the following returns to Statute Control for clearance. Instead, enter "W" in Field 01CCC and on the return and continue processing:

    • any return secured by Compliance (i.e., 6020(b))

    • any return with a TC 59X

    • any return that is a Substitute for Return prepared by Examination ("SFR" in the margin) with document 13133 ( Expedite Processing Cycle) attached.

  3. Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.

    If... Then...
    Field 01RCD is blank, 1. Enter the Received Date in Field 01RCD. Use the earliest date if multiple Received Dates are present.
    2. Determine the Received Date using the following priority:

    1. Stamped or hand written Received Date on the return.

    2. Service Center Automated Mail Processing System (SCAMPS) digital date.

    3. Earliest legible postmark date of the U.S. Post Office or a Private Delivery Service.

    4. Revenue Agent/Officer or other IRS officials’ signature date.

    5. Signature date, if within the current year (unless other information indicates signature date is invalid).

    6. DLN Julian Date minus 10 days.
    CCC "W" was entered incorrectly, Delete CCC "W" from Field 01CCC.
    The return has a stamp that indicates a previous clearance by Statute Control within the last ninety days, Enter CCC "W" in Field 01CCC and on the return.

    Note:

    Do not send the return to Statute Control.
    The return is not stamped by Statute Control within the last ninety days, 1. SSPND 310.
    2. Prepare Form 4227 to route to Statute Control.
3.12.12.9.1.3 (01-01-2023)
Error Code 001
Rejects Correction
Procedures

  1. When Statute Control returns the cleared document, enter CCC "W" in Field 01CCC and continue processing.

  2. Statue Control request the record to be voided to them, RJECT 640.

3.12.12.9.2 (01-01-2023)

Error Code 002

  1. Error Code 002 displayed Fields are:

    CL Clear Field
    01NC Name Control/Check Digit
    >>>> Name Control Underprint
    01EIN Employer Identification Number
    01TXP Tax Period
    02CON In Care of Name
    02FAD Foreign Address
    02ADD Street Address
    02CTY City
    02ST State
    02ZIP ZIP Code

3.12.12.9.2.1 (01-01-2023)
Error Code 002
Invalid Conditions

  1. Error Code 002 will generate when the Name Control mismatched against the National Account Profile (NAP) or the Entity Index File (EIF).

3.12.12.9.2.2 (01-01-2023)
Error Code 002
Correction Procedures

  1. Before taking any additional research steps to resolve Error Code 002, drop the cursor to the bottom of the screen and transmit. This will ensure that any prior changes to the Name Control have posted to the NAP. If Error Code 002 reappears, continue with the remainder of the correction procedures.

  2. When corrections are made to Field 01NC or Field 01EIN, the computer will validate the entries with the NAP and reset the OLE indicators as appropriate upon transmitting the ERS screen.

  3. Correct all misplaced entries, coding and transcription errors.

  4. Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.

  5. If Field 01NC and the Name Control on the return or attachments are the same but differ from the underprint in Field 01NC, research INOLES to determine the correct Name.

    If... Then...
    The Name Control on the return or attachment matches the Name Control on INOLES, Bring up the Underprint.
    The Name on INOLES is different from the Name on the return or attachment, Research NAMEB/NAMEE for a new EIN.

  6. If a new EIN is located, verify the Name Control using CC INOLES.

    If... Then...
    The Name on INOLES agrees with the Name on the return or attachment, 1. Ensure that the entity information matches the return.
    2. Overlay Field 01EIN with the new EIN from NAMEB/NAMEE. When the EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return.
    Note: Do not send Letter 3875-C if:
    * Three digits or less of the EIN are transposed, different, or missing.
    * When CC INOLES indicates the account has been merged to or merged from, or
    * An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.
    Multiple EINs are located, 1. SSPND 320 to Entity Control.
    2. Prepare Form 4227 with the notation "MULTIPLE EINS" .
    INOLES indicates a "Merge To" (MT) EIN, Research the "MT" EIN on INOLES.
    The "MT" EIN matches the entity on the return or attachments, Enter the "MT" EIN in Field 01EIN.
    The "MT" EIN does not match the entity on the return or attachments, SSPND 320 to Entity Control.

  7. If the Name on the return or attachment does not agree with the Name on INOLES or there is an indication of a name change, research ENMOD for a new name.

    If... Then...
    The Name on ENMOD agrees with the Name on the return, Enter "C" in the Clear Code Field.
    The Name Control on ENMOD or INOLES does not agree with the Name Control on the return or attachment, 1. SSPND 320 to route the return to Entity.
    2. Attach Form 4227 with the notation "NO RECORD" .

  8. If the Name change has not been made, research ENMOD for a pending TC 013.

    If... Then...
    A pending TC 013 is present, Enter "C" in the Clear Code Field.
    A pending TC 013 is not present, 1. SSPND 320 to route to Entity.
    2 Attach Form 4227 with the notation "REQUEST NAME CHANGE (TC 013)" .

3.12.12.9.3 (01-01-2023)

Error Code 003 - Form 990/990-EZ (2008 and subsequent Revision), 990/990-EZ (2007 and prior revision) and 990-PF

  1. Error Code 003 displayed Fields are:

    01NC Name Control/Check Digit
    01EIN Employer Identification Number

3.12.12.9.3.1 (01-01-2023)
Error Code 003
Invalid Conditions

  1. Error Code 003 will generate when any of the following conditions is present:

    • The Check Digit is present but is not valid for the EIN.

    • The letters, "E" , "G" , or "M" are present in Field 01NC.

    • The first two positions of the Field are not blank and the last positions is not alphabetic.

3.12.12.9.3.2 (01-01-2023)
Error Code 003
Correction Procedures

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

  2. Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.

    If... Then...
    The check digit in Field 01NC does not match the return or is not legible, Enter the Name Control from the return in Field 01NC.
    The EIN on the return is not legible, Research NAMEB/NAMEE for correct EIN.

  3. Compare the EIN from NAMEB/NAMEE to the EIN on the return.

    If... Then...
    The EIN on the return matches the EIN on NAMEB/NAMEE, Enter Name Control from NAMEB/NAMEE in Field 01NC.
    Research indicates a different EIN Verify the EIN and name on INOLES.
    Name on INOLES matches the name on the return, 1. Overlay Field 01EIN with the EIN from INOLES.
    2. Issue Letter 3875-C as a non-suspense letter to the address on the return. Continue processing the return.
    Note: Do not send Letter 3875-C if:
    * Three digits or less of the EIN are transposed, different, or missing.
    * When CC INOLES indicates the account has been merged to or merged from, or
    * An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.
    Unable to locate an EIN or more than one EIN is located, 1. SSPND 320 to Entity.
    Prepare Form 4227 with notation "NO RECORD OF EIN" or "MULTIPLE EINs" .

  4. If IDRS is not available, SSPND 351.

3.12.12.9.4 (01-01-2023)

Error Code 003 - Form 1120-POL, 990-T and 5227

  1. Error Code 003 displayed Fields are:

    01NC Name Control/Check Digit
    01EIN Employer Identification Number
    01CCC Computer Condition Code

3.12.12.9.4.1 (01-01-2023)
Error Code 003
Invalid Conditions

  1. Error Code 003 will generate when any of the following conditions is present:

    • The Check Digit is present but is not valid for the EIN.

    • The letters, "E" , "G" , or "M" are present in Field 01NC.

    • The first two positions of the Field are not blank and the last positions is not alphabetic.

3.12.12.9.4.2 (01-01-2023)
Error Code 003
Correction Procedures

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

  2. Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.

    If... Then...
    The check digit in Field 01NC does not match the return or is not legible, Enter the Name Control from the return in Field 01NC.
    The EIN on the return is not legible, Research NAMEB/NAMEE for correct EIN.

  3. Compare the EIN from NAMEB/NAMEE to the EIN on the return.

    If... Then...
    The EIN on the return matches the EIN on NAMEB/NAMEE, Enter Name Control from NAMEB/NAMEE in Field 01NC.
    Research indicates a different EIN Verify the EIN and name on INOLES.
    Name on INOLES matches the name on the return, 1. Overlay Field 01EIN with the EIN from INOLES.
    2. Issue Letter 3875-C as a non-suspense letter to the address on the return unless there is another correspondence issue. Continue processing the return.

    Note:

    Do not send Letter 3875-C if:
    * Three digits or less of the EIN are transposed, different, or missing.
    * When CC INOLES indicates the account has been merged to or merged from, or
    * An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.
    Unable to locate an EIN or more than one EIN is located, 1. SSPND 320 to Entity.
    Prepare Form 4227 with notation "NO RECORD OF EIN" or "MULTIPLE EINs" .

  4. If IDRS is not available, SSPND 351.

3.12.12.9.5 (01-01-2023)

Error Code 004 - Form 990/990-EZ (2008 and subsequent Revision), 990/990-EZ (2007 and prior revision) and 990-PF

  1. Error Code 004 displayed Fields are;

    CL Clear Field
    01NC Name Control/Check Digit
    >>>> Name Control Underprint
    01EIN Employer Identification Number

3.12.12.9.5.1 (01-01-2023)
Error Code 004
Invalid Conditions

  1. Error Code 004 will generate when any of the following conditions is present:

    • The EIN was not present at the master file (NAP).

    • The Entity Index File (EIF) and the NAP were not accessed or were not operational, causing a blank underprint in Field 01NC.

3.12.12.9.5.2 (01-01-2023)
Error Code 004
Correction Procedures

  1. Before taking any additional research steps to resolve Error Code 004, drop to the bottom of screen and transmit. This will ensure that any prior changes to the Name Control/EIN have posted to the NAP. If Error Code 004 reappears, continue with the remainder of the correction procedures.

  2. When corrections are made to Field 01NC or Field 01EIN, the computer will validate the entries with the NAP and reset the OLE indicators as appropriate upon transmitting the ERS screen.

  3. Correct all misplaced entries, coding and transcription errors.

  4. Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.

  5. If Field 01NC and the Name Control on the return or attachments are the same but differ from the underprint in Field 01NC, research INOLES to determine the correct Name.

    If... Then...
    The Name control on the return or attachment matches the Name control on INOLES, Bring up the underprint.
    The Name on INOLES is different from the Name on the return or attachment, Research NAMEB/NAMEE for a new EIN.

  6. If a new EIN is located, verify the Name Control using CC INOLES.

    If... Then...
    The Name on INOLES agrees with the Name on the return or attachment, 1. Ensure that the entity information matches the return.
    2. Overlay Field 01EIN with the new EIN from NAMEB/NAMEE. When the EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return.
    Note: Do not send Letter 3875-C if:
    * Three digits or less of the EIN are transposed, different, or missing.
    * When CC INOLES indicates the account has been merged to or merged from, or
    * An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.
    Multiple EINs are located, 1. SSPND 320 to Entity Control.
    2. Prepare Form 4227 with the notation "MULTIPLE EINS" .
    INOLES indicates a "Merge To" (MT) EIN, Research the "MT" EIN on INOLES.
    The "MT" EIN matches the entity on the return or attachments, Enter the "MT" EIN in Field 01EIN.
    The "MT" EIN does not match the entity on the return or attachments, SSPND 320 to Entity Control.

  7. If the Name on the return or attachment does not agree with the Name on INOLES or there is an indication of a name change, research ENMOD for a new name.

    If... Then...
    The Name on ENMOD agrees with the Name on the return, Enter "C" in the Clear Code Field.
    The Name Control on ENMOD or INOLES does not agree with the Name Control on the return or attachment, 1. SSPND 320 to route the return to Entity.
    2. Attach Form 4227 with the notation "NO RECORD" .

  8. If the Name change has not been made, research ENMOD for a pending TC 013.

    If... Then...
    A pending TC 013 is present, Enter "C" in the Clear Code Field.
    A pending TC 013 is not present, 1. SSPND 320 to route to Entity.
    2 Attach Form 4227 with the notation "REQUEST NAME CHANGE (TC 013)" .

3.12.12.9.6 (01-01-2023)

Error Code 004 - Form 1120-POL, 990-T and 5227

  1. Error Code 004 displayed Fields are:

    CL Clear Field
    01NC Name Control/Check Digit
    >>>> Name Control Underprint
    01EIN Employer Identification Number
    01CCC Computer Condition Code

3.12.12.9.6.1 (01-01-2023)
Error Code 004
Invalid Conditions

  1. Error Code 004 will generate when any of the following conditions is present:

    • The EIN was not present at the master file (NAP).

    • The Entity Index File (EIF) and the NAP were not accessed or were not operational, causing a blank underprint in Field 01NC.

3.12.12.9.6.2 (01-01-2023)
Error Code 004
Correction Procedures

  1. Before taking any additional research steps to resolve Error Code 004, drop to the bottom of screen and transmit. This will ensure that any prior changes to the Name Control/EIN have posted to the NAP. If Error Code 004 reappears, continue with the remainder of the correction procedures.

  2. When corrections are made to Field 01NC or Field 01EIN, the computer will validate the entries with the NAP and reset the OLE indicators as appropriate upon transmitting the ERS screen.

  3. Correct all misplaced entries, coding and transcription errors.

  4. Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.

  5. If Field 01NC and the Name Control on the return or attachments are the same but differ from the underprint in Field 01NC, research INOLES to determine the correct Name.

    If... Then...
    The Name Control on the return or attachment matches the Name Control on INOLES, Bring up the Underprint
    The Name on INOLES is different from the Name on the return or attachment, Research NAMEB/NAMEE for a new EIN.

  6. If a new EIN is located, verify the Name Control using CC INOLES.

    If... Then...
    The Name on INOLES agrees with the Name on the return or attachment, 1. Ensure that the entity information matches the return.
    2. Overlay Field 01EIN with the new EIN from NAMEB/NAMEE. When the EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return unless there is another correspondence issue.

    Note:

    Do not send Letter 3875-C if:
    * Three digits or less of the EIN are transposed, different, or missing.
    * When CC INOLES indicates the account has been merged to or merged from, or
    * An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.
    Multiple EINs are located, 1. SSPND 320 to Entity Control.
    2. Prepare Form 4227 with the notation "MULTIPLE EINS" .
    INOLES indicates a "Merge To" (MT) EIN, Research the "M" T EIN on INOLES.
    The "MT" EIN matches the entity on the return or attachments, Enter the "MT" EIN in Field 01EIN.
    The "MT" EIN does not match the entity on the return or attachments, SSPND 320 to Entity Control.

  7. If the Name on the return or attachment does not agree with the Name on INOLES or there is an indication of a name change, research ENMOD for a name.

    If... Then...
    The Name on ENMOD agrees with the Name on the , Enter "C" in the Clear Code Field.
    The Name Control on ENMOD or INOLES does not agree with the Name Control on the return or attachment, 1. SSPND 320 to route the return to Entity.
    2. Attach Form 4227 with the notation "NO RECORD" .

  8. If the Name change has not been made, research ENMOD for a pending TC 013.

    If... Then...
    A pending TC 013 is present, Enter "C" in the Clear Code Field.
    A pending TC 013 is not present, 1. SSPND 320 to route to Entity.
    2 Attach Form 4227 with the notation "REQUEST NAME CHANGE (TC 013)" .

3.12.12.9.7 (01-01-2023)

Error Code 007 - Form 990/990-EZ (2008 and subsequent Revision), 990/990-EZ (2007 and prior revision), 990-PF and 8871/8872

  1. Error Code 007 displayed Fields are:

    01TXP Tax Period
    01RCD Received Date
    01CCC Computer Condition Code

3.12.12.9.7.1 (01-01-2023)
Error Code 007
Invalid Conditions

  1. Error Code 007 will generate when the Received Date is earlier than the first day of the Tax Period.

3.12.12.9.7.2 (01-01-2023)
Error Code 007
Correction Procedures

  1. Remember we will no longer correspond with the filer for information. Substitute correspond with send the return back to the filer.

  2. Correct all misplaced entries, coding or transcription errors.

  3. Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.

    If... And... Then...
    If the Received Date stamp is "invalid" (i.e. 20100315 in lieu of 20110315),   Change the Received Date to the current year and enter in Field 01RCD.
    The return is an early filed "Final" return,   1. Change the Tax Period to agree with the month before the Received Date and enter in Field 01TXP.
    2. Enter "F" in Field 01CCC.
    If the return is not an early filed "Final" return, The Tax Period ending is less than four months after the Received Date, 1. SSPND 480
    2. Prepare Form 4227 with the notation "EARLY FILED" .
    3. Change the Received Date to one day after the Tax Period Ending Date.
    The Tax Period ending date has already passed, Change the Received Date to one day after the Tax Period Ending Date.
    The Tax Period ending is more than four months after the Received Date, Send the return back to the filer for clarification of the tax period.

3.12.12.9.8 (01-01-2023)

Error Code 007 - Form 1120-POL and 5227

  1. Error Code 007 displayed Fields are:

    01TXP Tax Period
    01RCD Received Date
    01CCC Computer Condition Code

3.12.12.9.8.1 (01-01-2023)
Error Code 007
Invalid Conditions

  1. Error Code 007 will generate when the Received Date is earlier than the first day of the Tax Period.

3.12.12.9.8.2 (01-01-2024)
Error Code 007
Correction Procedures

  1. Correct all misplaced entries, coding or transcription errors.

  2. Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.

    If... And... Then...
    If the Received Date stamp is "invalid" (i.e. 20100315 in lieu of 20110315),   Change the Received Date to the current year and enter in Field 01RCD.
    The return is an early filed "Final" return,   1. Change the Tax Period to agree with the month before the Received Date and enter in Field 01TXP.
    2. Enter "F" in Field 01CCC.
    If the return is not an early filed "Final" return, The Tax Period ending is less than four months after the Received Date, 1. SSPND 480
    2. Prepare Form 4227 with the notation "EARLY FILED" .
    3. Change the Received Date to one day after the Tax Period Ending Date.
    The Tax Period ending date has already passed, Change the Received Date to one day after the Tax Period Ending Date.
    The Tax Period ending is more than four months after the Received Date, 1. Correspond for clarification of the tax period.
    2. SSPND 640.

3.12.12.9.9 (01-01-2023)

Error Code 008

  1. Error Code 008 Displayed Fields are:

    01NC Name Control
    01EIN EIN
    01TXP Tax Period
    01RCD Received Date
    01CCC Computer Condition Code
    01TXB Tax Period Beginning
    01CBI Tax Preparer Checkbox Indicator
    01CRD Correspondence Received Date
    01PSN Tax Preparer PTIN
    01PEN Tax Preparer EIN

3.12.12.9.9.1 (01-01-2023)
Error Code 008
Invalid Conditions

  1. Tax Period beginning date is later than tax period end date (e.g., if tax period is 201605, and tax period beginning is 6/1/2016 or later).

  2. CCC "Y" is present and Field 01TXB is blank.

  3. CCC "F" is present and Field 01TXB is blank.

3.12.12.9.9.2 (01-01-2023)
Error Code 008
Correction Procedures

  1. Correct any transcription errors.

  2. Determine the correct tax period beginning date and enter it in Field 01TXB.

  3. If CCC "Y" or "F" are present enter the correct date in Field 01TXB.

3.12.12.9.10 (01-01-2023)

Error Code 011

  1. Error Code 011 displayed Fields are:

    RMIT> Remittance
    01RCD Received Date
    01CCC Computer Condition Code

  2. "SECTION 06 PRESENT " .

3.12.12.9.10.1 (01-01-2023)
Error Code 011
Invalid Conditions

  1. Field RMIT> is present, there is no data in Section 06 and Field 01CCC "G" is not present

3.12.12.9.10.2 (01-01-2023)
Error Code 011
Correction Procedures

  1. Compare the displayed Fields with the return.

    If… Then…
    data is present on the return for Section 06 Fields, use CC GTSEC 06 and enter the appropriate data in Section 06.
    the return is amended, enter CCC "G"
    the return is not amended, no data is present on the return for Section 06 Fields, and you are unable to determine from the return or attachments where to apply the remittance amount, enter "1" in Field 0605

3.12.12.9.11 (01-01-2023)

Error Code 014

  1. Error Code 014 displayed Fields are:

    02CON In Care of Name
    02FAD Foreign Address
    02ADD Street Address
    02CTY City
    02ST State
    02ZIP ZIP Code

3.12.12.9.11.1 (01-01-2023)
Error Code 014
Invalid Conditions

  1. Section 02 is invalid if all entries are not present as follows:

    1. The street address is present; Fields 02CTY and 02ST must be present unless a Major City Code is used.

    2. A Major City Code is used and Field 02ADD is NOT present.

    3. A Major City Code is used and Field 02ST is present.

    4. City must be present. If City is not in Major City format, Field 02ST must be present; Field 02ADD can be blank.

3.12.12.9.11.2 (01-01-2023)
Error Code 014
Correction Procedures

  1. Correct any coding or transcription errors.

  2. The data entered cannot exceed the maximum number of character spaces for each Field. See Document 7475 for standard abbreviations.

  3. If a Major City Code is present, and no street address is available, research INOLE for a valid street address, if none is available delete the Section.

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

  5. If the address cannot be corrected from the information on the return, DLSEC 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the address only.

3.12.12.9.12 (01-01-2023)

Error Code 015 - Form 990/990-EZ (2008 and subsequent Revision), 990/990-EZ (2007 and prior revision) and 990-PF, 1120-POL, 990T, and 5227

  1. Error Code 015 displayed Fields are:

    02CON In Care of Name
    02FAD Foreign Address
    02ADD Street Address
    02CTY City
    02ST State
    02ZIP ZIP Code

3.12.12.9.12.1 (01-01-2023)
Error Code 015
Invalid Conditions

  1. Error Code 015 will generate when any of the following conditions is present:

    1. The State Field has an entry other than " ." (period/space) when a foreign address is present,

    2. The Zip Code Field has an entry when a foreign address is present.

3.12.12.9.12.2 (01-01-2023)
Error Code 015
Correction Procedures

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

  2. Compare displayed Fields with the return. If incorrect, overlay the screen with the correct information.

    If... Then...
    A foreign address is present in Field 02FAD

    1. Field 02ST must contain "." (period/space).

    2. Delete Field 05ZIP, if present
    A foreign address is not present in Field 02FAD Check return for foreign address.
    A foreign address is present on the return

    1. Enter the foreign address in Field 05FAD

      Note:

      If additional space is required, continue entering the address in Field 02ADD

    2. Field 02CTY must contain the appropriate foreign country code. (See Exhibit 3.12.12-30)

    3. Field 02ST must contain "." (period/space)
    A foreign address is not present on the return

    1. Verify the address on the return is not a foreign address.

    2. SSPND 610

    3. Renumber return with domestic DLN.

    4. If the address is foreign and the DLN is domestic, cancel the Rejects so the DLN can be renumbered as a foreign address.

3.12.12.9.13 (01-01-2023)

Error Code 015 - Form 8871/8872

  1. Error Code 015 displayed Fields are:

    02FAD Foreign Address
    02ADD Street Address
    02CTY City
    02ST State
    02ZIP ZIP Code

3.12.12.9.13.1 (01-01-2023)
Error Code 015
Invalid Conditions

  1. Error Code 015 will generate when any of the following conditions is present:

    1. The State Field has an entry other than " ." (period/space) when a foreign address is present,

    2. The Zip Code Field has an entry when a foreign address is present.

3.12.12.9.13.2 (01-01-2023)
Error Code 015
Correction Procedures

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

  2. Compare displayed Fields with the return. If incorrect, overlay the screen with the correct information.

    If... Then...
    A foreign address is present in Field 02FAD

    1. Field 02ST must contain "." (period/space).

    2. Delete Field 05ZIP, if present
    A foreign address is not present in Field 02FAD Check return for foreign address.
    A foreign address is present on the return

    1. Enter the foreign address in Field 05FAD

      Note:

      If additional space is required, continue entering the address in Field 02ADD

    2. Field 02CTY must contain the appropriate foreign country code. (See Exhibit 3.12.12-30)

    3. Field 02ST must contain "." (period/space)
    A foreign address is not present on the return

    1. Verify the address on the return is not a foreign address.

    2. SSPND 610

    3. Renumber return with domestic DLN.

    4. If the address is foreign and the DLN is domestic, cancel the Rejects so the DLN can be renumbered as a foreign address.

3.12.12.9.14 (01-01-2023)

Error Code 016 - Form 990/990-EZ (2008 and subsequent Revision), 990/990-EZ (2007 and prior revision) and 990-PF

  1. Error Code 016 displayed Fields are:

    02CON In Care of Name
    02FAD Foreign Address
    02ADD Street Address
    02CTY City
    02ST State
    02ZIP ZIP Code

3.12.12.9.14.1 (01-01-2023)
Error Code 016
Invalid Conditions

  1. The ZIP Code is inconsistent with the Major City Code or State Code.

3.12.12.9.14.2 (01-01-2023)
Error Code 016
Correction Procedures

  1. Correct any coding or transcription errors.

  2. The data entered cannot exceed the maximum number of character spaces for each Field. See Document 7475 for standard abbreviations.

  3. If unable to determine a valid ZIP code and:

    1. The address on the return is located in a major city refer to Document 7475 for a valid major city code. If only the first three digits of the ZIP Code can be determined, enter "01" in the 4th and 5th positions.

    2. The address is not located in a major city refer to Document 7475 and enter the first three valid digits for the state followed by "01" .

3.12.12.9.15 (01-01-2023)

Error Code 016 - Form 1120-POL, 990-T, 5227 and 8871/8872

  1. Error Code 016 displayed Fields are:

    02FAD Foreign Address
    02ADD Street Address
    02CTY City
    02ST State
    02ZIP ZIP Code

3.12.12.9.15.1 (01-01-2023)
Error Code 016
Invalid Conditions

  1. The ZIP Code is inconsistent with the Major City Code or State Code.

3.12.12.9.15.2 (01-01-2023)
Error Code 016
Correction Procedures

  1. Correct any coding or transcription errors.

  2. The data entered cannot exceed the maximum number of character spaces for each Field. See Document 7475 for standard abbreviations.

  3. If unable to determine a valid ZIP code and:

    1. The address on the return is located in a major city refer to Document 7475 for a valid major city code. If only the first three digits of the ZIP Code can be determined, enter "01" in the 4th and 5th positions.

    2. The address is not located in a major city refer to Document 7475 and enter the first three valid digits for the state followed by "01" .

3.12.12.9.16 (01-01-2023)

Error Code 026

  1. Error Code 026 displayed Fields are:

    CL Clear Field
    01EIN Employer Identification Number
    01TXP Tax Period
    >>>> Tax Period Computer
    01CCC Computer Condition Code
    01ADC Audit Code

3.12.12.9.16.1 (01-01-2023)
Error Code 026
Invalid Conditions

  1. The Tax Period Underprint does not agree with the month on the Entity Index File and CCC "F" or "Y" are not present.

3.12.12.9.16.2 (01-01-2023)
Error Code 026
Correction Procedures

  1. Before taking any additional research steps to resolve Error Code 026, drop the cursor to the bottom of the screen and transmit. This will ensure that any prior changes to the Accounting Period have posted to the NAP. If Error Code 026 reappears, continue with the remainder of the correction procedures.

    Note:

    If Form 1128 is attached see IRM 3.12.12.2.10.

  2. Refer to Exhibit 3.12.12-1, for Error Correction procedures.

  3. Refer to Field 01CCC instructions in IRM 3.12.12.9.5.2(3) for Final return procedures.

  4. Correct any coding or transcription errors.

3.12.12.9.16.3 (01-01-2023)
Error Code 026
Rejects Correction
Procedures

  1. Refer to Exhibit 3.12.12-2 for Rejects procedures.

3.12.12.9.17 (01-01-2023)

Error Code 030

  1. Error Code 030 displayed Fields are:

    01TXP Tax Period
    01RCD Received Date
    01PIC Penalty Interest Code
    01RDD> Return Due Date (Generated)

3.12.12.9.17.1 (01-01-2023)
Error Code 030
Invalid Conditions

  1. If Field 01PIC is "1" and the Field 01RCD is before the Return Due Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.12.9.17.2 (01-01-2023)
Error Code 030
Correction Procedures

  1. Correct any transcription errors.

  2. Delete the Penalty and Interest Code Field if:

    1. There is precomputed penalty and/or interest on the return and

    2. Field 01RCD is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ after the Return Due Date.

  3. Delete the Penalty and Interest Code Field if:

    1. There is no precomputed penalty and/or interest on the return or

    2. Field 01RCD is either before the Return Due Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.12.9.18 (01-01-2023)

Error Code 034

  1. Error Code 034 displayed Fields are:

    01CCC Computer Condition Code
    01TXP Tax Period
    01RCD Received Date
    01COR Correspondence Indicator
    01CRD Correspondence Received Date
    01IRI IRI Code
    01RDD> Return Due Date (Generated)

3.12.12.9.18.1 (01-01-2023)
Error Code 034
Invalid Conditions

  1. Field 01CRD is earlier than Field 01RCD.

  2. Field 01CRD is later than the processing date.

3.12.12.9.18.2 (01-01-2023)
Error Code 034
Correction Procedures

  1. Correct any coding or transcription errors.

  2. The Received Date will either be stamped or edited on the return. If the Received Date is missing or illegible, determine the date in the order listed in IRM 3.12.12.9.6.2.

  3. A CRD will be determined from the date the complete reply was received in the processing center.

    1. Refer to the return for the CRD. It is edited on the Edit Sheet, Line 5.

    2. This can be verified by checking the stamped Received Date on the correspondence attached to return.

    3. If more than one Correspondence Received Date is present, use the earliest date.

  4. If return is a 1120-POL or 5227 and "No Reply or an incomplete reply is received" , enter CCC "3" in Field 01CCC and delete Field 01CRD.

3.12.12.9.19 (01-01-2023)

Error Code 062

  1. Error Code 062 displayed Fields are:

    CL Clear Field
    01CCC Computer Condition Code
    05LIH Low Income Housing Credit F8586
    0646B Recapture Low Income Housing Credit

  2. "SECTION 05 NOT PRESENT" .

  3. "SECTION 06 NOT PRESENT" .

3.12.12.9.19.1 (01-01-2023)
Error Code 062
Invalid Conditions

  1. Field 01CCC "9" is present and Field 05LIH, Low Income Housing Credit F8586, or Field 0646B, Recapture Low Income Housing Credit, are blank.

  2. Field 05LIH or Field 0646B are present and CCC "9" is not present.

3.12.12.9.19.2 (01-01-2023)
Error Code 062
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If Form 8586 is present and the filer has claimed a credit on Line 5 of Form 8586, allow that part of the credit. Enter the allowable portion of the credit in Field 05LIH if no credit is claimed on Line 4. If an amount is on Line 4, all of the following must be present: Form 8609; Schedule A (Form 8609); an entry on Schedule A, Line C (BIN), and Line 3 (qualifying basis); and signatures in both Parts I and II of Form 8609:

    If And Then And
    any of the required items are missing,   correspond if credit is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡  
    the filer does not provide the missing information,   deny the unsupported portion of the credit re-compute the allowable portion of the credit on Line 4,
    AND
    add Lines 4 and 5 and enter the amount in Field 05LIH.
    recapture of Low-Income Housing (LIH) Credit is present, one Form 8611 is attached, enter the recapture amount in Field 0646B.  
    recapture of LIH Credit is present, multiple Forms 8611 are attached, add all of the recapture amounts together and enter in Field 0646B.  
    Form 8586 with entry on Line 4, or Form 8611 are not attached, Forms 8693, 8609, or Schedule A, Form 8609 are attached, Enter "C" in the Clear Field.  
    no LIH forms are attached or the only LIH form is Form 8586 with no entries on Lines 1 through 4,   delete CCC "9" from Field 01CCC.  

3.12.12.9.20 (01-01-2023)

Error Code 065

  1. Error Code 065 displayed Fields are:

    01TXP Tax Period
    01CCC Computer Condition Code
    07CRE Credit Elect

3.12.12.9.20.1 (01-01-2023)
Error Code 065
Invalid Conditions

  1. Field 07CRE, Credit Elect, and Field 01CCC "F" are present.

3.12.12.9.20.2 (01-01-2023)
Error Code 065
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If the return is not final delete Computer Condition Code "F."

  3. If the return is final , delete the entry in Field 07CRE.

3.12.12.9.21 (01-01-2023)

Error Code 073

  1. Error Code 073 displayed Fields are:

    01CCC Computer Condition Codes
    01COR Correspondence Indicator
    01CRD Correspondence Received Date
    01IRI IRI Code

3.12.12.9.21.1 (01-01-2023)
Error Code 073
Invalid Conditions

  1. Field 01CCC is "3" and Field 01CRD is present.

3.12.12.9.21.2 (01-01-2023)
Error Code 073
Correction Procedures

  1. Correct any coding and transcription errors.

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

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

3.12.12.10 (01-01-2023)

Form 990 2008 and Subsequent Sections and Fields

  1. Form 990 contains Sections 01 through 13.

  2. Tables with Field designations, maximum Field length, and Field titles are listed before each section.

3.12.12.11 (01-01-2023)

Section 01
Field Descriptions

  1. Section 01 contains entity data, processing codes, dates and miscellaneous information.

  2. Listed below are the Fields contained in Section 01 showing the Field Designator, title, location on the return, and the maximum length:



    Field

    Field TITLE

    LOCATION    		 MAX.
    LENGTH
    RMIT> Remittance Blue/Green Money 11
    01NC Name Control/Check Digit Entity Section 4
    >>>> Name Control Underprint   4
    01EIN Employer Identification Number EIN Block 9
    01TXP Tax Period Entity Section 6
    >> Tax Period Underprint   2
    01CCC Computer Condition Code Right Portion of Lines 2–7b 10
    01RCD Received Date Date Stamp 8
    01ORG Organization Code Right of Item K 1
    01SS Sub Section Right of Item I 2
    01NPF Non-PF Reason Code Right margin, Part I 2
    01ADC Audit Code Edit Sheet Line 2 1
    01GRP Group Return Code Box HB 1
    01COR Correspondence Indicator Edit Sheet Line 4 2
    01CRD Correspondence Received Date Edit Sheet Line 5 8
    01IRI IRI Code Page 2 Top 10
    01CAF CAF Indicator Edit Sheet Line 3 1
    01DDP Daily Delinquency Penalty Edit Sheet Line 7 6
    >>>> Daily Delinquency Underprint   6
    01SCA Schedule Indicator Code Top of Page 3 20 Alpha Numeric
    01SCB Schedule Indicator Code Top of Page 3 10 Alpha Numeric
    01PRE Preparation Code Right margin, of Preparer PTIN Line 1
    01PSN Preparer PTIN Part II Signature Block 9
    01PEN Preparer EIN Part II Signature Block 9
    01PTN Preparer Phone Number Part II Signature Block 10
    01RPC Return Processing Code TBD 35

3.12.12.11.1 (01-01-2023)

Field RMIT>
Remittance Amount

  1. Field RMIT> is the Remittance Amount. It is dollars and cents and is the blue/green edited money amount. This Field cannot be changed by Error Resolution.

3.12.12.11.2 (01-01-2023)

Field 01NC
Name Control/Check Digit

  1. Field 01NC is the Name Control and Check Digit Field.

  2. Name Control: This Field is located in the Entity Section of the return.

  3. Check Digit: This Field is also a four position Field. There must be blanks in the first two positions and a letter of the alphabet (other than E, G or M) in the third and fourth positions.

3.12.12.11.2.1 (01-01-2023)
Field 01NC
Invalid Conditions

  1. This Field is invalid if:

    1. For Name Control, the first position is not alpha or numeric, the 2nd, 3rd or 4th position is not an alpha, numeric, hyphen, ampersand or blank, and there are any intervening blanks between characters.

    2. For Check Digit, the first two positions are not blank and a letter of the alphabet (other than E, G or M) in the third and fourth positions is not present.

3.12.12.11.2.2 (01-01-2024)
Field 01NC
Correction Procedures

  1. Check Field 01NC with the return. Correct any coding or transcription errors. Check Digits have priority over the Name Control. The method for determining the correct Name Control is shown in Document 7071, Name Control Job Aid, and (2) through (6) below.

    1. If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB, or INOLES to secure the Name Control. If unable to secure the Name Control, SSPND 320.

    2. If IDRS is not available, SSPND 351.

  2. The name control will be the first four characters of the name as follows:

    1. If the organization is a corporation (e.g., name includes "Corporation" , "Inc." , "Foundation" , "Fund" ), edit the first four characters of the corporation name. Omit the word "the" when followed by more than one word.

    2. If the organization is an individual, trust, or estate, edit the first four characters of the last name of the individual, trustee, beneficiary, or decedent.

    3. If the organization is a political organization or political committee (Section 527), edit the first name of the individual.

  3. If an organization's name contains both "Fund" or "Foundation" and"Trust" , apply either corporate or trust name control rules as follows:

    If Then
    The organization name contains the name of a corporation, apply corporate name control rules (see (2)a. above).
    The organization name contains an individual's name, apply trust name control rules (see (2)b. above).

  4. Specific corporate name control examples to be used if "Corporation" , "Inc." , "Foundation" , or "Fund" are not present are:

    1. Local, Chapter, or Post—Edit the first four characters of the name of the national organization if the words "Local" , "Chapter" , or "Post" are contained in the name.

    2. Habitat for Humanity — Edit Habi

    3. Little League — Edit Litt

    4. American Legion — Edit Amer

    5. AMVETS — Edit Amer

    6. Boy Scouts of America (BSA) — Edit Boys

    7. BPOE — Edit Bene

    8. FOE — Edit Frat

    9. VFW — Edit Vete

    10. PTA—Edit PTA plus the first letter of the name of the state

    11. PTO or PTSA— Edit the first four characters of the school

  5. Specific trust or estate name control examples are:

    1. Estate—Edit the first four characters of the last name of the decedent

    2. Corporate Trust—Edit the first four characters of the Corporation's name.

    3. Individual trust—Edit the first four characters of the last name of the individual

    4. All other trusts—Edit the first four characters of the last name of the trustee or beneficiary

  6. Specific political organization name control examples are:

    1. Friends of Jane Doe — Edit Jane

    2. Committee to Elect John Smith — Edit John

    3. Citizens for John Doe — Edit John

3.12.12.11.3 (01-01-2023)

Field 01EIN
Employer Identification Number (EIN)

  1. Field 01EIN is the Employer Identification Number.

  2. The EIN is a number assigned by IRS for identification of a business tax account. This Field is located in the EIN Block

3.12.12.11.3.1 (01-01-2023)
Field 01EIN
Invalid Conditions

  1. This Field is invalid if:

    1. It is not numeric,

    2. It is less than nine characters,

    3. The first two digits are: 00, 07-09, 17-19, 28, 29, 49, 78, 79 or 89,

    4. It is all zeros or all nines.

3.12.12.11.3.2 (01-01-2023)
Field 01EIN
Correction Procedures

  1. Check Field 01EIN with the return. Correct any coding or transcription errors.

  2. If the EIN was entered correctly, search for another valid EIN on the return and attachments and enter the correct number.

  3. If a correct number cannot be determined:

    1. Research using Command Code NAMEB or NAMEE for the correct number.

    2. SSPND 351 if IDRS is not available.

    3. SSPND 320 if more than one number is found or if you are unable to determine a valid EIN. Indicate multiple EINs on Form 4227.

  4. If EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return. Continue processing the return.

    Note:

    Do not send Letter 3875-C If:
    * Less than three digits of the EIN are transposed, different or missing.
    * When CC INOLE indicates the account has been merged to or merged from, or
    * An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.

3.12.12.11.4 (01-01-2023)

Field 01TXP
Tax Period

  1. Field 01TXP, Tax Period, is YYYYMM format.

3.12.12.11.4.1 (01-01-2023)
Field 01TXP
Invalid Conditions

  1. This Field is invalid if:

    1. It is not numeric,

    2. Month is not 01-12,

    3. It is equal to or later than the Processing Date.

    4. Tax period is before 197012 for Form 990.

3.12.12.11.4.2 (01-01-2023)
Field 01TXP
Correction Procedures

  1. Check the return and attachments for the correct Tax Period. Correct any coding or transcription errors.

  2. If the Tax Period is equal to or later than the Processing Date, check to see if it is a "Final" return.

    1. For non-final returns, if the tax period is more than three months but less than one year from the current date, correspond for confirmation of the tax period.

    2. If tax period is less than four months, SSPND 480. Attach Form 4227 indicating "early filed" .

    3. If the return is a"Final," use Command Code GTSEC for Section 01 and enter "F" in Field 01CCC, if necessary. Change the Tax Period to the month preceding the received date.

  3. Edit CCC F (Final/Termination) if ALL of the following apply:

    1. The return or an attachment is marked Final/Termination.

    2. There are other indications the organization is out of business, closed, or merged.

    3. Part X, Line 16(B) is 0 (zero) or blank.

    4. Part IV, Line 31 is marked yes.

    5. Not a group return - item H(a)-(b) is no or blank and item H(c) is blank.

    6. If the taxpayer is attempting to file a Final/Termination, Form 990 and (a)-(e) are not met, correspond.

    7. Schedule N, Part I is attached. If not attached send the return back to the filer.

  4. If the Tax Period is prior to 198901 for Form 990-EZ, SSPND 610. Rejects will convert and process as Form 990.

  5. If the Tax Period is prior to 197012 for Form 990, SSPND 620. Attach Form 4227 stating "non-ADP" .

3.12.12.11.5 (01-01-2023)

Field 01CCC
Computer Condition Codes

  1. Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from the right portion of lines 2-7b, Form 990 See Exhibit 3.12.12-17 for a description of the codes and their uses.

3.12.12.11.5.1 (01-01-2023)
Field 01CCC
Invalid Conditions

  1. This Field is invalid if:

    1. The entry is other than blank, "D" , "F" , "G" , "L" , "R" , "T" , "V" , "W" , "Y" , "3" or "7" ,

    2. CCCs "F" and "Y" are both present,

    3. CCC "7" is present with both CCCs "D" and "R" .

3.12.12.11.5.2 (01-01-2023)
Field 01CCC
Correction Procedures

  1. Compare the entry on the screen to the entry on the return. Correct any coding or transcription errors.

  2. If the codes were entered correctly, refer to the return and See Exhibit 3.12.12-17 to determine which codes are necessary.

  3. If CCCs "F" and "Y" are both present, determine if it is a final return. Identify Form 990 returns as "Final" only if ALL of the following apply:

    1. The return or an attachment is marked "Final" , or there is other indication the organization is out of business, closed or merged.

    2. Total Assets End of Year (Part X, Line 16(B)), Form 990 are zero or blank.

    3. Part IV, Line 31 is checked yes.

    4. It is not a group return.

    5. Schedule N, Part I is attached. If not attached and it is a final return, send the return back to the filer.

      Note:

      This applies for all returns marked Final.

  4. If the return is not a final return, delete the "F" code.

  5. If the return is a final return or is not for a short period, delete the "Y" code.

  6. If CCCs "7" , "D" , and "R" are all present, determine the correct CCCs:

    1. If CCC "7" is correct delete the "R" and "D" .

    2. If CCC "7" is not correct, delete CCC "7" .

  7. The only CCC codes valid with CCC "G" are CCC "3" and "W" .

3.12.12.11.6 (01-01-2023)

Field 01RCD
Received Date

  1. Field 01RCD is the Received Date. It is YYYYMMDD format. This Field is required and is transcribed from the date stamp on page one of the return.

3.12.12.11.6.1 (01-01-2023)
Field 01RCD
Invalid Conditions

  1. This Field is invalid if it is:

    1. Not present,

    2. Not in YYYYMMDD format,

    3. Later than the current processing date,

    4. Not within the valid year, month, day range,

    5. Prior to the ADP date of 197012 for Form 990.

3.12.12.11.6.2 (01-01-2023)
Field 01RCD
Correction Procedures

  1. Compare Field 01RCD with the received date stamp on the return. Correct any coding or transcription errors.

  2. If the Received Date stamp is "invalid" (I.E. 20110115 in lieu of 20120115), correct accordingly.

  3. If the filer indicates on the return or an attachment that an unsuccessful attempt was made to timely file electronically, enter a timely received date.

  4. Determine the received date in the following priority when it is required and there is no valid date stamp or handwritten received date:

    Note:

    If an envelope is not attached use the postmark date stamped on the face of the return.

    1. The envelope postmark or delivery shipment date.

      Note:

      If a date is stamped, the priority list would not be needed; however, if there is more than one received date stamped on the document, the proper date would depend whether the document was properly addressed. If the document is properly addressed but the Service misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used.

    2. Service Center Automated Mail Processing System (SCAMPS) digital date

    3. The Revenue Agent/Officer's signature date

    4. The signature date

    5. The Julian in the DLN, minus 10 days

    Note:

    Use signature date only if the signature date is within the current processing year.

    Caution:

    The≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡from the Return Due Date (RDD), regardless of Saturday, Sunday or holiday extension dates.

3.12.12.11.7 (01-01-2023)

Field 01ORG
Organization Code

  1. Field 01ORG, Organization Code, is transcribed in the blank space of Item K. This Field is used to identify the type of organization filing the return.

3.12.12.11.7.1 (01-01-2023)
Field 01ORG
Invalid Conditions

  1. This Field is invalid if other than "1" , "3" , or "4" .

3.12.12.11.7.2 (01-01-2023)
Field 01ORG
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If necessary, refer to the return to determine the correct code. Valid codes are:

    IF RETURN SHOWS: CODE
    IRS Subsection 01-25, 29, 50, 60, 70, 71, or Item I, 501(c) box is checked, 1

    Item I is blank
    Research for correct code
    Item I, 4947(a)(1), box is checked 3
    IRS Subsection 91 3
    the 527 box is checked in Item I of the entity section (SS82), 4

  3. If no boxes are checked on Item I and the return does not have a pre-addressed label, research INOLES for the correct subsection. Code accordingly.

3.12.12.11.8 (01-01-2023)

Field 01SS
Sub Section

  1. Field 01SS, Sub Section, is located in blank space of Item I.

3.12.12.11.8.1 (01-01-2023)
Field 01SS
Invalid Conditions

  1. This Field is invalid if other than 00, 02 through 20, 22 through 27, 28, 29, 50, 60, 70, 71, 81, 82, or 91.

3.12.12.11.8.2 (01-01-2023)
Field 01SS
Correction Procedures

  1. Refer to Item I to determine the correct code. Correct any coding or transcription errors.

  2. If no errors are found, research INOLES for the correct code. Valid codes are 00, 02 through 20, 22 through 28, 29, 50, 60, 70, 71, 81, 82, or 91.

  3. If there is no SS on INOLES and the return is for a "National Railroad Retirement Investment Trust" , enter "28" in Field 01SS. If the Tax Period for the "National Railroad Retirement Investment Trust" is prior to 199312, also enter "R" and "V" in Field 01CCC.

  4. If unable to determine correct Sub Section, enter "00" in Field 01SS.

3.12.12.11.9 (01-01-2023)

Field 01NPF
Non-PF Reason Code

  1. Field 01NPF, Non-PF Reason Code, is transcribed from the right margin of Schedule A, Part I.

3.12.12.11.9.1 (01-01-2023)
Field 01NPF
Invalid Conditions

  1. This Field is invalid if other than 01 through 15 or blank.

3.12.12.11.9.2 (01-01-2024)
Field 01NPF Correction Procedures

  1. Correct any coding or transcription errors.

  2. Refer to Schedule A, Part I, to determine the correct code. Valid codes are:

    Subsection Foundation Code NPF Code Box that must be checked
    03 10 01 1
    03 11 02 2
    03 12
    Hospital, Clinic    		 03 3
    03 12
    Research, Lab    		 05 4
    03 13 06 5
    03 14 04 6
    03 15 07 7
    03 15
    Community Trust    		 08 8
    03 25
    Agricultural Organization    		 16 9
    03 16 09 10
    03 18 11 11
    03 21
    Type I checked    		 12 12a
    03 22
    Type II checked    		 13 12b
    03 23
    Type III functionally checked    		 14 12c
    03 24
    Type III non-functionally checked    		 15 12d
    50   03 3
    70   09 9
    60, 71, 91   10 11

    Note:

    If Box 11 is checked one of the Type Boxes described above must also be checked.

    Note:

    If PTA and box 2 is checked and correspondence for Schedule E is needed, research for the correct NPF Code. If the Foundation Code is not 11, change the NPF Code and do not correspond for Schedule E.

    * Use NPF 03 if the organization's name included "Hospital" , "Clinic" , etc.
    ** Use NPF 05 if the organization's name includes "Research" or "Laboratory" , etc.

3.12.12.11.10 (01-01-2023)

Field 01ADC
Audit Code

  1. Field 01ADC, Audit Code, is located on Line 2 of the edit sheet.

3.12.12.11.10.1 (01-01-2023)
Field 01ADC
Invalid Conditions

  1. This Field is invalid if other than "1" , "2" , "3" , or blank.

3.12.12.11.10.2 (01-01-2023)
Field 01ADC
Correction Procedures

  1. Remember we will no longer correspond with the filer for information. Substitute correspond with send the return back to the filer.

  2. Refer to Line 2 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors.

  3. Correct codes are:

    1. Blank—This Field must be blank if Field 01ORG is "9" or the following conditions (b) through (d) do not apply.

    2. 1—Frivolous return and taxpayer has not provided a Schedule A or Field 01NPF is blank.

    3. 2—Schedule A or Non-PF Reason Code is missing.

    4. 3—No reply to FYM mismatch correspondence.

  4. Audit Code Priority: If more than one Audit Code condition is present, the Audit Code with the lowest number takes precedence.

3.12.12.11.11 (01-01-2023)

Field 01GRP
Group Return Code

  1. Field 01GRP, Group Return Code, is transcribed from the right margin of Page 1, Form 990, next to Box HB.

  2. ISRP will transcribe a "1" or "2" which will be converted to a "7" or "8" in GMF processing.

3.12.12.11.11.1 (01-01-2023)
Field 01GRP
Invalid Conditions

  1. This Field is invalid if other than "1" , "2" or blank.

3.12.12.11.11.2 (01-01-2023)
Field 01GRP
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Refer to the return to determine the correct code. Identify a group return in one of the following ways:

    1. Group Return is noted on the return or attachment.

    2. Item H(a) of the entity section is "yes" and the Group Exemption (GEN) is written in Item H(c).

    3. There is a list of subordinates attached.

    4. There is a statement on the return or attachment that all affiliates are included on the group return.

    Note:

    If Item H(a) is checked "No" and Item H(b) is checked "Yes" , DO NOT consider the return a group return.

  3. Valid Group Return Codes are:

    1. Blank—if the return is not for a group.

    2. 1—group return with a list indicating all the affiliates are included, or there is no response to correspondence.

    3. 2—group return with a list indicating only some of the affiliates are included. (Rejects will input FRM49 per (5) below.)

  4. Use Group Return Code "2" if there is an attachment or statement indicating that not all affiliates are included on the return, or if GEN #0229 (Line H(c)) is present. Correspondence is required if a list of affiliates isn't present.

  5. Once a list of affiliates to be included in the filing is received, Rejects will:

    1. Verify the parent's EIN and verify that the parent EIN is on the BMF by using IDRS Command Code INOLES before inputting TC 590.

    2. Input Command Code FRM49, TC 590, Closing Code 14, for each of the affiliates covered by the return.

      Note:

      Transaction Code 590 with Closing Code 14 requires the parent EIN as part of the transaction.

3.12.12.11.12 (01-01-2023)

Field 01COR
Correspondence Indicator

  1. Field 01COR, Correspondence Indicator, is located on Line 4 of the Edit Sheet.

3.12.12.11.12.1 (01-01-2023)
Field 01COR
Invalid Conditions

  1. This Field is invalid if other than "11" , "12" , "13" , "14" , "21" , "22" , "23" , "24" or blank.

3.12.12.11.12.2 (01-01-2023)
Field 01COR
Correction Procedures

  1. Refer to Line 4 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors.

  2. Refer to the return and any attached correspondence to determine the correct code. Correct Correspondence Indicators are:

    1. 11 -Reply with all information Use when the taxpayer's response to our request is complete; all of the information we requested is provided.

    2. 12 - Reply with some information Use when the taxpayer provides some of the information we requested, (Enter CCC "3" .)

    3. 13 -Reply with no information Use when the taxpayer responds to our first inquiry, but does not provide the information we requested, (Enter CCC "3" .)

    4. 14-No Reply Use when the taxpayer does not respond to our request, (Enter CCC "3" .)

    5. 21 -Reply with all information Use when the taxpayer's response to our request for missing IRI items is complete; all of the information we requested is provided.

    6. 22- Reply with some information Use when the taxpayers provides some of information we requested on missing IRI items. (Enter CCC 3 and the appropriate entry in Field 01IRI).

    7. 23- Reply with no information Use when the taxpayers responds on missing IRI items but does not provide the information we requested. (Enter CCC 3 and the appropriate entry in Field 01IRI).

    8. 24- No Reply Use when the taxpayer does not respond to our request for missing IRI items. (Enter CCC 3 and the appropriate entry in Field 01IRI)

3.12.12.11.13 (01-01-2023)

Field 01CRD
Correspondence Received Date

  1. Field 01CRD, Correspondence Received Date, is in Year, Month, Day (YYYYMMDD) format.

  2. Field 01CRD is located on Line 5 of the Edit Sheet. It is used when correspondence was initiated. The entry reflects the date a complete reply was received.

3.12.12.11.13.1 (01-01-2023)
Field 01CRD
Invalid Conditions

  1. This Field is invalid if:

    1. It is not numeric or blank,

    2. It is not in YYYYMMDD format,

    3. It is not in valid century, year, month, day range.

3.12.12.11.13.2 (01-01-2023)
Field 01CRD
Correction Procedures

  1. Refer to Line 5 of the Edit Sheet to determine the correct date. Correct any coding or transcription errors.

  2. Refer to the return and any attached correspondence to determine the correct date.

3.12.12.11.14 (01-01-2023)

Field 01IRI
IRI Code

  1. Field 01IRI is located on page 2 in the upper right margin.

  2. There can be a maximum of 5 – 2 digit codes present for a total of 10 characters.

3.12.12.11.14.1 (01-01-2023)
Field 01IRI
Invalid Conditions

  1. This Field is invalid if other than 2 digit numeric or blank.

3.12.12.11.14.2 (01-01-2023)
Field 01IRI
Correction Procedures

  1. The codes and their meanings are as follows:

    Correspondence Items IRI Code
    Missing Signature 90
    Part VII 87
    Part VIII 88
    Part IX 89
    Part X 80
    Entire or wrong revision of Schedule A 20
    Sch. A Part I 21
    Sch. A Part II 22
    Sch. A Part III 23
    Sch. B 50
    Sch. C 51
    Sch. D Part I 52
    Sch. E 53
    Sch. L 54
    Sch. R 55
    Sch, J 56
    Sch. H 57
    Sch. O 58
    Audited Financial Statement 59

  2. Correct any coding or transcription errors using the above chart.

  3. Check the IRI Codes to ensure the correct codes have been entered. If not, delete the incorrect code(s) and enter the correct codes.

3.12.12.11.15 (01-01-2023)

Field 01CAF
CAF Indicator

  1. Field 01CAF, CAF Indicator, is no longer edited by Document Perfection. If this Field displays, delete the entry.

3.12.12.11.16 (01-01-2023)

Field 01DDP
Daily Delinquency Penalty

  1. Field 01DDP, Daily Delinquency Penalty, is located on Line 7 of the Edit Sheet.

3.12.12.11.16.1 (01-01-2023)
Field 01DDP
Penalty Amounts

  1. The law provides for a daily penalty for failure to file a return (determined with regard to any extension of time for filing) or for filing an incomplete return unless failure is due to reasonable cause.

    Exception:

    Churches not required to file (FRC 06).

    1. For tax years ending on or after July 30, 1996, the penalty is $20 a day. The maximum penalty may be as much as $10,000 or five percent of gross receipts for the year, whichever is less.

    2. For tax years ending before July 30, 1996, the penalty is $10 a day. The maximum penalty may be as much as $5,000 or five percent of gross receipts for the year, whichever is less.

    3. If the organization has gross receipts exceeding $1,000,000.00 for any year the law provides for a penalty of $100 a day. The maximum penalty may be as much as $50,000.

3.12.12.11.16.2 (01-01-2023)
Field 01DDP
Invalid Conditions

  1. This Field is invalid if:

    1. It is not numeric,

    2. The last digit is other than zero and the Tax Period is prior to 198712.

3.12.12.11.16.3 (01-01-2023)
Field 01DDP
Correction Procedures

  1. Refer to Line 7 of the Edit Sheet to determine the correct entry. Correct any coding or transcription errors.

  2. If transcribed correctly and penalty was computed by a Revenue Officer or Examination, SSPND 640 and prepare Form 4227. Annotate on Form 4227 "cancel to Exam" . DO NOT change the DDP amount unless instructed by the preparer to do so.

3.12.12.11.17 (01-01-2023)

Fields 01SCA and SCB
Schedule Indicator Codes

  1. Field 01SCA and SCB Schedule Indicator Codes are transcribed from the top of Page 3.

  2. This Field is edited based on the answers to the questions in Part IV. This Field is edited with an alpha/numeric character for each schedule that is attached and not blank. If more than 20 characters are present in Field 01SCA, Field 01SCB will need to be used. This is due to constraints on the ERS Screen display.

3.12.12.11.17.1 (01-01-2023)
Fields 01SC and SCB
Invalid Conditions

  1. These Fields are invalid if not alpha, numeric or blank.

    Note:

    We no longer accept any substitute schedules. The only exception are forms and schedules that are prepared that are exactly like official IRS forms and schedules.

3.12.12.11.17.2 (01-01-2024)
Fields 01SCA and SCB
Correction Procedures

  1. Remember we will no longer correspond with the filer for information. Substitute correspond with send the return back to the filer.

  2. Refer to the top of Page 3 to determine the correct code(s). Correct any coding or transcription errors. Correct codes are:

    1. Blank—If there are no required schedules.

    2. A, B, C, D, D1, E, F, G, H, I, J, K, L, M, N, O, or R must be edited if a complete schedule is attached.

      Note:

      Only enter the SIC Code if the Schedule is present. If corresponding for a missing schedule only enter the SIC Code if a complete schedule is sent in with a reply.

    3. If the question on Line 6, Part IV is yes, Schedule D 1 is required.

3.12.12.11.18 (01-01-2023)

Field 01PRE
Preparation Indicator

  1. Field 01PRE, Preparation Indicator, is transcribed from the bottom right margin of the Preparers PTIN box.

3.12.12.11.18.1 (01-01-2023)
Field 01PRE
Invalid Conditions

  1. This Field is invalid if other than "1" or blank.

3.12.12.11.18.2 (01-01-2023)
Field 01PRE
Correction Procedures

  1. Refer to the signature area to determine the correct code. Correct any coding or transcription errors. Correct codes are:

    1. Blank—If the signature or name of the preparer is not present.

    2. 1—If the signature, name of the preparer, or firm name is present.

      Note:

      A paid preparer may sign the original return by rubber stamp, mechanical device, or computer software.

3.12.12.11.19 (01-01-2023)

Field 01PSN
Preparer PTIN

  1. Field 01PSN, Tax Preparer PTIN, is transcribed from the preparer PTIN box in the signature portion of the return.

  2. The entries are any combination of numerics except all "zeros" or all " nines" . The first character may be a " P" .

3.12.12.11.19.1 (01-01-2023)
Field 01PSN
Invalid Conditions/ Correction Procedures

  1. Field 01PSN is invalid if the first position is other than numeric or "P" .

  2. Field 01PSN is invalid if the Field is all zeroes or all nines or the first position is "P" and the remaining positions are all zeroes or all nines.

  3. Field 01PSN is invalid if other than the first position is not numerics.

  4. Delete the Field. Do not attempt to correct the Field.

3.12.12.11.20 (01-01-2023)

Field 01PEN
Preparer EIN

  1. Field 01PEN, Tax Preparer EIN, is transcribed from the preparer EIN box in the signature portion of the return.

  2. The entries are any combination of numerics except all "zeros" or all " nines" . The first character may be a " P" .

3.12.12.11.20.1 (01-01-2023)
Field 01PEN
Invalid Conditions/ Correction Procedures

  1. Field 01PEN is invalid if the Field is all zeros or all nines.

  2. Field 01PEN is invalid if it is not all numerics.

  3. Delete the Field. Do not attempt to correct the Field.

3.12.12.11.21 (01-01-2023)

Field 01PTN
Preparer Telephone Number

  1. Field 01PTN Preparer Telephone Number is transcribed from the Preparer Block form Page 1, Form 990, Preparers Phone Number.

3.12.12.11.21.1 (01-01-2023)
Field 01PTN
Invalid Conditions

  1. This Field is invalid if not 10 digits, all numeric.

3.12.12.11.21.2 (01-01-2023)
Field 01PTN
Correction Procedures

  1. If less than 10 digits or unable to determine the correct phone number, Delete Field 01PTN.

3.12.12.12 (01-01-2023)

Section 02
Data Address Fields

  1. Section 02 contains address changes and the In-Care-of-Name Line.

    If... Then...
    The INOLES address is the same as the address on the return, Delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, Delete the Address only.
    The INOLES address is different from the address on the return, Research ENMOD for a pending address change, TC 014.
    A pending address change is found on ENMOD, Delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, Delete the Address only.
    No pending address is found on ENMOD. SSPND 320 to Entity Control for address change.
3.12.12.12.1 (01-01-2023)

Section 02
Field Descriptions

  1. Listed below are the Fields contained in Section 02 showing the Field designator, title, location on the return, and maximum length:



    Field

    Field TITLE

    LOCATION    		 MAX.
    LENGTH
    02CON Care of Name Entity Section 35
    02FAD Foreign Address Entity Section 35
    02ADD Street Address Entity Section 35
    02CTY City Entity Section 22
    02ST State Entity Section 2
    02ZIP ZIP Code Entity Section 12

3.12.12.12.2 (01-01-2023)

Field 02CON
In Care of Name Line

  1. Field 02CON, In Care of Name Line, is located in the Entity Section of the return.

  2. Field 02CON has 35 positions and the valid characters are alpha, numeric, ampersand, dash, slash or percent.

    Note:

    The first character of the "in-care-of" name must be alpha or numeric.

3.12.12.12.2.1 (01-01-2023)
Invalid Conditions

  1. This Field is invalid if any of the following conditions exist:

    1. The first position is a % sign and the second position is not blank.

    2. The first character of the "in-care-of" name is not alpha or numeric.

    3. There are two consecutive blanks between significant characters.

3.12.12.12.2.2 (01-01-2023)
Correction Procedure

  1. Check for transcription errors and correct as needed.

    If... Then...
    A % (percent) is in the first position,

    1. Verify there is a blank in the second position.

    2. If not blank enter a blank followed by the "in-care-of" name beginning with an alpha or numeric in Field 02CON.
    A blank is in the first position,

    1. Delete blank.

    2. Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON.
    The first character of the "in-care-of" name is not alpha or numeric,

    1. Verify "in-care-of" name on return.

    2. Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON
    Two consecutive blanks present between significant characters,

    1. Delete any unnecessary blanks in Field 02CON.
3.12.12.12.3 (01-01-2024)

Field 02FAD
Foreign Address

  1. Field 02FAD is located in the Entity Address Section of the return. This Section will contain data when a foreign address is present on the return. Field 02FAD will not be present on "G" Coded returns.

  2. Code & Edit will use //$ to identify the beginning and ending of a foreign country code. For example /EI/$ is edited for Ireland and /GM/$ is edited for Germany.

3.12.12.12.3.1 (01-01-2023)
Field 02FAD
Invalid Conditions

  1. This Field is invalid if any of the following conditions exist:

    1. The Field contains other than alpha, numeric or special characters,

    2. The first position is blank,

    3. Any character follows two consecutive blanks,

    4. There are more than 35 characters present for this Field on the return.

    Note:

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

3.12.12.12.3.2 (01-01-2023)
Field 02FAD
Correction Procedures

  1. 1. Correct all coding and transcription errors.

    If... Then...
    Field 02FAD is present

    1. GETSEC 02

    2. Ensure Field 02CTY contains a foreign country code and Field 02ST contains a "." (period/space)
    A foreign address is not present on the return

    1. SSPND 610

    2. Renumber return to domestic.

  2. If Form 8822 (Change of Address) is attached to the return, compare the name and address information on the Form 8822 to the return.

    If... Then...
    The information is the same Take no action and continue processing.
    The information is different

    1. Detach Form 8822.

    2. Route to Entity Control on Form 4227 or follow local procedures.

    3. Annotate on Form 4227, "CHANGE OF ADDRESS PER FORM 8822. "

    Note:

    The lead Tax Examiner is required to batch all Forms 8822 daily and send them to Entity Control for expedite processing.
3.12.12.12.4 (01-01-2023)

Field 02ADD
Street Address

  1. Field 02ADD, Street Address, is located in the Entity Section of the return. This section will contain data on non-preaddressed returns when the address change box has been checked or on preaddressed labels when a change has been indicated.

3.12.12.12.4.1 (01-01-2023)
Field 02ADD
Invalid Conditions

  1. This Field is invalid if any of the following conditions exist:

    1. The street address is present and the first position is blank,

    2. Any character not alphabetic, numeric, blank, hyphen, or slash is present,

    3. There are two consecutive blanks followed by valid characters,

    4. The first position is not alphabetic or numeric.

3.12.12.12.4.2 (01-01-2023)
Field 02ADD
Correction Procedures

  1. Check the screen entry with the entry on the return and attachments. Correct any coding or transcription errors.

  2. If the Field cannot be perfected, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.

3.12.12.12.5 (01-01-2023)

Field 02CTY
City

  1. Field 02CTY, City, is located in the entity section of the return.

3.12.12.12.5.1 (01-01-2023)
Major City Code

  1. Certain cities within each state are designated "Major Cities" and are assigned a special code of two alpha characters.

    1. The Major City Code represents both the city and state.

    2. ISRP will enter the Major City Code as appropriate.

    3. It is transcribed with no intervening blanks and no other characters in the City or State Fields.

3.12.12.12.5.2 (01-01-2023)
Field 02CTY
Invalid Conditions

  1. This Field is invalid if:

    1. Any character not alphabetic or blank is present,

    2. City is present and the first position is blank,

    3. City is present and the second and third positions are blank,

    4. Any characters follow the first two adjoining blanks,

    5. An invalid Major City Code is present,

    6. Fewer than three characters are present unless a valid Major City Code is present.

  2. Refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations, for valid Major City Codes.

3.12.12.12.5.3 (01-01-2023)
Field 02CTY
Correction Procedures

  1. Compare the screen entry with the entry on the return and attachments. Correct any coding or transcription errors.

  2. If unable to correct, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.

3.12.12.12.6 (01-01-2023)

Field 02ST
State

  1. Field 02ST, State, is located in the entity section of the return.

3.12.12.12.6.1 (01-01-2023)
Field 02ST
Invalid Conditions

  1. This Field is invalid if it is not contained in the State Code Table in Document 7475.

3.12.12.12.6.2 (01-01-2023)
Field 02ST
Correction Procedures

  1. Check the Field on the screen with the entry on the return and attachments. Correct any coding or transcription errors.

  2. If unable to perfect, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.

3.12.12.12.7 (01-01-2023)

Field 02ZIP
ZIP Code

  1. Field 02ZIP is the ZIP Code. It is located in the entity section of the return.

3.12.12.12.7.1 (01-01-2023)
Field 02ZIP
Invalid Conditions

  1. This Field is invalid if:

    1. Blank.

    2. The fourth and fifth position are 00.

3.12.12.12.7.2 (01-01-2023)
Field 02ZIP
Correction Procedures

  1. Check the Field on the screen with the entry on the return. Correct any coding or transcription errors.

  2. If a valid ZIP Code is not on the return, check any attachments and envelope. Research INOLES, refer to Document 7475.

  3. If a valid ZIP Code cannot be located, use the first three digits of the ZIP Code for the city or state and 01 for the fourth and fifth digits.

3.12.12.12.8 (01-01-2023)

Section 03
Field Descriptions

  1. All of the Fields in this section and are located in Part III.

  2. Listed below are the Fields contained in Section 03 showing the Field designator, title, location on the return, and maximum length:




    Field


    Field TITLE    		 LINE
    NO.
    990    		 MAX.
    LENGTH
    0332 Did Organization Undertake Significant Part III, Line 2 1
    0333 Did Organization Cease Conducting Part III, Line 3 1
    0334A Exempt Purpose Code 1 Part III, Line 4a 5
    0334B Exempt Purpose Code 2 Part III, Line 4b 5
    0334C Exempt Purpose Code 3 Part III, Line 4c 5

3.12.12.12.9 (01-01-2024)

Section 03
Invalid Conditions/
Correction Procedures

  1. These Fields are invalid if they are not all numeric or blank.

  2. Refer to the return to verify the entry. Correct any coding or transcription errors.

    Note:

    The Exempt Purpose Codes are not currently being used and will be blank.

3.12.12.13 (01-01-2023)

Section 04
Field Descriptions

  1. Listed below are the Fields contained in Section 04 showing the Field designator, title, location on the return, and maximum length:




    Field


    Field TITLE

    LINE
    NO.

    990    		 MAX.
    LENGTH
    041 Is Organization 501(c) (3) or 4947(a)(1)? Part IV, Line 1 1
    042 Schedule B Code Part IV, Line 2 1
    043 Engage in Political Activity? Part IV, Line 3 1
    044 Engage in Lobbying Activity? Part IV, Line 4 1
    045 Subject to Section 6033(e) Notice? Part IV, Line 5 1
    046 Maintain Donor Advised Funds? Part IV, Line 6 1
    047 Receive or Hold Conservation Easements? Part IV, Line 7 1
    048 Maintain Collections? Part IV, Line 8 1
    049 Provide Credit Counseling? Part IV, Line 9 1
    0410 Hold Assets or Endowments? Part IV, Line 10 1
    0411A Land, Buildings and Equipment? Part IV, Line 11a 1
    0411B Investments Other Securities? Part IV, Line 11b 1
    0411C Investments Program Related? Part IV, Line 11c 1
    0411D Other Assets Part IV, Line 11d 1
    0411E Other Liabilities? Part IV, Line 11e 1
    0411F Separate or Consolidated Financial Statements? Part IV, Line 11F 1
    0412A Separate Independent Audited Financial? Part IV, Line 12a 1
    0412B Consolidated Independent Audited Financial? Part IV, Line 12b 1
    0413 Is the Organization a School? Part IV, Line 13 1
    0414A Maintain an Office? Part IV, Line 14a 1
    0414B Have Aggregate Revenues or Expenses? Part IV, Line 14b 1
    0415 Report more than $5,000 on Part IX, Line 3 for ORGS Outside US? Part IV, Line 15 1
    0416 Report more than $5,000 on Part IX, Line 3 for Individuals Outside US? Part IV, Line 16 1
    0417 Report more than $15,000 on Part IX, Line 11e? Part IV, Line 17 1
    0418 Report more than $15,000 on Part VIII, Line 1c and 8a? Part IV, Line 18 1
    0419 Report more than $15,000 on Part VIII, Line 9a? Part IV, Line 19 1
    0420A Operate Hospitals? Part IV, Line 20a 1
    0420B Audited Financial Statement? Part IV, Line 20b 1
    0421 Report more than $5,000 on Part IX, Line 1? Part IV, Line 21 1
    0422 Report more than $5,000 on Part IX, Line 2? Part IV, Line 22 1
    0423 Answer yes to Questions 3, 4 or 5? Part IV, Line 23 1
    0424A Tax Exempt Bonds Outstanding? Part IV, Line 24a 1
    0424B Invest any Net Proceeds? Part IV, Line 24b 1
    0424C Maintain an Escrow Account? Part IV, Line 24c 1
    0424D Act on Behalf of Issuer? Part IV, Line 24d 1
    0425A 501(c)(3) and 501(c)(4) Orgs Engaged in Excess Benefit Transaction? Part IV, Line 25a 1
    0425B Become Aware that it Engaged in Excess Benefit Transaction? Part IV, Line 25b 1
    0426 Loan to or by a Current/Former Officer/Director? Part IV, Line 26 1
    0427 Provide Grant or Other? Part IV, Line 27 1
    0428A Transaction with Current/Former Officer? Part IV, Line 28a 1
    0428B Transaction with Family Member? Part IV, Line 28b 1
    0428C Transaction with Entity or Current/Former Officer? Part IV, Line 28c 1
    0429 Receive or Accrue more than $25,000 in Non-Cash? Part IV, Line 29 1
    0430 Receive or Accrue Contributions of Art? Part IV, Line 30 1
    0431 Liquidate, Terminate or Dissolve? Part IV, Line 31 1
    0432 Sell, Exchange, Dispose of? Part IV, Line 32 1
    0433 Own 100% of an Entity? Part IV, Line 33 1
    0434 Related to any Tax Exempt or Taxable Entity? Part IV, Line 34 1
    0435A Controlled Entity within 512(b)(13)? Part IV, Line 35a 1
    0435B Receive Payment or Engage in Transaction Within 512(b)(13)? Part IV, Line 35b 1
    0436 Make any Transfers? Part IV, Line 36 1
    0437 Conduct more than 5%? Part IV, Line 37 1
    0438 Complete Schedule O? Part IV, Line 38 1

3.12.12.13.1 (01-01-2023)

Section 04
Invalid Conditions/
Correction Procedures

  1. These Fields are invalid if they are not all 1, 2 or blank.

  2. 1 = yes, 2 = no, blank = blank or both boxes checked.

  3. Refer to the return to verify the entry. Correct any coding or transcription errors.

  4. See Exhibit 3.12.12-8 for additional information and IRI correspondence.

3.12.12.14 (01-01-2023)

Section 05
Field Descriptions

  1. Listed below are the Fields contained in Section 05 showing the Field designator, title, and location on the return. Money Fields are Dollars Only and can be Positive or Negative.


    Field
    Field
    TITLE    		 LINE No.
    990
    Field
    Length
    051A Number of Forms 1096 Part V, Line 1a 6
    051B Number of Forms W-2G Part V, Line 1b 6
    051C Comply with Backup Withholding Rules? Part V, Line 1c 1
    052A Number of Employees Reported on W-3? Part V, Line 2a 6
    052B File all Required Employment Returns? Part V, Line 2b 1
    053A Unrelated Business income >$1,000? Part V, Line 3a 1
    053B If Yes Has a 990-T been filed? Part V, Line 3b 1
    054A Maintain an Interest? Part V, Line 4a 1
    055A Party to a Prohibited Tax Shelter? Part V, Line 5a 1
    055B Taxable Party Notify ORG? Part V, Line 5b 1
    055C If Yes did ORG file Form 8886–T? Part V, Line 5c 1
    056A Annual Gross Receipts Normally >$100,000 Part V, Line 6a 1
    056B If Yes did ORG Include with Solicitations? Part V, Line 6b 1
    057A $75 Partly Contribution/Goods/Services Part V, Line 7a 1
    057B If Yes did ORG Notify Donor? Part V, Line 7b 1
    057C Sell, Exchange, or Otherwise Dispose of? Part V, Line 7c 1
    057D Number of Forms 8282? Part V, Line 7d 4
    057E Receive any Funds? Part V, Line 7e 1
    057F Pay Premiums? Part V, Line 7f 1
    057G Contributions of Qualified Intellectual Property? Part V, Line 7g 1
    057H Did ORG File Form 1098-C? Part V, Line 7h 1
    058 Sponsoring Orgs, 509(a)(3) Excess Business Holdings? Part V, Line 8 1
    059A Make Taxable Distributions Under 4966? Part V, Line 9a 1
    059B Make Distribution to Donor? Part V, Line 9b 1
    0510A Initiation Fees and Capital Contributions? Part V, Line 10a 13
    0510B Gross Receipts for Public use of Club Facilities Part V, Line 10b 13
    0511A Gross Income from Members or Shareholders? Part V, Line 11a 13
    0511B Gross Income from Other Sources Part V, Line 11b 13
    0512A 4947(a)(1) Filing 990 in lieu of 1041? Part V, Line 12a 1
    0512B Amount of Tax Exempt Interest Part V, Line 12b 13
    0513A Licensed to issue Qualified Health Plans Part V, Line 13a 1
    0513B Aggregate Amount of Reserves to Maintain Part V, Line 13b 15
    0513C Aggregate Amount of Reserves on Hand Part V, Line 13c 15
    0514A Receive Payments for Indoor Tanning Part V, Line 14a 1
    0514B Filed Form 720 to Report Payments Part V, Line 14b 1

3.12.12.14.1 (01-01-2023)

Section 05
Invalid Conditions/
Correction Procedures

  1. These Fields are invalid if they are not all numeric or blank. Yes/No questions are invalid if other than "1" , "2" or blank.

  2. Refer to the return to verify the entry. Correct any coding or transcription errors.

  3. For Yes/No questions, "1" = Yes, "2" = No, and blank = no box checked or both boxes checked.

  4. See Exhibit 3.12.12-8 for additional information and IRI correspondence.

  5. Fields 051A and 051B are invalid if not numeric and can have up to six characters. If any characters in these Fields are not numeric delete the invalid characters.

3.12.12.15 (01-01-2023)

Section 06
Field Descriptions

  1. Section 06 Fields are located in Form 990 Part VI.

  2. Listed below are the Fields contained in Section 06 showing the Field designator, title, and location on the return:


    Field
    Field
    TITLE    		 LINE No.
    990    		 Field
    Length
    061A Voting Members of Governing Body Part VI, Section A, Line 1a 6
    061B Independent Voting Members Part VI, Section A, Line 1b 6
    062 Officer, Director, Trustee have Family Relationship? Part VI, Section A, Line 2 1
    063 Delegate Control over Management? Part VI, Section A, Line 3 1
    064 Make Significant Changes to ORG Docs? Part VI, Section A, Line 4 1
    065 Become aware of a Material Diversion? Part VI, Section A, Line 5 1
    066 Have Members or Stockholders? Part VI, Section A, Line 6 1
    067A Members, Stockholders or Other Persons who Elect? Part VI, Section A, Line 7a 1
    067B Decisions Subject to Approval By Members? Part VI, Section A, Line 7b 1
    0615A Determining Compensation for CEO, Executive Director? Part VI, Section B, Line 15a 1

3.12.12.15.1 (01-01-2023)

Section 06
Invalid Conditions/
Correction Procedures

  1. Question Fields are invalid if other than "1" , "2" or blank.

  2. Refer to the return to determine the correct Question Code. Correct any coding or transcription errors

  3. Correct Question Codes are:

    1. 1—If the "yes" box is checked.

    2. 2—If the "no" box is checked.

    3. Blank—If neither box is checked, both boxes are checked or "not applicable" .

  4. Fields 061A and 061B are invalid if not numeric and can have up to six characters. If any characters in these Fields are not numeric delete the invalid characters.

3.12.12.15.2 (01-01-2023)

Section 07
Field Descriptions

  1. Section 07 Fields are located in Form 990 Part VII.

  2. Listed below are the Fields contained in Section 07 showing the Field designator, title, and location on the return.


    Field
    Field
    TITLE    		 LOCATION
    ON
    990
    Field
    LENGTH
    071BD Total Reportable Compensation from ORG. Part VII, Section A, Line 1d Col. (D) 13
    071BE Total Reportable Compensation from Related ORG. Part VII, Section A, Line 1d Col. (E) 13
    071BF Total Other Compensation from ORG and Related ORG. Part VII, Section A, Line 1d Col. (F) 13
    07A2 Total Individuals who Received >$100,000 Part VII, Section A, Line 2 6
    07B2 Total Independent Contractors who Received >$100,000 Part VII, Section B, Line 2 6

3.12.12.15.2.1 (01-01-2023)
Section 07
Invalid Conditions/
Correction Procedures

  1. All Fields are invalid if they are other than numeric or blank.

  2. Correct any coding or transcription errors.

  3. See Exhibit 3.12.12-8 for IRI Correspondence instructions.

  4. There is a programming problem that is being corrected. Fields 07A2 and 07B2 should be valid if blank. If a return falls out because these Fields are blank, enter 6–9s to clear the error.

3.12.12.15.3 (01-01-2023)

Section 08
Field Descriptions

  1. Section 08 Fields are located in Form 990 Part VIII.

  2. All Section 08 Fields are dollars only or numeric and may be either positive or negative.

  3. Listed below are the Fields contained in Section 08 showing the Field designator, title, and location on the return. All Fields are 13 positions:

    Field
    Field
    TITLE    		 LOCATION
    ON
    990
    Field
    LENGTH
    081HA Total Contributions, Gifts, Grants Part VIII, Line 1h, Col. (A) 13
    082A Program Service Revenue a Business Code Part VIII, Line 2a 6
    082AA Program Service Revenue a Total Revenue Part VIII, Line 2a Col. (A) 13
    082B Program Service Revenue b Business Code Part VIII, Line 2b 6
    082BA Program Service Revenue b Total Revenue Part VIII, Line 2b Col. (A) 13
    082C Program Service Revenue c Business Code Part VIII, Line 2c 6
    082CA Program Service Revenue c Total Revenue Part VIII, Line 2c Col. (A) 13
    082D Program Service Revenue d Business Code Part VIII, Line 2d 6
    082DA Program Service Revenue d Total Revenue Part VIII, Line 2d Col. (A) 13
    082E Program Service Revenue e Business Code Part VIII, Line 2e 6
    082EA Program Service Revenue e Total Revenue Part VIII, Line 2e Col. (A) 13
    08FA Program Service Revenue f Total Revenue Part VIII, Line 2f Col. (A) 13
    082G Program Service Revenue Total Part VIII, Line 2g 13
    083A Investment Income Part VIII, Line 3 Col. (A) 13
    084A Tax Exempt Bond Proceeds Part VIII, Line 4 Col. (A) 13
    085A Royalties Part VIII, Line 5 Col. (A) 13
    086AR Gross Rents-Real Part VIII, Line 6a (real) 13
    086AP Gross Rents-Personal Part VIII, Line 6a (pers) 13
    086BR Less Rental Expenses-Real Part VIII, Line 6b (real) 13
    086BP Less Rental Expenses-Personal Part VIII, Line 6b (pers) 13
    086CR Rental Income-Real Part VIII, Line 6c (real) 13
    >>>> Rental Income Underprint Amount   13
    086CP Rental Income-Personal Part VIII, Line 6c (pers) 13
    086DA Net Rental Income Part VIII, Line 6d Col. (A) 13
    >>>> Net Rental Income Underprint Amount   13
    087AS Gross Amount from Sales of Securities Part VIII, Line 7a (sec) 13
    087AO Gross Amount from Sales of Assets Other Part VIII, Line 7a (other) 13
    087BS Cost or Other Basis and Sales Securities Part VIII, Line 7b (sec) 13
    087BO Cost or Other Basis and Sales Other Part VIII, Line 7b (other) 13
    087CS Gain or Loss Securities Part VIII, Line 7c (sec) 13
    >>>> Gain or Loss Securities Underprint Amount   13
    087CO Gain or Loss Other Part VIII, Line 7c (other) 13
    >>>> Gain or Loss Other Underprint Amount   13
    087DA Net Gain or Loss Part VIII, Line 7d Col. (A) 13
    088A Gross Income from Fundraising Events Part VIII, Line 8a 13
    088B Less Direct Expenses Part VIII, Line 8b 13
    088CA Net Income or Loss from Fundraising Part VIII, Line 8a Col. (A) 13
    >>>> Net Income or Loss Underprint Amount   13
    089A Gross Income from Gaming Part VIII, Line 9a 13
    089B Less Direct Expenses Part VIII, Line 9b 13
    089CA Net Income/Loss from Gaming Part VIII, Line 9c Col. (A) 13
    >>>> Net Income/Loss from Gaming Underprint   13
    0810A Gross Sales from Inventory Part VIII, Line 10a 13
    0810B Less Cost of Goods Sold Part VIII, Line 10b 13
    0810C Net Income or Loss from Sales Part VIII, Line 10c 13
    >>>> Net Income or Loss from Sales Underprint   13
    0811A Miscellaneous Revenue a Business Code Part VIII, Line 11a 6
    08A11 Miscellaneous Revenue a Total Revenue Part VIII, Line 11a Col. (A) 13
    0811B Miscellaneous Revenue b Business Code Part VIII, Line 11b 6
    08B11 Miscellaneous Revenue b Total Revenue Part VIII, Line 11b Col. (A) 13
    0811C Miscellaneous Revenue c Business Code Part VIII, Line 11c 6
    08C11 Miscellaneous Revenue c Total Revenue Part VIII, Line 11c Col. (A) 13
    0811D Miscellaneous Revenue d Total Revenue Part VIII, Line 11d Col. (A) 13
    0811E Miscellaneous Revenue e Total Part VIII, Line 11e 13
    0812A Total Revenue Part VIII, Line 12 Col. (A) 13
    >>>> Total Revenue Underprint   13

3.12.12.15.3.1 (01-01-2023)
Section 08
Invalid Conditions/
Correction Procedures

  1. These Fields are invalid if they are not all numeric or blank.

  2. Refer to the return to verify the entries. Correct any coding or transcription errors.

    Note:

    Remove any non-numeric entries in the Business Code Fields, such as period(s). Also delete the Business Code Fields if they are less than six digits/numeric and it's not a misplaced entry.

  3. See Exhibit 3.12.12-8 for IRI correspondence procedures.

3.12.12.15.4 (01-01-2023)

Section 09
Field Descriptions

  1. Section 09 Fields are located 990 Part IX.

  2. Listed below are the Fields contained in Section 09 showing the Field designator, title, and location on the return. All Fields are dollars only:

    Field
    Field
    TITLE    		 LOCATION
    ON Form 990
    Field
    LENGTH
    091A Grants to Gov./Orgs in U.S. Part IX, Line 1 Col. (A) 13
    092A Grants and Other Assistance in U.S. Part IX, Line 2 Col. (A) 13
    093A Grants and Other Assistance Outside U.S. Part IX, Line 3 Col. (A) 13
    094A Benefits Paid to or for Members Part IX, Line 4 Col. (A) 13
    095A Compensation of Current Officers, Directors Part IX, Line 5 Col. (A) 13
    096A Compensation to Disqualified Persons Part IX, Line 6 Col. (A) 13
    097A Other Salaries and Wages Part IX, Line 7 Col. (A) 13
    098A Pension Plan Contributions Part IX, Line 8 Col. (A) 13
    099A Other Employee Benefits Part IX, Line 9 Col. (A) 13
    0910A Payroll Taxes Part IX, Line 10 Col. (A) 13
    0911A Fees for Services Management Part IX, Line 11a Col. (A) 13
    0911B Fees for Services Legal Part IX, Line 11b Col. (A) 13
    0911C Fees for Services Accounting Part IX, Line 11c Col. (A) 13
    0911D Fees for Services Lobbying Part IX, Line 11d Col. (A) 13
    0911E Fees for services Professional Fundraising Part IX, Line 11e Col. (A) 13
    0911F Fees for Services Investment Management Part IX, Line 11f Col. (A) 13
    0911G Fees for Services Other Part IX, Line 11g Col. (A) 13
    0912A Advertising Part IX, Line 12 Col. (A) 13
    0913A Office Expenses Part IX, Line 13 Col. (A) 13
    0914A Information Technology Part IX, Line 14 Col. (A) 13
    0915A Royalties Part IX, Line 15 Col. (A) 13
    0916A Occupancy Part IX, Line 16 Col. (A) 13
    0917A Travel Part IX, Line 17 Col. (A) 13
    0918A Payments of Travel or Entertainment Part IX, Line 18 Col. (A) 13
    0919A Conferences, Conventions and Meetings Part IX, Line 19 Col. (A) 13
    0920A Interest Part IX, Line 20 Col. (A) 13
    0921A Payments to Affiliates Part IX, Line 21 Col. (A) 13
    0922A Depreciation, Depletion, etc. Part IX, Line 22 Col. (A) 13
    0923A Insurance Part IX, Line 23 Col. (A) 13
    0924A Other Expenses a Part IX, Line 24a Col. (A) 13
    0924B Other Expenses b Part IX, Line 24b Col. (A) 13
    0924C Other Expenses c Part IX, Line 24c Col. (A) 13
    0924D Other Expenses d Part IX, Line 24d Col. (A) 13
    0924E Other Expenses e Part IX, Line 24e Col. (A) 13
    0924F Other Expenses f Part IX, Line 24f Col. (A) 13
    0925A Total functional Expenses Part IX, Line 25 Col. (A) 13
    >>>> Total Functional Expenses Underprint   13

3.12.12.15.4.1 (01-01-2023)
Section 09
Invalid Conditions/
Correction Procedures

  1. Section 09 Fields are all dollars and can be positive or negative

  2. Refer to the return to determine the correct entry.

  3. See Exhibit 3.12.12-8 for IRI correspondence instructions.

3.12.12.15.5 (01-01-2023)

Section 10
Field Descriptions

  1. All of the Fields in Section 10 are dollars only and are positive or negative.

  2. Listed below are the Fields contained in Section 10 showing the Field designator, title, location on the return, and maximum length:

    Field
    NAME
    Field
    TITLE
    LINE
    NO.
    990    		 MAX.
    LENGTH
    101B Cash Non Interest Part X, Line 1, Col. (B) 13
    102B Savings and Temp. Cash Investments Part X, Line 2, Col. (B) 13
    103B Pledges and Grants Receivable Part X, Line 3, Col. (B) 13
    104B Accounts Receivable Net Part X, Line 4, Col. (B) 13
    105B Receivables from Current and Former Part X, Line 5, Col. (B) 13
    106B Receivables from Disqualified Part X, Line 6, Col. (B) 13
    107B Notes and Loans Receivable Part X, Line 7, Col. (B) 13
    108B Inventories for Sale or Use Part X, Line 8, Col. (B) 13
    109B Prepaid Expenses Part X, Line 9, Col. (B) 13
    1010C Land Build. and Equipment Part X, Line 10c, Col. (B) 13
    1011B Investments Publicly Traded Part X, Line 11, Col. (B) 13
    1012B Investments Other Part X, Line 12, Col. (B) 13
    1013B Investments Program Related Part X, Line 13, Col. (B) 13
    1014B Intangible Assets Part X, Line 14, Col. (B) 13
    1015B Other Assets Part X, Line 15, Col. (B) 13
    1016A Total Assets (BOY) Part X, Line 16, Col. (A) 13
    1016B Total Assets (EOY) Part X, Line 16, Col. (B) 13
    1017B Accounts Payable and Secured Expenses Part X, Line 17, Col. (B) 13
    1018B Grants Payable Part X, Line 18, Col. (B) 13
    1019B Deferred Revenue Part X, Line 19, Col. (B) 13
    1020B Tax Exempt Bond Liabilities Part X, Line 20, Col. (B) 13
    1021B Escrow Account Liability Part X, Line 21, Col. (B) 13
    1022B Payable to Current Part X, Line 22, Col. (B) 13
    1023B Secured Mortgages and Notes Part X, Line 23, Col. (B) 13
    1024B Unsecured Notes and Loans Payable Part X, Line 24, Col. (B) 13
    1025B Other Liabilities Part X, Line 25, Col. (B) 13
    1026A Total Liabilities (BOY) Part X, Line 26, Col. (A) 13
    1026B Total Liabilities (EOY) Part X, Line 26, Col. (B) 13
    1027B Unrestricted Net Assets Part X, Line 27, Col. (B) 13
    1028B Temp. Restricted Net Assets Part X, Line 28, Col. (B) 13
    1029B Per. Restricted Net Assets Part X, Line 29, Col. (B) 13
    1030B Capital Stock or Trust Part X, Line 30, Col. (B) 13
    1031B Paid in or Capital Surplus Part X, Line 31, Col. (B) 13
    1032B Retained Earnings Part X, Line 32, Col. (B) 13
    1033A Total Net Assets or Fund Balances (BOY) Part X, Line 33, Col. (A) 13
    >>>> Total Net Assets or Fund Balances (BOY) Underprint   13
    1033B Total Net Assets or Fund Balances (EOY) Part X, Line 33, Col. (B) 13
    >>>> Total Net Assets or Fund Balances (EOY) Underprint   13
    1034B Total Liabilities and Net Assets/Fund Balances Part X, Line 34, Col. (B) 13

3.12.12.15.5.1 (01-01-2023)
Section 10
Invalid Conditions/
Correction Procedures

  1. These Fields are invalid if they are not all numeric or blank.

  2. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.15.6 (01-01-2023)

Section 11
Field Descriptions

  1. All of the Fields in Section 11 are dollars only and are positive or negative.

  2. Listed below are the Fields contained in Section 11 showing the Field designator, title, location on the return, and maximum length:




    Field


    Field TITLE

    LINE
    NO.

    990    		 MAX.
    LENGTH
    11TO Type of Organization Schedule A, Part I, Line 12, a – d checkbox 1
    11E Written Determination Type I, II or III Schedule A, Part I, Line 12e checkbox 1
    11F Number of Supported Organizations Schedule A, Part I, Line 12f 3
    11GA2 EIN A Schedule A, Part I, Line 12g, Row A Column (ii) 9
    11GA3 Type of Organization Schedule A, Part I, Line 12g, Row A, Column (iii) 1
    11GA4 Listed in Governing Document Schedule A, Part I, Line 12g, Row A, Column (iv) 1
    11GA5 Amount of Support A Schedule A, Part I, Line 12g, Row A, Column (v) 13
    11GB2 EIN B Schedule A, Part I, Line 12g, Row B Column (ii) 9
    11GB3 Type of Organization Schedule A, Part I, Line 12g, Row B, Column (iii) 1
    11GB4 Listed in Governing Document Schedule A, Part I, Line 12g, Row B, Column (iv) 1
    11GB5 Amount of Support B Schedule A, Part I, Line 12g, Row B, Column (v) 13
    11GC2 EIN C Schedule A, Part I, Line 12g, Row C, Column (ii) 9
    11GC3 Type of Organization Schedule A, Part I, Line 12g, Row C, Column (iii) 1
    11GC4 Listed in Governing Document Schedule A, Part I, Line 12, Row C, Column (iv) 1
    11GC5 Amount of Support C Schedule A, Part I, Line 12g, Row C, Column (v) 13
    11GD2 EIN D Schedule A, Part I, Line 12g, Row D, Column (ii) 9
    11GD3 Type of Organization Schedule A, Part I, Line 12g, Row D Column (iii) 1
    11GD4 Listed in Governing Document Schedule A, Part I, Line 12g, Row D, Column (iv) 1
    11GD5 Amount of Support D Schedule A, Part I, Line 12g, Row D, Column (v) 13
    11GE2 EIN E Schedule A, Part I, Line 12g, Row E, Column (ii) 9
    11GE3 Type of Organization Schedule A, Part I, Line 12g, Row E Column (iii) 1
    11GE4 Listed in Governing Document Schedule A, Part I, Line 12g, Row E, Column (iv) 1
    11GE5 Amount of Support E Schedule A, Part I, Line 12g, Row E, Column (v) 13
    11TOT Total Schedule A, Part I, Line 12g, Total, Column (v) 13
    1111G Total Number of Organizations Sch. A, Part I, Line 12G(vi) Total 6
    11G11 Total Amount of Support Sch. A, Part I, Line 12G (vi) Total 13
    111F Gifts, Grants, Contributions - 170 Amount Sch. A, Part II, Line 1 Col. (F) 13
    112F Tax Revenues Levied Sch. A, Part II, Line 2 Col. (F) 13
    113F Value of Services 170 Amount Sch. A, Part II, Line 3 Col. (F) 13
    114F Total 170 Amount Sch. A, Part II, Line 4 Col. (F) 13
    >>>> Total 170 Amount Underprint   13
    115F Exceeds 2% 170 Sch. A, Part II, Line 5 Col. (F) 13
    116F Public Support 170 Sch. A, Part II, Line 6 Col. (F) 13
    117F Amount from Line 4 Sch. A, Part II, Line 7 Col. (F) 13
    118F Gross Income from Interest 170 Sch. A, Part II, Line 8 Col. (F) 13
    119F Net Income from Unrelated Business 170 Sch. A, Part II, Line 9 Col. (F) 13
    1110F Other Income 170 Sch. A, Part II, Line 10 Col. (F) 13
    1111F Total Support 170 Sch. A, Part II, Line 11 Col. (F) 13
    >>>> Total Support 170 Underprint   13
    1112 Receipts from Related Activities 170 Sch. A, Part II, Line 12 Col. (F) 13
    1113 First 5 Years Checkbox 170 Sch. A, Part II, Line 13 Col. (F) CKBX 1
    1116A 33 1/3% Test Current Year Checkbox 170 Sch. A, Part II, Line 16a Col. (F) CKBX 1
    1116B 33 1/3 Test Prior Year Checkbox 170 Sch. A, Part II, Line 16b Col. (F) CKBX 1(
    1117A Current Facts Checkbox 170 Sch. A, Part II, Line 17a Col. (F) CKBX 1
    1117B Prior Facts Checkbox 170 Sch. A, Part II, Line 17b Col. (F) CKBX 1
    1118 Private Foundation Checkbox Sch. A, Part II, Line 18 Col. (F) CKBX 1

3.12.12.15.6.1 (01-01-2024)
Section 11
Invalid Conditions/
Correction Procedures

  1. Dollar Fields are invalid if they are not all numeric or blank.

  2. Yes/no questions are invalid if not "1" , "2" , or Blank.

  3. Fields 11GA3, 11GB3, 11GC3 11GD3, and 11GE3 are invalid if not "1" through "9" or Blank. If an invalid entry is present and the correct entry cannot be determined from return or the box checked on Part I, Lines 1–9, Blank Part I, Lines 1-9 to clear the Field error. On MEF returns just Blank Part I, Lines 1-9. if they error out.

  4. Refer to the return to verify the entry. If the checkboxes are checked it will be a 1, if not blank the Field.

  5. Field 11TO must be present if box 12 is checked. It is valid as a 1-4 based on which box is marked on Schedule A, Part I, Line 12 boxes a through d. See Error Code 955.

  6. Fields 11GA4, 11GB4, 11GC4 11GD4, and 11GE4 may be transmitted to GMF as a "0" on MEF returns when the filer checks the No box. Change the "0" to a "2" if this occurs.

  7. #2014 and subsequent Revision - Line 11g Column (iii) A, B, C, D, E, Type of Organization: If other than a single numeric 1 - 9 only is present clear the information present and edit based on the following:

    If Description or information on Line 11g Column (iii) is Then edit on Line 11g, Column (iii) A, B, C, D, E
    Church, convention of churches or 170(b)(1)(A)(i) 1
    School or 170(b)(1)(A)(ii) 2
    Hospital or 170(b)(1)(A)(iii) 3
    Medical Research 4
    Operated for the benefit of a college, university or governmental unit or 170(b)(1)(A)(iv) 5
    Federal, state or local governmental unit or 170(b)(1)(A)(v) 6
    Support from a governmental unit or public or 170(b)(1)(A)(vi) 7
    Community trust 8
    More than 33% support or 509(a)(2) 9
    None of the above or unable to determine Clear the information present in 1-9

3.12.12.15.7 (01-01-2023)

Section 12
Field Descriptions

  1. Listed below are the Fields contained in Section 12 showing the Field designator, title, location on the return, and maximum length:




    Field


    Field TITLE

    LINE
    NO.

    990    		 MAX.
    LENGTH
    121F Gifts, Grants, Contributions 509 Sch. A, Part III, Line 1 Col. (F) 13
    122F Gross Receipts from Admissions 509 Sch. A, Part III, Line 2 Col. (F) 13
    123F Gross Receipts from Activities 509 Sch. A, Part III, Line 3 Col. (F) 13
    124F Tax Revenues Levied 509 Sch. A, Part III, Line 4 Col. (F) 13
    125F Value of Services 509 Sch. A, Part III, Line 5 Col. (F) 13
    126F Total 509 Sch. A, Part III, Line 6 Col. (F) 13
    >>>> Total 509 Underprint   13
    127AF Received from Disqualified 509 Sch. A, Part III, Line 7a Col. (F) 13
    127BF Received from Other 509 Sch. A, Part III, Line 7b Col. (F) 13
    127CF Total of 7a and 7b 509 Sch. A, Part III, Line 7c Col. (F) 13
    128F Public Support 509 Sch. A, Part III, Line 8 Col. (F) 13
    129F Amount from Line 6 Sch. A, Part III, Line 9 Col. (F) 13
    1210A Gross Income from Interest Sch. A, Part III, Line 10a Col. (F) 13
    1210B Unrelated Business Taxable Income 509 Sch. A, Part III, Line 10b Col. (F) 13
    1210C Total of 10a and 10b 509 Sch. A, Part III, Line 10c Col. (F) 13
    1211F Net Income from Unrelated Activity 509 Sch. A, Part III, Line 11 Col. (F) 13
    1212F Other Income 509 Sch. A, Part III, Line 12 Col. (F) 13
    1213F Total Support 509 Sch. A, Part III, Line 13 Col. (F) 13
    >>>> Total Support 509 Underprint   13
    1214 First Five Years Checkbox 509 Sch. A, Part III, Line 14 Col. (F) CKBX 1
    1219A 33 1/3 Test Current Year 509 Sch. A, Part III, Line 19a Col. (F) CKBX 1
    1219B 33 1/3 Test Prior Year 509 Sch. A, Part III, Line 19b Col. (F) CKBX 1
    1220 Private Foundation Checkbox 509 Sch. A, Part III, Line 20 Col. (F) CKBX 1
    12P4A Part IV, Section A, Data Present Schedule A Part IV, Section A 1
    12P4B Part IV, Section B, Data Present Schedule A Part IV, Section B 1
    12P4C Part IV, Section C, Data Present Schedule A Part IV, Section C 1
    12P4D Part IV, Section D, Data Present Schedule A Part IV, Section D 1
    12P4E Part IV, Section E, Data Present Schedule A Part IV, Section E 1
    12E3C Excess Distributions C Schedule A Part V, Section E, Line 3c 13
    12E3D Excess Distributions D Schedule A Part V, Section E, Line 3d 13
    12E3E Excess Distributions E Schedule A Part V, Section E, Line 3e 13
    12E8C Excess Distributions Breakdown C Schedule A Part V, Section E, Line 8c 13
    12E8D Excess Distributions Breakdown D Schedule A Part V, Section E, Line 8d 13
    12E8E Excess Distributions Breakdown E Schedule A Part V, Section E, Line 8e 13

3.12.12.15.7.1 (01-01-2024)
Section 12
Invalid Conditions/
Correction Procedures

  1. Dollar Fields are invalid if they are not all numeric or blank.

  2. Checkboxes are invalid if not "1" , or blank.

  3. Refer to the return to verify the entry. If the checkboxes are checked it will be a 1, if not blank the Field.

  4. Fields 12P4A, 12P4B, 124PC, 124PD and 124PE valid entries are 1 or blank.

3.12.12.15.8 (01-01-2023)

Section 13
Field Descriptions

  1. Listed below are the Fields contained in Section 13 showing the Field designator, title, location on the return, and maximum length:




    Field


    Field TITLE


    LOCATION


    MAX.
    LENGTH
    13CI2 Political Expenditures Sch. C, Part I-A, Line 2 13
    13D1A Total Number at EOY Sch. D, Part I, Line 1 Col. (A) 6
    13D2A Contributions To Sch. D, Part I, Line 2 Col. (A) 6
    13D3A Grants Form Sch. D, Part I, Line 3 Col. (A) 6
    13D4A Aggregate Value Sch. D, Part I, Line 4 Col. (A) 13
    13D5 Inform all Donors Sch. D, Part I, Line 5 1
    13D6 Inform all Grantees Sch. D, Part I, Line 6 1

3.12.12.15.8.1 (01-01-2023)
Section 13
Invalid Conditions/
Correction Procedures

  1. Dollar Fields are invalid if they are not all numeric or blank.

  2. Checkboxes are invalid if not "1" , "2" or blank.

  3. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.15.9 (01-01-2023)

Section 14
Field Descriptions

  1. Listed below are the Fields contained in Section 14 showing the Field designator, title, location on the return, and maximum length:




    Field


    Field TITLE

    LINE
    NO.

    Sch. H    		 MAX.
    LENGTH
    141A Financial Assistance Schedule H, Part I, Line 1a. 1
    141B Written Policy Schedule H, Part I, Line 1b 1
    142 Best Describes Schedule H, Part I., Line 2 1
    143A FPG Used Schedule H, Part I, Line 3a 1
    143AP FPG Percent Schedule H, Part I, Line 3a percent line. 3
    143B FPG Discounted Care Schedule H, Part I, Line 3b. 1
    143BP FPG Discounted Care Percent Schedule H, Part I, Line 3b percent line 3
    144 Applied to Largest Number of Patients Schedule H, Part I, Line 4 1
    145A Budget Amounts for Free or Discounted Schedule H, Part I, Line 5a 1
    145B Exceed Budget Amount Schedule H, Part I, Line 5b 1
    145C Unable to Provide Free or Discounted Care Schedule H, Part I, Line 5c 1
    146A Prepare A Community Benefit Report Schedule H, Part I, Line 6a 1
    146B Available to Public Schedule H, Part I, Line 6b 1
    147AC Financial Assistance C Schedule H, Part I, Line 7a, Column (c) 13
    147AD Financial D Schedule H, Part I, Line 7a, Column (d) 13
    147AE Financial Assistance at Cost Net Community Sch. H, Part I, Line 7a, Col. (e) 13
    147AF Financial Assistance at Cost Percent Sch. H, Part I, Line 7a Col. (f) 3
    147BC Medicaid C Schedule H, Part I, Line 7b, Column (c) 13
    147BD Medicaid D Schedule H, Part I, Line 7b, Column (d) 13
    147BE Unreimbursed Medicaid Net Community Sch. H, Part I, Line 7b Col. (e) 13
    147BF Unreimbursed Medicaid Percent Sch. H, Part I, Line 7b Col. (f) 3
    147CC Cost Of Other Means Tested C Schedule H, Part I, Line 7c, Column (c) 13
    147CD Cost Of Other Means Tested D Schedule H, Part I, Line 7c, Column (d) 13
    147CE Unreimbursed Costs - Other Net Community Sch. H, Part I, Line 7c Col. (e) 13
    147CF Unreimbursed Costs-Other Net Percent Sch. H, Part I, Line 7c Col. (f) 3
    147DC Financial Assistance Total C Schedule H, Part I, Line 7d, Column (c) 13
    147DD Financial Assistance Total D Schedule H, Part I, Line 7d, Column (d) 13
    147DE Total Financial Assistance Net Community Sch. H, Part I, Line 7d, Col. (e) 13
    147DF Total Financial Assistance Percent Sch. H, Part I, Line 7d Col. (f) 3
    14H31 Report Bad Debt Expense Sch. H, Part III, Line 1 1
    14H32 Bad Debt Expense Amount Sch. H, Part III, Line 2 13
    14H33 Estimated Bad Debt Amount Sch. H, Part III, Line 3 13
    14H35 Revenue from Medicare Sch. H, Part III, Line 5 13
    14H36 Medicare Allowable Costs Sch. H, Part III, Line 6 13
    14H37 Medicare Surplus or Shortfall Sch. H, Part III, Line 7 13
    14H38 Costing Methodology or Source Code Sch. H, Part III, Edited to the Right of the Checkboxes at the bottom of Line 8 1
    1439A Written Debt Collection Policy Sch. H, Part III, Line 9a 1
    1439B Collection Policy Contain Provision Sch. H, Part III, Line 9b 1
    14ATL How many Hospitals Facilities did Organization Operate? Sch. H, Part V, Section A, Top Left Box, Hospital Facilities 4
3.12.12.15.9.1 (01-01-2023)
Section 14
Invalid Conditions/
Correction Procedures

  1. Dollar Fields are invalid if they are not all numeric or blank.

  2. Checkboxes are invalid if not "1" , "2" , or blank.

  3. Field 14H38 is invalid if not a "1" , first box checked "2" second box checked or "3" third box checked or blank.

  4. Questions are invalid if not "1" , "2" or blank.

  5. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.15.10 (01-01-2023)

Section 15
Field Descriptions

  1. Listed below are the Fields contained in Section 15 showing the Field designator, title, location on the return, and maximum length:

  2. Sections 15 through 31 are repeats of Schedule H, Part V. There are two sections for each Part V and we will transcribe up to five Schedule H, Part Vs. Each Organization must submit a Schedule H, Part V for each facility they operate.




    Field


    Field TITLE

    LINE
    NO.

    Sch. H    		 MAX.
    LENGTH
    157EC Community Health Improvement Schedule H, Part I, Line 7e, Column (c) 13
    157ED Community Health Improvement D Schedule H, Part I, Line 7e, Column (d) 13
    157EE Community Health Improvement E Schedule H, Part I, Line 7e, Column (e) 13
    157EF Community Health Improvement Percent Schedule H, Part I, Line 7e, Column (f) 3
    157FC Health Professions C Schedule H, Part I, Line 7f, Column (c) 13
    157FD Health Professions D Schedule H, Part I, Line 7f, Column (d) 13
    157FE Health Professions E Schedule H, Part I, Line 7f, Column (e) 13
    157FF Health Professions Percent Schedule H, Part I, Line 7f, Column (f) 3
    157GC Subsidized Health Services C Schedule H, Part I, Line 7g, Column (c) 13
    157GD Subsidized Health Services D Schedule H, Part I, Line 7g, Column (d) 13
    157GE Subsidized Health Services E Schedule H, Part I, Line 7g, Column (e) 13
    157GF Subsidized Health Services Percent Schedule H, Part I, Line 7g, Column (f) 3
    157HC Research C Schedule H, Part I, Line 7h, Column (c) 13
    157HD Research D Schedule H, Part I, Line 7h, Column (d) 13
    157HE Research E Schedule H, Part I, Line 7h, Column (e) 13
    157HF Research Percent Schedule H, Part I, Line 7h, Column (f) 3
    157IC Cash & Contributions C Schedule H, Part I, Line 7i, Column (c) 13
    157ID Cash & Contributions D Schedule H, Part I, Line 7i, Column (d) 13
    157IE Cash & Contributions E Schedule H, Part I, Line 7i, Column (e) 13
    157IF Cash & Contributions Percent Schedule H, Part I, Line 7i, Column (f) 3
    157JC Total Other Benefits C Schedule H, Part I, Line 7j, Column (c) 13
    157JD Total Other Benefits D Schedule H, Part I, Line 7j, Column (d) 13
    157JE Total Other Benefits E Schedule H, Part I, Line 7j, Column (e) 13
    157JF Total Other Benefits Percent Schedule H, Part I, Line 7j, Column (f) 3
    157KC Total C Schedule H, Part I, Line 7k, Column (c) 13
    157KD Total D Schedule H, Part I, Line 7k, Column (d) 13
    157KE Total E Schedule H, Part I, Line 7k, Column (e) 13
    157KF Total F Percent Schedule H, Part I, Line 7k, Column (f) 3
3.12.12.15.10.1 (01-01-2023)
Section 15
Invalid Conditions/
Correction Procedures

  1. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.15.11 (01-01-2023)

Section 16
Field Descriptions

  1. Listed below are the Fields contained in Section 16 showing the Field designator, title, location on the return, and maximum length:




    Field


    Field TITLE

    LINE
    NO.

    Sch. H    		 MAX.
    LENGTH
    1610E Total Net Community Schedule H, Part II, Line 10, Column (e) 13
    1610F Total Percent of Expense Schedule H, Part II, Line 10, Column (f) 3
    1631 Report Bad Debt Expense Schedule H, Part III, Line 1 1
    1632 Bad Debt Expense Amount Schedule H, Part III, Line 2 13
    1633 Estimated Bad Debt Expense Amount Schedule H, Part III, Line 3 13
    1635 Revenue from Medicare Schedule H, Part III, Line 5 13
    1636 Medicare Allowable Costs Schedule H, Part III, Line 6 13
    1637 Medicare Surplus or Shortfall Schedule H, Part III, Line 7 13
    1638R Costing Methodology or Source Code Schedule H, part III, Line 8, right 1
    169A Written Debt Collection Policy Schedule H, part III, Line 9a 1
    169B Collection Policy Contain Provisions Schedule H, part III, Line 9b 1
    164RM Part IV Code Schedule H, Part IV, right margin 1
    16ATL How many hospitals did the organization operate Schedule H, Part V, Section A, How many Hospitals Line 4
    16CI Part V Sections C Indicator Code Schedule H, Part V, Section C, Indicator Code, Right Margin 1
    16DTL Part V Sections D Non-Hospital Facilities Count Schedule H, Part V, Section D, Non-Hospital Facilities, Right Margin 4
    16DI Data Present Indicator Schedule H, Part V, Section D, Right Margin 1
3.12.12.15.11.1 (01-01-2023)
Section 16
Invalid Conditions/
Correction Procedures

  1. Checkboxes are invalid if not "1" or blank.

  2. All yes/no questions are invalid if not "1" , "2" or Blank.

  3. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.15.12 (01-01-2023)

Section 17
Field Descriptions

  1. Listed below are the Fields contained in Section 17 showing the Field designator, title, location on the return, and maximum length




    Field


    Field TITLE

    LINE
    NO.

    Sch. H    		 MAX.
    LENGTH
    17NM1 Name of Facility (part 1) Schedule H, Part V, Section B, Top Portion 20
    17NM2 Name of Facility (continued in part 2)   15
    17ICD Section B Identification Number Code Schedule H, Part V, Section B Edited code 1
    17LNN Line Number reference to section A (valid 2013 and prior ) (prior 2014-Schedule H, Part V, Section B, line number of hospital) 3
    171 Licensed Register State Schedule H, Part V, Section B, Line 1 1
    172 Hospital Acquired in Current Year Schedule H, Part V, Section B, Line 2 2
    173 Hospital Conducted CHNA Schedule H, Part V, Section B, Line 3 (prior 2014 - Old line 1) 1
    173A Definition of Community Served Schedule H, Part V, Section B, Line 3a (prior 2014 - Old line 1a) 1
    173B Demographics of Community Schedule H, Part V, Section B, Line 3b (prior 2014 - Old line 1b) 1
    173C Existing Health Care and Resources Schedule H, Part V, Section B, Line 3c (prior 2014 - Old line 1c) 1
    173D How Data was Obtained Schedule H, Part V, Section B, Line 3d (prior 2014 - Old line 1d) 1
    173E Health Needs of Community Schedule H, Part V, Section B, Line 3e (prior 2014 - Old line 1e) 1
    173F Primary and Chronic Disease Schedule H, Part V, Section B, Line 3f (prior 2014 - Old line 1f) 1
    173G Identifying and Prioritizing Health Needs Schedule H, Part V, Section B, Line 3g (prior 2014 - Old line 1g) 1
    173H Consulting with Persons Representing Schedule H, Part V, Section B, Line 3h (prior 2014 - Old line 1h) 1
    173I Significant Health Needs Identified in the hospital facilities CHNA(s) Schedule H, Part V, Section B, Line 3i (prior 2014 - Old line 1i) 1
    173J Other Schedule H, Part V, Section B, Line 3j (prior 2014 - Old line 1j) 1
    174 Tax Year CHNA Conducted Schedule H, Part V, Section B, Line 4 (prior 2014 - Old line 2) 2
    175 Hospital Facility Take Into Account Input Schedule H, Part V, Section B, Line 5 (prior 2014 - Old line 3) 1
    176A CHNA Conducted with One or More Hospital Facilities Schedule H, Part V, Section B, Line 6a (prior 2014 - Old line 4) 1
    176B CHNA Conducted with One or More Organizations Other than Hospital Facilities Schedule H, Part V, Section B, Line 6b 1
    177 Widely Available to Public Schedule H, Part V, Section B, Line 7 (prior 2014 - Old line 5) 1
    177A Hospital Website Schedule H, Part V, Section B, Line 7a (prior 2014 - Old line 5a) 1
    177B Other Website Schedule H, Part V, Section B, Line 7b 1
    177C Available Upon Request Schedule H, Part V, Section B, Line 7c (prior 2014 - Old line 5c) 1
    177D Other Schedule H, Part V, Section B, Line 7d (prior 2014 - Old line 5d) 1
    17O6A Facility addressed needs adopt (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6a) 1
    17O6B Facility addressed needs execution (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6b) 1
    17O6C Facility addressed needs development (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6c) 1
    17O6D Facility addressed needs part in execution (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6d) 1
    17O6E Facility addressed needs inclusion (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6e) 1
    17O6F Facility addressed needs budget (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6f) 1
    17O6G Facility addressed needs prioritization (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6g) 1
    17O6H Facility addressed needs services (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6h) 1
    17O6I Facility addressed needs other (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6i) 1
    17OL7 Addressed needs identified (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 7) 1
3.12.12.15.12.1 (01-01-2023)
Section 17
Invalid Conditions/
Correction Procedures

  1. Checkboxes are invalid if not "1" or blank.

  2. All yes/no questions are invalid if not "1" , "2" or Blank.

  3. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.15.13 (01-01-2023)

Section 18
Field Descriptions

  1. Listed below are the Fields contained in Section 18 showing the Field designator, title, location on the return, and maximum length:




    Field


    Field TITLE

    LINE
    NO.

    Sch. H    		 MAX.
    LENGTH
    188 Adopt Implementation Strategy Schedule H, Part V, Section B, Line 8 1
    189 Tax Year Strategy Implemented Schedule H, Part V, Section B, Line 9 1
    1810 Strategy Posted on Website Schedule H, Part V, Section B, Line 10 1
    1810A URL Present Indicator Schedule H, Part V, Section B, Line 10a 1
    1810B Strategy Attached Schedule H, Part V, Section B, Line 10b 1
    1812A Excise Tax Under 4959 Schedule H, Part V, Section B, Line 12a (prior 2014 - Old line 8a) 1
    1812B Did Organization File 4720 Schedule H, Part V, Section B, Line 12b (prior 2014 - Old line 8b) 1
    1812C 4959 Tax Reported Schedule H, Part V, Section B, Line 12c (prior 2014 - Old line 8c) 15
    1813 Explained Eligibility Criteria Schedule H, Part V, Section B, Line 13 (prior 2014 - Old line 9) 1
    1813A Uses Federal Poverty Guidelines Free Care Schedule H, Part V, Section B, Line 13a (prior 2014 - Old line 10) 1
    18A1P Free Care Percentage Schedule H, Part V, Section B, Line 13a, 1st percentage. (prior 2014 - Old line 10%) 3
    18O11 Use FPG Discounted care (valid 2013 and prior) Schedule H, Part V, Section B, old Line 11) 1
    18A2P Discounted Care Percentage Schedule H, Part V, Section B, Line 13a, 2nd percentage. (prior 2014 - Old line 11%) 3
    18O12 Explained basis for calculating charged (valid 2013 and prior) Schedule H, Part V, Section B, old Line 11) 1
    1813B Income Level Other than FPG Schedule H, Part V, Section B, Line 13b (prior 2014 - Old line 12a) 1
    1813C Asset Level Schedule H, Part V, Section B, Line 13c (prior 2014 - Old line 12b) 1
    1813D Medical Indigency Schedule H, Part V, Section B, Line 13d (prior 2014 - Old line 12c) 1
    1813E Insurance Status Schedule H, Part V, Section B, Line 13e (prior 2014 - Old line 12d) 1
    1813F Underinsurance Status Schedule H, Part V, Section B, Line 13f (prior 2014 - Old line 12e) 1
    18OLF Basis calculating Medicaid/Medicare (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 12f) 1
    18OLG Basis calculating State Regulation (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 12g) 1
    1813G Residency Schedule H, Part V, Section B, Line 13g 1
    1813H Other Schedule H, Part V, Section B, Line 13h (prior 2014 - Old line 12i) 1
    1814 Calculating Amounts Charged to Patient Schedule H, Part V, Section B, Line 14 1
    1815 Explained the Method for Applying Financial Assistance Schedule H, Part V, Section B, Line 15 (prior 2014 - Old line 13) 1
    1815A Information Hospital Required on Application Schedule H, Part V, Section B, Line 15a 1
    1815B Supporting Information Required on Application Schedule H, Part V, Section B, Line 15b 1
    1815C Contact Information Schedule H, Part V, Section B, Line 15c 1
    1815D Contact Information Sources of Financial Assistance Schedule H, Part V, Section B, Line 15d 1
    1815E Other Schedule H, Part V, Section B, Line 15e 1
    1816 Was Widely Publicized Schedule H, Part V, Section B, Line 16. (prior 2014 - Old line 14) 1
    1816A FAP Available on Website Schedule H, Part V, Section B, Line 16a 1
    1816B FAP Application on Website Schedule H, Part V, Section B, Line 16b 1
    1816C Plain Language Summary Schedule H, Part V, Section B, Line 16c 1
    1816D FAP Available on Request Schedule H, Part V, Section B, Line 16d 1
    1816E FAP Application Form Upon Request Schedule H, Part V, Section B, Line 16e 1
    1816F Plain Language FAP Available Schedule H, Part V, Section B, Line 16f 1
    1816G Individuals Notified about FAP Schedule H, Part V, Section B, Line 16g 1
    1816H FAP Customers Notified Schedule H, Part V, Section B, Line 16h 1
    1816I FAP Translated into Primary Language of LEP Schedule H, Part V, Section B, Line 16i 1
    1816J Other Schedule H, Part V, Section B, Line 16j 1
    18O4A Policy posted on website (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14a) 1
    18O4B Policy attached billing (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14b) 1
    18O4C Policy posted in room (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14c) 1
    18O4D Policy posted in admin offices (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14d) 1
    18O4E Policy provided (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14e) 1
    18O4F Policy upon request (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14f) 1
    18O4G Policy other method (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14g) 1
3.12.12.15.13.1 (01-01-2023)
Section 18
Invalid Conditions/
Correction Procedures

  1. Checkboxes are invalid if not "1" or blank.

  2. All yes/no questions are invalid if not "1" , "2" or Blank.

  3. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.15.14 (01-01-2023)

Section 19
Field Descriptions

  1. Listed below are the Fields contained in Section 19 showing the Field designator, title, location on the return, and maximum length:




    Field


    Field TITLE

    LINE
    NO.

    Sch. H    		 MAX.
    LENGTH
    1917 Separate Billing and Collections Billing Schedule H, Part V, Section B, Line 17 (prior 2014 – old Line 15) 1
    1918A Reporting to Credit Agency Schedule H, Part V, Section B, Line 18a (prior 2014 – old Line 16a) 1
    1918B Selling an Individuals Debt Schedule H, Part V, Section B, Line 18b (prior 2014 – old Line 16b) 1
    1918C Deferring Denying or Requesting a Payment Schedule H, Part V, Section B, Line 18c (prior 2014 – old Line 16c) 1
    1918D Actions That Require Legal or Judicial Process Schedule H, Part V, Section B, Line 18d (prior 2014 – old Line 16c) 1
    19OLE Action permitted under Body attachments (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, Line 16d) 1
    1918E Other Similar Actions Schedule H, Part V, Section B, Line 18e (prior 2014 – old Line 16e) 1
    1918F None of These Actions Schedule H, Part V, Section B, Line 18f 1
    1919 Reasonable Effort to Determine Eligibility Schedule H, Part V, Section B, Line 19. (prior 2014 – old Line 17) 1
    1919A Reporting to Credit Agency Schedule H, Part V, Section B, Line 19a (prior 2014 – old Line 17a) 1
    1919B Selling an Individuals Debt Schedule H, Part V, Section B, Line 19b (prior 2014 – old Line 17b) 1
    1919C Deferring Denying or Requesting a Payment Schedule H, Part V, Section B, Line 19c 1
    1919D Actions That Require Legal or Judicial Process Schedule H, Part V, Section B, Line 19d (2014 – 2016 – old line 19c.) (prior 2014 – old Line 17c) 1
    19O7D Engaged under Body attachments (prior 2014 - Schedule H, Part V, Section B, Line 17d  
    1919E Other Similar Actions Schedule H, Part V, Section B, Line 19d (prior 2014 – old Line 17e) 1
    1920A Provided a Written Notice Schedule H, Part V, Section B, Line 20a (prior 2014 – old Line 18a) 1
    1920B Reasonable Effort to Orally Notify Schedule H, Part V, Section B, Line 20b (prior 2014 – old Line 18b) 1
    1920C Processed Complete and Incomplete FAP Schedule H, Part V, Section B, Line 20c (prior 2014 – old Line 18c) 1
    1920D Made Presumptive Eligibility Determinations Schedule H, Part V, Section B, Line 20d (prior 2014 – old Line 18d) 1
    1920E Other Schedule H, Part V, Section B, Line 20e (prior 2014 – old Line 18e) 1
    1920F None of These Efforts Schedule H, Part V, Section B, Line 20f 1
    1921 Written Policy to Emergency Medical Dare Policy Schedule H, Part V, Section B, Line 21 (prior 2014 – old Line 19) 1
    1921A Did Not Provide Care for Emergency Conditions Schedule H, Part V, Section B, Line 21a (prior 2014 – old Line 19a) 1
    1921B Did Not Have Policy Relating to Emergency Medical Care Schedule H, Part V, Section B, Line 21b (prior 2014 – old Line 19b) 1
    1921C Limited Who Was Eligible Schedule H, Part V, Section B, Line 21c (prior 2014 – old Line 19c) 1
    1921D Other Schedule H, Part V, Section B, Line 21d (prior 2014 – old Line 19d) 1
    1922A Look Back Method Allowed by a Medicare Fee Schedule H, Part V, Section B, Line 22a (prior 2014 – old Line 20a) 1
    1922B Look Back Method Allowed by a Medicare Fee and Private Insurance Schedule H, Part V, Section B, Line 22b (prior 2014 – old Line 20b) 1
    1922C Look Back Method Allowed by Medicaid Either Alone or Combination of Medicare Schedule H, Part V, Section B, Line 22c (prior 2014 – old Line 20c) 1
    1922D Prospective Medicaid or Medicare Method Schedule H, Part V, Section B, Line 22d (prior 2014 – old Line 20d) 1
    1923 Charge Any of Its Patients Schedule H, Part V, Section B, Line 23 (prior 2014 – old Line 21) 1
    1924 Amount Equal to the Gross Charge Schedule H, Part V, Section B, Line 24 (prior 2014 – old Line 22) 1
3.12.12.15.14.1 (01-01-2023)
Section 19
Invalid Conditions/
Correction Procedures

  1. Checkboxes are invalid if not "1" or blank.

  2. All yes/no questions are invalid if not "1" , "2" or Blank.

  3. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.15.15 (01-01-2023)

Section 20
Field Descriptions

  1. Listed below are the Fields contained in Section 20 showing the Field designator, title, location on the return, and maximum length:




    Field


    Field TITLE

    LINE
    NO.

    Sch. H    		 MAX.
    LENGTH
    20NM1 Name of Facility (part 1) Schedule H, Part V, Section B, Top Portion 20
    20NM2 Name of Facility (continued in part 2)   15
    20ICD Section B Identification Number Code Schedule H, Part V, Section B Edited code 1
    20LNN Line Number reference to section A (valid 2013 and prior ) (prior 2014-Schedule H, Part V, Section B, line number of hospital) 3
    201 Licensed Register State Schedule H, Part V, Section B, Line 1 1
    202 Hospital Acquired in Current Year Schedule H, Part V, Section B, Line 2 2
    203 Hospital Conducted CHNA Schedule H, Part V, Section B, Line 3 (prior 2014 - Old line 1) 1
    203A Definition of Community Served Schedule H, Part V, Section B, Line 3a (prior 2014 - Old line 1a) 1
    203B Demographics of Community Schedule H, Part V, Section B, Line 3b (prior 2014 - Old line 1b) 1
    203C Existing Health Care and Resources Schedule H, Part V, Section B, Line 3c (prior 2014 - Old line 1c) 1
    203D How Data was Obtained Schedule H, Part V, Section B, Line 3d (prior 2014 - Old line 1d) 1
    203E Health Needs of Community Schedule H, Part V, Section B, Line 3e (prior 2014 - Old line 1e) 1
    203F Primary and Chronic Disease Schedule H, Part V, Section B, Line 3f (prior 2014 - Old line 1f) 1
    203G Identifying and Prioritizing Health Needs Schedule H, Part V, Section B, Line 3g (prior 2014 - Old line 1g) 1
    203H Consulting with Persons Representing Schedule H, Part V, Section B, Line 3h (prior 2014 - Old line 1h) 1
    203I Significant Health Needs Identified in the hospital facilities CHNA(s) Schedule H, Part V, Section B, Line 3i (prior 2014 - Old line 1i) 1
    203J Other Schedule H, Part V, Section B, Line 3j (prior 2014 - Old line 1j) 1
    204 Tax Year CHNA Conducted Schedule H, Part V, Section B, Line 4 (prior 2014 - Old line 2) 2
    205 Hospital Facility Take Into Account Input Schedule H, Part V, Section B, Line 5 (prior 2014 - Old line 3) 1
    206A CHNA Conducted with One or More Hospital Facilities Schedule H, Part V, Section B, Line 6a (prior 2014 - Old line 4) 1
    206B CHNA Conducted with One or More Organizations Other than Hospital Facilities Schedule H, Part V, Section B, Line 6b 1
    207 Widely Available to Public Schedule H, Part V, Section B, Line 7 (prior 2014 - Old line 5) 1
    207A Hospital Website Schedule H, Part V, Section B, Line 7a (prior 2014 - Old line 5a) 1
    207B Other Website Schedule H, Part V, Section B, Line 7b 1
    207C Available Upon Request Schedule H, Part V, Section B, Line 7c (prior 2014 - Old line 5c) 1
    207D Other Schedule H, Part V, Section B, Line 7d (prior 2014 - Old line 5d) 1
    20O6A Facility addressed needs adopt (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6a) 1
    20O6B Facility addressed needs execution (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6b) 1
    20O6C Facility addressed needs development (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6c) 1
    20O6D Facility addressed needs part in execution (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6d) 1
    20O6E Facility addressed needs inclusion (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6e) 1
    20O6F Facility addressed needs budget (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6f) 1
    20O6G Facility addressed needs prioritization (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6g) 1
    20O6H Facility addressed needs services (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6h) 1
    20O6I Facility addressed needs other (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6i) 1
    20OL7 Addressed needs identified (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 7) 1
3.12.12.15.15.1 (01-01-2023)
Section 20
Invalid Conditions/
Correction Procedures

  1. Checkboxes are invalid if not "1" or blank.

  2. All yes/no questions are invalid if not "1" , "2" or Blank.

  3. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.15.16 (01-01-2023)

Section 21
Field Descriptions

  1. Listed below are the Fields contained in Section 21 showing the Field designator, title, location on the return, and maximum length:




    Field


    Field TITLE

    LINE
    NO.

    Sch. H    		 MAX.
    LENGTH
    218 Adopt Implementation Strategy Schedule H, Part V, Section B, Line 8 1
    219 Tax Year Strategy Implemented Schedule H, Part V, Section B, Line 9 1
    2110 Strategy Posted on Website Schedule H, Part V, Section B, Line 10 1
    2110A URL Present Indicator Schedule H, Part V, Section B, Line 10a 1
    2110B Strategy Attached Schedule H, Part V, Section B, Line 10b 1
    2112A Excise Tax Under 4959 Schedule H, Part V, Section B, Line 12a (prior 2014 - Old line 8a) 1
    2112B Did Organization File 4720 Schedule H, Part V, Section B, Line 12b (prior 2014 - Old line 8b) 1
    2112C 4959 Tax Reported Schedule H, Part V, Section B, Line 12c (prior 2014 - Old line 8c) 15
    2113 Explained Eligibility Criteria Schedule H, Part V, Section B, Line 13 (prior 2014 - Old line 9) 1
    2113A Uses Federal Poverty Guidelines Free Care Schedule H, Part V, Section B, Line 13a (prior 2014 - Old line 10) 1
    21A1P Free Care Percentage Schedule H, Part V, Section B, Line 13a, 1st percentage. (prior 2014 - Old line 10%) 3
    21O11 Use FPG Discounted care (valid 2013 and prior ) (prior 2014 - Schedule H, Part V, Section B, old Line 11) 1
    21A2P Discounted Care Percentage Schedule H, Part V, Section B, Line 13a, 2nd percentage. (prior 2014 - Old line 11%) 3
    21O12 Explained basis for calculating charged (valid 2013 and prior ) (prior 2014 - Schedule H, Part V, Section B, old Line 11) 1
    2113B Income Level Other than FPG Schedule H, Part V, Section B, Line 13b (prior 2014 - Old line 12a) 1
    2113C Asset Level Schedule H, Part V, Section B, Line 13c (prior 2014 - Old line 12b) 1
    2113D Medical Indigency Schedule H, Part V, Section B, Line 13d (prior 2014 - Old line 12c) 1
    2113E Insurance Status Schedule H, Part V, Section B, Line 13e (prior 2014 - Old line 12d) 1
    2113F Underinsurance Status Schedule H, Part V, Section B, Line 13f (prior 2014 - Old line 12e) 1
    21OLF Basis calculating Medicaid/Medicare (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 12f) 1
    21OLG Basis calculating State Regulation (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 12g) 1
    2113G Residency Schedule H, Part V, Section B, Line 13g 1
    2113H Other Schedule H, Part V, Section B, Line 13h (prior 2014 - Old line 12i) 1
    2114 Calculating Amounts Charged to Patient Schedule H, Part V, Section B, Line 14 1
    2115 Explained the Method for Applying Financial Assistance Schedule H, Part V, Section B, Line 15 (prior 2014 - Old line 13) 1
    2115A Information Hospital Required on Application Schedule H, Part V, Section B, Line 15a 1
    2115B Supporting Information Required on Application Schedule H, Part V, Section B, Line 15b 1
    2115C Contact Information Schedule H, Part V, Section B, Line 15c 1
    2115D Contact Information Sources of Financial Assistance Schedule H, Part V, Section B, Line 15d 1
    2115E Other Schedule H, Part V, Section B, Line 15e 1
    2116 Was Widely Publicized Schedule H, Part V, Section B, Line 16. (prior 2014 - Old line 14) 1
    2116A FAP Available on Website Schedule H, Part V, Section B, Line 16a 1
    2116B FAP Application on Website Schedule H, Part V, Section B, Line 16b 1
    2116C Plain Language Summary Schedule H, Part V, Section B, Line 16c 1
    2116D FAP Available on Request Schedule H, Part V, Section B, Line 16d 1
    2116E FAP Application Form Upon Request Schedule H, Part V, Section B, Line 16e 1
    2116F Plain Language FAP Available Schedule H, Part V, Section B, Line 16f 1
    2116G Individuals Notified about FAP Schedule H, Part V, Section B, Line 16g 1
    2116H FAP Customers Notified Schedule H, Part V, Section B, Line 16h 1
    2116I FAP Translated into Primary Language of LEP Schedule H, Part V, Section B, Line 16i 1
    2116J Other Schedule H, Part V, Section B, Line 16j 1
    21O4A Policy posted on website (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14a) 1
    21O4B Policy attached billing (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14b) 1
    21O4C Policy posted in room (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14c) 1
    21O4D Policy posted in admin offices (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14d) 1
    21O4E Policy provided (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14e) 1
    21O4F Policy upon request (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14f) 1
    21O4G Policy other method (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14g) 1
3.12.12.15.16.1 (01-01-2023)
Section 21
Invalid Conditions/
Correction Procedures

  1. Checkboxes are invalid if not "1" or blank.

  2. All yes/no questions are invalid if not "1" , "2" or Blank.

  3. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.15.17 (01-01-2023)

Section 22
Field Descriptions

  1. Listed below are the Fields contained in Section 22 showing the Field designator, title, location on the return, and maximum length:




    Field


    Field TITLE

    LINE
    NO.

    Sch. H    		 MAX.
    LENGTH
    2217 Separate Billing and Collections Billing Schedule H, Part V, Section B, Line 17 (prior 2014 – old Line 15) 1
    2218A Reporting to Credit Agency Schedule H, Part V, Section B, Line 18a (prior 2014 – old Line 16a) 1
    2218B Selling an Individuals Debt Schedule H, Part V, Section B, Line 18b (prior 2014 – old Line 16b) 1
    2218C Deferring Denying or Requesting a Payment Schedule H, Part V, Section B, Line 18c (prior 2014 – old Line 16c) 1
    2218D Actions That Require Legal or Judicial Process Schedule H, Part V, Section B, Line 18d (prior 2014 – old Line 16c) 1
    22OLE Action permitted under Body attachments (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, Line 16d) 1
    2218E Other Similar Actions Schedule H, Part V, Section B, Line 18e (prior 2014 – old Line 16e) 1
    2218F None of These Actions Schedule H, Part V, Section B, Line 18f 1
    2219 Reasonable Effort to Determine Eligibility Schedule H, Part V, Section B, Line 19. (prior 2014 – old Line 17) 1
    2219A Reporting to Credit Agency Schedule H, Part V, Section B, Line 19a (prior 2014 – old Line 17a) 1
    2219B Selling an Individuals Debt Schedule H, Part V, Section B, Line 19b (prior 2014 – old Line 17b) 1
    2219C Deferring Denying or Requesting a Payment Schedule H, Part V, Section B, Line 19c 1
    2219D Actions That Require Legal or Judicial Process Schedule H, Part V, Section B, Line 19d (2014 – 2016 – old line 19c.) (prior 2014 – old Line 17c) 1
    22O7D Engaged under Body attachments (prior 2014 - Schedule H, Part V, Section B, Line 17d  
    2219E Other Similar Actions Schedule H, Part V, Section B, Line 19d (prior 2014 – old Line 17e) 1
    2220A Provided a Written Notice Schedule H, Part V, Section B, Line 20a (prior 2014 – old Line 18a) 1
    2220B Reasonable Effort to Orally Notify Schedule H, Part V, Section B, Line 20b (prior 2014 – old Line 18b) 1
    2220C Processed Complete and Incomplete FAP Schedule H, Part V, Section B, Line 20c (prior 2014 – old Line 18c) 1
    2220D Made Presumptive Eligibility Determinations Schedule H, Part V, Section B, Line 20d (prior 2014 – old Line 18d) 1
    2220E Other Schedule H, Part V, Section B, Line 20e (prior 2014 – old Line 18e) 1
    2220F None of These Efforts Schedule H, Part V, Section B, Line 20f 1
    2221 Written Policy to Emergency Medical Dare Policy Schedule H, Part V, Section B, Line 21 (prior 2014 – old Line 19) 1
    2221A Did Not Provide Care for Emergency Conditions Schedule H, Part V, Section B, Line 21a (prior 2014 – old Line 19a) 1
    2221B Did Not Have Policy Relating to Emergency Medical Care Schedule H, Part V, Section B, Line 21b (prior 2014 – old Line 19b) 1
    2221C Limited Who Was Eligible Schedule H, Part V, Section B, Line 21c (prior 2014 – old Line 19c) 1
    2221D Other Schedule H, Part V, Section B, Line 21d (prior 2014 – old Line 19d) 1
    2222A Look Back Method Allowed by a Medicare Fee Schedule H, Part V, Section B, Line 22a (prior 2014 – old Line 20a) 1
    2222B Look Back Method Allowed by a Medicare Fee and Private Insurance Schedule H, Part V, Section B, Line 22b (prior 2014 – old Line 20b) 1
    2222C Look Back Method Allowed by Medicaid Either Alone or Combination of Medicare Schedule H, Part V, Section B, Line 22c (prior 2014 – old Line 20c) 1
    2222D Prospective Medicaid or Medicare Method Schedule H, Part V, Section B, Line 22d (prior 2014 – old Line 20d) 1
    2223 Charge Any of Its Patients Schedule H, Part V, Section B, Line 23 (prior 2014 – old Line 21) 1
    2224 Amount Equal to the Gross Charge Schedule H, Part V, Section B, Line 24 (prior 2014 – old Line 22) 1
3.12.12.15.17.1 (01-01-2023)
Section 22
Invalid Conditions/
Correction Procedures

  1. Checkboxes are invalid if not "1" or blank.

  2. All yes/no questions are invalid if not "1" , "2" or Blank.

  3. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.15.18 (01-01-2023)

Section 23
Field Descriptions

  1. Listed below are the Fields contained in Section 23 showing the Field designator, title, location on the return, and maximum length:




    Field


    Field TITLE

    LINE
    NO.

    Sch. H    		 MAX.
    LENGTH
    23NM1 Name of Facility (part 1) Schedule H, Part V, Section B, Top Portion 20
    23NM2 Name of Facility (continued in part 2)   15
    23ICD Section B Identification Number Code Schedule H, Part V, Section B Edited code 1
    23LNN Line Number reference to section A (valid 2013 and prior ) (prior 2014-Schedule H, Part V, Section B, line number of hospital) 3
    231 Licensed Register State Schedule H, Part V, Section B, Line 1 1
    232 Hospital Acquired in Current Year Schedule H, Part V, Section B, Line 2 2
    233 Hospital Conducted CHNA Schedule H, Part V, Section B, Line 3 (prior 2014 - Old line 1) 1
    233A Definition of Community Served Schedule H, Part V, Section B, Line 3a (prior 2014 - Old line 1a) 1
    233B Demographics of Community Schedule H, Part V, Section B, Line 3b (prior 2014 - Old line 1b) 1
    233C Existing Health Care and Resources Schedule H, Part V, Section B, Line 3c (prior 2014 - Old line 1c) 1
    233D How Data was Obtained Schedule H, Part V, Section B, Line 3d (prior 2014 - Old line 1d) 1
    233E Health Needs of Community Schedule H, Part V, Section B, Line 3e (prior 2014 - Old line 1e) 1
    233F Primary and Chronic Disease Schedule H, Part V, Section B, Line 3f (prior 2014 - Old line 1f) 1
    233G Identifying and Prioritizing Health Needs Schedule H, Part V, Section B, Line 3g (prior 2014 - Old line 1g) 1
    233H Consulting with Persons Representing Schedule H, Part V, Section B, Line 3h (prior 2014 - Old line 1h) 1
    233I Significant Health Needs Identified in the hospital facilities CHNA(s) Schedule H, Part V, Section B, Line 3i (prior 2014 - Old line 1i) 1
    233J Other Schedule H, Part V, Section B, Line 3j (prior 2014 - Old line 1j) 1
    234 Tax Year CHNA Conducted Schedule H, Part V, Section B, Line 4 (prior 2014 - Old line 2) 2
    235 Hospital Facility Take Into Account Input Schedule H, Part V, Section B, Line 5 (prior 2014 - Old line 3) 1
    236A CHNA Conducted with One or More Hospital Facilities Schedule H, Part V, Section B, Line 6a (prior 2014 - Old line 4) 1
    236B CHNA Conducted with One or More Organizations Other than Hospital Facilities Schedule H, Part V, Section B, Line 6b 1
    237 Widely Available to Public Schedule H, Part V, Section B, Line 7 (prior 2014 - Old line 5) 1
    237A Hospital Website Schedule H, Part V, Section B, Line 7a (prior 2014 - Old line 5a) 1
    237B Other Website Schedule H, Part V, Section B, Line 7b 1
    237C Available Upon Request Schedule H, Part V, Section B, Line 7c (prior 2014 - Old line 5c) 1
    237D Other Schedule H, Part V, Section B, Line 7d (prior 2014 - Old line 5d) 1
    23O6A Facility addressed needs adopt (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6a) 1
    23O6B Facility addressed needs execution (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6b) 1
    23O6C Facility addressed needs development (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6c) 1
    23O6D Facility addressed needs part in execution (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6d) 1
    23O6E Facility addressed needs inclusion (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6e) 1
    23O6F Facility addressed needs budget (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6f) 1
    23O6G Facility addressed needs prioritization (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6g) 1
    23O6H Facility addressed needs services (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6h) 1
    23O6I Facility addressed needs other (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6i) 1
    23OL7 Addressed needs identified (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 7) 1
3.12.12.15.18.1 (01-01-2023)
Section 23
Invalid Conditions/
Correction Procedures

  1. Checkboxes are invalid if not "1" or blank.

  2. All yes/no questions are invalid if not "1" , "2" or Blank.

  3. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.15.19 (01-01-2023)

Section 24
Field Descriptions

  1. Listed below are the Fields contained in Section 24 showing the Field designator, title, location on the return, and maximum length:




    Field


    Field TITLE

    LINE
    NO.

    Sch. H    		 MAX.
    LENGTH
    248 Adopt Implementation Strategy Schedule H, Part V, Section B, Line 8 1
    249 Tax Year Strategy Implemented Schedule H, Part V, Section B, Line 9 1
    2410 Strategy Posted on Website Schedule H, Part V, Section B, Line 10 1
    2410A URL Present Indicator Schedule H, Part V, Section B, Line 10a 1
    2410B Strategy Attached Schedule H, Part V, Section B, Line 10b 1
    2412A Excise Tax Under 4959 Schedule H, Part V, Section B, Line 12a (prior 2014 - Old line 8a) 1
    2412B Did Organization File 4720 Schedule H, Part V, Section B, Line 12b (prior 2014 - Old line 8b) 1
    2412C 4959 Tax Reported Schedule H, Part V, Section B, Line 12c (prior 2014 - Old line 8c) 15
    2413 Explained Eligibility Criteria Schedule H, Part V, Section B, Line 13 (prior 2014 - Old line 9) 1
    2413A Uses Federal Poverty Guidelines Free Care Schedule H, Part V, Section B, Line 13a (prior 2014 - Old line 10) 1
    24A1P Free Care Percentage Schedule H, Part V, Section B, Line 13a, 1st percentage. (prior 2014 - Old line 10%) 3
    24O11 Use FPG Discounted care (valid 2013 and prior ) (prior 2014 - Schedule H, Part V, Section B, old Line 11) 1
    24A2P Discounted Care Percentage Schedule H, Part V, Section B, Line 13a, 2nd percentage. (prior 2014 - Old line 11%) 3
    24O12 Explained basis for calculating charged (valid 2013 and prior ) (prior 2014 - Schedule H, Part V, Section B, old Line 11) 1
    2413B Income Level Other than FPG Schedule H, Part V, Section B, Line 13b (prior 2014 - Old line 12a) 1
    2413C Asset Level Schedule H, Part V, Section B, Line 13c (prior 2014 - Old line 12b) 1
    2413D Medical Indigency Schedule H, Part V, Section B, Line 13d (prior 2014 - Old line 12c) 1
    2413E Insurance Status Schedule H, Part V, Section B, Line 13e (prior 2014 - Old line 12d) 1
    2413F Underinsurance Status Schedule H, Part V, Section B, Line 13f (prior 2014 - Old line 12e) 1
    24OLF Basis calculating Medicaid/Medicare (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 12f) 1
    24OLG Basis calculating State Regulation (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 12g) 1
    2413G Residency Schedule H, Part V, Section B, Line 13g 1
    2413H Other Schedule H, Part V, Section B, Line 13h (prior 2014 - Old line 12i) 1
    2414 Calculating Amounts Charged to Patient Schedule H, Part V, Section B, Line 14 1
    2415 Explained the Method for Applying Financial Assistance Schedule H, Part V, Section B, Line 15 (prior 2014 - Old line 13) 1
    2415A Information Hospital Required on Application Schedule H, Part V, Section B, Line 15a 1
    2415B Supporting Information Required on Application Schedule H, Part V, Section B, Line 15b 1
    2415C Contact Information Schedule H, Part V, Section B, Line 15c 1
    2415D Contact Information Sources of Financial Assistance Schedule H, Part V, Section B, Line 15d 1
    2415E Other Schedule H, Part V, Section B, Line 15e 1
    2416 Was Widely Publicized Schedule H, Part V, Section B, Line 16. (prior 2014 - Old line 14) 1
    2416A FAP Available on Website Schedule H, Part V, Section B, Line 16a 1
    2416B FAP Application on Website Schedule H, Part V, Section B, Line 16b 1
    2416C Plain Language Summary Schedule H, Part V, Section B, Line 16c 1
    2416D FAP Available on Request Schedule H, Part V, Section B, Line 16d 1
    2416E FAP Application Form Upon Request Schedule H, Part V, Section B, Line 16e 1
    2416F Plain Language FAP Available Schedule H, Part V, Section B, Line 16f 1
    2416G Individuals Notified about FAP Schedule H, Part V, Section B, Line 16g 1
    2416H FAP Customers Notified Schedule H, Part V, Section B, Line 16h 1
    2416I FAP Translated into Primary Language of LEP Schedule H, Part V, Section B, Line 161 1
    2416J Other Schedule H, Part V, Section B, Line 16j 1
    24O4A Policy posted on website (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14a) 1
    24O4B Policy attached billing (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14b) 1
    24O4C Policy posted in room (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14c) 1
    24O4D Policy posted in admin offices (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14d) 1
    22O4E Policy provided (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14e) 1
    24O4F Policy upon request (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14f) 1
    24O4G Policy other method (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14g) 1
3.12.12.15.19.1 (01-01-2023)
Section 24
Invalid Conditions/
Correction Procedures

  1. Checkboxes are invalid if not "1" or blank.

  2. All yes/no questions are invalid if not "1" , "2" or Blank.

  3. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.15.20 (01-01-2023)

Section 25
Field Descriptions

  1. Listed below are the Fields contained in Section 25 showing the Field designator, title, location on the return, and maximum length:




    Field


    Field TITLE

    LINE
    NO.

    Sch. H    		 MAX.
    LENGTH
    2517 Separate Billing and Collections Billing Schedule H, Part V, Section B, Line 17 (prior 2014 – old Line 15) 1
    2518A Reporting to Credit Agency Schedule H, Part V, Section B, Line 18a (prior 2014 – old Line 16a) 1
    2518B Selling an Individuals Debt Schedule H, Part V, Section B, Line 18b (prior 2014 – old Line 16b) 1
    2518C Deferring Denying or Requesting a Payment Schedule H, Part V, Section B, Line 18c (prior 2014 – old Line 16c) 1
    2518D Actions That Require Legal or Judicial Process Schedule H, Part V, Section B, Line 18d (prior 2014 – old Line 16c) 1
    25OLE Action permitted under Body attachments (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, Line 16d) 1
    2518E Other Similar Actions Schedule H, Part V, Section B, Line 18e (prior 2014 – old Line 16e) 1
    2518F None of These Actions Schedule H, Part V, Section B, Line 18f 1
    2519 Reasonable Effort to Determine Eligibility Schedule H, Part V, Section B, Line 19. (prior 2014 – old Line 17) 1
    2519A Reporting to Credit Agency Schedule H, Part V, Section B, Line 19a (prior 2014 – old Line 17a) 1
    2519B Selling an Individuals Debt Schedule H, Part V, Section B, Line 19b (prior 2014 – old Line 17b) 1
    2519C Deferring Denying or Requesting a Payment Schedule H, Part V, Section B, Line 19c 1
    2519D Actions That Require Legal or Judicial Process Schedule H, Part V, Section B, Line 19d (2014 – 2016 – old line 19c.) (prior 2014 – old Line 17c) 1
    25O7D Engaged under Body attachments (prior 2014 - Schedule H, Part V, Section B, Line 17d  
    2519E Other Similar Actions Schedule H, Part V, Section B, Line 19d (prior 2014 – old Line 17e) 1
    2520A Provided a Written Notice Schedule H, Part V, Section B, Line 20a (prior 2014 – old Line 18a) 1
    2520B Reasonable Effort to Orally Notify Schedule H, Part V, Section B, Line 20b (prior 2014 – old Line 18b) 1
    2520C Processed Complete and Incomplete FAP Schedule H, Part V, Section B, Line 20c (prior 2014 – old Line 18c) 1
    2520D Made Presumptive Eligibility Determinations Schedule H, Part V, Section B, Line 20d (prior 2014 – old Line 18d) 1
    2520E Other Schedule H, Part V, Section B, Line 20e (prior 2014 – old Line 18e) 1
    2520F None of These Efforts Schedule H, Part V, Section B, Line 20f 1
    2521 Written Policy to Emergency Medical Dare Policy Schedule H, Part V, Section B, Line 21 (prior 2014 – old Line 19) 1
    2521A Did Not Provide Care for Emergency Conditions Schedule H, Part V, Section B, Line 21a (prior 2014 – old Line 19a) 1
    2521B Did Not Have Policy Relating to Emergency Medical Care Schedule H, Part V, Section B, Line 21b (prior 2014 – old Line 19b) 1
    2521C Limited Who Was Eligible Schedule H, Part V, Section B, Line 21c (prior 2014 – old Line 19c) 1
    2521D Other Schedule H, Part V, Section B, Line 21d (prior 2014 – old Line 19d) 1
    2522A Look Back Method Allowed by a Medicare Fee Schedule H, Part V, Section B, Line 22a (prior 2014 – old Line 20a) 1
    2522B Look Back Method Allowed by a Medicare Fee and Private Insurance Schedule H, Part V, Section B, Line 22b (prior 2014 – old Line 20b) 1
    2522C Look Back Method Allowed by Medicaid Either Alone or Combination of Medicare Schedule H, Part V, Section B, Line 22c (prior 2014 – old Line 20c) 1
    2522D Prospective Medicaid or Medicare Method Schedule H, Part V, Section B, Line 22d (prior 2014 – old Line 20d) 1
    2523 Charge Any of Its Patients Schedule H, Part V, Section B, Line 23 (prior 2014 – old Line 21) 1
    2524 Amount Equal to the Gross Charge Schedule H, Part V, Section B, Line 24 (prior 2014 – old Line 22) 1
3.12.12.15.20.1 (01-01-2024)
Section 25
Invalid Conditions/
Correction Procedures

  1. Checkboxes are invalid if not "1" or blank.

  2. All yes/no questions must be answered. Questions are invalid if not "1" or "2" .

  3. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.15.21 (01-01-2023)

Section 26
Field Descriptions

  1. Listed below are the Fields contained in Section 26 showing the Field designator, title, location on the return, and maximum length:




    Field


    Field TITLE

    LINE
    NO.

    Sch. H    		 MAX.
    LENGTH
    26NM1 Name of Facility (part 1) Schedule H, Part V, Section B, Top Portion 20
    26NM2 Name of Facility (continued in part 2)   15
    26ICD Section B Identification Number Code Schedule H, Part V, Section B Edited code 1
    26LNN Line Number reference to section A (valid 2013 and prior ) (prior 2014-Schedule H, Part V, Section B, line number of hospital) 3
    261 Licensed Register State Schedule H, Part V, Section B, Line 1 1
    262 Hospital Acquired in Current Year Schedule H, Part V, Section B, Line 2 2
    263 Hospital Conducted CHNA Schedule H, Part V, Section B, Line 3 (prior 2014 - Old line 1) 1
    263A Definition of Community Served Schedule H, Part V, Section B, Line 3a (prior 2014 - Old line 1a) 1
    263B Demographics of Community Schedule H, Part V, Section B, Line 3b (prior 2014 - Old line 1b) 1
    263C Existing Health Care and Resources Schedule H, Part V, Section B, Line 3c (prior 2014 - Old line 1c) 1
    263D How Data was Obtained Schedule H, Part V, Section B, Line 3d (prior 2014 - Old line 1d) 1
    263E Health Needs of Community Schedule H, Part V, Section B, Line 3e (prior 2014 - Old line 1e) 1
    263F Primary and Chronic Disease Schedule H, Part V, Section B, Line 3f (prior 2014 - Old line 1f) 1
    263G Identifying and Prioritizing Health Needs Schedule H, Part V, Section B, Line 3g (prior 2014 - Old line 1g) 1
    263H Consulting with Persons Representing Schedule H, Part V, Section B, Line 3h (prior 2014 - Old line 1h) 1
    263I Significant Health Needs Identified in the hospital facilities CHNA(s) Schedule H, Part V, Section B, Line 3i (prior 2014 - Old line 1i) 1
    263J Other Schedule H, Part V, Section B, Line 3j (prior 2014 - Old line 1j) 1
    264 Tax Year CHNA Conducted Schedule H, Part V, Section B, Line 4 (prior 2014 - Old line 2) 2
    265 Hospital Facility Take Into Account Input Schedule H, Part V, Section B, Line 5 (prior 2014 - Old line 3) 1
    266A CHNA Conducted with One or More Hospital Facilities Schedule H, Part V, Section B, Line 6a (prior 2014 - Old line 4) 1
    266B CHNA Conducted with One or More Organizations Other than Hospital Facilities Schedule H, Part V, Section B, Line 6b 1
    267 Widely Available to Public Schedule H, Part V, Section B, Line 7 (prior 2014 - Old line 5) 1
    267A Hospital Website Schedule H, Part V, Section B, Line 7a (prior 2014 - Old line 5a) 1
    267B Other Website Schedule H, Part V, Section B, Line 7b 1
    267C Available Upon Request Schedule H, Part V, Section B, Line 7c (prior 2014 - Old line 5c) 1
    267D Other Schedule H, Part V, Section B, Line 7d (prior 2014 - Old line 5d) 1
    26O6A Facility addressed needs adopt (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6a) 1
    26O6B Facility addressed needs execution (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6b) 1
    26O6C Facility addressed needs development (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6c) 1
    26O6D Facility addressed needs part in execution (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6d) 1
    26O6E Facility addressed needs inclusion (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6e) 1
    26O6F Facility addressed needs budget (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6f) 1
    26O6G Facility addressed needs prioritization (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6g) 1
    26O6H Facility addressed needs services (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6h) 1
    26O6I Facility addressed needs other (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6i) 1
    26OL7 Addressed needs identified (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 7) 1
3.12.12.15.22 (01-01-2024)

Section 26
Invalid Conditions/
Correction Procedures

  1. Checkboxes are invalid if not "1" or blank.

  2. All yes/no questions must be answered. Questions are invalid if not "1" or "2" .

  3. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.15.23 (01-01-2023)

Section 27
Field Descriptions

  1. Listed below are the Fields contained in Section 27 showing the Field designator, title, location on the return, and maximum length:




    Field


    Field TITLE

    LINE
    NO.

    Sch. H    		 MAX.
    LENGTH
    278 Adopt Implementation Strategy Schedule H, Part V, Section B, Line 8 1
    279 Tax Year Strategy Implemented Schedule H, Part V, Section B, Line 9 1
    2710 Strategy Posted on Website Schedule H, Part V, Section B, Line 10 1
    2710A URL Present Indicator Schedule H, Part V, Section B, Line 10a 1
    2710B Strategy Attached Schedule H, Part V, Section B, Line 10b 1
    2712A Excise Tax Under 4959 Schedule H, Part V, Section B, Line 12a (prior 2014 - Old line 8a) 1
    2712B Did Organization File 4720 Schedule H, Part V, Section B, Line 12b (prior 2014 - Old line 8b) 1
    2712C 4959 Tax Reported Schedule H, Part V, Section B, Line 12c (prior 2014 - Old line 8c) 15
    2713 Explained Eligibility Criteria Schedule H, Part V, Section B, Line 13 (prior 2014 - Old line 9) 1
    2713A Uses Federal Poverty Guidelines Free Care Schedule H, Part V, Section B, Line 13a (prior 2014 - Old line 10) 1
    27A1P Free Care Percentage Schedule H, Part V, Section B, Line 13a, 1st percentage. (prior 2014 - Old line 10%) 3
    27O11 Use FPG Discounted care (valid 2013 and prior ) (prior 2014 - Schedule H, Part V, Section B, old Line 11) 1
    27A2P Discounted Care Percentage Schedule H, Part V, Section B, Line 13a, 2nd percentage. (prior 2014 - Old line 11%) 3
    27O12 Explained basis for calculating charged (valid 2013 and prior ) (prior 2014 - Schedule H, Part V, Section B, old Line 11) 1
    2713B Income Level Other than FPG Schedule H, Part V, Section B, Line 13b (prior 2014 - Old line 12a) 1
    2713C Asset Level Schedule H, Part V, Section B, Line 13c (prior 2014 - Old line 12b) 1
    2713D Medical Indigency Schedule H, Part V, Section B, Line 13d (prior 2014 - Old line 12c) 1
    2713E Insurance Status Schedule H, Part V, Section B, Line 13e (prior 2014 - Old line 12d) 1
    2713F Underinsurance Status Schedule H, Part V, Section B, Line 13f (prior 2014 - Old line 12e) 1
    27OLF Basis calculating Medicaid/Medicare (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 12f) 1
    27OLG Basis calculating State Regulation (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 12g) 1
    2713G Residency Schedule H, Part V, Section B, Line 13g 1
    2713H Other Schedule H, Part V, Section B, Line 13h (prior 2014 - Old line 12i) 1
    2714 Calculating Amounts Charged to Patient Schedule H, Part V, Section B, Line 14 1
    2715 Explained the Method for Applying Financial Assistance Schedule H, Part V, Section B, Line 15 (prior 2014 - Old line 13) 1
    2715A Information Hospital Required on Application Schedule H, Part V, Section B, Line 15a 1
    2715B Supporting Information Required on Application Schedule H, Part V, Section B, Line 15b 1
    2715C Contact Information Schedule H, Part V, Section B, Line 15c 1
    2715D Contact Information Sources of Financial Assistance Schedule H, Part V, Section B, Line 15d 1
    2715E Other Schedule H, Part V, Section B, Line 15e 1
    2716 Was Widely Publicized Schedule H, Part V, Section B, Line 16. (prior 2014 - Old line 14) 1
    2716A FAP Available on Website Schedule H, Part V, Section B, Line 16a 1
    2716B FAP Application on Website Schedule H, Part V, Section B, Line 16b 1
    2716C Plain Language Summary Schedule H, Part V, Section B, Line 16c 1
    2716D FAP Available on Request Schedule H, Part V, Section B, Line 16d 1
    2716E FAP Application Form Upon Request Schedule H, Part V, Section B, Line 16e 1
    2716F Plain Language FAP Available Schedule H, Part V, Section B, Line 16f 1
    2716G Individuals Notified about FAP Schedule H, Part V, Section B, Line 16g 1
    2716H FAP Customers Notified Schedule H, Part V, Section B, Line 16h 1
    2716I FAP Translated into Primary Language of LEP Schedule H, Part V, Section B, Line 16i 1
    2716J Other Schedule H, Part V, Section B, Line 16j 1
    27O4A Policy posted on website (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14a) 1
    27O4B Policy attached billing (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14b) 1
    27O4C Policy posted in room (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14c) 1
    27O4D Policy posted in admin offices (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14d) 1
    27O4E Policy provided (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14e) 1
    27O4F Policy upon request (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14f) 1
    27O4G Policy other method (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14g) 1
3.12.12.15.23.1 (01-01-2024)
Section 27
Invalid Conditions/
Correction Procedures

  1. Checkboxes are invalid if not "1" or blank.

  2. All yes/no questions must be answered. Questions are invalid if not "1" or "2" .

  3. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.15.24 (01-01-2023)

Section 28
Field Descriptions

  1. Listed below are the Fields contained in Section 28 showing the Field designator, title, location on the return, and maximum length:




    Field


    Field TITLE

    LINE
    NO.

    Sch. H    		 MAX.
    LENGTH
    2817 Separate Billing and Collections Billing Schedule H, Part V, Section B, Line 17 (prior 2014 – old Line 15) 1
    2818A Reporting to Credit Agency Schedule H, Part V, Section B, Line 18a (prior 2014 – old Line 16a) 1
    2818B Selling an Individuals Debt Schedule H, Part V, Section B, Line 18b (prior 2014 – old Line 16b) 1
    2818C Deferring Denying or Requesting a Payment Schedule H, Part V, Section B, Line 18c (prior 2014 – old Line 16c) 1
    2818D Actions That Require Legal or Judicial Process Schedule H, Part V, Section B, Line 18d (prior 2014 – old Line 16c) 1
    28OLE Action permitted under Body attachments (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, Line 16d) 1
    2818E Other Similar Actions Schedule H, Part V, Section B, Line 18e (prior 2014 – old Line 16e) 1
    2818F None of These Actions Schedule H, Part V, Section B, Line 18f 1
    2819 Reasonable Effort to Determine Eligibility Schedule H, Part V, Section B, Line 19. (prior 2014 – old Line 17) 1
    2819A Reporting to Credit Agency Schedule H, Part V, Section B, Line 19a (prior 2014 – old Line 17a) 1
    2819B Selling an Individuals Debt Schedule H, Part V, Section B, Line 19b (prior 2014 – old Line 17b) 1
    2819C Deferring Denying or Requesting a Payment Schedule H, Part V, Section B, Line 19c 1
    2819D Actions That Require Legal or Judicial Process Schedule H, Part V, Section B, Line 19d (2014 – 2016 – old line 19c.) (prior 2014 – old Line 17c) 1
    28O7D Engaged under Body attachments (prior 2014 - Schedule H, Part V, Section B, Line 17d  
    2819E Other Similar Actions Schedule H, Part V, Section B, Line 19d (prior 2014 – old Line 17e) 1
    2820A Provided a Written Notice Schedule H, Part V, Section B, Line 20a (prior 2014 – old Line 18a) 1
    2820B Reasonable Effort to Orally Notify Schedule H, Part V, Section B, Line 20b (prior 2014 – old Line 18b) 1
    2820C Processed Complete and Incomplete FAP Schedule H, Part V, Section B, Line 20c (prior 2014 – old Line 18c) 1
    2820D Made Presumptive Eligibility Determinations Schedule H, Part V, Section B, Line 20d (prior 2014 – old Line 18d) 1
    2820E Other Schedule H, Part V, Section B, Line 20e (prior 2014 – old Line 18e) 1
    2820F None of These Efforts Schedule H, Part V, Section B, Line 20f 1
    2821 Written Policy to Emergency Medical Dare Policy Schedule H, Part V, Section B, Line 21 (prior 2014 – old Line 19) 1
    2821A Did Not Provide Care for Emergency Conditions Schedule H, Part V, Section B, Line 21a (prior 2014 – old Line 19a) 1
    2821B Did Not Have Policy Relating to Emergency Medical Care Schedule H, Part V, Section B, Line 21b (prior 2014 – old Line 19b) 1
    2821C Limited Who Was Eligible Schedule H, Part V, Section B, Line 21c (prior 2014 – old Line 19c) 1
    2821D Other Schedule H, Part V, Section B, Line 21d (prior 2014 – old Line 19d) 1
    2822A Look Back Method Allowed by a Medicare Fee Schedule H, Part V, Section B, Line 22a (prior 2014 – old Line 20a) 1
    2822B Look Back Method Allowed by a Medicare Fee and Private Insurance Schedule H, Part V, Section B, Line 22b (prior 2014 – old Line 20b) 1
    2822C Look Back Method Allowed by Medicaid Either Alone or Combination of Medicare Schedule H, Part V, Section B, Line 22c (prior 2014 – old Line 20c) 1
    2822D Prospective Medicaid or Medicare Method Schedule H, Part V, Section B, Line 22d (prior 2014 – old Line 20d) 1
    2823 Charge Any of Its Patients Schedule H, Part V, Section B, Line 23 (prior 2014 – old Line 21) 1
    2824 Amount Equal to the Gross Charge Schedule H, Part V, Section B, Line 24 (prior 2014 – old Line 22) 1
3.12.12.15.24.1 (01-01-2024)
Section 28
Invalid Conditions/
Correction Procedures

  1. Checkboxes are invalid if not "1" or blank.

  2. All yes/no questions must be answered. Questions are invalid if not "1" or "2" .

  3. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.15.25 (01-01-2023)

Section 29
Field Descriptions

  1. Listed below are the Fields contained in Section 29 showing the Field designator, title, location on the return, and maximum length:




    Field


    Field TITLE

    LINE
    NO.

    Sch. H    		 MAX.
    LENGTH
    29NM1 Name of Facility (part 1) Schedule H, Part V, Section B, Top Portion 20
    29NM2 Name of Facility (continued in part 2)   15
    29ICD Section B Identification Number Code Schedule H, Part V, Section B Edited code 1
    29LNN Line Number reference to section A (valid 2013 and prior ) (prior 2014-Schedule H, Part V, Section B, line number of hospital) 3
    291 Licensed Register State Schedule H, Part V, Section B, Line 1 1
    292 Hospital Acquired in Current Year Schedule H, Part V, Section B, Line 2 2
    293 Hospital Conducted CHNA Schedule H, Part V, Section B, Line 3 (prior 2014 - Old line 1) 1
    293A Definition of Community Served Schedule H, Part V, Section B, Line 3a (prior 2014 - Old line 1a) 1
    293B Demographics of Community Schedule H, Part V, Section B, Line 3b (prior 2014 - Old line 1b) 1
    293C Existing Health Care and Resources Schedule H, Part V, Section B, Line 3c (prior 2014 - Old line 1c) 1
    293D How Data was Obtained Schedule H, Part V, Section B, Line 3d (prior 2014 - Old line 1d) 1
    293E Health Needs of Community Schedule H, Part V, Section B, Line 3e (prior 2014 - Old line 1e) 1
    293F Primary and Chronic Disease Schedule H, Part V, Section B, Line 3f (prior 2014 - Old line 1f) 1
    293G Identifying and Prioritizing Health Needs Schedule H, Part V, Section B, Line 3g (prior 2014 - Old line 1g) 1
    293H Consulting with Persons Representing Schedule H, Part V, Section B, Line 3h (prior 2014 - Old line 1h) 1
    293I Significant Health Needs Identified in the hospital facilities CHNA(s) Schedule H, Part V, Section B, Line 3i (prior 2014 - Old line 1i) 1
    293J Other Schedule H, Part V, Section B, Line 3j (prior 2014 - Old line 1j) 1
    294 Tax Year CHNA Conducted Schedule H, Part V, Section B, Line 4 (prior 2014 - Old line 2) 2
    295 Hospital Facility Take Into Account Input Schedule H, Part V, Section B, Line 5 (prior 2014 - Old line 3) 1
    296A CHNA Conducted with One or More Hospital Facilities Schedule H, Part V, Section B, Line 6a (prior 2014 - Old line 4) 1
    296B CHNA Conducted with One or More Organizations Other than Hospital Facilities Schedule H, Part V, Section B, Line 6b 1
    297 Widely Available to Public Schedule H, Part V, Section B, Line 7 (prior 2014 - Old line 5) 1
    297A Hospital Website Schedule H, Part V, Section B, Line 7a (prior 2014 - Old line 5a) 1
    297B Other Website Schedule H, Part V, Section B, Line 7b 1
    297C Available Upon Request Schedule H, Part V, Section B, Line 7c (prior 2014 - Old line 5c) 1
    297D Other Schedule H, Part V, Section B, Line 7d (prior 2014 - Old line 5d) 1
    29O6A Facility addressed needs adopt (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6a) 1
    29O6B Facility addressed needs execution (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6b) 1
    29O6C Facility addressed needs development (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6c) 1
    29O6D Facility addressed needs part in execution (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6d) 1
    29O6E Facility addressed needs inclusion (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6e) 1
    29O6F Facility addressed needs budget (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6f) 1
    29O6G Facility addressed needs prioritization (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6g) 1
    29O6H Facility addressed needs services (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6h) 1
    29O6I Facility addressed needs other (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 6i) 1
    29OL7 Addressed needs identified (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old line 7) 1
3.12.12.15.25.1 (01-01-2024)
Section 29
Invalid Conditions/
Correction Procedures

  1. Checkboxes are invalid if not "1" or blank.

  2. All yes/no questions must be answered. Questions are invalid if not "1" or "2" .

  3. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.15.26 (01-01-2023)

Section 30
Field Descriptions

  1. Listed below are the Fields contained in Section 30 showing the Field designator, title, location on the return, and maximum length:




    Field


    Field TITLE

    LINE
    NO.

    Sch. H    		 MAX.
    LENGTH
    308 Adopt Implementation Strategy Schedule H, Part V, Section B, Line 8 1
    309 Tax Year Strategy Implemented Schedule H, Part V, Section B, Line 9 1
    3010 Strategy Posted on Website Schedule H, Part V, Section B, Line 10 1
    3010A URL Present Indicator Schedule H, Part V, Section B, Line 10a 1
    3010B Strategy Attached Schedule H, Part V, Section B, Line 10b 1
    3012A Excise Tax Under 4959 Schedule H, Part V, Section B, Line 12a (prior 2014 - Old line 8a) 1
    3012B Did Organization File 4720 Schedule H, Part V, Section B, Line 12b (prior 2014 - Old line 8b) 1
    3012C 4959 Tax Reported Schedule H, Part V, Section B, Line 12c (prior 2014 - Old line 8c) 15
    3013 Explained Eligibility Criteria Schedule H, Part V, Section B, Line 13 (prior 2014 - Old line 9) 1
    3013A Uses Federal Poverty Guidelines Free Care Schedule H, Part V, Section B, Line 13a (prior 2014 - Old line 10) 1
    30A1P Free Care Percentage Schedule H, Part V, Section B, Line 13a, 1st percentage. (prior 2014 - Old line 10%) 3
    30O11 Use FPG Discounted care (valid 2013 and prior ) (prior 2014 - Schedule H, Part V, Section B, old Line 11) 1
    30A2P Discounted Care Percentage Schedule H, Part V, Section B, Line 13a, 2nd percentage. (prior 2014 - Old line 11%) 3
    30O12 Explained basis for calculating charged (valid 2013 and prior ) (prior 2014 - Schedule H, Part V, Section B, old Line 11) 1
    3013B Income Level Other than FPG Schedule H, Part V, Section B, Line 13b (prior 2014 - Old line 12a) 1
    3013C Asset Level Schedule H, Part V, Section B, Line 13c (prior 2014 - Old line 12b) 1
    3013D Medical Indigency Schedule H, Part V, Section B, Line 13d (prior 2014 - Old line 12c) 1
    3013E Insurance Status Schedule H, Part V, Section B, Line 13e (prior 2014 - Old line 12d) 1
    3013F Underinsurance Status Schedule H, Part V, Section B, Line 13f (prior 2014 - Old line 12e) 1
    30OLF Basis calculating Medicaid/Medicare (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 12f) 1
    30OLG Basis calculating State Regulation (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 12g) 1
    3013G Residency Schedule H, Part V, Section B, Line 13g 1
    3013H Other Schedule H, Part V, Section B, Line 13h (prior 2014 - Old line 12i) 1
    3014 Calculating Amounts Charged to Patient Schedule H, Part V, Section B, Line 14 1
    3015 Explained the Method for Applying Financial Assistance Schedule H, Part V, Section B, Line 15 (prior 2014 - Old line 13) 1
    3015A Information Hospital Required on Application Schedule H, Part V, Section B, Line 15a 1
    3015B Supporting Information Required on Application Schedule H, Part V, Section B, Line 15b 1
    3015C Contact Information Schedule H, Part V, Section B, Line 15c 1
    3015D Contact Information Sources of Financial Assistance Schedule H, Part V, Section B, Line 15d 1
    3015E Other Schedule H, Part V, Section B, Line 15e 1
    3016 Was Widely Publicized Schedule H, Part V, Section B, Line 16. (prior 2014 - Old line 14) 1
    3016A FAP Available on Website Schedule H, Part V, Section B, Line 16a 1
    3016B FAP Application on Website Schedule H, Part V, Section B, Line 16b 1
    3016C Plain Language Summary Schedule H, Part V, Section B, Line 16c 1
    3016D FAP Available on Request Schedule H, Part V, Section B, Line 16d 1
    3016E FAP Application Form Upon Request Schedule H, Part V, Section B, Line 16e 1
    3016F Plain Language FAP Available Schedule H, Part V, Section B, Line 16f 1
    3016G Individuals Notified about FAP Schedule H, Part V, Section B, Line 16g 1
    3016H FAP Customers Notified Schedule H, Part V, Section B, Line 16h 1
    3016I FAP Translated into Primary Language of LEP Schedule H, Part V, Section B, Line 16i 1
    3016J Other Schedule H, Part V, Section B, Line 16j 1
    30O4A Policy posted on website (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14a) 1
    30O4B Policy attached billing (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14b) 1
    30O4C Policy posted in room (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14c) 1
    30O4D Policy posted in admin offices (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14d) 1
    30O4E Policy provided (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14e) 1
    30O4F Policy upon request (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14f) 1
    30O4G Policy other method (valid for 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, old Line 14g) 1
3.12.12.15.26.1 (01-01-2024)
Section 30
Invalid Conditions/
Correction Procedures

  1. Checkboxes are invalid if not "1" or blank.

  2. All yes/no questions must be answered. Questions are invalid if not "1" or "2" .

  3. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.15.27 (01-01-2023)

Section 31
Field Descriptions

  1. Listed below are the Fields contained in Section 31 showing the Field designator, title, location on the return, and maximum length:




    Field


    Field TITLE

    LINE
    NO.

    Sch. H    		 MAX.
    LENGTH
    3117 Separate Billing and Collections Billing Schedule H, Part V, Section B, Line 17 (prior 2014 – old Line 15) 1
    3118A Reporting to Credit Agency Schedule H, Part V, Section B, Line 18a (prior 2014 – old Line 16a) 1
    3118B Selling an Individuals Debt Schedule H, Part V, Section B, Line 18b (prior 2014 – old Line 16b) 1
    3118C Deferring Denying or Requesting a Payment Schedule H, Part V, Section B, Line 18c (prior 2014 – old Line 16c) 1
    3118D Actions That Require Legal or Judicial Process Schedule H, Part V, Section B, Line 18d (prior 2014 – old Line 16c) 1
    31OLE Action permitted under Body attachments (valid 2013 and prior) (prior 2014 - Schedule H, Part V, Section B, Line 16d) 1
    3118E Other Similar Actions Schedule H, Part V, Section B, Line 18e (prior 2014 – old Line 16e) 1
    3118F None of These Actions Schedule H, Part V, Section B, Line 18f 1
    3119 Reasonable Effort to Determine Eligibility Schedule H, Part V, Section B, Line 19. (prior 2014 – old Line 17) 1
    3119A Reporting to Credit Agency Schedule H, Part V, Section B, Line 19a (prior 2014 – old Line 17a) 1
    3119B Selling an Individuals Debt Schedule H, Part V, Section B, Line 19b (prior 2014 – old Line 17b) 1
    3119C Deferring Denying or Requesting a Payment Schedule H, Part V, Section B, Line 19c 1
    3119D Actions That Require Legal or Judicial Process Schedule H, Part V, Section B, Line 19d (2014 – 2016 – old line 19c.) (prior 2014 – old Line 17c) 1
    31O7D Engaged under Body attachments (prior 2014 - Schedule H, Part V, Section B, Line 17d  
    3120A Provided a Written Notice Schedule H, Part V, Section B, Line 20a (prior 2014 – old Line 18a) 1
    3120B Reasonable Effort to Orally Notify Schedule H, Part V, Section B, Line 20b (prior 2014 – old Line 18b) 1
    3120C Processed Complete and Incomplete FAP Schedule H, Part V, Section B, Line 20c (prior 2014 – old Line 18c) 1
    3120E Other Schedule H, Part V, Section B, Line 20e (prior 2014 – old Line 18e) 1
    3120F None of These Efforts Schedule H, Part V, Section B, Line 20f 1
    3121 Written Policy to Emergency Medical Dare Policy Schedule H, Part V, Section B, Line 21 (prior 2014 – old Line 19) 1
    3121A Did Not Provide Care for Emergency Conditions Schedule H, Part V, Section B, Line 21a (prior 2014 – old Line 19a) 1
    3121B Did Not Have Policy Relating to Emergency Medical Care Schedule H, Part V, Section B, Line 21b (prior 2014 – old Line 19b) 1
    3121C Limited Who Was Eligible Schedule H, Part V, Section B, Line 21c (prior 2014 – old Line 19c) 1
    3121D Other Schedule H, Part V, Section B, Line 21d (prior 2014 – old Line 19d) 1
    3122A Look Back Method Allowed by a Medicare Fee Schedule H, Part V, Section B, Line 22a (prior 2014 – old Line 20a) 1
    3122B Look Back Method Allowed by a Medicare Fee and Private Insurance Schedule H, Part V, Section B, Line 22b (prior 2014 – old Line 20b) 1
    3122C Look Back Method Allowed by Medicaid Either Alone or Combination of Medicare Schedule H, Part V, Section B, Line 22c (prior 2014 – old Line 20c) 1
    3122D Prospective Medicaid or Medicare Method Schedule H, Part V, Section B, Line 22d (prior 2014 – old Line 20d) 1
    3123 Charge Any of Its Patients Schedule H, Part V, Section B, Line 23 (prior 2014 – old Line 21) 1
    3124 Amount Equal to the Gross Charge Schedule H, Part V, Section B, Line 24 (prior 2014 – old Line 22) 1
3.12.12.15.27.1 (01-01-2024)
Section 31
Invalid Conditions/
Correction Procedures

  1. Checkboxes are invalid if not "1" or blank.

  2. All yes/no questions must be answered. Questions are invalid if not "1" or "2" .

  3. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.15.28 (01-01-2023)

Section 32
Field Designators

  1. Listed below are the Fields contained in Section 32 showing the Field designator, title, location on the return, and maximum length:




    Field


    Field TITLE

    LOCATION    		 MAX.
    LENGTH
    32LP1 Excess Benefit Transactions Right of Schedule L, Part I, Line 1, Column (c) 1
    32LP2 Approved by Board or Committee Right of Schedule L, Part II, Column (g) 1
    32RPV Interest, Annuities, Royalties Yes/no box from Sch. R, Part V, Line 1a 1
3.12.12.15.28.1 (01-01-2024)
Section 32
Invalid Conditions/
Correction Procedures

  1. Checkboxes are invalid if not "1" or blank.

  2. All yes/no questions must be answered. Questions are invalid if not "1" or "2" .

  3. Fields 32LP1 and 32LP2 are to indicate there is information present on Schedule L Part I, line 1 Col. (c) and/or Part II, Col. (g).

  4. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.15.29 (01-01-2023)

Section 40
Field Descriptions

  1. Listed below are the Fields contained in Section 40 showing the Field designator, title, location on the return, and maximum length:




    Field


    Field TITLE

    Fields    		 MAX.
    LENGTH
    40F Schedule Presence Indicator
    ERS Input Only    		 0414B, 0415, 0416 1
    40G Schedule Presence Indicator
    ERS Input Only    		 0417, 0418, 0419 1
    40K Schedule Presence Indicator
    ERS Input Only    		 0424A, 0424B, 0424C, 0424D 1
    40M Schedule Presence Indicator
    ERS Input Only    		 0429, 0430 1
    40N Schedule Presence Indicator
    ERS Input Only    		 0431, 0432 1
3.12.12.15.29.1 (01-01-2023)
Section 40
Invalid Conditions/
Correction Procedures

  1. Fields 40F, 40G, 40K, 40M, and 40N are used to indicate whether a Schedule was actually attached if an answer to a trigger question in Form 990 Parts IV, V or VI is marked yes and a schedule is required.

  2. All Fields are invalid if the Schedule Presence Indicator is not "1– a question was marked Yes and the schedule is attached" or "2– a question was marked Yes but the schedule was not attached" or blank–the question was marked no so a schedule did not need to be attached. If the answer to the question is yes, the indicator must be a 1 or a 2.

3.12.12.16 (01-01-2024)

Form 990 2008 and Subsequent
Math/Consistency Errors Priority IV

  1. A priority IV error will display whenever the contents of one Field is inconsistent with another Field or when the math computation is incorrect.

  2. These errors will be assigned a specific Error Code and will be displayed in ascending Error Code order.

  3. The screen display will show the error code assigned and all Fields needed to make the necessary correction.

  4. The Field labeled "CL" will be displayed, for the entry of a Clear Field on records where the possibility that a change or correction may not be needed. All coding and transcription errors must be corrected and all IRM procedures must be applied before entering a "C" in this Field.

  5. All errors must be resolved by either:

    1. Correcting the error or,

    2. Entering a Clear Field or,

    3. Suspending the document (SSPND) with the appropriate Action Code.

      Note:

      Prior to corresponding for any missing information a check of the Status Code on INOLE must be made. See IRM 3.12.12.2.6 for more information. If another error comes up after inputting CCC R, V and 3, SSPND 351 to Rejects.

3.12.12.16.1 (01-01-2023)

Error Code 010

  1. Error Code 010 displayed Fields are:

    RMIT> Remittance
    01NC Name Control
    01EIN Employer Identification Number
    01TXP Tax Period
    01CCC Computer Condition Code
    01RCD Received Date
    01ORG Organization Code
    01NPF Non-PF Reason Code
    01SS Sub Section
    01ADC Audit Code
    01GRP Group Return Code
    01COR Correspondence Indicator
    01CRD Correspondence Received Date
    01IRI IRI Code
    01CAF CAF Indicator
    01DDP Daily Delinquency Penalty
    01SCA Schedule Indicator Code
    01SCB Schedule Indicator Code
    01PRE Preparation Indicator
    01PSN Preparer
    01PEN Preparer EIN
    01PTN Preparer Telephone Number

  2. "Any Section other than 01 is Present"

3.12.12.16.1.1 (01-01-2023)
Error Code 010
Invalid Conditions

  1. Error Code 010 will generate when the Computer Condition Code, CCC, "G" is present and entries other than 01EIN, 01NC, 01RCD, 01TXP, 01CCC or 01GRP are present.

3.12.12.16.1.2 (01-01-2023)
Error Code 010
Correction Procedures

  1. Correct all misplace entries, coding and transcription errors.

  2. Compare the displayed Field with the return and attachment. If incorrect, overlay the screen with the correct information.

  3. Determine if CCC "G" was input correctly:

    Note:

    See IRM 3.12.38.5.17.1 for additional instructions for determining an amended return.

    If... Then...
    CCC "G" was entered correctly, 1. DLSEC to delete all sections except Section 01.
    2. Delete the invalid entries that are present in Section 01. GTSEC 01 if necessary.
    CCC "G" was entered incorrectly, 1. Enter all necessary data.
    2. Ensure that Section 01 Fields are correct.
    3. Delete the "G" in Field 01CCC.

3.12.12.16.2 (01-01-2023)

Error Code 912

  1. Error Code 912 displayed Fields are:

    01ORG Organization Code
    01SS Sub Section
    01IRI Incomplete return item
    01NPF Non-PF Reason Code
    01ADC Audit Code

3.12.12.16.2.1 (01-01-2023)
Error Code 912
Invalid Conditions

  1. Field 01ORG is "1" or "3" , Field 01NPF is blank, and Field 01SS is "03" , "50" , "60" , "70" , "71" or "91" .

  2. Field 01ORG is "1" or "3" and Field 01SS is "82" .

3.12.12.16.2.2 (01-01-2023)
Error Code 912
Correction Procedures

  1. Correct any coding or transcription errors.

    Note:

    If the account is in Status 97 it means the organizations Tax Exempt status has been revoked. We will send the return back since they have been revoked.

  2. Research INOLES to see if a Schedule A is required. Schedule A is only required for Subsections 03, 50, 60, 70, 71 or 91 with a Foundation Code other than 00, 02, 03, 04, or 09.

    1. If Schedule A is required but is missing or blank, send the return back to the filer.

    2. If Schedule A is not required because the Subsection is 03 but the Foundation Code is 02, 03 or 04, enter 11 in Field 01NPF. Do not enter Schedule Indicator Code A.

    3. If no Subsection, enter 00 in Field 01SS and delete Field 01NPF and Section 11 or 12.

    4. If Subsection is 82, enter 4 in Field 01ORG if not already present and delete Field 01NPF and Section 11 or 12.

  3. All organizations who file Schedule A must check only one box in Part I. If no box is checked or multiple boxes are checked, research INOLES. Determine the correct NPF Code as follows:

    Note:

    Research BMFOL for prior postings. If no prior returns have posted to the account treat it as an initial filing. Enter a 1 in Fields 111F and 114F and/or 121F and 126F, whichever is applicable).

    Note:

    Always accept the filers entry for the NPF Code if present.

    Part I Box NPF Code Subsection Code Foundation Code
    Box 1 01 03 10
    Box 2 02 03 11
    Box 3 03 03 12
    Hospital, Clinic
    Box 4 05 03 12
    Research, Lab
    Box 5 06 03 13
    Box 6 04 03 14
    Box 7 07 03 Governmental Unit
    15
    General Public
    Box 8 08 03 15
    Community trust
    Box 9 16 03 25
    Agricultural Organization
    Box 10 09 03 16
    Box 11 11 03 18
    Box 12, Type I Box Checked 12 03 21
    Box 12 Type II Box Checked 13 03 22
    Box 12, Type III Box Checked 14 03 23
    Box 12, Type III, Other Box Checked 15 03 24
    3 03 50  
    9 09 70  
    11 10 60, 71, 91  

    1. If the NPF Code is 02 and Schedule E is missing, send the return back to the filer.

    2. If the NPF Code is 06, 07, 08, or 16, Schedule A, Part II is required for all but initial returns. Research BMFOLI, if no prior postings, treat as an initial return and follow the instructions in the note in (3) above. (N/A, 0, dash, or none are acceptable entries, enter a 1 in Fields 111F and 114F). If Part II is missing, send the return back to the filer.

    3. If the NPF Code is 09, Schedule A, Part III is required for all but initial returns. Research BMFOLI, if no prior postings, treat as an initial return and follow the instructions in the note in (3) above. (N/A, 0, dash, or none are acceptable entries, enter a 1 in Fields 121F and 126F). If Part III is missing, send the return back to the filer.

    4. If a type box is not checked, send the return back to the filer.

    Note:

    For Subsection 70, send the return back if Part III is blank and it's not an initial return.

  4. If Subsection (SS) Codes conflict (e.g., preprinted label or INOLES shows SS03, but taxpayer indicates otherwise in Item I), always use the SS on the preprinted label or INOLES.

3.12.12.16.3 (01-01-2023)

Error Code 918

  1. Error Code 918 displayed Fields are:

    01ORG Organization Code
    01SS Sub Section
    0512A Filed in Lieu of Form 1041 Question Code

3.12.12.16.3.1 (01-01-2023)
Error Code 918
Invalid Conditions

  1. Field 0512A is "1" and Field 01ORG is not "3" .

3.12.12.16.3.2 (01-01-2023)
Error Code 918
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 0512A is located on Form 990, Part V, Line 12a.

  3. Verify that the Organization Code was edited correctly:

    1. If the 4947(a)(1) box of Item I on the face of the return is checked or the IRS label or INOLES shows subsection "91" , change Field 01ORG to "3" .

    2. Otherwise, delete Field 0512A.

3.12.12.16.4 (01-01-2023)

Error Code 924

  1. Error Code 924 displayed Fields are:

    RMIT> Remittance (Generated)
    01RCD Received Date
    01RDD> Return Due Date (Generated)

3.12.12.16.4.1 (01-01-2023)
Error Code 924
Invalid Conditions

  1. Remittance is present and Field 01RCD is on or before 01RDD>.

3.12.12.16.4.2 (01-01-2023)
Error Code 924
Correction Procedures

  1. Correct all coding and transcription errors.

  2. Verify Field 01RCD is correct. If the Received Date is correct, SSPND 351. Annotate on Form 4227 "research remittance" .

3.12.12.16.4.3 (01-01-2024)
Error Code 924
Rejects Correction
Procedures

  1. The Rejects Tax Examiner must research using BMFOL to apply remittance to the proper MFT with Form 3244.

  2. If unable to determine where to apply remittance, SSPND 640 and correspond with Letter 320-C.

3.12.12.16.5 (01-01-2023)

Error Code 926

  1. Error Code 926 displayed Fields are:

    01TXP Tax Period
    01RCD Received Date
    01DDP Daily Delinquency Penalty
    01RDD> Return Due Date (Generated)

3.12.12.16.5.1 (01-01-2023)
Error Code 926
Invalid Conditions

  1. Field 01DDP is present and Field 01RCD is on or before Field 01RDD>.

3.12.12.16.5.2 (01-01-2023)
Error Code 926
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Verify Field 01RCD is correct.

    1. If the Received Date is correct and DDP was computed by the taxpayer, delete the entry in Field 01DDP.

    2. If Field 01DDP was computed by a Revenue Officer or Examination, SSPND 370 and attach Form 4227. Annotate on Form 4227 "timely filed return with penalty" .

  3. If a penalty for other than DDP is shown on the return, delete Field 01DDP. When document clears, attach Form 3465, Adjustment Request, and route document to EO Accounts.

3.12.12.16.6 (01-01-2023)

Error Code 928

  1. Error Code 928 displayed Fields are:

    01CCC Computer Condition Code
    01DDP Daily Delinquency Penalty

3.12.12.16.6.1 (01-01-2023)
Error Code 928
Invalid Conditions

  1. CCC "V" and Field 01DDP are both present.

3.12.12.16.6.2 (01-01-2023)
Error Code 928
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If a statement is attached showing that the filer has reasonable cause for filing late and DDP was computed by the taxpayer, delete the entry in Field 01DDP.

  3. If Field 01DDP was computed by a Revenue Officer or Examination, SSPND 370 and attach Form 4227. Annotate on Form 4227 "DDP with reasonable cause" .

  4. If the filer has not shown reasonable cause for filing late, delete CCC "V" .

3.12.12.16.7 (01-01-2023)

Error Code 934

  1. Error Code 934 displayed Fields are:

    01COR Correspondence Indicator
    01TXP Tax Period
    01IRI IRI Code

3.12.12.16.7.1 (01-01-2023)
Error Code 934
Invalid Conditions

  1. Field 01COR is "21" , "22" , "23" or "24" and Field 01TXP is prior to 198312.

3.12.12.16.7.2 (01-01-2023)
Error Code 934
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Refer to the return to verify that the Tax Period is correct:

    1. If not correct, change the Tax Period in Field 01TXP.

    2. If correct, change Field 01COR to "11" , "12" , "13" , or "14" as appropriate.

3.12.12.16.8 (01-01-2023)

Error Code 936

  1. Error Code 936 displayed Fields are:

    01CCC Computer Condition Code
    01TXP Tax Period
    01RCD Received Date
    01COR Correspondence Indicator
    01CRD Correspondence Received Date
    01IRI Incomplete Return Indicator (IRI) Code
    01RDD> Return Due Date (Generated)

3.12.12.16.8.1 (01-01-2023)
Error Code 936
Invalid Conditions

  1. Field 01IRI is present and Field 01COR is not present.

  2. Field 01COR is "21" , "22" , "23" or "24" and Field 01IRI is not present.

  3. Field 01COR is "11" , or "21" , and Field 01CRD is blank.

  4. Field 01COR is "12" , "13" , "14" , "22" , "23" , or "24" and Field 01CCC "3" is not present.

3.12.12.16.8.2 (01-01-2023)
Error Code 936
Correction Procedures

  1. Correct any coding or transcription errors.

  2. For non-IRI items, verify item was required:

    1. If not required, delete Field 01COR.

    2. Enter the response date in Field 01CRD.

    3. If item is required, send the return back to the filer.

  3. For IRI items, verify the item was required.

    1. If not required, delete Field 01COR and Field 01IRI.

    2. If the response date is later than Field 01RDD>, enter the response date in Field 01CRD.

    3. If item is required, send the return back to the filer.

  4. If the tax year is 2008 or subsequent and the filer used a 2007 of prior revision of F-990, Send the return back to the filer requesting the current revision.

3.12.12.16.9 (01-01-2023)

Error Code 942

  1. Error Code 942 displayed Fields are:

    01COR Correspondence Indicator
    01CRD Correspondence Received Date
    01IRI IRI Code
    01CCC Computer Condition Code

3.12.12.16.9.1 (01-01-2023)
Error Code 942
Invalid Conditions

  1. Field 01CRD or CCC "3" is present and Field 01COR is not present.

3.12.12.16.9.2 (01-01-2023)
Error Code 942
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If correspondence was not initiated, determine whether correspondence is required:

    1. If not, delete the entry in Field 01CRD.

    2. If correspondence is required, send the return back to the filer.

3.12.12.16.10 (01-01-2023)

Error Code 945

  1. Error Code 945 displayed Fields are:

    01SCA Schedule Indicator Code
    01SCB Schedule Indicator Code
    01IRI Incomplete Return Item
    01COR Correspondence Indicator Code

3.12.12.16.10.1 (01-01-2023)
Error Code 945
Invalid Conditions

  1. Fields 01SCA or 01SCB O is not Present.

3.12.12.16.10.2 (01-01-2023)
Error Code 945
Correction Procedures

  1. Correct any Coding or Transcription errors.

  2. All Form 990 returns must have a Schedule O attached. If Schedule O is not attached send the return back to the filer.

    Note:

    Only enter a SIC Code if the schedule is present.

  3. Schedule O must contain more information than just a name and EIN.

3.12.12.16.11 (01-01-2023)

Error Code 946

  1. Error Code 946 displayed Fields are:

    01NPF Non-PF Reason Code
    01SS Sub Section
    01IRI Incomplete Return Item
    01ADC Audit Code

3.12.12.16.11.1 (01-01-2023)
Error Code 946
Invalid Conditions

  1. Field 01NPF is blank and Schedule E is present.

  2. Field 01NPF is 6, 7, 8 or 16 and Section 11 is not present.

  3. Field 01NPF is 9 and Section 12 is not present.

3.12.12.16.11.2 (01-01-2023)
Error Code 946
Correction Procedures

  1. Correct any coding or transcription errors and a check of the Status Code on INOLE should be made. If the account is in Status 97 it means the organizations Tax Exempt status has been revoked. Send the return back to the filer.

  2. Schedule A is needed for the following Subsections only: 03 with a Foundation Code other than 02, 03, or 04 and SS 50, 60, 70, 71, or 91. Research for the correct subsection if Item I is not "03" .

    Note:

    If Subsection is "03" and Foundation Code is 02, 03 or 04, do not correspond for Schedule A. Enter "11" in Field 01NPF. Do not enter Schedule Indicator Code A.

  3. If Part I, Schedule A, is blank and the preprinted label shows Foundation Code "11" , enter "02" in Field 01NPF. Send the return back to the filer for Schedule E, if missing.

  4. All organizations who file Schedule A must check only one box:

    1. If Schedule A, Part I is not completed or two boxes are checked, research INOLES. Enter the correct NPF Code from the chart below.

    2. If the NPF Code is "06" , "07" , "08" check for the presence of Part II. Correspond if needed. NA, 0, dash, or none are acceptable entries. Enter a 1 in Fields 111F and 114F.

      Note:

      Research for prior postings. If none, treat as initial return, enter a 1 in Fields 111F and 114F and/or 121F and 126F, whichever is applicable) and do not send back for Part II or Part III.

    3. If the NPF Code is "16" , check for the presence of Part II. NA, 0, dash, or none are acceptable entries. Enter a 1 in Fields 111F and 114F.

    4. If the NPF Code is 09 check for the presence of Schedule A Part III. NA, 0, dash, or none are acceptable entries. Enter a 1 in Fields 121F and 126F.

    5. If research shows SS50, 60, 70, 71 or 91, and Schedule A, Part I is not completed or two boxes are checked, correspond for Part I.

    6. The following is a list of NPF Codes for SS50, 60, 70, 71 or 91:

    • SS50 = NPF 03, (box 3)

    • SS60 = NPF 10, (box 11)

    • SS70 = NPF 09, (box 9)

    • SS71 = NPF 10, (box 11)

    • SS91 (4947 (a)(1) = NPF 10, (box 11)

      Note:

      For Subsection 70 also correspond for Part III if blank and it's not an initial return. Remember we will no longer correspond with the filer for information. The return will be sent back. Substitute correspond with send the return back to the filer.

    Part I Box NPF Code Subsection Code Foundation Code
    Box 1 01 03 10
    Box 2 02 03 11
    Box 3 03 03 12
    Hospital, Clinic
    Box 4 05 03 12
    Research, Lab
    Box 5 06 03 13
    Box 6 04 03 14
    Box 7 07 03 Governmental Unit
    15
    General Public
    Box 8 08 03 15
    Community trust
    Box 9 16 03 25
    Agricultural Organization
    Box 10 09 03 16
    Box 11 11 03 18
    Box 12, Type I Box Checked 12 03 21
    Box 12, Type II Box Checked 13 03 22
    Box 12, Type III Box Checked 14 03 23
    Box 12, Type III Other Box Checked 15 03 24
    3 03 50  
    9 09 70  
    11 10 60, 71, 91  
           

    Note:

    If Box 11 is checked one of the Type Boxes must also be checked.

    Note:

    If PTA and box 2 is marked and Schedule E is incomplete or blank, research for the correct NPF Code. If the Foundation Code is not "11" , change the NPF Code and do not send back for Schedule E.

    * Use NPF 03 if the organization's name includes "Hospital" , "Clinic" , etc.
    ** Use NPF 05 if the Organization's name includes "Research" or "Laboratory" , etc.

  5. Remember we will no longer correspond with the filer for information. The return will be sent back. Substitute correspond with send the return back to the filer.

  6. If Subsection (SS) Codes conflict (e.g., preprinted label or INOLES shows SS03, but taxpayer indicates otherwise in Item I), always use the SS on the preprinted label or INOLES.

3.12.12.16.12 (01-01-2023)

Error Code 947

  1. Error Code 947 displayed Fields are:

    01SCA Schedule Indicator Code
    01SCB Schedule Indicator Code
    01IRI Incomplete Return Item
    01COR Correspondence Indicator Code
    01CRD Correspondence Received Date
    0420A Hospital Question Code
    0420B Attach Audited Financial Statements

3.12.12.16.12.1 (01-01-2023)
Error Code 947
Invalid Conditions

  1. The question in Part IV, Form 990 in Field 0420A is marked Yes and Field 01SCA or SCB H is not present.

  2. The question in Field 0420A is yes and Field 0420B is marked no or blank and the Audited Financial Statement is not attached.

    Note:

    If the Tax period is 201104 and subsequent send back the return for the missing Audited Financial Statements. Any statement can be accepted that is referred to as an Audited Financial Statement by the filer.

  3. The wrong revision of Schedule H was used. If the return is for Tax Year 201012 and subsequent, the filer must use the 2010 revision of Schedule H. If the Tax Year is prior to 201012 the revision of Schedule H doesn't matter.

3.12.12.16.12.2 (01-01-2023)
Error Code 947
Correction Procedures

  1. Correct any Coding or Transcription errors.

  2. If the transcription is correct and the schedule H is missing, incomplete, or the wrong revision was filed, send the return back to the filer for the missing schedule.

    Note:

    Only enter a SIC Code if a complete schedule is present.

  3. If Field 0420A is yes and 0420B is no or blank and the Audited Financial Statement is not attached, send the return back to the filer. If the statement is attached change Field 0420B to 1 = yes.

3.12.12.16.13 (01-01-2023)

Error Code 948

  1. Error Code 948 displayed Fields are:

    01SCA Schedule Indicator Code
    01SCB Schedule Indicator Code
    01IRI Incomplete Return Item
    01COR Correspondence Indicator Code
    041 Is Organization 501(c) (3) or 4947(a)(1)?
    042 Schedule B Code
    043 Engage in Political Activity?
    044 Engage in Lobbying Activity?
    045 Subject to Section 6033(e) Notice?
    046 Maintain Donor Advised Funds?
    0413 Is the Organization a School?
    0423 Answer yes to Questions 3, 4 or 5?
    0425A 501(c)(3) and 501(c)(4) Orgs Engaged in Excess Benefit Transaction?
    0425B Become Aware that it Engaged in Excess Benefit Transaction?
    0426 Loan to or by a Current/Former Officer/Director?
    0427 Provide Grant or Other?
    0428A Transaction with Current/Former Officer?
    0428B Transaction with Family Member?
    0428C Transaction with Entity or Current/Former Officer?
    0433 Own 100% of an Entity?
    0434 Related to any Tax Exempt or Taxable Entity?
    0435B Receive Payment or Engage in Transaction?
    0436 Make any Transfers?
    0437 Conduct more than 5%?

3.12.12.16.13.1 (01-01-2023)
Error Code 948
Invalid Conditions

  1. Field 01SCA or SCB is not present when the answer to a question in Part IV is "Yes" which indicates the schedule must be present.

3.12.12.16.13.2 (01-01-2023)
Error Code 948
Correction Procedures

  1. Correct any Coding or Transcription errors.

  2. Each question with a yes answer must have a related Schedule attached. If the transcription is correct and the schedule is missing, send the return back to the filer.

    Note:

    All of the schedules in EC 948 are considered necessary for a complete return.

    Note:

    Only enter a SIC Code if the complete schedule is present.

  3. If Field 041 is yes and the Subsection does not require a Schedule A, blank the Field. See IRM 3.12.12.14.13.2.

  4. If the question on Part IV, Line 2, Field 042 is checked yes and Schedule B is not attached, send the return back to the filer. If the question is checked no, Schedule B is not required.

  5. Only Schedule D, Part I is considered necessary for a complete return. If EC 948 is displayed because Fields 047 through 0412A are marked yes, change the Field to no and continue processing. Do not send the return back for other parts of Schedule D.

  6. If SIC D and D-1 are both present, delete D. It won't accept both.

3.12.12.16.14 (01-01-2023)

Error Code 952

  1. Error Code 952 displayed Fields are:

    01TXP Tax Period
    01RCD Received Date
    01DDP Daily Delinquency Penalty Taxpayer
    >>>> Daily Delinquency Penalty Computer
    01GR> Gross Receipts (Generated)
    01RDD> Return Due Date (Generated)

3.12.12.16.14.1 (01-01-2023)
Error Code 952
Invalid Conditions

  1. Tax Period is 198712 or subsequent and Field 01DDP is greater than Field 01DDP Underprint.

  2. Tax Period is prior to 198712 and Field 01DDP is greater than $5,000.

3.12.12.16.14.2 (01-01-2023)
Error Code 952
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If transcribed correctly and penalty was computed by a Revenue Officer or Examination, SSPND 640 and prepare Form 4227. Annotate on Form 4227 "cancel to Exam" . DO NOT change the DDP amount unless instructed by the preparer to do so.

  3. If the amount was computed by the taxpayer and was transcribed correctly, delete the amount in Field 01DDP.

  4. If a penalty for other than DDP is shown on the return, delete Field 01DDP. When document clears, attach Form 3465, Adjustment Request, and route document to EO Accounts.

3.12.12.16.14.3 (01-01-2023)
DDP Amounts

  1. Daily Delinquency Penalty amounts are:

    1. For tax years ending on or after July 30, 1996, the penalty is $20 a day computed from Field 01RDD>. The maximum penalty may be as much as $10,000 or five percent of gross receipts for the year, whichever is less.

    2. For tax years ending before July 30, 1996, the penalty is $10 a day computed from Field 01RDD>. The maximum penalty may be as much as $5,000 or five percent of gross receipts for the year, whichever is less.

    3. If the organization has gross receipts exceeding $1,000,000, for any year the law provides for a penalty of $100 a day computed from Field 01RDD>. The maximum penalty may be as much as $50,000.

3.12.12.16.15 (01-01-2023)

Error Code 954

  1. Error Code 954 displayed Fields are:

    CL Clear Field
    01GR> Gross Receipts (Generated)
    01SS Subsection Code
    01COR Correspondence Indicator
    01CCC Computer Condition Code
    01IRI IRI Code
    01TXP Tax Period
    1016B Total Asset EOY

  2. "SECTION 10 NOT PRESENT" .

3.12.12.16.15.1 (01-01-2023)
Error Code 954
Invalid Conditions

  1. Field 01GR> is more than $50,000, Field 1016B is not present and, Field 01COR is "11" , "21" or blank for Tax Periods 201012 and subsequent. For Tax Periods 201011 and prior it will be Field 01GR> is more than $25,000.

    Note:

    If the Subsection is 82 use $25,000 for all Tax Periods.

3.12.12.16.15.2 (01-01-2023)
Error Code 954
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If Field 1016B is truly "0" (zero), "–" (dash), or "None" , enter "C" in the Clear Field.

  3. Refer to the document to determine Total Assets EOY:

    1. If the information is not present, send the return back to the filer.

3.12.12.16.16 (01-01-2023)

Error Code 955

  1. Error Code 955 displayed Fields are:

    11TO Schedule A, Part I, Line 12, a-d Checkbox
    1=Corporation
    2=Trust
    3=Association
    4=Other
    12P4A Schedule A Part IV, Section A and B Data Present
    12P4B Schedule A, Part IV, Section A and C Data Present
    12P4C Schedule A, Part IV, Section A, D and E Data Present
    12P4D Schedule A, Part IV, Section A, D and Part V Data Present
    12P4E Schedule A, Part IV, Section A, B, C, D or E Data Present
3.12.12.16.16.1 (01-01-2023)
Error Code 955
Invalid Conditions

  1. This Error check is based on Schedule A Sections 11 and 12. If line 12 is checked one of the type boxes a through d must also be checked.

3.12.12.16.16.2 (02-13-2018)
Error Code 955
Correction Procedures

  1. Check Schedule A to see if there is data present in the different Sections and enter a 1 in the Fields.

  2. GETSEC Schedule A, Section 12 to correct the Fields below. Field 11TO must have an entry if box 12 is checked it must be answered 1-4. Section 11 Field 11TO is based on the box checked on Schedule A, Part 1, line 12, boxes a through d. Send the return back if the missing Section 12 Fields are not present under these conditions.

  3. If Field 11TO=1, Fields 12P4A and 12P4B must have a 1 present.

  4. If Field 11TO=2, Fields 12P4A and 12P4C must have a 1 present.

  5. If Field 11TO=3, Fields 12P4A, 12P4D and 12P4E must have a 1 present.

  6. If Field 11TO=4, Fields 12P4A and 12P4D must have a 1 present.

  7. If the NPF Code is not 12, 13, 14 or 15 delete the entry in Field 11TO.

3.12.12.16.17 (01-01-2023)

Error Code 956

  1. Error Code 956 displayed Fields are:

    086AR Gross Rents Real
    086BR Less Rent Expenses Real
    086CR Rental Income Real
    >>>> Rental Income Real Underprint
    086AP Gross Rents Personal
    086BP Less Rent Expenses Personal
    086CP Rental Income Personal Underprint
    086DA Net Rental Income
    >>>> Net Rental Income Underprint

3.12.12.16.17.1 (01-01-2023)
Error Code 956
Invalid Conditions

  1. Fields 086CR and 086DA computer and Fields 086CR and 086DA ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.16.17.2 (01-01-2023)
Error Code 956
Correction Procedures

  1. Correct any coding or transcription errors. Field 086BR and 086BP are always positive.

  2. If only the net amount is present in Field 086DA, try to figure, (back into) the appropriate amounts for Field 086AR and 086CR.

  3. If unable to perfect, enter the net amount from Field 086DA in Field 086AR and 086CR.

  4. When all transcription and editing errors have been perfected, change Field 086DA to the computer generated amount.

3.12.12.16.18 (01-01-2023)

Error Code 958

  1. Error Code 958 displayed Fields are:

    087AS Gross Amount from Sale of Assets Securities
    087BS Cost, Basis Sales Expenses Securities
    087CS Gain/Loss Securities
    >>>> Gain/Loss Securities Underprint

3.12.12.16.18.1 (01-01-2023)
Error Code 958
Invalid Conditions

  1. Field 087CS and 087CS computer ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.16.18.2 (01-01-2023)
Error Code 958
Correction Procedures

  1. Correct any coding or transcription errors. Field 087BS is always positive.

  2. If only the net amount is present in Field 087CS, try to figure, (back into) the appropriate amount for Field 087AS, and Field 087BS.

  3. If unable to perfect, enter the net amount from Field 087CS, in Field 087AS.

  4. When all transcription and editing errors have been perfected, change Field 08CS to the computer generated amount.

3.12.12.16.19 (01-01-2023)

Error Code 962

  1. Error Code 962 displayed Fields are:

    087AO Gross Amount from Sales of Assets Other
    087BO Less Cost or other Basis Other
    087CO Gain/Loss Column Other
    >>>> Gain/Loss Column Other Underprint

3.12.12.16.19.1 (01-01-2023)
Error Code 962
Invalid Conditions

  1. Field 087CO Computer and Field 087CO ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.16.19.2 (01-01-2023)
Error Code 962
Correction Procedures

  1. Correct any coding or transcription errors. Field 087BO is always positive.

  2. If only the net amount is present in Field 087CO, try to figure, (back into) the appropriate amounts for Field 087AO and Field 087BO.

  3. If unable to perfect, enter the net amount from Field 087CO in Field 087AO.

  4. When all transcription and editing errors have been perfected, change Field 087CO to the computer generated amount.

3.12.12.16.20 (01-01-2023)

Error Code 964

  1. Error Code 964 displayed Fields are:

    088A Gross Income Fundraising
    088B Less: Direct Expenses
    088CA Net Income or (loss) from Fundraising Events-Taxpayer
    >>>> Net Income or (loss) from Fundraising Events-Computer
    089A Gross Income Gaming
    089B Less: Direct Expenses
    089CA Net Income (Loss) from Gaming - Taxpayer
    >>>> Net Income or (loss) from Gaming - Computer

3.12.12.16.20.1 (01-01-2023)
Error Code 964
Invalid Conditions

  1. Field 088CA Computer and Field 088CA ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

  2. Field 089CA Computer and Field 089CA ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.16.20.2 (01-01-2023)
Error Code 964
Correction Procedures

  1. Correct any coding and transcription errors. Fields 088B and 089B are always positive.

  2. If only the net amount is present in Field 088CA or 089CA, try to figure, (back into) the appropriate amounts for Field 088A, 088B, 089A and 089B.

  3. If unable to perfect, enter the net amount from Field 088CA and 089CA in Fields 088A and 089A.

  4. When all transcription and editing errors have been perfected, change Field 088CA and 089CA to the computer generated amount.

3.12.12.16.21 (01-01-2023)

Error Code 966

  1. Error Code 966 displayed Fields are:

    0810A Gross Sales of Inventory
    0810B Less: Cost of Goods Sold
    0810C Gross Profits or (loss) from Sales of Inventory-Taxpayer
    >>>> Gross Profits or (loss) from Sales of Inventory-Computer

3.12.12.16.21.1 (01-01-2023)
Error Code 966
Invalid Conditions

  1. Field 0810C Computer and Field 0810C ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.16.21.2 (01-01-2023)
Error Code 966
Correction Procedures

  1. Correct any coding or transcription errors. Field 0810B is always positive.

  2. If only the net amount is present in Field 0810C, try to figure, (back into) the appropriate amounts for Field 0810A and Field 0810B.

  3. If unable to perfect, enter the net amount from Field 0810C in Field 0810A.

  4. If Field 0810B is negative and the filer is therefore adding Fields 0810A and 0810B together to figure Field 0810C, delete Field 0810B and put the filers amount for Field 0810C in Field 0810A.

3.12.12.16.22 (01-01-2023)

Error Code 968

  1. Error Code 968 displayed Fields are:

    081HA Total Contributions
    082AA Program Service a Amount
    082BA Program Service b Amount
    082CA Program Service c Amount
    082DA Program Service d Amount
    082EA Program Service e Amount
    082FA Program Service f Amount
    082G Program Service Total Amount
    083A Investment Income
    084A Tax Exempt Bond Income
    085A Royalties
    086AR Gross Rent (Real)
    086AP Gross Rent (Personal)
    086BR Rental Expenses (Real)
    086BP Rental Expenses (Personal)
    086CR Rental Income (Real)
    086CP Rental Income (Personal)
    086DA Net Rental Income
    087AS Gross Sales Securities
    087AO Gross Sales Assets
    087BS Cost Other Securities
    087BO Cost Basis Other
    087CS Gain/Loss Securities
    087CO Gain/Loss Other
    087DA Net Gain/Loss Amount
    088A Fundraising Events
    088B Less Direct Expenses
    088CA Income/Loss Fundraising
    089A Gaming Income
    089B Less Direct Expenses
    089CA Net Income/Loss Gaming
    0810A Sales Inventory
    0810B Less Cost of Goods Sold
    0810C Net Income/Loss Sales
    08A11 Misc. Revenue a Total
    08B11 Misc. Revenue b Total
    08C11 Misc. Revenue c Total
    0811D Misc. Revenue d Total
    0811E Total Revenue Taxpayer
    0812A Total Revenue
    >>>> Total Revenue Computer

3.12.12.16.22.1 (01-01-2023)
Error Code 968
Invalid Conditions

  1. Field 0812A Computer and Field 0812A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.16.22.2 (01-01-2023)
Error Code 968
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If Field 0812A is the only entry, enter Field 0812A amount in Field 0811D and 0811E.

  3. If an amount is on Line 7d, and lines 7a through 7c are blank, GTSEC 08 and enter Line 7d amount into Fields 087AS and 087CS.

  4. If all Fields were transcribed correctly, change Field 0812A to the computer generated amount.

3.12.12.16.23 (01-01-2023)

Error Code 972

  1. Error Code 972 displayed Fields are:

    091A Grants to Gov./Orgs in U.S.
    092A Grants and Other Assistance in U.S.
    093A Grants and Other Assistance Outside U.S.
    094A Benefits Paid to or for Members
    095A Compensation of Current Officers, Directors
    096A Compensation to Disqualified Persons
    097A Other Salaries and Wages
    098A Pension Plan Contributions
    099A Other Employee Benefits
    0910A Payroll Taxes
    0911A Fees for Services Management
    0911B Fees for Services Legal
    0911C Fees for Services Accounting
    0911D Fees for Services Lobbying
    0911E Fees for services Professional Fundraising
    0911F Fees for Services Investment Management
    0911G Fees for Services Other
    0912A Advertising
    0913A Office Expenses
    0914A Information Technology
    0915A Royalties
    0916A Occupancy
    0917A Travel
    0918A Payments of Travel or Entertainment
    0919A Conferences, Conventions and Meetings
    0920A Interest
    0921A Payments to Affiliates
    0922A Depreciation, Depletion, ect,
    0923A Insurance
    0924A Other Expenses a
    0924B Other Expenses b
    0924C Other Expenses c
    0924D Other Expenses d
    0924E Other Expenses e
    0924F Other Expenses f
    0925A Total functional Expenses
    >>>> Total Functional Expenses Underprint
    "SECTION 09 NOT PRESENT"

3.12.12.16.23.1 (01-01-2023)
Error Code 972
Invalid Conditions

  1. Field 0925A Computer and Field 0925A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.12.16.23.2 (01-01-2023)
Error Code 972
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Compute amount for Field 0925A and enter in Field 0925A.

    1. Compute amount for Field 0925A by adding the amounts on Lines 1 through 24f Column (A).

    2. If the entries in Fields 091A and 0924F are correct, change Field 0925A to the computer generated amount.

3.12.12.16.24 (01-01-2023)

Error Code 973

  1. Error Code 973 displayed Fields are:

    1016A Total Assets BOY Taxpayer
    1026A Total Liabilities BOY
    1033A Total Net Assets BOY
    >>>> Total Assets BOY Computer
    "SECTION 10 NOT PRESENT"

3.12.12.16.24.1 (01-01-2023)
Error Code 973
Invalid Conditions

  1. Field 1033A Computer and Field 1033A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.16.24.2 (01-01-2023)
Error Code 973
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 1033A computer is equal to Field 1016A minus Field 1026A.

  3. Verify the Fields as follows:

    1. Verify Field 1016A by adding the amounts on Lines 1 through 15, Column (A).

    2. Verify Field 1026A by adding the amounts on Lines 17 through 25, Column (A).

    3. If Column (A) is blank, enter the amount from Part I, Line 22, BOY Column, in Field 1033A and Field 1016A.

    Note:

    If the filer has a negative entry on Part X, line 26, remove the negative symbols to make the amount correct. The computer considers the amount negative when transcribed.

  4. If the entries in Fields 1016A and 1026A are correct, change Field 1033A to the computer generated amount.

3.12.12.16.25 (01-01-2023)

Error Code 976

  1. Error Code 976 displayed Fields are:

    1016B Total Assets EOY Taxpayer
    1026B Total Liabilities EOY
    1033B Total Net Assets EOY
    >>>> Total Assets EOY Computer
    "SECTION 10 NOT PRESENT"

3.12.12.16.25.1 (01-01-2023)
Error Code 976
Invalid Conditions

  1. Field 1033B Computer and Field 1033B ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.16.25.2 (01-01-2023)
Error Code 976
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 1033B computer is equal to Field 1016B minus Field 1026B.

  3. Verify the Fields as follows:

    1. Verify Field 1016B by adding the amounts on Lines 1 through 15, Column (B).

    2. Verify Field 1026B by adding the amounts on Lines 17 through 25, Column (B).

    3. If Column (B) is blank, enter the amount from Part I, Line 22, EOY Column, in Field 1033B and Field 1016B.

    Note:

    If the filer has a negative amount on Part X, line 26, remove the negative symbols to make the amount correct. The computer considers the amount negative when transcribed.

  4. If the entries in Fields 1016B and 1026B are correct, change Field 1033B to the computer generated amount.

3.12.12.16.26 (01-01-2023)

Error Code 978

  1. Error Code 978 displayed Fields are:

    0510A Initiation Fees and Capital Contributions
    0510B Gross Receipts for Public use of Club Facilities
    0511A Gross Income from Members or Shareholders?
    0511B Gross Income from Other Sources
    0512B Amount of Tax Exempt Interest

3.12.12.16.26.1 (01-01-2023)
Error Code 978
Invalid Conditions

  1. These Fields must be numeric and more than one character.

3.12.12.16.26.2 (01-01-2023)
Error Code 978
Correction Procedures

  1. Compare the entries in Part V Lines 10a, 10b, 11a, 11b and 12b with what was transcribed and correct any transcription errors.

  2. If any of these Fields are a single digit, 1 through 9, delete the Field.

3.12.12.16.27 (01-01-2023)

Error Code 980

  1. Error Code 980 displayed Fields are:

    111F Gifts, Grants, Contributions - 170 Amount
    112F Tax Revenues Levied
    113F Value of Services 170 Amount
    114F Total 170 Amount
    >>>> Total 170 Amount Underprint

  2. "SECTION 11 NOT PRESENT"

3.12.12.16.27.1 (01-01-2023)
Error Code 980
Invalid Conditions

  1. Field 114F Computer and Field 114F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.16.27.2 (01-01-2023)
Error Code 980
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 114F Computer is equal to Field 111F plus Field 112F plus Field 113F.

  3. Verify Column f by adding each line across, change Fields as necessary.

  4. If the entries in Fields 111F, 112F and 113F are correct, change Field 114F to the computer generated amount.

3.12.12.16.28 (01-01-2023)

Error Code 984

  1. Error Code 984 displayed Fields are:

    117F Amount from Line 4
    118F Gross Income from Interest 170
    119F Net Income from Unrelated Business 170
    1110F Other Income 170
    1111F Total Support 170
    >>>> Total Support 170 Underprint
    "SECTION 11 NOT PRESENT"

3.12.12.16.28.1 (01-01-2023)
Error Code 984
Invalid Conditions

  1. If Field 1111F Computer and Field 1111F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.16.28.2 (01-01-2023)
Error Code 984
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 1111F Computer is equal to Field 117F plus Field 118F plus Field 119F, plus 1110F.

  3. Verify Column f by adding each line across, change Fields as necessary.

  4. If the entries in are correct, change Field 1111F to the computer generated amount.

3.12.12.16.29 (01-01-2023)

Error Code 986

  1. Error Code 986 displayed Fields are:

    121F Gifts, Grants, Contributions 509
    122F Gross Receipts from Admissions 509
    123F Gross Receipts from Activities 509
    124F Tax Revenues Levied 509
    125F Value of Services 509
    126F Total 509
    >>>> Total 509 Underprint

3.12.12.16.29.1 (01-01-2023)
Error Code 986
Invalid Conditions

  1. If Field 126F Computer and Field 126F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.16.29.2 (01-01-2023)
Error Code 986
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 126F Computer is equal to Field 121F plus Field 122F plus Field 123F, plus Field 124F plus Field 125F.

  3. Verify column f by adding each line across, change the Fields as necessary.

  4. If the entries in are correct, change Field 126F to the computer generated amount.

3.12.12.16.30 (01-01-2023)

Error Code 990

  1. Error Code 990 displayed Fields are:

    129F Amount from Line 6
    1210A Gross Income from Interest
    1210B Unrelated Business Taxable Income 509
    1210C Total of 10a and 10b 509
    1211F Net Income from Unrelated Activity 509
    1212F Other Income 509
    1213F Total Support 509
    >>>> Total Support 509 Underprint

3.12.12.16.30.1 (01-01-2023)
Error Code 990
Invalid Conditions

  1. Field 1213F Computer and Field 1213F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.16.30.2 (01-01-2023)
Error Code 990
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 1213F Computer is equal to Field 129F, + 1210C, + 1211F, + 1212F.

  3. Verify Column f by adding each line across, change Fields as necessary.

  4. If the entries are correct, change Field 1213F to the computer generated amount.

3.12.12.16.31 (01-01-2023)

Error Code 991

  1. Error Code 991 displayed Fields are:

    01SCA Schedule Indicator Code
    01SCB Schedule Indicator Code
    01IRI Incomplete Return Item
    01COR Correspondence Code
    01CRD Correspondence Received Date
    173 Conduct Community Health Needs Assessment
    175 Hospital Take into Account Input
    176A One or more Hospitals
    177 Available to Public
    1812A Excise Tax Under Section 4959
    1812B Organization File 4720
    1813 Eligibility Criteria for Financial Assistance
    18012 Explained the Basis for Calculating
    1815 Explained the Method
    1816 Measures to Publicize Policy
    1917 Non CL Pay Code
    1919 Third Party Collection Actions
    1921 Policy Relating to Emergency Care
    1923 Charge any Patients
    1924 Amount Equal to Gross Charge
3.12.12.16.31.1 (01-01-2023)
Error Code 991
Invalid Condition/
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Yes/no questions in the Fields listed above have to be answered for all tax periods beginning March 23, 2012 and subsequent. For tax periods prior to March 23, 2012 if the filer doesn't answer questions in these Fields Schedule H, Part V, Section B, you will need to enter a 2 for the missing Field and also enter an 11 in Field 01COR. We will not send the return back on questions 1 through 7 if they are not answered on tax periods beginning prior to March 23, 2012. See note under (3) below. Also see Exhibit 3.12.12-8 9th box (Sch H note).

  3. If Fields shown above are not answered on tax periods beginning March 23, 2012 and subsequent, send the return back to the filer.

    Note:

    Also for Tax Periods 201312 and subsequent if Field 173 is marked no, enter a 2 in Fields 175, 176A and 177. These do not have to be answered for Tax Periods after 201312.

  4. On a 2011 or prior version Schedule H enter a 2 in Fields 1812A, and 1812B.

    Note:

    For Tax Periods 2013 and subsequent Field 1812B only needs to be answered if Field 1812A is answered yes. If Field 1812A is answered marked no, Check Field 1812B no.

3.12.12.16.32 (01-01-2023)

Error Code 992

  1. Error Code 992 displayed Fields are:

    01SCA Schedule Indicator Code
    01SCB Schedule Indicator Code
    01IRI Incomplete Return Item
    01COR Correspondence Code
    01CRD Correspondence Received Date
    203 Conduct Community Health Needs Assessment
    205 Hospital Take into Account Input
    206A One or more Hospitals
    207 Available to Public
    2112A Excise Tax Under Section 4959
    2112B Organization File 4720
    2113 Eligibility Criteria for Financial Assistance
    21012 Explained the Basis for Calculating
    2115 Explained the Method
    2116 Measures to Publicize Policy
    2217 Non CL Pay Code
    2219 Third Party Collection Actions
    2221 Policy Relating to Emergency Care
    2223 Charge any Patients
    2224 Amount Equal to Gross Charge
3.12.12.16.32.1 (01-01-2023)
Error Code 992
Invalid Conditions/
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Yes/no questions in the Fields listed above have to be answered for all tax periods beginning March 23, 2012 and subsequent. For tax periods prior to March 23, 2012 if the filer doesn't answer questions in these Fields Schedule H, Part V, Section B, you will need to enter a 2 for the missing Field and also enter an 11 in Field 01COR. We will not send the return back on questions 1 through 7 if they are not answered on tax periods beginning prior to March 23, 2012. See note under (3) below. Also see Exhibit 3.12.12-8 9th box (Sch H note).

  3. If Fields shown above are not answered on tax periods beginning March 23, 2012 and subsequent, send the return back to the filer.

    Note:

    Also for Tax Periods 201312 and subsequent if Field 203 is marked no, enter a 2 in Fields 205, 206A and 207. These do not have to answered for Tax Periods after 201312.

  4. On a 2011 or prior version Schedule H enter a 2 in Fields 2112A, and 2112B.

    Note:

    For Tax Periods 2013 and subsequent Field 1812B only needs to be answered if Field 1812A is answered yes. If Field 1812A is answered marked no, Check Field 1812B no.

3.12.12.16.33 (01-01-2023)

Error Code 993

  1. Error Code 993 displayed Fields are:

    01SCA Schedule Indicator Code
    01SCB Schedule Indicator Code
    01IRI Incomplete Return Item
    01COR Correspondence Code
    01CRD Correspondence Received Date
    233 Conduct Community Health Needs Assessment
    235 Hospital Take into Account Input
    236A One or more Hospitals
    237 Available to Public
    2412A Excise Tax Under Section 4959
    2412B Organization File 4720
    2413 Eligibility Criteria for Financial Assistance
    24012 Explained the Basis for Calculating
    2415 Explained the Method
    2416 Measures to Publicize Policy
    2517 Non CL Pay Code
    2519 Third Party Collection Actions
    2521 Policy Relating to Emergency Care
    2523 Charge any Patients
    2524 Amount Equal to Gross Charge
3.12.12.16.33.1 (01-01-2023)
Error Code 993
Invalid Conditions/
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Yes/no questions in the Fields listed above have to be answered for all tax periods beginning March 23, 2012 and subsequent. For tax periods prior to March 23, 2012 if the filer doesn't answer questions in these Fields Schedule H, Part V, Section B, you will need to enter a 2 for the missing Field and also enter an 11 in Field 01COR. We will not send the return back on questions 1 through 7 if they are not answered on tax periods beginning prior to March 23, 2012.

  3. If Fields shown above are not answered on tax periods beginning March 23, 2012 and subsequent, send the return back.

  4. On a 2011 or prior version Schedule H enter a 2 in Fields 2412A, and 2412B.

    Note:

    For Tax Periods 2013 and subsequent Field 1812B only needs to be answered if Field 1812A is answered yes. If Field 1812A is answered marked no, Check Field 1812B no.

3.12.12.16.34 (01-01-2023)

Error Code 994

  1. Error Code 994 displayed Fields are:

    01SCA Schedule Indicator Code
    01SCB Schedule Indicator Code
    01IRI Incomplete Return Item
    01COR Correspondence Code
    01CRD Correspondence Received Date
    263 Conduct Community Health Needs Assessment
    265 Hospital Take into Account Input
    266A One or more Hospitals
    267 Available to Public
    2712A Excise Tax Under Section 4959
    2712B Organization File 4720
    2713 Eligibility Criteria for Financial Assistance
    27012 Explained the Basis for Calculating
    2715 Explained the Method
    2716 Measures to Publicize Policy
    2817 Non CL Pay Code
    2819 Third Party Collection Actions
    2821 Policy Relating to Emergency Care
    2823 Charge any Patients
    2824 Amount Equal to Gross Charge
3.12.12.16.34.1 (01-01-2023)
Error Code 994
Invalid Conditions/
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Yes/no questions in the Fields listed above have to be answered for all tax periods beginning March 23, 2012 and subsequent. For tax periods prior to March 23, 2012 if the filer doesn't answer questions in these Fields Schedule H, Part V, Section B, you will need to enter a 2 for the missing Field and also enter an 11 in Field 01COR. We will not send the return back to the filer on questions 1 through 7 if they are not answered on tax periods beginning prior to March 23, 2012. See note under (3) below. Also see Exhibit 3.12.12-8 9th box (Sch H note).

  3. If Fields shown above are not answered on tax periods beginning March 23, 2012 and subsequent, send the return back to the filer.

  4. On a 2011 or prior version Schedule H enter a 2 in Fields 2712A, and 2712B.

    Note:

    For Tax Periods 2013 and subsequent Field 1812B only needs to be answered if Field 1812A is answered yes. If Field 1812A is answered marked no, Check Field 1812B no.

3.12.12.16.35 (01-01-2023)

Error Code 995

  1. Error Code 995 displayed Fields are:

    01SCA Schedule Indicator Code
    01SCB Schedule Indicator Code
    01IRI Incomplete Return Item
    01COR Correspondence Code
    01CRD Correspondence Received Date
    293 Conduct Community Health Needs Assessment
    295 Hospital Take into Account Input
    296A One or more Hospitals
    297 Available to Public
    3012A Excise Tax Under Section 4959
    3012B Organization File 4720
    3013 Eligibility Criteria for Financial Assistance
    30012 Explained the Basis for Calculating
    3015 Explained the Method
    3016 Measures to Publicize Policy
    3117 Non CL Pay Code
    3119 Third Party Collection Actions
    3121 Policy Relating to Emergency Care
    3123 Charge any Patients
    3124 Amount Equal to Gross Charge
3.12.12.16.35.1 (01-01-2023)
Error Code 995
Invalid Conditions/
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Yes/no questions in the Fields listed above have to be answered for all tax periods beginning March 23, 2012 and subsequent. For tax periods prior to March 23, 2012 if the filer doesn't answer questions in these Fields Schedule H, Part V, Section B, you will need to enter a 2 for the missing Field and also enter an 11 in Field 01COR. We will not send the return back to the filer on questions 1 through 7 if they are not answered on tax periods beginning prior to March 23, 2012. See note under (3) below. Also see Exhibit 3.12.12-8 9th box (Sch H note).

  3. If Fields shown above are not answered on tax periods beginning March 23, 2012 and subsequent, send the return back to the filer.

  4. On a 2011 or prior version Schedule H enter a 2 in Fields 2712A, and 2712B.

    Note:

    For Tax Periods 2013 and subsequent Field 1812B only needs to be answered if Field 1812A is answered yes. If Field 1812A is answered marked no, Check Field 1812B no.

3.12.12.16.36 (01-01-2023)

Error Code 999

  1. Error Code 999 displayed Field is:

    01TXP Tax Period

3.12.12.16.36.1 (01-01-2023)
Error Code 999
Invalid Conditions

  1. Error Code 999 will be generated for all returns that are in error status at the end of the processing year.

3.12.12.16.36.2 (01-01-2023)
Error Code 999
Correction Procedures

  1. Transmit the record.

  2. The system will re-validate the record and set validity and error codes based on the new year's program.

3.12.12.17 (01-17-2018)

Form 990EZ 2008 and Subsequent Sections and Fields

  1. Form 990EZ contains Sections 01 through 13.

  2. Tables with Field designations, maximum Field length, and Field titles are listed before each section.

3.12.12.18 (01-01-2023)

Section 01
Field Descriptions

  1. Section 01 contains entity data, processing codes, dates and miscellaneous information.

  2. Listed below are the Fields contained in Section 01 showing the Field Designator, title, location on the return, and the maximum length:



    Field

    Field TITLE

    LOCATION    		 MAX.
    LENGTH
    RMIT> Remittance Blue/Green Money 11
    01NC Name Control/Check Digit Entity Section 4
    >>>> Name Control Underprint   4
    01EIN Employer Identification Number EIN Block 9
    01TXP Tax Period Entity Section 6
    >> Tax Period Underprint   2
    01CCC Computer Condition Code Right Portion of Lines 2–7b 10
    01RCD Received Date Date Stamp 8
    01ORG Organization Code Blank space of Item K in the Entity Section 1
    01SS Sub Section Blank space if Item I in the Entity Section 2
    01NPF Non PF Reason Code Sch. A Part I 2
    01ADC Audit Code Edit Sheet Line 2 1
    01SHB Schedule B Code To the right of line 1 1
    01COR Correspondence Indicator Edit Sheet Line 4 2
    01CRD Correspondence Received Date Edit Sheet Line 5 8
    01IRI Incomplete Return Item Page 2 Upper Right Margin  
    01CAF CAF Indicator Edit Sheet Line 3 1
    01DDP Daily Delinquency Penalty Edit Sheet Line 7 6
    >>>> Daily Delinquency Underprint   6
    01SIC Schedule Indicator Code Part right side of Page 3 30 Alpha Numeric
    01PRE Preparation Code Right margin, of Preparer PTIN Line 1
    01PSN Preparer PTIN Part II Signature Block 9
    01PEN Preparer EIN Part II Signature Block 9
    01PTN Preparer Phone Number Part II Signature Block 10
    01RPC Return Processing Code TBD 35

3.12.12.18.1 (01-01-2023)

Field RMIT>
Remittance Amount

  1. Field RMIT> is the Remittance Amount. It is dollars and cents and is the blue/green edited money amount. This Field cannot be changed by Error Resolution.

3.12.12.18.2 (01-01-2023)

Field 01NC
Name Control/Check Digit

  1. Field 01NC is the Name Control and Check Digit Field.

  2. Name Control: This Field is located in the Entity Section of the return.

  3. Check Digit: This Field is also a four position Field. There must be blanks in the first two positions and a letter of the alphabet (other than E, G or M) in the third and fourth positions.

3.12.12.18.2.1 (01-01-2023)
Field 01NC
Invalid Conditions

  1. This Field is invalid if:

    1. For Name Control, the first position is not alpha or numeric, the 2nd, 3rd or 4th position is not an alpha, numeric, hyphen, ampersand or blank, and there are any intervening blanks between characters.

    2. For Check Digit, the first two positions are not blank and a letter of the alphabet (other than E, G or M) in the third and fourth positions is not present.

3.12.12.18.2.2 (01-01-2023)
Field 01NC
Correction Procedures

  1. Check Field 01NC with the return. Correct any coding or transcription errors. Check Digits have priority over the Name Control. The method for determining the correct Name Control is shown in Document 7071, Name Control Job Aid, and (2) through (6) below.

    1. If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB, or INOLES to secure the Name Control. If unable to secure the Name Control, SSPND 320.

    2. If IDRS is not available, SSPND 351.

  2. The name control should be the first four characters of the name as follows:

    1. If the organization is a corporation (e.g., name includes "Corporation" , "Inc." , "Foundation" , "Fund" ), edit the first four characters of the corporation name. Omit the word "the" when followed by more than one word.

    2. If the organization is an individual, trust, or estate, edit the first four characters of the last name of the individual, trustee, beneficiary, or decedent.

    3. If the organization is a political organization or political committee (Section 527), edit the first name of the individual.

  3. If an organization's name contains both "Fund" or "Foundation" and"Trust" , apply either corporate or trust name control rules as follows:

    If Then
    The organization name contains the name of a corporation, apply corporate name control rules (see (2)a. above).
    The organization name contains an individual's name, apply trust name control rules (see (2)b. above).

  4. Following are specific corporate name control examples to be used if "Corporation" , "Inc." , "Foundation" , or "Fund" are not present are:

    1. Local, Chapter, or Post—Edit the first four characters of the name of the national organization if the words "Local" , "Chapter" , or "Post" are contained in the name.

    2. Habitat for Humanity — Edit Habi

    3. Little League — Edit Litt

    4. American Legion — Edit Amer

    5. AMVETS — Edit Amer

    6. Boy Scouts of America (BSA) — Edit Boys

    7. BPOE — Edit Bene

    8. FOE — Edit Frat

    9. VFW — Edit Vete

    10. PTA—Edit PTA plus the first letter of the name of the state

    11. PTO or PTSA— Edit the first four characters of the school

  5. Specific trust or estate name control examples are:

    1. Estate—Edit the first four characters of the last name of the decedent

    2. Corporate Trust—Edit the first four characters of the Corporation's name.

    3. Individual trust—Edit the first four characters of the last name of the individual

    4. All other trusts—Edit the first four characters of the last name of the trustee or beneficiary

  6. Specific political organization name control examples are:

    1. Friends of Jane Doe — Edit Jane

    2. Committee to Elect John Smith — Edit John

    3. Citizens for John Doe — Edit John

3.12.12.18.3 (01-01-2023)

Field 01EIN
Employer Identification Number (EIN)

  1. Field 01EIN is the Employer Identification Number.

  2. The EIN is a number assigned by IRS for identification of a business tax account. This Field is located in the EIN Block

3.12.12.18.3.1 (01-01-2023)
Field 01EIN
Invalid Conditions

  1. This Field is invalid if:

    1. It is not numeric,

    2. It is less than nine characters,

    3. The first two digits are: 00, 07-09, 17-19, 28, 29, 49, 78, 79 or 89,

    4. It is all zeros or all nines.

3.12.12.18.3.2 (01-01-2023)
Field 01EIN
Correction Procedures

  1. Check Field 01EIN with the return. Correct any coding or transcription errors.

  2. If the EIN was entered correctly, search for another valid EIN on the return and attachments and enter the correct number.

  3. If a correct number cannot be determined:

    1. Research using Command Code NAMEB or NAMEE for the correct number.

    2. SSPND 351 if IDRS is not available.

    3. SSPND 320 if more than one number is found or if you are unable to determine a valid EIN. Indicate multiple EINs on Form 4227.

  4. If EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return. Continue processing the return.

    Note:

    Do not send Letter 3875-C if:
    * less than three digits of the EIN are transposed, different, or missing.
    * When CC INOLES indicates the account has been merged to or merged from, or
    * An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.

3.12.12.18.4 (01-01-2023)

Field 01TXP
Tax Period

  1. Field 01TXP, Tax Period, is YYYYMM format.

3.12.12.18.4.1 (01-01-2023)
Field 01TXP
Invalid Conditions

  1. This Field is invalid if:

    1. It is not numeric,

    2. Month is not 01-12,

    3. It is equal to or later than the Processing Date.

    4. Tax period is before 197012 for Form 990.

3.12.12.18.4.2 (01-01-2023)
Field 01TXP
Correction Procedures

  1. Check the return and attachments for the correct Tax Period. Correct any coding or transcription errors.

  2. If the Tax Period is equal to or later than the Processing Date, check to see if it is a "Final" return.

    1. For non-final returns, if the tax period is more than four months but less than one year from the current date, correspond for confirmation of the tax period.

    2. If tax period is less than four months, SSPND 480. Attach Form 4227 indicating "early filed" .

    3. If the return is a"Final," use Command Code GTSEC for Section 01 and enter "F" in Field 01CCC, if necessary. Change the Tax Period to the month preceding the received date.

  3. Edit CCC F (Final/Termination) if ALL of the following apply:

    1. The return or an attachment is marked Final/Termination.

    2. There are other indications the organization is out of business, closed, or merged.

    3. Part II, Line 25(B) is 0 (zero) or blank.

    4. Part V, Line 36 is marked yes.

    5. If the taxpayer is attempting to file a Final/Termination, Form 990-EZ and (a)-(d) are not met, send the return back to the filer.

  4. If the Tax Period is prior to 198901 for Form 990-EZ, SSPND 610. Rejects will convert and process as Form 990.

3.12.12.18.5 (01-01-2023)

Field 01CCC
Computer Condition Codes

  1. Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from the right portion of lines 2-7b, Form 990 See Exhibit 3.12.12-17 for a description of the codes and their uses.

3.12.12.18.5.1 (01-01-2023)
Field 01CCC
Invalid Conditions

  1. This Field is invalid if:

    1. The entry is other than blank, "D" , "F" , "G" , "L" , "R" , "T" , "V" , "W" , "Y" , "3" or "7" ,

    2. CCCs "F" and "Y" are both present,

    3. CCC "7" is present with both CCCs "D" and "R" .

3.12.12.18.5.2 (01-01-2023)
Field 01CCC
Correction Procedures

  1. Compare the entry on the screen to the entry on the return. Correct any coding or transcription errors.

  2. If the codes were entered correctly, refer to the return and Exhibit 3.12.12-17 to determine which codes are necessary.

  3. If CCCs "F" and "Y" are both present, determine if it is a final return. Identify Form 990 returns as "Final" only if ALL of the following apply:

    1. The return or an attachment is marked "Final" , or there is other indication the organization is out of business, closed or merged.

    2. Total Assets End of Year (Part II, Line 25(B)), Form 990-EZ are zero or blank.

    3. Part V, Line 36 is checked yes.

      Note:

      This applies for all returns marked Final.

  4. If the return is not a final return, delete the "F" code.

  5. If the return is a final return or is not for a short period, delete the "Y" code.

  6. If CCCs "7" , "D" , and "R" are all present, determine the correct CCCs:

    1. If CCC "7" is correct delete the "R" and "D" .

    2. If CCC "7" is not correct, delete CCC "7" .

3.12.12.18.6 (01-01-2023)

Field 01RCD
Received Date

  1. Field 01RCD is the Received Date. It is YYYYMMDD format. This Field is required and is transcribed from the date stamp on page one of the return.

3.12.12.18.6.1 (01-01-2023)
Field 01RCD
Invalid Conditions

  1. This Field is invalid if it is:

    1. Not present,

    2. Not in YYYYMMDD format,

    3. Later than the current processing date,

    4. Not within the valid year, month, day range,

    5. Prior to the ADP date of 197012 for Form 990.

3.12.12.18.6.2 (01-01-2023)
Field 01RCD
Correction Procedures

  1. Compare Field 01RCD with the received date stamp on the return. Correct any coding or transcription errors.

  2. If the Received Date stamp is "invalid" (I.E. 20110115 in lieu of 20120115), correct accordingly.

  3. If the filer indicates on the return or an attachment that an unsuccessful attempt was made to timely file electronically, enter a timely received date.

  4. Determine the received date in the following priority when it is required and there is no valid date stamp or handwritten received date:

    Note:

    If an envelope is not attached use the postmark date stamped on the face of the return.

    1. The envelope postmark or delivery shipment date.

      Note:

      If a date is stamped, the priority list would not be needed; however, if there is more than one received date stamped on the document, the proper date would depend whether the document was properly addressed. If the document is properly addressed but the Service misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used.

    2. Service Center Automated Mail Processing System (SCAMPS) digital date

    3. The Revenue Agent/Officer's signature date

    4. The signature date

    5. The Julian Date in the DLN, minus 10 days

    Note:

    Use signature date only if the signature date is within the current processing year.

    Caution:

    The≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡from the Return Due Date (RDD), regardless of Saturday, Sunday or Holiday extension dates.

3.12.12.18.7 (01-01-2023)

Field 01ORG
Organization Code

  1. Field 01ORG, Organization Code, is transcribed from the blank space of Item K in the Entity Section. This Field is used to identify the type of organization filing the return.

3.12.12.18.7.1 (01-01-2023)
Field 01ORG
Invalid Conditions

  1. This Field is invalid if other than "1" , "3" or "4" .

3.12.12.18.7.2 (01-01-2023)
Field 01ORG
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If necessary, refer to the return to determine the correct code. Valid codes are:

    IF RETURN SHOWS: CODE
    IRS Label Subsection 01-25, 50, 60, 70, 71, or Item J, 501(c) box is checked, 1

    Item J is blank
    Research for correct code
    Item J, 4947(a)(1), box is checked 3
    IRS label subsection 91 3
    The 527 box is checked in Item J of the entity section (SS82), 4

  3. If no boxes are checked on Item J and the return does not have a preaddressed label, research INOLES for the correct subsection. Code accordingly.

3.12.12.18.8 (01-01-2023)

Field 01SS
Sub Section

  1. Field 01SS, Sub Section, is located in the blank space of Item I in the Entity Section.

3.12.12.18.8.1 (01-01-2023)
Field 01SS
Invalid Conditions

  1. This Field is invalid if other than 00, 02 through 20, 22 through 27, 28, 50, 60, 70, 71, 81, 82, or 91.

3.12.12.18.8.2 (01-01-2023)
Field 01SS
Correction Procedures

  1. Refer to Item J to determine the correct code. Correct any coding or transcription errors.

  2. If no errors are found , research INOLES for the correct code. Valid codes are 00, 02 through 20, 22 through 28, 50, 60, 70, 71, 81, 82, or 91.

  3. If there is no SS on INOLES and the return is for a "National Railroad Retirement Investment Trust" , enter "28" in Field 01SS. If the Tax Period for the "National Railroad Retirement Investment Trust" is prior to 199312, also enter "R" and "V" in Field 01CCC.

  4. If the Subsection is 29 the filer must submit a Form 990 rather that a Form 990-EZ, Correspond for Form 990.

  5. If unable to determine correct Sub Section, enter "00" in Field 01SS.

3.12.12.18.9 (01-01-2023)

Field 01NPF
Non-PF Reason Code

  1. Field 01NPF, Non-PF Reason Code, is transcribed from the right margin of Schedule A, Part I.

3.12.12.18.9.1 (01-01-2023)
Field 01NPF
Invalid Conditions

  1. This Field is invalid if other than 01 through 15 or blank.

3.12.12.18.9.2 (01-01-2023)
Field 01NPF Correction Procedures

  1. Correct any coding or transcription errors.

  2. Refer to Schedule A, Part I, to determine the correct code. Valid codes are:

    Subsection Foundation Code NPF Code Box that should be checked
    03 10 01 1
    03 11 02 2
    03 12
    Hospital, Clinic    		 03 3
    03 12
    Research, Lab    		 05 4
    03 13 06 5
    03 14 04 6
    03 15 07 7
    03 15
    Community Trust    		 08 8
    03 25
    Agricultural Organization    		 16 9
    03 16 09 10
    03 18 11 11
    03 21
    Type I checked    		 12 12a
    03 22
    Type II Checked    		 13 12b
    03 23
    Type III functionally checked    		 14 12c
    03 24
    Type III non-functionally checked    		 15 12d
    50   03 3
    70   09 9
    60, 71, 91   10 11

    Note:

    If Box 11 is checked one of the Type Boxes described above must also be checked.

    Note:

    If the organization is a PTA, Box 2 is checked and Schedule E is missing or incomplete, research for the correct NPF Code. If the Foundation Code is not 11, change the NPF Code and Do not send the return back to the filer for Schedule E.

    * Use NPF 03 if the organization's name included "Hospital" , "Clinic" , etc.
    ** Use NPF 05 if the organization's name includes "Research" or "Laboratory" , etc.

3.12.12.18.10 (01-01-2023)

Field 01ADC
Audit Code

  1. Field 01ADC, Audit Code, is located on Line 2 of the edit sheet.

3.12.12.18.10.1 (01-01-2023)
Field 01ADC
Invalid Conditions

  1. This Field is invalid if other than "1" , "2" , "3" , or blank.

3.12.12.18.10.2 (01-01-2023)
Field 01ADC
Correction Procedures

  1. Refer to Line 2 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors.

  2. Correct codes are:

    1. Blank—This Field must be blank if Field 01ORG is "9" or the following conditions (b) through (d) do not apply.

    2. 1—Frivolous return and taxpayer has not provided a Schedule A or Field 01NPF is blank.

    3. 2—Schedule A or Non-PF Reason Code is missing and taxpayer has not provided a Schedule A.

    4. 3—No reply to FYM mismatch correspondence.

  3. Audit Code Priority: If more than one Audit Code condition is present, the Audit Code with the lowest number takes precedence.

3.12.12.18.11 (01-01-2023)

Field 01SHB
Schedule B Indicator

  1. Field 01SHB, Schedule B Indicator, is located on Form 990-EZ Line 1.

3.12.12.18.11.1 (01-01-2023)
Field 01SHB
Invalid Conditions

  1. Field 01SHB is invalid if other than "1" , "2" , or blank.

3.12.12.18.11.2 (01-01-2023)
Field 01SHB
Correction Procedures

  1. Refer to Line 1, Form 990-EZ, for the correct code. Correct any coding or transcription errors.

  2. Correct codes are:

    If And Then
    Tax Period is prior to 200012 Anonymous is acceptable for the name. Blank Field 01SHB
    Tax Period is 200012 and subsequent Schedule B is attached and Line 1 (F-990EZ) is $5,000.00 or greater Enter "1" in Field 01SHB
    Tax Period is 200012 and subsequent Item H (F990-EZ) in the entity section is not checked , Schedule B is not attached and Line 1 is $5,000.00 or greater Correspond, if no-reply, Enter "2" in Field 01SHB and "50" in Field 01IRI
    Line 1 (F-990EZ) is blank or less than $5,000.00 Item H (F-990EZ) is or is not checked Blank Field 01SHB
    Line 1 (F-990EZ) is $5,000.00 or greater Schedule B is attached Schedule B is attached and complete Enter "1" in Field 01SHB
    Line 1 (F-990EZ) is $5,000.00 or greater Item H (F990-EZ) in the entity section is checked, Schedule B is not attached Enter "2" in Field 01SHB.

    Note:

    We will no longer accept a substitute Schedule B. Schedule B must be complete. A Schedule B must include at least one name and amount in Part I over $5,000.00. "0" , "dash" , "N/A" or "not liable" are acceptable entries. Anonymous is acceptable for the name. Check Schedule B, Page 1 to see if any of the Special rules Boxes are checked and applicable.

3.12.12.18.12 (01-01-2023)

Field 01COR
Correspondence Indicator

  1. Field 01COR, Correspondence Indicator , is located on Line 4 of the Edit Sheet.

3.12.12.18.12.1 (01-01-2023)
Field 01COR
Invalid Conditions

  1. This Field is invalid if other than "11" , "12" , "13" , "14" , "21" , "22" , "23" , "24" or blank.

3.12.12.18.12.2 (01-01-2023)
Field 01COR
Correction Procedures

  1. Refer to Line 4 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors.

  2. Refer to the return and any attached correspondence to determine the correct code. Correct Correspondence Indicators are:

    1. 11- Reply with all information— Use when the taxpayer's response to our request is complete; all of the information we requested is provided. (Enter the CRD if after the RDD.)

    2. 12—Reply with some information— Use when the taxpayer provides some of the information we requested, (Enter CCC "3" .)

    3. 13—Reply with no information— Use when the taxpayer responds to our inquiry, but does not provide the information we requested, (Enter CCC "3" .)

    4. 14—No Reply— Use when the taxpayer does not respond to our request, (Enter CCC "3" .)

    5. 21—Reply with all information— Use when the taxpayer's response to our request for missing IRI items is complete; all of the information we requested is provided. (Enter the CRD if after the RDD).

    6. 22—Reply with some information— Use when the taxpayers provides some of information we requested on missing IRI items. (Enter CCC 3 and the appropriate entry in Field 01IRI).

    7. 23—Reply with no information— Use when the taxpayers responds on missing IRI items but does not provide the information we requested. (Enter CCC 3 and the appropriate entry in Field 01IRI).

    8. 24—No Reply— Use when the taxpayer does not respond to our request for missing IRI items. (Enter CCC 3 and the appropriate entry in Field 01IRI)

3.12.12.18.13 (01-01-2023)

Field 01CRD
Correspondence Received Date

  1. Field 01CRD, Correspondence Received Date, is in Year, Month, Day (YYYYMMDD) format.

  2. Field 01CRD is located on Line 5 of the Edit Sheet. It is used when correspondence was initiated. The entry reflects the date a complete reply was received.

3.12.12.18.13.1 (01-01-2023)
Field 01CRD
Invalid Conditions

  1. This Field is invalid if:

    1. It is not numeric or blank,

    2. It is not in YYYYMMDD format,

    3. It is not in valid century, year, month, day range.

3.12.12.18.13.2 (01-01-2023)
Field 01CRD
Correction Procedures

  1. Refer to Line 5 of the Edit Sheet to determine the correct date. Correct any coding or transcription errors.

  2. Refer to the return and any attached correspondence to determine the correct date.

3.12.12.18.14 (01-01-2023)

Field 01IRI
IRI Code

  1. Field 01IRI is located page 2 in the upper right margin.

  2. There can be a maximum of 5 – 2 digit codes present for a total of 10 characters.

3.12.12.18.14.1 (01-01-2023)
Field 01IRI
Invalid Conditions

  1. This Field is invalid if other than 2 digit numeric, blank and:

3.12.12.18.14.2 (01-01-2023)
Field 01IRI
Correction Procedures

  1. The codes and their meanings are as follows:

    Correspondence Items IRI Code and Applicable Form
    Filed 990-EZ, Should be a 990 91
    Missing Signature 90
    Part I 61
    Part II 62
    Part IV 64
    Schedule A, entire or wrong revision 20
    Sch. A Part I 21
    Sch. A Part II 22
    Sch. A Part III 23
    Schedule B 50
    Schedule C 51
    Schedule E 53
    Schedule L 54

  2. Correct any coding or transcription errors using the above chart.

  3. Check the IRI Codes to ensure the correct codes have been entered. If not, delete the incorrect code(s) and enter the correct codes.

3.12.12.18.15 (01-01-2023)

Field 01CAF
CAF Indicator

  1. Field 01CAF, CAF Indicator, is no longer edited by Document Perfection. If this Field displays, delete the entry.

3.12.12.18.16 (01-01-2023)

Field 01DDP
Daily Delinquency Penalty

  1. Field 01DDP, Daily Delinquency Penalty, is located on Line 7 of the Edit Sheet.

3.12.12.18.16.1 (01-01-2023)
Field 01DDP
Penalty Amounts

  1. The law provides for a daily penalty for failure to file a return (determined with regard to any extension of time for filing) or for filing an incomplete return unless failure is due to reasonable cause.

    Exception:

    Churches not required to file (FRC 06).

    1. For tax years ending on or after July 30, 1996, the penalty is $20 a day. The maximum penalty may be as much as $10,000 or five percent of gross receipts for the year, whichever is less.

    2. For tax years ending before July 30, 1996, the penalty is $10 a day. The maximum penalty may be as much as $5,000 or five percent of gross receipts for the year, whichever is less.

    3. If the organization has gross receipts exceeding $1,000,000.00 for any year the law provides for a penalty of $100 a day. The maximum penalty may be as much as $50,000.

  2. Gross receipts are computed as follows:

    1. Form 990: Add Lines 6b, 8b(A), 8b(B), 9b, 10b and 12.

3.12.12.18.16.2 (01-01-2023)
Field 01DDP
Invalid Conditions

  1. This Field is invalid if:

    1. It is not numeric,

    2. The last digit is other than zero and the Tax Period is prior to 198712.

3.12.12.18.16.3 (01-01-2023)
Field 01DDP
Correction Procedures

  1. Refer to Line 7 of the Edit Sheet to determine the correct entry. Correct any coding or transcription errors.

  2. If transcribed correctly and penalty was computed by a Revenue Officer or Examination, SSPND 640 and prepare Form 4227. Annotate on Form 4227 "cancel to Exam" . DO NOT change the DDP amount unless instructed by the preparer to do so.

3.12.12.18.17 (01-01-2023)

Field 01SIC
Schedule Indicator Codes

  1. Field 01SIC Schedule Indicator Codes is transcribed from the top right side of Page 3.

  2. This Field is edited based on the answers to the questions in Parts V and VI.

3.12.12.18.17.1 (01-01-2023)
Field 01SIC
Invalid Conditions

  1. This Field is invalid if not alpha/numeric or blank. Valid Codes are A, B, C, E, G, L, N and O,

    Note:

    We no longer accept any substitute schedules. The only exception are forms and schedules that are prepared that are exactly like official IRS forms and schedules.

    .

3.12.12.18.17.2 (01-01-2023)
Field 01SIC
Correction Procedures

  1. Check the Top right side of Page 3 to verify the Schedule Indicator Codes present.

  2. If the schedule is attached and complete, enter the appropriate Schedule Indicator Code.

  3. If the schedule is missing delete the code if present and send the return back to the filer.

3.12.12.18.18 (01-01-2023)

Field 01PRE
Preparation Indicator

  1. Field 01PRE, Preparation Indicator , is transcribed from the bottom right margin of the Preparers PTIN box.

3.12.12.18.18.1 (01-01-2023)
Field 01PRE
Invalid Conditions

  1. This Field is invalid if other than "1" or blank.

3.12.12.18.18.2 (01-01-2023)
Field 01PRE
Correction Procedures

  1. Refer to the signature area to determine the correct code. Correct any coding or transcription errors. Correct codes are:

    1. Blank—If the signature or name of the preparer is not present.

    2. 1 If the signature, name of the preparer, or firm name is present.

      Note:

      A paid preparer may sign the original return by rubber stamp, mechanical device, or computer software.

3.12.12.18.19 (01-01-2023)

Field 01PSN
Preparer PTIN

  1. Field 01PSN , Tax Preparer SSN/PTIN, is transcribed from the preparer SSN/PTIN box in the signature portion of the return.

  2. The entries are any combination of numerics except all "zeros" or all " nines" . The first character may be a " P" .

3.12.12.18.19.1 (01-01-2023)
Field 01PSN
Invalid Conditions/
Correction Procedures

  1. Field 01PSN is invalid if the first position is other than numeric or "P" .

  2. Field 01PSN is invalid if the Field is all zeroes or all nines or the first position is "P" and the remaining positions are all zeroes or all nines.

  3. Field 01PSN is invalid if other than the first position is not numerics.

  4. Delete the Field. Do not attempt to correct the Field.

3.12.12.18.20 (01-01-2023)

Field 01PEN
Preparer EIN

  1. Field 01PEN, Tax Preparer EIN, is transcribed from the preparer EIN box in the signature portion of the return.

  2. The entries are any combination of numerics except all "zeros" or all " nines " .

3.12.12.18.20.1 (01-01-2023)
Field 01PEN
Invalid Conditions/
Correction Procedures

  1. Field 01PEN is invalid if the Field is all zeros or all nines.

  2. Field 01PEN is invalid if it is not all numerics.

  3. Delete the Field. Do not attempt to correct the Field.

3.12.12.18.21 (01-01-2023)

Field 01PTN
Preparer Telephone Number

  1. Field 01PTN Preparer Telephone Number is transcribed from the Preparer Block in Part II.

3.12.12.18.21.1 (01-01-2023)
Field 01PTN
Invalid Conditions

  1. This Field is invalid if not 10 digits, all numeric.

3.12.12.18.21.2 (01-01-2023)
Field 01PTN
Correction Procedures

  1. If less than 10 digits or unable to determine the correct phone number, Delete Field 01PTN.

3.12.12.19 (01-01-2023)

Section 02
Data Address Fields

  1. Section 02 contains address changes and the In-Care-of-Name Line.

    If... Then...
    The INOLES address is the same as the address on the return, Delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, Delete the Address only.
    The INOLES address is different from the address on the return, Research ENMOD for a pending address change.
    A pending address change is found on ENMOD, Delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, Delete the Address only.
    No pending address is found on ENMOD. SSPND 320 to Entity Control for address change.
3.12.12.19.1 (01-01-2023)

Section 02
Field Descriptions

  1. Listed below are the Fields contained in Section 02 showing the Field designator, title, location on the return, and maximum length:



    Field

    Field TITLE

    LOCATION    		 MAX.
    LENGTH
    02CON Care of Name Entity Section 35
    02FAD Foreign Address Entity Section 35
    02ADD Street Address Entity Section 35
    02CTY City Entity Section 22
    02ST State Entity Section 2
    02ZIP ZIP Code Entity Section 12

3.12.12.19.2 (01-01-2023)

Field 02CON
In Care of Name Line

  1. Field 02CON, In Care of Name Line, is located in the Entity Section of the return.

  2. Field 02CON has 35 positions and the valid characters are alpha, numeric, ampersand, dash, slash or percent.

    Note:

    The first character of the "in-care-of" name must be alpha or numeric.

3.12.12.19.2.1 (01-01-2023)
Invalid Conditions

  1. This Field is invalid if any of the following conditions exist:

    1. The first position is a % sign and the second position is not blank.

    2. The first character of the "in-care-of" name is not alpha or numeric.

    3. There are two consecutive blanks between significant characters.

3.12.12.19.2.2 (01-01-2023)
Correction Procedure

  1. Check for transcription errors and correct as needed.

    If... Then...
    A % (percent) is in the first position,

    1. Verify there is a blank in the second position.

    2. If not blank enter a blank followed by the "in-care-of" name beginning with an alpha or numeric in Field 02CON.
    A blank is in the first position,

    1. Delete blank.

    2. Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON.
    The first character of the "in-care-of" name is not alpha or numeric,

    1. Verify "in-care-of" name on return.

    2. Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON
    Two consecutive blanks present between significant characters,

    1. Delete any unnecessary blanks in Field 02CON.
3.12.12.19.3 (01-01-2023)

Field 02FAD
Foreign Address

  1. Field 02FAD is located in the Entity Address Section of the return. This Section will contain data when a foreign address is present on the return. Field 02FAD should not be present on "G" Coded returns.

  2. Code & Edit will use //$ to identify the beginning and ending of a foreign country code. For example /EI/$ is edited for Ireland and /GM/$ is edited for Germany.

3.12.12.19.3.1 (01-01-2023)
Field 02FAD
Invalid Conditions

  1. This Field is invalid if any of the following conditions exist:

    1. The Field contains other than alpha, numeric or special characters,

    2. The first position is blank,

    3. Any character follows two consecutive blanks,

    4. There are more than 35 characters present for this Field on the return.

    Note:

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

3.12.12.19.3.2 (01-01-2023)
Field 02FAD
Correction Procedures

  1. 1. Correct all coding and transcription errors.

    If... Then...
    Field 02FAD is present

    1. GETSEC 02

    2. Ensure Field 02CTY contains a foreign country code and Field 02ST contains a "." (period/space)
    A foreign address is not present on the return

    1. SSPND 610

    2. Renumber return to domestic.

  2. If Form 8822 (Change of Address) is attached to the return, compare the name and address information on the Form 8822 to the return.

    If... Then...
    The information is the same Take no action and continue processing.
    The information is different

    1. Detach Form 8822.

    2. Route to Entity Control on Form 4227 or follow local procedures.

    3. Notate on Form 4227, "CHANGE OF ADDRESS PER FORM 8822."

    Note:

    The lead Tax Examiner is required to batch all Forms 8822 daily and send them to Entity Control for expedite processing.
3.12.12.19.4 (01-01-2023)

Field 02ADD
Street Address

  1. Field 02ADD, Street Address, is located in the Entity Section of the return. This section will contain data on returns when the address change box has been checked or l when a change is indicated.

3.12.12.19.4.1 (01-01-2023)
Field 02ADD
Invalid Conditions

  1. This Field is invalid if any of the following conditions exist:

    1. The street address is present and the first position is blank,

    2. Any character not alphabetic, numeric, blank, hyphen, or slash is present,

    3. There are two consecutive blanks followed by valid characters,

    4. The first position is not alphabetic or numeric.

3.12.12.19.4.2 (01-01-2023)
Field 02ADD
Correction Procedures

  1. Check the screen entry with the entry on the return and attachments. Correct any coding or transcription errors.

  2. If the Field cannot be perfected, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.

3.12.12.19.5 (01-01-2023)

Field 02CTY
City

  1. Field 02CTY, City, is located in the entity section of the return.

3.12.12.19.5.1 (01-01-2023)
Major City Code

  1. Certain cities within each state are designated "Major Cities" and are assigned a special code of two alpha characters.

    1. The Major City Code represents both the city and state.

    2. ISRP will enter the Major City Code as appropriate.

    3. It is transcribed with no intervening blanks and no other characters in the City or State Fields.

3.12.12.19.5.2 (01-01-2023)
Field 02CTY
Invalid Conditions

  1. This Field is invalid if:

    1. Any character not alphabetic or blank is present,

    2. City is present and the first position is blank,

    3. City is present and the second and third positions are blank,

    4. Any characters follow the first two adjoining blanks,

    5. An invalid Major City Code is present,

    6. Fewer than three characters are present unless a valid Major City Code is present.

  2. Refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations, for valid Major City Codes.

3.12.12.19.5.3 (01-01-2023)
Field 02CTY
Correction Procedures

  1. Compare the screen entry with the entry on the return and attachments. Correct any coding or transcription errors.

  2. If unable to correct, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.

3.12.12.19.6 (01-01-2023)

Field 02ST
State

  1. Field 02ST, State, is located in the entity section of the return.

3.12.12.19.6.1 (01-01-2023)
Field 02ST
Invalid Conditions

  1. This Field is invalid if it is not contained in the State Code Table in Document 7475.

3.12.12.19.6.2 (01-01-2023)
Field 02ST
Correction Procedures

  1. Check the Field on the screen with the entry on the return and attachments. Correct any coding or transcription errors.

  2. If unable to perfect, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.

3.12.12.19.7 (01-01-2023)

Field 02ZIP
ZIP Code

  1. Field 02ZIP is the ZIP Code. It is located in the entity section of the return.

3.12.12.19.7.1 (01-01-2023)
Field 02ZIP
Invalid Conditions

  1. This Field is invalid if:

    1. Blank.

    2. The fourth and fifth position are 00.

3.12.12.19.7.2 (01-01-2023)
Field 02ZIP
Correction Procedures

  1. Check the Field on the screen with the entry on the return. Correct any coding or transcription errors.

  2. If a valid ZIP Code is not on the return, check any attachments and envelope. Research INOLES, refer to Document 7475.

  3. If a valid ZIP Code cannot be located, use the first three digits of the ZIP Code for the city or state and 01 for the fourth and fifth digits.

3.12.12.19.8 (01-01-2023)

Section 03
Field Descriptions

  1. All of the Fields in this section and are located in Part III.

  2. Listed below are the Fields contained in Section 03 showing the Field designator, title, location on the return, and maximum length:




    Field


    Field TITLE    		 LINE
    NO.
    990EZ    		 MAX.
    LENGTH
    031 Total Contributions Amount Part I, Line 1 13
    032 Program Services Amount Part I, Line 2 13
    033 Dues Assessments Amount Part I, Line 3 13
    034 Other Investment Income Amount Part I, Line 4 13
    035A Gross Amount Sales Assets Other Part I, Line 5a 13
    035B Basis Sales Expense Amount Part I, Line 5b 13
    035C Gain Sale of Assets Part I, Line 5c 13
    >>>> Gain Sale of Assets Underprint   13
    036A Gross Income from Gaming Part I, Line 6a 13
    036B Gross Income Fundraising Part I, Line 6b 13
    036C Less Direct Expenses Part I, Line 6c 13
    036D Net Income/Loss Part I, Line 6d 13
    03G Schedule Presence Indicator ERS Input Only 1
    >>>> Net Income/Loss Underprint   13
    037A Gross Sales Less Returns Part I, Line 7a 13
    037B Cost of Goods Sold Part I, Line 7b 13
    037C Gross Profit Amount Part I, Line 7c 13
    >>>> Gross Profit Amount Underprint   13
    038 Other Revenue Amount Part I, Line 8 13
    039 Total revenue Amount Part I, Line 9 13
    0310 Grants Other Similar Amount Part I, Line 10 13
    0311 Benefits Paid Members Part I, Line 11 13
    0312 Salaries Other Part I, Line 12 13
    0317 Total Expenses Amount Part I, Line 17 13
    0318 Total Excess Year Amount Part I, Line 18 13
    >>>> Total Excess Year Underprint   13
    0320 Other Changes Net Asset Fund Amount Part I, Line 20 13
    0321 Net Worth End Amount Part I, Line 21 13
    >>>> Net Worth End Amount Underprint   13
    0325A Total Assets (BOY) Part II, Line 25a 13
    0325B Total Assets (EOY) Part II, Line 25b 13
    0326A Total Liabilities (BOY) Part II, Line 26a 13
    0326B Total Liabilities (EOY) Part II, Line 26b 13
    0327A Total Net Worth (BOY) Part II, Line 27a 13
    >>>> Total Net Worth (BOY) Underprint   13
    0327B Total Net Worth (EOY) Part II, Line 27b 13
    >>>> Total Net Worth (EOY) Underprint   13

3.12.12.19.9 (01-01-2023)

Section 03
Invalid Conditions/
Correction Procedures

  1. Dollar Fields are invalid if they are not all numeric or blank.

  2. Checkboxes are invalid if not "1" , "2" or blank.

  3. Refer to the return to verify the entry. Correct any coding or transcription errors

  4. Field 03G will be used to indicate a Schedule G is present. If there is an amount over $15,000 in Field 036A or 036B, Schedule G should be present. Field 03G should be a 1 if Field 036A or 036B has an amount over $15,000 and Schedule G is attached, or 2 if Field 036A or 036B is Yes and the schedule is not attached. It should be blank if the question is marked No.

    Note:

    Fields 036A and 036B apply to the 2010 revision of Form 990. Field 036A applies to the 2008 and 2009 revisions.

3.12.12.20 (01-01-2023)

Section 05
Field Descriptions

  1. Listed below are the Fields contained in Section 05 showing the Field designator, title, location on the return, and maximum length:




    Field


    Field TITLE

    LINE
    NO.

    990EZ    		 MAX.
    LENGTH
    0533 Activity not Previously Reported? Part V, Line 33 1
    0534 Changes to Governing Documents? Part V, Line 34 1
    0535A Unrelated Business Income > $1,000? Part V, Line 35a 1
    0535B If yes has it filed a 990-T? Part V, Line 35b 1
    0535C Was the Organization a 501(c)(4), (c)(5) or (c)(6)? Part V, Line 35c 1
    0536 Was there a Liquidation? Part V, Line 36 1
    0537A Amount of Political Expenditures Part V, Line 37a 13
    0537B Did Organization file Form 1120–POL? Part V, Line 37b 1
    0538A Borrow from or make Loans to? Part V, Line 38a 1
    0538B Total Amount Involved Part V, Line 38b 13
    0539A Initiation Fees 501(c)(3) Part V, Line 39a 13
    0539B Gross Receipts line 9 Part V, Line 39b 13
    0540B Engage in any Section 4958 Transaction? Part V, Line 40b 1
    0540E Party to a Prohibited Tax Shelter? Part V, Line 40e 1
    0542B Interest in a Foreign Financial Account? Part V, Line 42b 1
    0542C Maintain an Office Outside the U.S.? Part V, Line 42c 1
    0543 Filing in Lieu of Form 1041? Part V, Line 43 1
    0544A Donor Advised Funds? Part V, Line 44a 1
    0544B Operate one or more Hospitals? Part V, Line 44b 1
    0544C Receive Payments for Indoor Tanning? Part V, Line 44c 1
    0544D Filed Form 720 to Report Payments Part V, Line 44d 1
    0545A Controlled Entity within 512(b)(13)? Part V, Line 45a 1
    0545B Receive any Payment from or Engage in any Transaction? Part V, Line 45b 1
    05N Schedule Presence Indicator ERS Input Only 1

3.12.12.20.1 (01-01-2023)

Section 05
Invalid Conditions/
Correction Procedures

  1. Checkbox Fields are invalid if they are not 1, 2 or blank. 1 = yes, 2 = no, blank = blank or both boxes checked.

  2. Dollar Fields are invalid if not numeric or blank.

  3. Refer to the return to verify the entry. Correct any coding or transcription errors.

  4. If Fields 0544A, 0544B, 0544C, 0544D, or 0545 are marked yes, the filer must file Form 990 instead of 990-EZ. send the return back to the filer.

  5. See Exhibit 3.12.12-9 for additional information and IRI correspondence.

3.12.12.21 (01-01-2023)

Section 06
Field Descriptions

  1. Listed below are the Fields contained in Section 06 showing the Field designator, title, location on the return, and maximum length:




    Field


    Field TITLE

    LINE
    NO.

    990EZ    		 MAX.
    LENGTH
    0646 Engage in Direct or Indirect Political Activities? Part V, Line 46 1
    0647 Engage in Lobbying Activities? Part VI, Line 47 1
    0648 Operating as a School? Part VI, Line 48 1
    0649A Make any Transfers? Part VI, Line 49a 1
    0649B If yes was the Organization a Section 527? Part VI, Line 49b 1

3.12.12.21.1 (01-01-2023)

Section 06
Invalid Conditions/
Correction Procedures

  1. Checkbox Fields are invalid if they are not 1, 2 or blank. 1 = yes, 2 = no, blank = blank or both boxes checked.

  2. Refer to the return to verify the entry. Correct any coding or transcription errors.

  3. See Exhibit 3.12.12-9 for additional information.

3.12.12.21.2 (01-01-2023)

Section 11
Field Descriptions

  1. All of the Fields in Section 11 are dollars only and are positive or negative.

  2. Listed below are the Fields contained in Section 11 showing the Field designator, title, location on the return, and maximum length:




    Field


    Field TITLE

    LINE
    NO.

    990-EZ    		 MAX.
    LENGTH
    11TO Type of Organization Schedule A, Part I, Line 12, a – d checkbox 1
    11E Written Determination Type I, II or III Schedule A, Part I, Line 12e checkbox 1
    11F Number of Supported Organizations Schedule A, Part I, Line 12f 3
    11GA2 EIN A Schedule A, Part I, Line 12g, Row A Column (ii) 9
    11GA3 Type of Organization Schedule A, Part I, Line 12g, Row A, Column (iii) 1
    11GA4 Listed in Governing Document Schedule A, Part I, Line 12g, Row A, Column (iv) 1
    11GA5 Amount of Support A Schedule A, Part I, Line 12g, Row A, Column (v) 13
    11GB2 EIN B Schedule A, Part I, Line 12g, Row B Column (ii) 9
    11GB3 Type of Organization Schedule A, Part I, Line 12g, Row B, Column (iii) 1
    11GB4 Listed in Governing Document Schedule A, Part I, Line 12g, Row B, Column (iv) 1
    11GB5 Amount of Support B Schedule A, Part I, Line 12g, Row B, Column (v) 13
    11GC2 EIN C Schedule A, Part I, Line 12g, Row C, Column (ii) 9
    11GC3 Type of Organization Schedule A, Part I, Line 12g, Row C, Column (iii) 1
    11GC4 Listed in Governing Document Schedule A, Part I, Line 12g, Row C, Column (iv) 1
    11GC5 Amount of Support C Schedule A, Part I, Line 12g, Row C, Column (v) 13
    11GD2 EIN D Schedule A, Part I, Line 12g, Row D, Column (ii) 9
    11GD3 Type of Organization Schedule A, Part I, Line 12g, Row D Column (iii) 1
    11GD4 Listed in Governing Document Schedule A, Part I, Line 12g, Row D, Column (iv) 1
    11GD5 Amount of Support D Schedule A, Part I, Line 12g, Row D, Column (v) 13
    11GE2 EIN E Schedule A, Part I, Line 12g, Row E, Column (ii) 9
    11GE3 Type of Organization Schedule A, Part I, Line 12g, Row E Column (iii) 1
    11GE4 Listed in Governing Document Schedule A, Part I, Line 12g, Row E, Column (iv) 1
    11GE5 Amount of Support E Schedule A, Part I, Line 12g, Row E, Column (v) 13
    11TOT Total Schedule A, Part I, Line 12g, Total, Column (v) 13
    1111G Total Number of Organizations Sch. A, Part I, Line 11H (i) Total 6
    11G11 Total Amount of Support Sch. A, Part I, Line 11H (vii) Total 13
    111F Gifts, Grants, Contributions - 170 Amount Sch. A, Part I, Line 1 Col. (F) 13
    112F Tax Revenues Levied Sch. A, Part I, Line 2 Col. (F) 13
    113F Value of Services 170 Amount Sch. A, Part I, Line 3 Col. (F) 13
    114F Total 170 Amount Sch. A, Part I, Line 4 Col. (F) 13
    >>>> Total 170 Amount Underprint   13
    115F Exceeds 2% 170 Sch. A, Part I, Line 5 Col. (F) 13
    116F Public Support 170 Sch. A, Part I, Line 6 Col. (F) 13
    117F Amount from Line 4 Sch. A, Part I, Line 7 Col. (F) 13
    118F Gross Income from Interest 170 Sch. A, Part I, Line 8 Col. (F) 13
    119F Net Income from Unrelated Business 170 Sch. A, Part I, Line 9 Col. (F) 13
    1110F Other Income 170 Sch. A, Part I, Line 10 Col. (F) 13
    1111F Total Support 170 Sch. A, Part I, Line 11 Col. (F) 13
    >>>> Total Support 170 Underprint   13
    1112 Receipts from Related Activities 170 Sch. A, Part I, Line 12 Col. (F) 13
    1113 First 5 Years Checkbox 170 Sch. A, Part I, Line 13 Col. (F) CKBX 1
    1116A 33 1/3% Test Current Year Checkbox 170 Sch. A, Part I, Line 16a Col. (F) CKBX 1
    1116B 33 1/3 Test Prior Year Checkbox 170 Sch. A, Part I, Line 16b Col. (F) CKBX 1
    1117A Current Facts Checkbox 170 Sch. A, Part I, Line 17a Col. (F) CKBX 1
    1117B Prior Facts Checkbox 170 Sch. A, Part I, Line 17b Col. (F) CKBX 1
    1118 Private Foundation Checkbox Sch. A, Part I, Line 18 Col. (F) CKBX 1

3.12.12.21.2.1 (01-01-2023)
Section 11
Invalid Conditions/
Correction Procedures

  1. Dollar Fields are invalid if they are not all numeric or blank.

  2. Yes/no questions are invalid if not "1" , "2" , or Blank.

  3. Fields 11GA3, 11GB3, 11GC3 11GD3, and 11GE3 are invalid if not "1" through "9" or Blank. If an invalid entry is present and the correct entry cannot be determined from return or the box checked on Part I, Line 11G, Blank Part I, Lines 1-9 to clear the Field error. On MEF returns just Blank Part I, Lines 1-9 if they error out.

  4. Refer to the return to verify the entry. If the checkboxes are checked it should be a 1, if not blank the Field.

  5. Field 11TO must be present when box 11 is checked. It is valid as a 1-4 based on which box is marked on Schedule A, Part I, Line 11, a through d. See Error Code 955.

  6. Fields 11GA4, 11GB4, 11GC4 11GD4, and 11GE4 may be transmitted to GMF as a "0" on MEF returns when the filer checks the No box. Change the "0" to a "2" if this occurs.

  7. #2014 and subsequent Revision - Line 11g Column (iii) A, B, C, D, E, Type of Organization: If other than a single numeric 1 - 9 only is present clear the information present and edit based on the following:

    If Description or information on Line 11g Column (iii) is Then edit on Line 11g, Column (iii) A, B, C, D, E
    Church, convention of churches or 170(b)(1)(A)(i) 1
    School or 170(b)(1)(A)(ii) 2
    Hospital or 170(b)(1)(A)(iii) 3
    Medical Research or 170(b)(1)(A)(iii) 4
    Operated for the benefit of a college, university or governmental unit or 170(b)(1)(A)(iv) 5
    Federal, state or local governmental unit or 170(b)(1)(A)(v) 6
    Support from a governmental unit or public or 170(b)(1)(A)(vi) 7
    Community trust or 170(b)(1)(A)(vi) 8
    More than 33% support 9
    None of the above or unable to determine Clear the information present in 1-9

3.12.12.21.3 (01-01-2023)

Section 12
Field Descriptions

  1. Listed below are the Fields contained in Section 12 showing the Field designator, title, location on the return, and maximum length:




    Field


    Field TITLE

    LINE
    NO.

    990    		 MAX.
    LENGTH
    121F Gifts, Grants, Contributions 509 Sch. A, Part III, Line 1 Col. (F) 13
    122F Gross Receipts from Admissions 509 Sch. A, Part III, Line 2 Col. (F) 13
    123F Gross Receipts from Activities 509 Sch. A, Part III, Line 3 Col. (F) 13
    124F Tax Revenues Levied 509 Sch. A, Part III, Line 4 Col. (F) 13
    125F Value of Services 509 Sch. A, Part III, Line 5 Col. (F) 13
    126F Total 509 Sch. A, Part III, Line 6 Col. (F) 13
    >>>> Total 509 Underprint   13
    127AF Received from Disqualified 509 Sch. A, Part III, Line 7a Col. (F) 13
    127BF Received from Other 509 Sch. A, Part III, Line 7b Col. (F) 13
    127CF Total of 7a and 7b 509 Sch. A, Part III, Line 7c Col. (F) 13
    128F Public Support 509 Sch. A, Part III, Line 8 Col. (F) 13
    129F Amount from Line 6 Sch. A, Part III, Line 9 Col. (F) 13
    1210A Gross Income from Interest Sch. A, Part III, Line 10a Col. (F) 13
    1210B Unrelated Business Taxable Income 509 Sch. A, Part III, Line 10b Col. (F) 13
    1210C Total of 10a and 10b 509 Sch. A, Part III, Line 10c Col. (F) 13
    1211F Net Income from Unrelated Activity 509 Sch. A, Part III, Line 11 Col. (F) 13
    1212F Other Income 509 Sch. A, Part III, Line 12 Col. (F) 13
    1213F Total Support 509 Sch. A, Part III, Line 13 Col. (F) 13
    >>>> Total Support 509 Underprint   13
    1214 First Five Years Checkbox 509 Sch. A, Part III, Line 14 Col. (F) CKBX 1
    1219A 33 1/3 Test Current Year 509 Sch. A, Part III, Line 19a Col. (F) CKBX 1
    1219B 33 1/3 Test Prior Year 509 Sch. A, Part III, Line 19b Col. (F) CKBX 1
    1220 Private Foundation Checkbox 509 Sch. A, Part III, Line 20 Col. (F) CKBX 1
    12P4A Part IV, Section A, Data Present Schedule A Part IV, Section A 1
    12P4B Part IV, Section B, Data Present Schedule A Part IV, Section B 1
    124PC Part IV, Section C, Data Present Schedule A Part IV, Section C 1
    124PD Part IV, Section D, Data Present Schedule A Part IV, Section D 1
    124PE Part IV, Section E, Data Present Schedule A Part IV, Section E 1
    12E3C Part V, Excess Distributions Schedule A Part V, Section E, Line 3c 13
    12E3D Part V, Excess Distributions Schedule A Part V, Section E, Line 3d 13
    12E3E Part V, Excess Distributions Schedule A Part V, Section E, Line 3e 13
    12E8C Part V, Excess Distributions Breakdown Schedule A Part V, Section E, Line 8c 13
    12E8D Part V, Excess Distributions Breakdown Schedule A Part V, Section E, Line 8d 13
    12E8E Part V, Excess Distributions Breakdown Schedule A Part V, Section E, Line 8e 13

3.12.12.21.3.1 (01-01-2023)
Section 12
Invalid Conditions/
Correction Procedures

  1. Dollar Fields are invalid if they are not all numeric or blank.

  2. Checkboxes are invalid if not "1" , or blank.

  3. Refer to the return to verify the entry. If the checkboxes are checked it should be a 1, if not blank the Field.

  4. Fields 12IVA, 12IVB, 12IVC, 12IVD and 12IVE valid entries are 1 or blank.

3.12.12.21.4 (01-01-2023)

Section 13

  1. Listed below are the Fields contained in Section 13 showing the Field designator, title, location on the return, and maximum length




    Field


    Field TITLE

    LINE
    NO.

    990    		 MAX.
    LENGTH
    13CI2 Political Expenditures Sch. C, Part I-A, Line 2 13
    13L1R Excess Benefit Transactions Sch. L, Right Margin Part I 1
    13L2R Approved by Board or Committee Sch. L, Right Margin Part II 1

3.12.12.21.4.1 (01-01-2023)
Section 13
Invalid Conditions/
Correction Procedures

  1. Check for coding or transcription errors.

  2. The dollar Field is invalid if not numeric or blank.

  3. Fields 13L1R and 13L2R are used to indicate the presence on entries in Part I and/or Part II of Schedule L. They are invalid if not "1" , data is present or blank, no data is present.

  4. Refer to the return to verify the entries.

3.12.12.22 (01-17-2018)

Form 990EZ 2008 and Subsequent
Math/Consistency Errors Priority IV

  1. A priority IV error will display whenever the contents of one Field is inconsistent with another Field or when the math computation is incorrect.

  2. These errors will be assigned a specific Error Code and will be displayed in ascending Error Code order.

  3. The screen display will show the error code assigned and all Fields needed to make the necessary correction.

  4. The Field labeled "CL" will be displayed, for the entry of a Clear Field on records where the possibility that a change or correction may not be needed. All coding and transcription errors must be corrected and all IRM procedures must be applied before entering a "C" in this Field.

  5. All errors must be resolved by either:

    1. Correcting the error or,

    2. Entering a Clear Field or,

3.12.12.22.1 (01-01-2023)

Error Code 010

  1. Error Code 010 displayed Fields are:

    RMIT> Remittance
    01CCC Computer Condition Code
    01RCD Received Date
    01ORG Organization Code
    01NPF Non-PF Reason Code
    01SS Sub Section
    01ADC Audit Code
    01SHB Schedule B Indicator
    01COR Correspondence Indicator
    01CRD Correspondence Received Date
    01IRI IRI Code
    01CAF CAF Indicator
    01DDP Daily Delinquency Penalty
    01PRE Preparation Indicator
    01PSN Preparer
    01PEN Preparer EIN
    01PTN Preparer Telephone Number
    01SIC Schedule Indicator Code

  2. "Any Section other than 01 is present."

3.12.12.22.1.1 (01-01-2023)
Error Code 010
Invalid Conditions

  1. Error Code 010 will generate when Computer Condition Code, CCC, "G" is present and entries other than 01EIN, 01NC, 01RCD, 01TXP, 01CCC or 01GRP are present.

3.12.12.22.1.2 (01-01-2023)
Error Code 010
Correction Procedures

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

  2. Compare the displayed Field with the return and attachment. If incorrect, overlay the screen with the correct information.

  3. Determine if CCC "G" was input correctly:

    Note:

    See IRM 3.12.38.5.17.1 for additional instructions for determining an amended return.

    If... Then...
    CCC "G" was entered correctly, 1. DLSEC to delete all sections except Section 01.
    2. Delete the invalid entries that are present in Section 01. GTSEC 01 if necessary.
    CCC "G" was entered incorrectly, 1. Enter all necessary data.
    2. Ensure that Section 01 Fields are correct.
    3. Delete the "G" in Field 01CCC.

3.12.12.22.2 (01-01-2023)

Error Code 912

  1. Error Code 912 displayed Fields are:

    01ORG Organization Code
    01SS Sub Section
    01IRI Incomplete return item
    01NPF Non-PF Reason Code
    01ADC Audit Code

3.12.12.22.2.1 (01-01-2023)
Error Code 912
Invalid Conditions

  1. Field 01ORG is "1" or "3" , Field 01NPF is blank, and Field 01SS is "03" , "50" , "60" , "70" , "71" or "91" .

  2. Field 01ORG is "1" or "3" and Field 01SS is "82" .

3.12.12.22.2.2 (01-01-2024)
Error Code 912
Correction Procedures

  1. Correct any coding or transcription errors. Check the Status Code on INOLE. If the account is in Status 97 it means the organizations Tax Exempt status has been revoked. Send the return back to the filer.

  2. Research INOLES to see if a Schedule A is required. Schedule A is only required for Subsections 03, 50, 60, 70, 71 or 91 with a Foundation Code other than 00, 02, 03, 04 or 09.

    1. If Schedule A is required but is missing or blank, enter 20 in Field 01IRI and SSPND 640.

    2. If Schedule A is not required because the Foundation Code is 02, 03 or 04, enter 11 in Field 01NPF. Do not enter Schedule Indicator Code A.

    3. If no Subsection, enter 00 in Field 01SS and delete Field 01NPF and Section 11 or 12.

    4. If Subsection is 82, enter 4 in Field 01ORG if not already present and delete Field 01NPF and Section 11 or 12.

  3. All organizations who file Schedule A must check only one box in Part I. If no box is checked or multiple boxes are checked, research INOLES. Determine the correct NPF Code as follows:

    Note:

    Research BMFOL for prior postings. If no prior returns have posted to the account treat it as an initial filing. Enter a 1 in Fields 111F and 114F and/or 121F and 126F, whichever is applicable).

    Note:

    Always accept the filers entry if present.

    Part I Box NPF Code Subsection Code Foundation Code
    Box 1 01 03 10
    Box 2 02 03 11
    Box 3 03 03 12
    Hospital, Clinic
    Box 4 05 03 12
    Research, Lab
    Box 5 06 03 13
    Box 6 04 03 14
    Box 7 07 03 Governmental Unit
    15
    General Public
    Box 8 08 03 15
    Community trust
    Box 9 16 03 25
    Agricultural Organization
    Box 10 09 03 16
    Box 11 11 03 18
    Box 12, Type I Box Checked 12 03 21
    Box 12, Type II Box Checked 13 03 22
    Box 12, Type III Box Checked 14 03 23
    Box 12, Type III Other Box Checked 15 03 24
    3 03 50  
    9 09 70  
    11 10 60, 71, 91  
           

    1. If the NPF Code is 02 and Schedule E is missing, send the return back to the filer.

    2. If the NPF Code is 06, 07, 08, or 16 Schedule A, Part II is required for all but initial returns. Research BMFOLI, if no prior postings, treat as an initial return and follow the instructions in the note in (3) above. (N/A, 0, dash, or none are acceptable entries, enter a 1 in Fields 111F and 114F). If Part II is missing, send the return back to the filer.

    3. If the NPF Code is 09, Schedule A, Part III is required for all but initial returns. Research BMFOLI, if no prior postings, treat as an initial return and follow the instructions in the note in (3) above. (N/A, 0, dash, or none are acceptable entries, enter a 1 in Fields 121F and 126F). If Part III is missing, send the return back to the filer.

    4. If a type box is not checked, send the return back to the filer.

    Note:

    For Subsection 70, send the return back to the filer if Part III is blank and it's not an initial return.

  4. If Subsection (SS) Codes conflict (e.g., preprinted label or INOLES shows SS03, but taxpayer indicates otherwise in Item I), always use the SS on the preprinted label or INOLES. Correspond for a Subsection Mismatch only when corresponding for another issue.

3.12.12.22.3 (01-01-2023)

Error Code 918

  1. Error Code 918 displayed Fields are:

    01ORG Organization Code
    01SS Sub Section
    0543 Filed in Lieu of Form 1041 Question Code

3.12.12.22.3.1 (01-01-2023)
Error Code 918
Invalid Conditions

  1. Field 0543 is "1" and Field 01ORG is not "3" .

3.12.12.22.3.2 (01-01-2023)
Error Code 918
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 0543 is located on Line 43, Form 990-EZ.

  3. Verify that the Organization Code was edited correctly:

    1. If the 4947(a)(1) box of Item J on the face of the return is checked or the IRS label or INOLES shows subsection "91" , change Field 01ORG to "3" .

    2. Otherwise, delete Field 0543.

3.12.12.22.4 (01-01-2023)

Error Code 924

  1. Error Code 924 displayed Fields are:

    RMIT> Remittance (Generated)
    01RCD Received Date
    01RDD> Return Due Date (Generated)

3.12.12.22.4.1 (01-01-2023)
Error Code 924
Invalid Conditions

  1. Remittance is present and Field 01RCD is on or before 01RDD>.

3.12.12.22.4.2 (01-01-2023)
Error Code 924
Correction Procedures

  1. Correct all coding and transcription errors.

  2. Verify Field 01RCD is correct. If the Received Date is correct, SSPND 351. Annotate on Form 4227 "research remittance" .

3.12.12.22.4.3 (01-01-2024)
Error Code 924
Rejects Correction
Procedures

  1. The Rejects Tax Examiner must research using BMFOL to apply remittance to the proper MFT with Form 3244.

  2. If unable to determine where to apply remittance, SSPND 640 and correspond with Letter 320-C.

3.12.12.22.5 (01-01-2023)

Error Code 926

  1. Error Code 926 displayed Fields are:

    01TXP Tax Period
    01RCD Received Date
    01DDP Daily Delinquency Penalty
    01RDD> Return Due Date (Generated)

3.12.12.22.5.1 (01-01-2023)
Error Code 926
Invalid Conditions

  1. Field 01DDP is present and Field 01RCD is on or before Field 01RDD>.

3.12.12.22.5.2 (01-01-2023)
Error Code 926
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Verify Field 01RCD is correct.

    1. If the Received Date is correct and DDP was computed by the taxpayer, delete the entry in Field 01DDP.

    2. If Field 01DDP was computed by a Revenue Officer or Examination, SSPND 370 and attach Form 4227. Annotate on Form 4227 "timely filed return with penalty" .

  3. If a penalty for other than DDP is shown on the return, delete Field 01DDP. When document clears, attach Form 3465, Adjustment Request, and route document to EO Accounts.

3.12.12.22.6 (01-01-2023)

Error Code 928

  1. Error Code 928 displayed Fields are:

    01CCC Computer Condition Code
    01DDP Daily Delinquency Penalty

3.12.12.22.6.1 (01-01-2023)
Error Code 928
Invalid Conditions

  1. CCC "V" and Field 01DDP are both present.

3.12.12.22.6.2 (01-01-2023)
Error Code 928
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If a statement is attached showing that the filer has reasonable cause for filing late and DDP was computed by the taxpayer, delete the entry in Field 01DDP.

  3. If Field 01DDP was computed by a Revenue Officer or Examination, SSPND 370 and attach Form 4227. Annotate on Form 4227 "DDP with reasonable cause" .

  4. If the filer has not shown reasonable cause for filing late, delete CCC "V" .

3.12.12.22.7 (01-01-2023)

Error Code 934

  1. Error Code 934 displayed Fields are:

    01COR Correspondence Indicator
    01TXP Tax Period
    01IRI IRI Code

3.12.12.22.7.1 (01-01-2023)
Error Code 934
Invalid Conditions

  1. Field 01COR is "21" , "22" , "23" or "24" and Field 01TXP is prior to 198312.

3.12.12.22.7.2 (01-01-2023)
Error Code 934
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Refer to the return to verify that the Tax Period is correct:

    1. If not correct, change the Tax Period in Field 01TXP.

    2. If correct, change Field 01COR to "11" , "12" , "13" , or "14" as appropriate.

3.12.12.22.8 (01-01-2023)

Error Code 936

  1. Error Code 936 displayed Fields are:

    01CCC Computer Condition Code
    01TXP Tax Period
    01RCD Received Date
    01COR Correspondence Indicator
    01CRD Correspondence Received Date
    01IRI Incomplete Return Indicator (IRI) Code
    01RDD> Return Due Date (Generated)

3.12.12.22.8.1 (01-01-2023)
Error Code 936
Invalid Conditions

  1. Field 01IRI is present and Field 01COR is not present.

  2. Field 01COR is "21" , "22" , "23" or "24" and Field 01IRI is not present.

  3. Field 01COR is "11" or "21" , and Field 01CRD is blank.

  4. Field 01COR is "12" , "13" , "14" , "22" , "23" , or "24" and Field 01CCC "3" is not present.

3.12.12.22.8.2 (01-01-2023)
Error Code 936
Correction Procedures

  1. Correct any coding or transcription errors.

  2. For non-IRI items, verify the information was required:

    1. If not required, delete Field 01COR.

    2. Enter the response date in Field 01CRD.

  3. For IRI items, verify the information was required.

    1. If not required, delete Field 01COR and Field 01IRI.

    2. If the response date is later than Field 01RDD>, enter the response date in Field 01CRD.

3.12.12.22.9 (01-01-2023)

Error Code 942

  1. Error Code 942 displayed Fields are:

    01COR Correspondence Indicator
    01CRD Correspondence Received Date
    01IRI IRI Code
    01CCC Computer Condition Code

3.12.12.22.9.1 (01-01-2023)
Error Code 942
Invalid Conditions

  1. Field 01CRD or CCC "3" is present and Field 01COR is not present.

3.12.12.22.9.2 (01-01-2023)
Error Code 942
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If a reply to correspondence is received, enter the appropriate code in Field 01COR.

  3. If correspondence was not initiated, determine whether correspondence is required:

    1. If not, delete the entry in Field 01CRD.

3.12.12.22.10 (01-01-2023)

Error Code 946

  1. Error Code 946 displayed Fields are:

    01NPF Non-PF Reason Code
    01SS Sub Section
    01IRI Incomplete Return Item
    01ADC Audit Code

3.12.12.22.10.1 (01-01-2023)
Error Code 946
Invalid Conditions

  1. Field 01NPF is blank and Schedule E is present.

  2. Field 01NPF is 06, 07, 08 or 16 and Section 11 is not present.

  3. Field 01NPF is 09 and Section 12 is not present.

3.12.12.22.10.2 (01-01-2023)
Error Code 946
Correction Procedures

  1. Correct any coding or transcription errors. Check the Status Code on INOLE. If the account is in Status 97 it means the organizations Tax Exempt status has been revoked. Send the return back to the filer.

  2. Verify that Schedule A is attached to the return, but Part I Boxes 1–11 are not completed.

  3. Schedule A is needed for the following subsections only: SS03 Foundation Codes other than 02, 03 or 04 and SS 50, 60, 70, 71, or 91. If none of the above are present, delete Fields 01CRC, 01DAF, 01ILQ, 01GSQ 01NPF, and Section(s) 11, and/or 12. Research for the correct subsection if Item J is not "03" .

    Note:

    If Subsection is "03" and Foundation Code is 02, 03 or 04 do not correspond for Schedule A. Enter "11" in Field 01NPF. Do not enter Schedule Indicator Code A.

  4. If Part I, Schedule A, is blank , enter "02" in Field 01NPF. Only send the return back to the filer for Schedule E if missing.

  5. All organizations who file Schedule A must check only one box:

    1. If Schedule A, Part I is not completed or two boxes are checked, research INOLES. Enter the correct NPF Code from the chart below.

      Note:

      Always accept the filers entry if present.

    2. If the NPF Code is "06" , "07" , "08" or "16" check for the presence of Part II. Send the return back to the filer if needed. NA, 0, dash, and none are acceptable entries. Enter a 1 in Fields 111F and 114F.

      Note:

      Research for prior postings. If none, treat as initial return. Enter a 1 in Fields 111F and 114F and/or 121F and 126F, whichever is applicable .

    3. If the NPF Code is "09" check for the presence of Schedule A, Part III. Send the return back to the filer if needed. NA, 0, dash and none are acceptable entries. Enter a 1 in Fields 121F and 126F.

    4. If research shows SS50, 60, 70, 71 or 91, and Schedule A, Part IV is not completed or two boxes are checked, correspond for Part I.

    5. The following is a list of NPF Codes for SS50, 60, 70, 71 or 91:

    • SS50 = NPF 03, (box 3)

    • SS60 = NPF 10, (box 11)

    • SS70 = NPF 09, (box 9)

    • SS71 = NPF 10, (box 11)

    • SS91 (4947 (a)(1) = NPF 10, (box 11)

      Note:

      If Subsection is 70 also send the return back to the filer for Schedule A, Part III if blank and it's not an initial return.

    Part I Box NPF Code Subsection Code Foundation Code
    Box 1 01 03 10
    Box 2 02 03 11
    Box 3 03 03 12
    Hospital, Clinic
    Box 4 05 03 12
    Research Lab
    Box 5 06 03 13
    Box 6 04 03 14
    Box 7 07 03 Governmental Unit
    15
    General Public
    Box 8 08 03 15
    Community trust
    Box 9 16 03 25
    Agricultural Organization
    Box 10 09 03 16
    Box 11 11 03 18
    Box 12, Type I Box Checked 12 03 21
    Box 12, Type II Box Checked 13 03 22
    Box 12, Type III Box Checked 14 03 23
    Box 12, Type III Other Box Checked 15 03 24
    3 03 50  
    9 09 70  
    11 10 60, 71, 91  

    Note:

    If Box 11 is checked one of the Type Boxes must also be checked.

    Note:

    If PTA and box 2 is marked and correspondence for Schedule E is needed, research for the correct NPF Code. If the Foundation Code is not "11" , change the NPF Code and do not correspond for Schedule E.

    * Use NPF 03 if the organization's name includes "Hospital" , "Clinic" , etc.
    ** Use NPF 05 if the Organization's name includes "Research" or "Laboratory" , etc.

  6. If Subsection (SS) Codes conflict , but taxpayer indicates otherwise in Item J), always use the SS INOLES.

3.12.12.22.11 (01-01-2023)

Error Code 947

  1. Error Code 947 displayed Fields are:

    Clear  
    01SS Subsection
    01SIC Schedule Indicator Code
    01COR Correspondence Code
    01CRD Correspondence Received Date
    0544A Donor Advised Funds?
    0544B Operate one or more Hospitals?
    0545A Controlled Entity Section 512(b)(13)?
    0545B Receive Payment or Engage in Transaction

3.12.12.22.11.1 (01-01-2023)
Error Code 947
Invalid Conditions

  1. If Fields 0544A, 0544B, 0545A or 0545B are marked yes the filer should be using Form 990 instead of Form 990-EZ.

  2. If Field 01SS is 29 the filer should be filing a Form 990 instead of 990-EZ.

3.12.12.22.11.2 (01-01-2023)
Error Code 947
Correction Procedures

  1. Correct any Coding or Transcription errors.

  2. If Fields 0544A, 0544B, 0545A or 0545B are marked yes or the Subsection is 29, the filer should be using Form 990. Correspond for a Form 990.

    Note:

    Do not send the return back if Field 0545B is yes. Change the answer to no to clear the error and accept the 990–EZ.

3.12.12.22.12 (01-01-2023)

Error Code 948

  1. Error Code 948 displayed Fields are:

    01SIC Schedule Indicator
    01IRI Incomplete Return Item
    01COR Correspondence Indicator Code
    01SHB Schedule B Indicator
    01SS Subsection Code
    0538A Borrow from or make Loans to?
    0540B Engage in any Section 4958 Transaction?
    0646 Engage in Direct or Indirect Political Activities?
    0647 Engage in Lobbying Activities?
    0648 Operating as a School?

3.12.12.22.12.1 (01-01-2023)
Error Code 948
Invalid Conditions

  1. Field 01SIC is not present when the answer to a question in Part V or VI is "Yes" which indicates the schedule must be present

    Note:

    We no longer accept any substitute schedules. The only exception are forms and schedules that are prepared that are exactly like official IRS forms and schedules.

    .

3.12.12.22.12.2 (01-01-2023)
Error Code 948
Correction Procedures

  1. Correct any Coding or Transcription errors.

  2. Each question with a yes answer must have a related Schedule attached. If the transcription is correct and the schedule is missing, send the return back to the filer.

    Note:

    The Fields in EC 948 are all required.

    Part VI, Fields 0646, 0647 and 0648 only apply to 501(c)(3) organizations and 4947(a)(1) trusts. If any of these Fields are answered yes and they are not a 501(c)(3) or 4947(a)(1), blank the Field and do not send the return back to the filer for the missing Schedule C or E.

  3. This error could also set EC 950 is Schedule B is involved.

  4. If Schedule is not needed, blank the Field.

3.12.12.22.13 (01-01-2023)

Error Code 950

  1. Error Code 950 displayed Fields are:

    01IRI Incomplete Return Item
    01SIC Schedule Indicator Code
    01SHB Schedule B Indicator
    031 Total Contributions

3.12.12.22.13.1 (01-01-2023)
Error Code 950
Invalid Conditions

  1. Field 01SHB, Schedule B Indicator, is blank, Field 031, Total Contributions, is $5,000.00 or more and tax period is 200012 or subsequent.

3.12.12.22.13.2 (01-01-2023)
Error Code 950
Correction Procedures

  1. Correct any coding or transcription errors.

    If Then
    A complete Schedule B is attached Enter a 1 in Field 01SHB and a B in Field 01SIC
    Item H (F-990EZ) in the entity section is checked Enter a 2 in Field 01SHB
    A complete Schedule B is not attached and Item H is not checked Send the return back to the filer
    There is no reply to correspondence Enter a 2 in Field 01SHB

    Note:

    We will no longer accept a substitute Schedule B. Part I must contain at least one name and amount. Also check Schedule B, page 1 to see if any of the special rules boxes are checked and applicable. If the third box under special rules is checked with an amount present on the line, accept it as a complete Schedule B. A Sponsor can be considered the same as a contributor.

    Note:

    Schedule B must include at least one name and amount or "0" zero, "–" dash, or not liable are acceptable entries and may be on the front page of Schedule B or in Part I. "Anonymous" is acceptable for the name. Do not send the return back to the filer if Schedule B is attached with at least one name and amount as stated above and they say see attached with a list of donors.

3.12.12.22.14 (01-01-2023)

Error Code 952

  1. Error Code 952 displayed Fields are:

    01TXP Tax Period
    01RCD Received Date
    01DDP Daily Delinquency Penalty Taxpayer
    >>>> Daily Delinquency Penalty Computer
    01GR> Gross Receipts (Generated)
    01RDD> Return Due Date (Generated)

3.12.12.22.14.1 (01-01-2023)
Error Code 952
Invalid Conditions

  1. Tax Period is 198712 or subsequent and Field 01DDP is greater than Field 01DDP Underprint.

  2. Tax Period is prior to 198712 and Field 01DDP is greater than $5,000.

3.12.12.22.14.2 (01-01-2023)
Error Code 952
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If transcribed correctly and penalty was computed by a Revenue Officer or Examination, SSPND 640 and prepare Form 4227. Annotate on Form 4227 "cancel to Exam" . DO NOT change the DDP amount unless instructed by the preparer to do so.

  3. If the amount was computed by the taxpayer and was transcribed correctly, delete the amount in Field 01DDP.

  4. If a penalty for other than DDP is shown on the return, delete Field 01DDP. When document clears, attach Form 3465, Adjustment Request, and route document to EO Accounts.

3.12.12.22.14.3 (01-01-2023)
DDP Amounts

  1. Daily Delinquency Penalty amounts are:

    1. For tax years ending on or after July 30, 1996, the penalty is $20 a day computed from Field 01RDD>. The maximum penalty may be as much as $10,000 or five percent of gross receipts for the year, whichever is less.

    2. For tax years ending before July 30, 1996, the penalty is $10 a day computed from Field 01RDD>. The maximum penalty may be as much as $5,000 or five percent of gross receipts for the year, whichever is less.

    3. If the organization has gross receipts exceeding $1,000,000, for any year the law provides for a penalty of $100 a day computed from Field 01RDD>. The maximum penalty may be as much as $50,000.

3.12.12.22.15 (01-01-2023)

Error Code 954

  1. Error Code 954 displayed Fields are:

    CL Clear Field
    01GR> Generated
    01SS Subsection Code
    01COR Correspondence Indicator
    01CCC Computer Condition Code
    01IRI IRI Code
    01TXP Tax Period
    0325B Total Assets EOY

  2. SECTION 03 NOT PRESENT

3.12.12.22.15.1 (01-01-2023)
Error Code 954
Invalid Conditions

  1. Field 01GR> is more than $50,000, Field 0325B is not present and, Field 01COR is "11" , "21" or blank for Tax Periods 201012 and subsequent. For Tax Periods 201011 and prior it will be Field 01GR> is more than $25,000.

    Note:

    If the Subsection is 82 use $25,000 for all Tax Periods.

3.12.12.22.15.2 (01-01-2023)
Error Code 954
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If Field 0325B is truly zero, dash, or none, enter C in the Clear Field.

  3. Refer to the document to determine if we have corresponded for Total Assets EOY.

    1. Note:

      If the filer only has an amount in Field 0327A or 0327B and Fields 0325A or 0325B are blank, put the amount from Field 0327A or 0327B in Fields 0325A or 0325B.

3.12.12.22.16 (01-01-2023)

Error Code 955

  1. Error Code 955 displayed Fields are:

    11TO Schedule A, Part I, Line 12, a-d Checkbox
    1=Corporation
    2=Trust
    3=Association
    4=Other
    12P4A Schedule A Part IV, Section A and B Data Present
    12P4B Schedule A, Part IV, Section A and C Data Present
    12P4C Schedule A, Part IV, Section A, D and E Data Present
    12P4D Schedule A, Part IV, Section A, D and Part V Data Present
    12P4E Schedule A, Part IV, Section E Data Present
3.12.12.22.16.1 (01-01-2023)
Error Code 955
Invalid Conditions

  1. This Error check is based on Schedule A Sections 11 and 12. If the NPF Code is 11 follow the correction procedures below. Field 11TO must be checked.

3.12.12.22.16.2 (02-13-2018)
Error Code 955
Correction Procedures

  1. Check Schedule A to see if there is data present in the different Sections and enter a 1 in the Fields.

  2. GETSEC Schedule A, Section 12 to correct the Fields below. Field 11TO must be answered 1-4 if the box on line 12 is checked. Section 11 Field 11TO is based on the box checked on Schedule A, Part 1, line 12, a through d. Send the return back to the filer for the missing Section 12 Fields if the following Section 12 Fields are not present under these conditions.

  3. If Field 11TO=1, Fields 12P4A and 12P4B must have a 1 present.

  4. If Field 11TO=2, Fields 12P4A and 12P4C must have a 1 present.

  5. If Field 11TO=3, Fields 12P4A, 12P4D and 12P4E must have a 1 present.

  6. If Field 11TO=4, Fields 12P4A and 12P4D must have a 1 present.

  7. If the NPF Code is not 12, 13, 14 or 15 delete the entry in Field 11TO.

3.12.12.22.17 (01-01-2023)

Error Code 962

  1. Error Code 962 displayed Fields are:

    035A Gross Amount Sales Assets Other
    035B Basis Sales Expense Amount
    035C Gain Sale of Assets
    >>>> Gain Sale of Assets Underprint

3.12.12.22.17.1 (01-01-2023)
Error Code 962
Invalid Conditions

  1. Field 035C Computer and Field 035C ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.22.17.2 (01-01-2023)
Error Code 962
Correction Procedures

  1. Correct any coding or transcription errors. Field 035B is always positive.

  2. If only the net amount is present in Field 035C, try to figure, (back into) the appropriate amounts for Field 035B and Field 035A.

  3. If unable to perfect, enter the net amount from Field 035C in Field 035A.

  4. When all transcription and editing errors have been perfected, change Field 035C to the computer generated amount.

3.12.12.22.18 (01-01-2023)

Error Code 964

  1. Error Code 964 displayed Fields are:

    036A Income Gaming
    036B Income Fundraising
    036C Less Direct Expenses
    036D Net Income/Loss
    >>>> Net Income Fundraising Underprint

3.12.12.22.18.1 (01-01-2023)
Error Code 964
Invalid Conditions

  1. Field 036D Computer and Field 036D≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.22.18.2 (06-22-2018)
Error Code 964
Correction Procedures

  1. Correct any coding and transcription errors. Field 036C is always positive.

  2. If only the net amount is present in Field 036D, try to figure, (back into) the appropriate amounts for Fields 036C and 036B and 036A.

  3. Always use any bracketed amounts the filer has used on 36A, 36B, 36C, when trying to come up with their amount on 36D before using the generated amount. The filer may be correct.

  4. If unable to perfect, enter the net amount from Field 036D in Field 036B.

  5. When all transcription and editing errors have been perfected, change Field 036D to the computer generated amount.

3.12.12.22.19 (01-01-2023)

Error Code 966

  1. Error Code 966 displayed Fields are:

    037A Gross Sales Less Returns
    037B Cost of Goods Sold
    037C Gross Profit Amount
    >>>> Gross Profit Amount Underprint

3.12.12.22.19.1 (01-01-2023)
Error Code 966
Invalid Conditions

  1. Field 037C Computer and Field 037C ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.22.19.2 (01-01-2023)
Error Code 966
Correction Procedures

  1. Correct any coding or transcription errors. Field 037B is always positive.

  2. If only the net amount is present in Field 037C, try to figure, (back into) the appropriate amounts for Field 037A and Field 037B.

  3. If unable to perfect, enter the net amount from Field 037C in Field 037A.

  4. When all transcription and editing errors have been perfected, change Field 037C to the computer generated amount.

3.12.12.22.20 (01-01-2023)

Error Code 968

  1. Error Code 968 displayed Fields are:

    031 Total Contributions
    032 Program Service Revenue
    033 Membership Dues and Assessments
    034 Other Investment Income
    035C Gain Sales of Assets
    036D Net Income/Loss
    037C Gross Profit
    038 Other Revenue
    039 Total Revenue
    >>>> Total Revenue Computer

3.12.12.22.20.1 (01-01-2023)
Error Code 968
Invalid Conditions

  1. Field 039 Computer and Field 039 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.22.20.2 (01-01-2023)
Error Code 968
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If Field 039 is the only entry, enter Field 039 amount in Field 038.

  3. If all Fields were transcribed correctly, change Field 039 to the computer generated amount.

3.12.12.22.21 (01-01-2023)

Error Code 969

  1. Error Code 969 displayed Fields are:

    Clear  
    01TXP Tax Period
    01IRI Incomplete Return Item
    01SS Sub-Section
    01GR> Gross Receipts (Generated)
    035B Less: Cost, Basis Sales Expenses-Column (B), Other
    036C Less: Direct Expenses
    037B Less: Cost of Goods Sold
    039 Total Revenue
    0325B Total Assets, End of Year (EOY)

  2. "SECTION 03 NOT PRESENT"

3.12.12.22.21.1 (01-01-2023)
Error Code 969
Invalid Conditions

  1. Form is numbered as a 990-EZ (Doc Code 92) and Field 0325B is greater than $500,000 and/or Field 01GR> is greater than $200,000.

    Note:

    The threshold mentioned here is for returns filed for Tax Periods 201012 and subsequent. If the return is filed for a Tax Period 200912 through 201011 the threshold would be Field 0325B is greater that $1,250,000 and/or Field 01GR> is greater than $500,000. If the return is for a Tax Period 200812 through 200911 the threshold would be Field 0325B is greater than $2,500,000 and Field 01GR> greater than $1,000,000. If the return is filed for a Tax Period 200811 and prior the threshold would be Field 0325B is greater than $250,000 and Field 01GR> greater than $100,000.

3.12.12.22.21.2 (01-01-2023)
Error Code 969
Correction Procedures

  1. The computations for Field 01GR> is:

    1. Field 035B plus

    2. Field 036C plus

    3. Field 037B plus

    4. Field 039.

  2. Verify that the displayed Fields and the DLN were transcribed correctly and that the form is truly a Form 990-EZ. Correct any coding or transcription errors.

  3. Fields 035B, 036C, and 037B are positive only. The amounts in these Fields must always be treated as positive numbers.

  4. If Field 0325B is over $500,000 and/or Field 01GR> is over $200,000, Send the return back to the filer.

    Note:

    The thresholds mentioned here are for Tax Periods 201012 and subsequent. If the return is for a different tax year see the note above in 3.12.12.20.33.1

    Send the return back to the filer for Form 990 and Schedule A (if applicable) using Letter 2695-C. Schedule A is necessary when the subsection (SS) is 03 with Foundation Codes other than 02, 03, or 04 and SS50, 60, 70, 71 and 91. If none of the above are present on the return or INOLES, Schedule A is not necessary:

3.12.12.22.22 (01-01-2023)

Error Code 972

  1. Error Code 972 displayed Fields are:

    038 Other Revenue Amount
    039 Total revenue Amount
    0310 Grants Other Similar Amount
    0311 Benefits Paid Members
    0312 Salaries Other
    0317 Total Expenses Amount
    0318 Total Excess Year Amount
    >>>> Total Excess Year Underprint

3.12.12.22.22.1 (01-01-2023)
Error Code 972
Invalid Conditions

  1. Field 0318 Computer and Field 0318 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.12.22.22.2 (01-01-2023)
Error Code 972
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Verify the amount for line 17 by adding lines 10 through 16, correct Field 0317 if needed.

  3. If Field 0318 is the only entry, enter Field 0318 amount in Field 038.

  4. If all Fields were transcribed correctly, change Fields 0318 and 039 to the computer generated amount.

3.12.12.22.23 (01-01-2023)

Error Code 973

  1. Error Code 973 displayed Fields are:

    0325A Total Assets BOY Taxpayer
    0326A Total Liabilities BOY
    0327A Total Net Assets BOY
    >>>> Total Assets BOY Computer

3.12.12.22.23.1 (01-01-2023)
Error Code 973
Invalid Conditions

  1. Field 0327A Computer and Field 0327A ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.22.23.2 (01-01-2023)
Error Code 973
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Verify the Fields as follows:

    1. Verify Field 0325A by adding the amounts on lines 22–24, column A.

    2. If Line 19 has an entry and column A lines 22–27 are blank, change 0325A and 0327A to the line 19 amount.

      Note:

      If the filer has a negative amount on Part II, Line 26, remove the negative symbols to make the amount correct. The computer considers the amount negative when transcribed.

  3. If the entries in Fields 0325A and 0326A are correct, change Field 0327A to the computer generated amount.

3.12.12.22.24 (01-01-2023)

Error Code 974

  1. Error Code 974 displayed Fields are:

    0318 Excess or (deficit) for the year
    0327A Total Net Assets, BOY
    0320 Other Changes in Net Assets
    0321 Net Assets or Fund Balances, EOY Taxpayer
    >>>> Net Assets or Fund Balances, EOY Computer

  2. "SECTION 05 NOT PRESENT"

3.12.12.22.24.1 (01-01-2023)
Error Code 974
Invalid Conditions

  1. Field 0321 Computer and Field 0321 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.22.24.2 (01-01-2023)
Error Code 974
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If the Fields were transcribed correctly, verify the entries in Fields 0327A and 0320.

  3. Field 0321 Computer is equal to Field 0318 plus Field 0327A plus Field 0320.

  4. If Column A is blank, enter line 19 in Fields 0325A and 0327A.

  5. If the entries in Fields 0318, 0327A, and 0320 are correct, change Field 0321 to the computer generated amount.

3.12.12.22.25 (01-01-2023)

Error Code 976

  1. Error Code 976 displayed Fields are:

    0325B Total Assets, End of Year (EOY)
    0326B Total Liabilities, EOY
    0327B Total Net Assets or Fund Balances EOY
    >>>> Total Net Assets or Fund Balances EOY Underprint

3.12.12.22.25.1 (01-01-2023)
Error Code 976
Invalid Conditions

  1. If Field 0327B, Total Net Assets or Fund Balances EOY ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.22.25.2 (01-01-2023)
Error Code 976
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 0327B computer is equal to Field 0325B minus Field 0326B.

  3. Verify the Fields as follows:

    1. Verify Field 0325B by adding the amounts on Lines 22 through 24, Column (B).

    2. If Column (B) is blank, send the return back to the filer.

  4. If the filer has a negative amount on Part II, line 26, remove the negative symbols to make the amount correct. The computer considers the amount negative when transcribed.

  5. If the entries in Fields 0325B and 0326B are correct, change Field 0327B to the computer generated amount.

  6. Send the return back to the filer for any missing information if needed.

3.12.12.22.26 (01-01-2023)

Error Code 978

  1. Error Code 978 displayed Fields are:

    0537A Political Expenditures
    0538B Loans to Officers Amount
    0539A Initiation Fees
    0539B Gross Receipts

3.12.12.22.26.1 (01-01-2023)
Error Code 978
Invalid Conditions

  1. These Fields are invalid if not numeric, zero or blank.

3.12.12.22.26.2 (01-01-2023)
Error Code 978
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Zero and blank are valid. If the Field is one digit, not zero or blank, delete the Field.

3.12.12.22.27 (01-01-2023)

Error Code 980

  1. Error Code 980 displayed Fields are:

    111F Gifts, Grants, Contributions - 170 Amount
    112F Tax Revenues Levied
    113F Value of Services 170 Amount
    114F Total 170 Amount
    >>>> Total 170 Amount Underprint

  2. "SECTION 11 NOT PRESENT"

3.12.12.22.27.1 (01-01-2023)
Error Code 980
Invalid Conditions

  1. Field 114F Computer and Field 114F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.22.27.2 (01-01-2023)
Error Code 980
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 114F Computer is equal to Field 111F plus Field 112F plus Field 113F.

  3. Verify Column F by adding each line across, change Fields as necessary.

  4. If the entries in Fields 111F, 112F and 113F are correct, change Field 114F to the computer generated amount.

3.12.12.22.28 (01-01-2023)

Error Code 984

  1. Error Code 984 displayed Fields are:

    117F Amount from Line 4
    118F Gross Income from Interest 170
    119F Net Income from Unrelated Business 170
    1110F Other Income 170
    1111F Total Support 170
    >>>> Total Support 170 Underprint
    "SECTION 11 NOT PRESENT"

3.12.12.22.28.1 (01-01-2023)
Error Code 984
Invalid Conditions

  1. If Field 1111F Computer and Field 1111F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.22.28.2 (01-01-2023)
Error Code 984
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 1111F Computer is equal to Field 117F plus Field 118F plus Field 119F, plus 1110F.

  3. Verify Column F by adding each line across, change Fields as necessary.

  4. If the entries in are correct, change Field 1111F to the computer generated amount.

    Note:

    Be sure the filer carries the amount from Field 114F to Field 117F.

3.12.12.22.29 (01-01-2023)

Error Code 986

  1. Error Code 986 displayed Fields are:

    121F Gifts, Grants, Contributions 509
    122F Gross Receipts from Admissions 509
    123F Gross Receipts from Activities 509
    124F Tax Revenues Levied 509
    125F Value of Services 509
    126F Total 509
    >>>> Total 509 Underprint

3.12.12.22.29.1 (01-01-2023)
Error Code 986
Invalid Conditions

  1. If Field 126F Computer and Field 126F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.22.29.2 (01-01-2023)
Error Code 986
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 126F Computer is equal to Field 121F plus Field 122F plus Field 123F, plus Field 124F plus Field 125F.

  3. Verify Column F by adding each line across, change Fields as necessary.

  4. If the entries in are correct, change Field 126F to the computer generated amount.

3.12.12.22.30 (01-01-2023)

Error Code 990

  1. Error Code 990 displayed Fields are:

    129F Amount from Line 6
    1210A Gross Income from Interest
    1210B Unrelated Business Taxable Income 509
    1210C Total of 10a and 10b 509
    1211F Net Income from Unrelated Activity 509
    1212F Other Income 509
    1213F Total Support 509
    >>>> Total Support 509 Underprint

3.12.12.22.30.1 (01-01-2023)
Error Code 990
Invalid Conditions

  1. Field 1213F Computer and Field 1213F ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.22.30.2 (01-01-2023)
Error Code 990
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 1213F Computer is equal to Field 129F plus 1210C, plus 1211F, plus 1212F.

  3. Verify Column F by adding each line across, change Fields as necessary.

  4. If the entries in are correct, change Field 1213F to the computer generated amount.

    Note:

    If there is an amount in Field 1210A or 1210B there must be an amount in Field 1210C also. Be sure the filer carries the amount from Field 126F to Field 129F.

3.12.12.22.31 (01-01-2023)

Error Code 999

  1. Error Code 999 displayed Field is:

    01TXP Tax Period

3.12.12.22.31.1 (01-01-2023)
Error Code 999
Invalid Conditions

  1. Error Code 999 will be generated for all returns that are in error status at the end of the processing year.

3.12.12.22.31.2 (01-01-2023)
Error Code 999
Correction Procedures

  1. Transmit the record.

  2. The system will re-validate the record and set validity and error codes based on the new year's program.

3.12.12.23 (01-01-2023)

2007 and prior Forms 990/990-EZ, Sections and Fields

  1. Form 990/990-EZ contains Sections 01 through 10.

  2. Tables with Field designations, maximum Field length, and Field titles are listed before each section.

3.12.12.24 (01-01-2023)

Section 01
Field Descriptions

  1. Section 01 contains entity data, processing codes, dates and miscellaneous information.

  2. Listed below are the Fields contained in Section 01 showing the Field Designator, title, location on the return, and the maximum length:



    Field

    Field TITLE

    LOCATION    		 MAX.
    LENGTH
    RMIT> Remittance Blue/Green Money 11
    01NC Name Control/Check Digit Entity Section 4
    >>>> Name Control Underprint   4
    01EIN Employer Identification Number EIN Block 9
    01TXP Tax Period Entity Section 6
    >> Tax Period Underprint   2
    01CCC Computer Condition Code Dotted portion of Line 1a-1c, F990, Part I (Line 1-3 F990-EZ) 10
    01RCD Received Date Date Stamp 8
    01ORG Organization Code Right margin page 1 next to Item F 1
    01SS Sub Section Bottom right portion of the entity area 2
    01NPF Non-PF Reason Code Right margin, Schedule A, Part IV 2
    01ADC Audit Code Edit Sheet Line 2 1
    01GRP Group Return Code Right margin, F990, page 1 next to Box H 1
    01SHB Schedule B Indicator Right margin Line 1 (F990), Line 1 (F990-EZ) 1
    01COR Correspondence Indicator Edit Sheet Line 4 2
    01CRD Correspondence Received Date Edit Sheet Line 5 8
    01IRI IRI Code Page 2 Upper Right Margin 10
    01CAF CAF Indicator Edit Sheet Line 3 1
    01DDP Daily Delinquency Penalty Edit Sheet Line 7 6
    >>>> Daily Delinquency Underprint   6
    01PRE Preparation Indicator Bottom right margin, final page, next to Preparers SSN/PTIN box 1
    01ILQ Influence Legislation Schedule A Part III Line 1 1
    01SEL Sell, Exchange, Lease Property Schedule A Part III Line 2a 1
    01LND Lend Money or Extend Credit Schedule A Part III Line 2b 1
    01GSF Furnish Goods, Services or Facilities Schedule A Part III Line 2c 1
    01CMP Payment/ Compensation Schedule A Part III Line 2d 1
    01TIA Transfer Income or Assets Schedule A Part III Line 2e 1
    01GSQ Grants, Scholarships Schedule A Part III Line 3a 1
    01APF Do you have a Section 403(b) Annuity Plan Schedule A Part III Line 3b 1
    01ECP Did you Receive or Hold Easement for Conservation Purposes Schedule A Part III Line 3c 1
    01CRC Credit Counseling Question Schedule A Part III Line 3d 1
    01DAF Donor Advised Funds Schedule A Part III Line 4a 1
    01MTD Did you make Taxable Distributions Section 4966 Schedule A Part III Line 4b 1
    01MDD Did you make Distributions to DA or RP Schedule A Part III Line 4c 1
    01NOD Number of DAF's owned at (EOY) Schedule A Part III Line 4d 5
    01AGG Aggregate value of DAF's at (EOY) Schedule A Part III Line 4e 13
    01TAS Total amount of Support Schedule A Part IV Line 13e 11
    01PSN Preparer SSN/PTIN Part X Preparer SSN/TIN (F990) Part V Preparer SSN/ (F990EZ) 9
    01PEN Preparer EIN Part X EIN (F990) Part V EIN (F990EZ) 9
    01RPC Return Processing Code TBD 35

3.12.12.24.1 (01-01-2023)

Field RMIT>
Remittance Amount

  1. Field RMIT> is the Remittance Amount. It is dollars and cents and is the blue/green edited money amount. This Field cannot be changed by Error Resolution.

3.12.12.24.2 (01-01-2023)

Field 01NC
Name Control/Check Digit

  1. Field 01NC is the Name Control and Check Digit Field.

  2. Name Control: This Field is located in the Entity Section of the return.

  3. Check Digit: This Field is also a four position Field. There must be blanks in the first two positions and a letter of the alphabet (other than E, G or M) in the third and fourth positions.

3.12.12.24.2.1 (01-01-2023)
Field 01NC
Invalid Conditions

  1. This Field is invalid if:

    1. For Name Control, the first position is not alpha or numeric, the 2nd, 3rd or 4th position is not an alpha, numeric, hyphen, ampersand or blank, and there are any intervening blanks between characters.

    2. For Check Digit, the first two positions are not blank and a letter of the alphabet (other than E, G or M) in the third and fourth positions is not present.

3.12.12.24.2.2 (01-01-2023)
Field 01NC
Correction Procedures

  1. Check Field 01NC with the return. Correct any coding or transcription errors. Check Digits have priority over the Name Control. The method for determining the correct Name Control is shown in Document 7071, Name Control Job Aid, and (2) through (6) below.

    1. If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB, or INOLES to secure the Name Control. If unable to secure the Name Control, SSPND 320.

    2. If IDRS is not available, SSPND 351.

  2. The name control should be the first four characters of the name as follows:

    1. If the organization is a corporation (e.g., name includes "Corporation" , "Inc." , "Foundation" , "Fund" ), edit the first four characters of the corporation name. Omit the word "the" when followed by more than one word.

    2. If the organization is an individual, trust, or estate, edit the first four characters of the last name of the individual, trustee, beneficiary, or decedent.

    3. If the organization is a political organization or political committee (Section 527), edit the first name of the individual.

  3. If an organization's name contains both "Fund" or "Foundation" and"Trust" , apply either corporate or trust name control rules as follows:

    If Then
    The organization name contains the name of a corporation, apply corporate name control rules (see (2)a. above).
    The organization name contains an individual's name, apply trust name control rules (see (2)b. above).

  4. Specific corporate name control examples to be used if "Corporation" , "Inc." , "Foundation" , or "Fund" are not present are:

    1. Local, Chapter, or Post—Edit the first four characters of the name of the national organization if the words "Local" , "Chapter" , or "Post" are contained in the name.

    2. Habitat for Humanity — Edit Habi

    3. Little League — Edit Litt

    4. American Legion — Edit Amer

    5. AMVETS — Edit Amer

    6. Boy Scouts of America (BSA) — Edit Boys

    7. BPOE — Edit Bene

    8. FOE — Edit Frat

    9. VFW — Edit Vete

    10. PTA—Edit PTA plus the first letter of the name of the state

    11. PTO or PTSA— Edit the first four characters of the school

  5. Specific trust or estate name control examples are:

    1. Estate—Edit the first four characters of the last name of the decedent

    2. Corporate Trust—Edit the first four characters of the Corporation's name.

    3. Individual trust—Edit the first four characters of the last name of the individual

    4. All other trusts—Edit the first four characters of the last name of the trustee or beneficiary

  6. Specific political organization name control examples are:

    1. Friends of Jane Doe — Edit Jane

    2. Committee to Elect John Smith — Edit John

    3. Citizens for John Doe — Edit John

3.12.12.24.3 (01-01-2023)

Field 01EIN
Employer Identification Number (EIN)

  1. Field 01EIN is the Employer Identification Number.

  2. The EIN is a number assigned by IRS for identification of a business tax account. This Field is located in Box D, Forms 990/990-EZ.

3.12.12.24.3.1 (01-01-2023)
Field 01EIN
Invalid Conditions

  1. This Field is invalid if:

    1. It is not numeric,

    2. It is less than nine characters,

    3. The first two digits are: 00, 07-09, 17-19, 28, 29, 49, 78, 79 or 89,

    4. It is all zeros or all nines.

3.12.12.24.3.2 (01-01-2023)
Field 01EIN
Correction Procedures

  1. Check Field 01EIN with the return. Correct any coding or transcription errors.

  2. If the EIN was entered correctly, search for another valid EIN on the return and attachments and enter the correct number.

  3. If a correct number cannot be determined:

    1. Research using Command Code NAMEB or NAMEE for the correct number.

    2. SSPND 351 if IDRS is not available.

    3. SSPND 320 if more than one number is found or if you are unable to determine a valid EIN. Indicate multiple EINs on Form 4227.

  4. If EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return. Continue processing the return.

    Note:

    Do not send Letter 3875-C if:
    * Three digitsor less of the EIN are transposed, different, or missing.
    * When CC INOLES indicates the account has been merged to or merged from, or
    * An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.

3.12.12.24.4 (01-01-2023)

Field 01TXP
Tax Period

  1. Field 01TXP, Tax Period, is YYYYMM format.

3.12.12.24.4.1 (01-01-2023)
Field 01TXP
Invalid Conditions

  1. This Field is invalid if:

    1. It is not numeric,

    2. Month is not 01-12,

    3. It is equal to or later than the Processing Date.

    4. Tax period is before 197012 for Form 990 and 198901 for Form 990-EZ.

3.12.12.24.4.2 (01-01-2023)
Field 01TXP
Correction Procedures

  1. Check the return and attachments for the correct Tax Period. Correct any coding or transcription errors.

  2. If the Tax Period is equal to or later than the Processing Date, check to see if it is a "Final" return.

    1. For non-final returns, if the tax period is more than three months but less than one year from the current date, correspond for confirmation of the tax period.

    2. If tax period is less than four months, SSPND 480. Attach Form 4227 indicating "early filed" .

    3. If the return is a"Final," use Command Code GTSEC for Section 01 and enter "F" in Field 01CCC, if necessary. Change the Tax Period to the month preceding the received date.

  3. Edit CCC F (Final/Termination) if ALL of the following apply:

    1. The return or an attachment is marked Final/Termination.

    2. There are other indications the organization is out of business, closed, or merged.

    3. Part IV, Line 59(B) is 0 (zero) or blank.

    4. Part VI, Line 79 is marked yes.

    5. Not a group return - item H(a)-(d) is no or blank and item I is blank.

    6. If the taxpayer is attempting to file a Final/Termination, Form 990 and (a)-(e) are not met, send the return back to the filer.

  4. If the Tax Period is prior to 198901 for Form 990-EZ, SSPND 610. Rejects will convert and process as Form 990.

  5. If the Tax Period is prior to 197012 for Form 990 or 990-EZ, SSPND 620. Attach Form 4227 stating "non-ADP " .

3.12.12.24.5 (01-01-2023)

Field 01CCC
Computer Condition Codes

  1. Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from the dotted portion of Line 1a-1c, Part I, Form 990, or line 1-3, Form 990-EZ. See Exhibit 3.12.12-17 for a description of the codes and their uses.

3.12.12.24.5.1 (01-01-2023)
Field 01CCC
Invalid Conditions

  1. This Field is invalid if:

    1. The entry is other than blank, "D " , "F" , "G" , "L" , "R" , "T" , "V" , "W" , "Y" , "3" or "7" ,

    2. CCCs "F" and "Y" are both present,

    3. CCC "7" is present with both CCCs "D" and "R" .

3.12.12.24.5.2 (01-01-2023)
Field 01CCC
Correction Procedures

  1. Compare the entry on the screen to the entry on the return. Correct any coding or transcription errors.

  2. If the codes were entered correctly, refer to the return and Exhibit 3.12.12-17 to determine which codes are necessary.

  3. If CCCs "F" and "Y" are both present, determine if it is a final return. Identify Forms 990/990-EZ returns as "Final" only if ALL of the following apply:

    1. The return or an attachment is marked "Final" , or there is other indication the organization is out of business, closed or merged.

    2. Total Assets End of Year (Part IV, Line 59(B), Form 990, or Part II, Line 25(B), Form 990-EZ) are zero or blank.

    3. The answer to the questions in Part VI, Line 79 (Form 990), or Part V, Line 36 (Form 990-EZ) is "Yes " .

      Note:

      This applies for all returns marked Final.

  4. If the return is not a final return, delete the "F" code.

  5. If the return is a final return or is not for a short period, delete the "Y" code.

  6. If CCCs "7" , "D" , and "R" are all present, determine the correct CCCs:

    1. If CCC "7" is correct delete the "R" and "D" .

    2. If CCC "7" is not correct, delete CCC "7" .

3.12.12.24.6 (01-01-2023)

Field 01RCD
Received Date

  1. Field 01RCD is the Received Date. It is YYYYMMDD format. This Field is required and is transcribed from the date stamp on page one of the return.

3.12.12.24.6.1 (01-01-2023)
Field 01RCD
Invalid Conditions

  1. This Field is invalid if it is:

    1. Not present,

    2. Not in YYYYMMDD format,

    3. Later than the current processing date,

    4. Not within the valid year, month, day range,

    5. Prior to the ADP date of 197012 for Form 990 and 198901 for Form 990-EZ.

3.12.12.24.6.2 (01-01-2023)
Field 01RCD
Correction Procedures

  1. Compare Field 01RCD with the received date stamp on the return. Correct any coding or transcription errors.

  2. If the Received Date stamp is "invalid" (I.E. 20110115 in lieu of 20120115), correct accordingly.

  3. If the filer indicates on the return or an attachment that an unsuccessful attempt was made to timely file electronically, enter a timely received date.

  4. Determine the received date in the following priority when it is required and there is no valid date stamp or handwritten received date:

    Note:

    If an envelope is not attached use the postmark date stamped on the face of the return.

    1. The envelope postmark or delivery shipment date.

      Note:

      If a date is stamped, the priority list would not be needed; however, if there is more than one received date stamped on the document, the proper date would depend whether the document was properly addressed. If the document is properly addressed but the Service misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used.

    2. Service Center Automated Mail Processing System (SCAMPS) digital date

    3. The Revenue Agent/Officer's signature date

    4. The signature date

    5. The Julian Date in the DLN, minus 10 days

    Note:

    Use signature date only if the signature date is within the current processing year.

    Caution:

    The≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡from the Return Due Date (RDD), regardless of Saturday, Sunday or Holiday extension dates.

3.12.12.24.7 (01-01-2023)

Field 01ORG
Organization Code

  1. Field 01ORG, Organization Code , is transcribed from the right margin next to Item F on page 1. This Field is used to identify the type of organization filing the return.

3.12.12.24.7.1 (01-01-2023)
Field 01ORG
Invalid Conditions

  1. This Field is invalid if other than "1" , "3" , "4" , or "9" .

3.12.12.24.7.2 (01-01-2023)
Field 01ORG
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If necessary, refer to the return to determine the correct code. Valid codes are:

    IF RETURN SHOWS: CODE
    IRS Label Subsection 01-25, 50, 60, 70, 71, or Item J, 501(c) box is checked, 1

    Item J is blank
    Research for correct code
    Item J, 4947(a)(1), box is checked 3
    IRS label subsection 91 3
    "≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 9
    We are now transcribing all of the data on Organization Code "9" returns. C&E will underline the "9" if the document has any entries beyond the Entity Section to let transcription know there is data to enter. If the "9" is not underlined there is no data to enter and transcription will end the document after the Entity Section
    the 527 box is checked in Item J of the entity section (SS82), 4

  3. If Box K is checked and gross receipts are ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ treat as a "0" (zero) Filer. Enter Organization Code "9" . When EC 970 displays, follow applicable instructions.

  4. If no boxes are checked on Item J and the return does not have a preaddressed label, research INOLES for the correct subsection. Code accordingly.

3.12.12.24.8 (01-01-2023)

Field 01SS
Sub Section

  1. Field 01SS, Sub Section, is located in the bottom right portion of the entity area.

3.12.12.24.8.1 (01-01-2023)
Field 01SS
Invalid Conditions

  1. This Field is invalid if other than 00, 02 through 20, 22 through 27, 28, 50, 60, 70, 71, 81, 82, or 91.

3.12.12.24.8.2 (01-01-2023)
Field 01SS
Correction Procedures

  1. Refer to Item J to determine the correct code. Correct any coding or transcription errors.

  2. If no errors are found or the return does not have a preaddressed label, research INOLES for the correct code. Valid codes are 00, 02 through 20, 22 through 28, 50, 60, 70, 71, 81, 82, or 91.

  3. If there is no SS on INOLES and the return is for a "National Railroad Retirement Investment Trust" , enter "28" in Field 01SS. If the Tax Period for the "National Railroad Retirement Investment Trust" is prior to 199312, also enter "R" and "V" in Field 01CCC.

  4. If unable to determine correct Sub Section, enter "00" in Field 01SS.

3.12.12.24.9 (01-01-2023)

Field 01NPF
Non-PF Reason Code

  1. Field 01NPF, Non-PF Reason Code , is transcribed from the right margin of Schedule A, Part IV.

3.12.12.24.9.1 (01-01-2023)
Field 01NPF
Invalid Conditions

  1. This Field is invalid if other than 01 through 15 or blank.

3.12.12.24.9.2 (01-01-2023)
Field 01NPF Correction Procedures

  1. Correct any coding or transcription errors.

  2. Refer to Schedule A, Part IV, to determine the correct code. Valid codes are:

    Part IV Box NPF Code Subsection Code Foundation Code
    Box 5 01 03 10
    Box 6 02 03 11
    Box 7 03 03 12*
    Box 8 04 03 14
    Box 9 05 03 12**
    Box 10 06 03 13
    Box 11a 07 03 15
    Governmental Unit or General Public
    Box 11b 08 03 15
    Community Trust
    Box 12 09 03 16
    Box 13 10 03 17
    Box 13, Type I 12 03 17
    Box 13, Type II 13 03 17
    Box 13, Type III 14 03 17
    Box 13, Type III Other 15 03 17
    Box 14 11 03 18

    Note:

    If Box 13 is checked one of the Type Boxes described above must also be checked. This is a required Item.

    Note:

    If the organization is a PTA and box 6 is checked , research for the correct NPF Code.

    * Use NPF 03 if the organization's name included "Hospital " , "Clinic" , etc. If the Foundation Code is not 11, change the NPF Code .
    ** Use NPF 05 if the organization's name includes "Research" or "Laboratory " , etc.

3.12.12.24.10 (01-01-2023)

Field 01ADC
Audit Code

  1. Field 01ADC, Audit Code, is located on Line 2 of the edit sheet.

3.12.12.24.10.1 (01-01-2023)
Field 01ADC
Invalid Conditions

  1. This Field is invalid if other than "1" , "2" , "3" , or blank.

3.12.12.24.10.2 (01-01-2023)
Field 01ADC
Correction Procedures

  1. Refer to Line 2 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors.

  2. Correct codes are:

    1. Blank—This Field must be blank if Field 01ORG is "9" or the following conditions (b) through (d) do not apply.

    2. 1—Frivolous return and taxpayer has not provided a Schedule A or Field 01NPF is blank.

    3. 2—Schedule A or Non-PF Reason Code is missing and taxpayer has not provided a Schedule A.

    4. 3—No reply to FYM mismatch correspondence.

  3. Audit Code Priority: If more than one Audit Code condition is present, the Audit Code with the lowest number takes precedence.

3.12.12.24.11 (01-01-2023)

Field 01GRP
Group Return Code

  1. Field 01GRP, Group Return Code, is transcribed from the right margin of Page 1, Form 990, next to Box H. Field 01GRP does not apply to Form 990-EZ.

3.12.12.24.11.1 (01-01-2023)
Field 01GRP
Invalid Conditions

  1. This Field is invalid if other than "7" , "8" or blank.

3.12.12.24.11.2 (01-01-2023)
Field 01GRP
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Refer to the return to determine the correct code. Identify a group return in one of the following ways:

    1. Group Return is noted on the return or attachment.

    2. Item H(a) of the entity section is "yes" and the Group Exemption (GEN) is written in Item I.

    3. There is a list of subordinates attached.

    4. There is a statement on the return or attachment that all affiliates are included on the group return.

    Note:

    If Item H(a) is checked "No" and Item H(c) is checked "Yes" , DO NOT consider the return a group return.

  3. Valid Group Return Codes are:

    1. Blank—if the return is not for a group.

    2. 7— group return with a list indicating that all the affiliates are included, or there is no response to correspondence.

    3. 8— group return with a list indicating that only some of the affiliates are included. (Rejects will input FRM49 per (5) below.)

  4. Use Group Return Code "8" if there is an attachment or statement indicating that not all affiliates are included on the return, or if GEN #0229 (Line I) is present. Send the return back to the filer if a list of affiliates isn't present.

  5. Once a list of affiliates to be included in the filing is received, Rejects will:

    1. Verify the parent's EIN and verify that the parent EIN is on the BMF by using IDRS Command Code INOLES before inputting TC 590.

    2. Input Command Code FRM49, TC 590, Closing Code 14, for each of the affiliates covered by the return.

      Note:

      Transaction Code 590 with Closing Code 14 requires the parent EIN as part of the transaction.

3.12.12.24.12 (01-01-2023)

Field 01SHB
Schedule B Indicator

  1. Field 01SHB, Schedule B Indicator, is located on page 1, Form 990, to the right of Line 1 or Form 990-EZ Line 1.

3.12.12.24.12.1 (01-01-2023)
Field 01SHB
Invalid Conditions

  1. Field 01SHB is invalid if other than "1" , "2" , or blank.

3.12.12.24.12.2 (01-01-2023)
Field 01SHB
Correction Procedures

  1. Refer to the right of Line 1, Form 990, or Line 1, Form 990-EZ, for the correct code. Correct any coding or transcription errors.

  2. Remember we will no longer correspond with the filer for information. The return will be sent back. Substitute correspond with send the return back to the filer.

  3. Correct codes are:

    If And Then
    Tax Period is prior to 200012   Blank Field 01SHB
    Tax Period is 200012 and subsequent Schedule B is attached and Line 1e (F-990) or Line 1 (F-990EZ) is $5,000.00 or greater Enter "1" in Field 01SHB
    Tax Period is 200012 and subsequent Item M (F990), or Item H (F990-EZ) in the entity section is not checked, Schedule B is not attached and Line 1e is $5,000.00 or greater Send the return back to the filer.
    Line 1e (F-990) or Line 1 (F-990EZ) is blank or less than $5,000.00 Item M (F-990) or Item H (F-990EZ) is or is not checked Blank Field 01SHB
    Line 1e (F-990) or Line 1 (F-990EZ) is $5,000.00 or greater Schedule B is attached and complete Enter "1" in Field 01SHB
    Line 1e (F-990) or Line 1 (F-990EZ) is $5,000.00 or greater Item M (F990), or Item H (F990-EZ) in the entity section is checked, Schedule B is not attached Enter "2" in Field 01SHB.

    Note:

    We will no longer accept a substitute Schedule B. Schedule B must be complete. A Schedule B must include at least one name and amount in Part I over $5,000.00. "0" , "dash" , "N/A" or "not liable" are acceptable entries. Anonymous is acceptable for the name. Check Schedule B, Page 1 to see if any of the Special rules Boxes are checked and applicable.

3.12.12.24.13 (01-01-2023)

Field 01COR
Correspondence Indicator

  1. Field 01COR, Correspondence Indicator , is located on Line 4 of the Edit Sheet.

3.12.12.24.13.1 (01-01-2023)
Field 01COR
Invalid Conditions

  1. This Field is invalid if other than "11" , "12" , "13" , "14" , "15" , "16" , "21" , "22" , "23" , "24" or blank.

3.12.12.24.13.2 (01-01-2023)
Field 01COR
Correction Procedures

  1. Refer to Line 4 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors.

  2. Refer to the return and any attached correspondence to determine the correct code. Correct Correspondence Indicators are:

    1. 11—Reply with all information— Use when the taxpayer's response to our request is complete; all of the information we requested is provided. (Enter the CRD if after the RDD.)

    2. 12—Reply with some information— Use when the taxpayer provides some of the information we requested, (Enter CCC "3" .)

    3. 13—Reply with no information— Use when the taxpayer responds to our inquiry, but does not provide the information we requested, (Enter CCC "3" .)

    4. 14—No Reply— Use when the taxpayer does not respond to our request, (Enter CCC "3" .)

    5. 21—Reply with all information— Use when the taxpayer's response to our request for missing IRI items is complete; all of the information we requested is provided. (Enter the CRD if after the RDD).

    6. 22—Reply with some information— Use when the taxpayers provides some of information we requested on missing IRI items. (Enter CCC 3 and the appropriate entry in Field 01IRI).

    7. 23—Reply with no information— Use when the taxpayers responds on missing IRI items but does not provide the information we requested. (Enter CCC 3 and the appropriate entry in Field 01IRI).

    8. 24—No Reply— Use when the taxpayer does not respond to our request for missing IRI items. (Enter CCC 3 and the appropriate entry in Field 01IRI)

3.12.12.24.14 (01-01-2023)

Field 01CRD
Correspondence Received Date

  1. Field 01CRD, Correspondence Received Date, is in Year, Month, Day (YYYYMMDD) format.

  2. Field 01CRD is located on Line 5 of the Edit Sheet. It is used when correspondence was initiated. The entry reflects the date a complete reply was received.

3.12.12.24.14.1 (01-01-2023)
Field 01CRD
Invalid Conditions

  1. This Field is invalid if:

    1. It is not numeric or blank,

    2. It is not in YYYYMMDD format,

    3. It is not in valid century, year, month, day range.

3.12.12.24.14.2 (01-01-2023)
Field 01CRD
Correction Procedures

  1. Refer to Line 5 of the Edit Sheet to determine the correct date. Correct any coding or transcription errors.

  2. Refer to the return and any attached correspondence to determine the correct date.

3.12.12.24.15 (01-01-2023)

Field 01IRI
IRI Code

  1. Field 01IRI is located, on page 2 in the upper right margin.

  2. There can be a maximum of 5 – 2 digit codes present for a total of 10 characters.

3.12.12.24.15.1 (01-01-2023)
Field 01IRI
Invalid Conditions

  1. This Field is invalid if other than 2 digit numeric, blank and:

    1. Form 990 Field 01IRI is invalid if other than 30–38, 50, 61, 90, 92, 94, 95, 96, 98 or blank.

    2. Form 990-EZ Field 01IRI is invalid if other than 30, 33–38, 41, 42, 50, 61, 62, 64, 90, or blank.

3.12.12.24.15.2 (01-01-2023)
Field 01IRI
Correction Procedures

  1. The codes and their meanings are as follows:

    Correspondence Items IRI Code and Applicable Form
    Missing Signature 90 — Both Forms
    Wrong Revision of Form 990. For Tax Periods 2008 and Subsequent the filer should use the 2008 revision of Form 990 98 — Form 990
    Part II 92 — Form 990
    Part IV 94 — Form 990
    Part V 95 — Form 990
    Part XI 96 — Form 990
    Part I, Filed 990-EZ, should have filed a 990 61 — Both Forms
    Part II 62 — Form 990-EZ
    Part IV 64 — Form 990-EZ
    Schedule A entire or wrong revision filed 30 — Both Forms
    Sch. A Part I 31 — Form 990
    Sch. A Part I 41 — Form 990-EZ
    Sch. A Part II 32 — Form 990
    Sch. A Part II 42 — Form 990-EZ
    Sch. A Part III 33 — Both Forms
    Sch. A Part IV 34 — Both Forms
    Sch. A Part IV-A 38 — Both Forms
    Sch. A Part V 35 — Both Forms
    Sch. A Part VI-A 36 — Both Forms
    Sch. A Part VII 37 — Both Forms
    Sch. B 50 — Both Forms

3.12.12.24.16 (01-01-2023)

Field 01CAF
CAF Indicator

  1. Field 01CAF, CAF Indicator, is no longer edited by Document Perfection. If this Field displays, delete the entry.

3.12.12.24.17 (01-01-2023)

Field 01DDP
Daily Delinquency Penalty

  1. Field 01DDP, Daily Delinquency Penalty, is located on Line 7 of the Edit Sheet.

3.12.12.24.17.1 (01-01-2023)
Field 01DDP
Penalty Amounts

  1. The law provides for a daily penalty for failure to file a return (determined with regard to any extension of time for filing) or for filing an incomplete return unless failure is due to reasonable cause.

    Exception:

    Churches not required to file (FRC 06), and "zero" filers.

    1. For tax years ending on or after July 30, 1996, the penalty is $20 a day. The maximum penalty may be as much as $10,000 or five percent of gross receipts for the year, whichever is less.

    2. For tax years ending before July 30, 1996, the penalty is $10 a day. The maximum penalty may be as much as $5,000 or five percent of gross receipts for the year, whichever is less.

    3. If the organization has gross receipts exceeding $1,000,000.00 for any year the law provides for a penalty of $100 a day. The maximum penalty may be as much as $50,000.

  2. Gross receipts are computed as follows:

    1. Form 990: Add Lines 6b, 8b(A), 8b(B), 9b, 10b and 12.

    2. Form 990-EZ: Add Lines 5b, 6b, 7b and 9.

3.12.12.24.17.2 (01-01-2023)
Field 01DDP
Invalid Conditions

  1. This Field is invalid if:

    1. It is not numeric,

    2. The last digit is other than zero and the Tax Period is prior to 198712.

3.12.12.24.17.3 (01-01-2023)
Field 01DDP
Correction Procedures

  1. Refer to Line 7 of the Edit Sheet to determine the correct entry. Correct any coding or transcription errors.

  2. If transcribed correctly and penalty was computed by a Revenue Officer or Examination, SSPND 640 and prepare Form 4227. Annotate on Form 4227 "cancel to Exam" . DO NOT change the DDP amount unless instructed by the preparer to do so.

3.12.12.24.18 (01-01-2023)

Field 01PRE
Preparation Indicator

  1. Field 01PRE, Preparation Indicator , is transcribed from the bottom right margin of the final page of the return next to the Preparers SSN/PTIN Box.

3.12.12.24.18.1 (01-01-2023)
Field 01PRE
Invalid Conditions

  1. This Field is invalid if other than "1" or blank.

3.12.12.24.18.2 (01-01-2023)
Field 01PRE
Correction Procedures

  1. Refer to the signature area to determine the correct code. Correct any coding or transcription errors. Correct codes are:

    1. Blank— If the signature or name of the preparer is not present.

    2. 1— If the signature, name of the preparer, or firm name is present.

      Note:

      A paid preparer may sign the original return by rubber stamp, mechanical device, or computer software.

3.12.12.24.19 (01-01-2023)

Field 01ILQ
Influence Legislation Question Code

  1. Field 01ILQ, Influence Legislation Question Code, is located on Schedule A, part III, Line 1.

3.12.12.24.19.1 (01-01-2023)
Field 01ILQ
Invalid Conditions

  1. This Field is invalid if other than "1" , "2" , or blank.

3.12.12.24.19.2 (01-01-2023)
Field 01ILQ
Correction Procedures

  1. Refer to Schedule A, Part III, Line 1 to determine the correct code. Correct codes are:

    1. Blank—If Schedule A is not present.

    2. 1— If the "yes" box is checked.

    3. 2— If the "no" box is checked.

3.12.12.24.20 (01-01-2023)

Field 01SEL
Sell, Exchange Lease Property Question Code

  1. Field 01SEL, Sell, Exchange Lease Property Question Code, is located on Schedule A, part III, Line 2a.

3.12.12.24.20.1 (01-01-2023)
Field 01SEL
Invalid Conditions

  1. This Field is invalid if other than "1" , "2" , or blank.

3.12.12.24.20.2 (01-01-2023)
Field 01SEL
Correction Procedures

  1. Refer to Schedule A, Part III, Line 2a to determine the correct code. Correct codes are:

    1. Blank—If Schedule A is not present.

    2. 1— If the "yes" box is checked.

    3. 2— If the "no" box is checked.

3.12.12.24.21 (01-01-2023)

Field 01LND
Lend Money or Extend Credit Question Code

  1. Field 01LND, Lend Money or Extend Credit Question Code, is located on Schedule A, part III, Line 2b.

3.12.12.24.21.1 (01-01-2023)
Field 01LND
Invalid Conditions

  1. This Field is invalid if other than "1" , "2" , or blank.

3.12.12.24.21.2 (01-01-2023)
Field 01LND
Correction Procedures

  1. Refer to Schedule A, Part III, Line 2b to determine the correct code. Correct codes are:

    1. Blank—If Schedule A is not present.

    2. 1— If the "yes" box is checked.

    3. 2— If the "no" box is checked.

3.12.12.24.22 (01-01-2023)

Field 01GSF
Furnish Goods, Services or Facilities Question Code

  1. Field 01GSF, Furnish Goods, Services or Facilities Question Code, is located on Schedule A, part III, Line 2c.

3.12.12.24.22.1 (01-01-2023)
Field 01GSF
Invalid Conditions

  1. This Field is invalid if other than "1" , "2" , or blank.

3.12.12.24.22.2 (01-01-2023)
Field 01GSF
Correction Procedures

  1. Refer to Schedule A, Part III, Line 2c to determine the correct code. Correct codes are:

    1. Blank— If Schedule A is not present.

    2. 1— If the "yes" box is checked.

    3. 2— If the "no" box is checked.

3.12.12.24.23 (01-01-2023)

Field 01CMP
Payment Compensation Question Code

  1. Field 01CMP, Payment Compensation Question Code, is located on Schedule A, part III, Line 2d.

3.12.12.24.23.1 (01-01-2023)
Field 01CMP
Invalid Conditions

  1. This Field is invalid if other than "1" , "2" , or blank.

3.12.12.24.23.2 (01-01-2023)
Field 01CMP
Correction Procedures

  1. Refer to Schedule A, Part III, Line 2d to determine the correct code. Correct codes are:

    1. Blank—If Schedule A is not present.

    2. 1— If the "yes" box is checked.

    3. 2— If the "no" box is checked.

3.12.12.24.24 (01-01-2023)

Field 01TIA
Transfer Income or Assets Question Code

  1. Field 01TIA, Transfer Income or Assets Question Code, is located on Schedule A, part III, Line 2e.

3.12.12.24.24.1 (01-01-2023)
Field 01TIA
Invalid Conditions

  1. This Field is invalid if other than "1" , "2" , or blank.

3.12.12.24.24.2 (01-01-2023)
Field 01TIA
Correction Procedures

  1. Refer to Schedule A, Part III, Line 2e to determine the correct code. Correct codes are:

    1. Blank— If Schedule A is not present.

    2. 1— If the "yes" box is checked.

    3. 2— If the "no" box is checked.

3.12.12.24.25 (01-01-2023)

Field 01GSQ
Grants Scholarships Question Code

  1. Field 01GSQ, Grants/Scholarships Question Code, is located on Schedule A, Part III, Line 3a.

3.12.12.24.25.1 (01-01-2023)
Field 01GSQ
Invalid Conditions

  1. This Field is invalid if other than "1" , "2" , or blank.

3.12.12.24.25.2 (01-01-2023)
Field 01GSQ
Correction Procedures

  1. Refer to Schedule A, Part III, Line 3a, to determine the correct code. Correct codes are:

    1. Blank— If Schedule A is not present.

    2. 1— If the "yes" box is checked.

    3. 2— If the "no" box is checked.

3.12.12.24.26 (01-01-2023)

Field 01APF
Annuity Plan Question Code

  1. Field 01APF, Annuity Plan Question Code, is located on Schedule A, Part III, Line 3b.

3.12.12.24.26.1 (01-01-2023)
Field 01APF
Invalid Conditions

  1. This Field is invalid if other than "1" , "2" , or blank.

3.12.12.24.26.2 (01-01-2023)
Field 01APF
Correction Procedures

  1. Refer to Schedule A, Part III, Line 3b, to determine the correct code. Correct codes are:

    1. Blank— If Schedule A is not present.

    2. 1— If the "yes" box is checked.

    3. 2— If the "no" box is checked.

3.12.12.24.27 (01-01-2023)

Field 01ECP
Conservation Easement Question Code

  1. Field 01ECP, Conservation Easement Question Code, is located on Schedule A, part III, Line 3c.

3.12.12.24.27.1 (01-01-2023)
Field 01ECP
Invalid Conditions

  1. This Field is invalid if other than "1" , "2" , or blank.

3.12.12.24.27.2 (01-01-2023)
Field 01ECP
Correction Procedures

  1. Refer to Schedule A, Part III, Line 3c to determine the correct code. Correct codes are:

    1. Blank— If Schedule A is not present.

    2. 1— If the "yes" box is checked.

    3. 2— If the "no" box is checked.

3.12.12.24.28 (01-01-2023)

Field 01CRC
Credit Counseling Question

  1. Field 01CRC, Credit Counseling Question, is located on Schedule A, Part III, Line 3d.

3.12.12.24.28.1 (01-01-2023)
Field 01CRC
Invalid Conditions

  1. This Field is invalid if other than "1" , "2" , or blank.

3.12.12.24.28.2 (01-01-2023)
Field 01CRC
Correction Procedures

  1. Refer to Schedule A, Part III, Line 3d, to determine the correct code. The correct codes are:

    1. 1— if the yes box is checked.

    2. 2— if the no box is checked.

    3. Blank if not applicable or Schedule A is not present.

3.12.12.24.29 (01-01-2023)

Field 01DAF
Did organization Have Donor Advised Funds

  1. Field 01DAF, Did Organization Have Donor Advised Funds, is located on Schedule A, Part III, Line 4a.

3.12.12.24.29.1 (01-01-2023)
Field 01DAF
Invalid Conditions

  1. This Field is invalid if other than "1" , "2" , or blank.

3.12.12.24.29.2 (01-01-2023)
Field 01DAF
Correction Procedures

  1. Refer to Schedule A, Part III, Line 4a, to determine the correct code. The correct codes are:

    1. 1— if the yes box is checked.

    2. 2— if the no box is checked.

    3. Blank if not applicable or Schedule A is not present.

3.12.12.24.30 (01-01-2023)

Field 01MTD
Taxable Distributions Question Code

  1. Field 01MTD, Taxable Distributions Section 4966 Question Code, is located on Schedule A, Part III, Line 4b.

3.12.12.24.30.1 (01-01-2023)
Field 01MTD
Invalid Conditions

  1. This Field is invalid if other than "1" , "2" , or blank.

3.12.12.24.30.2 (01-01-2023)
Field 01MTD
Correction Procedures

  1. Refer to Schedule A, Part III, Line 4b, to determine the correct code. The correct codes are:

    1. 1— if the yes box is checked.

    2. 2— if the no box is checked.

    3. Blank if not applicable or Schedule A is not present.

3.12.12.24.31 (01-01-2023)

Field 01MDD
Distributions to DA or RP

  1. Field 01MDD, Distributions to DA or RP Question Code , is located on Schedule A, Part III, Line 4c

3.12.12.24.31.1 (01-01-2023)
Field 01MDD
Invalid Conditions

  1. This Field is invalid if other than "1" , "2" , or blank.

3.12.12.24.31.2 (01-01-2023)
Field 01MDD
Correction Procedures

  1. Refer to Schedule A, Part III, Line 4c, to determine the correct code. The correct codes are:

    1. 1— if the yes box is checked.

    2. 2— if the no box is checked.

    3. Blank if not applicable or Schedule A is not present.

3.12.12.24.32 (01-01-2023)

Field 01NOD
Number of DAF's (EOY)

  1. Field 01NOD, Number of DAF's at (EOY), is located on Schedule A, Part III, Line 4d.

3.12.12.24.32.1 (01-01-2023)
Field 01NOD
Invalid Conditions

  1. This Field is invalid if not numeric.

3.12.12.24.32.2 (01-01-2023)
Field 01NOD
Correction Procedures

  1. Refer to Schedule A, Part III, Line 4d, to determine the correct value. If blank or the value cannot be determined, delete the entry.

3.12.12.24.33 (01-01-2023)

Field 01AGG
Aggregate Value of DAF's

  1. Field 01AGG, Aggregate Value of DAF's, is located on Schedule A, Part III, Line 4e.

3.12.12.24.33.1 (01-01-2023)
Field 01AGG
Invalid Conditions

  1. This Field is invalid if not numeric.

3.12.12.24.33.2 (01-01-2023)
Field 01AGG
Correction Procedures

  1. Refer to Schedule A, Part III, Line 4e, to determine the correct value. If blank or the value cannot be determined, delete the entry.

3.12.12.24.34 (01-01-2023)

Field 01TAS
Total Amount of Support

  1. Field 01TAS, Total Amount of Support, is located on Schedule A, Part IV, Line 13e.

3.12.12.24.34.1 (01-01-2023)
Field 01TAS
Invalid Conditions

  1. This Field is invalid if not numeric.

3.12.12.24.34.2 (01-01-2023)
Field 01TAS
Correction Procedures

  1. Refer to Schedule A, Part IV, Line 13e, to determine the correct value. If blank or the value cannot be determined, delete the entry.

3.12.12.24.35 (01-01-2023)

Field 01PSN
Preparer SSN/PTIN

  1. Field 01PSN , Tax Preparer SSN/PTIN, is transcribed from the preparer SSN/PTIN box in the signature portion of the return.

  2. The entries are any combination of numerics except all "zeros" or all " nines" . The first character may be a " P" .

3.12.12.24.35.1 (01-01-2023)
Field 01PSN
Invalid Conditions/
Correction Procedures

  1. Field 01PSN is invalid if the first position is other than numeric or "P" .

  2. Field 01PSN is invalid if the Field is all zeroes or all nines or the first position is "P" and the remaining positions are all zeroes or all nines.

  3. Field 01PSN is invalid if other than the first position is not numerics.

  4. Delete the Field. Do not attempt to correct the Field.

3.12.12.24.36 (01-01-2023)

Field 01PEN
Preparer EIN

  1. Field 01PEN, Tax Preparer EIN, is transcribed from the preparer EIN box in the signature portion of the return.

  2. The entries are any combination of numerics except all "zeros" or all " nines" .

3.12.12.24.36.1 (01-01-2023)
Field 01PEN
Invalid Conditions/
Correction Procedures

  1. Field 01PEN is invalid if the Field is all zeros or all nines.

  2. Field 01PEN is invalid if it is not all numerics.

  3. Delete the Field. Do not attempt to correct the Field.

3.12.12.25 (01-01-2023)

Section 02
Data Address Fields

  1. Section 02 contains address changes and the In-Care-of-Name Line.

    If... Then...
    The INOLES address is the same as the address on the return, Delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, Delete the Address only.
    The INOLES address is different from the address on the return, Research ENMOD for a pending address change.
    A pending address change is found on ENMOD, Delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, Delete the Address only.
    No pending address is found on ENMOD. SSPND 320 to Entity Control for address change.
3.12.12.25.1 (01-01-2023)

Section 02
Field Descriptions

  1. Listed below are the Fields contained in Section 02 showing the Field designator, title, location on the return, and maximum length:



    Field

    Field TITLE

    LOCATION    		 MAX.
    LENGTH
    02CON Care of Name Entity Section 35
    02FAD Foreign Address Entity Section 35
    02ADD Street Address Entity Section 35
    02CTY City Entity Section 22
    02ST State Entity Section 2
    02ZIP ZIP Code Entity Section 12

3.12.12.25.2 (01-01-2023)

Field 02CON
In Care of Name Line

  1. Field 02CON, In Care of Name Line, is located in the Entity Section of the return.

  2. Field 02CON has 35 positions and the valid characters are alpha, numeric, ampersand, dash, slash or percent.

    Note:

    The first character of the "in-care-of" name must be alpha or numeric.

3.12.12.25.2.1 (01-01-2023)
Invalid Conditions

  1. This Field is invalid if any of the following conditions exist:

    1. The first position is a % sign and the second position is not blank.

    2. The first character of the "in-care-of" name is not alpha or numeric.

    3. There are two consecutive blanks between significant characters.

3.12.12.25.2.2 (01-01-2023)
Correction Procedure

  1. Check for transcription errors and correct as needed.

    If... Then...
    A % (percent) is in the first position,

    1. Verify there is a blank in the second position.

    2. If not blank enter a blank followed by the "in-care-of" name beginning with an alpha or numeric in Field 02CON.
    A blank is in the first position,

    1. Delete blank.

    2. Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON.
    The first character of the "in-care-of" name is not alpha or numeric,

    1. Verify "in-care-of" name on return.

    2. Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON
    Two consecutive blanks present between significant characters,

    1. Delete any unnecessary blanks in Field 02CON.
3.12.12.25.3 (01-01-2023)

Field 02FAD
Foreign Address

  1. Field 02FAD is located in the Entity Address Section of the return. This Section will contain data when a foreign address is present on the return. Field 02FAD should not be present on "G" Coded returns.

  2. Code & Edit will use //$ to identify the beginning and ending of a foreign country code. For example /EI/$ is edited for Ireland and /GM/$ is edited for Germany.

3.12.12.25.3.1 (01-01-2023)
Field 02FAD
Invalid Conditions

  1. This Field is invalid if any of the following conditions exist:

    1. The Field contains other than alpha, numeric or special characters,

    2. The first position is blank,

    3. Any character follows two consecutive blanks,

    4. There are more than 35 characters present for this Field on the return.

    Note:

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

3.12.12.25.3.2 (01-01-2023)
Field 02FAD
Correction Procedures

  1. 1. Correct all coding and transcription errors.

    If... Then...
    Field 02FAD is present

    1. GETSEC 02

    2. Ensure Field 02CTY contains a foreign country code and Field 02ST contains a "." (period/space)
    A foreign address is not present on the return

    1. SSPND 610

    2. Renumber return to domestic.

  2. If Form 8822 (Change of Address) is attached to the return, compare the name and address information on the Form 8822 to the return.

    If... Then...
    The information is the same Take no action and continue processing.
    The information is different

    1. Detach Form 8822.

    2. Route to Entity Control on Form 4227 or follow local procedures.

    3. Notate on Form 4227, "CHANGE OF ADDRESS PER FORM 8822."

    Note:

    The lead Tax Examiner is required to batch all Forms 8822 daily and send them to Entity Control for expedite processing.
3.12.12.25.4 (01-01-2023)

Field 02ADD
Street Address

  1. Field 02ADD, Street Address, is located in the Entity Section of the return. This section will contain data the address change box has been checked.

3.12.12.25.4.1 (01-01-2023)
Field 02ADD
Invalid Conditions

  1. This Field is invalid if any of the following conditions exist:

    1. The street address is present and the first position is blank,

    2. Any character not alphabetic, numeric, blank, hyphen, or slash is present,

    3. There are two consecutive blanks followed by valid characters,

    4. The first position is not alphabetic or numeric.

3.12.12.25.4.2 (01-01-2023)
Field 02ADD
Correction Procedures

  1. Check the screen entry with the entry on the return and attachments. Correct any coding or transcription errors.

  2. If the Field cannot be perfected, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.

3.12.12.25.5 (01-01-2023)

Field 02CTY
City

  1. Field 02CTY, City, is located in the entity section of the return.

3.12.12.25.5.1 (01-01-2023)
Major City Code

  1. Certain cities within each state are designated "Major Cities" and are assigned a special code of two alpha characters.

    1. The Major City Code represents both the city and state.

    2. ISRP will enter the Major City Code as appropriate.

    3. It is transcribed with no intervening blanks and no other characters in the City or State Fields.

3.12.12.25.5.2 (01-01-2023)
Field 02CTY
Invalid Conditions

  1. This Field is invalid if:

    1. Any character not alphabetic or blank is present,

    2. City is present and the first position is blank,

    3. City is present and the second and third positions are blank,

    4. Any characters follow the first two adjoining blanks,

    5. An invalid Major City Code is present,

    6. Fewer than three characters are present unless a valid Major City Code is present.

  2. Refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations, for valid Major City Codes.

3.12.12.25.5.3 (01-01-2023)
Field 02CTY
Correction Procedures

  1. Compare the screen entry with the entry on the return and attachments. Correct any coding or transcription errors.

  2. If unable to correct, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.

3.12.12.25.6 (01-01-2023)

Field 02ST
State

  1. Field 02ST, State, is located in the entity section of the return.

3.12.12.25.6.1 (01-01-2023)
Field 02ST
Invalid Conditions

  1. This Field is invalid if it is not contained in the State Code Table in Document 7475.

3.12.12.25.6.2 (01-01-2023)
Field 02ST
Correction Procedures

  1. Check the Field on the screen with the entry on the return and attachments. Correct any coding or transcription errors.

  2. If unable to perfect, delete Section 02 if Field 02CON is not present. If Field 02CON is present, delete the address only.

3.12.12.25.7 (01-01-2023)

Field 02ZIP
ZIP Code

  1. Field 02ZIP is the ZIP Code. It is located in the entity section of the return.

3.12.12.25.7.1 (01-01-2023)
Field 02ZIP
Invalid Conditions

  1. This Field is invalid if:

    1. Blank.

    2. The fourth and fifth position are 00.

3.12.12.25.7.2 (01-01-2023)
Field 02ZIP
Correction Procedures

  1. Check the Field on the screen with the entry on the return. Correct any coding or transcription errors.

  2. If a valid ZIP Code is not on the return, check any attachments and envelope. Research INOLES, refer to Document 7475.

  3. If a valid ZIP Code cannot be located, use the first three digits of the ZIP Code for the city or state and 01 for the fourth and fifth digits.

3.12.12.26 (01-01-2023)

Section 03
Field Descriptions

  1. All of the Fields in this section and are located in Part I of both returns.

  2. Fields 03G, 03K, 03N, 03Q and 03T are positive only. The remaining Fields can be positive or negative.

  3. Field 03GAM is either "1" or blank.

  4. Listed below are the Fields contained in Section 03 showing the Field designator, title, location on the return, and maximum length:




    Field


    Field TITLE    		 LINE
    NO.
    990    		 LINE
    NO.

    990-
    EZ    		 MAX.
    LENGTH
    03A Total Contributions 1e 1 11
    03B Program Service Revenue 2 2 11
    03C Membership Dues and Assessments 3 3 11
    03D Interest on Savings 4 N/A 11
    03E Dividend 5 N/A 11
    03F Gross Rents 6a N/A 11
    03G Less: Rental Expenses 6b N/A 11
    03H Net Rental Income 6c N/A 11
    >>>> Net Rental Income Computer     11
    03I Other Investment Income 7 4 11
    03J Gross Amount from Sale of Assets—Col. (A), Securities 8a(A) N/A 11
    03K Less: Cost, Basis Sales Expenses—Col. (A), Securities 8b(A) N/A 11
    03L Gain/Loss—Column (A) 8c(A) N/A 11
    >>>> Gain/Loss-Column (a) Computer     11
    03M Gross Amount from Sale of Assets—Col. (B), Other 8a(B) 5a 11
    03N Less: Cost, Basis Sales Expenses—Col. (B), Other 8b(B) 5b 11
    03O Gain/Loss—Column (B) 8c(B) 5c 11
    >>>> Gain/Loss-Column (B) Computer     11
    03GAM Gaming Income Question Code 9 6 1
    03P Gross Revenue 9a 6a 11
    03Q Less: Direct Expenses 9b 6b 11
    03R Net Income or (loss) from special events 9c 6c 11
    >>>> Net Income or (loss) from special events Computer     11
    03S Gross Sales of Inventory 10a 7a 11
    03T Less: Cost of Goods Sold 10b 7b 11
    03U Gross Profits or (loss) from sales of Inventory 10c 7c 11
    >>>> Gross Profits or (loss) from sales of Inventory Computer     11
    03V Other Revenue 11 8 11
    03W Total Revenue 12 9 12
    0310 Grants and Similar Amounts Paid N/A 10 11
    0311 Benefits Paid to or for Member N/A 11 11
    0312 Salaries, Other Compensation and Employee Benefits N/A 12 11
    0313 Program Services Expenses 13 N/A 11
    >>>> Total Revenue Computer     12
    03X Fund-raising 15 N/A 11
    0316 Payment to Affiliates 16 N/A 11
    03Y Total Expenses 17 17 11
    03Z Excess or (deficit) for the year 18 18 11
    >>>> Excess or (deficit) for the year Computer     11
    03AA Other Changes in net assets 20 20 11
    03AB Net Assets, End of Year (EOY) 21 21 12
    >>>> Net Assets, End of Year (EOY) Computer     12

3.12.12.26.1 (01-01-2023)

Section 03
Invalid Conditions/
Correction Procedures

  1. These Fields are invalid if they are not all numeric or blank.

  2. Refer to the return to verify the entry. Correct any coding or transcription errors

  3. If a Field which is invalid for a Form 990-EZ displays, delete the Field.

3.12.12.27 (01-01-2023)

Section 04
Field Descriptions

  1. All of the Fields in Section 04 are dollars only and are positive or negative with the exception of Field 0422.

  2. Listed below are the Fields contained in Section 04 showing the Field designator, title, location on the return, and maximum length:




    Field


    Field TITLE

    LINE
    NO.

    990    		 LINE
    NO.

    990-
    EZ    		 MAX.
    LENGTH
    04A22 Grants from DAFs 22a(A) N/A 11
    0422 DAFs Foreign Grants Checkbox 22a Checkbox N/A 1=Yes
    2=No
    04B22 Other Grants and Allocations 22b(A) N/A 11
    0422B Other Grants and Allocations Checkbox 22b Checkbox N/A 1=Yes
    2=No
    0423A Specific Assistance 23(A) N/A 11
    0424A Benefits to/for Members 24(A) N/A 11
    04A Compensation of Officers 25a(A) N/A 11
    04B25 Compensation of Former Officers 25b(A) N/A 11
    04C25 Compensation and Other Distributions 25c(A) N/A 11
    04B Other Salaries and Wages 26(A) N/A 11
    0427A Pension Plan Contributions 27(A) N/A 11
    0428A Other Employee Benefits 28(A) N/A 11
    04C Payroll Taxes 29(A) N/A 11
    04D Professional Fund-raising Fees 30(A) or (D) (if both are present, Column (A)) N/A 11
    0431A Accounting Fees 31(A) N/A 11
    0432A Legal Fees 32(A) N/A 11
    0433A Supplies 33(A) N/A 11
    0434A Telephone 34(A) N/A 11
    0435A Postage and Shipping 35(A) N/A 11
    0436A Occupancy 36(A) N/A 11
    0437A Equipment rental and Maintenance 37(A) N/A 11
    0438A Printing and Publications 38(A) N/A 11
    0439A Travel 39(A) N/A 11
    0440A Conferences, Conventions and Meetings 40(A) N/A 11
    0441A Interest 41(A) N/A 11
    0442A Depreciation, Depletion Amt 42(A) N/A 11
    04A43 Other Expenses(A) 43a(A) N/A 11
    04B43 Other Expenses(B) 43b(A) N/A 11
    04C43 Other Expenses(C) 43c(A) N/A 11
    04D43 Other Expenses(D) 43d(A) N/A 11
    04E43 Other Expenses(E) 43e(A) N/A 11
    0444A Total Expenses 44(A) N/A 11
    0445A Cash - BOY 45(A) N/A 11
    0445B Cash - EOY 45(B) N/A 11
    0446A Savings and Temporary Investment - BOY 46(A) N/A 11
    0446B Savings and Temporary Investment - EOY 46(B) N/A 11
    0447A Accounts Receivable - BOY 47c(A) N/A 11
    0447B Accounts Receivable - EOY 47c(B) N/A 11
    0448A Pledges Receivable - BOY 48c(A) N/A 11
    0448B Pledges Receivable - EOY 48c(B) N/A 11
    0449A Grants Receivable - BOY 49(A) N/A 11
    0449B Grants Receivable - EOY 49(B) N/A 11
    0450A Curr-Form-Rcvbl- BOY 50a(A) N/A 11
    04A50 Curr-Form-Rcvbl-EOY 50a(B) N/A 11
    0450B Receivables-Disqualified Persons-BOY 50b(A) N/A 11
    04B50 Receivables-Disqualified Persons-EOY 50b(B) N/A 11
    0451A Other Notes and Loans Receivable - BOY 51c(A) N/A 11
    0451B Other Notes and Loans Receivable - EOY 51c(B) N/A 11
    0452A Inventories for Sale or Use - BOY 52(A) N/A 11
    0452B Inventories for Sale or Use - EOY 52(B) N/A 11
    0453A Prepaid Expenses and Deferred Charges - BOY 53(A) N/A 11
    0453B Prepaid Expenses and Deferred Charges - EOY 53(B) N/A 11

3.12.12.27.1 (01-01-2023)

Section 04
Invalid Conditions/
Correction Procedures

  1. These Fields are invalid if they are not all numeric or blank.

  2. Refer to the return to verify the entry. Correct any coding or transcription errors.

  3. If a Field which is invalid for a Form 990-EZ displays, delete the Field.

  4. All organizations must complete Column A, Part II, Form 990. Send the return back to the filer if missing.

3.12.12.28 (01-01-2023)

Section 05
Field Descriptions

  1. Listed below are the Fields contained in Section 05 showing the Field designator, title, and location on the return. Money Fields are Dollars Only and can be Positive or Negative. All other Fields are one character except Field 0575A which can be up to 3 digits or blank.


    Field
    Field
    TITLE    		 LINE No.
    990    		 LINE No.
    990-EZ
    0554A Investments - Publicly Traded Securities - BOY 54a(A) N/A
    05A54 Investments - Publicly Traded Securities - EOY 54a(B) N/A
    0554B Investments-Other-Securities - BOY 54b(A) N/A
    05B54 Investments-Other-Securities - EOY 54b(B) N/A
    0555A Investments, Land, Buildings, Equipment BOY 55c(A) N/A
    0555B Investments, Land, Buildings, Equipment EOY 55c(B) N/A
    0556A Other Investments - BOY 56(A) N/A
    0556B Other Investments - EOY 56(B) N/A
    0557A Land, Buildings and Equipment - BOY 57c(A) N/A
    0557B Land, Buildings and Equipment - EOY 57c(B) N/A
    0558A Other Assets - BOY 58(A) N/A
    0558B Other Assets - EOY 58(B) N/A
    05E Total Assets, Beginning of Year (BOY) 59(A) 25(A)
    >>>> Total Assets, Beginning of Year (BOY) underprint    
    05F Total Assets, End of Year (EOY) 59(B) 25(B)
    0560A Accounts Payable and Accrued Expenses - BOY 60(A) N/A
    0560B Accounts Payable and Accrued Expenses - EOY 60(B) N/A
    0561A Grants Payable - BOY 61(A) N/A
    0561B Grants Payable - EOY 61(B) N/A
    0562A Deferred Revenue - BOY 62(A) N/A
    0562B Deferred Revenue - EOY 62(B) N/A
    0563A Loans from Officers, Directors, Trustees, ect-BOY 63(A) N/A
    0563B Loans from Officers, Directors, Trustees, ect-EOY 63(B) N/A
    05G Tax Exempt Bond Liabilities—BOY 64a(A) N/A
    05H Tax Exempt Bond Liabilities—EOY 64a(B) N/A
    05I Mortgages, Notes Payable, BOY 64b(A) N/A
    05J Mortgages, Notes Payable, EOY 64b(B) N/A
    0565A Other Liabilities - BOY 65(A) N/A
    0565B Other Liabilities - EOY 65(B) N/A
    05K Total Liabilities, BOY 66(A) 26(A)
    05L Total Liabilities, EOY 66(B) 26(B)
    05M Retained Earnings, BOY 72(A) N/A
    05N Retained Earnings, EOY 72(B) N/A
    05O Total Net Assets, BOY 73(A) 27(A)
    >>>> Total Net Assets, BOY Underprint    
    05OB Total Net Assets or Fund Balances EOY 73(B) 27(B)
    >>>> Total Net Assets or Fund Balances EOY Underprint    
    0575A Total Number of Voting Officers 75(A) N/A
    0575B Compensation from Related Organizations 75(B) N/A
    0575C Compensation from Related Organizations 75(C) N/A

3.12.12.28.1 (01-01-2023)

Section 05
Invalid Conditions/
Correction Procedures

  1. These Fields are invalid if they are not all numeric or blank. Yes/No questions are invalid if other than "1" , "2" or blank.

  2. Refer to the return to verify the entry. Correct any coding or transcription errors.

  3. For Yes/No questions" 1" =Yes, "2" =No, and blank = no box checked.

  4. If a Field which is invalid for a Form 990-EZ displays, delete the Field.

  5. All organizations must complete Column A, Part II, Form 990. Send the return back to the filer if missing.

3.12.12.29 (01-01-2023)

Section 06
Field Descriptions

  1. Listed below are the Fields contained in Section 06 showing the Field designator, title, and location on the return. Money Fields are dollars only and can be Positive or Negative. All other Fields are 1 position:

    06P Political Expenditures 81a 37a
    06Q Initiation Fees 86a 39a
    06R Gross Receipts 86b 39b
    06S Section 501(c)(12) 87a N/A
    06T Gross Income Other 87b N/A
    06AA Activities Previously Not Reported 76 33
    06BB Changes Made to the Organizing or Governing Documents 77 34
    06CC Unrelated Gross Business Income 78a 35a
    06DD Filed Form 990-T 78b 35b
    06EE Liquidation, Termination, or Substantial Contraction 79 36
    06FF Organization Related to any Other Organization 80a N/A
    06GG Filed Form 1120-POL 81b 37b
    06HH Section 501(c)(4), (5), or (6) Organization 85a N/A
    06II In-House Lobbying Expenditures 85b N/A
    0685C Dues/Assess/Similar Amount 85c N/A
    0685D Lobby Political Expense Amount 85d N/A
    0685E Aggregate Nondeductible Amount 85e N/A
    0685F Expenditures Taxable Amount 85f N/A
    0685G Elect to Pay 85g N/A
    0685H Agree to Make 85h N/A
    0688A 50% Ownership Interest 88a N/A
    0688B Have Interest in a Controlled Entity 88b N/A
    06EBT Engage in Section 4958, Excess Benefit Transaction 89b 40b
    0689F Acquire Direct/Indirect Interest 89f N/A
    06VB Data Present in Part V-B Right Margin of Part V-B N/A
    06FBI Foreign Bank Indicator 91b 42b
    06FOI Foreign office Indicator 91c 42c
    06JJ Filed in Lieu of 1041 92 43
    06KK Did the Organization Receive Funds Part X, First Yes/No Box N/A
    06LL Did the Organization Pay Premiums Part X, Second Yes/No Box N/A
    06106 Make Transfers or Distributions Part XI, Line 106 N/A
    06107 Receive Transfers or Distributions Part XI, Line 107 N/A
    06108 Agreement of Interest-Rents-Annuities and Royalties Part XI, Line 108 N/A

    Note:

    Fields 06106 and 06107 are required Items. If the yes box is checked on either line the applicable schedule must be completed. Send the return back to the filer if missing.

3.12.12.29.1 (01-01-2023)

Section 06
Money Fields/
Invalid Conditions/
Correction Procedures

  1. All Money Fields are dollars only and can be Positive or Negative.

  2. If a Field which is invalid for a Form 990–EZ displays, delete the Field.

3.12.12.29.1.1 (01-01-2023)
Section 06
Question Fields/
Invalid Conditions/
Correction Procedures

  1. These Fields are invalid if other than "1" , "2" or blank.

  2. Refer to the return to determine the correct Question Code. Correct any coding or transcription errors

  3. Correct Question Codes are:

    1. 1— If the "yes" box is checked.

    2. 2— If the "no" box is checked.

    3. Blank— If neither box is checked, both boxes are checked or "not applicable" or Type of Organization is "9" .

3.12.12.29.2 (01-01-2023)

Field 06VB
Officers Compensation/Benefits

  1. Field 06VB, Officers Compensation/Benefits, is located in the Right Margin of Part V-B of Form 990.

3.12.12.29.2.1 (01-01-2023)
Field 06VB
Invalid Conditions/
Correction Procedures

  1. This Field is invalid if other than "1" , Data Present, or blank.

  2. Refer to the return to determine the correct code. Correct any coding or transcription errors.

3.12.12.29.3 (01-01-2023)

Field 06JJ
Filed in Lieu of 1041 Question Code

  1. Field 06JJ, Filed in Lieu of 1041, is located on Line 92 of Form 990 and on Line 43 of Form 990-EZ.

3.12.12.29.3.1 (01-01-2023)
Field 06JJ
Invalid Conditions/
Correction Procedures

  1. This Field is invalid if other than "1" or blank.

  2. Refer to the return to determine the correct code. Correct any coding or transcription errors.

  3. Correct codes are:

    1. Blank— If Field 01ORG is "1" or "9" , Field 01TXP is prior to 198112 or if the box on Line 92 of Form 990 or on Line 43 of Form 990-EZ is not checked.

    2. 1— If Field 01ORG is "3" and Field 01TXP is 198112 or subsequent and the box on Line 92 of Form 990 or on Line 43 of Form 990-EZ is checked.

3.12.12.29.4 (01-01-2023)

Section 07
Field Descriptions

  1. Section 07 Field designators indicate the Section number and location on Schedule A.

  2. Listed below are the Fields contained in Section 07 showing the Field designator, title, and location on the return. All Fields are 1 position:


    Field
    Field
    TITLE    		 LOCATION
    ON

    SCHEDULE A
    0729 Nondiscrimination Line 29
    0730 Policy Statement Line 30
    0731 Publicized Policy Line 31
    0732A Composition Records Line 32a
    0732B Scholarship Line 32b
    0732C Catalogues Line 32c
    0732D Solicit Contribution Line 32d
    0733A Students Rights Line 33a
    0733B Admission Policy Line 33b
    0733C Staff Employment Line 33c
    0733D Scholarships or Financial Aid Line 33d
    0733E Education Policy Line 33e
    0733F Use of Facilities Line 33f
    0733G Athletic Program Line 33g
    0733H Other Activities Line 33h
    07CRT Certification Question Code Line 35
    07SIG Signature Code Bottom Right Margin of Sch A, page 4

3.12.12.29.4.1 (01-01-2023)
Section 07
Invalid Conditions/
Correction Procedures

  1. All Fields are invalid if they are other than "1" , "2" or blank.

  2. Correct any coding or transcription errors.

  3. If Field 01NPF is not "02" , delete Section 07.

  4. If Field 01NPF is "02" , refer to the return to determine the correct code. Correct codes are:

    1. 1— If the "yes" box is checked.

    2. 2— If the "no" box is checked.

    3. Blank If both boxes checked, N/A or the organization is not a school.

  5. Send the return back to the filer when any line is blank and Field 01NPF is "02" .

3.12.12.29.5 (01-01-2023)

Field 07CRT
Certification Code

  1. Field 07CRT, Certification Question Code, is transcribed from Line 35, Schedule A, Part V.

3.12.12.29.5.1 (01-01-2023)
Field 07CRT
Invalid Conditions

  1. Field 07CRT is invalid if other than "1" , "2" or blank.

3.12.12.29.5.2 (01-01-2023)
Field 07CRT
Correction Procedures

  1. Refer to Schedule A, Part V, Line 35 to determine the correct code. This code is required if Field 01NPF is "02" . Identify a school by Schedule A, Part IV, box 6 is checked, or Field 01NPF is "02" . Correct codes are:

    1. Blank— if the organization is not a school.

    2. 1— if the yes box is checked.

    3. 2— if the no box is checked.

  2. If blank and required send the return back to the filer.

3.12.12.29.6 (01-01-2023)

Field 07SIG
Signature Code

  1. Field 07SIG, Signature Code, is transcribed from the bottom right portion of page 4, Schedule A.

3.12.12.29.6.1 (01-01-2023)
Field 07SIG
Invalid Conditions

  1. Field 07SIG is invalid if other than "1" , "2" or blank.

3.12.12.29.6.2 (01-01-2023)
Field 07SIG
Correction Procedures

  1. Refer to the bottom right hand portion of Page 4, Schedule A, Form 990 or 990-EZ to determine the correct code. Correct any coding or transcription errors.

  2. Determine the correct code from the chart below and correspond if signature is missing. This code is required if Field 01NPF is "02" . Identify a school by the Schedule A, Part IV, box on Line 6 is checked, Field 01NPF is "02" .

    1. Blank— if the organization is not a school.

    2. 1— if signature of officer or trustee is present.

    3. 2— if signature is present but is not an officer or trustee.

3.12.12.29.7 (01-01-2023)

Section 08
Field Descriptions

  1. All Section 08 Fields are dollars only and may be either positive or negative.

  2. Section 08 Field designators indicate the Section number and location on Schedule A.

  3. Listed below are the Fields contained in Section 08 showing the Field designator, title, and location on the return. All Fields are 11 positions:

    Field
    Field
    TITLE    		 LOCATION
    ON
    SCHEDULE A
    0801 Influence Legislation Amount Part III
    Line 1, Amount Line
    0815 Gift, Grant Received Part IV-A
    Line 15(e)
    0816 Membership Fees Received Part IV-A
    Line 16(e)
    0817 Gross Receipts From Admissions Part IV-A
    Line 17(e)
    0818 Gross Receipts From Dividends Part IV-A
    Line 18(e)
    0820 Tax Revenues Levied Part IV-A
    Line 20(e)
    0821 Value of Services Part IV-A
    Line 21(e)
    0823 Total of Lines 15 through 22 Part IV-A
    Line 23(e)
    0824 Line 23 Minus Line 17 Part IV-A
    Line 24(e)
    >>>> Line 23 Minus Line 17 Computer  
    0836 Total Lobbying Expenditures (Grassroots) Part VI-A
    Line 36(b)
    0837 Total Lobbying Expenditures (Direct Lobbying) Part VI-A
    Line 37(b)
    0839 Other Exempt Purpose Expenditures Part VI-A Line 39(b)
    0841 Lobby Nontaxable Amount Part VI-A
    Line 41(b)
    >>>> Lobby Nontaxable Amount Computer  
    0842 Grass Roots Nontaxable Amount Part VI-A
    Line 42(b)
    >>>> Grass Roots Nontaxable Amount Computer  
    0843 Subtract Line 42 from Line 36 Part VI-A
    Line 43(b)
    >>>> Subtract Line 42 from Line 36 Underprint  
    0844 Subtract Line 41 from Line 38 Part VI-A
    Line 44(b)
    >>>> Subtract Line 41 from Line 38 Computer  
    08ITE Total Lobbying Expenditures Part VI-B
    Line I

3.12.12.29.7.1 (01-01-2023)
Section 08
Invalid Conditions/
Correction Procedures

  1. These Fields are invalid if they are not all numeric or blank.

  2. Refer to the return to verify the entries. Correct any coding or transcription errors.

3.12.12.29.8 (01-01-2023)

Section 09
Field Descriptions

  1. Section 09 Fields are located in Schedule A, Part VII.

  2. Section 09 Field designators indicate the Section number followed by the line number on Schedule A.

  3. Listed below are the Fields contained in Section 09 showing the Field designator, title, and location on the return. All Fields are 1 position:

    Field
    Field
    TITLE    		 LOCATION
    ON SCHEDULE A
    0951A Cash Part VII
    Line 51a(i)
    09AII Other Assets Part VII
    Line 51a(ii)
    0951B Sales of Assets Part VII
    Line 51b(i)
    09BII Purchases of Assets Part VII
    Line 51b(ii)
    09III Rental of Facilities Part VII
    Line 51b(iii)
    09BIV Reimbursement Arrangements Part VII
    Line 51b(iv)
    09BV Loans or Loan Guarantees Part VII
    Line 51b(v)
    09BVI Performance of Services Part VII
    Line 51b(vi)
    0951C Sharing of Facilities Part VII
    Line 51c

3.12.12.29.8.1 (01-01-2023)
Section 09
Invalid Conditions/
Correction Procedures

  1. Section 09 Fields are invalid if they are other than "1" "2" or blank.

  2. Refer to the return to determine the correct code.

  3. Correct codes are:

    1. Blank— If blank, both boxes checked, "not applicable" , "N/A" or no Schedule A is attached.

    2. 1— If the "yes" box is checked.

    3. 2— If the "no" box is checked.

3.12.12.29.9 (01-01-2023)

Section 10
Field Descriptions

  1. All of the Fields in Section 10 are dollars only and are positive or negative.

  2. Listed below are the Fields contained in Section 10 showing the Field designator, title, location on the return, and maximum length:




    Field


    Field TITLE

    LINE
    NO.

    990    		 LINE
    NO.

    990-
    EZ    		 MAX.
    LENGTH
    1093A Program Service Revenue(A)(D) 93a(D) N/A 11
    10A93 Program Service Revenue(A)(E) 93a(E) N/A 11
    1093B Program Service Revenue(B)(D) 93b(D) N/A 11
    10B93 Program Service Revenue(B)(E) 93b(E) N/A 11
    1093C Program Service Revenue(C)(D) 93c(D) N/A 11
    10C93 Program Service Revenue(C)(E) 93c(E) N/A 11
    1093D Program Service Revenue(D)(D) 93d(D) N/A 11
    10D93 Program Service Revenue(D)(E) 93d(E) N/A 11
    1093E Program Service Revenue(E)(D) 93e(D) N/A 11
    10E93 Program Service Revenue(E)(E) 93e(E) N/A 11
    1093F Program Service Revenue(F)(D) 93f(D) N/A 11
    10F93 Program Service Revenue(F)(E) 93f(E) N/A 11
    1093G Program Service Revenue(G)(D) 93g(D) N/A 11
    10G93 Program Service Revenue(G)(E) 93g(E) N/A 11
    1094D Membership Dues and Assessments(D) 94(D) N/A 11
    1094E Membership Dues and Assessments(E) 94(E) N/A 11
    1095D Interest on Savings and Temporary Cash Investments(D) 95(D) N/A 11
    1095E Interest on Savings and Temporary Cash Investments(E) 95(E) N/A 11
    1096D Dividends on Interest from Securities(D) 96(D) N/A 11
    1096E Dividends on Interest from Securities(E) 96(E) N/A 11
    1097D Net Rental Income or Loss from Real Estate - Debt(D) 97a(D) N/A 11
    1097E Net Rental Income or Loss from Real Estate - Debt(E) 97a(E) N/A 11
    10D97 Net Rental Income or Loss from Real Estate - Non Debt(D) 97b(D) N/A 11
    10E97 Net Rental Income or Loss from Real Estate - Non Debt(E) 97b(E) N/A 11
    1098D Net Rental Income or Loss from Personal Property(D) 98(D) N/A 11
    1098E Net Rental Income or Loss from Personal Property(E) 98(E) N/A 11
    1099D Other Investment Income(D) 99(D) N/A 11
    1099E Other Investment Income(E) 99(E) N/A 11
    1000D Gain or Loss from Sale of Assets Other Than Inventory(D) 100(D) N/A 11
    1000E Gain or Loss from Sale of Assets Other Than Inventory(E) 100(E) N/A 11
    1001D Net Income or Loss from Special Events(D) 101(D) N/A 11
    1001E Net Income or Loss from Special Events(E) 101(E) N/A 11
    1002D Gross Profit or Loss from Sales of Inventory(D) 102(D) N/A 11
    1002E Gross Profit or Loss from Sales of Inventory(E) 102(E) N/A 11

3.12.12.29.9.1 (01-01-2023)
Section 10
Invalid Conditions/
Correction Procedures

  1. These Fields are invalid if they are not all numeric or blank.

  2. Refer to the return to verify the entry. Correct any coding or transcription errors.

  3. If a Field which is invalid for a Form 990-EZ displays, delete the Field.

3.12.12.30 (01-01-2023)

Form 990/990-EZ and 990-N
Math/Consistency Errors Priority IV

  1. A priority IV error will display whenever the contents of one Field is inconsistent with another Field or when the math computation is incorrect.

  2. These errors will be assigned a specific Error Code and will be displayed in ascending Error Code order.

  3. The screen display will show the error code assigned and all Fields needed to make the necessary correction.

  4. The Field labeled "CL" will be displayed, for the entry of a Clear Field on records where the possibility that a change or correction may not be needed. All coding and transcription errors must be corrected and all IRM procedures must be applied before entering a "C" in this Field.

  5. All errors must be resolved by either:

    1. Correcting the error or,

    2. Entering a Clear Field or,

3.12.12.30.1 (01-01-2023)

Error Code 010

  1. Error Code 010 displayed Fields are:

    RMIT> Remittance
    01CCC Computer Condition Code
    01RCD Received Date
    01ORG Organization Code
    01NPF Non-PF Reason Code
    01SS Sub Section
    01ADC Audit Code
    01GRP Group Return Code
    01SHB Schedule B Indicator
    01COR Correspondence Indicator
    01CRD Correspondence Received Date
    01IRI IRI Code
    01CAF CAF Indicator
    01DDP Daily Delinquency Penalty
    01PRE Preparation Indicator
    01ILQ Influence Legislation Question Code
    01SEL Sell, Exchange Lease Property Question Code
    01LND Lend Money or Extend Credit question code
    01GSF Furnish Goods, Services or Facilities Question Code
    01CMP Payment Compensation Question Code
    01TIA Transfer Income or Assets Question Code
    01GSQ Grants, Scholarships Question Code
    01APF Section 403(b) Annuity
    01ECP Easement for Conservation Purposes
    01CRC Credit Counseling Question Code
    01DAF Donor Advised funds
    01MTD Taxable Distributions
    01MDD Distributions to DA or RP
    01NOD Number of DAFs (EOY)
    01AGG Aggregate Value of DAFs (EOY)
    01TAS Total Amount of Support
    01PSN Preparer
    01PEN Preparer EIN

  2. Any Section other than 01 is present.

3.12.12.30.1.1 (01-01-2023)
Error Code 010
Invalid Conditions

  1. Error Code 010 will generate when Computer Condition Code, CCC, "G" is present and entries other than 01EIN, 01NC, 01RCD, 01TXP, 01CCC or 01GRP are present.

3.12.12.30.1.2 (01-01-2023)
Error Code 010
Correction Procedures

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

  2. Compare the displayed Field with the return and attachment. If incorrect, overlay the screen with the correct information.

  3. Determine if CCC "G" was input correctly:

    Note:

    See IRM 3.12.38.5.17.1 for additional instructions for determining an amended return.

    If... Then...
    CCC "G" was entered correctly, 1. DLSEC to delete all sections except Section 01.
    2. Delete the invalid entries that are present in Section 01. GTSEC 01 if necessary.
    CCC "G" was entered incorrectly, 1. Enter all necessary data.
    2. Ensure that Section 01 Fields are correct.
    3. Delete the "G" in Field 01CCC.

3.12.12.30.2 (01-01-2023)

Error Code 912

  1. Error Code 912 displayed Fields are:

    01ORG Organization Code
    01SS Sub Section
    01IRI Incomplete return item
    01NPF Non-PF Reason Code
    01ADC Audit Code
    07CRT Certification Question Code
    07SIG Signature Code

  2. SECTION 07 NOT PRESENT

3.12.12.30.2.1 (01-01-2023)
Error Code 912
Invalid Conditions

  1. Field 01ORG is "1" or "3" , Field 01NPF is blank, and Field 01SS is "03" , "50" , "60" , "70" , "71" , "82" or "91" .

  2. Field 01ORG is other than "1" and Field 01NPF is "02" , and Fields 07SIG and/or 07CRT are not present.

3.12.12.30.2.2 (01-01-2024)
Error Code 912
Correction Procedures

  1. Correct any coding or transcription errors.

    Note:

    PTA's will often check box 6 indicating they are a school. Research INOLES to determine the correct NPF Code according to the chart below.

  2. Research INOLES to see if a Schedule A is required. Schedule A is only required for Subsections 03, 50, 60, 70, 71 or 91 with a Foundation Code other than 02, 03 or 04.

    1. If Schedule A is required but is missing or blank, send the return back to the filer.

    2. If Schedule A is not required because the Subsection is 03 but the Foundation Code is 02, 03 or 04, enter 11 in Field 01NPF. Do not enter Schedule Indicator Code A.

    3. If no Subsection, enter 00 in Field 01SS and delete Field 01NPF and Sections 07, 08, or 09.

    4. If Subsection is 82, enter 4 in Field 01ORG if not already present and delete Field 01NPF and Sections 07, 08, or 09.

  3. All organizations who file Schedule A must check only one box in Part IV-A. If no box is checked or multiple boxes are checked, research INOLES. Determine the correct NPF Code as follows:

    Note:

    Research BMFOL for prior postings. If no other returns have posted to the account treat it as an initial filing. Enter a 1 in Fields 111F and 114F and/or 121F and 126F, whichever is applicable.

    Note:

    Always accept the filers entry if present.

    Subsection Foundation Code NPF Code Box that should be checked
    03 10 01 5
    03 11 02 6
    03 12
    Hospital, Clinic    		 03 7
    03 14 04 8
    03 12
    Research, Lab    		 05 9
    03 13 06 10
    03 15
    General Public
    Governmental Unit    		 07 11a
    03 15
    Community Trust    		 08 11b
    03 16 09 12
    03 17 12 13
    Type I checked
    03 17 13 13
    Type II Checked
    03 17 14 13
    Type III checked
    03 17 15 13
    Type III other checked
    03 18 11 14
    50   03 7
    70   09 12
    60, 71, 91   10 13

    1. If the NPF Code is 02 and the organization is a school, Schedule A, Part V is missing, enter IRI Code 35, then SSPND 640.

    2. If the NPF Code is 06, 07, or 08, or 9 Schedule A, Part IV-A is required for all but initial returns. Research BMFOLI, if no prior postings, treat as an initial return and follow the instructions in the note in (4) above. (N/A, 0, dash, or none are acceptable entries). If not an initial return, send the return back to the filer.

    3. If a type box is not checked, send the return back to the filer.

    Note:

    For Subsection 70, send the return back for Part III if blank and it's not an initial return.

  4. If Subsection (SS) Codes conflict (e.g., preprinted label or INOLES shows SS03, but taxpayer indicates otherwise in Item I), always use the SS on INOLES.

  5. If Field 01ORG is "1" or "3" and Field 01NPF is "02" , and Fields 07SIG and/or 07CRT are not present, enter the correct code in Field 07CRT and 07SIG. (Refer to table below.)

    Valid
    Certification
    Question
    Code



    IF    		 Valid
    Signature
    Code



    IF
    Blank Organization is not a school.   Blank Organization is not a school.
    1 "Yes" box is checked on Sch. A, Part V, Line 35.   1 Signature of an officer or trustee is present.
    2 "No" box is checked on Sch. A. Part V, Line 35.   2 Signature is not an officer or trustee.
    2 No response for question 35.   2 No response for signature.

3.12.12.30.3 (01-01-2023)

Error Code 918

  1. Error Code 918 displayed Fields are:

    01ORG Organization Code
    01SS Sub Section
    06JJ Filed in Lieu of Form 1041 Question Code

3.12.12.30.3.1 (01-01-2023)
Error Code 918
Invalid Conditions

  1. Field 06JJ is "1" and Field 01ORG is not "3" or "9" .

3.12.12.30.3.2 (01-01-2023)
Error Code 918
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 06JJ is located on Line 92, Form 990, or Line 43, Form 990-EZ.

  3. Verify that the Organization Code was edited correctly:

    1. If the 4947(a)(1) box of Item J on the face of the return is checked or the IRS label or INOLES shows subsection "91" , change Field 01ORG to "3" .

    2. Otherwise, delete Field 06JJ.

3.12.12.30.4 (01-01-2023)

Error Code 922

  1. Error Code 922 displayed Fields are:

    01ADC Audit Code
    01NPF Non-PF Reason Code
    01SS Sub Section
    07CRT Certification Question Code
    07SIG Signature Code

  2. "SECTION 08 PRESENT"

  3. "SECTION 09 PRESENT"

3.12.12.30.4.1 (01-01-2023)
Error Code 922
Invalid Conditions

  1. Field 01ADC is "1" or "2" and Sections 06, 07, or 08 are present:

3.12.12.30.4.2 (01-01-2023)
Error Code 922
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If Schedule A is attached to the return, Section 08, 09, or 10 are present, Field 01NPF is present, and Field 01ADC is "2" , delete Field 01ADC. Verify that all available information has been entered from the Schedule A

  3. If Schedule A is not attached to the return, delete the Fields and/or sections entered in error.

3.12.12.30.5 (01-01-2023)

Error Code 924

  1. Error Code 924 displayed Fields are:

    RMIT> Remittance (Generated)
    01RCD Received Date
    01RDD> Return Due Date (Generated)

3.12.12.30.5.1 (01-01-2023)
Error Code 924
Invalid Conditions

  1. Remittance is present and Field 01RCD is on or before 01RDD>.

3.12.12.30.5.2 (01-01-2023)
Error Code 924
Correction Procedures

  1. Correct all coding and transcription errors.

  2. Verify Field 01RCD is correct. If the Received Date is correct, SSPND 351. Annotate on Form 4227 "research remittance" .

3.12.12.30.5.3 (01-01-2023)
Error Code 924
Rejects Correction
Procedures

  1. The Rejects Tax Examiner should research using BMFOL to apply remittance to the proper MFT with Form 3244.

  2. If unable to determine where to apply remittance, send Letter 320-C.

3.12.12.30.6 (01-01-2023)

Error Code 926

  1. Error Code 926 displayed Fields are:

    01TXP Tax Period
    01RCD Received Date
    01DDP Daily Delinquency Penalty
    01RDD> Return Due Date (Generated)

3.12.12.30.6.1 (01-01-2023)
Error Code 926
Invalid Conditions

  1. Field 01DDP is present and Field 01RCD is on or before Field 01RDD>.

3.12.12.30.6.2 (01-01-2023)
Error Code 926
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Verify Field 01RCD is correct.

    1. If the Received Date is correct and DDP was computed by the taxpayer, delete the entry in Field 01DDP.

    2. If Field 01DDP was computed by a Revenue Officer or Examination, SSPND 370 and attach Form 4227. Annotate on Form 4227 "timely filed return with penalty" .

  3. If a penalty for other than DDP is shown on the return, delete Field 01DDP. When document clears, attach Form 3465, Adjustment Request, and route document to EO Accounts.

3.12.12.30.7 (01-01-2023)

Error Code 928

  1. Error Code 928 displayed Fields are:

    01CCC Computer Condition Code
    01DDP Daily Delinquency Penalty

3.12.12.30.7.1 (01-01-2023)
Error Code 928
Invalid Conditions

  1. CCC "V" and Field 01DDP are both present.

3.12.12.30.7.2 (01-01-2023)
Error Code 928
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If a statement is attached showing that the filer has reasonable cause for filing late and DDP was computed by the taxpayer, delete the entry in Field 01DDP.

  3. If Field 01DDP was computed by a Revenue Officer or Examination, SSPND 370 and attach Form 4227. Annotate on Form 4227 "DDP with reasonable cause" .

  4. If the filer has not shown reasonable cause for filing late, delete CCC "V" .

3.12.12.30.8 (01-01-2023)

Error Code 934

  1. Error Code 934 displayed Fields are:

    01COR Correspondence Indicator
    01TXP Tax Period
    01IRI IRI Code

3.12.12.30.8.1 (01-01-2023)
Error Code 934
Invalid Conditions

  1. Field 01COR is "21" , "22" , "23" or "24" and Field 01TXP is prior to 198312.

3.12.12.30.8.2 (01-01-2023)
Error Code 934
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Refer to the return to verify that the Tax Period is correct:

    1. If not correct, change the Tax Period in Field 01TXP.

    2. If correct, change Field 01COR to "11" , "12" , "13" , or "14" as appropriate.

3.12.12.30.9 (01-01-2023)

Error Code 935

  1. Error Code 935 displayed Fields are:

    01ORG Organization Code
    01COR Correspondence Indicator
    01IRI IRI Code

3.12.12.30.9.1 (01-01-2023)
Error Code 935
Invalid Conditions

  1. If Field 01ORG is "9" , Field 01COR must be "15" or "16" .

  2. If Field 01ORG is other than "9" , Field 01COR must be "11" , "12" , "13" , "14" , "21" , "22" , "23" , or "24" .

3.12.12.30.9.2 (01-01-2023)
Error Code 935
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If Field 01ORG is "9" , check to see if correspondence is attached. Enter applicable codes in Field 01COR, 01CRD, and/or 01CCC.

  3. If Field 01ORG is other than "9" , enter the applicable code in Field 01COR.

3.12.12.30.10 (01-01-2023)

Error Code 936

  1. Error Code 936 displayed Fields are:

    01CCC Computer Condition Code
    01TXP Tax Period
    01RCD Received Date
    01COR Correspondence Indicator
    01CRD Correspondence Received Date
    01IRI Incomplete Return Indicator (IRI) Code
    01RDD> Return Due Date (Generated)

3.12.12.30.10.1 (01-01-2023)
Error Code 936
Invalid Conditions

  1. Field 01IRI is present and Field 01COR is not present.

  2. Field 01COR is "21" , "22" , "23" or "24" and Field 01IRI is not present.

  3. Field 01COR is "11" , or "21" , and Field 01CRD is blank.

  4. Field 01COR is "12" , "13" , "14" , , "22" , "23" , or "24" and Field 01CCC "3" is not present.

  5. Tax Period is 200812 or subsequent and the filer used a 2007 or prior form revision (990 only). Use IRI Code 98.

3.12.12.30.10.2 (01-01-2023)
Error Code 936
Correction Procedures

  1. Correct any coding or transcription errors.

  2. For non-IRI items, verify item was required:

    1. If not required, delete Field 01COR.

    2. Enter the response date in Field 01CRD.

3.12.12.30.11 (01-01-2023)

Error Code 942

  1. Error Code 942 displayed Fields are:

    01COR Correspondence Indicator
    01CRD Correspondence Received Date
    01IRI IRI Code
    01CCC Computer Condition Code

3.12.12.30.11.1 (01-01-2023)
Error Code 942
Invalid Conditions

  1. Field 01CRD or CCC "3" is present and Field 01COR is not present.

3.12.12.30.11.2 (01-01-2023)
Error Code 942
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If correspondence was not initiated, determine whether item is required:

    1. If not, delete the entry in Field 01CRD.

    2. If correspondence is required, send the return back to the filer.

3.12.12.30.12 (01-01-2023)

Error Code 944

  1. Error Code 944 displayed Fields are:

    01ORG Organization Code
    01SS Sub Section
    01NPF Non-PF Reason Code

  2. "SECTION 07 NOT PRESENT" .

3.12.12.30.12.1 (01-01-2023)
Error Code 944
Invalid Conditions

  1. Field 01NPF is "02" and Field 01ORG is "1" or "3" and Section 07 is not present.

3.12.12.30.12.2 (01-01-2023)
Error Code 944
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Verify Field 01ORG was edited correctly.

    1. If Field 01ORG is not correct, correct the Field.

    2. If correct, GTSEC 07 and enter the correct code for each Field. Correct codes are:

      CODE IF
      1 " Yes" box is checked
      2 " No" box is checked
      Blank (see note below) " Not applicable" , or no reply to correspondence.

    3. If Field 01NPF is "2" and any question in Section 07 (except 34a or 34b) is blank, send the return back to the filer.

3.12.12.30.13 (01-01-2023)

Error Code 946

  1. Error Code 946 displayed Fields are:

    01NPF Non-PF Reason Code
    01SS Sub Section
    01IRI Incomplete Return Item
    01ADC Audit Code

  2. "SECTION 07 PRESENT" or "SECTION 08 PRESENT" .

3.12.12.30.13.1 (01-01-2023)
Error Code 946
Invalid Conditions

  1. Field 01NPF is blank and Section 07 or 08 is present.

3.12.12.30.13.2 (01-01-2023)
Error Code 946
Correction Procedures

  1. Correct any coding or transcription errors.

    Note:

    PTA's will often check box 6 indicating they are a school. Research INOLES to determine the correct NPF Code according to the chart below.

  2. Research INOLES to see if a Schedule A is required. Schedule A is only required for Subsections 50, 60, 70, 71, 91 or 03 with a Foundation Code other than 02, 03 or 04.

    1. If Schedule A is required but is missing or blank, send the return back to the filer. Check the Status Code on INOLE. If the account is in Status 97 it means the organizations Tax Exempt status has been revoked. Send the return back to the filer.

      Note:

      Research BMFOL for prior postings.

    2. If Schedule A is not required because the Subsection is 03 but the Foundation Code is 02, 03 or 04, enter 11 in Field 01NPF. Do not enter Schedule Indicator Code A.

    3. If no Subsection, enter 00 in Field 01SS and delete Field 01NPF and Sections 07, 08, or 09.

    4. If Subsection is 82, enter 4 in Field 01SS and delete Field 01NPF and Sections 07, 08, or 09.

  3. All organizations who file Schedule A must check only one box in Part IV-A. If no box is checked or multiple boxes are checked, research INOLES. Determine the correct NPF Code as follows:

    Note:

    Always accept the filers entry if present.

    Subsection Foundation Code NPF Code Box that should be checked
    03 10 01 5
    03 11 02 6
    03 12
    Hospital, Clinic    		 03 7
    03 14 04 8
    03 12
    Research, Lab    		 05 9
    03 13 06 10
    03 15
    General Public
    Governmental Unit    		 07 11a
    03 15
    Community Trust    		 08 11b
    03 16 09 12
    03 17 10 13
    03 17 12 13
    Type I checked
    03 17 13 13
    Type II Checked
    03 17 14 13
    Type III checked
    03 17 15 13
    Type III other checked
    03 18 11 14
    50   03  
    70   09  
    60, 71, 91   11  

    1. If the NPF Code is 02 and the organization is a school, Schedule A, Part V is missing, send the return back to the filer.

    2. If the NPF Code is 06, 07, 08, or 09 check for the presence of Schedule A, Part IV-A, if missing, send the return back to the filer.

    3. If a type box is not checked, send the return back to the filer.

    Note:

    For Subsection 70, also correspond for Part IV-A if blank and it's not an initial return. If it is an initial return enter a 1 in Fields 111F and 114F and/or 121F and 126F, whichever is applicable.

  4. If Field 01ORG is "1" or "3" and Field 01NPF is "02" , and Fields 07SIG and/or 07CRT are not present, enter the correct code in Field 07CRT and 07SIG. (Refer to table below.)

    Valid
    Certification
    Question
    Code



    IF    		 Valid
    Signature
    Code



    IF
    Blank Organization is not a school.   Blank Organization is not a school.
    1 "Yes" box is checked on Sch. A, Part V, Line 35.   1 Signature of an officer or trustee is present.
    2 "No" box is checked on Sch. A. Part V, Line 35.   2 Signature is not an officer or trustee.
    2 No response for question 35.   2 No response for signature.

    Note:

    See: EC 944 correction procedures for a missing Section 07.

3.12.12.30.14 (01-01-2023)

Error Code 948

  1. Error Code 948 displayed Fields are:

    01GSQ Grants, Scholarships Question Code
    01NPF Non-PF Reason Code
    01SS Sub Section
    01IRI Incomplete Return Item
    01ILQ Influence Legislation Question Code
    01ADC Audit Code

    Note:

    If PTA and box 6 is marked, research for the correct NPF Code.

3.12.12.30.14.1 (01-01-2023)
Error Code 948
Invalid Conditions

  1. Field 01GSQ or Field 01ILQ is present and Field 01NPF is not present.

3.12.12.30.14.2 (01-01-2023)
Error Code 948
Correction Procedures

  1. Correct any coding or transcription errors.

    Note:

    PTA's will often check box 6 indicating they are a school. Research INOLES to determine the correct NPF Code according to the chart below.

  2. Research INOLES to see if a Schedule A is required. Schedule A is only required for Subsections 50, 60, 70, 71, 91 or 03 with a Foundation Code other than 02, 03 or 04.

    1. If Schedule A is required but is missing or blank, send the return back to the filer.

      Note:

      Research BMFOL for prior postings.

    2. If Schedule A is not required because the Subsection is 03 but the Foundation Code is 02, 03 or 04, enter 11 in Field 01NPF. Do not enter Schedule Indicator Code A.

    3. If no Subsection, enter 00 in Field 01SS and delete Field 01NPF and Sections 07, 08, or 09.

    4. If Subsection is 82, enter 4 in Field 01SS and delete Field 01NPF and Sections 07, 08, or 09.

  3. All organizations who file Schedule A must check only one box in Part IV-A. If no box is checked or multiple boxes are checked, research INOLES. Determine the correct NPF Code as follows:

    Subsection Foundation Code NPF Code Box that should be checked
    03 10 01 5
    03 11 02 6
    03 12
    Hospital, Clinic    		 03 7
    03 14 04 8
    03 12
    Research, Lab    		 05 9
    03 13 06 10
    03 15
    General Public
    Governmental Unit    		 07 11a
    03 15
    Community Trust    		 08 11b
    03 16 09 12
    03 17 10 13
    03 17 12 13
    Type I checked
    03 17 13 13
    Type II Checked
    03 17 14 13
    Type III checked
    03 17 15 13
    Type III other checked
    03 18 11 14
    50   03  
    70   09  
    60, 71, 91   11  

    1. If the NPF Code is 02 and the organization is a school, Schedule A, Part V is missing, send the return back to the filer.

    2. If the NPF Code is 06, 07, 08, or 09 check for the presence of Schedule A, Part IV-A, if missing, send the return back to the filer.

    3. If a type box is not checked, send the return back to the filer.

    Note:

    For Subsection 70, send the return back to the filer if Part III is blank and it's not an initial return. Remember we will no longer correspond with the filer for information.

  4. If Field 01ORG is "1" or "3" and Field 01NPF is "02" , and Fields 07SIG and/or 07CRT are not present, enter the correct code in Field 07CRT and 07SIG. (Refer to table below.)

    Valid
    Certification
    Question
    Code



    IF    		 Valid
    Signature
    Code



    IF
    Blank Organization is not a school. Blank Organization is not a school.
    1 "Yes" box is checked on Sch. A, Part V, Line 35. 1 Signature of an officer or trustee is present.
    2 "No" box is checked on Sch. A. Part V, Line 35. 2 Signature is not an officer or trustee.
    2 No response for question 35. 2 No response for signature.

    Note:

    See: EC 944 correction procedures for a missing Section 07.

3.12.12.30.15 (01-01-2023)

Error Code 950

  1. Error Code 950 displayed Fields are:

    01SHB Schedule B Indicator
    01IRI Incomplete Return Item
    03A Total Contributions

3.12.12.30.15.1 (01-01-2023)
Error Code 950
Invalid Conditions

  1. Field 01SHB, Schedule B Indicator, is blank, Field 03A, Total Contributions, is $5,000.00 or more and tax period is 200012 or subsequent.

3.12.12.30.15.2 (01-01-2024)
Error Code 950
Correction Procedures

  1. Correct any coding or transcription errors.

    If Then
    A complete Schedule B is attached Enter a 1 in Field 01SHB
    Box in Item M (F-990) or item H (F-990EZ) in the entity section is checked Enter a 2 in Field 01SHB
    A complete Schedule B is not attached and Item M or H is not checked Enter 50 in Field 01IRI and SSPND 640 to correspond
    There is no reply to the correspondence Enter a 2 in Field 01SHB

    Note:

    We will no longer accept a substitute Schedule B. Schedule B must be complete. A Schedule B must include at least one name and amount in Part I over $5,000.00. "0" , "dash" , "N/A" or "not liable" are acceptable entries. Anonymous is acceptable for the name. Check Schedule B, Page 1 to see if any of the Special rules Boxes are checked and applicable.

3.12.12.30.16 (01-01-2023)

Error Code 952

  1. Error Code 952 displayed Fields are:

    01TXP Tax Period
    01RCD Received Date
    01DDP Daily Delinquency Penalty Taxpayer
    >>>> Daily Delinquency Penalty Computer
    01GR> Gross Receipts (Generated)
    01RDD> Return Due Date (Generated)

3.12.12.30.16.1 (01-01-2023)
Error Code 952
Invalid Conditions

  1. Tax Period is 198712 and subsequent and Field 01DDP is greater than Field 01DDP Underprint.

  2. Tax Period is prior to 198712 and Field 01DDP is greater than $5,000.

3.12.12.30.16.2 (01-01-2023)
Error Code 952
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If transcribed correctly and penalty was computed by a Revenue Officer or Examination, SSPND 640 and prepare Form 4227. Annotate on Form 4227 "cancel to Exam" . DO NOT change the DDP amount unless instructed by the preparer to do so.

  3. If the amount was computed by the taxpayer and was transcribed correctly, delete the amount in Field 01DDP.

  4. If a penalty for other than DDP is shown on the return, delete Field 01DDP. When document clears, attach Form 3465, Adjustment Request, and route document to EO Accounts.

3.12.12.30.16.3 (01-01-2023)
DDP Amounts

  1. Daily Delinquency Penalty amounts are:

    1. For tax years ending on or after July 30, 1996, the penalty is $20 a day computed from Field 01RDD>. The maximum penalty may be as much as $10,000 or five percent of gross receipts for the year, whichever is less.

    2. For tax years ending before July 30, 1996, the penalty is $10 a day computed from Field 01RDD>. The maximum penalty may be as much as $5,000 or five percent of gross receipts for the year, whichever is less.

    3. If the organization has gross receipts exceeding $1,000,000, for any year the law provides for a penalty of $100 a day computed from Field 01RDD>. The maximum penalty may be as much as $50,000.

3.12.12.30.17 (01-01-2023)

Error Code 954

  1. Error Code 954 displayed Fields are:

    CL Clear Field
    01GR> Gross Receipts (Generated)
    01COR Correspondence Indicator
    01CCC Computer Condition Code
    01IRI IRI Code
    05F Total Asset EOY

  2. "SECTION 05 NOT PRESENT" .

3.12.12.30.17.1 (01-01-2023)
Error Code 954
Invalid Conditions

  1. Field 01GR> is more than $50,000, Field 05F is not present and, Field 01COR is "11" , "21" or blank for Tax Periods 201012 and subsequent. For Tax Periods 201011 and prior it will be Field 01GR> is more than $25,000.

    Note:

    If the Subsection is 82 use $25,000 for all Tax Periods.

3.12.12.30.17.2 (01-01-2024)
Error Code 954
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If Field 05F is truly "0" (zero), "–" (dash), or "None" , enter "C" in the Clear Field.

  3. Labor organizations are allowed to substitute Form LM-2 or LM-3 for the following lines:

    1. Form 990, Part I, Lines 13 through 15 (but the organization must complete Lines 16 through 21).

    2. Form 990, all of Part II.

    3. Form 990, Part IV (but the organization must complete Lines 59, 66, and 74, Columns (A) and (B).

    4. Form 990-EZ, Part 1, Lines 10 through 16 (but the organization must complete Lines 17 through 21.

    5. Form 990-EZ, Part II, (but the organization must complete Lines 25 through 27, Columns (A) and (B).

    6. If required lines are not present, SSPND 640.

3.12.12.30.18 (01-01-2023)

Error Code 956

  1. Error Code 956 displayed Fields are:

    03F Gross Rents
    03G Less: Rental Expenses
    03H Net Rental Income Taxpayer
    >>>> Net Rental Income Computer

3.12.12.30.18.1 (01-01-2023)
Error Code 956
Invalid Conditions

  1. Field 03H computer and Field 03H ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.30.18.2 (01-01-2023)
Error Code 956
Correction Procedures

  1. Correct any coding or transcription errors. Field 03G is always positive.

  2. If only the net amount is present in Field 03H, try to figure, (back into) the appropriate amounts for Field 03F and 03G.

  3. If unable to perfect, enter the net amount from Field 03H in Field 03F.

  4. When all transcription and editing errors have been perfected, change Field 03H to the computer generated amount.

3.12.12.30.19 (01-01-2023)

Error Code 958

  1. Error Code 958 displayed Fields are:

    03J Gross Amount from Sale of Assets-Col. (A), Securities
    03K Less: Cost, Basis Sales Expenses-Col. (A), Securities
    03L Gain/Loss Column (A)-Taxpayer
    >>>> Gain/Loss Column (A)-Computer

3.12.12.30.19.1 (01-01-2023)
Error Code 958
Invalid Conditions

  1. Field 03L computer and Field 03L ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.30.19.2 (01-01-2023)
Error Code 958
Correction Procedures

  1. Correct any coding or transcription errors. Field 03K is always positive.

  2. If only the net amount is present in Field 03L, try to figure, (back into) the appropriate amounts for Field 03J and Field 03K.

  3. If unable to perfect, enter the net amount from Field 03L in Field 03J.

  4. When all transcription and editing errors have been perfected, change Field 03L to the computer generated amount.

3.12.12.30.20 (01-01-2023)

Error Code 962

  1. Error Code 962 displayed Fields are:

    03M Gross Amount from Sales of Assets—Col.(B)
    03N Less Cost or other Basis—Col.(B)
    03O Gain/Loss Column (B)—Taxpayer
    >>>> Gain/Loss Column (B)—Computer

3.12.12.30.20.1 (01-01-2023)
Error Code 962
Invalid Conditions

  1. Field 03O Computer and Field 03O ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.30.20.2 (01-01-2023)
Error Code 962
Correction Procedures

  1. Correct any coding or transcription errors. Field 03N is always positive.

  2. If only the net amount is present in Field 03O, try to figure, (back into) the appropriate amounts for Field 03M and Field 03N.

  3. If unable to perfect, enter the net amount from Field 03O in Field 03M.

  4. When all transcription and editing errors have been perfected, change Field 03O to the computer generated amount.

3.12.12.30.21 (01-01-2023)

Error Code 964

  1. Error Code 964 displayed Fields are:

    03P Gross Revenue
    03Q Less: Direct Expenses
    03R Net Income or (loss) from Special Events-Taxpayer
    >>>> Net Income or (loss) from Special Events-Computer

3.12.12.30.21.1 (01-01-2023)
Error Code 964
Invalid Conditions

  1. Field 03R Computer and Field 03R ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.30.21.2 (01-01-2023)
Error Code 964
Correction Procedures

  1. Correct any coding and transcription errors. Field 03Q is always positive.

  2. If only the net amount is present in Field 03R, try to figure, (back into) the appropriate amounts for Field 03P and 03Q.

  3. If unable to perfect, enter the net amount from Field 03R in Field 03P.

  4. When all transcription and editing errors have been perfected, change Field 03R to the computer generated amount.

3.12.12.30.22 (01-01-2023)

Error Code 966

  1. Error Code 966 displayed Fields are:

    03S Gross Sales of Inventory
    03T Less: Cost of Goods Sold
    03U Gross Profits or (loss) from Sales of Inventory-Taxpayer
    >>>> Gross Profits or (loss) from Sales of Inventory-Computer

3.12.12.30.22.1 (01-01-2023)
Error Code 966
Invalid Conditions

  1. Field 03U Computer and Field 03U ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.30.22.2 (01-01-2023)
Error Code 966
Correction Procedures

  1. Correct any coding or transcription errors. Field 03T is always positive.

  2. If only the net amount is present in Field 03U, try to figure, (back into) the appropriate amounts for Field 03S and Field 03T.

  3. If unable to perfect, enter the net amount from Field 03U in Field 03S.

  4. If line 10b is negative and the filer is therefore adding lines 10a and 10b together to figure line 10c, delete Field 03T and put the filers amount for line 10c in Fields 03S and 03U.

3.12.12.30.23 (01-01-2023)

Error Code 968

  1. Error Code 968 displayed Fields are:

    03A Total Contributions
    03B Program Service Revenue
    03C Membership Dues and Assessments
    03D Interest on Savings
    03E Dividend
    03H Net Rental Income
    03I Other Investment Income
    03L Gain/Loss Column (A)
    03O Gain/Loss Column (B)
    03R Net Income or (loss) from Special Events
    03U Gross Profit or (loss) from Sales of Inventory
    03V Other Revenue
    03W Total Revenue Taxpayer
    >>>> Total Revenue Computer

3.12.12.30.23.1 (01-01-2023)
Error Code 968
Invalid Conditions

  1. Field 03W Computer and Field 03W ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.30.23.2 (01-01-2023)
Error Code 968
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If Field 03W is the only entry, enter Field 03W amount in Field 03V.

  3. If an amount is on Line 8d, and lines 8a through 8c are blank, GTSEC 03 and enter Line 8d amount into Fields 03M and 03O.

  4. If all Fields were transcribed correctly, change Field 03W to the computer generated amount.

3.12.12.30.24 (01-01-2023)

Error Code 969

  1. Error Code 969 displayed Fields are:

    01SS Sub-Section
    01GR> Gross Receipts (Generated)
    03N Less: Cost, Basis Sales Expenses-Column (B), Other
    03G Rental Expense
    03K Basis/Sales/Expense/Securities
    03Q Less: Direct Expenses
    03T Less: Cost of Goods Sold
    03W Total Revenue
    05F Total Assets, End of Year (EOY)

  2. "SECTION 03 or 05 NOT PRESENT"

3.12.12.30.24.1 (01-01-2023)
Error Code 969
Invalid Conditions

  1. Form is numbered as a 990-EZ (Doc Code 09), 200811 and Prior, and Field 05F is greater than $250,000 and/or Field 01GR> is greater than $100,000.

3.12.12.30.24.2 (01-01-2023)
Error Code 969
Correction Procedures

  1. The computations for Field 01GR> is:

    1. Field 03N plus

    2. Field 03Q plus

    3. Field 03T plus

    4. Field 03W.

  2. Verify that the displayed Fields and the DLN were transcribed correctly and that the form is truly a Form 990-EZ. Correct any coding or transcription errors.

  3. Fields 03N, 03Q, and 03T are positive only. The amounts in these Fields must always be treated as positive numbers.

  4. If Field 05F is over $250,000 or Field 01GR> (total of Fields 03N, 03Q, 03T, and 03W) is over $100,000, Send the return back to the filer. . Schedule A is necessary when the subsection (SS) is 03 with Foundation Codes other than 02, 03 or 04 and SS50, 60, 70, 71 and 91. If none of the above are present on the return or INOLES, Schedule A is not necessary.

  5. Labor organizations are allowed to substitute Form LM-2 or LM-3 for the following lines:

    1. Form 990, Part I, Lines 13 through 15 (but the organization must complete Lines 16 through 21).

    2. Form 990, all of Part II.

    3. Form 990, Part IV (but the organization must complete Lines 59, 66, and 74, Columns (A) and (B).

    4. Form 990-EZ, Part 1, Lines 10 through 16 (but the organization must complete Lines 17 through 21.

    5. Form 990-EZ, Part II, (but the organization must complete Lines 25 through 27, Columns (A) and (B).

    6. If required lines are not present, send the return back to the filer.

3.12.12.30.25 (01-01-2023)

Error Code 970

  1. Error Code 970 displayed Fields are:

    CL Clear Code
    01ORG Organization Code
    01SS Sub Section
    01IRI Incomplete Return Item
    01GR> Gross Receipts (Generated)
    01GRP Group Return Code
    03G Less: Rental Expenses
    03K Less: Cost, Basis Sales Expenses—Column (A), Securities
    03N Less: Cost, Basis Sales Expenses—Column (B), Other
    03Q Less: Direct Expenses
    03T Less: Cost of Goods Sold
    03W Total Revenue

  2. "SECTION 03 NOT PRESENT"

3.12.12.30.25.1 (01-01-2023)
Error Code 970
Invalid Conditions

  1. Organization Code is "1" , "3" or "4" and Field 01GR> is less than or equal to $25,000 (+/-).

    Exception:

    Organization Code is "1" and 01GRP is "7" or "8" .

  2. If EC 970 was set because the Form is a 990-EZ (see EC 969) and the ORG Code is 9 but the organization should have filed a Form 990, change the ORG Code to the correct ORG Code (see below), Clear the error to continue processing the 990-EZ. We are no longer converting erroneously filed 990-EZs to a Form 990.

    Note:

    This will all need to be done at once so EC 969 does not reappear.

3.12.12.30.25.2 (01-01-2023)
Error Code 970
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Fields 03G, 03K, 03N, 03Q, and 03T are positive only. The amounts in these Fields must be entered as positive numbers.

  3. Verify the following:

    1. 01GR> is under $50,000 for Tax Periods 201012 and subsequent or under $25,000 for Tax Periods 201011 and prior, change 01ORG to "9" and Enter CCC R and V or

    2. 01GR> is over $50,000 and under $75,000 for Tax Periods 201012 and subsequent or over $25,000 and under $37,500 for Tax Periods 201011 and prior and the return is an initial return, research BMFOLI to ensure that the return is an initial. If initial change 01ORG to "9" and Enter CCC R and V or

    3. 01GR> is over $50,000 for Tax Periods 201012 and subsequent or $25,000 for Tax Periods 201011 and prior and the return is not an initial, change 01ORG to "1" , "3" , or "4" as appropriate. See IRM 3.12.12.22.7.2(2).

  4. If EC 970 re-displays, check entries and clear error code.

  5. If Gross Receipts are ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ check to ensure that the return is not a Group Return:

    1. If the return is a group return, verify that Field 01ORG is "1" and enter the appropriate Group Return Code in Field 01GRP.

    2. If the return is not a group return and the displayed Fields were transcribed correctly, change Field 01ORG to "9 " .

3.12.12.30.26 (01-01-2023)

Error Code 972

  1. Error Code 972 displayed Fields are:

    03W Total Revenue
    03Y Total Expenses
    03Z Excess or (deficit) for the year-Taxpayer
    >>>> Excess or (deficit) for the year-Computer

3.12.12.30.26.1 (01-01-2023)
Error Code 972
Invalid Conditions

  1. Field 03Z Computer and Field 03Z ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.12.30.26.2 (01-01-2023)
Error Code 972
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Compute amount for Field 03Y and enter in Field 03Y.

    1. If the return is a Form 990, compute amount for Field 03Y by adding the amount on Line 16 to the amount on Line 44 Column (A).

    2. If the return is a Form 990-EZ, compute the amount for Field 03Y by adding the entries on lines 10 through 16.

    3. If the entries in Fields 03W and 03Y are correct, change Field 03Z to the computer generated amount.

3.12.12.30.27 (01-01-2023)

Error Code 973

  1. Error Code 973 displayed Fields are:

    05E Total Assets BOY Taxpayer
    05K Total Liabilities BOY
    05O Total Net Assets BOY
    >>>> Total Assets BOY Computer

3.12.12.30.27.1 (01-01-2023)
Error Code 973
Invalid Conditions

  1. Field 05O Computer and Field 05O ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.30.27.2 (01-01-2023)
Error Code 973
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 05O computer is equal to Field 05E minus Field 05K.

  3. If the return is a Form 990 verify the Fields as follows:

    1. Verify Field 05E by adding the amounts on Lines 45 through 58, Column (A).

    2. Verify Field 05K by adding the amounts on Lines 60 through 65, Column (A).

    3. If Column (A) is blank, enter the amount from Part I, Line 19, in Field 05O and Field 05E.

  4. If the filer has a negative amount on Part IV, line 26, remove the negative symbols to make the amount correct. The computer considers this amount negative when transcribed.

  5. If the return is a Form 990-EZ verify the Fields as follows:

    1. Verify Field 05E by adding the amounts on lines 22–24, column A.

    2. If Line 19 has an entry and column A lines 22–27 are blank, change 05E and 05O to the line 19 amount.

  6. If the filer has a negative amount on Part II. line 26, remove the negative symbols to make the amount correct. The computer considers the amount negative when transcribed.

  7. If the entries in Fields 05E and 05K are correct, change Field 05O to the computer generated amount.

  8. Labor organizations are allowed to substitute Form LM-2 or LM-3 for the following lines:

    1. Form 990, Part I, Lines 13 through 15 (but the organization must complete Lines 16 through 21).

    2. Form 990, all of Part II.

    3. Form 990, Part IV (but the organization must complete Lines 59, 66, and 74, Columns (A) and (B).

    4. Form 990-EZ, Part 1, Lines 10 through 16 (but the organization must complete Lines 17 through 21.

    5. Form 990-EZ, Part II, (but the organization must complete Lines 25 through 27, Columns (A) and (B).

    6. If required lines are not present, send the return back to te filer.

3.12.12.30.28 (01-01-2023)

Error Code 974

  1. Error Code 974 displayed Fields are:

    03Z Excess or (deficit) for the year
    05O Total Net Assets, BOY
    03AA Other Changes in Net Assets
    03AB Net Assets, EOY Taxpayer
    >>>> Net Assets, EOY Computer

  2. "SECTION 05 NOT PRESENT"

3.12.12.30.28.1 (01-01-2023)
Error Code 974
Invalid Conditions

  1. Field 03AB Computer and Field 03AB ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.30.28.2 (01-01-2023)
Error Code 974
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If the Fields were transcribed correctly, verify the entries in Fields 05O and 03AA.

  3. Field 03AB Computer is equal to Field 03Z plus Field 05O plus Field 03AA.

  4. If the return is a Form 990, compute the Fields as follows:

    1. Subtract Line 66 from Line 59, Column A, and enter amount in Field 05O or,

    2. If Column B is blank, see Exhibit 3.12.12-13 for correspondence procedures.

    3. Perfect Field 03AA from attachments.

    4. If none of the above apply, enter the amount from Line 19 in Field 05E and 05O.

  5. If the return is a Form 990-EZ, verify the Fields as follows:

    1. Subtract Part II, Column A, Line 26, from Part II, Line 25, and enter in Field 05O.

    2. If Column B is blank, see Exhibit 3.12.12-14 for correspondence procedures.

    3. Perfect Field 03AA from attachments.

    4. If Column A is blank, enter line 19 in Fields 05E and 05O.

  6. If the entries in Fields 03Z, 05O and 03AA are correct, change Field 03AB to the computer generated amount. If Section 03 is not present, GETSEC 03 and input the Field 050 amount into Field 03AB, as long as there are no amounts present in Section 03.

  7. Labor organizations are allowed to substitute Form LM-2 or LM-3 for the following lines:

    1. Form 990, Part I, Lines 13 through 15 (but the organization must complete Lines 16 through 21).

    2. Form 990, all of Part II.

    3. Form 990, Part IV (but the organization must complete Lines 59, 66, and 74, Columns (A) and (B).

    4. Form 990-EZ, Part 1, Lines 10 through 16 (but the organization must complete Lines 17 through 21.

    5. Form 990-EZ, Part II, (but the organization must complete Lines 25 through 27, Columns (A) and (B).

    6. If required lines are not present, send the return back to the filer.

3.12.12.30.29 (01-01-2023)

Error Code 976

  1. Error Code 976 displayed Fields are:

    05F Total Assets, End of Year (EOY)
    05L Total Liabilities, EOY
    05OB Total Net Assets or Fund Balances EOY
    >>>> Total Net Assets or Fund Balances EOY Underprint

3.12.12.30.29.1 (01-01-2023)
Error Code 976
Invalid Conditions

  1. If Field 050B, Total Net Assets or Fund Balances EOY ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.30.29.2 (01-01-2023)
Error Code 976
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 05OB computer is equal to Field 05F minus Field 05L.

  3. If the return is a Form 990 verify the Fields as follows:

    1. Verify Field 05F by adding the amounts on Lines 45 through 58, Column (B).

    2. Verify Field 05L by adding the amounts on Lines 60 through 65, Column (B).

    3. If there is an entry on line 74, Column (B), enter the amount in Fields 05F and 05OB

    4. If Column (B) is blank, correspond for the missing information.

  4. If the return is a Form 990-EZ, verify the Fields as follows:

    1. Verify Field 05F by adding the amounts on lines 22 through 24, Column B.

    2. Verify Field 050B by subtracting the amount from line 26, Column B from line 25, Column B.

    3. If Column B is blank, correspond.

  5. If the entries in Fields 05F and 05L are correct, change Field 05OB to the computer generated amount.

  6. If the filer has negative amount on Part II, line 26 for Form 990-EZ or Part IV, line 66, Form 990, remove the negative symbol to make the amount correct. The computer considers these amounts negative when transcribed.

  7. Labor organizations are allowed to substitute Form LM-2 or LM-3 for the following lines:

    1. Form 990, Part I, Lines 13 through 15 (but the organization must complete Lines 16 through 21).

    2. Form 990, all of Part II.

    3. Form 990, Part IV (but the organization must complete Lines 59, 66, and 74, Columns (A) and (B).

    4. Form 990-EZ, Part 1, Lines 10 through 16 (but the organization must complete Lines 17 through 21.

    5. Form 990-EZ, Part II, (but the organization must complete Lines 25 through 27, Columns (A) and (B).

    6. If required lines are not present, send the return back to the filer.

3.12.12.30.30 (01-01-2023)

Error Code 978

  1. Error Code 978 displayed Fields are:

    06P Political Expenditures
    0685C Dues/Assess/Similar Amount
    0685D Lobby political Expense Amount
    0685E Aggregate Non-deductible Amount
    0685F Expenditures Taxable Amount
    06Q Initiation Fees
    06R Gross Receipts
    06S Section 501(c)(12)
    06T Gross Income Other

3.12.12.30.30.1 (01-01-2023)
Error Code 978
Invalid Conditions

  1. These Fields are invalid if not numeric, zero or blank.

3.12.12.30.30.2 (01-01-2023)
Error Code 978
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Zero and blank are valid. If the Field is one digit, not zero or blank, delete the Field.

3.12.12.30.31 (01-01-2023)

Error Code 988

  1. Error Code 988 displayed Fields are:

    0815 Gift, Grant Received
    0816 Membership Fees Received
    0817 Gross Receipts From Admissions
    0818 Gross Receipts From Dividends
    0820 Tax Revenues Levied
    0821 Value of Services
    0823 Total of Lines 15 through 22
    0824 Line 23 Minus Line 17
    >>>> Line 23 minus Line 17- Computer

3.12.12.30.31.1 (01-01-2023)
Error Code 988
Invalid Conditions

  1. Field 0824 Computer and Field 0824 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.30.31.2 (01-01-2023)
Error Code 988
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Recompute Schedule A, Part IV-A, Column (e):

    1. Add the amounts on each Line 15 through 22 across and correct Column (e) if an error is found, then add the amounts in Column (e) from line 15 down to Field 0823.

    2. Correct Field 0823 if it is in error.

    3. Subtract Line 17 Column (e) from Line 23 Column (e).

    4. Correct Field 0824 if it is in error.

3.12.12.30.32 (01-01-2023)

Error Code 992

  1. Error Code 992 displayed Fields are:

    0836 Total Lobbying Expenditures (Grass Roots)
    0837 Total Lobbying Expenditures (Direct Lobbying)
    0839 Other Exempt purpose Expenditures
    0841 Lobby Nontaxable Amount Taxpayer
    >>>> Lobby Nontaxable Amount Computer

3.12.12.30.32.1 (01-01-2023)
Error Code 992
Invalid Conditions

  1. Field 0841 Computer and Field 0841 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.30.32.2 (01-01-2023)
Error Code 992
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Change Field 0841 to the computer generated amount.

3.12.12.30.33 (01-01-2023)

Error Code 994

  1. Error Code 994 displayed Fields are:

    0836 Grass Roots Expenses
    0837 Influence Legislation Expenses
    0839 Other Expenditures
    0841 Lobby Nontaxable - Taxpayer
    0844 Subtract Line 41 from Line 38
    >>>> Subtract Line 41 from Line 38 Computer

3.12.12.30.33.1 (01-01-2023)
Error Code 994
Invalid Conditions

  1. Field 0844 Computer and Field 0844 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.30.33.2 (01-01-2023)
Error Code 994
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 0844 Computer equals Field 0836 plus Field 0837 less Field 0841.

  3. Change Field 0844 to the computer generated amount.

3.12.12.30.34 (01-01-2023)

Error Code 996

  1. Error Code 996 displayed Fields are:

    0841 Lobby Nontaxable Amount
    0842 Grassroots Nontaxable Amount
    >>>> Grassroots Nontaxable Amount-Computer

3.12.12.30.34.1 (01-01-2023)
Error Code 996
Invalid Conditions

  1. Field 0842 Computer and Field 0842 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.30.34.2 (01-01-2023)
Error Code 996
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 0842 Computer is equal to Field 0841 × .25.

  3. Change Field 0842 to the computer generated amount.

3.12.12.30.35 (01-01-2023)

Error Code 998

  1. Error Code 998 displayed Fields are:

    0836 Total Lobbying Expenditures (Grassroots)
    0842 Grass Roots Nontaxable Amount
    0843 Subtract Line 42 from Line 36-Taxpayer
    >>>> Subtract Line 42 from Line 36-Computer

3.12.12.30.35.1 (01-01-2023)
Error Code 998
Invalid Conditions

  1. Field 0843 Computer and Field 0843 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.30.35.2 (01-01-2023)
Error Code 998
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 0843 Computer is equal to Field 0836 minus Field 0842.

  3. Change Field 0843 to the computer generated amount.

3.12.12.30.36 (01-01-2023)

Error Code 999

  1. Error Code 999 displayed Field is:

    01TXP Tax Period

3.12.12.30.36.1 (01-01-2023)
Error Code 999
Invalid Conditions

  1. Error Code 999 will be generated for all returns that are in error status at the end of the processing year.

3.12.12.30.36.2 (01-01-2023)
Error Code 999
Correction Procedures

  1. Transmit the record.

  2. The system will re-validate the record and set validity and error codes based on the new year's program.

3.12.12.31 (01-01-2023)

Form 990-PF
General

  1. This section provides instructions for correcting error and reject conditions for Form 990-PF, Return of Private Foundation.

3.12.12.31.1 (01-01-2023)

Form 990-PF Limited

  1. An organization is considered "limited" when the organization has changed from a "public charity" to a "private foundation" . The organization must file limited Forms 990-PF for all of the years it filed Forms 990 as a public charity.

  2. A limited Form 990-PF may be identified as follows:

    1. "Limited" is indicated.

    2. "Revenue Procedure 79-8" is indicated.

    3. Wording indicating Area Office (AO) determined organization to be a private foundation.

    4. The determination letter is attached.

  3. If several years are received together, consider all years to be "limited" if all of the following apply:

    1. The entity section is complete.

    2. Part I, Column (b), is complete.

  4. Annotate "LTD" on top center margin of page 1.

  5. Do not correspond for any issue except Part I if Form 990-PF is marked by the taxpayer as "Revenue Procedure 79-8" or "Limited" on the return or attachments.

3.12.12.32 (01-01-2023)

Form 990-PF Sections and Fields

  1. Form 990-PF contains Section 01 through 13.

  2. Tables with Field designations, maximum Field length, and Field titles are listed before each section.

3.12.12.33 (01-01-2024)

Section 01
Field Descriptions

  1. Section 01 contains entity data, processing codes, dates and miscellaneous information.

  2. Listed below are the Fields contained in Section 01 showing the Field Designator, title, location on the return, and maximum length:

    Field Field
    TITLE    		 LOCATION MAX.
    LENGTH
    RMIT> Remittance Blue/Green Money 11
    01EIN Employer Identification Number Box A 9
    01NC Name Control/Check Digit Underlined/Mail Label 4
    >>>> Name Control Underprint   4
    01TXP Tax Period Header 6
    >> Tax Period Underprint   2
    01CCC Computer Condition Codes Dotted portion of Line 8-9, page 1 10
    01RCD Received Date Received Date stamp 8
    01CAF CAF Indicator   1
    01ORG Type of Organization Right margin of page 1 next to Items C and D 1
    01FNC Foundation Code White Space in Item H page 1 2
    01PIC Penalty and Interest Code Edit Sheet Line 6 1
    01ADC Audit Code Edit Sheet Line 2 1
    01SHB Schedule B Indicator Right margin of Line 1 1
    01COR Correspondence Indicator Edit Sheet Line 4 2
    01CRD Correspondence Received Date Edit Sheet Line 5 8
    01IRI Incomplete Return (IRI) Code Page 2 Upper Right Margin 10
    01RED 4940 Code Top middle margin of page 4 1
    01XV3 Part XIV Line 3b Part XIV, line 3b 10
    01DDP Daily Delinquency Penalty Edit Sheet Line 7 6
    >>>> Daily Delinquency Penalty Underprint   6
    01TRC Termination Code Right Margin, Item F 1
    01PEN Preparer EIN Part XVI Preparer EIN Box 12
    01PSN Preparer PTIN Part XVI Preparer PTIN Box 12
    01PPH Preparer Phone Number Part XVI Preparer Phone Number Block 10
    01RDD> Return Due Date Generated   8

3.12.12.33.1 (01-01-2023)

Field RMIT>
Remittance Amount

  1. Field RMIT> is the Remittance Amount. It is dollars and cents and is the blue/green edited money amount. This Field cannot be changed by Error Resolution.

3.12.12.33.2 (01-01-2023)

Field 01EIN
Employer Identification Number (EIN)

  1. Field 01EIN is the Employer Identification Number.

  2. The EIN is a number assigned by IRS for identification of a business tax account. This Field is located in Box A, Form 990-PF.

3.12.12.33.2.1 (01-01-2023)
Field 01EIN Invalid Conditions

  1. This Field is invalid if:

    1. It is not numeric,

    2. It is less than nine characters,

    3. The first two digits are: 00, 07-09, 17-19, 28, 29, 49, 78, 79 or 89,

    4. It is all zeros or all nines.

3.12.12.33.2.2 (01-01-2023)
Field 01EIN Correction Procedures

  1. Check Field 01EIN with the return. Correct any coding or transcription errors.

  2. If the EIN was entered correctly, search for another valid EIN on the return and attachments and enter the correct number.

  3. If a correct number cannot be determined:

    1. Research using Command Code NAMEB or NAMEE for the correct number.

    2. SSPND 351 if IDRS is not available.

    3. SSPND 320 if more than one number is found or if you are unable to determine a valid EIN.

  4. If EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return. Continue processing the return.

    Note:

    Do not send Letter 3875-C if:
    * less than three digits of the EIN are transposed, different, or missing.
    * When CC INOLES indicates the account has been merged to or merged from, or
    * An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.

3.12.12.33.3 (01-01-2023)

Field 01NC
Name Control/Check Digit

  1. Field 01NC is the Name Control and Check Digit Field.

  2. Name Control: This Field is located in the Entity Section of the return.

  3. Check Digit: This Field is also a four position Field. There must be blanks in the first two positions and a letter of the alphabet (other than E, G or M) in the third and fourth positions.

3.12.12.33.3.1 (01-01-2023)
Field 01NC
Invalid Conditions

  1. This Field is invalid if:

    1. For Name Control, the first position is not alpha or numeric, the 2nd, 3rd or 4th position is not an alpha, numeric, hyphen, ampersand or blank, and there are any intervening blanks between characters.

    2. For Check Digit, the first two positions are not blank and a letter of the alphabet (other than E, G or M) in the third and fourth positions is not present

3.12.12.33.3.2 (01-01-2023)
Field 01NC
Correction Procedures

  1. Check Field 01NC with the return. Correct any coding or transcription errors. Check Digits have priority over the Name Control. The method for determining the correct Name Control is shown in Document 7071, Name Control Job Aid and (2) through (6) below

    1. If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB, or INOLES to secure the Name Control. If unable to secure the Name Control, SSPND 320.

    2. If IDRS is not available, SSPND 351.

  2. The name control should be the first four characters of the name as follows:

    1. If the organization is a corporation (e.g., name includes "Corporation" , "Inc." , "Foundation" , "Fund" ), edit the first four characters of the corporation name. Omit the word "the" when followed by more than one word.

    2. If the organization is an individual trust or estate, edit the first four characters of the last name of the individual, trustee, beneficiary, or decedent.

    3. If the organization is a political organization or political committee (Section 527), edit the first name of the individual.

  3. If an organization's name contains both "Fund" or "Foundation" and"Trust" , apply either corporate or trust name control rules as follows:

    If Then
    The organization name contains the name of a corporation, apply corporate name control rules (see (2)a. above).
    The organization name contains an individual's name, apply trust name control rules (see (2)b. above).

  4. Following are specific corporate name control examples to be used if "Corporation" , "Inc." , "Foundation" , or "Fund" are not present are:

    1. Local, Chapter, or Post—Edit the first four characters of the name of the national organization if the words "Local" , "Chapter" , or "Post" are contained in the name.

    2. Habitat for Humanity — Edit Habi

    3. Little League — Edit Litt

    4. American Legion — Edit Amer

    5. AMVETS — Edit Amer

    6. Boy Scouts of America (BSA) — Edit Boys

    7. BPOE — Edit Bene

    8. FOE — Edit Frat

    9. VFW — Edit Vete

    10. PTA—Edit PTA plus the first letter of the name of the state

    11. PTO or PTSA— Edit the first four characters of the school

  5. Specific trust or estate name control examples are:

    1. Estate—Edit the first four characters of the last name of the decedent

    2. Corporate Trust—Edit the first four characters of the Corporation's name.

    3. Individual trust—Edit the first four characters of the last name of the individual

    4. All other trusts—Edit the first four characters of the last name of the trustee or beneficiary

  6. Specific political organization name control examples are:

    1. Friends of Jane Doe — Edit Jane

    2. Committee to Elect John Smith — Edit John

    3. Citizens for John Doe — Edit John

3.12.12.33.4 (01-01-2023)

Field 01TXP
Tax Period

  1. Field 01TXP, Tax Period, is YYYYMM format.

3.12.12.33.4.1 (01-01-2023)
Field 01TXP
Invalid Conditions

  1. This Field is invalid if:

    1. It is not numeric,

    2. Month is not 01-12,

    3. It is equal to or later than the Processing Date.

    4. Tax period is before 196912.

3.12.12.33.4.2 (01-01-2023)
Field 01TXP
Correction Procedures

  1. Check the return and attachments for the correct Tax Period. Correct any coding or transcription errors.

  2. If the Tax Period is equal to or later than the Processing Date, check to see if it is a "Final" return.

    1. For non-final returns, if the tax period is more than three months but less than one year from the current date, correspond for confirmation of the tax period.

    2. If tax period is less than four months, SSPND 480. Attach Form 4227 indicating "early filed" .

    3. If the return is a"Final," use Command Code GTSEC for Section 01 and enter "F" in Field 01CCC. Change the Tax Period to the month preceding the received date.

  3. If the Tax Period is prior to 196912, SSPND 620. Attach Form 4227 stating "non-ADP" .

3.12.12.33.5 (01-01-2023)

Field 01CCC
Computer Condition Codes

  1. Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from page 1, the dotted portion on Line 8-9. See Exhibit 3.12.12-17 for a description of the codes and their uses.

3.12.12.33.5.1 (01-01-2023)
Field 01CCC
Invalid Conditions

  1. This Field is invalid if:

    1. The entry is other than blank, "A " , "D" , "F" , "G" , "J" , "O" , "R" , "T" , "V" , "W" , "X" , "Y" , "3" , "7" or "8" .

    2. CCCs "F" and "Y" are both present,

    3. CCC "7" is present with both CCCs "D" and "R" .

3.12.12.33.5.2 (04-17-2019)
Field 01CCC
Correction Procedures

  1. Compare the entry on the screen to the entry on the return. Correct any coding or transcription errors.

  2. If the codes were entered correctly, refer to the return and Exhibit 3.12.12-17 to determine which codes are necessary.

  3. If CCCs "F" and "Y" are both present:

    1. If the return shows "Final" , delete the "Y" code.

      Note:

      If the return is for a Change of Accounting Period, DO NOT delete CCC "Y" .

    2. If the return is not a Final, delete CCC "F" .

    3. If the return is not a final or short period, delete CCCs "F" and "Y" .

    Note:

    Do Not use CCC F on IRC 507 terminations.

  4. If CCCs "7" , "D" , and "R" are all present, determine the correct CCCs:

    1. If CCC "7" is correct delete the "R" and "D" .

    2. If CCC "7" is not correct, delete CCC "7" .

  5. CCC "J" is present on a return prior to 201701.

  6. If CCC "J" is present and F-965 or 965-B is not attached to the return, remove CCC "J" .

3.12.12.33.6 (01-01-2023)

Field 01RCD
Received Date

  1. Field 01RCD is the Received Date. It is YYYYMMDD format. This Field is required and is transcribed from the Received Date stamp on page 1.

3.12.12.33.6.1 (01-01-2023)
Field 01RCD
Invalid Conditions

  1. This Field is invalid if it is:

    1. Not present,

    2. Not in YYYYMMDD format,

    3. Later than the current processing date,

    4. Not within the valid year, month, day range,

    5. Prior to the ADP date of 196912 for Form 990-PF.

3.12.12.33.6.2 (01-01-2023)
Field 01RCD
Correction Procedures

  1. Compare Field 01RCD with the received date stamp on the return. Correct any coding or transcription errors.

  2. If the Received Date stamp is "invalid" (I.E. 20110115 in lieu of 20120115), correct accordingly.

  3. Determine the received date in the following priority when it is required and there is no valid date stamp or handwritten received date:

    Note:

    If an envelope is not attached use the postmark date stamped on the face of the return.

    1. The envelope postmark or delivery shipment date.

      Note:

      If a date is stamped, the priority list would not be needed; however, if there is more than one received date stamped on the document, the proper date would depend whether the document was properly addressed. If the document is properly addressed but the Service misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used.

    2. Service Center Automated Mail Processing System (SCAMPS) digital date

    3. The Revenue Agent/Officer's signature date

    4. The signature date

    5. The Julian Date in the DLN, minus 10 days

    Note:

    Use signature date only if the signature date is within the current processing year.

    Caution:

    The≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡from the Return Due Date (RDD), regardless of Saturday, Sunday or Holiday extension dates.

3.12.12.33.7 (01-01-2023)

Field 01CAF
CAF Indicator

  1. Field 01CAF, CAF Indicator, is no longer edited by Document Perfection. If this Field displays , delete the entry.

3.12.12.33.8 (01-01-2023)

Field 01ORG
Organization Code

  1. Field 01ORG, Organization Code, is located in the right margin of page 1 next to Items C and D.

3.12.12.33.8.1 (01-01-2023)
Field 01ORG
Invalid Conditions

  1. This Field is invalid if it is other than "3" , "4" , "5" , "6" , "7" , "8" or blank ("G" coded only).

  2. Type of Organizations are:

    • Blank—if Field 01CCC contains CCC "G"

    • Code 3—Domestic 4947(a)(1) trust or Other Taxable Private Foundation or when Field 0602, Tax Under Section 511, or Field 0604, Subtitle A Tax, contain an amount.

    • Code 4—Foreign 4947(a)(1) Trust.

    • Code 5—Canadian Treaty 4947(a)(1) Trust.

    • Code 6—Domestic Exempt Private Foundation or Other Taxable Private Foundation.

    • Code 7—Foreign Exempt Private Foundation or Other Taxable Private Foundation.

    • Code 8—Canadian Treaty Private Foundation (Non-Taxable) or Other Taxable Private Foundation.

3.12.12.33.8.2 (01-01-2023)
Field 01ORG
Correction Procedures

  1. Refer to the right margin of page 1 next to Items C and D. Correct any coding or transcription errors.

  2. If code is other than specified, determine the correct code from table below. Research INOLE for a domestic address when Box D1 or D2 is not checked and there is an amount in Part I, Line 26(b):

    If Then
    The entity address is in the United States,
    and
    Box D1 or D2, Foreign Organizations is NOT checked,    		 Either
    Code "3" , U. S. Trust if Box H, Section 4947(a)(1) trust is checked or Other Taxable Private Foundation or when Field 0602, Tax under Section 511, or Field 0604, Subtitle A Tax contain an amount.
    or
    Code "6" , U. S. Foundation, if Box H, Section 4947(a)(1) trust is not checked.
    The entity address is Canadian, or a reference to a treaty between the U.S. and Canada is noted or attached,
    or
    Box D1 or D2, Foreign Organizations, is not checked,    		 Either
    Code "5" , Canadian Trust, if Box H, Section 4947(a)(1) trust, is checked,
    or
    Code "8" , Canadian Foundation, if Box H, Section 4947(a)(1) trust is not checked.
    The entity address is foreign (not Canadian),
    or
    Box D1 or D2, Foreign Organizations, is checked,    		 Either
    Code "4" , foreign Trust, if Box H, section 4947(a)(1) trust is checked,
    or
    Code "7" , foreign Foundation, if Box H, Section 4947(a)(1) trust is not checked.

  3. If no boxes are checked on Line H, Form 990-PF, research INOLES for the correct subsection. Code accordingly.

3.12.12.33.9 (01-01-2023)

Field 01FNC
Foundation Code

  1. Field 01FNC is the Foundation Code. It is Edited from the White Space in Item H on Page 1.

  2. Valid Foundation Codes are 00, 02–04, 09–18 and 99.

3.12.12.33.9.1 (01-01-2023)
Field 01FNC
Invalid Conditions

  1. This Field is invalid if it's not two digits and anything other than, 00, 02–04, 09–18 or 99.

  2. This Field must be present.

3.12.12.33.9.2 (01-01-2023)
Field 01FNC
Correction Procedures

  1. Check the white space in Item H on page 1 and correct any coding or transcription errors.

  2. Check the return and attachments to try to determine the correct Foundation Code.

  3. Research INOLE to determine the correct Foundation Code.

  4. If the Foundation Code cannot be determined enter the default "00" in Field 01FNC.

3.12.12.33.10 (01-01-2023)

Field 01PIC
Penalty and Interest Code

  1. Field 01PIC is the Penalty and Interest Code. It is located on the Edit Sheet, Line 6.

  2. Valid Penalty and Interest Codes are:

    • Blank—normal penalty and interest

    • Code 1—there is precomputed penalty and/or interest on the return and the Received Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. See IRM 3.12.12.2.3 for Return Due Dates.

3.12.12.33.10.1 (01-01-2023)
Field 01PIC
Invalid Conditions

  1. This Field is invalid if other than blank or 1.

3.12.12.33.10.2 (01-01-2023)
Field 01PIC Correction Procedures

  1. Correct the Penalty and Interest Code Field if:

    1. It is other than "1" .

    2. There is precomputed penalty and/or interest on the return and the correct Received Date (Field 01RCD) is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ after the Return Due Date.

    Note: CCC "R" must also be present in Field 01CCC (Computer Condition Codes) if Field 01PIC is correct and if precomputed interest, but not precomputed penalty, is on the return.

  2. Delete the Penalty and Interest Code Field if:

    1. There is no precomputed penalty and/or interest on the return or

    2. The correct Received Date (Field 01RCD) is either before the Return Due Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.12.33.11 (01-01-2023)

Field 01ADC
Audit Code

  1. Field 01ADC, Audit Code, is located on Line 2 of the edit sheet.

3.12.12.33.11.1 (01-01-2023)
Field 01ADC
Invalid Conditions

  1. This Field is invalid if it is other than "3" , "5" or blank.

3.12.12.33.11.2 (01-01-2023)
Field 01ADC
Correction Procedures

  1. Refer to Line 2 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors.

  2. Audit Code "3" is entered if no reply to FYM mismatch correspondence.

3.12.12.33.12 (01-01-2023)

Field 01SHB
Schedule B Indicator

  1. Field 01SHB is located in the right margin of Line 1, Form 990-PF.

3.12.12.33.12.1 (01-01-2023)
Field 01SHB
Invalid Conditions

  1. Field 01SHB is invalid if other than "1" , "2" or blank.

  2. Refer to the right margin next to Line 1, Form 990-PF, for the correct code.

3.12.12.33.12.2 (01-01-2023)
Field 01SHB
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Correct codes are as follows for tax years 200112 and subsequent:

    If And Then
    Tax Period is prior to 200112   Blank Field 01SHB
    Tax Period is 200112 and subsequent Schedule B is attached and Line 1 (F-990PF) is $5,000.00 or greater Enter "1" in Field 01SHB
    Tax Period is 200112 and subsequent Schedule B box on line 2 is not checked, Schedule B is not attached and Line 1 is $5,000.00 or greater Correspond, if no-reply, Enter "2" in Field 01SHB and "50" in Field 01IRI
    Line 1 (F-990PF) is blank or less than $5,000.00 Schedule B box on line 2 is or is not checked Blank Field 01SHB
    Line 1 (F-990PF) is $5,000.00 or greater Schedule B is attached and complete Enter "1" in Field 01SHB
    Line 1 (F-990PF) is $5,000.00 or greater Schedule B box on line 2 is checked, Schedule B is not attached Enter "2" in Field 01SHB.

    Note:

    We will no longer accept a substitute Schedule B. Schedule B must be complete. A Schedule B must include at least one name and amount in Part I over $5,000.00. "0" , "dash" , "N/A" or "not liable" are acceptable entries. Anonymous is acceptable for the name. Check Schedule B, Page 1 to see if any of the Special rules Boxes are checked and applicable.

3.12.12.33.13 (01-01-2023)

Field 01COR
Correspondence Indicator

  1. Field 01COR, Correspondence Indicator, is located on Line 4 of the Edit Sheet.

3.12.12.33.13.1 (01-01-2023)
Field 01COR
Invalid Conditions

  1. This Field is invalid if other than "11" , "12" , "13" , "14" , "15" , "16" , "21" , "22" , "23" , "24" or blank.

3.12.12.33.13.2 (01-01-2023)
Field 01COR
Correction Procedures

  1. Refer to Line 4 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors.

  2. Refer to the return and any attached correspondence to determine the correct code. Correct Correspondence Indicators are:

    1. 11—Reply with all information— Use when the taxpayer's response to our request is complete; all of the information we requested is provided

    2. 12—Reply with some information— Use when the taxpayer provides some of the information we requested, (Enter CCC "3" ).

    3. 13—Reply with no information— Use when the taxpayer responds to our inquiry, but does not provide the information we requested, (Enter CCC "3" ).

    4. 14—No Reply— Use when the taxpayer does not respond to our request, (Enter CCC "3" ).

    5. 21—Reply with all information— Use when the taxpayer's response to our request for missing IRI items is complete; all of the information we requested is provided.

    6. 22—Reply with some information— Use when the taxpayers provides some of information we requested on missing IRI items. (Enter CCC 3 and the appropriate entry in Field 01IRI).

    7. 23—Reply with no information— Use when the taxpayers responds on missing IRI items but does not provide the information we requested. (Enter CCC 3 and the appropriate entry in Field 01IRI).

    8. 24—No Reply— Use when the taxpayer does not respond to our request for missing IRI items. (Enter CCC 3 and the appropriate entry in Field 01IRI)

3.12.12.33.14 (01-01-2023)

Field 01CRD
Correspondence Received Date

  1. Field 01CRD, Correspondence Received Date, is 8 positions in Year, Month, Day (YYYYMMDD) format.

  2. Field 01CRD is located on Line 5 of the Edit Sheet. It is used when correspondence was initiated. The entry reflects the date a complete reply was received.

3.12.12.33.14.1 (01-01-2023)
Field 01CRD
Invalid Conditions

  1. This Field is invalid if:

    1. It is not numeric or blank,

    2. It is not in YYYYMMDD format,

    3. It is not in valid century, year, month, day range.

3.12.12.33.14.2 (01-01-2023)
Field 01CRD
Correction Procedures

  1. Refer to Line 5 of the Edit Sheet to determine the correct date. Correct any coding or transcription errors.

  2. Refer to the return and any attached correspondence to determine the correct date.

3.12.12.33.15 (01-01-2023)

Field 01IRI
IRI Code

  1. Field 01IRI is located, on page 2 in the upper right margin.

  2. There can be a maximum of 5 – 2 digit codes present for a total of 10 characters.

3.12.12.33.15.1 (01-01-2023)
Field 01IRI
Invalid Conditions

  1. This Field is invalid if not 2 digit, numeric, blank or codes 01, 02, 05, 06, 07, 08, 10, 11, 13, 14, 15, 17, 50, 90 or blank.

3.12.12.33.15.2 (01-01-2024)
Field 01IRI
Correction Procedures

  1. The codes and their meanings are as follows:

    Item Missing IRI Code
    Part I 01
    Part II 02
    Part VI-A 05
    Part VI-A 06
    Part VI-A 07
    Part VII 08
    Part IX 10
    Part XX 11
    Part XII 13
    Part XIII 14
    Part XIV 15
    Part XVI 17
    Sch. B 50
    Missing Signature 90

  2. Correct any coding or transcription errors using the above chart.

  3. If Field 01IRI for has a code other than 01, 02, 05, 06, 07, 08, 10, 11, 13, 14, 15, 17, 50 or 90 that was entered incorrectly, delete the code.

3.12.12.33.16 (01-01-2023)

Field 01RED
4940 Code

  1. Field 01RED, 4940 Code, is located in the top middle margin of page 4.

  2. This Field affects the tax computation of Field 0601, Excise Tax. Be sure the code is correct.

3.12.12.33.16.1 (01-01-2023)
Field 01RED
Invalid Conditions

  1. Field 01RED is invalid if other than blank, "2" or "3" .

3.12.12.33.16.2 (01-01-2024)
Field 01RED
Correction Procedures

  1. Refer to the top middle margin of page 4 to determine the correct code. Correct any coding or transcription errors.

  2. If 01RED is other than blank, "2" or "3" , correct the code:

    • Blank—Part V, Line 1a is not checked

    • Code 2—Section 4940 (d)(2) Tax Reduction. If INOLES displays Subsection 03 with Foundation Code 02, Field 0427B, Net Investment Income, has an amount, and Field 0601 does not have an amount.

    • Code 3—Section 4940 (e) Tax Reduction. Part V is completed and Line 8 is equal to or greater than Line 7.

  3. The organization must meet all of the following conditions to qualify for the Section 4940(d)(2) Tax Reduction (Code "2" ):

    1. Foundation Code on INOLES must be "02" , and

    2. Part XIII must have an entry, and

    3. Field 03A9, Operating Foundation, must be "1" (if Field 03A9 is "2" , change to "1" ), and

    4. Organization Code must be "3" or "6" .

  4. The organization must meet the conditions listed below to qualify for the Section 4940(e) Tax Reduction (Code "3" ).

    1. Foundation Code Must be "3" , "4" or "00" .

    2. Organization Code must be "3" or "6" .

    3. Part V completed and line 8 is equal to or greater than line 7.

    4. If Part V not completed and tax is computed at 1%, send the return back to the filer for Part V.

3.12.12.33.17 (01-01-2024)

Field 01XV3
Part XIV Line 3b

  1. Field 01XV3, Part XIV Line 3b, is dollars only and located on line 3b, Part XV XIV.

  2. Part XIV Line 3b is edited from Part XIV (Supplementary Information) Line 3b.

3.12.12.33.17.1 (01-01-2023)
Field 01XV3
Invalid Conditions

  1. Field 01XV3 must be numeric.

3.12.12.33.17.2 (01-01-2023)
Field 01XV3
Correction Procedures

  1. Compare the return and the display to determine the correct amount.

  2. Correct any coding or transcription errors.

3.12.12.33.18 (01-01-2023)

Field 01DDP
Daily Delinquency Penalty

  1. Field 01DDP, Daily Delinquency Penalty, is located on Line 7 of the Edit Sheet.

3.12.12.33.18.1 (01-01-2023)
Field 01DDP
Penalty Amounts

  1. The law provides for a daily penalty for failure to file a return (determined with regard to any extension of time for filing) or for filing an incomplete return unless failure is due to reasonable cause:

    1. For tax years ending on or after July 30, 1996, the penalty is $20 a day. The maximum penalty may be as much as $10,000 or five percent of gross receipts for the year, whichever is less.

    2. For tax years ending before July 30, 1996, the penalty is $10 a day. The maximum penalty may be as much as $5,000 or five percent of gross receipts for the year, whichever is less.

    3. If the organization has gross receipts exceeding $1,000,000, the law provides for a penalty of $100 a day. The maximum penalty may be as much as $50,000.

  2. Gross receipts are computed by adding together 0410B, 04A12, 04B6, minus 04A6.

3.12.12.33.18.2 (01-01-2023)
Field 01DDP
Invalid Conditions

  1. This Field is invalid if:

    1. It is not numeric.

    2. The last digit is other than zero and the Tax Period is prior to 198712.

3.12.12.33.18.3 (01-01-2023)
Field 01DDP
Correction Procedures

  1. Refer to Line 7 of the Edit Sheet to determine the correct entry. Correct any coding or transcription errors.

  2. If transcribed correctly and penalty was computed by a Revenue Officer or Examination, SSPND 640 and prepare Form 4227. Annotate "cancel to Exam" . DO NOT change the DDP amount unless instructed by the preparer to do so.

3.12.12.33.19 (01-01-2023)

Field 01TRC
Termination Code

  1. Field 01TRC, Termination Code, is located in the right margin of page 1 next to Item F.

3.12.12.33.19.1 (01-01-2023)
Field 01TRC
Invalid Conditions

  1. This Field is invalid if other than:

    • Blank—if Box F in the entity portion of Form 990-PF is not checked.

    • Code 1—if the 507(b)(1)(B) Box F is checked.

3.12.12.33.19.2 (01-01-2023)
Field 01TRC
Correction Procedures

  1. If Box F, 507(b)(1)(B), is not checked, delete Field 01TRC.

  2. If box F, 507(b)(1)(B), is checked and Field 01TRC is blank, enter a "1" in Field 01TRC and SSPND 320.

  3. Follow any instructions provided by Entity when the return is sent back.

3.12.12.33.20 (01-01-2023)

Field 01PSN
Preparer PTIN

  1. Field 01PSN, Tax Preparer PTIN, is transcribed from the preparer PTIN box in the signature portion of the return.

  2. The entries are any combination of numerics except all "zeros" or all "nines" . The first character may be a "P" .

3.12.12.33.20.1 (01-01-2023)
Field 01PSN
Invalid Conditions/
Correction Procedures

  1. Field 01PSN is invalid if the first position is other than numeric or "P" .

  2. Field 01PSN is invalid if the Field is all zeros or all nines or first position is "P" and remaining positions are all zeros or all nines.

  3. Field 01PSN is invalid if other than the first position is not numerics.

  4. Delete the Field. Do not attempt to correct the Field.

3.12.12.33.21 (01-01-2023)

Field 01PEN
Preparer EIN

  1. Field 01PEN, Tax Preparer EIN, is transcribed from the preparer EIN box in the signature portion of the return.

  2. The entries are any combination of numerics except all "zeros" or all "nines" .

3.12.12.33.21.1 (01-01-2023)
Field 01PEN
Invalid Conditions/
Correction Procedures

  1. Field 01PEN is invalid if the Field is all zeros or all nines.

  2. Field 01PEN is invalid if it is not all numerics.

  3. Delete the Field. Do not attempt to correct the Field

3.12.12.33.22 (01-01-2023)

Field 01PPH
Preparer Phone Number

  1. Field 01PPH, Preparer Phone Number, is transcribed from the preparer phone number box in the signature portion of the return.

3.12.12.33.22.1 (01-01-2023)
Field 01PPH
Invalid Conditions/
Correction Procedures

  1. Field 01PPH is invalid if it is not 10 characters and all numeric.

  2. If not 10 characters and numeric delete the Field. Do not attempt to correct the Field

3.12.12.34 (01-01-2023)

Section 02
Data Address Fields

  1. Section 02 contains address changes and the In-Care-of-Name line.

3.12.12.34.1 (01-01-2023)

Section 02
Field Descriptions

  1. Listed below are the Fields contained in Section 02 showing the Field designator, title, location on the return, and maximum length:


    Field    		 Field
    TITLE    		 LOCATION MAX.
    LENGTH
    02CON Care of Name Line Entity Section 35
    02FAD Foreign Address Entity section 35
    02ADD Street Address Entity Section 35
    02CTY City Entity Section 22
    02ST State Entity Section 2
    02ZIP ZIP Code Entity Section 12

3.12.12.34.2 (01-01-2023)

Field 02CON
In Care of Name Line

  1. Field 02CON, In Care of Name Line, is located in the Entity Section of the return.

  2. Field 02CON has 35 positions and the valid characters are alpha, numeric, ampersand, dash, slash or percent.

    Note:

    The first character of the "in-care-of" name must be alpha or numeric.

3.12.12.34.2.1 (01-01-2023)
Invalid Conditions

  1. This Field is invalid if any of the following conditions exist:

    1. The first position is a % sign and the second position is not blank,

    2. The first character of the "in-care-of" name is not alpha or numeric,

    3. There are two consecutive blanks between significant characters.

3.12.12.34.2.2 (01-01-2023)
Correction Procedure

  1. Check for transcription errors and correct as needed.

    If... Then...
    A % (percent) is in the first position,

    1. Verify there is a blank in the second position.

    2. If not blank, enter a blank followed by the "in-care-of" name beginning with an alpha or numeric in Field 02CON.
    A blank is in the first position,

    1. Enter a % sign followed by blank.

    2. Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON.
    The first character of the "in-care-of" name is not alpha or numeric,

    1. Verify "in-care-of" name on return.

    2. Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON
    Two consecutive blanks present between significant characters,

    1. Delete any unnecessary blanks in Field 02CON.
3.12.12.34.3 (01-01-2023)

Field 02FAD
Foreign Address

  1. Field 02FAD is located in the Entity Address Section of the return. This Section will contain data when a foreign address is present on the return. Field 02FAD will not be present on "G" Coded short length returns.

  2. Code & Edit will use //$ to identify the beginning and ending of a foreign country code. For example /EI/$ is edited for Ireland and /GM/$ is edited for Germany.

3.12.12.34.3.1 (01-01-2023)
Field 02FAD
Invalid Conditions

  1. This Field is invalid if any of the following conditions exist:

    1. The Field contains other than alpha, numeric or special characters,

    2. The first position is blank,

    3. Any character follows two consecutive blanks,

    4. There are more than 35 characters present for this Field on the return.

    Note:

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

3.12.12.34.3.2 (01-01-2023)
Field 02FAD
Correction Procedures

  1. 1. Correct all coding and transcription errors.

    If... Then...
    Field 02FAD is present

    1. GETSEC 02

    2. Ensure Field 02CTY contains a foreign country code and Field 02ST contains a "." (period/space)
    A foreign address is not present on the return

    1. SSPND 610

    2. Renumber return to domestic.

  2. If Form 8822 (Change of Address) is attached to the return, compare the name and address information on the Form 8822 to the return.

    If... Then...
    The information is the same Take no action and continue processing.
    The information is different

    1. Detach Form 8822.

    2. Route to Entity Control on Form 4227 or follow local procedures.

    3. Notate on Form 4227, "CHANGE OF ADDRESS PER FORM 8822."

    Note:

    The lead Tax Examiner is required to batch all Forms 8822 daily and send them to Entity Control for expedite processing.
3.12.12.34.4 (01-01-2023)

Field 02ADD
Street Address

  1. Field 02ADD, Street Address, is located in the Entity Section of the return. This section will contain data on non-preaddressed returns when the address change box has been checked.

3.12.12.34.4.1 (01-01-2023)
Field 02ADD
Invalid Conditions

  1. This Field is invalid if any of the following conditions exist:

    1. The street address is present and the first position is blank,

    2. Any character not alphabetic, numeric, blank, hyphen, or slash is present,

    3. There are two consecutive blanks followed by valid characters,

    4. The first position is not alphabetic or numeric.

3.12.12.34.4.2 (01-01-2023)
Field 02ADD
Correction Procedures

  1. Check the screen entry with the entry on the return and attachments. Correct any coding or transcription errors.

  2. If the Field cannot be perfected, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the address only.

3.12.12.34.5 (01-01-2023)

Field 02CTY
City

  1. Field 02CTY, City, is located in the entity section of the return.

3.12.12.34.5.1 (01-01-2023)
Major City Code

  1. Certain cities within each state are designated "Major Cities" and are assigned a special code of two alpha characters.

    1. The Major City Code represents both the city and state.

    2. ISRP will enter the Major City Code as appropriate.

    3. It is transcribed with no intervening blanks and no other characters in the City or State Fields.

3.12.12.34.5.2 (01-01-2023)
Field 02CTY
Invalid Conditions

  1. This Field is invalid if:

    1. Any character not alphabetic or blank is present,

    2. City is present and the first position is blank,

    3. City is present and the second and third positions are blank,

    4. Any characters follow the first two adjoining blanks,

    5. An invalid Major City Code is present,

    6. Fewer than three characters are present unless a valid Major City Code is present.

  2. Refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations, for valid Major City Codes.

3.12.12.34.5.3 (01-01-2023)
Field 02CTY
Correction Procedures

  1. Compare the screen entry with the entry on the return and attachments. Correct any coding or transcription errors.

  2. If unable to correct, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the address only.

3.12.12.34.6 (01-01-2023)

Field 02ST
State

  1. Field 02ST, State, is located in the entity section of the return.

3.12.12.34.6.1 (01-01-2023)
Field 02ST
Invalid Conditions

  1. This Field is invalid if it is not contained in the State Code Table in Document 7475.

3.12.12.34.6.2 (01-01-2023)
Field 02ST
Correction Procedures

  1. Check the Field on the screen with the entry on the return and attachments. Correct any coding or transcription errors.

  2. If unable to perfect, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the address only.

3.12.12.34.7 (01-01-2023)

Field 02ZIP
ZIP Code

  1. Field 02ZIP is the ZIP Code. It is located in the entity section of the return.

3.12.12.34.7.1 (01-01-2023)
Field 02ZIP
Invalid Conditions

  1. This Field is invalid if:

    1. Blank,

    2. The fourth and fifth position are 00.

3.12.12.34.7.2 (01-01-2023)
Field 02ZIP
Correction Procedures

  1. Check the Field on the screen with the entry on the return. Correct any coding or transcription errors.

  2. If a valid ZIP Code is not on the return, check any attachments and envelope. Research INOLE, refer to Document 7475.

  3. If a valid ZIP Code cannot be located, use the first three digits of the ZIP Code for the city or state and 01 for the fourth and fifth digits.

3.12.12.35 (01-01-2024)

Section 03
Field Descriptions

  1. All of the Fields in Section 03 are located in Form 990-PF, Parts VI-A and Part VI-B.

  2. Listed below are the Fields contained in Section 03 showing the Field Designator, title, and location on the return. All Fields are one position:

    Field Field
    TITLE    		 LOCATION ON
    RETURN
    03A1A Influence Campaign Part VI-A Line 1a
    03A2 Activity Part VI-A Line 2
    03A3 Changes Part VI-A Line 3
    03A4B Filed Form 990-T Part VI-A Line 4b
    03A5 Substantial Contraction Part VI-A Line 5
    03A8B Furnished Form 990-PF Part VI-A Line 8b
    03A9 Operating Foundation Part VI-A Line 9
    03A10 Substantial Contributions Part VI-A Line 10
    03A11 Controlling Organization Part VI-A Line 11
    03A12 Direct/Indirect Interest Part VI-A Line 12
    03A13 Comply with Public Inspection Part VI-A Line 13
    03A15 In Lieu of Form 1041 Part VI-A Line 15
    03A16 Interest in or Signature or Other Authority Part VI-A Line 16
    031A1 Sale or Exchange Part VI-B Line 1a(1)
    031A2 Borrow or Lend Part VI-B Line 1a(2)
    031A3 Furnish Goods Part VI-B Line 1a(3)
    031A4 Pay Compensation Part VI-B Line 1a(4)
    031A5 Transfer Part VI-B Line 1a(5)
    031A6 Agree to Pay Part VI-B Line 1a(6)
    03B1B Excepted Acts Part VI-B Line 1b
    03B1C Prior Year Acts Part VI-B Line 1c
    03B2A Undistributed Income Part VI-B Line 2a
    03B2B Applying Provisions Part VI-B Line 2b
    03B3A Interest Part VI-B Line 3a
    03B3B Excess Holdings Part VI-B Line 3b
    03B4A Jeopardize Part VI-B Line 4a
    03B4B Prior Year Jeopardize Part VI-B Line 4b
    035A1 Propaganda Part VI-B Line 5a(1)
    035A2 Influence Election Part VI-B Line 5a(2)
    035A3 Grant Individual Part VI-B Line 5a(3)
    035A4 Grant Organization Part VI-B Line 5a(4)
    035A5 Purpose Other Part VI-B Line 5a(5)
    03B5B Excepted Part VI-B Line 5b
    03B6A Did the Organization Receive Funds Part VI-B, Line 6a
    03B6B Did the Organization Pay Premiums Part VI-B, Line 6b

3.12.12.35.1 (01-01-2023)

Section 03
Invalid Conditions/
Correction Procedures

  1. Correct Question Codes are:

    1. 1— If the "yes" box is checked.

    2. 2— If the "no" box is checked (not valid for Field 03A15, In Lieu of Form 1041).

    3. 3—No-reply to correspondence (Not valid for Field 03A15, In Lieu of Form 1041).

    4. Blank— If neither box is checked, both boxes are checked or "not applicable" .

  2. All Section 03 Fields are invalid if other than listed above.

  3. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.36 (01-01-2023)

Section 04
Field Descriptions

  1. All of the Fields in Section 04 are dollars only and positive or negative.

  2. Listed below are the Fields contained in Section 04 showing the Field Designator, title, and location on the return. All Fields are 12 positions:

    Field Field
    TITLE    		 PART I LOCATION ON RETURN
    04A1 Contributions, Gifts Line 1, Col. (a)
    04A3 Interest on Savings Line 3, Col. (a)
    04A4 Dividends Line 4, Col. (a)
    04A5A Gross Rents Line 5a, Col. (a)
    04A6 Net Gain or Loss Line 6, Col. (a)
    046B Gross Sales Price Amount Line 6(b)
    0410B Cost of Goods Sold Line 10b
    0410C Gross Profit Line 10c, Col. (a)
    04A11 Other Income Line 11, Col. (a)
    04A12 Total Revenue—Per Books Line 12, Col. (a)
    >>>> Total Revenue Per Books Underprint  
    04B12 Total Net Investment Income Line 12, Col. (b)
    04C12 Total Adjusted Net Income Line 12, Col. (c)
    04A13 Compensation of Officers Line 13, Col. (a)
    04A15 Pension Plans, Employee Benefits Line 15, Col. (a)
    0416A Legal Fees Line 16a, Col. (a)
    0416B Accounting Fees Line 16b, Col. (a)
    04A17 Interest Line 17, Col. (a)
    04A19 Depreciation Line 19, Col. (a)
    04A20 Occupancy Line 20, Col. (a)
    04A21 Travel, Conferences and Meetings Line 21, Col. (a)
    04A22 Printing and Publications Line 22, Col. (a)
    04A24 Total Operating—Per Books A Amount Line 24, Col. (a)
    04B24 Total Operating—Per Books B Amount Line 24, Col. (b)
    04D24 Total Operating—Per Books D Amount Line 24, Col. (d)
    04A25 Contributions, Gifts, Grants Line 25, Col. (a)
    04A26 Total Expenses—Per Books Line 26, Col. (a)
    04B26 Total Expenses—Net Line 26, Col. (b)
    04C26 Total Expenses—Adj Net Line 26, Col. (c)
    04D26 Total Expenses—Exempt Line 26, Col. (d)
    0427A Excess of Revenue Line 27a, Col (a)
    >>>> Excess of Revenue Underprint  
    0427B Net Investment Income Line 27b, Col (b)
    >>>> Net Investment Income Underprint  
    0427C Adjusted Net Income Line 27, Col. (c)
    04GR> Total Gross Receipts Computer Field 04A12 plus 046B plus 0410B minus 04A6

3.12.12.36.1 (01-01-2023)

Section 04
Invalid Conditions
Correction Procedures

  1. These Fields are invalid if they are not all numeric or blank.

  2. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.37 (01-01-2023)

Section 05
Field Descriptions

  1. All of the Fields in Section 05 are dollars only and positive or negative.

  2. Listed below are the Fields contained in Section 05 showing the Field Designator, title, and location on the return. All Fields are 12 positions:

    Field Field
    TITLE    		 PART II LOCATION ON RETURN
    05A1 Cash (BOY) Line 1 Col. (a)
    05B1 Cash Non-Interest Line 1 Col. (b)
    05A3 Accounts Receivable (BOY) Line 3 Col. (a)
    05B3 Accounts Receivable (EOY) Line 3 Col. (b)
    05A4 Pledges Received (BOY) Line 4 Col. (a)
    05B4 Pledges Received (EOY) Line 4 Col. (b)
    05A5 Grants Received (BOY) Line 5 Col. (a)
    05B5 Grants Received (EOY) Line 5 Col. (b)
    05A6 Receivables (BOY) Line 6 Col. (a)
    05B6 Receivables (EOY) Line 6 Col. (b)
    05A7 Other Notes and Loans (BOY) Line 7 Col. (a)
    05B7 Other Notes and Loans (EOY) Line 7 Col. (b)
    05A8 Inventories for Sale or Use (BOY) Line 8 Col. (a)
    05B8 Inventories for Sale or Use (EOY) Line 8 Col. (b)
    05A9 Prepaid Expenses and Deferred Charges (BOY) Line 9 Col. (a)
    05B9 Prepaid Expenses and Deferred Charges (EOY) Line 9 Col. (b)
    05A10 Investments-Government (BOY) Line 10a, Col. (a)
    0510A Investments-Government (EOY) Line 10a, Col. (b)
    05B10 Investments-Corporate Stock (BOY) Line 10b, Col. (a)
    0510B Investments-Corporate Stock (EOY) Line 10b, Col. (b)
    05C10 Investments-Corporate Bonds (BOY) Line 10c, Col. (a)
    0510C Investments-Corporate Bonds (EOY) Line 10c, Col. (b)
    05A12 Investments-Mortgage Loans (BOY) Line 12, Col. (a)
    05B12 Investments-Mortgage Loans (EOY) Line 12, Col. (b)
    05A13 Investments-Other (BOY) Line 13, Col. (a)
    05B13 Investments-Other (EOY) Line 13, Col. (b)
    05A14 Land, Buildings, and Equipment Basis (BOY) Line 14, Col. (a)
    05B14 Land, Buildings, and Equipment Basis (EOY) Line 14, Col. (b)
    05A15 Other Assets (BOY) Line 15, Col. (a)
    05B15 Other Assets (EOY) Line 15, Col. (b)
    05B16 Total Assets-Book Value Line 16, Col. (b)
    >>>> Total Assets-Book Value-Underprint  
    05C16 Total Assets—Fair Market Value Line 16, Col. (c)
    05P1I Fair Market Value Box I, Page 1
    05A17 Accounts Payable and Accrued Expenses (BOY) Line 17, Col. (a)
    05B17 Accounts Payable and Accrued Expenses (EOY) Line 17, Col. (b)
    05A18 Grants Payable (BOY) Line 18, Col. (a)
    05B18 Grants Payable (EOY) Line 18, Col. (b)
    05B21 Mortgage and Other Notes Line 21, Col. (b)
    05A22 Other Liabilities (BOY) Line 22, Col. (a)
    05B22 Other Liabilities (EOY) Line 22, Col. (b)
    05B29 Total Liabilities Line 29, Col. (b)
    05B30 Total Fund Net Assets/Balances Line 30, Col. (b)

3.12.12.37.1 (01-01-2023)

Section 05
Invalid Conditions/
Correction Procedures

  1. These Fields must be numeric or blank.

  2. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.38 (01-01-2024)

Section 06
Field Descriptions

  1. All of the Fields in Section 06 are dollars and cents.

  2. All Fields are positive only except Field 06B/R, Tax Due/Overpayment.

  3. Listed below are the Fields contained in Section 06 showing the Field Designator, title, location on the return, and maximum length:

    Field Field
    TITLE    		 PART V LOCATION ON RETURN MAX.
    LENGTH
    0601 Excise Tax Line 1 12
    >>>> Excise Tax Underprint   12
    0602 Tax Under Section 511 Line 2 12
    0604 Subtitle A Tax Line 4 12
    0605 Tax on Investment Income Line 5 13
    >>>> Tax on Investment Income Underprint   13
    0606A ES Tax Credit Line 6a 11
    0606B Tax Withheld at Source Line 6b 11
    0606C Tax Paid with Extension Line 6c 12
    0606D Backup Withholding Line 6d 12
    0607> Total Credits/Payments Computer Line 7 12
    0608 ES Tax Penalty Line 8 11
    06B/R Tax Due/Overpayment Lines 9/10 12
    >>>> Tax Due/Overpayment Underprint   12
    06CRE Credit Elect Line 11 11
    06VT1 Verified Excise Tax ERS Input Only 13
    06VT5 Gross Verified Tax ERS Input Only 13

3.12.12.38.1 (01-01-2024)

Field 0601
Excise Tax

  1. Field 0601, Excise Tax, is located on Form 990-PF, Part V, Line 1.

  2. This Field is invalid if not numeric.

  3. Refer to the return to verify the entry. Correct any coding or transcription errors.

  4. The computer uses Field 0427B, Net Investment Income computer generated, to compute Field 0601 computer generated.

  5. The tax rate for Type of Organization "3" and "6" is as follows:

    • Rate .01—if Field 01RED, 4940 Code, is "3" .

    • Rate .02—if Field 01RED is blank.

  6. The tax rate for Foreign Organizations (Field 01ORG) "4" , "5" , "7" or "8" ) is as follows:

    • Rate .04—if Field 01ORG is "4" or "7" .

    • Field 0601 is zero if Field 01ORG is "5" or "8" .

3.12.12.38.2 (01-01-2024)

Field 0602
Tax Under Section 511

  1. Field 0602, Tax Under Section 511, is located on Form 990-PF, Part V, Line 2.

  2. This tax is valid for Organization "3" and "6" and is used to compute Field 0605, Total Gross Tax.

  3. This Field is invalid if not numeric.

  4. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.38.3 (01-01-2024)

Field 0604
Subtitle A Tax

  1. Field 0604, Subtitle A Tax, is located on Form 990-PF, Part V, Line 4.

  2. This Tax is valid for Organization "3" and "6" and is used to compute Field 0605, Total Gross Tax.

  3. This Field is invalid if not numeric.

  4. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.38.4 (01-01-2024)

Field 0605
Total Gross Tax

  1. Field 0605, Total Gross Tax, is located on Form 990-PF, Part V, Line 5.

  2. Field 0605, Total Gross Tax Underprint, is the sum of

    1. Field 0601, Excise Tax, plus

    2. Field 0602, Tax Under Section 511, minus

    3. Field 0604, Subtitle A Tax.

  3. This Field is invalid if not numeric.

  4. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.38.5 (01-01-2024)

Field 0606A
Estimated Tax Payments

  1. Field 0606A, Estimated Tax Payments, is located on Form 990-PF, Part V, Line 6a.

  2. This Field is used to compute Field 06B/R, Tax Due/Overpayment. Accept the amount shown on the return.

  3. This Field is invalid if not numeric.

  4. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.38.6 (01-01-2024)

Field 0606B
Tax Withheld at Source

  1. Field 606B, Tax Withheld at Source , is located on Form 990-PF, Part V, Line 6b.

  2. This Field is invalid if not numeric.

  3. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.38.7 (01-01-2024)

Field 0606C
Tax Paid with Extension

  1. Field 0606C, Tax Paid-with Extension , is located on Form 990-PF, Part V, Line 6c.

  2. This Field is used to compute Field 06B/R, Tax Due/Overpayment. Accept the amount shown on the return.

  3. This Field is invalid if not numeric.

  4. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.38.8 (01-01-2024)

Field 0606D
Backup Withholding

  1. Field 0606D, Backup Withholding, is located on Form 990-PF, Part V, Line 6d.

  2. This Field is used to compute Field 06B/R, Tax Due/Overpayment.

  3. Correct from Form 1099, W-2, etc.

  4. This Field is invalid if not numeric.

  5. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.38.9 (01-01-2023)

Field 0607>
Total Credits/Payments Computer

  1. Field 0607>, Total Credits/Payment Computer, is the total of Field 0606A, Estimated Tax Credit, Field 0606B, Tax Withheld at Source, Field 0606C, Tax Paid With Extension, and Field 0606D, Backup Withholding.

3.12.12.38.10 (01-01-2024)

Field 0608
Estimated Tax Penalty

  1. Field 0608, Estimated Tax Penalty, is located on Form 990-PF, Part V, Line 8.

  2. This Field is invalid if not numeric.

  3. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.38.11 (01-01-2024)

Field 06B/R
Tax Due/Overpayment

  1. Field 06B/R, Tax Due/Overpayment , is located on Form 990-PF, Part V, Line 9 or 10.

  2. Tax Due/Overpayment generated computation is:

    • Field 0605, minus

    • Field 0606A, minus

    • Field 0606B, minus

    • Field 0606C, minus

    • Field 0606D, plus

    • Field 0608.

  3. This Field is invalid if not numeric.

  4. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.38.12 (01-01-2024)

Field 06CRE
Credit Elect

  1. Field 06CRE, Credit Elect, is located on Form 990-PF. Part V, Line 11.

  2. This Field is invalid if not numeric.

  3. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.38.13 (01-01-2023)

Field 06VT1
Verified Excise Tax

  1. Field 06VT1, Verified Excise Tax, is for ERS input only. The Field is used when manual computation of the tax is required.

  2. This Field is invalid if not numeric.

3.12.12.38.14 (01-01-2023)

Field 06VT5
Gross Verified Tax

  1. Field 06VT5, Gross Verified Tax, is for ERS input only. The Field is used when manual computation of the tax is required.

  2. This Field is invalid if not numeric.

3.12.12.39 (01-01-2024)

Section 07
Field Descriptions

  1. All of the Fields in Section 07 are dollars only and positive or negative.

  2. Listed below are the Fields contained in Section 07 showing the Field Designator, title, and location on the return. All Fields are 12 positions:

    Field Field
    TITLE    		 LOCATION
    ON RETURN
    07X1D Total Fair Market Value of Assets not used Part IX, Line 1d
    07X5 Net-Value Non Charitable Assets Part IX, Line 5
    07X6 Minimum Investment Part IX, Line 6
    >>>> Minimum Investment Underprint  
    07D Distributable Amount Part X, Line 7
    07E Undistributed Income Part XII, Line 6f, Col. (d)

3.12.12.39.1 (01-01-2023)

Section 07
Invalid Conditions/
Correction Procedures

  1. All Fields must be numeric or blank.

  2. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.40 (01-01-2024)

Sections 08 through 11

  1. All Fields are dollars only and positive or negative.

  2. All Fields are located on Form 990-PF, Part XIII.

  3. Listed below are the Fields contained in Sections 08 through 11 showing the Field Designator, title, and location on the return. All Fields are 12 positions:

    Note:

    0, -, none or N/A are an acceptable entry. If present, enter a 1 in Fields 08A, 08E, 09A and 09E.

3.12.12.40.1 (01-01-2024)

Section 08
Field Descriptions

  1. Section 08:

    Field Field
    TITLE    		 PART XIII
    LOCATION
    08A Adjusted Net Income-Col. a Line 2a Col. (a)
    08B Adjusted Net Income-Col. b Line 2a Col. (b)
    08C Adjusted Net Income-Col. c Line 2a Col. (c)
    08D Adjusted Net Income-Col. d Line 2a Col. (d)
    08E Adjusted Net Income-Total Line 2a Col. (e)
    >>>> Adjusted Net Income-Total Underprint  
    08F Qualifying Distributions-Col. a Line 2e Col. (a)
    08G Qualifying Distributions-Col. b Line 2e Col. (b)
    08H Qualifying Distributions-Col. c Line 2e Col. (c)
    08I Qualifying Distributions-Col. d Line 2e Col. (d)
    08J Qualifying Distributions-Total Line 2e Col. (e)
    >>>> Qualifying Distributions-Total Underprint  

3.12.12.40.2 (01-01-2024)

Section 09
Field Descriptions

  1. Section 09:

    Field Field
    TITLE    		 PART XIII
    LOCATION
    09A Value of Assets-Col. a Line 3a(1) Col. (a)
    09B Value of Assets-Col. b Line 3a(1) Col. (b)
    09C Value of Assets-Col. c Line 3a(1) Col. (c)
    09D Value of Assets-Col. d Line 3a(1) Col. (d)
    09E Value of Assets-Total Line 3a(1) Col. (e)
    >>>> Value of Assets-Total Underprint  
    09F Qualifying Assets-Col. a Line 3a(2) Col. (a)
    09G Qualifying Assets-Col. b Line 3a(2) Col. (b)
    09H Qualifying Assets-Col. c Line 3a(2) Col. (c)
    09I Qualifying Assets-Col. d Line 3a(2) Col. (d)
    09J Qualifying Assets-Total Line 3a(2) Col. (e)
    >>>> Qualifying Assets-Total Underprint  

3.12.12.40.3 (01-01-2024)

Section 10
Field Descriptions

  1. Section 10:

    Field Field
    TITLE    		 PART XIII
    LOCATION
    10A Endowment Alternative Test-Col. a Line 3b Col. (a)
    10B Endowment Alternative Test-Col. b Line 3b Col. (b)
    10C Endowment Alternative Test-Col. c Line 3b Col. (c)
    10D Endowment Alternative Test-Col. d Line 3b Col. (d)
    10E Endowment Alternative Test-Total Line 3b Col. (e)
    >>>> Endowment Alternative Test-Total Underprint  

3.12.12.40.4 (01-01-2024)

Section 11
Field Descriptions

  1. Section 11:

    Field Field
    TITLE    		 PART XIII
    LOCATION
    11A Total Support/Gross-Col. a Line 3c(1) Col. (a)
    11B Total Support/Gross-Col. b Line 3c(1) Col. (b)
    11C Total Support/Gross-Col. c Line 3c(1) Col. (c)
    11D Total Support/Gross-Col. d Line 3c(1) Col. (d)
    11E Total Support/Gross- Total Line 3c(1) Col. (e)
    >>>> Total Support/Gross-Total Underprint  
    11F Support from General Public-Col. a Line 3c(2) Col. (a)
    11G Support from General Public-Col. b Line 3c(2) Col. (b)
    11H Support from General Public-Col. c Line 3c(2) Col. (c)
    11I Support from General Public-Col. d Line 3c(2) Col. (d)
    11J Support from General Public-Total Line 3c(2) Col. (e)
    >>>> Support from General Public-Total Underprint  
    11K Gross Investment Income-Col. a Line 3c(4) Col. (a)
    11L Gross Investment Income-Col. b Line 3c(4) Col. (b)
    11M Gross Investment Income-Col. c Line 3c(4) Col. (c)
    11N Gross Investment Income-Col. d Line 3c(4) Col. (d)
    11O Gross Investment Income-Total Line 3c(4) Col. (e)
    >>>> Gross Investment Income-Total Underprint  

3.12.12.40.5 (01-01-2023)

Section 08 through 11
Invalid Conditions/
Correction Procedures

  1. Any Field not all numeric or blank is invalid.

  2. Refer to the return to correct any coding or transcription errors.

3.12.12.41 (01-01-2024)

Section 12
Field Descriptions

  1. All of the Fields in Section 12 are located on Form 990-PF Part XVI.

  2. Listed below are the Fields contained in Section 12 showing the Field Designator, title, and location on the return. All Fields are 1 position

    Field Field
    TITLE    		 LOCATION
    ON RETURN
    12A1 Transfers of Cash Part XVI
    Line 1a(1)
    12A2 Transfers of Other Assets Part XVI
    Line 1a(2)
    121B1 Sale of Assets Part XVI
    Line 1b(1)
    121B2 Purchase of Assets Part XVI
    Line 1b(2)
    121B3 Rental of Facilities Part XVI
    Line 1b(3)
    121B4 Reimbursements Arrangements Part XVI
    Line 1b(4)
    121B5 Loans and Loan Guarantees Part XVI
    Line 1b(5)
    121B6 Performance of Services Part XVI
    Line 1b(6)
    121C Sharing of Facilities Part XVI
    Line 1c
3.12.12.41.1 (01-01-2023)

Section 12
Invalid Conditions/
Correction Procedures

  1. Valid codes for all Fields in this section are:

    • Blank If neither box is checked or not applicable.

    • Code 1 If "yes" box is checked.

    • Code 2 If "no" box is checked.

    • Code 3 If both boxes are checked.

  2. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.42 (01-01-2024)

Section 13
Field Descriptions

  1. All of the Fields in Section 13 are located on Form 990-PF Part XV-A.

  2. Listed below are the Fields contained in Section 13 showing the Field Designator, title, and location on the return. All Fields are 12 positions:

    Field Field
    TITLE    		 LOCATION
    ON RETURN
    13D1A Program Service A (d) Part XV-A
    Line 1a Col. (d)
    13E1A Program Service A (e) Part XV-A
    Line 1a Col. (e)
    13D1B Program Service B (d) Part XV-A
    Line 1b Col. (d)
    13E1B Program Service B (e) Part XV-A
    Line 1b Col. (e)
    13D1C Program Service C (d) Part XV-A
    Line 1c Col. (d)
    13E1C Program Service C (e) Part XV-A
    Line 1c Col. (e)
    13D1D Program Service D (d) Part XV-A
    Line 1d Col. (d)
    13E1D Program Service D (e) Part XV-A
    Line 1d Col. (e)
    13D1E Program Service E (d) Part XV-A
    Line 1e Col. (d)
    13E1E Program Service E (e) Part XV-A
    Line 1e Col. (e)
    13D1F Program Service F (d) Part XV-A
    Line 1f Col. (d)
    13E1F Program Service F (e) Part XV-A
    Line 1f Col. (e)
    13D1G Program Service G (d) Part XV-A
    Line 1g Col. (d)
    13E1G Program Service G (e) Part XV-A
    Line 1g Col. (e)
    13D2 Membership Dues and Assessments (d) Part XV-A
    Line 2 Col. (d)
    13E2 Membership Dues and Assessments (e) Part XV-A
    Line 2 Col. (e)
    13D3 Invest on Savings and Temporary Cash (d) Part XV-A
    Line 3 Col. (d)
    13E3 Invest on Savings and Temporary Cash (e) Part XV-A
    Line 3 Col. (e)
    13D4 Dividends and Interest from Securities (d) Part XV-A
    Line 4 Col. (d)
    13E4 Dividends and Interest from Securities (e) Part XV-A
    Line 4 Col. (e)
    13D5A Net Rental Income from Debt-finances Property (d) Part XV-A
    Line 5a Col. (d)
    13E5A Net Rental Income from Debt-finances Property (e) Part XV-A
    Line 5a Col. (e)
    13D6 Net Rental Income or Loss from Personal Property (d) Part XV-A
    Line 6 Col. (d)
    13E6 Net Rental Income or Loss from Personal Property (e) Part XV-A
    Line 6 Col. (e)
    13D7 Other Investment Income (d) Part XV-A
    Line 7 Col. (d)
    13E7 Other Investment Income (e) Part XV-A
    Line 7 Col. (e)
    13D8 Gain or Loss from Sales of Assets (d) Part XV-A
    Line 8 Col. (d)
    13E8 Gain or Loss from Sales of Assets (e) Part XV-A
    Line 8 Col. (e)
    13D9 Net Income/Loss from Special Events (d) Part XV-A
    Line 9 Col. (d)
    13E9 Net Income/Loss from Special Events (e) Part XV-A
    Line 9 Col. (e)
    13D10 Gross Profit/Loss from Sales of Inventory (d) Part XV-A
    Line 10 Col. (d)
    13E10 Gross Profit/Loss from Sales of Inventory (e) Part XV-A
    Line 10 Col. (e)

3.12.12.42.1 (01-01-2023)

Section 13
Invalid Conditions/
Correction Procedures

  1. These Fields must be numeric or blank and Dollars Only, (+/-) Positive or Negative.

  2. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.43 (01-01-2023)

Section 20
Field Descriptions

  1. The Fields in Section 20 are located on Form 990-PF Part I

  2. Listed below are the Fields contained in Section 20 showing the Field Designator, Title, Location on the return and Field Length.

    Field Field
    TITLE    		 LOCATION
    ON RETURN    		 MAX - LENGTH
    2011 Net 965 Tax Liability Part I column (d) line 1. 15
    20IND Form 965-B Part I Indicator Part I additional information 1

3.12.12.43.1 (01-01-2023)

Section 20
Invalid Conditions/
Correction Procedures

  1. Field 2011 must be numeric or blank and Dollars Only, and (+) Positive only.

  2. Field 20IND must be either "1" for additional information with the return or blank if none.

  3. Refer to the return to verify the entry. Correct any coding or transcription errors.

3.12.12.44 (01-01-2023)

Form 990-PF
Math/Consistency Errors Priority IV

  1. A priority IV error will display whenever the contents of one Field is inconsistent with another Field or when the math computation is incorrect.

  2. These errors will be assigned a specific Error Code and will be displayed in ascending Error Code order.

  3. The screen display will show the error code assigned and all Fields needed to make the necessary correction.

  4. The Field labeled "CL" will be displayed, for the entry of a Clear Field, on records where the possibility that a change or correction may not be needed. All coding and transcription errors must be corrected, and all IRM procedures must be applied BEFORE entering a "C" in this Field.

  5. All errors must be resolved by either:

    1. Correcting the error or,

    2. Entering a Clear Field or,

    3. Entering a TPNC. (See Exhibit 3.12.12-20 for a list of valid codes for Form 990-PF), or

3.12.12.44.1 (01-01-2023)

Error Code 010

  1. Error Code 010 displayed Fields are:

    RMIT> Remittance
    01EIN Employer Identification Number
    01NC Name Control
    01TXP Tax Period
    01CAF CAF Code
    01RCD Received Date
    01CCC Computer Condition Code
    01ORG Organization Code
    01PIC Penalty Interest Code
    01ADC Audit Code
    01FNC Foundation Code
    01SHB Schedule B Indicator
    01COR Correspondence Received Date
    01IRI IRI Code
    01CRD Correspondence Indicator
    01RED 4940 Code
    01XV3 Part XV Line 3b
    01DDP Daily Delinquency Penalty
    01TRC Termination Code

  2. "Any Section other than 01 is present" .

3.12.12.44.1.1 (01-01-2023)
Error Code 010
Invalid Conditions

  1. Error Code 010 will generate when Computer Condition Code, CCC, "G" is present and entries other than 01EIN, 01NC, 01TXP, 01CCC and 01RCD are present.

3.12.12.44.1.2 (01-01-2023)
Error Code 010
Correction Procedures

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

  2. Compare the displayed Field with the return and attachment. If incorrect, overlay the screen with the correct information.

  3. Determine if CCC "G" was input correctly:

    Note:

    See IRM 3.12.38.5.17.1 for additional instructions for determining an amended return.

    If... Then...
    CCC "G" was entered correctly, 1. DLSEC to delete all sections except Section 01.
    2. Delete the invalid entries that are present in Section 01. GTSEC 01 if necessary.
    CCC "G" was entered incorrectly, 1. Enter all necessary data.
    2. Ensure that Section 01 Fields are correct.
    3. Delete the "G" in Field 01CCC.

3.12.12.44.2 (01-01-2023)

Error Code 702

  1. Error Code 702 displayed Fields are:

    01CCC Computer Condition Code
    01CRD Correspondence Received Date
    01COR Correspondence Indicator
    01IRI Incomplete Return Code
    01RDD> Return Due Date (Generated)

3.12.12.44.2.1 (01-01-2023)
Error Code 702
Invalid Conditions

  1. Field 01IRI is present and Field 01COR is not present.

  2. Field 01COR is "21" , "22" , "23" or "24" and Field 01IRI is not present.

  3. Field 01COR is "11" or "21" and Field 01CRD is not present.

3.12.12.44.2.2 (01-01-2023)
Error Code 702
Correction Procedures

  1. Correct any coding or transcription errors.

  2. For non-IRI items, verify correspondence was required.

    1. If not required, delete Field 01COR.

    2. If correspondence was required and the response was received, enter the response date in Field 01CRD and delete Computer Condition Code "3" if present.

    3. If Incomplete Reply, enter "3" in Field 01CCC, and "12" or "13" as applicable in Field 01COR.

    4. If No Reply, enter "3" in Field 01CCC and "14" in Field 01COR.

3.12.12.44.3 (01-01-2023)

Error Code 704

  1. Error Code 704 displayed Fields are:

    01CCC Computer Condition Code
    01CRD Correspondence Received Date
    01COR Correspondence Indicator
    01IRI IRI Code
    01RDD> Return Due Date (Generate)

3.12.12.44.3.1 (01-01-2023)
Error Code 704
Invalid Conditions

  1. Field 01COR is "12" , "13" , "14" , "22" , "23" or "24" and Field 01CCC "3" is not present.

  2. Field 01COR is "11" or "21" and Field 01CCC "3" is present.

3.12.12.44.3.2 (01-01-2023)
Error Code 704
Correction Procedures

  1. Correct any coding or transcription errors.

  2. For non-IRI items, verify correspondence was needed.

    1. If not required, delete Field 01CRD and Field 01CCC "3" .

    2. If the item was required, cancel the DLN and send the return back to the filer..

  3. For IRI items, verify the item was required.

    1. If not required, delete Field 01CRD and Field 01CCC "3" .

  4. If required, cancel the DLN and send the return back to the filer.

3.12.12.44.4 (01-01-2023)

Error Code 705

  1. Error Code 705 displayed Fields are:

    01SHB Schedule B Indicator
    01IRI Incomplete return Item
    04A1 Contributions, Gifts

3.12.12.44.4.1 (01-01-2023)
Error Code 705
Invalid Conditions

  1. Field 01SHB, Schedule B Indicator, is blank, Field 04A1, Contributions and Gifts, is $5,000.00 or greater and the tax period is 200112 and subsequent.

3.12.12.44.4.2 (01-01-2024)
Error Code 705
Correction Procedures

  1. Correct any coding or transcription errors.

    Note:

    We will no longer accept a substitute Schedule B. Schedule B must be complete. A Schedule B must include at least one name and amount in Part I over $5,000.00. "0" , "dash" , "N/A" or "not liable" are acceptable entries. Anonymous is acceptable for the name. Check Schedule B, Page 1 to see if any of the Special rules Boxes are checked and applicable.

    Note:

    If the third box under special rules is checked with an amount present on the line, accept it as a complete Schedule B. A Sponsor can be considered the same as a Contributor.

    Note:

    If Form 990–PF, Part VI-A, line 10 is checked yes and name(s) and amount(s) are written on that line that matches the amount on Part I, line 1, accept as the Schedule B.

    If And Then
    Tax Period is prior to 200112 Anonymous is acceptable for the name Blank Field 01SHB
    Tax Period is 200112 and subsequent Schedule B is attached and Line 1 (F-990PF) is $5,000.00 or greater Enter "1" in Field 01SHB
    Tax Period is 200112 and subsequent Schedule B box on line 2 is not checked, Schedule B is not attached and Line 1 is $5,000.00 or greater Correspond, if no-reply, Enter "2" in Field 01SHB and "50" in Field 01IRI
    Line 1 (F-990PF) is blank or less than $5,000.00 Schedule B box on line 2 is or is not checked Blank Field 01SHB
    Line 1 (F-990PF) is $5,000.00 or greater Schedule B is attached and complete Enter "1" in Field 01SHB
    Line 1 (F-990PF) is $5,000.00 or greater Schedule B box on line 2 is checked, Schedule B is not attached Enter "2" in Field 01SHB
3.12.12.44.5 (01-01-2023)

Error Code 706

  1. Error Code 706 displayed Fields are:

    01TXP Tax Period
    01RCD Received Date
    01DDP Daily Delinquency Penalty
    01RDD> Return Due Date (Generated)

3.12.12.44.5.1 (01-01-2023)
Error Code 706
Invalid Conditions

  1. Field 01DDP is present and Field 01RCD is on or before Field 01RDD>.

3.12.12.44.5.2 (01-01-2023)
Error Code 706
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Verify Field 01RCD is correct.

    1. If the Received Date is correct and DDP was computed by the taxpayer, delete the entry in Field 01DDP.

    2. If Field 01DDP was computed by a Revenue Officer or Examination, SSPND 370 and attach Form 4227. Annotate on Form 4227 "timely filed return with penalty" .

3.12.12.44.6 (01-01-2023)

Error Code 708

  1. Error Code 708 displayed Fields are:

    01CCC Computer Condition Code
    01DDP Daily Delinquency Penalty

3.12.12.44.6.1 (01-01-2023)
Error Code 708
Invalid Conditions

  1. CCC "V" and Field 01DDP are present.

3.12.12.44.6.2 (01-01-2023)
Error Code 708
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If a statement is attached showing that the filer has reasonable cause and DDP was not computed by a Revenue Officer or Examination, delete the entry in Field 01DDP.

  3. If Field 01DDP was computed by a Revenue Officer or Examination, SSPND 370 and attach Form 4227. Annotate on Form 4227 "DDP with reasonable cause" .

  4. If the filer has not shown reasonable cause for filing late, delete CCC "V" .

3.12.12.44.7 (01-01-2023)

Error Code 710

  1. Error Code 710 displayed Fields are:

    01ORG Organization Code
    01RED 4940 Code
    01FNC Foundation Code

3.12.12.44.7.1 (01-01-2023)
Error Code 710
Invalid Conditions

  1. Field 01RED is "2" and Field 01FNC is not "02" .

  2. Field 01RED is "3" and Field 01FNC is not "03" , "04" or "00" .

3.12.12.44.7.2 (01-01-2023)
Error Code 710
Correction Procedures

  1. Correct any coding or transcription errors. See IRM 3.12.12.31.16 and 3.12.12.31.9 for correct coding of Field 01RED and Field 01FNC.

  2. Research INOLE to verify the entry in Field 01FNC.

  3. If Field 01RED is "2" , Field 01FNC must be "02" .

  4. If Field 01RED is "3" , Field 01FNC must be "03" , "04" or "00 " .

  5. If Field 01RED and Field 01FNC do not match, SSPND 320 to Entity. Attach Form 4227 with 4940 Foundation Code in the remarks.

  6. When Rejects receives back from Entity, send applicable TPNC.

3.12.12.44.8 (01-01-2023)

Error Code 712

  1. Error Code 712 displayed Fields are:

    01ORG Organization Code
    03A15 In Lieu of Form 1041

3.12.12.44.8.1 (01-01-2023)
Error Code 712
Invalid Conditions

  1. Field 03A15 is present and Field 01ORG is "6" , "7" or "8" .

3.12.12.44.8.2 (01-01-2023)
Error Code 712
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 03A15 must be blank or "1" :

    Note:

    If research is done and the Subsection on INOLE is different than what the filer has indicated, change the Subsection and ORG Code to match INOLE.

    1. Blank—if box for Question 15, Section 4947(a)(1)C Trusts, filing this form in lieu of Form 1041) is not checked.

    2. Code 1—if box is checked and Field 01ORG (Type of Organization Code) is "3" , "4" or "5" .

  3. If Field 03A15 is correct, correct Field 01ORG, Organization Code.

  4. If Field 01ORG is correct, delete Field 03A15.

3.12.12.44.9 (01-01-2023)

Error Code 714

  1. Error Code 714 displayed Fields are:

    01TXP Tax Period
    01ORG Organization Code
    0601 Excise Tax
    >>>> Excise Tax Underprint
    0602 Tax Under Section 511

3.12.12.44.9.1 (01-01-2023)
Error code 714
Invalid Conditions

  1. Field 0602 is present and Field 01ORG is "4" , "5" , "7" or "8" .

3.12.12.44.9.2 (01-01-2023)
Error Code 714
Correction Procedures

  1. Correct any transcription errors.

  2. If the box "Other Taxable Private Foundation" (Box H) is checked and Field 0602 is transcribed correctly, change Field 01ORG to "3" or "6" as applicable.

  3. If Field 01ORG is correct (Box 4947(a)(1) is not checked), enter amount from Field 0602 in Field 0601, and delete Field 0602.

3.12.12.44.10 (01-01-2023)

Error Code 716

  1. Error Code 716 displayed Fields are:

    01TXP Tax Period
    01ORG Organization Code
    0601 Excise Tax
    0604 Subtitle A Tax

3.12.12.44.10.1 (01-01-2023)
Error Code 716
Invalid Conditions

  1. Field 0604 is present and Field 01ORG is "4" , "5" , "7" or "8" .

3.12.12.44.10.2 (01-01-2023)
Error Code 716
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If Field 01ORG is correct (Box 4947(a)(1) is not checked), enter amount from Field 0604 to Field 0601 and delete Field 0604.

3.12.12.44.11 (01-01-2023)

Error Code 718

  1. Error Code 718 displayed Fields are:

    01TXP Tax Period
    01ORG Organization Code
    01RED 4940 Code

3.12.12.44.11.1 (01-01-2023)
Error Code 718
Invalid Conditions

  1. Field 01RED is present and Field 01ORG is "4" , "5" , "7" or "8" .

3.12.12.44.11.2 (01-01-2023)
Error Code 718
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If Field 01ORG is correct, delete Field 01RED.

3.12.12.44.12 (01-01-2023)

Error Code 720

  1. Error Code 720 displayed Fields are:

    01ORG Organization Code
    01RED 4940 Code
    04B26 Total Expenses-Net Investment

3.12.12.44.12.1 (01-01-2023)
Error Code 720
Invalid Conditions

  1. Field 04B26 is present and Field 01ORG is "4" or "7" .

3.12.12.44.12.2 (01-01-2023)
Error Code 720
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If Field 01ORG is "4" or "7" and Field 01RED is correct and:

    IF THEN
    Box D1 or D2 is checked, Send the return back to the filer for clarification.
    Box D1 or D2 is not checked, Research INOLE for a domestic address. If one is found, change Field 01ORG to "3" . If one is not found, send the return back to the filer.

3.12.12.44.12.3 (01-01-2023)
Error Code 720
Reject Correction Procedures

  1. See IRM 3.12.12.41.26.2.

  2. If "Reply" to correspondence is received, correct Field 01ORG and 04B26 as appropriate.

3.12.12.44.13 (01-01-2023)

Error Code 722

  1. Error Code 722 displayed Fields are:

    CL Clear Field
    O1RED 4940 Code
    03A9 Operating Foundation
    01IRI Incomplete Return Item
    0427C Adjusted Net Income
    07D Distributable Amount
    "SECTIONS 09, 10, 11 NOT PRESENT" .

3.12.12.44.13.1 (01-01-2023)
Error Code 722
Invalid Conditions

  1. Section 08 is present and either Section 09, 10 or 11 is not present.

3.12.12.44.13.2 (01-01-2024)
Error Code 722
Correction Procedures

  1. Correct any coding or transcription errors. There must be a positive entry in Fields 08A and 08E. If either Field 8A or 08E is negative, enter $1 in the applicable Field. Do not clear Error Code until an entry has been made in the appropriate Sections 08-11.

  2. If Part XII is blank, missing or incomplete, enter IRI Code 14 and correspond. If no reply to correspondence, follow the no reply procedures in 3.12.12-12.

  3. If Field 01RED, 4940 Code, is "2" or Field 03A9, Part VI-A, Question 9 (Operating Foundation), is "1" :

    1. Research INOLES. If Foundation Code is not "02" , delete Field 01RED.

    2. If you change Field 01RED to 2, you must also change Field 03A9 to 1.

  4. If Foundation Code is "02" or "03 " , Part XIII must be completed with entries in Section 9, 10, or 11. If not, send the return back to the filer for Part XIII.

  5. Entries of "0" (zero), "N/A" (not applicable) or "-" (dash) in all lines are acceptable when Part XIII is required to be complete. Enter "1" in Fields 08A, 08E, 09A and 09E.

3.12.12.44.13.3 (01-01-2023)
Error Code 722
Reject Correction Procedures

  1. See IRM 3.12.12.41.26.2.

  2. If "Reply" to correspondence is received, correct appropriate Fields.

  3. If "No Reply" to correspondence is received, follow the "No Reply" instructions in Exhibit 3.12.12-12.

3.12.12.44.14 (01-01-2023)

Error Code 724

  1. Error Code 724 displayed Fields are:

    O1RED 4940 Code
    0601 Excise Tax

3.12.12.44.14.1 (01-01-2023)
Error Code 724
Invalid Conditions

  1. Field 01RED is "2" and Field 0601 is present.

3.12.12.44.14.2 (01-01-2023)
Error Code 724
Correction Procedures

  1. Correct any coding or transcription errors.

  2. For coding instructions for Field 01RED, see IRM 3.12.12.31.16.2.

  3. If Field 01RED is "2" , delete Field 01RED.

3.12.12.44.15 (01-01-2023)

Error Code 728

  1. Error Code 728 displayed Fields are:

    CL Clear Field
    01CCC Computer Condition Codes
    01COR Correspondence Indicator
    01IRI IRI Code
    05B16 Total Assets Book Value
    05B23 Total Liabilities
    05B30 Total Net Assets/Balances
    05C16 Total Assets-Fair Market Value
    "SECTION 05 NOT PRESENT"

3.12.12.44.15.1 (01-01-2023)
Error Code 728
Invalid Conditions

  1. Field 01COR is blank, "11" or "21" and Fields 05B16, 05B23, and 05B30 are blank.

  2. Field 01COR is blank, "11" or "21" and Field 05C16 is blank.

3.12.12.44.15.2 (01-01-2024)
Error Code 728
Correction Procedures

  1. Compare the return Part II and display and correct any differences or transcription errors.

  2. For Fields 05B16, 05B23, 05B30:

    1. If Column (b) entries are "0" (zero), "-" (dash), or "none" enter a "C" in the Clear Field

    2. If Field 05B30 has an amount and Field 05B16 is blank, enter the amount from Field 05B30 in Field 05B16 if Part II, Lines 1 through 15 are blank.

    3. If Field 05B30 is blank do the following in the order below:
      Line 16 minus Line 23.
      Edit amount from item I, Entity Section into Field 05B30.
      Add Lines 24 through 26 or Lines 27 through 29.
      Correspond if Column B, Lines 1 through 31 are blank.

    4. If Part II, Column (b) is blank, send the return back to the filer for Part II, Column (b) .

  3. For Field 05C16:

    1. If Column (c) entries are "0" (zero), "-" (dash) or "none" , enter a "C" in the Clear Field

    2. If Part II, Column (c) is blank, enter in Field 05C16 the amount from Item I, Page 1, if Lines 1-15 in Column (c), Page 2 are blank.

    3. Otherwise, if Part VI-A, Line 7 is "yes" , send the return back to the filer for Part II, Column (c).

  4. If "LTD" or "Limited" is annotated in the return or attachments, do not send the return back to the filer. Enter a "C" in the Clear Field

3.12.12.44.15.3 (01-01-2023)
Error Code 728
Reject Correction Procedures

  1. See IRM 3.12.12.41.29.2.

  2. If "No Reply" to correspondence, follow the "No Reply" instructions in Exhibit 3.12.12-12.

3.12.12.44.16 (01-01-2023)

Error Code 730

  1. Error Code 730 displayed Fields are:

    01TXP Tax Period
    01RCD Received Date
    01DDP Daily Delinquency Penalty
    >>>> Daily Delinquency Penalty Underprint
    01RDD> Return Due Date (Generated)
    04GR> Total Gross Receipts (Generated)
    04A6 Net Gain or Loss
    0410B Cost of Good Sold
    04A12 Total Revenue-Per Books
    046B Gross Sale Price Amount
    "SECTION 04 NOT PRESENT"

3.12.12.44.16.1 (01-01-2023)
Error Code 730
Invalid Conditions

  1. Tax Period is 198712 or subsequent and Field 01DDP is greater than Field 01DDP computer.

  2. Tax Period is 198712 or subsequent and Field 01DDP is present and Section 04 is not present.

3.12.12.44.16.2 (01-01-2023)
Error Code 730
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If Field 01DDP was computed by a Revenue Officer or Examination, SSPND 370 and attach Form 4227 for contact with the preparer of the penalty.

  3. If the amount was transcribed correctly and the taxpayer computed the amount, enter the underprint amount in Field 01DDP.

3.12.12.44.17 (01-01-2023)

Error Code 732

  1. Error Code 732 displayed Fields are:

    04A1 Contributions, Gifts
    04A3 Interest on Savings
    04A4 Dividends
    04A5A Gross Rents
    04A6 Net Gain or Loss
    0410C Gross Profit
    04A11 Other Income
    04A12 Total Revenue-Per Books
    >>>> Total Revenue-Per Books Underprint

3.12.12.44.17.1 (01-01-2023)
Error Code 732
Invalid Conditions

  1. Field 04A12 differs from Field 04A12 computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.12.44.17.2 (01-01-2023)
Error Code 732
Correction Procedures

  1. Compare the return Part 1, Column (a), Lines 1-12 to display and correct any differences.

    • If Line 12 is the only amount and Lines 1, 3, 4, 5a, 6a, 10c, and 11 are blank, enter the amount from Field 04A12 into Field 04A11, Other Income.

    • If no differences, enter the underprint amount in Field 04A12.

3.12.12.44.18 (01-01-2023)

Error Code 734

  1. Error Code 734 displayed Fields are:

    04A12 Total Revenue-per Books
    04A26 Total Expenses-Per Books
    0427A Excess of Revenue
    >>>> Excess of Revenue Underprint

3.12.12.44.18.1 (01-01-2023)
Error Code 734
Invalid Conditions

  1. Field 0427A differs from Field 0427A computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.44.18.2 (01-01-2023)
Error Code 734
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Compare the return Part 1, Column (a), Lines 12, 26 and 27, to display and correct any differences.

  3. If no differences, enter the underprint amount in Field 0427A

3.12.12.44.19 (01-01-2023)

Error Code 736

  1. Error Code 736 displayed Fields are:

    TPNC Tax Payer Notice Code
    04B12 Total-Net Investment
    04B26 Total Expenses-Net Investment
    0427B Net Investment Income
    >>>> Total Investment Income Underprint

3.12.12.44.19.1 (01-01-2023)
Error Code 736
Invalid Conditions

  1. Field 0427B differs from Field 0427B computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.44.19.2 (01-01-2023)
Error Code 736
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If the filer enters a negative amount on Line 27b, Column (b), Field 0427B, change the figure to "0" after checking the math.

  3. If no differences, assign appropriate TPNC.

    Code Explanation
    02 We found an error in the computation of your total income.
    04 We found an error in the computation of your total investment income.
    90 Used when a return contains an error and none of the codes above apply.

3.12.12.44.20 (01-01-2023)

Error Code 738

  1. Error Code 738 displayed Fields are:

    04C12 Total-Adjusted Net Income
    04C26 Total Expenses-Adjusted Net Income
    0427C Adjusted Net Income
    >>>> Adjusted Net Income Underprint

3.12.12.44.20.1 (01-01-2023)
Error Code 738
Invalid Conditions

  1. Field 0427C differs from Field 0427C computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

    Note:

    Field 0427C will underprint if a negative amount was input.

3.12.12.44.20.2 (01-01-2023)
Error Code 738
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If no differences, enter the underprint in Field 0427C.

3.12.12.44.21 (01-01-2023)

Error Code 740

  1. Error Code 740 displayed Fields are:

    01CCC Computer Condition Code
    05B16 Total Assets-Book Value
    >>>> Total Assets-Book Value Underprint
    05B23 Total Liabilities
    05B30 Net Assets/Balances

3.12.12.44.21.1 (01-01-2023)
Error Code 740
Invalid Conditions

  1. Field 05B16 will underprint with the generated amount if the total of Field 05B23 and 05B30 differs from Field 05B16 computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.44.21.2 (01-01-2023)
Error Code 740
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Math verify Part II, lines 1 thru 15, Column (b) for Field 05B16 and 17 thru 22, Column (b) for Field 05B23. Correct Fields as necessary.

  3. If no errors are found, subtract line 23 from line 16 and enter the result in Field 05B30.

3.12.12.44.22 (01-01-2023)

Error Code 742

  1. Error Code 742 displayed Fields are:

    CL Clear Field
    0601 Excise Tax
    >>>> Excise Tax Underprint
    0602 Tax Under Section 511

3.12.12.44.22.1 (01-01-2023)
Error Code 742
Invalid Conditions

  1. Field 0602 is present and Field 0601 is blank.

3.12.12.44.22.2 (01-01-2024)
Error Code 742
Correction Procedures

  1. Compare Part V, Lines 1 and 2 to display and correct any coding or transcription errors.

  2. If there is no entry on Line 1, delete Field 0602 and enter the amount in Field 0601.

3.12.12.44.23 (01-01-2023)

Error Code 744

  1. Error Code 744 displayed Fields are:

    01TXP Tax Period
    01CCC Computer Condition Code
    01RCD Received Date
    01ORG Organization Code
    01RED 4940 Code
    0427B Net Investment Income
    0605 Total Gross Tax
    06VT5 Gross Tax Verified

3.12.12.44.23.1 (01-01-2023)
Error Code 744
Invalid Conditions

  1. Field 01TXP is prior to 199012, Fields 0605 is present and Field 06VT5 is NOT present.

3.12.12.44.23.2 (01-01-2024)
Error Code 744
Correction Procedures

  1. If Error Code 744 displays, the return may require manual computation.

  2. Correct any coding or transcription errors.

  3. You must examine the entire return to determine if it requires manual verification or not. Before performing the computation, everything must be present and correct on the display.

  4. Field 0605, Total Gross Tax, is located on Form 990-PF, Part V, Line 5. Field 0605 is the sum of

    1. Field 0601, Excise Tax, plus

    2. Field 0602, Tax Under Section 511, minus

    3. Field 0604, Subtitle A Tax.

  5. Field 0601, Excise Tax, is located on Form 990-PF, Part V, Line 1. The computer uses Field 0427B, Net Investment Income Underprint, to compute Field 0601 underprint.

  6. The tax rate for Type of Organization "3" and "6" is as follows:

    • Rate .01—if Field 01RED, 4940 Code, is "3" .

    • Rate .02—if Field 01RED is blank.

  7. The tax rate for Foreign Organizations (Field 01ORG) "4" , "5" , "7" or "8" ) is as follows:

    • Rate .04—if Field 01ORG is "4" or "7" .

    • Field 0601 is zero if Field 01ORG is "5" or "8" .

  8. Field 0602, Tax Under Section 511, is located on Form 990-PF, Part V, Line 2. This tax is valid for Organization "3" and is used to compute Field 0605, Total Gross Tax.

  9. Field 0604, Subtitle A Tax, is located on Form 990-PF, Part V, Line 4. This Tax is valid for Organization "3" and is used to compute Field 0605, Total Gross Tax.

    Note:

    A "0" zero,"-" dash, "none" or "N/A" are acceptable entries.

  10. If tax manual computation differs from the taxpayer's computation ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, enter the correct tax in Field 06VT5. Otherwise, enter the taxpayer's amount in Field 06VT5.

3.12.12.44.24 (01-01-2023)

Error Code 746

  1. Error Code 746 displayed Fields are:

    TPNC Tax Payer Notice Code
    01TXP Tax Period
    01CCC Computer Condition Code
    01RCD Received Date
    01ORG Organization Code
    01COR Correspondence Indicator
    01IRI IRI Code
    01RED 4940 Code
    0427B Net Investment Income
    0601 Excise Tax
    >>>> Excise Tax Underprint
    06VT1 Verified Excise Tax

3.12.12.44.24.1 (01-01-2023)
Error Code 746
Invalid Conditions

  1. Field 0601 differs from Field 0601 computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.44.24.2 (01-01-2024)
Error Code 746
Correction Procedures

  1. Correct any coding and transcription errors.

  2. Field 0601, Excise Tax, is located on Form 990-PF, Part V, Line 1.

  3. The tax rate for Type of Organization "3" and "6" is as follows:

    • Rate .01—if Field 01RED is "3" .

    • Rate .02—if Field 01RED is blank.

  4. The tax rate for Foreign Organizations (Field 01ORG, Type of Organization "4" , "5" , "7" or "8" ) is as follows:

    • Rate .04—if Field 01ORG is "4" or "7" .

    • Field 0601 is zero if Field 01ORG is "5" or "8" .

  5. The computer uses Field 0427B, Net Investment Income, computer generated to create Field 0601 computer generated.

    Note:

    For Foreign Organizations use Field 04B12, Total Revenue to figure the tax.

  6. Field 01RED, 4940 Code, is located on page 4, middle top margin . Valid codes are:

    • Blank—Part V, Line 1a is not checked

    • Code 2—Section 4940 (d)(2) Tax Reduction. If INOLES displays Subsection 03 with Foundation Code 02, Field 0427B, Net Investment Income, has an amount and Field 0601 does not have an amount.

    • Code 3—Section 4940 (e) Tax Reduction. Part V is completed and Line 8 is equal to or greater than Line 7.

    Note:

    If 4940 Code is "3" because Part V is correctly completed but taxpayer computed tax using ".02 tax rate" , assign TPNC 05.

  7. If Field 01RED, 4940 Code, is "2" , Field 0601 computer generated is zero. The organization must meet all of the following conditions to qualify for the Section 4940(d)(2) Tax Reduction (Code "2" ):

    1. INOLES displays Subsection 03 with Foundation Code 02, and

    2. Part XIV must have an entry, and

    3. Field 03A9, Operating Foundation, must be "1" (if Field 03A9 is "2" , change to "1" ), and

    4. Organization Code must be "3" or "6" .

    5. Field 027B, Net Investment Income has an amount and Field 0601 does not have an amount.

  8. The organization must meet the conditions listed below to qualify for the Section 4940(e) Tax Reduction (Code "3" ).

    1. The Foundation Code must be "3" , "4" or "00" .

    2. Organization Code must be "3" or "6" .

    3. Part V completed and Line 8 is equal to or greater than Line 7.

    4. If Part V not completed and tax is computed at 1%, send the return back to the filer for Part V.

  9. If additional tax under Section 1291 is included in Part V, Line 1, math verify Part VI of the return and ensure there are no coding or transcription errors for Section 06, Lines 1 through 5. Enter the taxpayer's amount in Field 06VT1.

  10. If taxpayer has no tax in Field 0601 and annotates IRC 507(b)(1)B, Section 1291, Form 872, or "deferred" , accept the taxpayer's computation of tax and enter in Field 06VT1. If the taxpayer computes to 0, enter 1 in Field 06VT1.

  11. If the taxpayer's computation is incorrect, assign appropriate TPNC.

    Code Explanation
    02 We found an error in the computation of your total income.
    04 We found an error in the computation of your total investment income.
    05 We found an error in the computation of your total tax.
    90 Used when a return contains an error and none of the codes above apply.
    Any previously assigned TPNC
3.12.12.44.25 (01-01-2023)

Error Code 748

  1. Error Code 748 displayed Fields are:

    TPNC Taxpayer Notice Code
    01TXP Tax Period
    01CCC Computer Condition Code
    01RCD Received Date
    01ORG Organization Code
    01COR Correspondence Indicator
    01IRI IRI Code
    01RED 4940 Code
    0427B Net Investment Income
    0601 Excise Tax
    >>>> Excise Tax Underprint
    0602 Tax Under section 511
    0604 Subtitle A Tax
    0605 Total Gross Tax
    >>>> Total Gross Tax Underprint
    06VT5 Gross Verified Tax

3.12.12.44.25.1 (01-01-2023)
Error Code 748
Invalid Conditions

  1. Field 0605 differs from Field 0605 computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.12.44.25.2 (01-01-2024)
Error Code 748 Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 0605, Total Gross Tax, is located on Form 990-PF, Part V, Line 5.

  3. Field 0605, Total Gross Tax Underprint, is the sum of

    1. Field 0601, Excise Tax, plus

    2. Field 0602, Tax Under Section 511, minus

    3. Field 0604, Subtitle A Tax.

  4. Field 0601, Excise Tax, is located on Form 990-PF, Part V, Line 1. The computer uses Field 0427B, Net Investment Income Underprint, to compute Field 0601 underprint.

  5. The tax rate for Type of Organization "3" and "6" is as follows:

    • Rate .01—if Field 01RED, 4940 Code, is "3" .

    • Rate .02—if Field 01RED is blank.

  6. The tax rate for Foreign Organizations (Field 01ORG) "4" , "5" , "7" or "8" ) is as follows:

    • Rate .04—if Field 01ORG is "4" or "7" .

    • Field 0601 is zero if Field 01ORG is "5" or "8" .

  7. Field 0602, Tax Under Section 511, is located on Form 990-PF, Part V, Line 2. This tax is valid for Organization "3" and is used to compute Field 0605, Total Gross Tax.

  8. Field 0604, Subtitle A Tax, is located on Form 990-PF, Part V, Line 4. This Tax is valid for Organization "3" and is used to compute Field 0605, Total Gross Tax.

  9. If additional tax under Section 1291 is included in Part V, Line 1, math verify Part V of the return and ensure there are no coding or transcription errors for Section 06, Lines 1 through 5. Enter the taxpayer's amount in Field 06VT5.

  10. Field 01RED, 4940 Code, is located on page 4, middle top margin. Valid codes are:

    • Blank—Part V, Line 1a is not checked

    • Code 2—Section 4940 (d)(2) Tax Reduction. If INOLES displays Subsection 03 with Foundation Code 02, Field 0427B, Net Investment Income, has an amount and Field 0601 does not have an amount.

    • Code 3—Section 4940 (e) Tax Reduction. Part V is completed.

  11. If Field 01RED, 4940 Code, is "2" , Field 0601 computer generated is zero. The organization must meet all of the following conditions to qualify for the Section 4940(d)(2) Tax Reduction (Code "2" ):

    1. Foundation Code on INOLES must be 02, and

    2. Part XIII must have an entry, and

    3. Field 03A9, Operating Foundation, must be "1" (if Field 03A9 is "2" , change to "1" ), and

    4. Organization Code must be "3" or "6" .

  12. The organization must meet the conditions listed below to qualify for the Section 4940(e) Tax Reduction (Code "3" ).

    1. The Foundation Code must be "3" , "4" or "00" .

    2. Organization Code must be "3" or "6" .

    3. Part V completed and Line 8 is equal to or greater than Line 7.

    4. If Part V not completed and tax is computed at 1%, correspond for Part V.

  13. If taxpayer's computation is incorrect, assign appropriate TPNC.

  14. If taxpayer has no entry in Field 0605 and annotates IRC 507(b)(1)B, Section 1291, Form 872, or "deferred" , accept the taxpayers computation of tax and enter in Field 06VT5. If the taxpayer computes to 0, enter 1 in Field 06VT5.

  15. If manual computation is required, follow the instructions in 3.12.12.41.39.(3) through (9) above to compute the tax.

    1. If the manual tax differs from the taxpayer's figure by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. If the manual tax differs from the taxpayer's figure by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Send appropriate TPNC.

    Code Explanation
    02 We found an error in the computation of your total income.
    04 We found an error in the computation of your total investment income.
    05 We found an error in the computation of your total tax.
    90 Used when a return contains an error and none of the codes above apply.
    Any previously assigned TPNC
3.12.12.44.26 (01-01-2023)

Error Code 750

  1. Error Code 750 displayed Fields are:

    TPNC Taxpayer Notice Code
    01ORG Organization Code
    01RED 4940 Code
    0605 Total Gross Tax
    >>>> Total Gross Tax Underprint
    0606A Estimated Tax Payments
    0606B Exempt Foreign Org-Tax Withheld at Source
    0606C Tax Paid with Extension
    0606D Backup Withholding
    0607> Total Credits and Payments-Computer (Generated)
    0608 Estimated Tax Penalty
    06B/R Tax Due-Overpayment
    >>>> Tax Due/Overpayment Underprint
    06CRE Credit Elect

3.12.12.44.26.1 (01-01-2023)
Error Code 750
Invalid Conditions

  1. Field 06B/R differs from Field 06B/R computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.12.44.26.2 (01-01-2024)
Error Code 750
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 06B/R is computed as follows:

    1. Field 0605 minus,

    2. Field 0606A minus,

    3. Field 0606B, minus,

    4. Field 0606C, minus,

    5. Field 0606D plus,

    6. Field 0608

  3. Field 0605, Total Gross Tax, is located on Form 990-PF, Part V, Line 5. Field 0605 is the sum of:

    1. Field 0601, Excise Tax, plus

    2. Field 0602, Tax Under Section 511, minus

    3. Field 0604, Subtitle A Tax.

  4. Field 0601, Excise Tax, is located on Form 990-PF, Part V, Line 1. The computer uses Field 0427B, Net Investment Income Underprint, to compute Field 0601 underprint.

  5. The tax rate for Type of Organization "3" and "6" is as follows:

    • Rate .01—if Field 01RED, 4940 Code, is "3" .

    • Rate .02—if Field 01RED is blank.

  6. The tax rate for Foreign Organizations (Field 01ORG) "4" , "5" , "7" or "8" ) is as follows:

    • Rate .04—if Field 01ORG is "4" or "7" .

    • Field 0601 is zero if Field 01ORG is "5" or "8" .

  7. Field 0602, Tax Under Section 511, is located on Form 990-PF, Part V, Line 2. This tax is valid for Organization "3" and is used to compute Field 0605, Total Gross Tax.

  8. Field 0604, Subtitle A Tax, is located on Form 990-PF, Part V, Line 4. This Tax is valid for Organization "3" and is used to compute Field 0605, Total Gross Tax.

  9. Field 0606A, Estimated Tax Payments, is located on Form 990-PF, Part V, Line 6a. This Field is used to compute Field 06B/R, Tax Due/Overpayment. Accept the amount shown on the return.

  10. Field 0606B, Exempt Foreign Organization Tax Withheld at Source, is located on Form 990-PF, Part V, Line 6b.

  11. Field 0606C, Tax Paid-with Extension, is located on Form 990-PF, Part V, Line 6c. This Field is used to compute Field 06B/R, Tax Due/Overpayment. Accept the amount shown on the return.

  12. Field 0606D, Backup Withholding, is located on Form 990-PF, Part V, Line 6d. Correct from Form 1099, W-2, etc.

  13. Field 0608, Estimated Tax Penalty, is located on Form 990-PF, Part V, Line 8.

  14. If penalty or interest is included in Field 06B/R, correct Field 06B/R to include tax only.

  15. If taxpayer has no entry in Field 06B/R and annotates IRC 507(b)(1)B, Form 872, or "deferred" , accept the computer's computation of Balance Due/Overpayment and assign appropriate TPNC.

  16. If Part V, Line 7, Total Credits and Payments has an entry and Lines 6a through 6d are blank, enter the amount from Line 7 in Field 0606A.

  17. If taxpayer's computation is incorrect, assign appropriate TPNC.

    Code Explanation
    01 We found an error in the computation of the tax due or overpayment amount.
    90 Used when a return contains an error and none of the codes above apply.
    Any previously assigned TPNC
3.12.12.44.27 (01-01-2023)

Error Code 752

  1. Error Code 752 displayed Fields are:

    CL Clear Field
    01CCC Computer Condition Code
    0608 Estimated Tax Penalty
    06B/R Tax Due/Overpayment
    >>>> Tax Due/Overpayment Underprint
    06CRE Credit Elect

3.12.12.44.27.1 (01-01-2023)
Error Code 752
Invalid Conditions

  1. Field 06B/R minus Field 06CRE is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Field 01CCC "O" is not present.

3.12.12.44.27.2 (01-01-2023)
Error Code 752
Correction Procedures

  1. Verify Field 06B/R is correct.

  2. Verify the refund amount is $100 million or more. If so follow the steps below. If it's under $100 million, enter a clear code and continue processing. The refund will be generated systemically if it is not $100 million or more.

  3. SSPND 341

  4. Rejects will follow procedures in IRM 3.12.38 to issue manual refund.

  5. Once the manual refund is prepared enter "O" in Field 01CCC.

3.12.12.44.28 (01-01-2023)

Error Code 754

  1. Error Code 754 displayed Fields are:

    CL Clear Field
    01RCD Received Date
    01CCC Computer Condition Code
    01CRD Correspondence Received Date
    01RDD> Return Due Date (Generated)
    0608 Estimated Tax Penalty
    06B/R Tax Due/Overpayment
    >>>> Tax Due/Overpayment Underprint
    06CRE Credit Elect

3.12.12.44.28.1 (01-01-2023)
Error Code 754
Invalid Conditions

  1. Field 06B/R minus Field 06CRE is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Field 01CCC "O" is not present.

3.12.12.44.28.2 (01-01-2023)
Error Code 754
Correction Procedures

  1. Verify Field 06B/R is correct.

  2. If the refund amount is not $25,000 or more enter a clear code and continue processing. The refund will be issued systemically. If the amount is $25,000 or more follow the steps below.

  3. SSPND 341

  4. Rejects will follow procedures in IRM 3.12.38 to issue manual refund.

  5. Once the manual refund is prepared enter "O" in Field 01CCC.

3.12.12.44.29 (01-01-2023)

Error Code 756

  1. Error Code 756 displayed Fields are:

    RMIT> Remittance
    01TXP Tax Period
    01CCC Computer Condition Code
    0605 Total Gross Tax
    >>>> Total Gross Tax Underprint

3.12.12.44.29.1 (01-01-2023)
Error Code 756
Invalid Conditions

  1. Remittance amount or RPS Indicator is present and Field 0605 is not present.

3.12.12.44.29.2 (01-01-2023)
Error Code 756
Correction Procedures

  1. Correct any coding and transcription errors.

  2. If the return indicates amended, revised, superseding, duplicate or any other positive indication the return is not the first return filed for this Tax Period, enter CCC "G" in Field 01CCC

  3. If the return is a refund return or the remittance was sent only for penalties and/or interest, enter one cent ($.01) in Field 0605.

  4. Otherwise, check for a taxpayer explanation of the payment received. If no explanation is found, enter one cent ($.01) in Field 0605.

3.12.12.44.30 (01-01-2023)

Error Code 758

  1. Error Code 758 displayed Fields are:

    07X5 Net-Value-Non Charitable Assets
    07X6 Minimum Investment
    >>>> Minimum Investment Underprint

3.12.12.44.30.1 (01-01-2023)
Error Code 758
Invalid Conditions

  1. Field 07X5 multiplied by .05 differs from Field 07X6 underprint by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.44.30.2 (01-01-2023)
Error Code 758
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If Field 07X5 is not present check to see if Line 3 is present. If line 3 is present figure Field 07X5 by multiplying Line 3 X .05, minus Line 4 = Line 5 (Field 07X5).

  3. If taxpayer's computation is incorrect, enter the underprint in Field 07X6.

3.12.12.44.31 (01-01-2023)

Error Code 759

  1. Error Code 759 displayed Fields are:

    01FNC Foundation Code
    01IRI Incomplete Return Item
    08A Adjusted Net Income COL. a
    08E Adjusted Net Income Total
    "SECTION 08 NOT PRESENT"

3.12.12.44.31.1 (01-01-2023)
Error Code 759
Invalid Conditions

  1. Field 01FNC is "02" or "03" and Field 08A and 08E are not present.

3.12.12.44.31.2 (01-01-2024)
Error Code 759
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If Field 01FNC is "02" or "03" , Section 08 must be present. If Part XIII is blank, missing or incomplete, send the return back to the filer.

    Note:

    Verify the Foundation Code on INOLE before corresponding.

    Note:

    If the return is identified as "Limited" , do not send the return back to the filer. Enter a "1" in Fields 08A and 08E.

  3. A "0" (zero),"-" (dash), "none" , or "N/A" is an acceptable entry. Enter "1" in Fields 08A and 08E.

    Note:

    If Section 08 is negative or has entries of zero, N/A, or dash, enter a "1" in Fields 08A and 08E.

3.12.12.44.32 (01-01-2023)

Error Code 760

  1. Error Code 760 displayed Fields are:

    08A Adjusted Net Income-col. a
    08B Adjusted Net Income-col. b
    08C Adjusted Net Income-col. c
    08D Adjusted Net Income-col. d
    08E Adjusted Net Income-Total
    >>>> Adjusted Net Income-Total Underprint
    08F Qualifying distributions-col. a
    08G Qualifying distributions-col. b
    08H Qualifying distributions-col. c
    08I Qualifying distributions-col. d
    08J Qualifying distributions-Total
    >>>> Qualifying distributions-Total Underprint
    09A Value of Assets-col. a
    09B Value of Assets-col. b
    09C Value of Assets-col. c
    09D Value of Assets-col. d
    09E Value of Assets-Total
    >>>> Value of Assets-Total Underprint
    09F Qualifying Assets-col. a
    09G Qualifying Assets-col. b
    09H Qualifying Assets-col. c
    09I Qualifying Assets-col. d
    09J Qualifying Assets-Total
    >>>> Qualifying Assets-Total Underprint
    10A Endowment Alternative Test-col. a
    10B Endowment Alternative Test-col. b
    10C Endowment Alternative Test-col. c
    10D Endowment Alternative Test-col. d
    10E Endowment Alternative Test-Total
    >>>> Endowment Alternative Test-Total Underprint
    11A Total Support/Gross-col. a
    11B Total Support/Gross-col. b
    11C Total Support/Gross-col. c
    11D Total Support/Gross-col. d
    11E Total Support/Gross-Total
    >>>> Total Support/Gross-Total Underprint
    11F Support from General Public-col. a
    11G Support from General Public-col. b
    11H Support from General Public-col. c
    11I Support from General Public-col. d
    11J Support from General Public-Total
    >>>> Support from General Public-Total Underprint
    11K Gross Investment Income-col. a
    11L Gross Investment Income-col. b
    11M Gross Investment Income-col. c
    11N Gross Investment Income-col. d
    11O Gross Investment Income-Total
    >>>> Gross Investment Income-Total Underprint
    "SECTIONS 08, 09, 10, 11 NOT PRESENT "

3.12.12.44.32.1 (01-01-2023)
Error Code 760
Invalid Conditions

  1. Field 08E differs from Field 08E computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. Field 08J differs from Field 08J computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. Field 09E differs from Field 09E computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. Field 09J differs from Field 09J computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. Field 10E differs from Field 10E computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. Field 11E differs from Field 11E computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  7. Field 11J differs from Field 11J computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  8. Field 11O differs from Field 11O computer by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.12.44.32.2 (01-01-2023)
Error Code 760
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If incorrect, enter underprint amount in appropriate Field.

3.12.12.44.33 (01-01-2023)

Error Code 999

  1. Error Code 999 displayed Field is:

    01TXP Tax Period

3.12.12.44.33.1 (01-01-2023)
Error Code 999
Invalid Conditions

  1. Error Code 999 will be generated for all returns that are in error status at the end of the processing year.

3.12.12.44.33.2 (01-01-2023)
Error Code 999
Correction Procedures

  1. Transmit the record.

  2. The system will re-validate the record and set validity and error codes based on the new year's program.

3.12.12.45 (01-01-2023)

Form 1120-POL Sections and Fields

  1. Form 1120-POL contains Section 01 through 18, 20 and 21.

  2. Tables with Field designations, maximum Field length, and Field titles are listed before each section.

3.12.12.46 (01-01-2023)

Section 01
Field Descriptions

  1. Section 01 contains entity data, processing codes, dates and miscellaneous information.

  2. Listed below are the Fields contained in Section 01 showing the Field Designator, title, location on the return, and maximum length:

    Field Field
    TITLE    		 LOCATION MAX.
    LENGTH
    RMIT> Remittance Blue/Green Money 11
    01NC Name Control/Check Digit Underlined/Mail Label 4
    >>>> Name Control Underprint   4
    01EIN Employer Identification Number Entity portion of Form 1120-POL 9
    01TXP Tax Period Header 6
    >> Tax Period Underprint   2
    01RCD Received Date Received Date stamp 8
    01CCC Computer Condition Codes Dotted portion of Line 2 10
    01TXB Tax Period Beginning Top of Return Left of Field 01TXP 8
    01PCC Principle Campaign Committee Page 1 Check Box 1
    01CAF CAF Indicator Edit Sheet, Line 3 1
    01CRD Correspondence Received Date Edit sheet, Line 5 8
    01CBI Paid Preparer Checkbox Indicator Signature portion of the return 1
    01CBT Paid Preparer Phone Number Signature portion of the return 10
    01PSN Tax Preparer PTIN Signature portion of the return 9
    01PEN Tax Preparer EIN Signature portion of the return 9
    01RPC Return Processing Code Right margin next to line 1 on page 1 15
    01RDD> Return Due Date (Generated)   8

3.12.12.46.1 (01-01-2023)

Field RMIT>
Remittance Amount

  1. Field RMIT> is the Remittance Amount. It is dollars and cents and is the blue/green edited money amount. This Field cannot be changed by Error Resolution.

3.12.12.46.2 (01-01-2023)

Field 01NC
Name Control/Check Digit

  1. Field 01NC is the Name Control and Check Digit Field.

  2. Name Control: This Field is located in the Entity Section of the return.

  3. Check Digit: This Field is also a four position Field. There must be blanks in the first two positions and a letter of the alphabet (other than E, G or M) in the third and fourth positions.

3.12.12.46.2.1 (01-01-2023)
Field 01NC
Invalid Conditions

  1. This Field is invalid if:

    1. For Name Control, the first position is not alpha or numeric, the 2nd, 3rd or 4th position is not an alpha, numeric, hyphen, ampersand or blank, and there are any intervening blanks between characters.

    2. For Check Digit, the first two positions are not blank and a letter of the alphabet (other than E, G or M) in the third and fourth positions is not present.

3.12.12.46.2.2 (01-01-2023)
Field 01NC
Correction Procedures

  1. Check Field 01NC with the return. Correct any coding or transcription errors. Check Digits have priority over the Name Control. The method for determining the correct Name Control is shown in Document 7071, Name Control Job Aid, and (2) and (3) below.

    1. If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB or INOLES to secure the Name Control. If unable to secure the Name Control, SSPND 320.

    2. If IDRS is not available, SSPND 351.

  2. The name control will be the first four characters of the political organization or political committee.

  3. Specific political organization name control examples are:

    1. Friends of Jane Doe — Edit Jane

    2. Committee to Elect John Smith — Edit John

    3. Citizens for John Doe — Edit John

3.12.12.46.3 (01-01-2023)

Field 01EIN
Employer Identification Number (EIN)

  1. Field 01EIN is the Employer Identification Number.

  2. The EIN is a number assigned by IRS for identification of a business tax account. This Field is located in the entity portion of Form 1120-POL.

3.12.12.46.3.1 (01-01-2023)
Field 01EIN Invalid Conditions

  1. This Field is invalid if:

    1. It is not numeric,

    2. It is less than nine characters,

    3. The first two digits are: 00, 07-09, 17-19, 28, 29, 49, 78, 79 or 89,

    4. It is all zeros or all nines.

3.12.12.46.3.2 (01-01-2023)
Field 01EIN
Correction Procedures

  1. Check Field 01EIN with the return. Correct any coding or transcription errors.

  2. If the EIN was entered correctly, search for another valid EIN on the return and attachments and enter the correct number.

  3. If a correct number cannot be determined:

    1. Research using Command Code NAMEB or NAMEE for the correct number.

    2. SSPND 351 if IDRS is not available.

    3. SSPND 320 if more than one number is found or if you are unable to determine a valid EIN.

  4. If EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return. Continue processing the return.

    Note:

    Do not send Letter 3875-C if:
    * less than three digits of the EIN are transposed, different, or missing.
    * When CC INOLES indicates the account has been merged to or merged from, or
    * An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.

3.12.12.46.4 (01-01-2023)

Field 01TXP
Tax Period

  1. Field 01TXP, Tax Period, is YYYYMM format.

3.12.12.46.4.1 (01-01-2023)
Field 01TXP
Invalid Conditions

  1. This Field is invalid if:

    1. It is not numeric,

    2. Month is not 01-12,

    3. It is later than the Processing Date.

    4. Tax period is before 197512.

3.12.12.46.4.2 (01-01-2023)
Field 01TXP
Correction Procedures

  1. Check the return and attachments for the correct Tax Period. Correct any coding or transcription errors.

  2. If the Tax Period is later than the Processing Date, check to see if it is a "Final" return.

    1. For non-final returns, if the tax period is more than three months but less than one year from the current date, correspond for confirmation of the tax period.

    2. If tax period is less than four months, SSPND 480. Attach Form 4227 indicating "early filed" .

    3. If the return is a"Final," use Command Code GTSEC for Section 01 and enter "F" in Field 01CCC. Change the Tax Period to the month preceding the received date.

  3. If the Tax Period is prior to 197601, SSPND 620. Attach Form 4227 stating "non-ADP" .

3.12.12.46.5 (01-01-2023)

Field 01RCD
Received Date

  1. Field 01RCD is the Received Date. It is YYYYMMDD format. This Field is required and is transcribed from the Received Date stamp on page 1.

3.12.12.46.5.1 (01-01-2023)
Field 01RCD
Invalid Conditions

  1. This Field is invalid if it is:

    1. not present,

    2. not in YYYYMMDD format,

    3. later than the current processing date,

    4. not within the valid year, month, day range,

    5. prior to the ADP date of 197601.

3.12.12.46.5.2 (01-01-2023)
Field 01RCD
Correction Procedures

  1. Compare Field 01RCD with the Date Stamp on page 1. Correct any coding or transcription errors.

  2. If the filer indicates on the return or an attachment that an unsuccessful attempt was made to timely file electronically, enter a timely received date.

  3. If the Received Date stamp is "invalid" (I.E. 20110315 in lieu of 20120315), correct accordingly.

  4. Determine the received date in the following priority when it is required and there is no valid date stamp or handwritten received date:

    Note:

    If an envelope is not attached use the postmark date stamped on the face of the return.

    1. The envelope postmark or delivery shipment date.

      Note:

      If a date is stamped, the priority list would not be needed; however, if there is more than one received date stamped on the document, the proper date would depend whether the document was properly addressed. If the document is properly addressed but the Service misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used.

    2. Service Center Automated Mail Processing System (SCAMPS) digital date

    3. The Revenue Agent/Officer's signature date

    4. The signature date

    5. The Julian Date in the DLN, minus 10 days

    Note:

    Use signature date only if the signature date is within the current processing year.

    Caution:

    The≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡from the Return Due Date (RDD), regardless of Saturday, Sunday or Holiday extension dates.

3.12.12.46.6 (01-01-2023)

Field 01CCC
Computer Condition Codes

  1. Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from page 1, the dotted portion on Line 2. See Exhibit 3.12.12-17 for a description of the codes and their uses.

3.12.12.46.6.1 (01-01-2023)
Field 01CCC
Invalid Conditions

  1. This Field is invalid if:

    1. The entry is other than blank, "A " , "D" , "F" , "G" , "J" ," M" , "O" , "Q" , "R" , "W" , "X" , "Y" , "3" , "7" or "8" .

    2. CCCs "F" and "Y" are both present,

    3. CCC "7" is present with both CCCs "D" and "R" .

3.12.12.46.6.2 (01-01-2023)
Field 01CCC
Correction Procedures

  1. Compare the entry on the screen to the entry on the return. Correct any coding or transcription errors.

  2. If the codes were entered correctly, refer to the return and Exhibit 3.12.12-17 to determine which codes are necessary.

  3. Computer Condition Code (CCC) "F" and "Y" are both present:

    1. If the return shows "Final" , delete the "Y" code.

      Note:

      If the return is for a Change of Accounting Period, DO NOT delete CCC "Y" .

    2. If the return is not a Final, delete CCC "F" .

    3. If the return is not a final or short period, delete CCCs "F" and "Y" .

  4. If CCCs "7" , "D" and "R" are all present, determine the correct CCCs:

    1. If CCC "7" is correct, delete the "R" and "D" .

    2. If CCC "7" is not correct, delete CCC "7" .

  5. If 01CCC "J" is present and 965 or 965-B is not attached to the return, remove CCC "J" .

  6. IF CCC "Q" is present and the return was not filed to claim the Telephone Excise Tax refund only, delete CCC "Q" . CCC "Q" is used to identify a return filed to claim the refund only. It's used for statistical purposes.

    Note:

    If Unpostables sends a return to ERS/Rejects requesting that CCC "Q" be deleted, remove CCC "Q" .

3.12.12.46.7 (01-01-2023)

Field 01TXB
Tax Period Beginning Date

  1. Field 01TXB is the Tax Period Beginning Date. Field 01TXB is transcribed from the Top of Return Left of Field 01TXP.

3.12.12.46.7.1 (01-01-2023)
Field 01TXB
Invalid/ Correction Procedures

  1. Field 01TXB must be in YYYY/MM/DD format.

  2. Correct all transcription errors.

  3. If Tax Period Beginning Date is January 1, 2016 or later, return due date is 4 1/2 months after end of tax period.

  4. If Tax Period Beginning date is December 31, 2015 or prior, return due date is 3 1/2 months after the end of tax period.

3.12.12.46.8 (01-01-2023)

Field 01PCC
Principle Campaign Committee

  1. Field 01PCC, Principle Campaign Committee, is 1 character. It is edited from the right of the Candidates for U.S. Congress Only Box.

3.12.12.46.9 (01-01-2023)

Field 01PCC
Invalid Conditions

  1. This Field is invalid if not a 1, 2, or 3.

3.12.12.46.10 (01-01-2023)

Field 01PCC
Correction Procedures

  1. Refer to page 1 to correct any coding or transcription errors.

  2. If the taxpayer has checked the first box under Candidate for US Congress Only, Field 01PCC will be "1" . If the filer has checked the second box, Field 01PCC will be "2" and if neither box is checked, Field 01PCC will be "3" .

  3. If a 1 or 2 is present the tax is computed using the corporate tax rate, see exhibit 3.12.12-25. If a 2 is present and a Signed Statement of Designation is not attached, correspond for the missing statement.

  4. If 3 the tax is computed using the 1120-POL rate of 35% for 199312 and subsequent.

3.12.12.46.11 (01-01-2023)

Field 01CAF
CAF Indicator

  1. Field 01CAF, CAF Indicator, is no longer edited by Document Perfection. If this Field displays, delete the entry.

3.12.12.46.12 (01-01-2023)

Field 01CRD
Correspondence Received Date

  1. Field 01CRD, Correspondence Received Date, is 8 positions in Year, Month, Day (YYYYMMDD) format.

  2. Field 01CRD is located on Line 5 of the Edit Sheet. It is used when correspondence was initiated. The entry reflects the date a reply was received.

3.12.12.46.12.1 (01-01-2023)
Field 01CRD
Invalid Conditions

  1. This Field is invalid if:

    1. It is not numeric or blank,

    2. It is not in YYYYMMDD format,

    3. It is not in valid century, year, month, day range.

3.12.12.46.12.2 (01-01-2023)
Field 01CRD
Correction Procedures

  1. Refer to Line 5 of the Edit Sheet to determine the correct date. Correct any coding or transcription errors.

  2. Refer to the return and any attached correspondence to determine the correct date.

3.12.12.46.13 (01-01-2023)

Field 01PSN
Tax Preparer PTIN

  1. Field 01PSN, Tax Preparer PTIN, is transcribed from the preparer PTIN box in the signature portion of the return.

  2. The entries are any combination of numerics except all "zeros" or all "nines" . The first character may be a "P" .

3.12.12.46.13.1 (01-01-2023)
Field 01PSN
Invalid Conditions/
Correction Procedures

  1. Field 01PSN is invalid if the first position is other than numeric or "P" .

  2. Field 01PSN is invalid if the Field is all zeros or all nines or first position is "P" and remaining positions are all zeros or all nines.

  3. Field 01PSN is invalid if other than the first position is not numerics.

  4. Delete the Field. Do not attempt to correct the Field.

3.12.12.46.14 (01-01-2023)

Field 01PEN
Tax Preparer EIN

  1. Field 01PEN, Tax Preparer EIN, is transcribed from the preparer EIN box in the signature portion of the return.

  2. The entries are any combination of numerics except all "zeros" or all "nines" .

3.12.12.46.14.1 (01-01-2023)
Field 01PEN
Invalid Conditions/
Correction Procedures

  1. Field 01PEN is invalid if the Field is all zeros or all nines.

  2. Field 01PEN is invalid if it is not all numerics.

  3. Delete the Field. Do not attempt to correct the Field

3.12.12.46.15 (01-01-2023)

Field 01CBI
Paid Preparer Checkbox Indicator

  1. Field 01CBI, Paid Preparer Checkbox Indicator, is edited from the signature portion of the return.

  2. Valid entries are:

    • Blank—if the neither the "Yes" or "No" box is checked.

    • Code 1—if the "Yes" box is checked.

3.12.12.46.15.1 (01-01-2023)
Field 01CBI
Invalid Conditions/
Correction Procedures

  1. Field 01CBI is invalid if other then "1" or blank.

  2. Delete the Field. Do not attempt to correct the Field.

3.12.12.46.16 (01-01-2023)

Field 01CBT
Paid Preparer Phone Number

  1. Field 01CBT, Paid Preparer Phone Number, is transcribed from the preparer phone number in the signature portion of the return.

  2. Valid entries are a combination of any alpha or numerics.

3.12.12.46.16.1 (01-01-2023)
Field 01CBT
Invalid Conditions/
Correction Procedures

  1. Field 01CBT is invalid if the Field is not alpha or numerics.

  2. Delete the Field. Do not attempt to correct the Field.

3.12.12.46.16.2 (01-01-2023)
Field 01RPC
Return Processing Code

  1. The RPC is edited in the right margin of page 1 near line 1. It’s valid if E, F, 2, 3, 4, 7 or 8.

  2. Valid entries are a combination of any alpha or numerics.

3.12.12.46.16.3 (01-01-2023)
Field 01RPC
Return Processing Code
Invalid/ Correction Procedures

  1. Field 01RPC is invalid if not one of the characters shown above.

  2. Look for a transcription error.

  3. Field 01RPC is valid for Tax Periods 2018 and subsequent.

  4. Try to correct it from the return. if the RPC code was entered in error Delete the code.

3.12.12.47 (01-01-2023)

Section 02
Data Address Fields

  1. Section 02 contains address changes and the In-Care-of-Name Line.

3.12.12.47.1 (01-01-2023)

Section 02
Field Descriptions

  1. Listed below are the Fields contained in Section 02 showing the Field designator, title, location on the return, and maximum length:

    Field Field
    TITLE    		 LOCATION MAX.
    LENGTH
    02CON Care of Name Entity Section 35
    02FAD Foreign Address Entity Section 35
    02ADD Street Address Entity Section 35
    02CTY City Entity Section 22
    02ST State Entity Section 2
    02ZIP ZIP Code Entity Section 12

3.12.12.47.2 (01-01-2023)

Field 02CON
In Care of Name Line

  1. Field 02CON, In Care of Name Line, is located in the Entity Section of the return.

  2. Field 02CON has 35 positions and the valid characters are alpha, numeric, ampersand, dash, slash or percent.

    Note:

    The first character of the "in-care-of" name must be alpha or numeric.

3.12.12.47.2.1 (01-01-2023)
Invalid Conditions

  1. This Field is invalid if any of the following conditions exist:

    1. The first position is a % (percent) sign and the second position is not blank,

    2. The first position is blank,

    3. The first character of the "in-care-of" name is not alpha or numeric,

    4. There are two consecutive blanks between significant characters.

3.12.12.47.2.2 (01-01-2023)
Correction Procedure

  1. Check for transcription errors and correct as needed.

    If... Then...
    A % (percent) is in the first position,

    1. Verify there is a blank in the second position.

    2. If not blank, enter a blank followed by the "in-care-of" name beginning with an alpha or numeric in Field 02CON.
    A blank is in the first position,

    1. Enter a % followed by blank.

    2. Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON.
    The first character of the "in-care-of" name is not alpha or numeric,

    1. Verify "in-care-of" name on return.

    2. Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON
    Two consecutive blanks present between significant characters,

    1. Delete any unnecessary blanks in Field 02CON.
3.12.12.47.3 (01-01-2023)

Field 02FAD
Foreign Address

  1. Field 02FAD is located in the Entity Address Section of the return. This Section will contain data when a foreign address is present on the return. Field 02FAD will not be present on "G" Coded short length returns.

  2. Code & Edit will use //$ to identify the beginning and ending of a foreign country code. For example /EI/$ is edited for Ireland and /GM/$ is edited for Germany.

3.12.12.47.3.1 (01-01-2023)
Field 02FAD
Invalid Conditions

  1. This Field is invalid if any of the following conditions exist:

    1. The Field contains other than alpha, numeric or special characters,

    2. The first position is blank,

    3. Any character follows two consecutive blanks,

    4. There are more than 35 characters present for this Field on the return.

    Note:

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

3.12.12.47.3.2 (01-01-2023)
Field 02FAD
Correction Procedures

  1. 1. Correct all coding and transcription errors.

    If... Then...
    Field 02FAD is present

    1. GETSEC 02

    2. Ensure Field 02CTY contains a foreign country code and Field 02ST contains a "." (period/space)
    A foreign address is not present on the return

    1. SSPND 610

    2. Renumber return to domestic.

  2. If Form 8822 (Change of Address) is attached to the return, compare the name and address information on the Form 8822 to the return.

    If... Then...
    The information is the same Take no action and continue processing.
    The information is different

    1. Detach Form 8822.

    2. Route to Entity Control on Form 4227 or follow local procedures.

    3. Notate on Form 4227, "CHANGE OF ADDRESS PER FORM 8822."

    Note:

    The lead Tax Examiner is required to batch all Forms 8822 daily and send them to Entity Control for expedite processing.
3.12.12.47.4 (01-01-2023)

Field 02ADD
Street Address

  1. Field 02ADD, Street Address, is located in the Entity Section of the return. This section will contain data on non-preaddressed returns when the address change box has been checked or on preaddressed labels when a change has been indicated.

3.12.12.47.4.1 (01-01-2023)
Field 02ADD
Invalid Conditions

  1. This Field is invalid if any of the following conditions exist:

    1. The street address is present and the first position is blank,

    2. Any character not alphabetic, numeric, blank, hyphen, or slash is present,

    3. There are two consecutive blanks followed by valid characters,

    4. The first position is not alphabetic or numeric.

3.12.12.47.4.2 (01-01-2023)
Field 02ADD
Correction Procedures

  1. Check the screen entry with the entry on the return and attachments. Correct any coding or transcription errors.

  2. If the Field cannot be perfected, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the address only..

3.12.12.47.5 (01-01-2023)

Field 02CTY
City

  1. Field 02CTY, City, is located in the entity section of the return.

3.12.12.47.5.1 (01-01-2023)
Major City Code

  1. Certain cities within each state are designated "Major Cities" and are assigned a special code of two alpha characters.

    1. The Major City Code represents both the city and state.

    2. ISRP will enter the Major City Code as appropriate.

    3. It is transcribed with no intervening blanks and no other characters in the City or State Fields.

3.12.12.47.5.2 (01-01-2023)
Field 02CTY
Invalid Conditions

  1. This Field is invalid if:

    1. Any character not alphabetic or blank is present,

    2. City is present and the first position is blank,

    3. City is present and the second and third positions are blank,

    4. Any characters follow the first two adjoining blanks,

    5. An invalid Major City Code is present,

    6. Fewer than three characters are present unless a valid Major City Code is present.

  2. Refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations, for valid Major City Codes.

3.12.12.47.5.3 (01-01-2023)
Field 02CTY
Correction Procedures

  1. Compare the screen entry with the entry on the return and attachments. Correct any coding or transcription errors.

  2. If unable to correct, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the address only..

3.12.12.47.6 (01-01-2023)

Field 02ST
State

  1. Field 02ST, State, is located in the entity section of the return.

3.12.12.47.6.1 (01-01-2023)
Field 02ST
Invalid Conditions

  1. This Field is invalid if it is not contained in the State Code Table in Document 7475.

3.12.12.47.6.2 (01-01-2023)
Field 02ST
Correction Procedures

  1. Check the Field on the screen with the entry on the return and attachments. Correct any coding or transcription errors.

  2. If unable to perfect, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the address only..

3.12.12.47.7 (01-01-2023)

Field 02ZIP
ZIP Code

  1. Field 02ZIP is the ZIP Code. It is located in the entity section of the return.

3.12.12.47.7.1 (01-01-2023)
Field 02ZIP
Invalid Conditions

  1. This Field is invalid if:

    1. Blank,

    2. The fourth and fifth position are 00.

3.12.12.47.7.2 (01-01-2023)
Field 02ZIP
Correction Procedures

  1. Check the Field on the screen with the entry on the return. Correct any coding or transcription errors.

  2. If a valid ZIP Code is not on the return, check any attachments and envelope. Research INOLES, refer to Document 7475.

  3. If a valid ZIP Code cannot be located, use the first three digits of the ZIP Code for the city or state and 01 for the fourth and fifth digits.

3.12.12.48 (01-01-2023)

Section 03
Field Descriptions

  1. Listed below are the Fields contained in Section 03 showing the Field designator, title, location on the return, and maximum length:

    Field Field
    TITLE    		 LOCATION MAX.
    LENGTH
    03MIC Missing Schedule Code Edit Sheet, Line 8 2
    03PIC Penalty and Interest Code Edit Sheet, Line 6 1
    03ADC Audit Codes Edit Sheet, Line 2 3
    03EO EOMF Codes Right top margin of Form 1120–POL next to year 1

3.12.12.48.1 (01-01-2023)

Field 03MIC
Missing Schedule Code

  1. Field 03MIC, Missing Schedule code, is located on Line 8 of the Edit Sheet.

  2. Valid Missing Schedule Codes are:

    1. Code 29- Form 1118, Computation of Foreign Tax Credit-Corporations

    2. Code 32- Schedule D, Capital Gains and Losses

    3. Code 33—Form 4255, Recapture of Investment Credit

    4. Code 35- Form 4797, Sale of Business Property

    5. Code 37- Form 5735, Computation of Possessions Corporation Tax Credit Under Section 936

    6. Code 39- Form 6478, Credit for Alcohol Used as Fuel

    7. Code 40- Form 6765, Credit for Increasing Research Activities

    8. Code 43- Form 3800, General Business Credit

    9. Code 44- Form 8586, Low Income Housing

    10. Code 45- for Form 8611, Recapture of Low-Income Housing Credit

    11. Code 46- Form 8801/8827, Credit for Prior Year Minimum Tax

    12. Code 47- Form 8826, Disabled Access Credit

    13. Code 48- Form 8830, Enhanced Oil Recovery Credit

    14. Code 49- Form 8843, Qualified electric Vehicle Credit

    15. Code 50- Form 8835, Renewable Electricity and Refined Coal Production Credit

    16. Code 52- Form 8846, Credit for Employer Social Security Taxes paid on Certain Employee Cash Tips

    17. Code 53- Form 8847, Credit for Contributions to Certain Community Development Corporations

    18. Code 57- Form 8874, New Markets Credit.

    19. Code 58- Form 8881, Credit for Small Employer Pension Plan

    20. Code 59- Form 8882, Credit for Employer Provided Child Care

  3. If Field 03MIC is invalid, correct any coding or transcription errors.

3.12.12.48.2 (01-01-2023)

Field 03PIC
Penalty and Interest Code

  1. Field 03PIC, Penalty and Interest Code, is located on Line 6 of the Edit Sheet.

  2. Precomputed Penalty and Interest Code is edited on Line 6 of the Edit Sheet when the return indicates an amount for precomputed penalty and interest and the return is received ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. Valid codes are blank or "1" .

3.12.12.48.3 (01-01-2023)

Field 03PIC
Invalid Conditions/
Correction Procedures

  1. Field 03PIC is invalid of other then blank or "1" .

  2. Correct any coding or transcription errors.

  3. If Field 03PIC is other than "1" , delete the entry.

3.12.12.48.4 (01-01-2023)

Field 03ADC
Audit Code

  1. Field 03ADC, Audit Code, is located on Line 2 of the edit sheet.

  2. Valid codes are blank and "2" .

3.12.12.48.4.1 (01-01-2023)
Field 03ADC
Invalid Conditions/
Correction Procedures

  1. This Field displays as invalid if other than blank or "2" .

  2. Correct any coding or transcription errors.

  3. If Field 03ADC is present and other than "2" , delete the Field.

  4. Enter Audit Code "2" if any of the following apply:

    1. The "Additional Information" , "Yes" box is checked for Question 2 of page 1.

    2. Form 1118, Foreign Tax Credit, is attached and Schedule J, Line 6a, Form 1118 is more than $25,000.

    3. Form 926, Return by a Transferrer of Property to a Foreign Corporation, is attached.

    4. Form 8621, Return by a Shareholder of a Passive Foreign Investment Company, was attached), and Part IV lines 10a through 11f have an entry of $500,000 or more. If original Form 8621 is attached, detach and route to PSPC

    5. Form 8873, Extraterritorial Income Exclusion, is attached,

    6. An indication that a section 936 credit is being claimed (e.g. presence of Form 5735.)

      Note:

      The return is unprocessable when section 936 credit is claimed. SSPND 420. Rejects will cancel DLN and transship return to PSPC.

3.12.12.48.5 (01-01-2023)

Field 03EO
EOMF Codes

  1. Field 03EO, EOMF Codes, is located in the right top margin of the return.

  2. Valid codes are blank and "1" .

  3. If the Section 501(c) box at the top of the Form 1120-POL is checked, a "1" is edited in the margin to the right of the box.

3.12.12.48.6 (01-01-2023)

Field 03EO
Invalid Conditions/
Correction Procedures

  1. Field 03EO is invalid if other than blank or "1" .

  2. Correct and coding or transcription errors.

  3. If the Section 501(c) box at the top of the Form 1120-POL is checked, enter a "1" in Field 03EO.

  4. If Field 03EO is other than "1" , delete the Field.

3.12.12.49 (01-01-2023)

Section 04
Field Descriptions

  1. All Fields are dollars only except Field 0408 and are located in the Income portion of the return.

  2. All Fields may be positive or negative except Field 0405 which is positive only.

  3. Listed below are the Fields contained in Section 04 showing the Field designator, title, location on the return, and maximum length:

    Field Field
    TITLE    		 LOCATION MAX.
    LENGTH
    0401 Dividends Income Line 1 10
    0402 Taxable Interest Income Line 2 10
    0403 Gross Rents Income Line 3 10
    0404 Gross Royalties Income Line 4 10
    0405 Net Capital Gains (Schedule D) Income Line 5 10
    0406 Ordinary Gains/Losses (Form 4797) Income Line 6 10
    0407 Other Income Line 7 15
    0408 Total Income Line 8 15
    >>>> Total Income Computer   15

3.12.12.49.1 (01-01-2023)

Section 04
Invalid Conditions/
Correction Procedures

  1. These Fields are invalid if they are not all numeric or blank.

  2. Refer to the return to correct any coding or transcription errors.

3.12.12.50 (01-01-2023)

Section 05
Field Descriptions

  1. All Fields are dollars only except Field 0516 and are located in the Deductions portion of the return

  2. All Fields may be positive or negative except Field 0518 which is positive only.

  3. Listed below are the Fields contained in Section 05 showing the Field designator, title, location on the return, and maximum length:

    Field Field
    TITLE    		 LOCATION MAX.
    LENGTH
    0509 Salaries and Wages Deduction Line 9 10
    0510 Repairs and Maintenance Deduction Line 10 10
    0511 Rents Deduction Line 11 10
    0512 Taxes and Licenses Deduction Line 12 10
    0513 Interest Deduction Line 13 10
    0514 Depreciation Deduction Line 14 10
    0515 Other Deductions Line 15 10
    0516 Total Deductions Line 16 15
    >>>> Total Deductions underprint   15
    0518 Specific Deduction Line 18 3
    0519> Taxable Income (Generated) Line 19 15

3.12.12.50.1 (01-01-2023)

Section 05
Invalid Conditions/
Correction Procedures

  1. These Fields are invalid if they are not all numeric or blank.

  2. Refer to the return to correct any coding or transcription errors.

  3. Field 0518, Specific Deduction, is invalid if it is not $100 or zero.

  4. If the taxpayer has entered an amount not equal to $100, change the amount to $100.

3.12.12.51 (01-01-2024)

Section 06
Field Descriptions

  1. All Fields are dollars and cents. All Fields are positive only except Field 06B/R which may be positive or negative.

  2. Listed below are the Fields contained in Section 06 showing the Field designator, title, location on the return, and maximum length:

    Field Field
    TITLE    		 LOCATION MAX.
    LENGTH
    0620> Gross Income Tax (Generated)   13
    0622 Total Gross Tax Line 22 13
    >>>> Total Gross Tax underprint   13
    0623A Form 7004 Credit Line 23a 11
    0623B Credit from tax paid on undistributed capital gains Line 23b 11
    06FTE Total Telephone Excise Tax Credit   13
    06TC> Telephone Excise Tax Credit (Generated)    
    06TRV Telephone Excise Tax Credit (Verified)    
    0623D Elective Payment Election Amount Line 23d 15
    06EPV EPE-Verified-AMT Line 23e 15
    06B/R Balance Due/Overpayment Line 24/25 12
    >>>> Balance Due/Overpayment underprint   12
    06TSC Statutory Credits Line 21 13
    >>>> Statutory Credited Underprint   13
    06MCT Manually Corrected Tax ERS input only 13
    06RC> Refundable Credits (Generated) Line 23d 13

3.12.12.51.1 (01-01-2023)

Section 06
Invalid Conditions/
Correction Procedures

  1. These Fields are invalid if they are not all numeric or blank.

  2. Refer to the return to correct any coding or transcription errors.

3.12.12.52 (01-01-2023)

Section 15
Field Descriptions

  1. Sections 15, 16, 17 and 18 contain information from Form 4136. These Fields are positive and dollars only.

  2. Form 4136 is transcribed using the credit amount (amount of claim) and corresponding Credit Reference Number (CRN) until all amounts and CRNs are entered. The first 12 credit amounts and CRNs will display in Section 15.

  3. Listed below are the Fields contained in Section 15 showing the Field designator and title:

    Field Field
    TITLE
    15TG> Total Gas Tax Credit (Generated)
    15A01 Amount of Claim 1
    15C01 Credit Reference Number 1
    15A02 Amount of Claim 2
    15C02 Credit Reference Number 2
    15A03 Amount of Claim 3
    15C03 Credit Reference Number 3
    15A04 Amount of Claim 4
    15C04 Credit Reference Number 4
    15A05 Amount of Claim 5
    15C05 Credit Reference Number 5
    15A06 Amount of Claim 6
    15C06 Credit Reference Number 6
    15A07 Amount of Claim 7
    15C07 Credit Reference Number 7
    15A08 Amount of Claim 8
    15C08 Credit Reference Number 8
    15A09 Amount of Claim 9
    15C09 Credit Reference Number 9
    15A10 Amount of Claim 10
    15C10 Credit Reference Number 10
    15A11 Amount of Claim 11
    15C11 Credit Reference Number 11
    15A12 Amount of Claim 12
    15C12 Credit Reference Number 12

3.12.12.52.1 (01-01-2023)

Section 15
Invalid Conditions/
Correction Procedures

  1. These Fields are invalid if they are not all numeric or blank.

  2. Refer to the return to correct any coding or transcription errors.

  3. This section supports the credit from Form 4136 and part of Field 06BR (Balance Due/Overpayment). a) Correspond if Form 4136 is not attached. b) If "no reply" , delete the credit, enter CCC "3" . Send TPNC 90 stating the credit cannot be allowed without the required supporting documentation.

3.12.12.53 (01-01-2023)

Section 16
Field Descriptions

  1. These Fields are positive only, dollars and cents.

  2. Listed below are the Fields contained in Section 16 showing the Field designator and title:

    Field Field
    TITLE
    16A01 Amount of Claim 13
    16C01 Credit Reference Number 13
    16A02 Amount of Claim 14
    16C02 Credit Reference Number 14
    16A03 Amount of Claim 15
    16C03 Credit Reference Number 15
    16A04 Amount of Claim 16
    16C04 Credit Reference Number 16
    16A05 Amount of Claim 17
    16C05 Credit Reference Number 17
    16A06 Amount of Claim 18
    16C06 Credit Reference Number 18
    16A07 Amount of Claim 19
    16C07 Credit Reference Number 19
    16A08 Amount of Claim 20
    16C08 Credit Reference Number 20
    16A09 Amount of Claim 21
    16C09 Credit Reference Number 21
    16A10 Amount of Claim 22
    16C10 Credit Reference Number 22
    16A11 Amount of Claim 23
    16C11 Credit Reference Number 23
    16A12 Amount of Claim 24
    16C12 Credit Reference Number 24

3.12.12.53.1 (01-01-2023)

Section 16
Invalid Conditions/
Correction Procedures

  1. These Fields are invalid if they are not all numeric or blank.

  2. Refer to the return to correct any coding or transcription errors.

  3. This section supports the credit from Form 4136 and part of Field 06BR (Balance Due/Overpayment). a) Correspond if Form 4136 is not attached. b) If "no reply" , delete the credit, enter CCC "3" . Send TPNC 90 stating the credit cannot be allowed without the required supporting documentation.

3.12.12.54 (01-01-2023)

Section 17
Field Descriptions

  1. These Fields are positive only, dollars and cents.

  2. Listed below are the Fields contained in Section 17 showing the Field designator and title:

    Field Field
    TITLE
    17A01 Amount of Claim 25
    17C01 Credit Reference Number 25
    17A02 Amount of Claim 26
    17C02 Credit Reference Number 26
    17A03 Amount of Claim 27
    17C03 Credit Reference Number 27
    17A04 Amount of Claim 28
    17C04 Credit Reference Number 28
    17A05 Amount of Claim 29
    17C05 Credit Reference Number 29
    17A06 Amount of Claim 30
    17C06 Credit Reference Number 30
    17A07 Amount of Claim 31
    17C07 Credit Reference Number 31
    17A08 Amount of Claim 32
    17C08 Credit Reference Number 32
    17A09 Amount of Claim 33
    17C09 Credit Reference Number 33
    17A10 Amount of Claim 34
    17C10 Credit Reference Number 34
    17A11 Amount of Claim 35
    17C11 Credit Reference Number 35
    17A12 Amount of Claim 36
    17C12 Credit Reference Number 36

3.12.12.54.1 (01-01-2023)

Section 17
Invalid Conditions/
Correction Procedures

  1. These Fields are invalid if they are not all numeric or blank.

  2. Refer to the return to correct any coding or transcription errors.

  3. This section supports the credit from Form 4136 and part of Field 06BR (Balance Due/Overpayment). a) Correspond if Form 4136 is not attached. b) If "no reply" , delete the credit, enter CCC "3" . Send TPNC 90 stating the credit cannot be allowed without the required supporting documentation.

3.12.12.55 (01-01-2023)

Section 18
Field Descriptions

  1. These Fields are positive only, dollars and cents.

  2. Listed below are the Fields contained in Section 18 showing the Field designator and title:

    Field Field
    TITLE
    18A01 Amount of Claim 37
    18C01 Credit Reference Number 37
    18A02 Amount of Claim 38
    18C02 Credit Reference Number 38
    18A03 Amount of Claim 39
    18C03 Credit Reference Number 39
    18A04 Amount of Claim 40
    18C04 Credit Reference Number 40
    18A05 Amount of Claim 41
    18C05 Credit Reference Number 41
    18A06 Amount of Claim 42
    18C06 Credit Reference Number 42
    18A07 Amount of Claim 43
    18C07 Credit Reference Number 43

3.12.12.55.1 (01-01-2023)

Section 18
Invalid Conditions/
Correction Procedures

  1. These Fields are invalid if they are not all numeric or blank.

  2. Refer to the return to correct any coding or transcription errors.

  3. This section supports the credit from Form 4136 and part of Field 06BR (Balance Due/Overpayment). a) Correspond if Form 4136 is not attached. b) If "no reply" , delete the credit, enter CCC "3" . Send TPNC 90 stating the credit cannot be allowed without the required supporting documentation.

3.12.12.56 (01-01-2023)

Section 19
Field Descriptions

  1. These Fields are located on Form 8978.

    Field Field
    TITLE
    LOCATION    		 MAX
    LENGTH
    1914 Total Additional Reporting Year Tax Form 8978, Part I, Line 14 15
    1916 Total Penalties Form 8978, Part II, Line 16 15
    1918 Total Interest Form 8978, Part III, Line 18 15

3.12.12.56.1 (01-01-2023)

Section 19
Invalid Conditions/
Correction Procedures

  1. Look to the return to correct any coding or transcription errors.

  2. All Fields are numeric and positive.

  3. Fields are valid if numeric, blank or zero.

3.12.12.57 (01-01-2024)

Section 23
Field Descriptions

  1. These fields are located on the Form 3800.

    Field Field
    Title    		 Location Max
    Length
    231BB Elective Payment Election or Credit Transfer Registration or other number Part III, Line 1b, Column b 12
    231BG Section 6418 Credit Transfer Election amount Part III, Line 1b, Column g 15
    231BH Gross Section 6417 or 48D(d) Elective Payment Election Part III, Line 1b, Column h. 15
    231BI Net Elective Payment Election Credit Amount Part III, Line 1b, Column i. 15
    231BJ Line 1B Total Part III, Line 1b, Column j. 15
    231DB Elective Payment Election or Credit Transfer Registration or other number Part III, Line 1d, Column b. 12
    231DG Section 6418 Credit Transfer Election amount Part III, Line 1d, Column g. 15
    231DH Gross Section 6417 or 48D(d) Elective Payment Election Part III, Line 1d, Column h. 15
    231DI Net Elective Payment Election Credit Amount Part III, Line 1d, Column i. 15
    231DJ Line 1D Total Part III, Line 1d, column j. 15
    231FB Elective Payment Election or Credit Transfer Registration or other number Part III, Line 1f, Column b. 12
    231FG Section 6418 Credit Transfer Election amount Part III, Line 1f, Column g. 15
    231FJ Line 1F Total Part III, Line 1f, column j. 15
    231GB Elective Payment Election or Credit Transfer Registration or other number Part III, Line 1g, Column b. 12
    231GG Section 6418 Credit Transfer Election amount Part III, Line 1g, Column g. 15
    231GH Gross Section 6417 or 48D(d) Elective Payment Election Part III, Line 1g, Column h. 15
    231GI Net Elective Payment Election Credit Amount Part III, Line 1g, Column i. 15
    231GJ Line 1G Total Part III, Line 1g, column j. 15

3.12.12.57.1 (01-01-2024)

Section 23
Invalid Conditions/
Correction Procedures

  1. Look to the return to correct any coding or transcription errors.

  2. All Fields are numeric and positive.

  3. Fields are valid if numeric, blank or zero.

3.12.12.58 (01-01-2024)

Section 24
Field Descriptions

  1. These Fields are located on Form 3800.

    Field Field Title Location Max Length
    241OB Elective Payment Election or Credit Transfer Registration or other number Part III, Line 1o, Column b. 12
    241OH Gross Section 6417 or 48D(d) Elective Payment Election Part III, Line 1o, Column h. 15
    241OI Net Elective Payment Election Credit Amount Part III, Line 1o, Column i. 15
    241OJ Line 1O Total Part III, Line 1o, column j. 15
    241QB Reserved/ filler (registration number) Part III, Line 1q, Column b. 12
    241QG Reserved/ filler (Credit transfer Election Amount) Part III, Line 1q, Column g. 15
    241QH Reserved/ filler (Gross Elective Payment Election) Part III, Line 1q, Column h. 15
    241QI Reserved/ filler (Net elective payment) Part III, Line 1q, Column i. 15
    241QJ Reserved/ filler (Net GBC) Part III, Line 1q, column j. 15
    241SB Elective Payment Election or Credit Transfer Registration or other number Part III, Line 1s, Column b. 12
    241SG Section 6418 Credit Transfer Election amount Part III, Line 1s, Column g. 15
    241SH Gross Section 6417 or 48D(d) Elective Payment Election Part III, Line 1s, Column h. 15
    241SI Net Elective Payment Election Credit Amount Part III, Line 1s, Column i. 15
    241SJ Line 1S Total Part III, Line 1s, Column j. 15
    241UB Elective Payment Election or Credit Transfer Registration or other number Part III, Line 1u, Column b. 12
    241UG Section 6418 Credit Transfer Election amount Part III, Line 1u, Column g. 15
    241UH Gross Section 6417 or 48D(d) Elective Payment Election Part III, Line 1u, Column h. 15
    241UI Net Elective Payment Election Credit Amount Part III, Line 1u, Column i. 15
    241UJ Line 1U Total Part III, Line 1u, column j. 15
    241XB Elective Payment Election or Credit Transfer Registration or other number Part III, Line 1x, Column b. 12
    241XG Section 6418 Credit Transfer Election amount Part III, Line 1x, Column g. 15
    241XH Gross Section 6417 or 48D(d) Elective Payment Election Part III, Line 1x Column h 15
    241XI Net Elective Payment Election Credit Amount Part III, Line 1x Column i. 15
    241XJ Line 1X Total Part III, Line 1x Column j. 15

3.12.12.58.1 (01-01-2024)

Section 24
Invalid Conditions/
Correction Procedures

  1. Look to the return to correct any coding or transcription errors.

  2. All Fields are numeric and positive.

  3. Fields are valid if numeric, blank or zero.

3.12.12.59 (01-01-2024)

Section 25
Field Descriptions

  1. These fields are located on the Form 3800.

    Field Field Title Location Max Length
    25AAB Elective Payment Election or Credit Transfer Registration or other number Part III, Line 1aa, Column b. 12
    25AAH Gross Section 6417 or 48D(d) Elective Payment Election Part III, Line 1aa Column h. 15
    25AAI Net Elective Payment Election Credit Amount Part III, Line 1aa Column i. 15
    25AAJ Line 1AA Total Part III, Line 1aa, Column j. 15
    25GGB Reserved/ filler (registration number) Part III, Line 1gg, Column b. 12
    25GGG Reserved/ filler (Credit transfer Election Amount) Part III, Line 1gg Column g. 15
    25GGH Reserved/ filler (Gross Elective Payment Election) Part III, Line 1gg Column h. 15
    25GGI Reserved/ filler (Net elective payment) Part III, Line 1gg, Column i. 15
    25GGJ Reserved/ filler (Net GBC) Part III, Line 1gg, Column j. 15
    254AB Elective Payment Election or Credit Transfer Registration or other number Part III, Line 4a, Column b 12
    254AG Section 6418 Credit Transfer Election amount Part III, Line 4a, Column g. 15
    254AH Gross Section 6417 or 48D(d) Elective Payment Election Part III, Line 4a, Column h. 15
    254AI Net Elective Payment Election Credit Amount Part III, Line 4a, Column i. 15
    254AJ Line 1A Total Part III, Line 4a, Column j. 15
    254EB Elective Payment Election or Credit Transfer Registration or other number Part III, Line 4e, Column b 12
    254EG Section 6418 Credit Transfer Election amount Part III, Line 4e, Column g. 15
    254EH Gross Section 6417 or 48D(d) Elective Payment Election Part III, Line 4e, Column h. 15
    254EI Net Elective Payment Election Credit Amount Part III, Line 4e, Column i. 15
    254EJ Line 1E Total Part III, Line 4e, Column j. 15
    25IND DATA-PRESENT-SECT-5-IND Part V, Indicator 1

3.12.12.59.1 (01-01-2024)

Section 25
Invalid Conditions/
Correction Procedures

  1. Look to the return to correct any coding or transcription errors.

  2. All Fields are numeric and positive.

  3. Fields are valid if numeric, blank or zero.

3.12.12.60 (01-01-2024)

Section 31
Field Descriptions

  1. These Fields are located on Form 8936.

    Field Field
    TITLE
    LOCATION    		 MAX
    LENGTH
    311VI Vehicle Identification Number (VIN) First Schedule A, Part I, Line 2 17
    311DT Placed in service date First Schedule A, Part I, Line 3 8
    31109 Tentative credit amount First Schedule A, Part II, Line 9 15
    31111 Credit amount for business use of new clean vehicle Part II, Line 11 15
    31117 Smaller of Line 15 or Line 16 First Schedule A, Part IV, Line 17 15
    31126 Smaller of Line 24 or Line 25 First Schedule A, Part V, Line 26 15
    311IN Indicator field for results of MeF check of VIN against portal N/A 1
    312VI Vehicle Identification Number (VIN) Second Schedule A, Part I, Line 2 17
    312DT Placed in service date Second Schedule A, Part I, Line 3 8
    31209 Tentative credit amount   15
    31211 Credit amount for business use of new clean vehicle Part II, Line 11 15
    31217 Smaller of Line 15 or Line 16 Second Schedule A, Part IV, Line 17 15
    31226 Smaller of Line 24 or Line 25 Second Schedule A, Part V, Line 26 15

3.12.12.60.1 (01-01-2024)

Section 31
Invalid Conditions/
Correction Procedures

  1. Look to the return to correct any coding or transcription errors.

  2. All Fields are numeric and positive.

  3. Fields are valid if numeric, blank or zero.

3.12.12.61 (01-01-2023)

Form 1120-POL
Math/Consistency Errors Priority IV

  1. A priority IV error will display whenever the contents of one Field is inconsistent with another Field, or when the math computation is incorrect.

  2. These errors will be assigned a specific Error Code and will be displayed in ascending Error Code order.

  3. The screen display will show the error code assigned and all Fields needed to make the necessary correction.

  4. The Field labeled "CL" will be displayed for the entry of a Clear Field, on records where the possibility that a change or correction may not be needed. All coding and transcription errors must be corrected, and all IRM procedures must be applied BEFORE entering a "C" in this Field.

  5. All errors must be resolved by either:

    1. Correcting the error or,

    2. Entering a Clear Field or,

    3. Entering a TPNC. See Exhibit 3.12.12-21 for a list of valid codes for Form 1120-POL, or

    4. Suspending the document (SSPND) with the appropriate Action Code.

3.12.12.61.1 (01-01-2024)

Error Code 010

  1. Error Code 010 displayed Fields are:

    01CCC Computer Condition Code
    01CAF CAF Code
    01CBI Paid Preparer Checkbox Indicator
    01PSN Tax Preparer PTIN
    01PEN Tax Preparer EIN
    01PTN Preparer Phone Number
    01CBT Paid Preparer Phone Number
    02CON In Care of Name
    02FAD Foreign Address
    S02DP Section 02
    S03DP Section 03
    S04DP Section 04
    S05DP Section 05
    S06DP Section 06
    S15DP Section 15
    S16DP Section 16
    S19DP Section 19
    S20DP Section 20
    S23DP Section 23
    S24DP Section 24
    S25DP Section 25
    S31DP Section 31

  2. "Any Section other than 01 is present" .

3.12.12.61.1.1 (01-01-2023)
Error Code 010
Invalid Conditions

  1. Error Code 010 will generate when Computer Condition Code, CCC, "G" is present and entries other than 01EIN, 01NC, 01TXP, 01CCC, 01CRD and 01RCD are present.

3.12.12.61.1.2 (01-01-2023)
Error Code 010
Correction Procedures

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

  2. Compare the displayed Field with the return and attachment. If incorrect, overlay the screen with the correct information.

  3. Determine if CCC "G" was input correctly:

    Note:

    See IRM 3.12.38.5.17.1 for additional instructions for determining an amended return.

    If... Then...
    CCC "G" was entered correctly, 1. DLSEC to delete all sections except Section 01.
    2. Delete the invalid entries that are present in Section 01. GTSEC 01 if necessary.
    CCC "G" was entered incorrectly, 1. Enter all necessary data.
    2. Ensure that Section 01 Fields are correct.
    3. Delete the "G" in Field 01CCC.

3.12.12.61.2 (01-01-2023)

Error Code 122

  1. Error Code 122 displayed Fields are:

    01TXP Tax Period
    15TG> Total Fuel Credit Generated
    15A01 Amount of Claim 1
    15C01 Credit Reference Number 1
    15A02 Amount of Claim 2
    15C02 Credit Reference Number 2
    15A03 Amount of Claim 3
    15C03 Credit Reference Number 3
    15A04 Amount of Claim 4
    15C04 Credit Reference Number 4
    15A05 Amount of Claim 5
    15C05 Credit Reference Number 5
    15A06 Amount of Claim 6
    15C06 Credit Reference Number 6
    15A07 Amount of Claim 7
    15C07 Credit Reference Number 7
    15A08 Amount of Claim 8
    15C08 Credit Reference Number 8
    15A09 Amount of Claim 9
    15C09 Credit Reference Number 9
    15A10 Amount of Claim 10
    15C10 Credit Reference Number 10
    15A11 Amount of Claim 11
    15C11 Credit Reference Number 11
    15A12 Amount of Claim 12
    15C12 Credit reference Number 12
    16A01 Amount of Claim 13
    16C01 Credit Reference Number 13
    16A02 Amount of Claim 14
    16C02 Credit Reference Number 14
    16A03 Amount of Claim 15
    16C03 Credit Reference Number 15
    16A04 Amount of Claim 16
    16C04 Credit Reference Number 16
    16A05 Amount of Claim 17
    16C05 Credit Reference Number 17
    16A06 Amount of Claim 18
    16C06 Credit Reference Number 18
    16A07 Amount of Claim 19
    16C07 Credit Reference Number 19
    16A08 Amount of Claim 20
    16C08 Credit Reference Number 20
    16A09 Amount of Claim 21
    16C09 Credit Reference Number 21
    16A10 Amount of Claim 22
    16C10 Credit Reference Number 22
    16A11 Amount of Claim 23
    16C11 Credit Reference Number 23
    16A12 Amount of Claim 24
    16C12 Credit Reference Number 24

  2. "SECTION 17 or 18 PRESENT" .

3.12.12.61.2.1 (01-01-2023)
Error Code 122
Invalid Conditions

  1. Error Code 122 will generate when any of the following conditions are present:

    1. A credit amount is present and the corresponding credit reference (CRN) is not present.

    2. A CRN is present and the corresponding credit amount is not present.

    3. A CRN and amount are claimed for an invalid tax period as shown below:

    If And
    CRN 306 is present Tax period is prior to 200601
    CRN 307 is present Tax Period is prior to 200601 or subsequent to 201811
    CRN 309 is present Tax Period is prior to 200601
    CRN 310 is present Tax Period is prior to 200601
    CRN 318 is present Tax Period is subsequent to 199707
    CRN 324 is present Tax Period is prior to 199701
    CRN 346 is present Tax Period is prior to 199801
    CRN 347 is present Tax Period is prior to 199801
    CRN 350 is present Tax Period is prior to 199801
    CRN 352 is present Tax Period is subsequent to 199411
    CRN 356 is present Tax Period is prior to 199301 or subsequent to 200412
    CRN 357 is present Tax Period is prior to 199301 or subsequent to 200412
    CRN 359 is present Tax Period is prior to 199301 or subsequent to 200412
    CRN 361 is present Tax Period is prior to 199401
    CRN 362 is present Tax Period is prior to 199401
    CRN 363 is present Tax Period is prior to 199301 or subsequent to 200412
    CRN 369 is present Tax Period is prior to 199401
    CRN 375 is present Tax Period is prior to 199301 or subsequent to 200412
    CRN 376 is present Tax Period is prior to 199301 or subsequent to 200412
    CRN 377 is present Tax Period is prior to 200101 or subsequent to 200711
    CRN 388 is present Tax Period is prior to 200501 or subsequent to 201811
    CRN 390 is present Tax Period is prior to 200501 or subsequent to 201811
    CRN 393 is present Tax Period is prior to 200501
    CRN 394 is present Tax Period is prior to 200501
    CRN 395 is present Tax Period is prior to 200501 or subsequent to 200609
    CRN 411 is present Tax Period is prior to 200601
    CRN 412 is present Tax Period is prior to 200601
    CRN 413 is present Tax Period is prior to 200601
    CRN 414 is present Tax Period is prior to 200601
    CRN 415 is present Tax Period is prior to 200601
    CRN 416 is present Tax Period is prior to 200601
    CRN 417 is present Tax Period is prior to 200601
    CRN 418 is present Tax Period is prior to 200601
    CRN 419 is present Tax Period is prior to 200610 or subsequent to 201411
    CRN 420 is present Tax Period is prior to 200610 or subsequent to 201411
    CRN 421 is present Tax Period is prior to 200610 or subsequent to 201411
    CRN 422 is present Tax Period is prior to 200610 or subsequent to 201508
    CRN 423 is present Tax Period is prior to 200610 or subsequent to 201411
    CRN 424 is present Tax Period is prior to 200610 or subsequent to 201411
    CRN 425 is present Tax Period is prior to 200610 or subsequent to 201411
    CRN 426 is present Tax Period is prior to 200610 or subsequent to 201811
    CRN 427 is present Tax Period is prior to 200610 or subsequent to 201811
    CRN 428 is present Tax Period is prior to 200610 or subsequent to 201811
    CRN 429 is present Tax Period is prior to 200610 or subsequent to 201811
    CRN 430 is present Tax Period is prior to 200610 or subsequent to 201811
    CRN 431 is present Tax Period is prior to 200610 or subsequent to 201811
    CRN 432 is present Tax Period is prior to 200610 or subsequent to 201811
    CRN 435 is present Tax Period is prior to 200810 or subsequent to 201411
    CRN 436 is present Tax Period is prior to 200810 or subsequent to 201811
    CRN 437 is present Tax Period is prior to 200810 or subsequent to 201811
3.12.12.61.2.2 (01-01-2023)
Error Code 122
Correction Procedures

  1. Correct any coding and transcription errors.

  2. Verify the CRN and credit amount is claimed for a valid tax period. If the amount claimed is for an invalid tax period, as shown above, Delete the CRN and credit amount Fields and assign TPNC 90 with the following literal: "We computed your return without applying your Credit for Federal Tax Paid on Fuels because you claimed a credit that is not valid for the tax period of your return."

    Note:

    Some fuel credits reported on Form 4136 have expired at the end of 2018. The dates were changed above. We will disallow the credit if claimed on an invalid period and send TPNC 90 as stated above.

  3. If more than 20 credits are claimed on Form 4136 they will need to be manually input by ERS/Rejects. Data Transcription will only input up to 20 individual credits.

3.12.12.61.3 (01-01-2024)

Error code 124

  1. Error Code 124 displayed Fields are:

    01TXP Tax Period
    231BI Form 7207-Net Elective Payment Election Credit Amount
    231DI Form 3468-Net Elective Payment Election Credit Amount
    231GI Form 7210-Net Elective Payment Election Credit Amount
    241OI Form 3468-Net Elective Payment Election Credit Amount
    241SI Form 8911-Net Elective Payment Election Credit Amount
    241UI Form 7213-Net Elective Payment Election Credit Amount
    241XI Form 8933-Net Elective Payment Election Credit Amount
    25AAI Form 8936-Net Elective Payment Election Credit Amount
    254EI Form 8835-Net Elective Payment Election Credit Amount
    >>>> Total underprint
    07EPV EPV Verified Amount

3.12.12.61.3.1 (01-01-2024)
Error Code 124
Invalid Conditions

  1. If Tax Period is 202212 and prior.

3.12.12.61.3.2 (01-01-2024)
Error Code 124
Correction Procedures

  1. Correct any coding and transcription errors.

  2. If no errors are found, check the attachments to make sure all lines were transcribed correctly and make necessary changes.

  3. If the taxpayer's figures are incorrect send appropriate TPNC.

3.12.12.61.4 (01-01-2023)

Error Code 160

  1. Error Code 160 displayed Fields are:

    TPNC Taxpayer Notice Code
    0401 Dividends Income
    0402 Interest Income
    0403 Gross Rents Income
    0404 Gross Royalties Income
    0405 Net Capital Gains (Schedule D) Income
    0406 Ordinary Gains/Losses (Form 4797) Income
    0407 Other Income
    0408 Total Income
    >>>> Total Income underprint
    0509 Salaries and Wages Deduction
    0510 Repairs and Maintenance Deduction
    0511 Rents Deduction
    0512 Taxes and Licenses Deduction
    0513 Interest Deduction
    0514 Depreciation Deduction
    0515 Other Deductions
    0516 Total Deductions
    >>>> Total Deductions underprint
    0518 Specific Deduction

  2. "SECTION 04 or 05 NOT PRESENT"

3.12.12.61.4.1 (01-01-2023)
Error Code 160
Invalid Conditions

  1. Field 0408, Total Income, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

  2. Field 0516, Total Deductions, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.61.4.2 (01-01-2023)
Error Code 160
Correction Procedures

  1. Correct any coding and transcription errors.

  2. If no errors are found, check the attachments to make sure all lines were transcribed correctly and make necessary changes.

  3. The computer adds Field 0401 through 0407 to compute Field 0408, Total Income.

  4. The computer adds Fields 0509 through 0515 to compute Field 0516, Total Deductions.

  5. If the taxpayer's figures are incorrect and still ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, send appropriate TPNC shown below:

    TPNC Explanation
    01 We found an error in the computation of your total income.
    09 We found an error in the computation of your deductions.
    15 An error was made when your gains and losses were figured on Schedule D.
    16 An error was made when your gains and losses were figured on Form 4797.
    40 We have adjusted your tax as shown because we did not receive a reply to our request for additional information.
    90 Used when a return contains an error and none of the codes above apply.

3.12.12.61.5 (01-01-2023)

Error Code 172

  1. Error Code 172 displayed Fields are:

    CL Clear Field
    01TXP Tax Period
    01CCC Computer Condition Code
    01PCC Principle Campaign Committee
    0519> Taxable Income
    0622 Total Gross Tax
    >>>> Total Gross Tax underprint
    06MCT Manually Corrected Tax
    "SECTIONS 05, 06 NOT PRESENT"

3.12.12.61.5.1 (01-01-2023)
Error Code 172
Invalid Conditions

  1. Field 01CCC, Computer Condition Code, "Y" is present.

  2. Field 01TXP, Tax Period, is prior to 198912.

  3. Computer Condition Code "Y" indicates the accounting period has changed and the return is for a short period. The return must be manually verified.

  4. Field 01PCC is valid if 1, 2, 3, or blank.

3.12.12.61.5.2 (01-01-2024)
Error Code 172
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If the return is not a short period and the accounting period has not changed, delete CCC "Y " .

  3. If CCC "Y" is correct, manually verify the tax.

  4. For Forms 1120-POL (other than a principal campaign committee), the tax rates are as follows:

    199312 and subsequent 35% of the Taxable Income.
    199301-199311 must be prorated (34% and 35%) of the Taxable Income.
    198806-199212 34% of the Taxable Income
    198707-198805 must be prorated (34% and 46%) of the Taxable Income.
    197912-198706 46% of the Taxable Income

  5. If Then
    the taxpayer's tax is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the manual tax, enter a "C" in the Clear Field
    the taxpayer's tax is not ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the manual tax amount, enter the manually computed tax in Field 06MCT. See IRM 3.12.12.94.1 (Rule of Two).

  6. If Field 01PCC is "1" or "2" the tax is computed using the 1120 corporate rate. If "3" or blank the tax is computed using the 1120-POL rate.

3.12.12.61.6 (01-01-2023)

Error Code 182

  1. Error Code 182 displayed Fields are:

    TPNC Taxpayer Notice Code
    01TXP Tax Period
    03MIC Missing Schedule Code
    03ADC Audit Codes
    0620> Gross Income Tax (Generated)
    06TSC Statutory Credits
    >>>> Statutory Credits underprint
    0622 Total Gross Tax
    >>>> Total Gross Tax underprint

3.12.12.61.6.1 (01-01-2023)
Error Code 182
Invalid Conditions

  1. Field 06TSC, Statutory Credits ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.12.61.6.2 (01-01-2023)
Error Code 182
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 06TSC (Computer Generated) is the lesser of Field 06TSC or the generated amount for Field 0622, Total Gross Tax.

  3. Apply the statutory credits in the following order:

    1. Form 1118, Foreign Tax Credit

    2. Form 5735, Possessions Tax Credit

    3. Non-conventional Fuel Credit (no form)

    4. Form 3800, General Business Credit

    5. Form 8827, Credit for Prior Year Minimum Tax

  4. A supporting form must be attached for any credit claimed of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. Correspond for support if there is no indication which credit is being taken and the credit is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    2. Accept the taxpayer entry if any of the above credits claimed are ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and the supporting schedule is not attached.

    3. Enter appropriate missing schedule code in Field 03MIC.

    Note:

    Total Statutory Credits cannot exceed the Total Gross Tax.

  5. If Field 06TSC is incorrect, send appropriate TPNC. The valid TPNCs are listed below :

    TPNC Explanation
    05 We found an error in the computation of your total income tax.
    08 The credit claimed was more than the law allows.
    40 We have adjusted your tax as shown because we didn't receive a reply to our request for additional information.
    90 Used when a return contains an error and none of the codes above apply.
    Any previously assigned TPNC

3.12.12.61.7 (01-01-2023)

Error Code 186

  1. Error Code 186 displayed Fields are:

    TPNC Taxpayer Notice Code
    01TXP Tax Period
    01CCC Computer Condition Code
    01PCC Principle Campaign Committee
    03MIC Missing Schedule Code
    0519> Taxable Income (Generated)
    0620> Gross Income Tax (Generated)
    06TSC Statutory Credits
    >>>> Statutory Credits underprint
    0622 Total Gross Tax
    >>>> Total Gross Tax underprint
    06MCT Manually Corrected Tax
    06RN> ERS Input Only - Regular-Tax-New-Rate
    06RO> ERS Input Only - Regular-Tax-Old-Rate
    "SECTION 03 NOT PRESENT"

3.12.12.61.7.1 (01-01-2023)
Error Code 186
Invalid Conditions

  1. Field 0622, Total Tax, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

  2. Field 01PCC is valid if 1, 2, 3, or blank.

3.12.12.61.7.2 (01-01-2023)
Error Code 186
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 0519>, Taxable Income (Generated), is located on Form 1120-POL, Line 19. Field 0519> is Field 0408, Total Income, minus Field 0516, Total Deductions, minus Field 0518, Specific Deduction.

  3. Field 0620>, Gross Income Tax, is located on Form 1120-POL, Line 20. Field 0620> , is computed as follows for 1120-POL rate:

    201812 and subsequent 21% of the Taxable Income
    199312 - 201712 35% of the Taxable Income.
    199301-199311 must be prorated (34% and 35%) of the Taxable Income.
    198806-199212 34% of the Taxable Income
    198707-198805 must be prorated (34% and 46%) of the Taxable Income.
    197912-198706 46% of the Taxable Income

    Exception:

    If the Principal Campaign Committee Box is checked use the tax rate charts. See Exhibit 3.12.12-25.

  4. Field 06TSC, Statutory Credits, is located on Form 1120-POL, Line 21.

  5. Field 0622, Total Gross Tax, is located on Form 1120-POL, Line 22. Field 0622 is computed by subtracting Field 06TSC, Statutory Credits, from Field 0620>, Gross Income Tax (Generated).

  6. If the taxpayer has checked the section 501(c) box at the top of the return or there is an entry in line 17a, 17b or 17c, accept the taxpayer's figure for taxable income. Manually compute the tax using (3) above. If the taxpayers figure is "0" zero, enter a "1" in Field 06MCT.

  7. Fields 06RN and 06RO are used by ERS employees when a Blended Tax Rate is necessary.

  8. If manual computation is required, follow the instructions in IRM 3.12.12.83. To figure the Corporate Rate use Exhibit 3.12.12-25. The Form 1120-POL rate can be figured using the previous table in 3.12.12.53.20.2(3).

    Note:

    If Field 01PCC is "1" or "2" the tax is computed using the 1120 corporate rate See IRM 3.12.12–25 for the tax rate schedules. If "3" the tax is computed using the 1120-POL rate.

    If Then
    the taxpayer's tax is correct or differs from the manually computed amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ enter the amount in Field 06MCT.
    the taxpayer's tax is incorrect and differs from the manually computed amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ enter the manually computed tax in Field 06MCT. See IRM 3.12.12.94.1 (Rule of Two). If EC 186 redisplays or if it ripples to EC 188 and there are no additional errors, send TPNC 05.

3.12.12.61.8 (01-01-2024)

Error Code 187

  1. Error Code 187 displayed Fields are:

    TPNC Taxpayer Notice Code
    01TXP Tax Period
    311VI Vehicle Identification Number (VIN)
    311DT Placed in service date
    31109 Tentative credit amount
    31111 Credit amount for business use of new clean vehicle
    31117 Smaller of Line 15 or Line 16
    31126 Smaller of Line 24 or Line 25
    311IN Indicator field for results of MeF check of VIN against portal
    312VI Vehicle Identification Number (VIN)
    312DT Placed in service date
    31209 Tentative credit amount
    31211 Credit amount for business use of new clean vehicle
    31217 Smaller of Line 15 or Line 16
    31226 Smaller of Line 24 or Line 25
    312IN indicator field for results of Mef Check of VIN against portal
    31RDV Verified field for SUM-REDCD-VIN-CR-VERIFIED-AMT
    313IN Indicator (More than 2 Schedule A’s attached)

3.12.12.61.8.1 (01-01-2023)
Error Code 187
Invalid Conditions

  1. If Tax Period is 202212 and prior.

  2. If other than "0" and "1" .

3.12.12.61.8.2 (01-01-2023)
Error Code 187
Correction Procedures

  1. Correct any coding and transcription errors.

  2. If no errors are found, check the attachments to make sure all lines were transcribed correctly and make necessary changes.

  3. If the taxpayer's figures are incorrect assign appropriate TPNC 73, 74, or 90 with appropriate explanation.

3.12.12.61.9 (01-01-2023)

Error Code 188

  1. Error Code 188 displayed Fields are:

    TPNC Taxpayer Notice Code
    0622 Total Gross Tax
    >>>> Total Gross Tax Underprint
    0623A Form 7004 Credit
    0623B Credit from Regulated Investment Company
    06FTE Total Telephone Excise Tax Credit
    06TC> Telephone Excise Tax Refund (Generated)
    06TRV Telephone Excise Tax Refund (Verified)
    06B/R Balance Due/Overpayment
    >>>> Balance Due/Overpayment underprint
    06RC> Refundable Credits (Generated)
    15TG> Total Credit Generated
    15A01 Amount of Claim 1
    15C01 Credit Reference Number 1
    15A02 Amount of Claim 2
    15C02 Credit Reference Number 2
    15A03 Amount of Claim 3
    15C03 Credit Reference Number 3
    15A04 Amount of Claim 4
    15C04 Credit Reference Number 4
    15A05 Amount of Claim 5
    15C05 Credit Reference Number 5
    15A06 Amount of Claim 6
    15C06 Credit Reference Number 6
    15A07 Amount of Claim 7
    15C07 Credit Reference Number 7
    15A08 Amount of Claim 8
    15C08 Credit Reference Number 8
    15A09 Amount of Claim 9
    15C09 Credit Reference Number 9
    15A10 Amount of Claim 10
    15C10 Credit Reference Number 10
    15A11 Amount of Claim 11
    15C11 Credit Reference Number 11
    15A12 Amount of Claim 12
    15C12 Credit Reference Number 12
    "SECTION 16, 17 or 18 PRESENT"

3.12.12.61.9.1 (01-01-2023)
Error Code 188
Invalid Conditions

  1. Field 06B/R, Balance Due/Overpayment, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.61.9.2 (01-01-2023)
Error Code 188
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 06B/R is computed as follows:

    1. Field 0622 minus,

    2. Field 0623A minus,

    3. Field 0623B, minus,

    4. Field 06FTE, minus,

    5. Field 15TG>.

  3. Field 0623A, Tax Paid-with Extension, is located on Form 1120-POL, Line 23a. This Field is used to compute Field 06B/R, Tax Due/Overpayment. Accept the amount shown on the return.

  4. Field 0623B, Credit for tax paid on undistributed capital gains, is located on Form 1120-POL, Line 23b. Correct from Form 2439. Correspond for Form 2439 if missing and amount is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

    1. If "no reply" , delete Field 0623B.

    2. Assign TPNC 90 with the appropriate explanation.

  5. Field 06FTE, Telephone Excise Tax Credit, is located on Form 1120-POL, Line 23d. .

    Note:

    C&E will no longer edit the TETR amount on Line 23d. This will allow all TETR claims filed on original returns to fall out in ERS. Follow the directions below to resolve EC 188 when it generates due to TETR credit.

    1. Change all TETR Fields to zero on the screen display and remove AC 450 if applicable.

    2. Detach Form 8913 and make a copy of page 1 (signature page) of Form 1120-POL. Staple the copy of the signature page to the back of Form 8913 and route to Accounts Management.

    3. Send TPNC 90 to the taxpayer with the following literal: Due to processing constraints your Credit for Federal Telephone Tax Paid could not be processed with your tax return. Your claim for this credit has been forwarded to another area to be processed.

  6. Field 15TG>, Credit for Federal Tax on Fuels, is on Form 4136, Line 17 and is entered by the taxpayer on Form 1120-POL, line 23c.

  7. If penalty or interest is included in Field 06B/R, delete that amount from Field 06B/R.

  8. If Field 0622 and the underprint differ but the taxpayer has tax but no taxable income, GTSEC 06 and verify the section. If the taxpayer's computation is incorrect, assign TPNC 05.

  9. If the taxpayer shows payments on line 23d and no amounts are present on lines 23a through 23c, enter the total payments amount in Field 0623A.

  10. If the taxpayer's computation is incorrect, send appropriate TPNC. The valid TPNCs are listed below and any previously assign TPNC:

    Code Explanation
    05 We found an error in the computation of your total income tax.
    10 We found an error in the computation of the tax due, or the overpayment amount.
    90 Used when a return contains an error and none of the codes above apply.
    Any previously assigned TPNC

3.12.12.61.10 (01-01-2023)

Error Code 192

  1. Error Code 192 displayed Fields are:

    CL Clear Field
    01RCD Received Date
    01CCC Computer Condition Code
    06B/R Balance Due/Overpayment
    >>>> Balance Due Overpayment underprint

3.12.12.61.10.1 (01-01-2023)
Error Code 192
Invalid Conditions

  1. Field 06B/R Computer is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Field 01CCC is not "O" .

    Note:

    The computer generates Action Code 341 if Error Code is 192. This is for E-Filed returns only.

3.12.12.61.10.2 (01-01-2023)
Error Code 192
Correction Procedures

  1. Verify Field 06B/R is correct.

  2. Verify the refund amount is $100 million or more. If so follow the steps below. If it's under $100 million, enter a clear code and continue processing. The refund will be generated systemically if it is not $100 million or more.

  3. SSPND 341

  4. Rejects will follow procedures in IRM 3.12.38 to issue manual refund.

  5. Once the manual refund has been prepared enter "O" in Field 01CCC.

3.12.12.61.11 (01-01-2023)

Error Code 194

  1. Error Code 194 displayed Fields are:

    CL Clear Field
    01RCD Received Date
    01CCC Computer Condition Code
    01CRD Correspondence Received Date
    01RDD> Return Due Date (Generated)
    06B/R Balance Due/Overpayment
    >>>> Balance Due Overpayment underprint

  2. SECTION "03" NOT PRESENT.

3.12.12.61.11.1 (01-01-2023)
Error Code 194
Invalid Conditions

  1. Field 06B/R minus, Balance Due Overpayment is $25,000.00 or more and the process date is 20 days or more later than the Interest Penalty Date and Field 01CCC "O" is not present.

3.12.12.61.11.2 (01-01-2023)
Error Code 194
Correction Procedures

  1. Verify Field 06B/R is correct.

  2. If there is no refund or refund amount is less than $25,000.00, enter a "C" in the Clear Field.

  3. If the refund is $25,000.00 or more, SSPND 341

  4. Rejects will follow procedures in IRM 3.12.38 to issue manual refund.

  5. Once the manual refund is prepared or it's determined that a manual refund will not be issued, enter "O" in Field 01CCC.

3.12.12.61.12 (01-01-2023)

Error Code 196

  1. Error Code 196 displayed Fields are:

    REMIT> Remittance
    01TXP Tax Period
    01CCC Computer Condition Code
    0519> Taxable Income
    0620> Gross Income Tax (Generated)
    0622 Total Gross Tax
    >>>> Total Gross Tax underprint
    06B/R Balance Due/Overpayment
    >>>> Balance Due Overpayment underprint

3.12.12.61.12.1 (01-01-2023)
Error Code 196
Invalid Conditions

  1. Remittance amount or RPS indicator is present and Field 0622, Total Gross Tax, is not present.

3.12.12.61.12.2 (01-01-2023)
Error Code 196
Correction Procedures

  1. Correct any coding and transcription errors.

  2. If the return indicates amended, revised, superseding, duplicate or any other positive indication the return is not the first return filed for this Tax Period, enter CCC "G" in Field 01CCC.

  3. If the return is a refund return or the remittance was sent only for penalties and/or interest, enter one cent ($.01) in Field 0622.

3.12.12.61.13 (01-01-2023)

Error Code 999

  1. Error Code 999 displayed Field is:

    01TXP Tax Period

3.12.12.61.13.1 (01-01-2023)
Error Code 999
Invalid Conditions

  1. Error Code 999 generates for all returns that are in error status at the end of the processing year.

3.12.12.61.13.2 (01-01-2023)
Error Code 999
Correction Procedures

  1. Transmit the record.

  2. The system will re-validate the record and set validity and error codes based on the new year's program.

3.12.12.62 (01-01-2023)

990-T Sections and Fields

  1. Beginning January 2021, all Form 990-Ts for current year processing must file electronically. If a Form 990-T is received for the current year, send the return back to the filer and instruct them to file electronically. Prior years must be complete. If incomplete or missing information send the return back to the filer.

  2. If the 990-T is filed as a consolidated return Form 851, "Affiliations Schedule" must be attached. Code & Edit will initiate correspondence for the Form 851 if it's not attached.

  3. Form 990-T can be filed as a Composite return. The filer must write Composite 90-18 at the top of the form.≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.12.63 (01-01-2023)

Section 01
Field Descriptions

  1. Form 990-T, Section 01 contains entity data, processing codes, dates and miscellaneous information.

  2. Listed below are the Fields contained in Section 01 showing the Field Designator, length, title, location on the return, and maximum length:

    Field Field
    TITLE    		 LOCATION MAX.
    LENGTH
    RMIT> Remittance Blue/Green Money 11
    01EIN Employer Identification Number Box D 9
    01NC Name Control/
    Check Digit    		 Underlined
    /Mail Label    		 4
    >>>> Name Control Underprint   4
    01TXP Tax Period Return Header 6
    >>>> Fiscal Month Underprint   2
    01H1 Number of Organizations Unrelated Trades or Businesses Form 990-I Item H 5
    01CCC Computer Condition Codes Dotted portion of Line 2-4a on page 1 of the return 10
    01RPC Return Processing Code Right margin next to line 1 on page 1 15
    01RCD Received Date Date Stamp 8
    01ORG Type of Organization Code Right margin of Items F/G 1
    01SS Subsection Code Box B page 1 2
    01ADC Audit Code Edit Sheet, Line 2 1
    01COR Correspondence Indicator Edit Sheet, Line 4 2
    01CRD Correspondence Received Date Edit Sheet Line 5 or Reply to Correspondence 8
    01CAF CAF Code Edit Sheet, Line 3 1
    01PIC Penalty and Interest Indicator Edit Sheet, Line 6 1
    01ISI Installment Sales Indicator Edit Sheet, Line 7 1
    01PFC Parent Filer Code Box I 1
    01PNC Parent Name Control Box I 4
    01PIN Parent EIN Box I 9
    01CBI Preparer Check Box Signature portion of the return 1
    01CBT Preparer Phone Number Preparer Phone Number box 10
    01PSN Preparer PTIN Preparer PTIN box 9
    01PEN Preparer EIN Preparer EIN box 9
    01RDD> Return Due Date   8
    01RPC Return Processing Code Right margin next to line 1 on page 1 15

3.12.12.63.1 (01-01-2023)

Field RMIT>
Remittance Amount

  1. Field RMIT> is the Remittance Amount. It is dollars and cents and is the blue/green edited money amount. This Field cannot be changed by Error Resolution.

3.12.12.63.2 (01-01-2023)

Field 01EIN
Employer Identification Number (EIN)

  1. Field 01EIN is the Employer Identification Number.

  2. The EIN is a number assigned by IRS for identification of a business tax account. This Field is located in Box D, Form 990-T.

3.12.12.63.2.1 (01-01-2023)
Field 01EIN Invalid Conditions

  1. This Field is invalid if:

    1. It is not numeric,

    2. It is less than nine characters,

    3. The first two digits are: 00, 07-09, 17-19, 28, 29, 49, 78, 79 or 89,

    4. It is all zeros or all nines.

3.12.12.63.2.2 (01-01-2023)
Field 01EIN Correction Procedures

  1. Check Field 01EIN with the return. Correct any coding or transcription errors.

  2. If the EIN was entered correctly, search for another valid EIN on the return and attachments and enter the correct number.

  3. If a correct number cannot be determined:

    1. Research using Command Code NAMEB or NAMEE for the correct number.

    2. SSPND 351 if IDRS is not available.

    3. SSPND 320 if more than one number is found or if you are unable to determine a valid EIN.

  4. If EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return. Continue processing the return.

    Note:

    Do not send Letter 3875-C if:
    * less than three digits of the EIN are transposed, different, or missing.
    * When CC INOLES indicates the account has been merged to or merged from, or
    * An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.

3.12.12.63.3 (01-01-2023)

Field 01NC
Name Control/Check Digit

  1. Field 01NC is the Name Control and Check Digit Field.

  2. Name Control: This Field is located in the Entity Section of the return.

  3. Check Digit: This Field is also a four position Field. There must be blanks in the first two positions and a letter of the alphabet (other than E, G or M) in the third and fourth positions.

3.12.12.63.3.1 (01-01-2023)
Field 01NC
Invalid Conditions

  1. This Field is invalid if:

    1. For Name Control, the first position is not alpha or numeric, the 2nd, 3rd or 4th position is not an alpha, numeric, hyphen, ampersand or blank, and there are any intervening blanks between characters.

    2. For Check Digit, the first two positions are not blank and a letter of the alphabet (other than E, G or M) in the third and fourth positions is not present.

3.12.12.63.3.2 (01-01-2023)
Field 01NC
Correction Procedures

  1. Check Field 01NC with the return. Correct any coding or transcription errors. Check Digits have priority over the Name Control. The method for determining the correct Name Control is shown in Document 7071, Name Control Job Aid and (2) through (6) below.

    1. If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB, or INOLES to secure the Name Control. If unable to secure the Name Control, SSPND 320.

    2. If IDRS is not available, SSPND 351.

  2. The name control will be the first four characters of the name as follows:

    1. If the organization is a corporation (e.g., name includes "Corporation" , "Inc." , "Foundation" , "Fund" ), edit the first four characters of the corporation name. Omit the word "the" when followed by more than one word.

    2. If the organization is an individual trust or estate, edit the first four characters of the last name of the individual, trustee, beneficiary, or decedent.

    3. If the organization is a political organization or political committee (Section 527), edit the first name of the individual.

  3. If an organization's name contains both "Fund" or "Foundation" and"Trust" , apply either corporate or trust name control rules as follows:

    If Then
    The organization name contains the name of a corporation, apply corporate name control rules (see (2)a. above).
    The organization name contains an individual's name, apply trust name control rules (see (2)b. above).

  4. Specific corporate name control examples to be used if "Corporation" , "Inc." , "Foundation" , or "Fund" are not present are:

    1. Local, Chapter, or Post—Edit the first four characters of the name of the national organization if the words "Local" , "Chapter" , or "Post" are contained in the name.

    2. Habitat for Humanity — Edit Habi

    3. Little League — Edit Litt

    4. American Legion — Edit Amer

    5. AMVETS — Edit Amer

    6. Boy Scouts of America (BSA) — Edit Boys

    7. BPOE — Edit Bene

    8. FOE — Edit Frat

    9. VFW — Edit Vete

    10. PTA—Edit PTA plus the first letter of the name of the state

    11. PTO or PTSA— Edit the first four characters of the school

  5. Specific trust or estate name control examples are:

    1. Estate—Edit the first four characters of the last name of the decedent

    2. Corporate Trust—Edit the first four characters of the Corporation's name.

    3. Individual trust—Edit the first four characters of the last name of the individual

    4. All other trusts—Edit the first four characters of the last name of the trustee or beneficiary

  6. Specific political organization name control examples are:

    1. Friends of Jane Doe — Edit Jane

    2. Committee to Elect John Smith — Edit John

    3. Citizens for John Doe — Edit John

3.12.12.63.4 (01-01-2023)

Field 01TXP
Tax Period

  1. Field 01TXP, Tax Period, is YYYYMM format.

3.12.12.63.4.1 (01-01-2023)
Field 01TXP
Invalid Conditions

  1. This Field is invalid if:

    1. It is not numeric,

    2. Month is not 01-12,

    3. It is equal to or later than the Processing Date.

    4. Tax period is prior to 196112.

3.12.12.63.4.2 (01-01-2023)
Field 01TXP
Correction Procedures

  1. Remember we will no longer correspond with the filer for information. The return will be sent back. Substitute correspond with send the return back to the filer.

  2. Check the return and attachments for the correct Tax Period. Correct any coding or transcription errors.

  3. If the Tax Period is equal to or later than the Processing Date, check to see if it is a "Final" return.

    1. For non-final returns, if the tax period is more than three months but less than one year from the current date, correspond for confirmation of the tax period.

    2. If tax period is less than four months, SSPND 480. Attach Form 4227 indicating "early filed" .

    3. If the return is a"Final," use Command Code GTSEC for Section 01 and enter "F" in Field 01CCC. Change the Tax Period to the month preceding the received date.

  4. If the Tax Period is prior to 196112, SSPND 620. Attach Form 4227 stating "non-ADP" .

3.12.12.63.5 (01-01-2023)

Field 01CCC
Computer Condition Codes

  1. Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from page 1, the dotted portion on Line 2-4a. See Exhibit 3.12.12-17 for a description of the codes and their uses.

3.12.12.63.5.1 (01-01-2023)
Field 01CCC
Invalid Conditions

  1. This Field is invalid if:

    1. The entry is other than blank, "A" , "B" , "C" , "D" , "F" , "G" , "I" , "J" , "L" , "M" , "O" , "Q" , "R" , "T" , "V" , "W" , "X" , "Y" , "3" , "5" "7" , "8" or "9" .

    2. CCCs "F" and "Y" are both present,

    3. CCC "7" is present with both CCCs "D" and "R" .

3.12.12.63.5.2 (01-01-2023)
Field 01CCC
Correction Procedures

  1. Compare the entry on the screen to the entry on the return. Correct any coding or transcription errors.

  2. If the codes were entered correctly, refer to the return and Exhibit 3.12.12-17 to determine which codes are necessary.

  3. If CCCs "F" and "Y" are both present:

    1. If the return shows "Final" , delete the "Y" code.

    2. If the return is not a Final, delete CCC "F" .

    3. If the return is not a final or short period, delete CCCs "F" and "Y" .

  4. If CCCs "7" , "D" and "R" are all present, determine the correct CCCs:

    1. If CCC "7" is correct delete the "R" and "D" .

    2. If CCC "7" is not correct, delete CCC "7" .

  5. If CCC "J" is present and 965 or 965-B is not indicated on the return, remove CCC "J" .

  6. IF CCC "Q" is present and the return was not filed to claim the Telephone Excise Tax refund only, delete CCC "Q" .

    Note:

    If Unpostables sends a return to ERS/Rejects requesting that CCC "Q" be deleted, remove CCC "Q" .

  7. If CCC V is present and the Qualified Therapeutic Credit was not claimed on Form 3800 remove CCC V.

3.12.12.63.5.3 (01-01-2023)
Field 01RPC
Return Processing Code

  1. The RPC is edited in the right margin of page 1 near line 1. It’s valid if E, F, 2, 3, 4, 7 or 8.

  2. Valid entries are a combination of any alpha or numerics.

3.12.12.63.5.4 (01-01-2023)
Field 01RPC
Return Processing Code
Invalid/ Correction Procedures

  1. Field 01RPC is invalid if not one of the characters shown above.

  2. Look for a transcription error.

  3. Try to correct it from the return. if the RPC code was entered in error Delete the code.

3.12.12.63.6 (01-01-2023)

Field 01RCD
Received Date

  1. Field 01RCD is the Received Date. It is YYYYMMDD format. This Field is required and is transcribed from the Received Date stamp on page 1.

3.12.12.63.6.1 (01-01-2023)
Field 01RCD
Invalid Conditions

  1. This Field is invalid if it is:

    1. Not present,

    2. Not in YYYYMMDD format,

    3. Later than the current processing date,

    4. Not within the valid year, month, day range,

    5. Prior to the ADP date of 196112 for Form 990-T.

3.12.12.63.6.2 (01-01-2023)
Field 01RCD
Correction Procedures

  1. Compare Field 01RCD with the received date stamp on the return. Correct any coding or transcription errors.

  2. If the Received Date stamp is "invalid" (I.E. 20110115 in lieu of 20120115), correct accordingly.

  3. Determine the received date in the following priority when it is required and there is no valid date stamp or handwritten received date:

    Note:

    If an envelope is not attached use the postmark date stamped on the face of the return.

    1. The envelope postmark or delivery shipment date.

      Note:

      If a date is stamped, the priority list would not be needed; however, if there is more than one received date stamped on the document, the proper date would depend whether the document was properly addressed. If the document is properly addressed but the Service misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used.

    2. Service Center Automated Mail Processing System (SCAMPS) digital date

    3. The Revenue Agent/Officer's signature date

    4. The signature date

    5. The Julian Date in the DLN, minus 10 days

    Note:

    Use signature date only if the signature date is within the current processing year.

    Caution:

    The≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡from the Return Due Date (RDD), regardless of Saturday, Sunday or Holiday extension dates.

3.12.12.63.7 (01-01-2023)

Field 01ORG
Organization Code

  1. Field 01ORG, Organization Code , is located in the right margin of page 1 next to Items F/G.

3.12.12.63.7.1 (01-01-2023)
Field 01ORG
Invalid Conditions

  1. Field 01ORG is invalid if other than blank, "1" , "2" , "3" , "4" or "5" .

3.12.12.63.7.2 (01-01-2024)
Field 01ORG
Correction Procedures

  1. Compare the return to Field 01ORG and correct any errors.

    1. If no errors, research INOLES.

    2. Code "1" - trust with a U. S. address and SS Code 90 through 92 and filed for EPE Credit.

    3. Code "2" - trust with a foreign address and SS Code 90 through 92.

    4. Code "3" - trust with no EO section. The form 990-T filing requirement will be "2" . The name may contain the words "pension" , "welfare" , "benefit" , "profit-sharing " , "IRA" , or "retirement" .

    5. Code "4" - Corporation with a U. S. address and SS Code 00 through 27, 50, 60, 70 or 82.

    6. Code "5" - Corporation with a foreign address and SS Code 00 through 27, 50, 60, 70 , 82 or a state college or university with SS00 and Status Code "06" .

    7. If no box is checked, use other information, e.g., tax computation, to determine the correct code.

    8. If unable to determine the Type of Organization Code (e.g., INOLES is SS00), enter Code "3" .

3.12.12.63.8 (01-01-2023)

Field 01SS
Subsection Code

  1. Field 01SS, Subsection Code, is located on page 1 of the return in Box B.

3.12.12.63.8.1 (01-01-2023)
Field 01SS
Invalid Conditions

  1. This Field is invalid if other than 00, 02 through 20, 22 through 28, 29, 50, 60, 70, 71, 81, 82, or 91.

3.12.12.63.8.2 (01-01-2023)
Field 01SS
Correction Procedures

  1. Refer to Item B to determine the correct code. Correct any coding or transcription errors.

  2. If no errors are found , research INOLES for the correct code. Valid codes are 00, 02 through 20, 22 through 28, 29, 50, 60, 70, 71, 81, 82, or 91.

  3. If there is no SS on INOLES and the return is for a "National Railroad Retirement Investment Trust" , enter "00" in Field 01SS. If the Tax Period for the "National Railroad Retirement Investment Trust" is prior to 199312, also enter "R" in Field 01CCC.

  4. If unable to determine correct Sub Section, enter "00" in Field 01SS.

    Note:

    Subsection 90 is not valid for a Form 990-T. If the correct Subsection cannot be determined send the return to Entity to have the Subsection corrected or they will assign a new EIN.

3.12.12.63.9 (01-01-2023)

Field 01ADC
Audit Code

  1. Field 01ADC, Audit Code, is located on the Edit Sheet in Line 2.

  2. If present, Field 01ADC must be a "3" .

  3. If Field 01ADC is other than a "3" or blank, delete the entry.

3.12.12.63.10 (01-01-2023)

Field 01COR
Correspondence Indicator

  1. Field 01COR, Correspondence Indicator , is located on Line 4 of the Edit Sheet.

3.12.12.63.10.1 (01-01-2023)
Field 01COR
Invalid Conditions

  1. This Field is invalid if it is other than "11" , "12" , "13" , "14" or blank.

3.12.12.63.10.2 (01-01-2023)
Field 01COR
Correction Procedures

  1. Refer to Line 4 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors.

  2. Refer to the return and any attached correspondence to determine the correct code. Correct Correspondence Indicators are:

    1. 11—Reply with all information— Use when the taxpayer's response to our request is complete; all of the information we requested is provided. (Enter the CRD if after the RDD.)

    2. 12—Reply with some information— Use when the taxpayer provides some of the information we requested in our letter. (Enter CCC "3" .)

    3. 13—Reply with no information— Use when the taxpayer responds to our inquiry, but does not provide the information we requested. (Enter CCC "3" .)

    4. 14—No Reply—Use when the taxpayer does not respond to our request. (Enter CCC "3" .)

3.12.12.63.11 (01-01-2023)

Field 01CRD
Correspondence Received Date

  1. Field 01CRD, Correspondence Received Date, is 8 positions in Year, Month, Day (YYYYMMDD) format.

  2. Field 01CRD is located on Line 5 of the Edit Sheet. It is used when correspondence was initiated. The entry reflects the date a reply was received.

3.12.12.63.11.1 (01-01-2023)
Field 01CRD
Invalid Conditions

  1. Invalid Conditions—This Field is invalid if:

    1. It is not numeric or blank,

    2. It is not in YYYYMMDD format,

    3. It is not in valid century, year, month, day range.

3.12.12.63.11.2 (01-01-2023)
Field 01CRD
Correction Procedures

  1. Refer to Line 5 of the Edit Sheet to determine the correct date. Correct any coding or transcription errors.

  2. Refer to the return and any attached correspondence to determine the correct date.

3.12.12.63.12 (01-01-2023)

Field 01CAF
CAF Indicator

  1. Field 01CAF, CAF Indicator, is no longer edited by Document Perfection. If this Field displays , delete the entry.

3.12.12.63.13 (01-01-2023)

Field 01PIC
Penalty and Interest Indicator

  1. Field 01PIC, is the Penalty and Interest (P&I) Indicator. It is located on the Edit Sheet, Line 6.

  2. Valid codes are:

    1. Blank—normal penalty and interest,

    2. Code 1—there is precomputed penalty and/or interest on the return and the Received Date is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.63.13.1 (01-01-2023)
Field 01PIC
Invalid Conditions

  1. Field 01PIC is invalid of other than specified.

3.12.12.63.13.2 (01-01-2023)
Field 01PIC
Correction Procedures

  1. Delete Field 01PIC if:

    1. There is no pre-computed penalty and/or interest on the return or

    2. Field 01RCD, Received Date, is either before the Return Due Date or ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

    Note:

    CCC "R" must also be present if Penalty and Interest Indicator "1" is correct and if pre-computed interest, but not pre-computed penalty, is on the return.

  2. Correct Field 01PIC if:

    1. It is other than "1" , there is pre-computed penalty and/or interest on the return and

    2. Field 01RCD, Received Date, is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.12.63.14 (01-01-2023)

Field 01ISI
Installment Sales Indicator (Form 6252)

  1. Field 01ISI, Installment Sales Indicator, is located on the Edit sheet in Line 7, and is edited from Form 6252, question 3.

3.12.12.63.14.1 (01-01-2023)
Field 01ISI
Invalid Conditions

  1. Field 01ISI is invalid if other than specified below:

    1. Blank if Form 6252 is not attached.

    2. Code 1—if the "yes" box is checked.

    3. Code 2—if the "no" box is checked.

    4. Code 3—if both boxes checked or neither box is checked.

3.12.12.63.14.2 (01-01-2023)
Field 01ISI
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Compare Form 6252, Question 3, to Field 01ISI and correct according to codes above.

  3. If Form 6252 is not attached, delete Field 01ISI.

3.12.12.63.15 (01-01-2023)

Field 01PFC
Parent Filer Code

  1. Field 01PFC, Parent Filer Code, is located on Form 990-T, page 1, Box I.

3.12.12.63.15.1 (01-01-2023)
Field 01PFC
Invalid Conditions/
Correction Procedures

  1. Field 01PFC is invalid is other than specified below:

    • Blank if neither box is checked.

    • "1" if "yes" box is checked.

    • "2" if "no" box is checked.

    • "3" if both boxes are checked.

3.12.12.63.16 (01-01-2023)

Field 01PNC
Parent Name Control

  1. Field 01PNC, Parent Name Control, is located on Form 990-T, page 1, Box I.

3.12.12.63.16.1 (01-01-2023)
Field 01PNC
Invalid Conditions

  1. Field 01PNC is invalid if any of the following conditions is met:

    1. The first position is other than alpha or numeric.

    2. The remaining three positions are other than alpha, numeric, ampersand, hyphen or blank.

    3. Any character follows a blank.

3.12.12.63.16.2 (01-01-2023)
Field 01PNC
Correct Procedures

  1. Refer to Box I for a name:

    1. If a name is present, enter the Name Control in Field 01PNC.

    2. If a name is not present, enter XXXX in Field 01PNC.

3.12.12.63.17 (01-01-2023)

Field 01PIN
Parent EIN

  1. Field 01PIN, Parent EIN, is located on Form 990-T, Page 1, Box I.

3.12.12.63.17.1 (01-01-2023)
Field 01PIN
Invalid Conditions

  1. This Field will is invalid if:

    1. Field 01PIN is other than 9 numeric characters.

    2. Field 01PIN is all zeros or all nines.

3.12.12.63.18 (01-01-2023)

Field 01PIN
Correction Procedures

  1. Refer to Box I for an EIN:

    1. If a valid EIN is present, enter it in Field 01PIN.

    2. If a valid EIN is not present, enter 129999999 in Field 01PIN.

3.12.12.63.19 (01-01-2023)

Field 01CBI
Paid Preparer Checkbox Indicator

  1. Field 01CBI, Paid Preparer Checkbox Indicator, is edited from the signature portion of the return.

  2. Valid entries are:

    • Blank—if neither the "Yes" or "No" box is checked.

    • Code 1—if the "Yes" box is checked.

3.12.12.63.19.1 (01-01-2023)
Field 01CBI
Invalid Conditions/
Correction Procedures

  1. Field 01CBI is invalid if other then "1" or blank.

  2. Delete the Field. Do not attempt to correct the Field.

3.12.12.63.20 (01-01-2023)

Field 01CBT
Paid Preparer Phone Number

  1. Field 01CBT, Paid Preparer Phone Number, is transcribed from the preparer phone number in the signature portion of the return.

  2. Valid entries are a combination of any alpha or numerics.

3.12.12.63.20.1 (01-01-2023)
Field 01CBT
Invalid Conditions/
Correction Procedures

  1. Field 01CBT is invalid if the Field is not alpha or numerics.

  2. Delete the Field. Do not attempt to correct the Field.

3.12.12.63.21 (01-01-2023)

Field 01PSN
Tax Preparer PTIN

  1. Field 01PSN, Tax Preparer PTIN, is transcribed from the preparer PTIN box in the signature portion of the return.

  2. The entries are any combination of numerics except all "zeros" or all "nines" . The first character may be a "P" .

3.12.12.63.21.1 (01-01-2023)
Field 01PSN
Invalid Conditions/
Correction Procedures

  1. Field 01PSN is invalid if the first position is other than numeric or "P" .

  2. Field 01PSN is invalid if the Field is all zeros or all nines or first position is "P" and remaining positions are all zeros or all nines.

  3. Field 01PSN is invalid if other than the first position is not numerics.

  4. Delete the Field. Do not attempt to correct the Field.

3.12.12.63.22 (01-01-2023)

Field 01PEN
Tax Preparer EIN

  1. Field 01PEN, Tax Preparer EIN, is transcribed from the preparer EIN box in the signature portion of the return.

  2. The entries are any combination of numerics except all "zeros" or all "nines" .

3.12.12.63.22.1 (01-01-2023)
Field 01PEN
Invalid Conditions/
Correction Procedures

  1. Field 01PEN is invalid if the Field is all zeros or all nines.

  2. Field 01PEN is invalid if it is not all numerics.

  3. Delete the Field. Do not attempt to correct the Field

3.12.12.64 (01-01-2023)

Section 02
Data Address Fields

  1. Section 02 contains address changes and the In-Care-of- Name Line.

3.12.12.64.1 (01-01-2023)

Section 02
Field Descriptions

  1. Listed below are the Fields contained in Section 02 showing the Field designator, title, location on the return, and maximum length:

    Field Field
    TITLE    		 LOCATION MAX.
    LENGTH
    02CON Care of Name Entity Section 35
    02FAD Foreign Address Entity Section 35
    02ADD Street Address Entity Section 35
    02CTY City Entity Section 22
    02ST State Entity Section 2
    02ZIP ZIP Code Entity Section 12

3.12.12.64.2 (01-01-2023)

Field 02CON
In Care of Name Line

  1. Field 02CON, In Care of Name Line, is located in the Entity Section of the return.

  2. Field 02CON has 35 positions and the valid characters are alpha, numeric, ampersand, dash, slash or percent.

    Note:

    The first character of the "in-care-of" name must be alpha or numeric.

3.12.12.64.2.1 (01-01-2023)
Invalid Conditions

  1. This Field is invalid if any of the following conditions exist:

    1. The first position is a % (percent) sign and the second position is not blank,

    2. The first character of the "in-care-of" name is not alpha or numeric,

    3. There are two consecutive blanks between significant characters.

3.12.12.64.2.2 (01-01-2023)
Correction Procedure

  1. Check for transcription errors and correct as needed.

    If... Then...
    A % (percent) is in the first position,

    1. Verify there is a blank in the second position.

    2. If not blank, enter a blank followed by the "in-care-of" name beginning with an alpha or numeric in Field 02CON.
    A blank is in the first position,

    1. Enter % followed by blank.

    2. Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON.
    The first character of the "in-care-of" name is not alpha or numeric,

    1. Verify "in-care-of" name on return.

    2. Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON
    Two consecutive blanks present between significant characters,

    1. Delete any unnecessary blanks in Field 02CON.
3.12.12.64.3 (01-01-2023)

Field 02FAD
Foreign Address

  1. Field 02FAD is located in the Entity Address Section of the return. This Section will contain data when a foreign address is present on the return. Field 02FAD will not be present on "G" Coded short length returns.

  2. Code & Edit will use //$ to identify the beginning and ending of a foreign country code. For example /EI/$ is edited for Ireland and /GM/$ is edited for Germany.

3.12.12.64.3.1 (01-01-2023)
Field 02FAD
Invalid Conditions

  1. This Field is invalid if any of the following conditions exist:

    1. The Field contains other than alpha, numeric or special characters,

    2. The first position is blank,

    3. Any character follows two consecutive blanks,

    4. There are more than 35 characters present for this Field on the return.

    Note:

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

3.12.12.64.3.2 (01-01-2023)
Field 02FAD
Correction Procedures

  1. 1. Correct all coding and transcription errors.

    If... Then...
    Field 02FAD is present

    1. GETSEC 02

    2. Ensure Field 02CTY contains a foreign country code and Field 02ST contains a "." (period/space)
    A foreign address is not present on the return

    1. SSPND 610

    2. Renumber return to domestic.

  2. If Form 8822 (Change of Address) is attached to the return, compare the name and address information on the Form 8822 to the return.

    If... Then...
    The information is the same Take no action and continue processing.
    The information is different

    1. Detach Form 8822.

    2. Route to Entity Control on Form 4227 or follow local procedures.

    3. Notate on Form 4227, "CHANGE OF ADDRESS PER FORM 8822."

    Note:

    The lead Tax Examiner is required to batch all Forms 8822 daily and send them to Entity Control for expedite processing.
3.12.12.64.4 (01-01-2023)

Field 02ADD
Street Address

  1. Field 02ADD, Street Address, is located in the Entity Section of the return. This section will contain data on returns when the address change box has been checked .

3.12.12.64.4.1 (01-01-2023)
Field 02ADD
Invalid Conditions

  1. This Field is invalid if any of the following conditions exist:

    1. The street address is present and the first position is blank,

    2. Any character not alphabetic, numeric, blank, hyphen, or slash is present,

    3. There are two consecutive blanks followed by valid characters,

    4. The first position is not alphabetic or numeric.

3.12.12.64.4.2 (01-01-2023)
Field 02ADD
Correction Procedures

  1. Check the screen entry with the entry on the return and attachments. Correct any coding or transcription errors.

  2. If the Field cannot be perfected, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the address only.

3.12.12.64.5 (01-01-2023)

Field 02CTY
City

  1. Field 02CTY, City, is located in the entity section of the return.

3.12.12.64.5.1 (01-01-2023)
Major City Code

  1. Certain cities within each state are designated "Major Cities" and are assigned a special code of two alpha characters.

    1. The Major City Code represents both the city and state.

    2. ISRP will enter the Major City Code as appropriate.

    3. It is transcribed with no intervening blanks and no other characters in the City or State Fields.

3.12.12.64.5.2 (01-01-2023)
Field 02CTY
Invalid Conditions

  1. This Field is invalid if:

    1. Any character not alphabetic or blank is present,

    2. City is present and the first position is blank,

    3. City is present and the second and third positions are blank,

    4. Any characters follow the first two adjoining blanks,

    5. An invalid Major City Code is present,

    6. Fewer than three characters are present unless a valid Major City Code is present.

  2. Refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations, for valid Major City Codes.

3.12.12.64.5.3 (01-01-2023)
Field 02CTY
Correction Procedures

  1. Compare the screen entry with the entry on the return and attachments. Correct any coding or transcription errors.

  2. If unable to correct, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the address only.

3.12.12.64.6 (01-01-2023)

Field 02ST
State

  1. Field 02ST, State, is located in the entity section of the return.

3.12.12.64.6.1 (01-01-2023)
Field 02ST
Invalid Conditions

  1. This Field is invalid if it is not contained in the State Code Table in Document 7475.

3.12.12.64.6.2 (01-01-2023)
Field 02ST
Correction Procedures

  1. Check the Field on the screen with the entry on the return and attachments. Correct any coding or transcription errors.

  2. If unable to perfect, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete the address only.

3.12.12.64.7 (01-01-2023)

Field 02ZIP
ZIP Code

  1. Field 02ZIP is the ZIP Code. It is located in the entity section of the return.

3.12.12.64.7.1 (01-01-2023)
Field 02ZIP
Invalid Conditions

  1. This Field is invalid if:

    1. Blank,

    2. The fourth and fifth position are 00.

3.12.12.64.7.2 (01-01-2023)
Field 02ZIP
Correction Procedures

  1. Check the Field on the screen with the entry on the return. Correct any coding or transcription errors.

  2. If a valid ZIP Code is not on the return, check any attachments and envelope. Research INOLES, refer to Document 7475.

  3. If a valid ZIP Code cannot be located, use the first three digits of the ZIP Code for the city or state and 01 for the fourth and fifth digits.

3.12.12.65 (01-01-2023)

Section 03
Field Descriptions

  1. All Fields for Section 03: are dollars only and can be positive or negative except Field 0331, Net Operating Loss Deduction. Input this Field as a positive value.

  2. Listed below are the Fields contained in Section 03 showing the Field Designator, title, location on the return, and maximum length:

    Field TITLE LOCATION MAX.
    LENGTH
    03A1C Gross Receipts Less Returns Sch A, Part I, Line 1C, Col (A) 11
    03A2 Cost of Goods Sold Sch A, Part I, Line 2, Col (A) 11
    03C9 Investment Income Sch A, Part I, Line 9, Col (C) 11
    0312 Dispose of any Investments Sch A, Part I, Line 12, dotted portion of line 15
    03A13 Total Unrelated Trade Income Sch A, Part I, Line 13, Col (A) 13
    03B13 Total Unrelated Trade Expenses Sch A, Part I, Line 13, Col (B) 11
    03C13 Total Unrelated Trade Net Sch A, Part I, Line 13, Col (C) 13
    >>>> Total Unrelated Trade Net Underprint   13
    0329 Total Deductions Sch A, Part II, Line 15 11
    0331 Net Operating Loss Deduction Sch A, Part II, Line 17 11
    03L1 Taxable Income Computed From all Unrelated Trades or Businesses Part I, Line 1 15
    03L2 Amount of Disallowed Fringes Part I, Line 2 15
    03L4 Charitable Contributions Part I, Line 4 15
    03L5 Total of Unrelated Tax pre NOLS Part I, Line 5 15
    03L6 Deduction for Net Operating Loss Part I, Line 6 15
    03L7 Taxable Income Before Specific Deduction Part I, Line 7 15
    03L8 Specific Deduction (ERS input only) Part I, Line 8 11
    >>>> Specific Deduction Underprint   11
    03L9 Section 199A Deduction Part I, Line 9 15
    0310 Total Deductions 2020 and Subsequent Part I, Line 10 15
    0311 Unrelated Business Taxable Income Part I, Line 11 13
    >>>> Unrelated Business Taxable Income Underprint   13

3.12.12.65.1 (01-01-2023)

Section 03
Invalid Conditions/
Correction Procedures

  1. Any Field in Section 03 is invalid if not all numeric or blank.

  2. Refer to the return to correct any coding and transcription errors.

3.12.12.65.2 (01-01-2023)

Field 03L8
Specific Deduction
(ERS Input Only)

  1. Field 03L8, Specific Deduction, is for ERS input only. This Field is not transcribed.

  2. This Field is used to enter the verified amount for Specific Deduction if the organization is a diocese, province of a religious order, or convention or association of churches, it is allowed one specific deduction for each parish, individual church district or other local unit that regularly conducts an unrelated business. If the organization is entitled to more than $1,000, there must be a schedule showing how the taxpayer arrived at the figure..

  3. This Field is to be used only to resolve Error Code 742.

  4. This Field is invalid if the dollar amount is $1,000 or less.

3.12.12.65.3 (01-01-2023)

Field 03L8>
Specific Deduction Underprint

  1. Field 03L8>, Specific Deduction Underprint, is located on Part I, Line 8.

  2. This Field is not transcribed. The computer limits the deduction amount to $1,000 or the amount of taxable income (Line 1) whichever is smaller.

  3. The taxpayer is allowed only one $1,000 Specific Deduction regardless of the number of businesses included in his unrelated business income.

    Exception:

    If the organization is a diocese, province of a religious order, or convention or association of churches, it is allowed one specific deduction for each parish, individual church district or other local unit that regularly conducts an unrelated business. If the organization is entitled to more than $1,000, there must be a schedule showing how the taxpayer arrived at the figure.

  4. If the tax period is a short period, the taxpayer may have prorated the Specific Deduction rather than annualized the income. Either computation is correct. If the taxpayer prorated the Specific Deduction, the computation is $1,000 multiplied by the number of months in the short year divided by 12.

3.12.12.66 (01-01-2023)

Section 04
Field Descriptions

  1. All money Fields for Section 04 are dollars only and positive only.

  2. Listed below are the Fields contained in Section 04 showing the Field Designator, title, location on the return, and maximum length:

    Field Field
    TITLE    		 LOCATION MAX
    LENGTH
    04CGC Controlled Group Code Page 1,
    Line 8    		 1
    04MIC Missing Schedule Code Edit Sheet, Line 8 4
    04L1 Corporation Income Tax Payer Part II, Line 1 13
    >>>> Corporation Income Underprint   13
    04L2 Trust Income Tax Taxpayer Part II, Line 2 13
    >>>> Trust Income Tax Underprint   13
    04GVT Gross Verified Tax (ERS Input Only)   13
    04L3 Proxy Tax Part II, Line 3 11
    04L4 Other Tax Part II, Line 4 13
    04L5 Alternative Minimum Tax Part II, Line 5 13
    >>>> Alternative Minimum Tax Underprint   13
    04L6 Noncompliant Hospital Facility Income Part II, Line 6 13
    04L7 Total Tax Before Credits Part II, Line 7 13
    >>>> Total Tax Before Credits Underprint   13

3.12.12.66.1 (01-01-2023)

Section 04
Invalid Conditions/
Correction Procedures

  1. Any Field in Section 04 is invalid if not all numeric, blank or positive.

  2. Refer to the return to correct any coding or transcription errors.

  3. Field 04L1 is valid for Tax Periods 201601 and subsequent. This tax is valid for 501(c) corporation and trusts.

  4. The Alternative Minimum Tax has been repealed for corporations. Fields 04TB1, 04TB2, 04TB3, 04AT1, 04AT2, 1003, 1004E, 1006, and 1012 will no longer be valid for Tax Periods 201812 and subsequent.

3.12.12.66.2 (06-22-2018)

Field 04CGC
Controlled Group Code

  1. For tax periods 201811 and prior, Field 04CGC, Controlled Group Code, is located on Form 990-T, Page 1 , Line 8.

  2. Valid Controlled Group Codes are:

    1. Blank—If CCC "G" is present or the taxpayer is not a member of a controlled group.

    2. Code 1—If controlled group, box on Line 35 is checked and allocation schedule is attached.

3.12.12.66.2.1 (01-01-2023)
Field 04CGC
Invalid Conditions/
Correction Procedures

  1. This Field is invalid if other than specified.

  2. Determine the correct code and correct Field 04CGC accordingly.

3.12.12.66.3 (01-01-2023)

Field 04MIC
Missing Schedule Code

  1. Field 04MIC, Missing Schedule code, is located on the Edit Sheet, Line 8.

  2. These codes produce a request for certain schedules from the taxpayer which are missing from the return and amounts are ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

  3. Valid Missing Schedule Codes are:

    1. Code 29—Form 1118, Computation of Foreign Tax Credit-Corporations

    2. Code 30—Form 1116, Computation of Foreign Tax Credit-Trusts

    3. Code 33—Form 4255, Recapture of Investment Credit

    4. Code 34—Form 4626, Alternative Minimum Tax-Corporations

    5. Code 37—Form 5735, Computation of Possessions Corporation Tax Credit Under Section 936

    6. Code 39—Form 6478, Credit for Alcohol Used as Fuel

    7. Code 40—Form 6765, Credit for Increasing Research Activities

    8. Code 42—Form 8820, Orphan Drug Credit.

    9. Code 43—Form 3800, General Business Credit

    10. Code 44—Form 8586, Low Income Housing

    11. Code 45—Form 8611, Recapture of Low-Income Housing Credit

    12. Code 46—Form 8801/8827, Credit for Prior Year Minimum Tax

    13. Code 47—Form 8826, Disabled Access Credit

    14. Code 48—Form 8830, Enhanced Oil Recovery Credit

    15. Code 50—Form 8835, Renewable Electricity and Refined Coal Production Credit

    16. Code 52—Form 8846, Credit for Employer Social Security Taxes paid on Certain Employee Cash Tips

    17. Code 53—Form 8847, Credit for Contributions to Certain Community Development Corporations

    18. Code 54— Form 8844, Empowerment Zone Employment Credit

    19. Code 55—Form 8861, Welfare to Work Credit

    20. Code 57—Form 8874, New Markets Credit

    21. Code 58—Form 8881, Credit for Small Employer Pension Plan

    22. Code 59—Form 8882, Credit for Employer Provided Child Care

    23. Code 60—Form 8884, New York Liberty Zone Business Employee Credit

      Note:

      The New York Liberty Zone Credit Expired on 200412 and won't be valid for Tax Periods 200501 and Beyond.

    24. Code 61—Form 8864, Biodiesel Fuels Credit

    25. Code 62—Form 8896, Low Sulfur Diesel Fuel Production Credit

    26. Code 63—Form 8900, Railroad Track Maintenance Credit

    27. Code 65—Form 8906, Distilled Spirits Credit

    28. Code 66—Form 8907, Nonconventional Fuel Source Credit

    29. Code 67—Form 8908, Energy Efficient Home Credit

    30. Code 68—Form 8910, Alternative Motor Vehicle Credit

    31. Code 69—Form 8911, Alternative Fuel Vehicle Refueling Property Credit

    32. Code 70—Form 5884-A, Hurricane Katrina Employee Retention Credit

    33. Code 71—Form 8941, Credit for Small Employer Health Insurance Premiums

3.12.12.66.3.1 (01-01-2023)
Field 04MIC
Invalid Conditions/
Correction Procedures

  1. This Field is invalid if other than specified. Determine the correct code and correct Field 04MIC accordingly.

3.12.12.67 (01-01-2023)

Section 05
Field Descriptions

  1. All Fields for Section 05 are dollars only and positive only.

  2. Listed below are the Fields contained in Section 05 showing the Field designator, title, location on the return, and maximum length:

    Field Field
    TITLE    		 LOCATION EDIT
    SHEET    		 MAX
    LENGTH
    051A Foreign Tax Credit Part III, Line 1a   11
    >>>> Foreign Tax Credit Underprint     11
    051B Other Credits Part III, Line 1b   11
    >>>> Other Credits Underprint     11
    051C General Business Credit Part III, Line 1c   11
    >>>> General Business Credit Underprint     11
    051D Prior Year Minimum Tax Credit Part III, Line 1d   11
    >>>> Prior Year Minimum Tax Credit Underprint     11
    051E Total Statutory Credit Part III, Line 1e   12
    >>>> Total Statutory Credits Underprint     12
    05PTC Possessions Tax Credit Schedule A, Part I, Line 10 9 11
    05LIH Low Income Housing Credit F8586 Schedule A, Part I, Line 11 18 11
    05TSV Total Statutory Credits Verified ERS Input Only   12

3.12.12.67.1 (01-01-2023)

Section 05
Invalid Conditions/
Correction Procedures

  1. Any Field in Section 05 is invalid if not all numeric or blank.

  2. Refer to the return to correct any coding or transcription errors.

3.12.12.68 (01-01-2024)

Section 06
Field Descriptions

  1. All Fields are dollars and cents except Fields 0647>, 063F and 06MCT. All Fields are positive only.

  2. Listed below are the Fields contained in Section 06 showing the Field Designator, title, location on the Return, and maximum length:

    Field Field
    TITLE    		 LOCATION MAX
    LENGTH
    0647> Income Tax After Credits Computer   13
    063F Recapture Taxes Part III, Line 3f 11
    06L4 Total Tax Part III, Line 4 15
    >>>> Total Tax Underprint   15
    06L5 Form 965 or 965-B Net Tax Liability Paid Part III, Line 5 15
    06MCT Manually Corrected Tax (ERS input only)   15

3.12.12.68.1 (01-01-2023)

Section 06
Invalid Conditions/
Correction Procedures

  1. Any Field in Section 06 is invalid if not all numeric, blank or positive.

  2. Refer to the return to correct any coding or transcription errors.

3.12.12.69 (01-01-2024)

Section 07
Fields Descriptions

  1. All Fields are dollars and cents. All Fields are positive only except Field 07B/R which is positive or negative. All Fields are located on page 2 of Form 990-T.

  2. Listed below are the Fields contained in Section 07 showing the Field Designator, title, location on the return or edit sheet, and maximum length:

    Field TITLE LOCATION EDIT
    SHEET    		 MAX
    LENGTH
    076A Overpayment Credit Prior Year Part III, Line 6a   11
    076B Estimated Tax Payments Part III, Line 6b   11
    076C Tax Deposited With Extension Part III, Line 6c   11
    076D Foreign Tax Withheld Form 1042S Part III, Line 6d   11
    076E Backup Withholding Part III, Line 6e   11
    076F Credit for Small Employer Health Insurance Premiums Part III, Line 6f   11
    076G Deemed payment election Part III, Line 6g   15
    076H Credit from a RIC or REIT (Form 2439) Part III, Line 6h   15
    076I Credit for federal tax paid on fuels (Form 4136) Part III, Line 6i   15
    076J Other credits and payments Part III, Line 6j   15
    07RIC Regulated Inv. Co. Credit   9 11
    07EPV EPE Verified Amount ERS generated   15
    077> Total Payments Computer Part III, Line 7   12
    078 Estimated Tax Penalty Part III, Line 8   11
    07B/R Balance Due/Overpayment Part III, Line(s) 9/10   15
    >>>> Balance Due/Overpayment Underprint     15
    07CRE Credit Elect Part III, Line 11   15

3.12.12.69.1 (01-01-2023)

Section 07
Invalid Conditions/
Correction Procedures

  1. Any Field in Section 07 is invalid if not all numeric, blank and positive except Field 07B/R, which can be positive or negative.

  2. Refer to the return to correct any coding or transcription error.

3.12.12.70 (01-01-2023)

Section 08
Field Descriptions

  1. All Fields are dollars only. All Fields are positive or negative except Field 0854> which is positive only.

  2. Listed below are the Fields contained in Section 08 showing the Field Designator, title, location on Form 1041, Schedule I, and maximum length:

    Field Field
    TITLE    		 LOCATION MAX
    LENGTH
    0824 Net Operating Loss Deduction AMT Line 24 11
    0825 Adjusted Alternative Minimum Taxable Income Line 25 11
    0851> Alternative Minimum Taxable Income Computer Line 51 generated 11
    0854> Tentative Minimum Tax AMT Computer Line 54 generated 11
    08ATV Total Alt. Min, Tax Verified (ERS input only)   11

3.12.12.70.1 (01-01-2023)

Section 08
Invalid Conditions/
Correction Procedures

  1. Any Field in Section 08 is invalid if not all numeric or blank.

  2. Refer to the return to correct any coding or transcription errors.

3.12.12.71 (01-01-2023)

Section 10
Field Descriptions

  1. Section 10 contains data from Form 8949, Sales and Other Dispositions of Capital Assets.

  2. All Fields are dollars only. All Fields are positive .

  3. Listed below are the Fields contained in Section 10 showing the Field Designator, title, location on the Form 8949, and maximum length:

    Field Field
    TITLE    		 LOCATION MAX
    LENGTH
    1003 Alternative TI Before Adjustments AMT Form 4626, Line 3 1
    1004E Adjusted Current Earnings AMT Form 4626, Line 4e 11
    1006 AMTI Before NOLD AMT Computer Alternative Tax Nol Deductible 11
    1012 Tentative Minimum Tax Form 4626, Line 12 11
    10MTV Tentative Minimum Tax Verified   11
    10ZCB Dispose of Any Investments Form 8949, Dispose of Any Investments Checkbox 1
    10Z1A EIN Form 8949 Part I Line 1 column (a). 9
    10Z1B Date Acquired Form 8949 Part I Line 1 column (b) 8
    10Z1G Amount of Adjustment Form 8949 Part I Line 1 column (g). 15
    10Z1I Part I 8949 Indicator Additional Data in Part I 1
    10Y1A EIN Form 8949 Part I Line 1 column (a). 9
    10Y1B Date Sold or Disposed of Form 8949 Part I Line 1 column (b). 8
    10Y1G Recaptured or Deferral Amount Form 8949 Part I Line 1 column (g). 15
    10Y1I Part I 8949 Indicator Additional Data in Part I 1
    10Z2A EIN 2 Form 8949 Part II Line 1 column (a). 9
    10Z2B Date Acquired 2 Form 8949 Part II, Line, Column (b). 8
    10Z2G Amount of Adjustment 2 Form 8949 Part II Line 1 column (g). 15
    10Z2I Part II 8949 Indicator Additional Data in Part II 1
    10Y2A EIN 2 Form 8949 Part II Line 1 column (a). 9
    10Y2B Date Sold or Disposed of Form 8949 Part II Line 1 column (b). 8
    10Y2G Recaptured or Deferral Amount Form 8949 Part II Line 1 column (g). 15
    10Y2I Part II 8949 Indicator Additional Data in Part II 1

3.12.12.71.1 (01-01-2023)

Section 10
Invalid Conditions/
Correction Procedures

  1. Any Section 10 Field is invalid if not all numeric or blank.

  2. Refer to the return to correct any coding or transcription errors.

3.12.12.72 (01-01-2023)

Section 11
Field Descriptions

  1. Section 11 contains data from Schedule D (Form 1041), Capital Gains and Losses.

  2. All Fields are dollars only. All Fields are positive or negative except Field 11A which is negative only.

  3. Listed below are the Fields contained in Section 11 showing the Field designator, title, location on the return, and maximum length. All Fields are dollars only and 13 positions.

    Field Field
    TITLE    		 LOCATION MAX
    LENGTH
    1117 Schedule D - Line 7(2) AMT Schedule D, Part III, Line 17, Col. (2) 13
    1118A Schedule D - Line 8a(2) AMT Schedule D, Part III, Line 18a, Col. (2) 13
    1118B Schedule D - Line 8b(2) AMT Schedule D, Part III, Line 18b, Col. (2) 13
    1118C Schedule D - Line 8c(2) AMT Schedule D, Part III, Line 18c, Col. (2) 13
    1119 Schedule D - Line 19(2) AMT Schedule D, Part III, Line 19, Col. (2) 13
    1123 Schedule D - Qualified Dividends AMT Schedule D, Part V, Line 23 13
    1145 Schedule D - Line 45 AMT Schedule D, Part V, Line 45 13
    >>>> Schedule D - Line 45 Underprint   13
    11D4E Form 4952 - Form 4952, Line 4e 13
    11D4G Form 4952 - Form 4952 Line 4g 13
    11A Schedule D - (ERS input only) 2003 Schedule D, column (2), Line 14b(2) 13
    11B Schedule D - (ERS input only) 2003 Schedule D, column (2), Line 15b 13
    11C Schedule D - (ERS input only) 2003 Schedule D, column (2), Line 15c 13
    11D Schedule D - (ERS input only) 2003 Schedule D, column (2), Line 16b 13

3.12.12.72.1 (01-01-2023)

Section 11
Invalid Conditions/
Correction Procedures

  1. Any Section 11 Field is invalid if not all numeric or blank.

  2. Refer to the return to correct any coding or transcription errors.

  3. On 201012 and prior forms move lines 13 to 17, 14a to 18a, 14b to 18b, 14c to 18c, 15 to 19, 19 to 23 and 34 to 45.

3.12.12.73 (01-01-2023)

Section 13
Field Descriptions

  1. Section 13 contains data from Form 8995/A.

  2. All Fields are dollars only. All Fields are positive or negative.

  3. Listed below are the Fields contained in Section 13 showing the Field designator, title, location on the return, and maximum length.

    Field Field
    TITLE    		 LOCATION MAX
    LENGTH
    1327 Part IV Qualified Business income Form 8995/A Line 5 or Line 27 15
    1331 Part IV REIT/PTP Component Form 8995/A Line 9 or Line 31 15
    1334 Part IV Net Capital Gains Form 8995/A Line 12 or Line 34 15
    1338 Part IV Domestic Production Activities Section 199A(g) Form 8995/A Line 38 15

3.12.12.73.1 (01-01-2023)

Section 13
Invalid Conditions/
Correction Procedures

  1. Any Section 13 Field is invalid if not all numeric or blank.

  2. Refer to the return to correct any coding or transcription errors.

  3. Fields 101G and 102G are dollars only.

  4. Fields 101A and 102A are numeric only.

  5. Field 10CBX is valid if numeric a 0 or 1.

  6. Fields 101IN and 102IN are valid if blank or 1.

3.12.12.74 (01-01-2023)

Section 15
Field Descriptions

  1. Sections 15, 16, 17 and 18 contain information from Form 4136. These Fields are positive and dollars only.

  2. Form 4136 is transcribed using the credit amount (amount of claim) and corresponding Credit Reference Number (CRN) until all amounts and CRNs are entered. The first 12 credit amounts and CRNs will display in Section 18.

  3. Listed below are the Fields contained in Section 15 showing the Field designator and title:

    Field Field
    TITLE
    15TG> Total Gas Tax Credit (Generated)
    15A01 Amount of Claim 1
    15C01 Credit Reference Number 1
    15A02 Amount of Claim 2
    15C02 Credit Reference Number 2
    15A03 Amount of Claim 3
    15C03 Credit Reference Number 3
    15A04 Amount of Claim 4
    15C04 Credit Reference Number 4
    15A05 Amount of Claim 5
    15C05 Credit Reference Number 5
    15A06 Amount of Claim 6
    15C06 Credit Reference Number 6
    15A07 Amount of Claim 7
    15C07 Credit Reference Number 7
    15A08 Amount of Claim 8
    15C08 Credit Reference Number 8
    15A09 Amount of Claim 9
    15C09 Credit Reference Number 9
    15A10 Amount of Claim 10
    15C10 Credit Reference Number 10
    15A11 Amount of Claim 11
    15C11 Credit Reference Number 11
    15A12 Amount of Claim 12
    15C12 Credit Reference Number 12

3.12.12.74.1 (01-01-2023)

Section 15
Invalid Conditions/
Correction Procedures

  1. These Fields are invalid if they are not all numeric or blank.

  2. Refer to the return to correct any coding or transcription errors.

  3. This section supports the credit from Form 4136 and part of Field 07BR (Balance Due/Overpayment). a) Correspond if Form 4136 is not attached. b) If "no reply" , delete the credit, enter CCC "3" . Send TPNC 90 stating the credit cannot be allowed without the required supporting documentation.

3.12.12.75 (01-01-2023)

Section 16
Field Descriptions

  1. These Fields are positive only, dollars and cents.

  2. Listed below are the Fields contained in Section 16 showing the Field designator and title:

    Field Field
    TITLE
    16A01 Amount of Claim 13
    16C01 Credit Reference Number 13
    16A02 Amount of Claim 14
    16C02 Credit Reference Number 14
    16A03 Amount of Claim 15
    16C03 Credit Reference Number 15
    16A04 Amount of Claim 16
    16C04 Credit Reference Number 16
    16A05 Amount of Claim 17
    16C05 Credit Reference Number 17
    16A06 Amount of Claim 18
    16C06 Credit Reference Number 18
    16A07 Amount of Claim 19
    16C07 Credit Reference Number 19
    16A08 Amount of Claim 20
    16C08 Credit Reference Number 20
    16A09 Amount of Claim 21
    16C09 Credit Reference Number 21
    16A10 Amount of Claim 22
    16C10 Credit Reference Number 22
    16A11 Amount of Claim 23
    16C11 Credit Reference Number 23
    16A12 Amount of Claim 24
    16C12 Credit Reference Number 24

3.12.12.75.1 (01-01-2023)

Section 16
Invalid Conditions/
Correction Procedures

  1. Follow Section 15 Correction Procedures.

3.12.12.76 (01-01-2023)

Section 17
Field Descriptions

  1. These Fields are positive only, dollars and cents.

  2. Listed below are the Fields contained in Section 17 showing the Field designator and title:

    Field Field
    TITLE
    17A01 Amount of Claim 25
    17C01 Credit Reference Number 25
    17A02 Amount of Claim 26
    17C02 Credit Reference Number 26
    17A03 Amount of Claim 27
    17C03 Credit Reference Number 27
    17A04 Amount of Claim 28
    17C04 Credit Reference Number 28
    17A05 Amount of Claim 29
    17C05 Credit Reference Number 29
    17A06 Amount of Claim 30
    17C06 Credit Reference Number 30
    17A07 Amount of Claim 31
    17C07 Credit Reference Number 31
    17A08 Amount of Claim 32
    17C08 Credit Reference Number 32
    17A09 Amount of Claim 33
    17C09 Credit Reference Number 33
    17A10 Amount of Claim 34
    17C10 Credit Reference Number 34
    17A11 Amount of Claim 35
    17C11 Credit Reference Number 35
    17A12 Amount of Claim 36
    17C12 Credit Reference Number 36

3.12.12.76.1 (01-01-2023)

Section 17
Invalid Conditions/
Correction Procedures

  1. Follow Section 15 Correction procedures.

3.12.12.77 (01-01-2023)

Section 18
Field Descriptions

  1. These Fields are positive only, dollars and cents.

  2. Listed below are the Fields contained in Section 18 showing the Field designator and title:

    Field Field
    TITLE
    18A01 Amount of Claim 37
    18C01 Credit Reference Number 37
    18A02 Amount of Claim 38
    18C02 Credit Reference Number 38
    18A03 Amount of Claim 39
    18C03 Credit Reference Number 39
    18A04 Amount of Claim 40
    18C04 Credit Reference Number 40
    18A05 Amount of Claim 41
    18C05 Credit Reference Number 41
    18A06 Amount of Claim 42
    18C06 Credit Reference Number 42
    18A07 Amount of Claim 43
    18C07 Credit Reference Number 43

3.12.12.77.1 (01-01-2023)

Section 18
Invalid Conditions/
Correction Procedures

  1. Follow Section 15 Correction Procedures.

3.12.12.78 (01-01-2023)

Section 19
Field Descriptions

  1. These Fields are located on Form 8978.

    Field Field
    TITLE
    LOCATION    		 MAX
    LENGTH
    19Q1 Source of review year adjustment Form 8978, CKBX BBA Audit/AAR Filing 1
    1914 Total Additional Reporting Year Tax Form 8978, Part I, Line 14 15
    1916 Total Penalties Form 8978, Part II, Line 16 15
    1918 Total Interest Form 8978, Part III, Line 18 15

3.12.12.78.1 (01-01-2023)

Section 19
Invalid Conditions/
Correction Procedures

  1. Look to the return to correct any coding or transcription errors.

  2. All Fields are numeric and positive.

  3. Fields are valid if numeric, blank or zero.

3.12.12.79 (01-01-2023)

Section 20
Field Descriptions

  1. All Fields are located on Form 965-A and B

    Field Field
    TITLE
    LOCATION    		 MAX
    LENGTH
    20A1 Election or Transfer Year Last two positions of the tax year Part I, column (a). 4
    20J1 Net 965 Tax Liability Transferred Form 965-A, Part I, column (j). 15
    20K1 Tax Identification Number Form 965-A, Part I, column (k). 9
    20A2 Election or Transfer Year Form 965-A, Part I, Line 2, column (a). 4
    20J2 Net 965 Tax Liability Transferred Form 965-A, Part I, Line 2, column (j). 15
    20K2 Tax Identification Number Form 965-A, Part I, Line 2, column (k). 9
    20A3 Election or Transfer Year Form 965-A, Part I, Line 3, column (a). 4
    20J3 Net 965 Tax Liability Transferred Form 965-A, Part I, Line 3, column (j). 15
    20K3 Tax Identification Number Form 965-A, Part I, Line 3, column (k). 9
    20A4 Election or Transfer Year Form 965-A, Part I, Line 4, column (a). 4
    20J4 Net 965 Tax Liability Transferred Form 965-A, Part I, Line 4, column (j). 15
    20K4 Tax Identification Number Form 965-A,Part I, Line 4, column (k). 9
    20A5 Election or Transfer Year Form 965-A, Part I, Line 5, column (a). 4
    20J5 Net 965 Tax Liability Transferred Form 965-A, Part I, Line 5, column (j). 15
    20K5 Tax Identification Number Form 965-A, Part I, Line 5, column (k). 9
    201IN Part I Form 965-A Indicator Enter “1” if additional information is present on line 6 Part I. 1
    201F Net 965 Tax Liability Triggered Form 965-A,Part IV, Line 1, column (f). 15
    202F Net 965 Tax Liability Triggered Form 965-A, Part IV, Line 2, column (f). 15
    203F Net 965 Tax Liability Triggered Form 965-A, Part IV, Line 3, column (f). 15
    204F Net 965 Tax Liability Triggered Form 965-A, Part IV, Line 4, column (f). 15
    205F Net 965 Tax Liability Triggered Form 965-A, Part IV, Line 5, column (f). 15
    204IND Part IV Indicator Enter a "1 " if additional information is present in Part IV. 1
    20TOT Total Form 965-A, Part IV, column (i). 15
    20BA1 Election or Transfer Year Form 965-B, Part I, Line 1, col a 4
    20H1 Net 965 Tax Liability Transferred Form 965-B, Part I, Line 1, col h 15
    20I1 Tax Identification Number Form 965-B, Part I, Line 1, col i 9
    20BA2 Election or Transfer Year Form 965-B, Part I, Line 2, col a 4
    20H2 Net 965 Tax Liability Transferred Form 965-B, Part I, Line 2, col h 15
    20I2 Tax Identification Number Form 965-B, Part I, Line 2, col i 9
    20BA3 Election or Transfer Year Form 965-B, Part I, Line 3, col a 4
    20H3 Net 965 Tax Liability Transferred Form 965-B, Part I, Line 3, col h 15
    20I3 Tax Identification Number Form 965-B, Part I, Line 3, col i 9
    20BA4 Election or Transfer Year Form 965-B, Part I, Line 4, col a 4
    20H4 Net 965 Tax Liability Transferred Form 965-B, Part I, Line 4, col h 15
    20I4 Tax Identification Number Form 965-B, Part I, Line 4, col i 9
    20BA5 Election or Transfer Year Form 965-B, Part I, Line 5, col a 4
    20H5 Net 965 Tax Liability Transferred Form 965-B, Part I, Line 5, col h 15
    20I5 Tax Identification Number Form 965-B, Part I, Line 5, col i 9
    20BIN Form 965-B Indicator Form 965-B, Right Margin Part I 1

3.12.12.79.1 (01-01-2023)

Section 20
Invalid Conditions/Corrections

  1. Valid for 201712 tax periods only. If tax period is prior to 201712, delete Section 20.

  2. Form 965-A and 965-B total deferred net tax liability amounts are numeric only. Amounts are dollars and positive only.

  3. Form 965-A and 965-B EIN Fields are numeric only.

  4. Valid entries for date Fields are numeric.

  5. Correct any transcription errors.

3.12.12.80 (01-01-2023)

Section 21
Field Descriptions

  1. All the Fields are located on Form 8941.

  2. Money amount Fields are dollars only. All other Fields are numeric.

  3. Listed below are the Fields contained in Section 21 showing the Field Designators, title, location on return, and maximum length:

    Field Field
    TITLE
    LOCATION    		 MAX
    LENGTH
    21BX Shop Box Form 8941 Top 1
    21EIN EIN Form 8941, Top b 9
    21CBX Previous Form 8941 Filed Form 8941, Top C 1
    2101 Number of Employees Form 8941, Line 1 4
    2102 Number of Full Time Employees Tax Year Form 8941, Line 2 4
    2103 Average Annual Wage Form 8941, Line 3 15
    2104 Health Insurance Premiums Paid Form 8941, Line 4 15
    2105 Premiums you Would Have Paid Form 8941, Line 5 15
    2106 Smaller of line 4 or 5 Form 8941, Line 6 15
    2107 Multiply line 6 by 16.3% Form 8941, Line 7 6
    2110 Amount of State Subsidies Paid/Tax Credits Form 8941, Line 10 15
    2113 If Line 12 is Zero Form 8941, Line 13 4
    2114 Number of Employees you Would Have Entered on Line 2 Form 8941, Line 14 4
    2116 Add Lines 12 and 15 Form 8941, Line 16 15
    2118 Coop, Estates, Trusts Credit Form 8941, Line 18 15
    2119 Payroll Taxes Form 8941, Line 19 15
    2120 Tax–Exempt Small Employers Form 8941, Line 20 15

3.12.12.80.1 (01-01-2023)

Section 21
Invalid Conditions/
Correction Procedures

  1. Correct any coding or transcription errors.

  2. For Tax Periods 201312 and prior, enter a 1 in Field 02BX. The Form 8941 did not have Yes/No checkboxes in Item A prior to the 2014 revision.

  3. Beginning in TY 2014 Form 8941 will contain Yes/No checkboxes for , Field 02BX and must be marked yes or no. If a 2013 or prior form was used there are no checkboxes., Follow the instruction in (2) above. Do not disallow the credit if the “no” box is checked in this case.

  4. For TY 2014 Form 8941, Field 02BX must be marked yes or no. If marked no, both boxes are checked or no box is checked, correspond for a corrected Form 8941. (Also see the no reply instructions).

    1. If the no box is checked pull the return from processing and send the return back to the filer.

    2. If no box is checked or both boxes are checked, send the return back to the filer.

    Note:

    Exception: If the filer lives in the following States and Counties they qualify for the credit even if the no box is checked. The instructions for the form tell the filer to check the yes box but many are checking the no box in error.

    1. For the State of Washington, if the filer lives in Adams, Asotin, Benton, Chelan, Clallam, Columbia, Douglas, Ferry, Franklin, Garfield, Grant, Grays Harbor, Island, Jefferson, King, Kitsap, Kittitas, Klickitat, Lewis, Lincoln, Mason, Okanogan, Pacific, Pend Oreille, Pierce, San Juan, Skagit, Skamania, Snohomish, Spokane, Stevens, Thurston, Wahkiakum, Walla Walla, Whatcom, Whitman, and Yakima counties. This applies to Tax Year 2014 returns.

    2. For the State of Wisconsin, if the filer lives in Green Lake, Lafayette, Marquette, Florence, and Menominee counties. This applies to Tax Year 2014 returns.

    3. For the State if Iowa, Adair, Adams, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Buena Vista, Butler, Calhoun, Carroll, Cass, Cedar, Cerro Gordo, Cherokee, Chickasaw, Clarke, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Humboldt, Iowa, Jackson, Jasper, Jefferson, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, Page, Palo Alto, Pocahontas, Polk, Pottawattamie, Poweshiek, Ringgold, Sac, Scott, Shelby, Story, Tama, Taylor, Union, Van Buren, Wapello, Warren, Washington, Wayne, Webster, Winnebago, Worth, and Wright counties. This applies to Tax Year 2015 returns.

    If the filer indicates somewhere on the return or replies to our correspondence, checks no and any of the above applies, verify they live in one of the States/Counties shown above and check the yes box and continue processing. If this doesn’t apply, process as usual.

  5. Correct any filer errors in Fields 2106, 2107 or 2120. See invalid conditions above.

    Note:

    Fields 2107 and 2120 contain the filers figures that will not be reduced to 16.3% on Form 8941. This will generate EC766 and a notice will generate. The reduced rate will generate in Field 0745f.

    Note:

    The rates for Field 2107 was 25% on the 2013 Form 8941 and 35% on the 2014 form. Use 35% for any form filed for TY 2013 and 35% for returns filed for TY 2014.

  6. If Field 2102 is 25 or greater, the filer does not qualify for the credit. Blank 990-T Field 45f. This will generate EC766. Resolve EC766 by removing Section 21 for Form 8941 and CCC C. Send TPNC 35.

  7. If a prior year Form 8941 is used, move Line 22 to Field 2117, Line 23 to Field 2118, Line 24 to Field 2119, and Line 25 to Field 2120.

  8. If the Form 8941 was transcribed correctly and there are no invalid conditions (shown above) continue processing.

  9. If CCC G and CCC C are present on an amended return, delete CCC C.

  10. If there is an amount greater than 0 in Field 0644, Delete CCC C. If the return will result in a refund (amount greater than 0 on Line 49) remove CCC C and input CCC 0.

  11. If there is an amount greater than zero on Line 45f , Form 8941 is attached, or any indication the return is being filed to claim the Small Business Healthcare Credit, CCC C must be present. If the credit is not being claimed and CCC C is present, remove CCC C.

  12. If Field 2119 is blank, correspond for a corrected Form 8941. If Field 2119 is zero, delete Section 21 and Field 0745f from Form 990-T. Send TPNC 35...

    Note:

    Field 0745, Line 45 on Form 990-T must have an entry to bring up EC 766. Remove CCC C and send TPNC 35 if there is a zero in Field 2119.

3.12.12.81 (01-01-2023)

Section 22

  1. Listed below are the Fields contained in Section 22 showing the Field Designators, title, location on return, and maximum length:

    Field Field
    TITLE
    LOCATION    		 MAX
    LENGTH
    2210 Total of line 9, columns (a) through (c) Form 5884-B, Line 10 15
    2211 Number of Retained Workers Form 5884-B, Line 11 7

3.12.12.81.1 (01-01-2023)

Section 22
Invalid Conditions/
Correction Procedures

  1. Field 2210 is invalid if not numeric, dollars only and positive. Field 2211 is invalid if not numeric and positive. It is not a dollar Field.

  2. The credit will be figured on Form 5884-B and taken on Form 3800.

  3. Refer to the attached Form 5884-B and Form 3800 to correct any coding or transcription errors.

3.12.12.82 (01-01-2024)

Section 23

  1. Listed below are the Fields contained in Section 23 showing the Field Designators, title, location on return, and maximum length:

    Field Field
    Title    		 Location Max
    Length
    231BB Elective Payment Election or Credit Transfer Registration or other number Part III, Line 1b, Column b 12
    231BG Section 6418 Credit Transfer Election amount Part III, Line 1b, Column g 15
    231BH Gross Section 6417 or 48D(d) Elective Payment Election Part III, Line 1b, Column h. 15
    231BI Net Elective Payment Election Credit Amount Part III, Line 1b, Column i. 15
    231BJ Line 1B Total Part III, Line 1b, Column j. 15
    231DB Elective Payment Election or Credit Transfer Registration or other number Part III, Line 1d, Column b. 12
    231DG Section 6418 Credit Transfer Election amount Part III, Line 1d, Column g. 15
    231DH Gross Section 6417 or 48D(d) Elective Payment Election Part III, Line 1d, Column h. 15
    231DI Net Elective Payment Election Credit Amount Part III, Line 1d, Column i. 15
    231DJ Line 1D Total Part III, Line 1d, column j. 15
    231FB Elective Payment Election or Credit Transfer Registration or other number Part III, Line 1f, Column b. 12
    231FG Section 6418 Credit Transfer Election amount Part III, Line 1f, Column g. 15
    231FJ Line 1F Total Part III, Line 1f, column j. 15
    231GB Elective Payment Election or Credit Transfer Registration or other number Part III, Line 1g, Column b. 12
    231GG Section 6418 Credit Transfer Election amount Part III, Line 1g, Column g. 15
    231GH Gross Section 6417 or 48D(d) Elective Payment Election Part III, Line 1g, Column h. 15
    231GI Net Elective Payment Election Credit Amount Part III, Line 1g, Column i. 15
    231GJ Line 1G Total Part III, Line 1g, column j. 15

3.12.12.82.1 (01-01-2024)

Section 23
Invalid Conditions/
Correction Procedures

  1. The credit will be figured on Form 3800 and taken on Form 990-T.

  2. Refer to the attached Form 3800 and Form 990-T to correct any coding or transcription errors.

3.12.12.83 (01-01-2024)

Section 24

  1. Listed below are the Fields contained in Section 24 showing the Field Designators, title, location on return, and maximum length:

    Field Field Title Location Max Length
    241OB Elective Payment Election or Credit Transfer Registration or other number Part III, Line 1o, Column b. 12
    241OH Gross Section 6417 or 48D(d) Elective Payment Election Part III, Line 1o, Column h. 15
    241OI Net Elective Payment Election Credit Amount Part III, Line 1o, Column i. 15
    241OJ Line 1O Total Part III, Line 1o, column j. 15
    241QB Reserved/ filler (registration number) Part III, Line 1q, Column b. 12
    241QG Reserved/ filler (Credit transfer Election Amount) Part III, Line 1q, Column g. 15
    241QH Reserved/ filler (Gross Elective Payment Election) Part III, Line 1q, Column h. 15
    241QI Reserved/ filler (Net elective payment) Part III, Line 1q, Column i. 15
    241QJ Reserved/ filler (Net GBC) Part III, Line 1q, column j. 15
    241SB Elective Payment Election or Credit Transfer Registration or other number Part III, Line 1s, Column b. 12
    241SG Section 6418 Credit Transfer Election amount Part III, Line 1s, Column g. 15
    241SH Gross Section 6417 or 48D(d) Elective Payment Election Part III, Line 1s, Column h. 15
    241SI Net Elective Payment Election Credit Amount Part III, Line 1s, Column i. 15
    241SJ Line 1S Total Part III, Line 1s, Column j. 15
    241UB Elective Payment Election or Credit Transfer Registration or other number Part III, Line 1u, Column b. 12
    241UG Section 6418 Credit Transfer Election amount Part III, Line 1u, Column g. 15
    241UH Gross Section 6417 or 48D(d) Elective Payment Election Part III, Line 1u, Column h. 15
    241UI Net Elective Payment Election Credit Amount Part III, Line 1u, Column i. 15
    241UJ Line 1U Total Part III, Line 1u, column j. 15
    241VB Reserved/ filler (registration number) Part III, Line 1v, Column b. 12
    241VG Reserved/ filler (Credit transfer Election Amount) Part III, Line 1v, Column g. 15
    241VH Reserved/ filler (Gross Elective Payment Election) Part III, Line 1v, Column h. 15
    241VI Reserved/ filler (Net elective payment) Part III, Line 1v, Column i. 15
    241VJ Reserved/ filler (Net GBC) Part III, Line 1v, Column j. 15
    241XB Elective Payment Election or Credit Transfer Registration or other number Part III, Line 1x, Column b. 12
    241XG Section 6418 Credit Transfer Election amount Part III, Line 1x, Column g. 15
    241XH Gross Section 6417 or 48D(d) Elective Payment Election Part III, Line 1x Column h 15
    241XI Net Elective Payment Election Credit Amount Part III, Line 1x Column i. 15
    241XJ Line 1X Total Part III, Line 1x Column j. 15

3.12.12.83.1 (01-01-2024)

Section 24
Invalid Conditions/
Correction Procedures

  1. The credit will be figured on Form 3800 and taken on Form 990-T.

  2. Refer to the attached Form 3800 and Form 990-T to correct any coding or transcription errors.

3.12.12.84 (01-01-2024)

Section 25

  1. Listed below are the Fields contained in Section 25 showing the Field Designators, title, location on return, and maximum length:

    Field Field Title Location Max Length
    25AAB Elective Payment Election or Credit Transfer Registration or other number Part III, Line 1aa, Column b. 12
    25AAH Gross Section 6417 or 48D(d) Elective Payment Election Part III, Line 1aa Column h. 15
    25AAI Net Elective Payment Election Credit Amount Part III, Line 1aa Column i. 15
    25AAJ Line 1AA Total Part III, Line 1aa, Column j. 15
    25GGB Reserved/ filler (registration number) Part III, Line 1gg, Column b. 12
    25GGG Reserved/ filler (Credit transfer Election Amount) Part III, Line 1gg Column g. 15
    25GGH Reserved/ filler (Gross Elective Payment Election) Part III, Line 1gg Column h. 15
    25GGI Reserved/ filler (Net elective payment) Part III, Line 1gg, Column i. 15
    25GGJ Reserved/ filler (Net GBC) Part III, Line 1gg, Column j. 15
    254AB Elective Payment Election or Credit Transfer Registration or other number Part III, Line 4a, Column b 12
    254AG Section 6418 Credit Transfer Election amount Part III, Line 4a, Column g. 15
    254AH Gross Section 6417 or 48D(d) Elective Payment Election Part III, Line 4a, Column h. 15
    254AI Net Elective Payment Election Credit Amount Part III, Line 4a, Column i. 15
    254AJ Line 1A Total Part III, Line 4a, Column j. 15
    254EB Elective Payment Election or Credit Transfer Registration or other number Part III, Line 4e, Column b 12
    254EG Section 6418 Credit Transfer Election amount Part III, Line 4e, Column g. 15
    254EH Gross Section 6417 or 48D(d) Elective Payment Election Part III, Line 4e, Column h. 15
    254EI Net Elective Payment Election Credit Amount Part III, Line 4e, Column i. 15
    254EJ Line 1E Total Part III, Line 4e, Column j. 15
    25IND DATA-PRESENT-SECT-5-IND Part V, Indicator 1

3.12.12.84.1 (01-01-2024)

Section 25
Invalid Conditions/
Correction Procedures

  1. The credit will be figured on Form 3800 and taken on Form 990-T.

  2. Refer to the attached Form 3800 and Form 990-T to correct any coding or transcription errors.

3.12.12.85 (01-01-2024)

Section 31

  1. Listed below are the Fields contained in Section 31 showing the Field Designators, title, location on return, and maximum length:

    311VI Vehicle Identification Number (VIN) First Schedule A, Part I, Line 2 17
    311DT Placed in service date First Schedule A, Part I, Line 3 8
    31109 Tentative credit amount First Schedule A, Part II, Line 9 15
    31111 Credit amount for business use of new clean vehicle Part II, Line 11 15
    31117 Smaller of Line 15 or Line 16 First Schedule A, Part IV, Line 17 15
    31126 Smaller of Line 24 or Line 25 First Schedule A, Part V, Line 26 15
    311IN Indicator field for results of MeF check of VIN against portal N/A 1
    312VI Vehicle Identification Number (VIN) Second Schedule A, Part I, Line 2 17
    312DT Placed in service date Second Schedule A, Part I, Line 3 8
    31209 Tentative credit amount Second Schedule A, Part II, Line 9 15
    31211 Credit amount for business use of new clean vehicle Part II, Line 11 15
    31217 Smaller of Line 15 or Line 16 Second Schedule A, Part IV, Line 17 15
    31226 Smaller of Line 24 or Line 25 Second Schedule A, Part V, Line 26 15
    312IN Indicator field for results of MeF check of VIN against portal N/A 1
    31RDV Verified field for REDUCTION-OF-CVC-CR-CMPTR-AMT N/A 15
    313IN Indicator (More than 2 Schedule A’s attached) Second Form 8936, Schedule A, (edited bottom right margin of Page 2). 1

3.12.12.85.1 (01-01-2024)

Section 31
Invalid Conditions/
Correction Procedures

  1. The credit will be figured on Form 3800 and taken on Form 990-T.

  2. Refer to the attached Form 3800 and Form 990-T to correct any coding or transcription errors.

3.12.12.86 (01-01-2023)

Form 990-T
Math/Consistency Errors
Priority IV

  1. A priority IV error will display whenever the contents of one Field is inconsistent with another Field, or when the math computation is incorrect.

  2. These errors will be assigned a specific Error Code and will be displayed in ascending Error Code order.

  3. The screen display will show the error code assigned and all Fields needed to make the necessary correction.

  4. The Field labeled "CL" will be displayed, for the entry of a Clear Field, on records where the possibility that a change or correction may not be needed. All coding and transcription errors must be corrected, and all IRM procedures must be applied BEFORE entering a "C" in this Field.

  5. All errors must be resolved by either:

    1. Correcting the error or,

    2. Entering a Clear Field or,

    3. Entering a TPNC. See Exhibit 3.12.12-22 for a list of valid codes for Form 990-T), or

    4. Suspending the document (SSPND) with the appropriate Action Code.

3.12.12.86.1 (01-01-2024)

Error Code 010

  1. Error Code 010 displayed Fields are:

    01CCC Computer Condition Code
    01RCD Received Date
    01ORG Organization Code
    01SS Subsection Code
    01ADC Audit Code
    01COR Correspondence Indicator
    01CRD Correspondence Received Date
    01CAF CAF Code
    01PIC Penalty Interest Code
    01ISI Installment Sales Indicator
    01PFC Parent Filer Code
    01PNC Parent Name Control
    01PIN Parent EIN
    01CBI Preparer Checkbox
    01CBT Preparer Phone Number
    01PSN Preparer PTIN
    01PEN Preparer EIN
    01RPC Return Processing Code
    02CON In Care of Name
    02FAD Foreign Address
    S02DP Section 02
    S03DP Section 03
    S04DP Section 04
    S05DP Section 05
    S06DP Section 06
    S07DP Section 07
    S08DP Section 08
    S10DP Section 10
    S11DP Section 11
    S13DP Section 13
    S15DP Section 15
    S16DP Section 16
    S17DP Section 17
    S18DP Section 18
    S19DP Section 19
    S20DP Section 20
    S21DP Section 21
    S22DP Section 22
    S23DP Section 23
    S24DP Section 24
    S25DP Section 25
    S31DP Section 31

  2. "Any Section other than 01 is present" .

3.12.12.86.1.1 (01-01-2023)
Error Code 010
Invalid Conditions

  1. Error Code 010 will generate when Computer Condition Code, CCC, "G" is present and entries other than 01EIN, 01NC, 01TXP, 01CCC ("G" or "W" ) and 01RCD are present.

3.12.12.86.1.2 (01-01-2023)
Error Code 010
Correction Procedures

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

  2. Compare the displayed Field with the return and attachment. If incorrect, overlay the screen with the correct information.

  3. Determine if CCC "G" was input correctly:

    Note:

    See IRM 3.12.38.5.17.1 for additional instructions for determining an amended return.

    If... Then...
    CCC "G" was entered correctly, 1. DLSEC to delete all sections except Section 01.
    2. Delete the invalid entries that are present in Section 01. GTSEC 01 if necessary.
    CCC "G" was entered incorrectly, 1. Enter all necessary data.
    2. Ensure that Section 01 Fields are correct.
    3. Delete the "G" in Field 01CCC.

3.12.12.86.2 (01-01-2023)

Error Code 702

  1. Error Code 702 displayed Fields are:

    01TXP Tax Period
    01CCC Computer Condition Code
    04ET Environmental Tax

3.12.12.86.2.1 (01-01-2023)
Error Code 702
Invalid Conditions/
Correction Procedures

  1. Environmental Tax is present and Tax Period is 199612 and subsequent.

  2. Correct any coding or transcription errors.

  3. Correct the Tax Period or delete Field 04ET as needed.

3.12.12.86.3 (01-01-2023)

Error Code 704

  1. Error Code 704 displayed Fields are:

    01TXP Tax Period
    01CCC Computer Condition Code
    01ORG Organization Code
    05ECT Employee Cash Tips F8846
    05CDC Community Development Corporations F8847
    05EZC Empowerment Zone Credit F8844
    05WTW Welfare to Work Credit F5884
    05NMC New Markets Credit F8874
    05SEP Small Employer PPSC Credit F8881
    05CEP Employer Child Care Credit F8882
    05NYL New York Liberty Zone Credit F8861
    05BDC Biodiesel Fuels Credit
    05LSC Low Sulfur Diesel Fuel Production Credit
    05TMC Railroad Track Maintenance
    05WPC Wells, Oil and Gas

3.12.12.86.3.1 (01-01-2023)
Error Code 704
Invalid Conditions

  1. Fields 05ECT, Employee Cash Tips F8846, or 05CDC, Community Development Corporations F8847, are present and Tax Period is prior to 199401.

  2. Field 05EZC, Empowerment Zone Credit F8844, is present and Tax Period is prior to 199412.

  3. Field 05WTW, Welfare to Work Credit F8861, is present and Tax Period is prior to 199712.

  4. Field 05NMC, New Markets Credit F8874, is present and Tax Period is prior to 200101.

  5. Fields 05SEP, Small Employer PPCS Credit F8881, or 05CEP, Employer Child Care Credit F8882, are present and Tax Period is prior to 200201.

  6. Field 05NYL, New York Liberty Zone Credit F8884, is present and Tax Period is prior to 200201 or after 200412.

  7. Field 05BDC, Biodiesel Fuels Credit, is present and Tax Period is prior to 200501.

  8. Field 05LSC, Low Sulfur Diesel Fuel Production Credit, is present and Tax Period is prior to 200301.

3.12.12.86.3.2 (01-01-2023)
Error Code 704
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Correct the Tax Period or delete the applicable Field as needed.

3.12.12.86.4 (01-01-2023)

Error Code 708

  1. Error Code 708 displayed Fields are:

    01CCC Computer Condition Code
    01COR Correspondence Indicator
    01CRD Correspondence Received Date

3.12.12.86.4.1 (01-01-2023)
Error Code 708
Invalid Conditions

  1. Field 01CRD, Correspondence Received Date, is present and Field 01COR, Correspondence Indicator, is not present.

  2. Field 01CCC "3" is present and Field 01COR, Correspondence Indicator, is not present.

3.12.12.86.4.2 (01-01-2023)
Error code 708
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Verify IRS correspondence was required:

    1. If IRS initiated correspondence was not required, delete Fields 01COR, Correspondence Indicator, and 01CRD, Correspondence Received Date, and "3" in Field 01CCC, Computer Condition Code.

    2. If "reply" to IRS initiated correspondence is attached, delete "3" in Field 01CCC. Enter "11" in Field 01COR and the response date in Field 01CRD.

    3. If "no reply" to IRS initiated correspondence is attached, enter "14" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.

    4. If "incomplete reply" to IRS initiated correspondence is attached, enter "12" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.

    5. If "reply with no information" is attached, enter "13" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.

3.12.12.86.5 (01-01-2023)

Error Code 710

  1. Error Code 710 displayed Fields are:

    01TXP Tax Period
    01CCC Computer Condition Code
    01COR Correspondence Indicator
    01CRD Correspondence Received Date
    01RDD> Return Due Date

3.12.12.86.5.1 (01-01-2023)
Error Code 710
Invalid Conditions

  1. Field 01COR, Correspondence Indicator, is "11" and Field 01CRD, Correspondence Received Date, is not present.

  2. Field 01COR is "12" , "13" , or "14" and Field 01CRD is present.

3.12.12.86.5.2 (01-01-2023)
Error Code 710
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Verify IRS correspondence was required:

    1. If IRS initiated correspondence was not required, delete Fields 01COR, Correspondence Indicator, and 01CRD, Correspondence Received Date, and "3" in Field 01CCC, Computer Condition Code.

    2. If "reply" to IRS initiated correspondence is attached, delete "3" in Field 01CCC. Enter "11" in Field 01COR and the response date in Field 01CRD.

    3. If "no reply" to IRS initiated correspondence is attached, enter "14" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.

    4. If "incomplete reply" to IRS initiated correspondence is attached, enter "12" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.

    5. If "reply with no information" is attached, enter "13" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.

3.12.12.86.6 (01-01-2023)

Error Code 712

  1. Error Code 712 displayed Fields are:

    01TXP Tax Period
    01CCC Computer Condition Code
    01COR Correspondence Indicator
    01CRD Correspondence Received Date
    01RDD> Return Due Date

3.12.12.86.6.1 (01-01-2023)
Error Code 712
Invalid Conditions

  1. Field 01COR, Correspondence Indicator, is "11" and Field 01CCC, Computer Condition Code, "3" is present.

  2. Field 01COR is "12" , "13" or "14" and Field 01CCC "3" is not present.

3.12.12.86.6.2 (01-01-2023)
Error Code 712
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Verify IRS correspondence was required:

    1. If IRS initiated correspondence was not required, delete Fields 01COR, Correspondence Indicator, and 01CRD, Correspondence Received Date, and "3" in Field 01CCC, Computer Condition Code.

    2. If "reply" to IRS initiated correspondence is attached, delete "3" in Field 01CCC. Enter "11" in Field 01COR and the response date in Field 01CRD.

    3. If "no reply" to IRS initiated correspondence is attached, enter "14" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.

    4. If "incomplete reply" to IRS initiated correspondence is attached, enter "12" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.

    5. If "reply with no information" is attached, enter "13" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.

3.12.12.86.7 (01-01-2023)

Error Code 714

  1. Error Code 714 displayed Fields are:

    01EIN Employer Identification Number
    01PSN Preparer PTIN
    01PEN Preparer EIN

3.12.12.86.7.1 (01-01-2023)
Error Code 714
Invalid Conditions/
Correction Procedures

  1. Field 01PSN, Preparer PTIN, or Field 01PEN, Preparer EIN, is the same as Field 01EIN, Employer Identification Number.

  2. Correct any coding or transcription errors.

  3. If no errors are found and Field 01PSN and/or 01PEN are the same as Field 01EIN, delete Fields 01PSN and/or 01PEN as needed.

3.12.12.86.8 (01-01-2023)

Error Code 716

  1. Error Code 716 displayed Fields are:

    01PFC Parent Filer Code
    01PNC Parent Name Control
    01PIN Parent EIN

3.12.12.86.8.1 (01-01-2023)
Error Code 716
Invalid Conditions/
Correction Procedures

  1. Field 01PFC, Parent Filer Code, is "1" or "3" and Field 01PNC, Parent Name Control, or Field 01PIN, Parent EIN, is blank,

  2. Correct any coding or transcription errors.

  3. If the EIN in Field 01PIN matches the EIN in Field 01EIN, enter 12–9999999 in Field 01PIN. If Field 01PFC is correct, review the Parent Name Control and EIN in Box I and:

    If Then If Then
    Field 01PNC is blank, look at Box I for a name, and a. a name is present,
    b. a name is not present,    		 a. enter the Name Control in Field 01PNC.
    b. Enter XXXX in Field 01PNC.
    Field 01PIN is blank, look at Box I for an EIN, and a. a valid EIN is present,
    b. a valid EIN is not present,    		 a. enter it in Field 01PIN.
    b. Enter 129999999 in Field 01PIN.

3.12.12.86.9 (01-01-2023)

Error Code 718

  1. Error Code 718 displayed Fields are:

    01TXP Tax Period
    01CCC Computer Condition Code
    01ORG Organization Code
    04MIC Missing Schedule Code
    04CGC Controlled Group Code
    04TB1 Taxable Income Bracket (1)
    04TB2 Taxable Income Bracket (2)
    04TB3 Taxable Income Bracket (3)
    04AT1 Additional 5% Tax Amount
    04AT2 Additional 3% Tax Amount
    04L1 Corporation Income Tax Taxpayer
    04L2 Trust Income Tax Taxpayer
    05PTC Possessions Tax Credit

  2. "SECTION 04 or 05 NOT PRESENT" .

3.12.12.86.9.1 (01-01-2023)
Error Code 718
Invalid Conditions

  1. Field 01ORG, Organization Code, is "1" , "2" , or "3" and any of the following Fields are present:

    1. Field 04CGC, Controlled Group Code,

    2. Field 04TB1, Taxable Income Bracket 1,

    3. Field 04TB2, Taxable Income Bracket 2,

    4. Field 04TB3, Taxable Income Bracket 3,

    5. Field 04AT1, Additional 5% Tax Amount,

    6. Field 04AT2, Additional 3% Tax Amount,

    7. Field 0435C, Corporation Income Tax,

    8. Field 04ET, Environmental Tax, or

    9. Field 05PTC, Possessions Tax Credit.

  2. Field 01ORG is "1" , "2" , or "3" and Field 04MIC "29" , "34" , or "37" are present.

3.12.12.86.9.2 (01-01-2023)
Error Code 718
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Refer to Field 01ORG if necessary.

  3. If Organization Code is correct delete the Controlled Group information from the return and move the amount on Line 35c to line 36.

    Note:

    If the filer checked the 401(a) Trust box (ORG Code 3) on the 990-T or the name contains the words IRA, Pension, Welfare, Benefit, Profit Sharing or Retirement they can use the corporate tax rate to figure their tax. If the filer used the corporate rate and any of the above conditions are present, allow the corporate tax rate by putting the taxpayers figure in the verified tax Field. Enter CCC "5" .

    Note:

    ORG Code 1, 2 and 3 are trust entities that do not pay Controlled Group tax. If the entity is a corporation with ORG Code 4 or 5 and Subsections (SS) 02 through 27, 50, 60 or 70, it may file a Controlled Group return.

3.12.12.86.10 (01-01-2023)

Error Code 720

  1. Error Code 720 displayed Fields are:

    01TXP Tax Period
    01CCC Computer Condition Code
    01ORG Organization Code

  2. "SECTION 10 DATA PRESENT" .

3.12.12.86.10.1 (01-01-2023)
Error Code 720
Invalid Conditions/
Correction Procedures

  1. Field 01ORG, Organization Code, is "1" , "2" , or "3" and Section 10 is present.

  2. Correct any coding or transcription errors.

  3. Refer to Field 01ORG if necessary.

  4. If the Organization Code is correct, delete Section 10. Make sure to research the ORG Code. ORG Code 1, 2, and 3 are used for Trusts and 4 and 5 are used for Corporations. Do not delete Section 10 if the organization is a Corporation.

3.12.12.86.11 (01-01-2023)

Error Code 722

  1. Error Code 722 displayed Fields are:

    01CCC Computer Condition Code
    01ORG Organization Code
    04MIC Missing Schedule Code
    04L1 Corporation Income Tax
    04L2 Trust Income Tax

  2. "SECTION 04 NOT PRESENT" .

3.12.12.86.11.1 (01-01-2023)
Error Code 722
Invalid Conditions

  1. Field 01ORG, Organization Code, is "4" or "5" and Field 04L2, Trust Income Tax, is present.

  2. Field 01ORG is "4" or "5" and Field 04MIC, Missing Schedule Code, is "30" .

3.12.12.86.11.2 (01-01-2023)
Error Code 722
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Refer to Field 01ORG if necessary.

  3. If the Organization Code is correct, move the entry to Field 0435C.

  4. If the Organization Code is a 5 for a corporation we need Form 1118, Foreign Tax Credit, if it the form is missing enter 29 in Field 04MIC, Missing Schedule Code.

  5. If the Organization Code is a 2 for a Trust we need Form 1116, Foreign Tax Credit, if the form is missing enter 30 in Field 04MIC, Missing Schedule Code.

3.12.12.86.12 (01-01-2023)

Error Code 724

  1. Error Code 724 displayed Fields are:

    01CCC Computer Condition Code
    01ORG Organization Code
    04MIC Missing Schedule Code
    04L1 Corporation Income Tax

  2. "SECTION 04 NOT PRESENT" .

  3. "SECTION 08 DATA PRESENT" .

3.12.12.86.12.1 (01-01-2023)
Error code 724
Invalid Conditions/
Correction Procedures

  1. Field 01ORG, Organization Code, is "4" or "5" and Section 08, Form 1041, Schedule I is present.

  2. Correct any coding or transcription errors.

  3. Refer to Field 01ORG if necessary.

  4. If the Organization Code is correct, delete Section 08, Form 1041, Schedule I.

3.12.12.86.13 (01-01-2023)

Error Code 726

  1. Error Code 726 displayed Fields are:

    01ORG Organization Code
    01SS Subsection Code
    01CCC Computer Condition Code
    04L3 Proxy Tax

  2. "SECTION 05 NOT PRESENT"

3.12.12.86.13.1 (01-01-2024)
Error Code 726
Invalid Conditions/
Correction Procedures

  1. Field 04L3, Proxy Tax, is present and Field 01CCC, Computer Condition Code, "8" is not present.

  2. Field 04L3 is present and Field 01SS is "03" .

  3. Correct any coding or transcription errors.

  4. Research to make sure Subsection is 03. If it is, delete Field 04L3.

  5. Check for an attachment showing the taxpayers computation of Proxy Tax. If attached, enter CCC "8" .

  6. If the Proxy Tax computation schedule is not attached, correspond.

3.12.12.86.14 (01-01-2023)

Error Code 728

  1. Error Code 728 displayed Fields are:

    01CCC Computer Condition Code
    04CGC Controlled Group Code
    04TB1 Taxable Income Bracket (1)
    04TB2 Taxable Income Bracket (2)
    04TB3 Taxable Income Bracket (3)
    04AT1 Additional 5% Tax Amount
    04AT2 Additional 3% Tax Amount

3.12.12.86.14.1 (01-01-2024)
Error Code 728
Invalid Conditions/
Correction Procedures

  1. Field 04CGC is not "1" and any of the following Fields are present:

    1. Field 04TB1, Taxable Income Bracket (1),

    2. Field 04TB2, Taxable Income Bracket (2),

    3. Field 04TB3, Taxable Income Bracket (3),

    4. Field 04AT1, Additional 5% Tax Amount, or

    5. Field 04AT2, Additional 3% Tax Amount.

  2. Valid Controlled Group Codes are:

    1. Blank—If CCC "G" is present, tax year is 201812 and subsequent, or the taxpayer is not a member of a controlled group.

    2. Code 1—If controlled group, box on Line 35 is checked and allocation schedule is attached.

  3. If controlled group, box on Part III, Line 35 is checked and allocation schedule is attached, enter "1" in Field 04CGC.

  4. If box on Part III, Line 35 is checked and the allocation schedule is not attached, SSPND 640. If "no reply" delete applicable Fields as needed.

  5. If the box on Part III, Line 35, is not checked, delete applicable Fields as needed.

3.12.12.86.15 (01-01-2023)

Error Code 730

  1. Error Code 730 displayed Fields are:

    04TB1 Taxable Income Bracket (1)
    04TB2 Taxable Income Bracket (2)
    04TB3 Taxable Income Bracket (3)
    04AT1 Additional 5% Tax Amount
    04AT2 Additional 3% Tax Amount

3.12.12.86.15.1 (01-01-2023)
Error Code 730
Invalid Conditions

  1. Field 04TB1, Taxable Income Bracket (1), is greater than $50,000.

  2. Field 04TB2, Taxable Income Bracket (2), is greater than $25,000.

  3. Field 04TB3, Taxable Income Bracket (3), is greater than $9,925,000.

  4. Field 04AT1, Additional 5% Tax Amount, is greater than $11,750.

  5. Field 04AT2, Additional 3% Tax Amount, is greater than $100,000.

3.12.12.86.15.2 (01-01-2024)
Error Code 730
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If Field 04TB1, Taxable Income Bracket (1), is greater than $50,000, reduce the amount to $50,000.

  3. If Field 04TB2, Taxable Income Bracket (2), is greater than $25,000, reduce the amount to $25,000.

  4. If Field 04TB3, Taxable Income Bracket (3), is greater than $9,925,000, reduce the amount to $9,925,000.

  5. If Field 04AT1, Additional 5% Tax Amount, is greater than $11,750, reduce the amount to $11,750.

  6. If Field 04AT2, Additional 3% Tax Amount, is greater than $100,000, reduce the amount to $100,000.

  7. If box on Part III, Line 35 is checked and the allocation schedule is not attached, SSPND 640. If "no reply" delete applicable Fields as needed.

  8. If the box on Part III, Line 35, is not checked, delete applicable Fields as needed.

3.12.12.86.16 (01-01-2023)

Error Code 732

  1. Error Code 732 displayed Fields are:

    01TXP Tax Period
    15TG> Total Fuel Credit Generated
    15A01 Amount of Claim 1
    15C01 Credit Reference Number 1
    15A02 Amount of Claim 2
    15C02 Credit Reference Number 2
    15A03 Amount of Claim 3
    15C03 Credit Reference Number 3
    15A04 Amount of Claim 4
    15C04 Credit Reference Number 4
    15A05 Amount of Claim 5
    15C05 Credit Reference Number 5
    15A06 Amount of Claim 6
    15C06 Credit Reference Number 6
    15A07 Amount of Claim 7
    15C07 Credit Reference Number 7
    15A08 Amount of Claim 8
    15C08 Credit Reference Number 8
    15A09 Amount of Claim 9
    15C09 Credit Reference Number 9
    15A10 Amount of Claim 10
    15C10 Credit Reference Number 10
    15A11 Amount of Claim 11
    15C11 Credit Reference Number 11
    15A12 Amount of Claim 12
    15C12 Credit reference Number 12
    16A01 Amount of Claim 13
    16C01 Credit Reference Number 13
    16A02 Amount of Claim 14
    16C02 Credit Reference Number 14
    16A03 Amount of Claim 15
    16C03 Credit Reference Number 15
    16A04 Amount of Claim 16
    16C04 Credit Reference Number 16
    16A05 Amount of Claim 17
    16C05 Credit Reference Number 17
    16A06 Amount of Claim 18
    16C06 Credit Reference Number 18
    16A07 Amount of Claim 19
    16C07 Credit Reference Number 19
    16A08 Amount of Claim 20
    16C08 Credit Reference Number 20
    16A09 Amount of Claim 21
    16C09 Credit Reference Number 21
    16A10 Amount of Claim 22
    16C10 Credit Reference Number 22
    16A11 Amount of Claim 23
    16C11 Credit Reference Number 23
    16A12 Amount of Claim 24
    16C12 Credit Reference Number 24

  2. "SECTION 17 or 18 PRESENT" .

3.12.12.86.16.1 (01-01-2023)

Error Code 732
Invalid Conditions

  1. Error Code 732 will generate when any of the following conditions are present:

    1. A credit amount is present and the corresponding credit reference (CRN) is not present.

    2. A CRN is present and the corresponding credit amount is not present.

    3. A CRN and amount are claimed for an invalid tax period as shown below:

    If And
    CRN 306 is present Tax period is prior to 200601
    CRN 307 is present Tax Period is prior to 200601 or subsequent to 201811
    CRN 309 is present Tax Period is prior to 200601
    CRN 310 is present Tax Period is prior to 200601
    CRN 318 is present Tax Period is subsequent to 199707
    CRN 324 is present Tax Period is prior to 199701
    CRN 346 is present Tax Period is prior to 199801
    CRN 347 is present Tax Period is prior to 199801
    CRN 350 is present Tax Period is prior to 199801
    CRN 352 is present Tax Period is subsequent to 199411
    CRN 356 is present Tax Period is prior to 199301 or subsequent to 200412
    CRN 357 is present Tax Period is prior to 199301 or subsequent to 200412
    CRN 359 is present Tax Period is prior to 199301 or subsequent to 200412
    CRN 361 is present Tax Period is prior to 199401
    CRN 362 is present Tax Period is prior to 199401
    CRN 363 is present Tax Period is prior to 199301 or subsequent to 200412
    CRN 369 is present Tax Period is prior to 199401
    CRN 375 is present Tax Period is prior to 199301 or subsequent to 200412
    CRN 376 is present Tax Period is prior to 199301 or subsequent to 200412
    CRN 377 is present Tax Period is prior to 200101 or subsequent to 200711
    CRN 388 is present Tax Period is prior to 200501 or subsequent to 201811
    CRN 390 is present Tax Period is prior to 200501 or subsequent to 201811
    CRN 393 is present Tax Period is prior to 200501
    CRN 394 is present Tax Period is prior to 200501
    CRN 395 is present Tax Period is prior to 200501 or subsequent to 200609
    CRN 411 is present Tax Period is prior to 200601
    CRN 412 is present Tax Period is prior to 200601
    CRN 413 is present Tax Period is prior to 200601
    CRN 414 is present Tax Period is prior to 200601
    CRN 415 is present Tax Period is prior to 200601
    CRN 416 is present Tax Period is prior to 200601
    CRN 417 is present Tax Period is prior to 200601
    CRN 418 is present Tax Period is prior to 200601
    CRN 419 is present Tax Period is prior to 200610 or subsequent to 201411
    CRN 420 is present Tax Period is prior to 200610 or subsequent to 201411
    CRN 421 is present Tax Period is prior to 200610 or subsequent to 201411
    CRN 422 is present Tax Period is prior to 200610 or subsequent to 201508
    CRN 423 is present Tax Period is prior to 200610 or subsequent to 201411
    CRN 424 is present Tax Period is prior to 200610 or subsequent to 201411
    CRN 425 is present Tax Period is prior to 200610 or subsequent to 201411
    CRN 426 is present Tax Period is prior to 200610 or subsequent to 201411
    CRN 427 is present Tax Period is prior to 200610 or subsequent to 201411
    CRN 428 is present Tax Period is prior to 200610 or subsequent to 201811
    CRN 429 is present Tax Period is prior to 200610 or subsequent to 201811
    CRN 430 is present Tax Period is prior to 200610 or subsequent to 201811
    CRN 431 is present Tax Period is prior to 200610 or subsequent to 201811
    CRN 432 is present Tax Period is prior to 200610 or subsequent to 201811
    CRN 435 is present Tax Period is prior to 200810 or subsequent to 201411
    CRN 436 is present Tax Period is prior to 200810 or subsequent to 201811
    CRN 437 is present Tax Period is prior to 200810 or subsequent to 201811
3.12.12.86.16.2 (01-01-2023)
Error Code 732
Correction Procedures

  1. Correct any coding and transcription errors.

  2. Verify the CRN and credit amount is claimed for a valid tax period. If the amount claimed is for an invalid tax period, as shown above, Delete the CRN and credit amount Fields and assign TPNC 90 with the following literal: "We computed your return without applying your Credit for Federal Tax Paid on Fuels because you claimed a credit that is not valid for the tax period of your return."

    Note:

    Some fuel credits expired at the end of 2018. The dates were changed above. We will disallow the credit if claimed on an invalid period and send TPNC 36 when EC 766 displays.

  3. If more than 20 credits are claimed on Form 4136 they will need to be manually input by ERS/Rejects. Data Transcription will only input up to 20 individual credits.

3.12.12.86.17 (01-01-2023)

Error Code 734

  1. Error Code 734 displayed Fields are:

    01TXP Tax Period
    01CCC Computer Condition Code
    01ORG Organization Code
    076J Other Credits and Payments
    07RIC Regulated Investment Credit
    15TG> Total Credit Generated

  2. "SECTION 15, 16, 17 or 18 PRESENT" .

3.12.12.86.17.1 (01-01-2024)
Error Code 734
Invalid Conditions

  1. Field 15TG>, Total Gas Tax Credit Computer, or Field 07RIC, Regulated Investment Credit, differs from Field 076J, Other Credits or Payments, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.86.17.2 (01-01-2024)
Error Code 734
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 076J, Other Credits or Payments, is for refundable credits that do not have a separate Field. Form 4136, Credit for Federal Tax Paid on Fuels, and Form 2439, Regulated Investment Credit, should not be included in the amount for this Field.

  3. The taxpayers entry on Part III, Line 6J will be the total of Field 076J, 07RIC and 15TG>.

  4. If no errors are found, add the amount in Field 076J to Field 07RIC and delete the amount in Field 076J.

  5. Amounts claimed for Form 4136 must be supported, SSPND 640.

  6. Amounts claimed in this Field for Form 2439 must be supported ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If Form 2439 is required, SSPND 640.

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.12.86.18 (01-01-2023)

Error Code 740

  1. Error Code 740 displayed Fields are:

    TPNC Taxpayer Notice Code
    01TXP Tax Period
    01CCC Computer Condition Code
    01ORG Organization Code
    03A13 Sch A, Total Unrelated Trade Income
    03B13 Sch A, Total Unrelated Trade Expenses
    03C13 Sch A, Total Unrelated Trade Net
    >>>> Total Unrelated Trade Net Underprint

3.12.12.86.18.1 (01-01-2023)
Error Code 740
Invalid Conditions/
Correction Procedures

  1. Field 03C13, Total Unrelated Trade Net, differs from the underprint ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

  2. Correct any coding or transcription errors.

  3. If no entries are present in Column B, Field 03B13 is blank, check the return for attachments that list the expenses prior to sending a TPNC.

  4. If Field 03C13 (underprint) differs from the taxpayer's amount, verify the taxpayer's figure by totaling the line 13 amount columns A, B, and C and watch for attachments not carried forward to page 1.

  5. If EC 740 is set due to Form 3800, drop to the bottom and transmit. If the error does not clear do the following.

    1. Verify the General Business Credit in Field 05STV

    2. If it rolls to EC 765, verify Total Tax in Field 06MCT.

      Note:

      If form 3800 is attached with an amount on at least one line the filer qualifies for the credit. We never want to send a TPNC as long as the Form 3800 is attached.

  6. If no errors are found, assign appropriate TPNC:

    Note:

    If the only entries are in Column A, input the Field amount into Field 03C13.

    TPNC Explanation
    01 We found an error in the computation of your total income.
    90 Fill-in narrative.

3.12.12.86.19 (01-01-2024)

Error Code 742

  1. Error Code 742 displayed Fields are:

    TPNC Taxpayer Notice Code
    01ORG Organization Code
    03C13 Total Unrelated Trade Net
    >>>> Total Unrelated Trade Net Underprint
    0329 Total Deductions
    0331 Net Operating Loss Deduction
    03L1 Taxable Income all Unrelated Orgs
    03L4 Charitable Contributions
    03L6 Deduction for NOL
    03L8 Specific Deduction (ERS Input Only)
    >>>> Specific Deduction Computer
    03L9 Trust. Section 199A deduction
    0310 Total Deductions (TY2020-AND-LATER)
    0311 Unrelated Taxable Income
    >>>> Unrelated Taxable Income Underprint

3.12.12.86.19.1 (01-01-2024)
Error Code 742
Invalid Conditions

  1. Field 0311, Unrelated Taxable Income, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.86.19.2 (01-01-2024)
Error Code 742
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Field 0311, Unrelated Taxable Income is computed as follows:

    1. Field 03L5, Total Unrelated Trade Net, minus

    2. Field 0310, Total Deductions, minus

    3. Field 03L6, Net Operating Loss Deduction, minus

    4. Field 03L8_, Specific Deduction, or Field 0333 if significant).

    Note:

    501(c) (7), (9) and (17) organizations can only take deductions on certain income. If the filer shows a negative amount in Field 03L6 but does not use all of it and shows a positive amount on line 32 and/or Field 0311, accept the filers figure. You may need to adjust Field 03L6, Line 31 so the return will equal what the filer is showing in Field 0311.

    Note:

    Verify Field 0310 (Part 1 Line 10) by adding lines 4-9 before assigning TPNC.

  3. If there is an amount on Line Part 1, Line 4 add the amount into Field 03L4.

  4. If there is an amount on Line Part 1 Line 6 add the amount to Field 03L6.

  5. Field 03L8, Specific Deduction,is not transcribed. However, the computer limits the deduction amount to $1,000 or the amount of taxable income (Line 32) whichever is smaller.

  6. The taxpayer is allowed only one $1,000 Specific Deduction regardless of the number of businesses included in their unrelated business income. Exception: If the organization is a diocese, province of a religious order, or convention or association of churches, it is allowed one specific deduction for each parish, individual church district or other local unit that regularly conducts an unrelated business.

  7. If the organization is entitled to more than $1,000, there must be a schedule showing how the taxpayer arrived at the figure.

    1. If the schedule is attached, enter the amount in Field 03L8.

    2. If the schedule is not attached and there is no indication of previous correspondence for this schedule, SSPND 640.

    3. If no reply, assign TPNC 40.

    Note:

    If the taxpayer did not use the Specific Deduction, use TPNC 04.

    Note:

    Any entry in Field 03L8 must be in excess of $1,000.

  8. If (3) through (5) above do not apply and no errors are found, assign appropriate TPNC:

    TPNC Explanation
    04 We found an error in the computation of your taxable income.
    40 We adjusted your tax return as shown because we didn’t receive a reply to our request for additional information.
    90 Fill-in narrative.
    Any previously assigned TPNC

3.12.12.86.20 (01-01-2023)

Error Code 744

  1. Error Code 744 displayed Fields are:

    01TXP Tax Period
    01CCC Computer Condition Code
    01ORG Organization Code
    0311 Unrelated Taxable Income
    04L1 Corporation Income Tax
    04L2 Trust Income Tax
    04GVT Gross Verified Tax
    1117 Schedule D - Line 13(2) AMT
    1118A Schedule D - Line 14a(2) AMT
    1118B Schedule D - Line 14b(2) AMT
    1118C Schedule D - Line 14c(2) AMT
    1119 Schedule D - Line 15(2) AMT
    11D4E Form 4952 - Line 4e
    11D4G Form 4952 - Line 4g
    1145 Schedule D - Line 35 AMT
    >>>> Schedule D - Line 35 Underprint
    11A Schedule D - (ERS input only)
    11B Schedule D - (ERS input only)
    11C Schedule D - (ERS input only)
    11D Schedule D - (ERS input only)

  2. "SECTION 03, 04 or 11 NOT PRESENT" .

3.12.12.86.20.1 (01-01-2023)
Error Code 744
Invalid Conditions

  1. Field 01TXP, Tax Period, is prior to 199312, Field 0334, Unrelated Taxable Income is present, and Field 04GVT is not present.

3.12.12.86.20.2 (01-01-2023)
Error Code 744
Correction Procedures

  1. If Error Code 744 displays, the return may require manual computation.

  2. Correct any coding or transcription errors.

  3. You must examine the entire return to determine if it requires manual verification or not. Before performing the computation, everything must be present and correct on the display.

  4. If the return is for a Trust, Schedule D is present, and the tax period is 199112 through 199311, enter the taxpayers figure for Line 36 in Field 04GVT.

  5. If manual computation is required, manually compute the tax for Field 0411, Corporation Income Tax, or Field 0440, Trust Income Tax, as applicable. See Exhibit 3.12.12-24 through Exhibit 3.12.12-29 for tax rates and worksheets.

  6. If the taxpayers tax is correct, enter the taxpayers amount in Field 04GVT, Gross Verified Tax, otherwise, enter the manually computed tax in Field 04GVT.

    Note:

    If there is an amount on Line 23, Form 1041, Schedule D and the filer used Schedule D to compute their tax, allow the Schedule D tax computation by putting the filers figure in the verified tax Field.

    Note:

    If the filer checked the 401(a) Trust box (ORG Code 3) on the Form 990-T or the name contains the word IRA, Pension, Welfare, Benefit, Profit Sharing or Retirement they can use the corporate tax rate to figure their tax. If the filer used the corporate rate and any of the above conditions are present, Enter CCC "5" to allow the corporate tax rate to be used.

  7. If the taxpayer has an amount on Line 23 and used Schedule D to compute their tax and the taxpayer is a fiscal filer (Tax periods 201801 through 201811, compute the tax using a blended rate. For months in 2017 use 23.8 percent and months in 2018 use 21 percent.

3.12.12.86.21 (01-01-2023)

Error Code 746

  1. Error Code 746 displayed Fields are:

    01TXP Tax Period
    01CCC Computer Condition Code
    01ORG Organization Code
    0311 Unrelated Taxable Income
    04L1 Corporate Income Tax
    04L2 Trust Income Tax
    04GVT Gross Verified Tax
    1117 Schedule D - Line 17(2) AMT
    1118A Schedule D - Line 18a(2) AMT
    1118B Schedule D - Line 18b(2) AMT
    1118C Schedule D - Line 18c(2) AMT
    1119 Schedule D - Line 19(2) AMT
    11D4E Form 4952 - Line 4e
    11D4G Form 4952 - Line 4g
    1145 Schedule D - Line 45 AMT
    >>>> Schedule D - Line 35 Underprint
    11A Schedule D - (ERS input only)
    11B Schedule D - (ERS input only)
    11C Schedule D - (ERS input only)
    11D Schedule D - (ERS input only)

  2. "SECTION 03, 04 or 11 NOT PRESENT" .

3.12.12.86.21.1 (01-01-2024)
Error Code 746
Invalid Conditions

  1. Field 01CCC "Y" is present, Field 0311, Unrelated Taxable Income is present, and Field 04GVT, Gross Verified Tax, is not present.

3.12.12.86.21.2 (01-01-2023)
Error Code 746
Correction Procedures

  1. If Error Code 746 displays, the return may require manual computation.

  2. Correct any coding or transcription errors.

  3. You must examine the entire return to determine if it requires manual verification or not. Before performing the computation, everything must be present and correct on the display.

  4. If the return is for a Trust, Schedule D is present, and the tax period is prior to 199707, enter the taxpayers figure for Line 36 in Field 04GVT.

  5. If the taxpayer has an amount on Line 23 and used Schedule D to compute their tax and the taxpayer is a fiscal filer (Tax periods 201801 through 201811, compute the tax using a blended rate. For months in 2017 use 23.8 percent and months in 2018 use 21 percent.

  6. If manual computation is required, manually compute the tax for Field 04L1, Corporation Income Tax, or Field 04L2, Trust Income Tax, as applicable. See Exhibit 3.12.12-24 through Exhibit 3.12.12-29 for tax rates and worksheets.

  7. If manual computation is not required, delete CCC "Y" .

  8. If the taxpayers tax is correct, enter the taxpayers amount in Field 04GVT, Gross Verified Tax, otherwise, enter the manually computed tax in Field 04GVT. If manually computed tax is "0" (zero), enter "1" in Field 04GVT.

3.12.12.86.22 (01-01-2023)

Error Code 750

  1. Error Code 750 displayed Fields are:

    TPNC Taxpayer Notice Code
    01TXP Tax Period
    01CCC Computer Condition Code
    01ORG Organization Code
    0311 Unrelated Taxable Income
    04L2 Trust Income Tax
    >>>> Trust Income Tax Underprint
    04GVT Gross Verified Tax
    1117 Schedule D - Line 17(2) AMT
    1118A Schedule D - Line 18a(2) AMT
    1118B Schedule D - Line 18b(2) AMT
    1118C Schedule D - Line 18c(2) AMT
    1119 Schedule D - Line 19(2) AMT
    11D4E Form 4952 - Line 4e
    11D4G Form 4952 - Line 4g
    1145 Schedule D - Line 45 AMT
    >>>> Schedule D - Line 35 Underprint
    11A Schedule D - (ERS input only)
    11B Schedule D - (ERS input only)
    11C Schedule D - (ERS input only)
    11D Schedule D - (ERS input only)

  2. "SECTION 03, 04 or 11 NOT PRESENT" .

3.12.12.86.22.1 (01-01-2023)
Error Code 750
Invalid Conditions

  1. Field 01ORG, Organization Code, is "1" , "2" , or "3" and Field 04L2, Trust Income Tax, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

  2. Field 01ORG, Organization Code, is "1" , "2" , or "3" , Tax Period is prior to 199707, and Section 11 is present.

3.12.12.86.22.2 (01-01-2024)
Error Code 750
Correction Procedures

  1. Correct any coding or transcription errors.

    Note:

    This may be a ripple of Error Code 742. Be sure to check for any errors. If none are present re-send TPNC 04.

  2. If EC 750 is generated perform the following calculation to determine if the error in the exemption amount is the cause:

    1. Calculate the difference between 04L2 and 04L2> (Trusts).

      Note:

      Check Field 0311, Taxable Income and use the table below to determine if ripple effect applies. The difference in tax between Field 04L2 and 04L2> (Trusts) assuming no exemption is taken.

      Taxable Income, Field 0334 Tax Rate Subtract this amount to = underprint
      2,450 15% 150
      2,450 - 5,700 25% 250
      5,700 - 8,750 28% 280
      8,750 - 11,950 33% 330
      > 11,950 39.6% 396.00

      Note:

      If the wrong amount of exemption is taken, calculate the difference of the right exemption amount from the wrong exemption amount.

  3. On 201012 and prior forms move lines 13 to 17, 14a to 18a, 14b to 18b, 14c to 18c, 15 to 19, 19 to 23 and 34 to 45.

  4. If the filer checked the 401(a) Trust box (ORG Code 3) on the Form 990-T or the name contains the word IRA, Pension, Welfare, Benefit, Profit Sharing or Retirement they can use the corporate tax rate to figure their tax. If the filer used the corporate rate and any of the above conditions are present, Enter CCC "5" to allow the corporate tax rate to be used.

  5. If the taxpayer did not compute an amount for Field 1145, Schedule D - Line 45 AMT, but there is an underprint amount, assign TPNC 06.

    Note:

    If Fields 1118A and 1119 are blank, the Schedule D will not compute and there will be no under-print amount.

  6. If the box is checked on Line Part II, Line 2 stating the tax was figured using Schedule D and the schedule is not attached, correspond.

  7. If there is an amount on Line 23, Form 1041, Schedule D and the filer used Schedule D to compute their tax, allow the Schedule D tax computation by putting the filers figure in the verified tax Field.

  8. If the taxpayer quotes "Section 1291" or "Section 453(A), (B), or (C)" , enter the taxpayers amount from Line Part II, Line 2 in Field 04GVT.

  9. If the taxpayer has filed a fiscal return ( tax year ending 201801 through 201811) and they used the Corporate Tax Rate compute the Gross Income Tax using the following computation:

    Step Action Amount
    Step 1 Figure the corporate tax for the entire tax year using the tax rate schedule, Schedule in figure . Line 1 amount

    ______________
    Step 2 Figure the Corporate Tax for the entire year using the 21 percent flat tax. Line 2 amount

    ______________
    Step 3 Multiply Line 1 by the number of days in the filers tax year before January 1, 2018. Line 3 amount

    ______________
    Step 4 Multiply Line 2 by the number of days in the filers tax year after December 31, 2017. Line 4 amount

    ______________
    Step 5 Divide Line 3 by the total number of days in the filers tax year. Line 5 amount

    ______________
    Step 6 Divide Line 4 by the total number of days in the filers tax year. Line 6 amount

    ______________
    Step 7 Add Lines 5 and 6. This is the filers total tax for the fiscal year. Total tax amount

    ______________

  10. If the amount is less than $1,000.00 and EC 742 was bypassed for the Specific Deduction (the filer didn't take the Specific Deduction), Do Not send a TPNC. Accept the filers entry and put the amount in Field 04GVT.

  11. If the return is for a Trust, the Tax Period is 200305 through 200411, and Section 11 is present, review the return for the presence of Schedule D. If the attached Schedule D is for 2003, enter the amounts for column (2) Lines 14b(2), 15b, 15c and 16b in Fields 11A through 11D respectively. If the Error Code still displays, send appropriate TPNC.

  12. If the Tax Period is prior to 199707, and Section 11 is present, enter taxpayers amount from Line Part II, Line 2 in Field 04GVT.

  13. If Error Code 750 displays because of corrections made in Error Code 744 or 746, send appropriate TPNC.

  14. If (2) through (10) above do not apply and no errors are found, assign appropriate TPNC.

    TPNC Explanation
    05 We found an error in the computation of your total income tax.
    06 We refigured your total income tax by using the alternative tax computation. This was to your advantage.
    14 We found an error in the computation of your alternative tax.
    40 We adjusted your tax return as shown because we didn’t receive a reply to our request for additional information.
    41 We computed your tax for you.
    90 Fill-in narrative.
    Any previously assigned TPNC

3.12.12.86.23 (01-01-2023)

Error Code 752

  1. Error Code 752 displayed Fields are:

    TPNC Taxpayer Notice Code
    01TXP Tax Period
    01CCC Computer Condition Code
    01ORG Organization Code
    0311 Unrelated Taxable Income
    >>>> Unrelated Taxable Income Underprint
    04CGC Controlled Group Code
    04MIC Missing Schedule Code
    04TB1 Taxable Income Bracket (1)
    04TB2 Taxable Income Bracket (2)
    04TB3 Taxable Income Bracket (3)
    04AT1 Additional 5% Tax Amount
    04AT2 Additional 3% Tax Amount
    04L1 Corporation Income Tax Taxpayer
    >>>> Corporation Income Tax Underprint
    04GVT Gross Verified Tax
    04RN> ERS Input Only Regular-Tax-New-Rate
    04RO> ERS Input Only Regular-Tax-Old-Rate

  2. "SECTION 03 or 04 NOT PRESENT" .

3.12.12.86.23.1 (01-01-2023)
Error Code 752
Invalid Conditions

  1. Field 01ORG, Organization Code is "4" or "5" and Field 04L1 Corporation Income Tax, differs ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or more.

3.12.12.86.23.2 (01-01-2023)
Error Code 752
Correction Procedures

  1. Correct any coding or transcription errors.

    Note:

    This may be a ripple of Error Code 742. Be sure to check for errors. If none are present re-send TPNC 04.

  2. If EC 752 is generated perform the following calculation to determine if the error in the exemption amount is the cause:

    1. Calculate the difference between 04L1 and 04L1> (Corporations).

      Note:

      Check Field 0311, Taxable Income and use the table below to determine if ripple effect applies. The difference in tax between Field 04L1 and 04L1> (Corporations) assuming no exemption is taken.

      Taxable Income, Field 0311 Tax Rate Subtract this amount to = underprint
      < 50,000 15% 150
      50,000 - 75,000 25% 250
      75,001 - 100,000 34% 340
      100,000 - 335,000 39% 390
      335,000 - 10,000,000 34% 340
      10,000,000 - 15,000,000 35% 350
      15,000,000 - 18,333,333 38% 380
      > 18,333,333 35% 350

      Note:

      If the wrong amount of exemption is taken, calculate the difference of the right exemption amount from the wrong exemption amount.

  3. If the taxpayer quotes "Section 1291" or "Section 453(A), (B), or (C)" , enter the taxpayers amount from line 36 in Field 04GVT.

  4. If Error Code 752 displays because of corrections made in Error Code 744 or 746, send appropriate TPNC.

  5. If the Control Group box is not checked and no allocation schedule is present, delete the Control Group bracket amounts.

  6. Fields 04RN and 04RO used by ERS employees to figure the Blended Tax Rate if necessary.

  7. If the taxpayer has filed a fiscal return ( tax year ending 201801 through 201811) and they used the Corporate Tax Rate compute the Gross Income Tax using the following computation:

    Step Action Amount
    Step 1 Figure the corporate tax for the entire tax year using the tax rate schedule, Schedule in figure . Line 1 amount

    ______________
    Step 2 Figure the Corporate Tax for the entire year using the 21 percent flat tax. Line 2 amount

    ______________
    Step 3 Multiply Line 1 by the number of days in the filers tax year before January 1, 2018. Line 3 amount

    ______________
    Step 4 Multiply Line 2 by the number of days in the filers tax year after December 31, 2017. Line 4 amount

    ______________
    Step 5 Divide Line 3 by the total number of days in the filers tax year. Line 5 amount

    ______________
    Step 6 Divide Line 4 by the total number of days in the filers tax year. Line 6 amount

    ______________
    Step 7 Add Lines 5 and 6. This is the filers total tax for the fiscal year. Total tax amount

    ______________

  8. If (2) or (3) or (4) above do not apply and no errors are found, assign appropriate TPNC:

    TPNC Explanation
    05 We found an error in the computation of your total income tax.
    40 We adjusted your tax return as shown because we didn’t receive a reply to our request for additional information.
    41 We computed your tax for you.
    90 Fill-in narrative.
    Any previously assigned TPNC

3.12.12.86.24 (01-01-2023)

Error Code 754

  1. Error Code 754 displayed Fields are:

    TPNC Taxpayer Notice Code
    01TXP Tax Period
    01CCC Computer Condition Code
    01ORG Organization Code
    03C13 Total Unrelated Trade Net
    >>>> Total Unrelated Trade Net Underprint
    0311 Unrelated Taxable Income
    04L1 Trust Income Tax
    >>>> Trust Income Tax Underprint
    04L3 Alternative Minimum Tax
    051A Foreign Tax Credit
    >>>> Foreign Tax Credit Underprint
    0824 Net Operating Loss Deduction AMT
    0825 Adjusted Alternative Minimum Taxable Income
    0851> Alternative Minimum Taxable Income Computer
    0854> Tentative Minimum Tax AMT Computer
    08ATV Total Alt. Min. Tax Verified

  2. "SECTION 03, 04, 05 or 08 NOT PRESENT " .

3.12.12.86.24.1 (01-01-2023)
Error Code 754
Invalid Conditions

  1. Field 01ORG is "1" , "2" , or "3" and Field 04L5, Alternative Minimum Tax, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

  2. Field 01ORG is "1" , "2" , or "3" , Tax Period is 200101 through 200212, and Section 08 is present.

3.12.12.86.24.2 (01-01-2024)
Error Code 754
Correction Procedures Alternative Minimum Tax (tax periods 201712 and prior)

  1. Correct any coding or transcription errors.

  2. If Field 04L5 is present and Section 08 is missing:

    1. and Schedule I, Form 1041, is not present, SSPND 640.

    2. and Schedule I, Form 1041, is present, enter all transcription lines from Schedule l in appropriate Fields in Section 08.

  3. For tax periods 201812 and later the Alternative Minimum tax (AMT) is not valid. For fiscal filers (tax periods 201801 through 201811 see paragraph 4 below).

  4. Taxpayers who file a fiscal return for tax periods 201801 through 201811 will multiply the Form 4626, Alternative Minimum Tax Corporations amount by a fraction. Use the table below to compute the taxpayers AMT.

    Tax Period Months AMT is valid Multiply the amount on Form 4626 Line 14 by:
    201801 11 .915068
    201802 10 .838356
    201803 9 .753425
    201804 8 .671233
    201805 7 .586301
    201806 6 .504110
    201807 5 .419178
    201808 4 .334247
    201809 3 .252055
    201810 2 .167123
    201811 1 .084932

  5. If Tax Period is 200101 through 200212 and Section 08 is present, enter taxpayers amount for Line 38 in Field 08ATV.

  6. If entries are present in Part IV of Schedule I, Form 1041:

    1. Accept the filers entry and enter the amount in Field 08ATV.

    2. If the filer has computed the amount to ($0.00), enter 1 in Field 08ATV.

  7. If Tax Period is other than referenced in (3) above and there are no coding or transcription errors, assign appropriate TPNC.

    TPNC Explanation
    23 We found an error in the computation of the Alternative Minimum Tax.
    40 We adjusted your tax return as shown because we didn’t receive a reply to our request for additional information.
    90 Fill-in narrative.
    Any previously assigned TPNC

3.12.12.86.25 (01-01-2023)

Error Code 756

  1. Error Code 756 displayed Fields are:

    TPNC Taxpayer Notice Code
    01TXP Tax Period
    01CCC Computer Condition Code
    01ORG Organization Code
    0311 Unrelated Taxable Income
    04CGC Controlled Group Code
    04L1 Corporation Income Tax
    >>>> Corporation Income Tax Underprint
    04L4 Alternative Minimum Tax
    051A Foreign Tax Credit
    >>>> Foreign Tax Credit Underprint
    05PTC Possessions Tax Credit
    1003 Alternative TI Before Adjustments AMT
    1004E Adjusted Current Earnings AMT
    1005> AMTI Before NOLD AMT Computer
    1006 Net Operating Loss Deduction AMT
    >>>> Net Operating Loss Deduction Underprint
    1007> Alternative Minimum Taxable Income
    108C> Exemption AMT Computer
    1012 Tentative Minimum Tax
    >>>> Tentative Minimum Tax Underprint
    10TMV Tentative Minimum Tax Verified

  2. "SECTION 03, 04, 05 or 10 NOT PRESENT " .

3.12.12.86.25.1 (01-01-2023)
Error Code 756
Invalid Conditions

  1. Field 01ORG, Organization Code, is "4" or "5" and Field 04L5, Alternative Minimum Tax, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

  2. Field 01ORG is 4 or 5, Tax Period is 200101 through 200212 and Section 10 is present.

3.12.12.86.25.2 (01-01-2024)
Error Code 756
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If Field 04L5 is present and Section 10 is missing:

    1. and Form 4626 is not present, SSPND 640.

    2. and Form 4626 is present, enter all transcription lines from Form 4626 in the appropriate Fields in Section 10.

  3. Field 10TMV, Tentative Minimum Tax Verified, is used in the following situation(s):

    1. Field 04CGC is "1" (Controlled Group returns), and Line 8a, Form 4626, is less than $40,000, or Line 8b, Form 4626, is less than $150,000.

    2. Line 11, Form 4626, has an entry for Alternative Minimum Tax Foreign Tax Credit.

    3. Field 04L5, Alternative Minimum Tax, is present, Form 4626 is missing.

  4. For controlled Group Returns, compute Tentative Minimum Tax Verified as follows:

    1. Field 1007>, minus

    2. The taxpayers amount on Line 8c, Form 4626, times 20%.

    3. If Line 11 has an entry, subtract Line 11 amount from the result of "b" above.

    4. Enter the result of in Field 10TMV.

  5. Line 11, Form 4626, has an entry for "Alternative Minimum Tax Foreign Tax Credit" , compute Tentative Minimum Tax Verified as follows:

    1. Field 1012>, minus

    2. The taxpayers amount on Line 11.

    3. Enter the result in Field 10TMV.

  6. Field 04L5 is present and Form 4626 is missing, Section 10 had no entries, and "no reply" to correspondence, compute Field 10TMV as follows:

    1. Field 04L5, plus

    2. Field 0435C, minus

    3. Field 0540A, minus

    4. Field 0540B.

    5. Enter the result in Field 10TMV.

  7. For tax periods 201812 and later the Alternative Minimum tax (AMT) is not valid. For fiscal filers (tax periods 201801 through 201811 see paragraph 4 below).

  8. Taxpayers who file a fiscal return for tax periods 201801 through 201811 will multiply the Form 4626, Alternative Minimum Tax Corporations amount by a fraction. Use the table below to compute the taxpayers AMT.

    Tax Period Months AMT is valid Multiply the amount on Form 4626 Line 14 by:
    201801 11 .915068
    201802 10 .838356
    201803 9 .753425
    201804 8 .671233
    201805 7 .586301
    201806 6 .504110
    201807 5 .419178
    201808 4 .334247
    201809 3 .252055
    201810 2 .167123
    201811 1 .084932

  9. If no errors are found, assign appropriate TPNC:

    TPNC Explanation
    23 We found an error in the computation of the Alternative Minimum Tax.
    40 We adjusted your tax return as shown because we didn’t receive a reply to our request for additional information.
    90 Fill-in narrative.
    Any previously assigned TPNC

3.12.12.86.26 (01-01-2023)

Error Code 757

  1. Error Code 757 displayed Fields are:

    TPNC Taxpayer Notice Code
    04L1 Corporation Income Tax Taxpayer
    >>>> Corporation Income Tax Underprint
    04L2 Trust Income Tax Taxpayer Credit
    >>>> Trust Income Tax Underprint
    04L3 Proxy Tax
    04L4 Other Tax
    04L5 Alternative Minimum Tax
    04L6 Non-compliant Hospital Facility Income
    04L7 Total Tax before credit

  2. "SECTION 04, 08 or 10 NOT PRESENT" .

3.12.12.86.26.1 (01-01-2024)
Error Code 757
Invalid Conditions

  1. Field 04L7, Tax Before Credits, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.12.86.26.2 (01-01-2023)
Error Code 757
Correction Procedures

  1. Correct any coding or transcription errors.

    Note:

    This may be a ripple of Error Code 742. Be sure to check for errors. If none are present re-send TPNC 04.

    Note:

    If the filer has Section 1291 tax they are supposed to write Section 1291 next to Line 35C or 36 and include the amount on either line so it's included in the total on line 39. If the filer includes Section 1291 tax or any amount on Part II, Line 4 you will need to GETSEC Section 06 and put the amount in the Verified Field.

  2. If no errors are found, assign appropriate TPNC:

    TPNC Explanation
    40 We adjusted your tax return as shown because we didn’t receive a reply to our request for additional information.
    90 Fill-in narrative.
    Any previously assigned TPNC

3.12.12.86.27 (01-01-2023)

Error Code 758

  1. Error Code 758 displayed Fields are:

    TPNC Taxpayer Notice Code
    01TXP Tax Period
    01CCC Computer Condition Code
    01ORG Organization Code
    04MIC Missing Schedule Code
    04L5 Non-Compliant Hospital Facility Income
    04L6 Total Tax Before Credits
    051A Foreign Tax Credit
    >>>> Foreign Tax Credit Underprint
    051B Other Credits
    >>>> Other Credits Underprint
    051C General Business Credit
    >>>> General Business Credit Underprint
    051D Prior Year Minimum Tax Credit
    >>>> Prior Year Minimum Tax Credit Underprint
    051E Total Statutory Credits
    >>>> Total Statutory Credits Underprint
    05TSV Total Statutory Credits Verified
    0854> Tentative Minimum Tax AMT Computer
    1012 Tentative Minimum Tax
    >>>> Tentative Minimum Tax Underprint

  2. "SECTION 04, 08 or 10 NOT PRESENT" .

3.12.12.86.27.1 (01-01-2023)
Error Code 758
Invalid Conditions

  1. Field 051C, General Business Credit, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.12.86.27.2 (01-01-2024)
Error Code 758
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If taxpayer entered amount for Form 4136 on Line 40(c) follow the table below:

    If Then
    Form 4136 is attached, delete the amount for Form 4136 from Fields 051C and 051E..
    Form 4136 is not attached, delete the amount for Form 4136 from Fields 051C and 051E and correspond for Form 4136. If no reply, assign appropriate TPNC and disallow the credit.

  3. Field 051C, General Business Credit, amount is from Form 3800 or from the actual credit form as follows:

    1. Form 6765, Credit for Increasing Research Activities

    2. Form 8820, Orphan Drug Credit

    3. Form 8826, Disabled Access Credit

    4. Form 6478, Credit for Alcohol used as Fuel

    5. Form 8586, Low-Income Housing Credit

    6. Form 8835, Renewable Electricity and Refined Coal Production Credit

    7. Form 8846, Credit for Employer Social Security Taxes Paid on Certain Employee Cash Tips

    8. Form 8847, Credit for Contributions to Certain Community Development Corporations

    9. Form 8830, Enhanced Oil Recovery Credit

    10. Form 8844, Empowerment zone Credit

    11. Form 8861, Welfare to Work Credit

    12. Form 8874, New Markets Credit

    13. Form 8881, Credit for Small Pension Plan

    14. Form 8882, Credit for Employee Provided Child Care

    15. Form 8884, New York Liberty zone Credit.

    16. Form 8864, Biodiesel Fuels Credit.

    17. Form 8896, Low Sulfer Diesel Fuel Production Credit.

    18. Form 8900, Qualified Railroad Track Maintenance Credit.

  4. Enter the appropriate Missing Schedule Code in Field 04MIC when the required form is not attached. Send the return back to the filer for the missing form if more than one form is missing.

  5. The computer limits Field 051C, General Business Credit, to the lesser of:

    1. Field 051C, General Business Credits, OR

    2. Field 04L6, Total Tax Before Credits, minus

    3. Field 051A, Foreign Tax Credit,

    4. Field 051B, Other Credits,

    5. 25% of any amount over $25,000,

    6. Field 1012, Tentative Minimum Tax (Corporations) or Field 0854>, Tentative Minimum Tax AMT Computer (Trusts).

    1

    Note:

    For Tax Periods prior to 200012, Field 04L7> does not include Proxy Tax or Alternative Minimum Tax.

  6. If Form 3800 or the form for the credit is attached to backup the credit claimed, enter the amount in Field 05TSV and allow the credit.

  7. Exception to the above limitation:

    1. IRC 38(c)(2), 383 and 384, allows a larger investment credit deduction than normally used on Form 3800.

    2. If Form 3800 cites "IRC 38(c)(2)" , "IRC" or "IRC 384" , math verify the taxpayers figure for Line 051e and enter the total in Field 05TSV.

  8. If (5) above does not apply and no coding or transcription errors are found, assign appropriate TPNC:

    TPNC Explanation
    31 We found an error in the computation of the General Business Credit on Form 3800.
    40 We adjusted your tax return as shown because we didn’t receive a reply to our request for additional information.
    90 Fill-in narrative.
    Any previously assigned TPNC

3.12.12.86.28 (01-01-2024)

Error Code 760

  1. Error Code 760 displayed Fields are:

    TPNC Taxpayer Notice Code
    01TXP Tax Period
    01CCC Computer Condition Code
    01ORG Organization Code
    04MIC Missing Schedule Code
    04L5 Non-Compliant Hospital Facility Income
    04L6 Total Tax Before Credits
    051A Foreign Tax Credit
    >>>> Foreign Tax Credit Underprint
    051B Other Credits
    >>>> Other Credits Underprint
    051C General Business Credit
    >>>> General Business Credit Underprint
    051D Prior Year Minimum Tax Credit
    >>>> Prior Year Minimum Tax Credit Underprint
    051E Total Statutory Credits
    >>>> Total Statutory Credits Underprint
    05TSV Total Statutory Credits Verified
    0854> Tentative Minimum Tax AMT Computer
    1012 Tentative Minimum Tax
    >>>> Tentative Minimum Tax Underprint

  2. "SECTION 04, 08 or 10 NOT PRESENT" .

3.12.12.86.28.1 (01-01-2023)
Error Code 760
Invalid Conditions

  1. Field 051D, Prior Year Minimum Tax Credit, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Field 05TSV, Total Statutory Credits Verified, is not present.

3.12.12.86.28.2 (01-01-2023)
Error Code 760
Correction Procedures.

  1. Correct any coding or transcription errors.

  2. If this credit is present, the taxpayer must attach Form 8827 (Corporations) or Form 8801 (Trusts).

    1. If Form 8801 or 8827 is required and not present, enter Missing Schedule Code 46 in Field 04MIC.

    2. Correspond for missing form only if corresponding for another reason.

  3. The computer limits Field 051D, Prior Year Minimum Tax Credit, to the lesser of:

    1. Field 051D, or

    2. Field 04L7, Income Tax Before Credits, minus

    3. Field 051A, Foreign Tax Credit,

    4. Field 051B, Other Credits, and

    5. Field 051C, General Business Credits, THEN

    6. The result of (3)b through (3)e above minus Field 1012, Tentative Minimum Tax (Corporations) or Field 0854>, Tentative Minimum Tax AMT Computer (Trusts).

    Note:

    For Tax Periods prior to 200012, Field 04L7> does not include Proxy Tax or Alternative Minimum Tax.

  4. If no errors are found, assign appropriate TPNC.

    TPNC Explanation
    02 We found an error in the computation of the credit for prior year minimum tax on Form 8801. (Trust returns)
    34 We found an error in the computation of the credit for prior year minimum tax on Form 8827. (Corporation returns)
    40 We adjusted your tax return as shown because we didn’t receive a reply to our request for additional information.
    90 Fill-in narrative.
    Any previously assigned TPNC

3.12.12.86.29 (01-01-2023)

Error Code 761

  1. Error Code 761 displayed Fields are:

    01CCC COND-CODE-FLD
    21BX Checkbox
    21CBX Checkbox C
    2102 Number of Full Time Employees Tax Year
    2104 Health Insurance Premiums Paid
    2105 Premiums you Would Have Paid
    2106 Smaller of lines 4 or 5
    2107 Multiply line 6 by 35%
    2116 Add lines 12 and 16
    2119 Payroll Taxes
    2120 Tax Exempt Small Employers
    076F Form 990-T, Part III, line 6f, Small Business Health Care Credit Amount

  2. SECTION 21 NOT PRESENT

3.12.12.86.29.1 (01-01-2023)
Error Code 761 - Form 8941
Invalid Conditions

  1. Field 21BX is 0 (no box is checked), 2 (the no box is checked) or 3 ( both boxes are checked).

  2. Field 021CBX is marked yes, you already received the credit for two consecutive years. (Tax Periods 201612 and subsequent)

  3. Field 2102 is 25 or greater.

  4. Field 2106 is not the smaller of Fields 2104 or 2105.

  5. Field 2107 is not 35% of Field 2106 (+/- $99).

  6. Field 2120 is not the smaller of Fields 2116 or 2119.

  7. Field 01CCC contains a "G" and "C" .

  8. Section 21 is present and CCC C is not present or CCC C is present and Section 21 is not present.

3.12.12.86.29.2 (01-01-2023)
Error Code 761
Correction Procedures

  1. Correct any coding or transcription errors.

  2. For Tax Periods 201312 and prior, enter a 1 in Field 21BX. The Form 8941 did not have a Shop Box prior to the 2014 revision.

  3. If a 2014 Form 8941 is used the Shop Box must be marked yes or no. If a 2013 Form was used there is no Shop Box, follow the instruction in (2) above. We will not disallow the credit if the no box is checked in this case.

  4. As stated above beginning in TY 2014, PY 2015 Fields 21BX and 21CBX must be marked yes or no. These are questions A and C on Form 8941. For question A if marked No, both boxes are checked or neither box is checked, correspond for a corrected Form 8941 (also see the no reply instructions). Question C Does not have to be answered on returns filed for Tax Period 201611 and prior. Enter a 2 in Field 21CBX to clear the error. For Tax Periods 201612 and subsequent question C does have to be answered. If the filer uses a Form 8941 prior to the 2016 revision correspond for the correct form. All correspondence for question A and C will need to need to use the following paragraph in open paragraph Q until the revised 2696-C is published:
    We can’t determine your response to the question on lines A and/or C of Form 8941, Credit for Small Employer Health Insurance Premiums. You didn’t check a box or checked both the yes and no boxes. Clarify your intent by checking one box for line A and one for line C.

    Line A (SHOP participation) ( ) Yes () No
    Line C (Previously filed Form 8941 ( ) Yes ( ) No

    Follow these procedures:

    1. Also use Open Paragraph above in the 2696C letter if neither boxes are checked or both boxes are checked in Field 21BX or 21CBX.

    Note:

    Exception: If the filer lives in the following States and Counties they qualify for the credit even if the no box is checked. The instructions for the form tell the filer to check the yes box but many are checking the no box in error.

    1. For the State of Washington, if the filer lives in Adams, Asotin, Benton, Chelan, Clallam, Columbia, Douglas, Ferry, Franklin, Garfield, Grant, Grays Harbor, Island, Jefferson, King, Kitsap, Kittitas, Klickitat, Lewis, Lincoln, Mason, Okanogan, Pacific, Pend Oreille, Pierce, San Juan, Skagit, Skamania, Snohomish, Spokane, Stevens, Thurston, Wahkiakum, Walla Walla, Whatcom, Whitman, and Yakima counties. This applies to Tax Year 2014 returns.

    2. For the State of Wisconsin, if the filer lives in Green Lake, Lafayette, Marquette, Florence, and Menominee counties. This applies to Tax Year 2014 returns.-

    3. For the State if Iowa, Adair, Adams, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Buena Vista, Butler, Calhoun, Carroll, Cass, Cedar, Cerro Gordo, Cherokee, Chickasaw, Clarke, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Humboldt, Iowa, Jackson, Jasper, Jefferson, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, Page, Palo Alto, Pocahontas, Polk, Pottawattamie, Poweshiek, Ringgold, Sac, Scott, Shelby, Story, Tama, Taylor, Union, Van Buren, Wapello, Warren, Washington, Wayne, Webster, Winnebago, Worth, and Wright counties. This applies to Tax Year 2015 returns.

      Note:

      If the filer checks no to the SHOP question but claims the credit use the following instructions. If the filer says they qualify or mentions notice 2014 or 2015-08 or 2014 or 2015-6 IRB 589 and lives in a city in Washington, Wisconsin or Iowa or says they live in one of the areas included for the required year above and claims the credit go to http://citycountyxref.info/ to determine the county using the state and city, if the city is in one of these counties, allow the credit.

    If the filer indicates somewhere on the return or replies to our correspondence, checks no and any of the above applies, verify they live in one of the States/Counties shown above and check the yes box and continue processing. If this doesn’t apply, process as usual.

  5. Add the following sentence in the open paragraph in cases a) and b) above. "We cannot determine your response to the question on line A of Form 8941, Credit for Small Employer Health Insurance Premiums. You did not check a box, checked the No box while claiming the credit or checked both the Yes and No boxes. Only one box must be checked. Please clarify your intent.” let us know what you want us to use?"

  6. Make the appropriate changes based on the reply received. If the NO box was checked and the filer replies saying they meant to check No, Disallow the credit and send TPNC 35 when EC 766 displays. Also see the no reply instructions in Exhibit 3.12.12-7.

  7. If the filer checked yes for Field 21CBX the filer does not qualify for the credit. Remove the credit and send TPNC 55 when EC 766 comes up.

  8. Correct any filer errors in Fields 2106, 2107 or 2120. See invalid conditions above. They should be entered in accordance with the Invalid Conditions above. If the filer didn’t use the smaller of Field 2104 or 2105 in Field 2107 change Field 2107 to the smaller amount and send TPNC 35 when EC 766 displays. If the filer didn’t use the smaller of Field 2116 or 2119 in Field 2120 change Field 2120 to the smaller amount and send TPNC 35 when EC 766 displays. When line 2120, Form 8941, differs from the amount reported on Form 990-T Part IV line 45f, EC 768 will display, enter the new line 20 amount (Field 2120) in Field 076F.

    Note:

    Fields 2107 and 2120 will contain the filers figures. It will not be reduced to 16.3% on Form 8941. This will cause the return to go to error so a notice will be generated. Field 076F will be generated at the reduced rate.

    Note:

    Field 2107 was 25% on the 2013 Form 8941 and 35% on the 2014 form. Use 35% for any form filed for TY 2013 and 35% for returns filed for TY 2014.

  9. If Field 2102 is 25 or greater the filer does not qualify for the credit. Blank 990-T Field 0745f, remove Section 21 for Form 8941, remove CCC C and send TPNC 35 when EC 766 comes up.

  10. If a prior year Form 8941 is used, put Line 22 in Field 2117, Line 23 in Field 2118, Line 24 in Field 2119, and Line 25 in Field 2120.

  11. If the Form 8941 was transcribed correctly and there are no invalid conditions (shown above) so they qualify for the credit, continue processing.

  12. If CCC G and CCC C are present on an amended return, delete CCC C.

  13. If there is an amount greater than 0 in Field 0644, Delete CCC C. If the return will result in a refund (amount greater than 0 on Line 49) remove CCC C and input CCC 0.

  14. If there is an amount present on Line 6f greater than zero, Form 8941 is attached or any indication the return is being filed to claim the Small Business Healthcare Credit, CCC C must be present. If the credit is not being claimed and CCC C is present, remove CCC C.

  15. If Field 2119 is blank correspond for a corrected Form 8941. If Field 2119 has zero entered they do not qualify for the credit. Delete Section 21 and Field 0745f from Form 990-T and send TPNC 35 when EC 766 comes up.

    Note:

    Field 076f, Part III, Line 6f on Form 990-T must have an entry to bring up EC 766. Remove CCC C and send TPNC 35 if there is a zero in Field 2119.

3.12.12.86.30 (01-01-2024)

Error Code 762

  1. Error Code 762 displayed Fields are:

    TPNC Taxpayer Notice Code
    01TXP Tax Period
    01CCC Computer Condition Code
    01ORG Organization Code
    04MIC Missing Schedule Code
    04L6 Non-Compliant Hospital Facility Income
    04L7 Total Tax Before Credits
    >>> Total Tax Before Credits Underprint
    051A Foreign Tax Credit
    >>>> Foreign Tax Credit Underprint
    051B Other Credits
    >>>> Other Credits Underprint
    051C General Business Credit
    >>>> General Business Credit Underprint
    051D Prior Year Minimum Tax Credit
    >>>> Prior Year Minimum Tax Credit Underprint
    051E Total Statutory Credits
    >>>> Total Statutory Credits Underprint
    05TSV Total Statutory Credits Verified

  2. "SECTION 04 or 05 NOT PRESENT" .

3.12.12.86.30.1 (01-01-2023)
Error Code 762
Invalid Conditions

  1. Field 051E, Total Statutory Credits, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.86.30.2 (01-01-2023)
Error Code 762
Correction Procedures

  1. The computation of Field 051E, Total Statutory Credits, is as follows:

    1. Field 051A, Foreign Tax Credit, plus

    2. Field 051B, Other Credits,

    3. Field 051C, General Business Credit, and

    4. Field 051D, Credit for Prior Year Minimum Tax.

  2. Correct any coding or transcription errors.

  3. If no errors are found, assign appropriate TPNC

    TPNC Explanation
    02 We found an error in the computation of the credit for prior year minimum tax on Form 8801. (Trust returns)
    11 Your Foreign Tax Credit was more than the law allows.
    12 We found an error in the amount of Investment Credit applied against your tax.
    25 We found an error in the computation of the alcohol fuels credit or the Non Conventional Source Fuel Credit.
    26 We found an error in the computation of the Research Credit.
    31 We found an error in the computation of the General Business Credit on Form 3800.
    32 We found an error in the computation of the Low Income Housing Credit on Form 8586.
    33 We found an error in the computation of the Recapture of Low Income Housing Credit on Form 8611.
    34 We found an error in the computation of the credit for prior year minimum tax on Form 8827. (Corporation returns)
    90 Fill-in narrative.
    Any previously assigned TPNC

3.12.12.86.31 (01-01-2023)

Error Code 763

  1. Error Code 763 displayed Fields are:

    01TXP Tax Period
    076F Credit for Small Employers Health Insurance Premiums Form 990-T

3.12.12.86.31.1 (01-01-2023)
Error Code 763
Invalid Conditions

  1. Credit is claimed on a return with a Tax Period ending prior to 12/31/2010.

    Note:

    Error Code 763 will be bypassed if CCC C is present.

3.12.12.86.31.2 (01-01-2023)
Error Code 763
Correction Procedures

  1. Check for transcription or coding errors.

  2. This Credit cannot be claimed if the Tax Period Ending Date is prior to 12/31/2010 unless CCC Y or F is present and it's truly a short year or final return.

  3. Remove the credit and continue processing the return.

3.12.12.86.32 (01-01-2023)

Error Code 764

  1. Error Code 764 displayed Fields are:

    TPNC Taxpayer Notice Code
    01TXP Tax Period
    01CCC Computer Condition Code
    01ORG Organization Code
    04MIC Missing Schedule Code
    04L1 Corporate Income Tax
    >>>> Corporate Income Tax Underprint
    04L2 Trust Income Tax
    >>>> Trust Income Tax Underprint
    04L3 Proxy Tax
    04L5 Alternative Minimum Tax
    04L6 Non-compliant Hospital Income
    04L7 Total Tax Before Credits
    >>>> Total Tax Before Credits Underprint
    04GVT Gross Verified Tax
    051E Total Statutory Credits
    >>>> Total Statutory Credits Underprint
    05TSV Total Statutory Credits Verified
    06L3 Recapture Taxes
    06L4 Total Tax
    >>>> Total Tax Underprint
    06L5 Net 965 or 965-B Tax Paid
    06MCT Manually Correct Tax

  2. "SECTION 04 or 05 NOT PRESENT" .

3.12.12.86.32.1 (01-01-2024)
Error Code 764
Invalid Conditions

  1. Field 06L4, Total Tax, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.86.32.2 (01-01-2024)
Error Code 764
Correction Procedures

  1. Correct any coding or transcription errors.

    Note:

    This may be a ripple of Error Code 742. Be sure to check for errors. If none are present re-send TPNC 04.

  2. Field 06L4, Total Tax, is computed as follows:

    1. Field 04L7, Total Tax Before Credits, minus

    2. Field 051E, Total Statutory Credits, plus

    3. Field 06L3, Recapture Taxes.

    Note:

    For Tax Periods prior to 2012, Field 04L7> does note include Proxy Tax or Alternative Minimum Tax.

  3. Remember we will no longer correspond with the filer for information. The return will be sent back. Substitute correspond with send the return back to the filer.

  4. If Field 06L3, Recapture Taxes , is present and:

    1. taxpayer checked Box 4255 and Form 4255 is not attached, enter missing Schedule Code 45 in Field 04MIC and correspond for missing form if corresponding for another reason.

    2. taxpayer checked Form 8696 or Form 8697 box and Form 8696 or Form 8697 is not attached, correspond for missing form if corresponding for another reason.

    3. taxpayer checked Form 8611 box, GTSEC 06 and edit amount to Field 0642B.

  5. This could be a ripple from EC 758. If you entered an amount from Field 0541C into Field 05TSV for Form 3800 and EC 764 comes up. Input the correct tax amount in Field 06MCT, subtracting the credit..

  6. If Line 34 has a notation of "Lobby Tax" , enter the amount in Field 0437, Proxy Tax. If line 37 has an entry, a supporting schedule showing the computation must be attached. If the computation schedule is not attached, correspond.

  7. If the taxpayer quotes "Section 1294" , enter the taxpayers amount from line 43 in Field 04GVT.

  8. If Field 04ET, Environmental Tax, is present and the difference between Field 0644 and the underprint is the amount in Field 04ET, enter the taxpayers figure for Line 43 in Field 06MCT.

  9. If the taxpayer has notated Section 965, 965-B or 965, 965-B Tax on the returns or attachments, Edit CCC J if it hasn’t been already. Continue processing if everything is present SSPND 460. ,

  10. If the taxpayer has filed a fiscal return ( tax year ending 201801 through 201811) and they used the Corporate Tax Rate compute the Gross Income Tax using the following computation:

    Step Action Amount
    Step 1 Figure the corporate tax for the entire tax year using the tax rate schedule, Schedule in figure . Line 1 amount

    ______________
    Step 2 Figure the Corporate Tax for the entire year using the 21 percent flat tax. Line 2 amount

    ______________
    Step 3 Multiply Line 1 by the number of days in the filers tax year before January 1, 2018. Line 3 amount

    ______________
    Step 4 Multiply Line 2 by the number of days in the filers tax year after December 31, 2017. Line 4 amount

    ______________
    Step 5 Divide Line 3 by the total number of days in the filers tax year. Line 5 amount

    ______________
    Step 6 Divide Line 4 by the total number of days in the filers tax year. Line 6 amount

    ______________
    Step 7 Add Lines 5 and 6. This is the filers total tax for the fiscal year. Total tax amount

    ______________

  11. If no errors are found, assign appropriate TPNC:

    TPNC Explanation
    05 We found an error in the computation of your total income tax.
    08 The credit claimed was more than the law allows.
    33 We found an error in the computation of the Recapture of Low Income Housing Credit on Form 8611.
    40 We adjusted your tax return as shown because we didn’t receive a reply to our request for additional information.
    41 We computed your tax for you.
    90 Fill-in narrative.
    Any previously assigned TPNC

3.12.12.86.33 (01-01-2024)

Error Code 766

  1. Error Code 766 displayed Fields are:

    01TXP Tax Period
    01CCC Computer Condition Code
    01ORG Organization Code
    06L4 Total Tax
    >>>> Total Tax Underprint
    076A Overpayment Credit Prior Year
    076B Estimated Tax Payments
    076C Tax Deposited With Extension
    076D Foreign Tax Withheld Form 1042S
    076E Backup Withholding
    076F Credit for Small Employer Health Insurance Premiums
    076G Other Payments and Credits
    076H Credit from a RIC or REIT (Form 2439)
    076I Credit for federal tax paid on fuels (Form 4136)
    076J Other credits and payments
    07RIC Regulated Inv. Co. Credit
    07EPV EPE Verified Amount
    077> Total Payments Computer
    078 Estimated Tax Penalty
    07B/R Balance Due Overpayment
    >>>> Balance Due Overpayment Underprint
    07CRE Credit Elect
    15TG> Total Credit Generated

  2. "SECTION 15 , 16, 17 or 18 PRESENT" .

3.12.12.86.33.1 (01-01-2023)
Error Code 766
Invalid Conditions

  1. Field 07B/R, Balance Due Overpayment, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. Exception, Do not correspond for Part III, Line 6F amount. Line 6F will not match the amount on the return due to Sequestration.

3.12.12.86.33.2 (01-01-2024)
Error Code 766
Correction Procedures.

  1. Correct any coding or transcription errors.

    Note:

    Amounts for penalties and/or interest must not be included in Field 07B/R unless it is for Estimated Tax Penalty.

  2. Amounts claimed for Form 8941 in Field 076F must be supported. SSPND 640 and correspond for Form 8941≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡. If line 2 of Form 8941 is 25 or more, disallow the credit and send appropriate TPNC. If multiple Forms 8941 are filed, pull the return back from processing and send it back to the filer. Also see EC 763 instructions.

  3. You will need to bring up the Underprint because it will be the correct Sequestration amount. This amount will be generated when Field 076F is populated. .

  4. If the filer didn’t use the smaller of Field 2104 or 2105 in Field 2107 on Form 8941 change Field 2107 to the smaller amount and send TPNC 35. If the filer didn’t use the smaller of Field 2116 or 2119 in Field 2120 on Form 8941 change Field 2120 to the smaller amount and send TPNC 35.

  5. If credit is claimed on a 2010 revision of Form 8941, GETSEC 21 and correct any transcription errors. Refer to IRM 3.12.12.73.45.2 for correct line items.

  6. Verify Computer Condition Code C is present if there is an amount in Field 076F. This will generate a notice to the filer that explains Sequestration and why the refund is less than the filer expected. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

  7. Field 0745G, Other Credits or Payments, is for refundable credits that do not have a separate Field. Form 4136, Credit for Federal Tax Paid on Fuels, and Form 2439, Regulated Investment Credit, must not be included in the amount for this Field.

  8. The taxpayers entry on Line Part III, Line 6J should be the total of Field 076G, 07RIC and 15TG>.

  9. Amounts claimed for Form 4136 must be supported, SSPND 640.

  10. Amounts claimed in this Field for Form 2439 must be supported ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If Form 2439 is required, SSPND 640.

  11. If Field 0644 is a negative amount because the total credits in Field 0540E are greater than the total in Field 0440, change the amount in Field 0644 to zero. Also change Field 07B/R to zero if it is a negative amount and there as a refund. Credits shown in Field 0540E are not refundable credits. These can only be used to reduce tax. Send the appropriate TPNC.

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  12. If no errors are found, assign appropriate TPNC:

    TPNC Explanation
    10 We found an error in the computation of the tax due or overpayment amount.
    35 We found an error in the computation of the credit for Small Employer Health Insurance Premiums on Form 8941 or you do not qualify for the credit.
    36 We found an error in the computation of the credit for federal tax on fuels on Form 4136.
    40 We adjusted your tax return as shown because we didn’t receive a reply to our request for additional information.
    43 We can’t allow the amount you reported as federal income tax withheld because your return didn’t have the necessary Form(s) W-2 attached as verification.
    48 This TPNC will not send a notice. As stated above the CCC C will generate the notice. The TPNC will be needed to clear the error.
    55 We didn’t allow the amount you claimed as Credit for Small Employer Health Insurance Premiums on you tax returns. You’re not eligible to claim the credit based on your response to the questions on Form 8941, line A or C. You can’t claim the credit because:
    You didn’t participate in a Small Business Health Options Program (SHOP), and or
    You already received the credit for two consecutive years.
    90 Fill-in narrative.
    Any previously assigned TPNC

3.12.12.86.34 (01-01-2024)

Error Code 768

  1. Error Code 768 will be bypassed due to Sequestration. Fields 2120 and 076F will never be equal for now.

  2. Error Code 768 displayed Fields are:

    2102 Number of Full Time Employees Tax Year
    2104 Heath Insurance Premiums Paid
    2105 Premiums you Would Have Paid
    2106 Smaller of lines 4 or 5
    2107 Multiply line 6 by 35%
    2116 Add lines 12 and 15
    2119 Payroll Taxes Amount
    2120 Tax Exempt Employers Amount to Form 990-T from Form 8941
    076F Small Business Health Care Credit Amount

3.12.12.86.34.1 (01-01-2024)
Error Code 768
Invalid Conditions

  1. Field 076F from Form 990-T and Field 2120 from Form 8941 must be the same amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

  2. Only one Form 8941 credit can be claimed on Form 990-T.

3.12.12.86.34.2 (01-01-2024)
Error Code 768
Correction Procedures

  1. Check for any transcription errors.

  2. Amounts claimed for Form 8941 in Field 076F must be supported, SSPND 640 for Form 8941 if Form 8941 is missing ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

  3. Verify the amount in Field 076F equals Form 8941, line 20. If the amounts differ enter the amount from Form 8941 line 20 in Field 076F

  4. If more than one Form 8941 is present, send the return back to the filer for a corrected Form 8941

  5. If a prior year Form 8941 is used, move the amount from Line 22 to Field 2217, Line 23 to Field 2118, Line 24 to Field 2119, and Line 25 to Field 2120.

3.12.12.86.35 (01-01-2023)

Error Code 770

  1. Error Code 770 displayed Fields are:

    CL Clear Field
    01CCC Computer Condition Code
    078 Estimated Tax Penalty
    07B/R Balance Due Overpayment
    >>>> Balance Due Overpayment Underprint
    07CRE Credit Elect

3.12.12.86.35.1 (01-01-2023)
Error Code 770
Invalid Conditions

  1. Field 07B/R, Balance Due Overpayment, minus Field 07CRE, Credit Elect, is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and Field 01CCC "O" is not present.

  2. If the conditions for Error Code 770 are present, the computer will generate ERS Action Code 341.

3.12.12.86.35.2 (01-01-2023)
Error Code 770
Rejects Correction Procedures

  1. Verify the refund amount is $100 million or more. If so follow the steps below. If it's under $100 million, enter a clear code and continue processing. The refund will be generated systemically if it is not $100 million or more.

  2. If the refund amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, follow IRM 3.12.38 to ensure the refund is issued timely.

  3. Once the manual refund is issued enter "O" in Field 01CCC.

3.12.12.86.36 (01-01-2023)

Error Code 772

  1. Error Code 772 displayed Fields are:

    CL Clear Field
    01RCD Received Date
    01CCC Computer Condition Code
    01CRD Correspondence Received Date
    01RDD> Return Due Date
    078 Estimated Tax Penalty
    07B/R Balance Due Overpayment
    >>>> Balance Due Overpayment Underprint
    07CRE Credit Elect

    Note:

    This procedure is for Manual Refunds.

3.12.12.86.36.1 (01-01-2023)
Error Code 772
Invalid Conditions

  1. Field 07B/R, Balance Due Overpayment, minus Field 07CRE, Credit Elect, is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and the process date is 20 days or more later than the Interest Penalty Date and Field 01CCC "O" is not present.

3.12.12.86.36.2 (01-01-2023)
Error Code 772
Correction Procedures

  1. Verify the refund amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

  2. If the refund amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, SSPND 341.

  3. If the refund amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, enter "C" in the Clear Field.

3.12.12.86.36.3 (01-01-2023)
Error Code 772
Rejects Correction
Procedures

  1. Verify the refund amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

  2. Follow IRM 3.12.38 to ensure the refund is issued timely.

    Note:

    If there is a TC 420, 424, and/or an -L freeze on the account do not issue a manual refund. Enter O in Field 01CCC and continue processing.

  3. Once the manual refund is issued enter " O" in Field 01CCC.

  4. If no manual refund is required because of taxpayer error, enter a C in the Clear Field.

3.12.12.86.37 (01-01-2024)

Error code 774

  1. Error Code 774 displayed Fields are:

    RMIT> Remittance
    01TXP Tax Period
    01CCC Computer Condition Code
    06L4 Total Tax
    >>>> Total Tax Underprint
    07B/R Balance Due Overpayment
    >>>> Balance Due Overpayment Underprint

  2. "SECTION 06 or 07 NOT PRESENT" .

3.12.12.86.37.1 (01-01-2024)
Error Code 774
Invalid Conditions

  1. Remittance amount or RPS Indicator is present and Field 06L4, Total Tax, is not present.

3.12.12.86.37.2 (01-01-2024)
Error Code 774
Correction Procedures

  1. Correct any coding and transcription errors.

  2. If the return indicates amended, revised, superseding, duplicate or any other positive indication the return is not the first return filed for this Tax Period verify it is an amended return using the procedures in IRM 3.12.38.5.17.1. If it is an amended return, enter CCC "G" in Field 01CCC.

  3. If the return is a refund return or the remittance was sent only for penalties and/or interest, enter one cent ($.01) in Field 06L4.

  4. Otherwise, check for a taxpayer explanation of the payment received. If no explanation is found, enter one cent ($.01) in Field 06L4.

3.12.12.86.38 (01-01-2024)

Error code 775

  1. Error Code 775 displayed Fields are:

    TPNC Taxpayer Notice Code
    01TXP Tax Period
    311VI Vehicle Identification Number (VIN)
    311DT Placed in service date
    31109 Tentative credit amount
    31111 Credit amount for business use of new clean vehicle
    >>>>> Total Underprint
    31117 Smaller of Line 15 or Line 16
    31126 Smaller of Line 24 or Line 25
    >>>>>  
    311IN Indicator field for results of MeF check of VIN against portal
    312VI Vehicle Identification Number (VIN)
    312DT Placed in service date
    31209 Tentative credit amount
    31211 Credit amount for business use of new clean vehicle
    >>>>> Total Underprint
    31217 Smaller of Line 15 or Line 16
    31226 Smaller of Line 24 or Line 25
    >>>>>  
    312IN Indicator field for results of MeF check of VIN against portal
    31RED Reduced amount of nonrefundable CVC credit.
    31RDV Verified field for SUM-REDCD-VIN-CR-VERIFIED-AMT
    (ERS input only, do not include in input record)
    313IN Indicator (More than 2 Schedule A’s attached)

3.12.12.86.38.1 (01-01-2024)
Error Code 775
Invalid Conditions

  1. If Tax Period is 202212 and prior.

  2. If other than "1"

3.12.12.86.38.2 (01-01-2024)
Error Code 775
Correction Procedures

  1. Correct any coding and transcription errors.

  2. If no errors are found, check the attachments to make sure all lines were transcribed correctly and make necessary changes.

  3. If VIN number is legible, no special characters transcribe into field. Verify the math if the underprint differs bring up the underprint.

  4. If the taxpayer's figures are incorrect assign appropriate TPNC 73, 74, or 90 with appropriate explanation.

3.12.12.86.39 (01-01-2024)

Error code 776

  1. Error Code 776 displayed Fields are:

    01TXP Tax Period
    231BI Form 7207-Net Elective Payment Election Credit Amount
    231DI Form 3468-Net Elective Payment Election Credit Amount
    231GI Form 7210-Net Elective Payment Election Credit Amount
    241OI Form 3468-Net Elective Payment Election Credit Amount
    241SI Form 8911-Net Elective Payment Election Credit Amount
    241UI Form 7213-Net Elective Payment Election Credit Amount
    241XI Form 8933-Net Elective Payment Election Credit Amount
    25AAI Form 8936-Net Elective Payment Election Credit Amount
    254EI Form 8835-Net Elective Payment Election Credit Amount
    076G Elective Payment Election Credit Amount
    076F Small Business Health Care
    07EPV EPV Verified Amount

3.12.12.86.39.1 (01-01-2024)
Error Code 776
Invalid Conditions

  1. If Tax Period is 202212 and prior.

3.12.12.86.39.2 (01-01-2024)
Error Code 776
Correction Procedures

  1. Correct any coding and transcription errors.

  2. If no errors are found, check the attachments to make sure all lines were transcribed correctly and make necessary changes.

  3. If VIN number is legible, no special characters transcribe into field. Verify the math if the underprint differs bring up the underprint.

  4. If the taxpayer's figures are incorrect assign appropriate TPNC 73, 74, or 90 with appropriate explanation.

3.12.12.86.40 (01-01-2023)

Error Code 999

  1. Error Code 999 displayed Fields are:

    01TXP Tax Period

3.12.12.86.40.1 (01-01-2023)
Error Code 999
Invalid Conditions

  1. Error Code 999 will be generated for all returns that are in error status at the end of the processing year.

3.12.12.86.40.2 (01-01-2023)
Error Code 999
Correction Procedures

  1. Transmit the record.

  2. The system will re-validate the record and set validity and error codes based on the new year's program.

3.12.12.87 (01-01-2023)

Form 5227 Sections and Fields

  1. Form 5227 contains Sections 01 through 05.

3.12.12.88 (01-01-2023)

Section 01
Field Descriptions

  1. Section 01 contains entity data, processing codes, dates and miscellaneous information.

  2. Listed below are the Fields contained in Section 01 showing the Field Designator, title, location on the return, and the maximum length.

    Field Field
    TITLE    		 LOCATION MAX.
    LENGTH
    RMIT> Remittance Blue/Green Money 11
    01EIN Employer Identification Number EIN Block 9
    01NC Name Control/
    Check Digit    		 Underlined/Mail Label 4
    >>>> Name Control Underprint   4
    01TXP Tax Period Top of Return 6
    >>>> Tax Period Underprint   6
    01CCC Computer Condition Codes Center Portion of Return 10
    01RCD Received Date Date Stamp 8
    01COR Correspondence Indicator Edit Sheet Line 4 2
    01CRD Correspondence Received Date Edit Sheet Line 5 8
    01PIC Penalty and Interest Indicator Edit Sheet Line 6 1
    01CAF CAF Code Edit Sheet Line 3 1
    01ORG Organization Code Right Margin of Box B 1
    01ADC Audit Code Edit Sheet Line 2 1
    01DDP Daily Delinquency Penalty Edit Sheet Line 7 6
    01PRE Preparation Code Right margin, of Preparer PTIN Line 1
    01PPN Preparer SSN Part II Signature Block 9
    01PEN Preparer EIN Part II Signature Block 9
    01PTN Preparer Phone Number Part II Signature Block 10

3.12.12.88.1 (01-01-2023)

Field RMIT>
Remittance Amount

  1. Field RMIT> is the Remittance Amount. It is dollars and cents and is the blue/green edited money amount. This Field cannot be changed by Error Resolution.

3.12.12.88.2 (01-01-2023)

Field 01EIN
Employer Identification Number (EIN)

  1. Field 01EIN is the Employer Identification Number.

  2. The EIN is a number assigned by IRS for identification of a business tax account. This Field is located in Box A, Form 5227.

3.12.12.88.2.1 (01-01-2023)
Field 01EIN Invalid Conditions

  1. This Field is invalid if:

    1. It is not numeric,

    2. It is less than nine characters,

    3. The first two digits are: 00, 07-09, 17-19, 28, 29, 49, 78, 79 or 89,

    4. It is all zeros or all nines.

3.12.12.88.2.2 (01-01-2023)
Field 01EIN Correction Procedures

  1. Check Field 01EIN with the return. Correct any coding or transcription errors.

  2. If the EIN was entered correctly, search for another valid EIN on the return and attachments and enter the correct number.

  3. If a correct number cannot be determined:

    1. Research using Command Code NAMEB or NAMEE for the correct number.

    2. SSPND 351 if IDRS is not available.

    3. SSPND 320 if more than one number is found or if you are unable to determine a valid EIN.

  4. If EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return. Continue processing the return.

    Note:

    Do not send Letter 3875-C if:
    * less than three digits of the EIN are transposed, different, or missing.
    * When CC INOLES indicates the account has been merged to or merged from, or
    * An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.

3.12.12.88.3 (01-01-2023)

Field 01NC
Name Control/Check Digit

  1. Field 01NC is the Name Control and Check Digit Field.

  2. Name Control: This Field is located in the Entity Section of the return.

  3. Check Digit: This Field is also a four position Field. There must be blanks in the first two positions and a letter of the alphabet (other than E, G or M) in the third and fourth positions.

3.12.12.88.3.1 (01-01-2023)
Field 01NC
Invalid Conditions

  1. This Field is invalid if:

    1. For Name Control, the first position is not alpha or numeric, the 2nd, 3rd or 4th position is not an alpha, numeric, hyphen, ampersand or blank, and there are any intervening blanks between characters.

    2. For Check Digit, the first two positions are not blank and a letter of the alphabet (other than E, G or M) in the third and fourth positions is not present

3.12.12.88.3.2 (01-01-2023)
Field 01NC
Correction Procedures

  1. Check Field 01NC with the return. Correct any coding or transcription errors. Check Digits have priority over the Name Control. The method for determining the correct Name Control is shown in Document 7071, Name Control Job Aid and (2) through (6) below

    1. If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB, or INOLES to secure the Name Control. If unable to secure the Name Control, SSPND 320.

    2. If IDRS is not available, SSPND 351.

  2. The name control should be the first four characters of the name as follows:

    1. If the organization is a corporation (e.g., name includes "Corporation" , "Inc." , "Foundation" , "Fund" ), edit the first four characters of the corporation name. Omit the word "the" when followed by more than one word.

    2. If the organization is an individual, trust, or estate, edit the first four characters of the last name of the individual, trustee, beneficiary, or decedent.

    3. If the organization is a political organization or political committee (Section 527), edit the first name of the individual.

  3. If an organization's name contains both "Fund" or "Foundation" and"Trust" , apply either corporate or trust name control rules as follows:

    If Then
    The organization name contains the name of a corporation, apply corporate name control rules (see (2)a. above).
    The organization name contains an individual's name, apply trust name control rules (see (2)b. above).

  4. Specific corporate name control examples to be used if "Corporation" , "Inc." , "Foundation" , or "Fund" are not present are:

    1. Local, Chapter, or Post—Edit the first four characters of the name of the national organization if the words "Local" , "Chapter" , or "Post" are contained in the name.

    2. Habitat for Humanity — Edit Habi

    3. Little League — Edit Litt

    4. American Legion — Edit Amer

    5. AMVETS — Edit Amer

    6. Boy Scouts of America (BSA) — Edit Boys

    7. BPOE — Edit Bene

    8. FOE — Edit Frat

    9. VFW — Edit Vete

    10. PTA—Edit PTA plus the first letter of the name of the state

    11. PTO or PTSA— Edit the first four characters of the school

  5. Specific trust or estate name control examples are:

    1. Estate—Edit the first four characters of the last name of the decedent

    2. Corporate Trust—Edit the first four characters of the Corporation's name.

    3. Individual trust—Edit the first four characters of the last name of the individual

    4. All other trusts—Edit the first four characters of the last name of the trustee or beneficiary

  6. Specific political organization name control examples are:

    1. Friends of Jane Doe — Edit Jane

    2. Committee to Elect John Smith — Edit John

    3. Citizens for John Doe — Edit John

3.12.12.88.4 (01-01-2023)

Field 01TXP
Tax Period

  1. Field 01TXP, Tax Period, is YYYYMM format.

3.12.12.88.4.1 (01-01-2023)
Field 01TXP
Invalid Conditions

  1. This Field is invalid if:

    1. It is not numeric,

    2. Should be a Calendar year return Tax Period ending December 31.

    3. It is equal to or later than the Processing Date.

    4. Tax period is before 197001.

3.12.12.88.4.2 (01-01-2023)
Field 01TXP
Correction Procedures

  1. Check the return and attachments for the correct Tax Period. Correct any coding or transcription errors.

  2. Must be a calendar year return unless CCC F is present.

  3. If the Tax Period is equal to or later than the Processing Date, check to see if it is a "Final" return.

    1. For non-final returns, if the tax period is more than three months but less than one year from the current date, correspond for confirmation of the tax period.

    2. If tax period is less than four months, SSPND 480. Attach Form 4227 indicating "early filed" .

    3. If the return is a"Final," use Command Code GTSEC for Section 01 and enter "F" in Field 01CCC. Change the Tax Period to the month preceding the received date.

  4. If the Tax Period is prior to 197001, SSPND 620. Attach Form 4227 stating "non-ADP" .

3.12.12.88.5 (01-01-2023)

Field 01CCC
Computer Condition Codes

  1. Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from page 1, in the center portion of the return. See Exhibit 3.12.12-17 for a description of the codes and their uses.

3.12.12.88.5.1 (01-01-2023)
Field 01CCC
Invalid Conditions

  1. This Field is invalid if:

    1. The entry is other than blank, "F " , "G" , "R" , "V" , "W" , "3" , or "7" .

    2. CCC "7" is present with "R" .

3.12.12.88.5.2 (01-01-2023)
Field 01CCC
Correction Procedures

  1. Compare the entry on the screen to the entry on the return. Correct any coding or transcription errors.

  2. If the codes were entered correctly, refer to the return and Exhibit 3.12.12-17 to determine which codes are necessary.

  3. If the return is not a Final, delete CCC "F" .

  4. If CCCs "7" and "R" are present, determine the correct CCCs:

    1. If CCC "7" is correct delete the "R" .

    2. If CCC "7" is not correct, delete CCC "7" .

3.12.12.88.6 (01-01-2023)

Field 01RCD
Received Date

  1. Field 01RCD is the Received Date. It is YYYYMMDD format. This Field is required and is transcribed from the Received Date stamp on page 1.

3.12.12.88.6.1 (01-01-2023)
Field 01RCD
Invalid Conditions

  1. This Field is invalid if it is:

    1. Not present,

    2. Not in YYYYMMDD format,

    3. Later than the current processing date,

    4. Not within the valid year, month, day range,

    5. Prior to the ADP date of 197001 for Form 5227.

3.12.12.88.6.2 (01-01-2023)
Field 01RCD
Correction Procedures

  1. Compare Field 01RCD with the received date stamp on the return. Correct any coding or transcription errors.

  2. If the Received Date stamp is "invalid" (I.E. 20110115 in lieu of 20120115), correct accordingly.

  3. Determine the received date in the following priority when it is required and there is no valid date stamp or handwritten received date:

    Note:

    If an envelope is not attached use the postmark date stamped on the face of the return.

    1. The envelope postmark or delivery shipment date.

      Note:

      If a date is stamped, the priority list would not be needed; however, if there is more than one received date stamped on the document, the proper date would depend whether the document was properly addressed. If the document is properly addressed but the Service misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used.

    2. Service Center Automated Mail Processing System (SCAMPS) digital date

    3. The Revenue Agent/Officer's signature date

    4. The signature date

    5. The Julian Date in the DLN, minus 10 days

    Note:

    Use signature date only if the signature date is within the current processing year.

    Caution:

    The≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡from the Return Due Date (RDD), regardless of Saturday, Sunday or Holiday extension dates.

3.12.12.88.7 (01-01-2023)

Field 01PIC
Penalty and Interest Code

  1. Field 01PIC is the Penalty and Interest Code. It is located on the Edit Sheet, Line 6.

  2. Valid Penalty and Interest Codes are:

    • Blank—normal penalty and interest

    • Code 1—there is precomputed penalty and/or interest on the return and the Received Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. See IRM 3.12.12.2.3 for Return Due Dates.

3.12.12.88.7.1 (01-01-2023)
Field 01PIC
Invalid Conditions

  1. This Field is invalid if other than blank or 1.

3.12.12.88.7.2 (01-01-2023)
Field 01PIC Correction Procedures

  1. Correct the Penalty and Interest Code Field if:

    1. It is other than "1" .

    2. There is precomputed penalty and/or interest on the return and the correct Received Date (Field 01RCD) is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ after the Return Due Date.

    Note: CCC "R" must also be present in Field 01CCC (Computer Condition Codes) if Field 01PIC is correct and if precomputed interest, but not precomputed penalty, is on the return.

  2. Delete the Penalty and Interest Code Field if:

    1. There is no precomputed penalty and/or interest on the return or

    2. The correct Received Date (Field 01RCD) is either before the Return Due Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.12.88.8 (01-01-2023)

Field 01COR
Correspondence Indicator

  1. Field 01COR, Correspondence Indicator, is located on Line 4 of the Edit Sheet.

3.12.12.88.8.1 (01-01-2023)
Field 01COR
Invalid Conditions

  1. This Field is invalid if other than "11" , "12" , "13" , "14" or blank. See Exhibit 3.12.12-6.

3.12.12.88.8.2 (01-01-2023)
Field 01COR
Correction Procedures

  1. Refer to Line 4 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors.

  2. Refer to the return and any attached correspondence to determine the correct code. Correct Correspondence Indicators are:

    1. 11—Reply with all information— Use when the taxpayers response to our request is complete; all of the information we requested is provided (Enter the CRD if after the RDD).

    2. 12—Reply with some information— Use when the taxpayer provides some of the information we requested, (Enter CCC "3" ).

    3. 13—Reply with no information— Use when the taxpayer responds to our inquiry, but does not provide the information we requested, (Enter CCC "3" ).

    4. 14—No Reply— Use when the taxpayer does not respond to our request, (Enter CCC "3" ).

3.12.12.88.9 (01-01-2023)

Field 01CRD
Correspondence Received Date

  1. Field 01CRD, Correspondence Received Date, is 8 positions in Year, Month, Day (YYYYMMDD) format.

  2. Field 01CRD is located on Line 5 of the Edit Sheet. It is used when correspondence was initiated. The entry reflects the date a reply was received.

3.12.12.88.9.1 (01-01-2023)
Field 01CRD
Invalid Conditions

  1. This Field is invalid if:

    1. It is not numeric or blank,

    2. It is not in YYYYMMDD format,

    3. It is not in valid century, year, month, day range.

3.12.12.88.9.2 (01-01-2023)
Field 01CRD
Correction Procedures

  1. Refer to Line 5 of the Edit Sheet to determine the correct date. Correct any coding or transcription errors.

  2. Refer to the reply and any attached correspondence to determine the correct date. If the filer has replied and included all requested information, enter the date the reply was received.

3.12.12.88.10 (01-01-2023)

Field 01CAF
CAF Indicator

  1. Field 01CAF, CAF Indicator, is no longer edited by Document Perfection. If this Field displays , delete the entry.

3.12.12.88.11 (01-01-2023)

Field 01ORG
Organization Code

  1. Field 01ORG, Organization Code, is located in the right margin of box B.

3.12.12.88.11.1 (01-01-2023)
Field 01ORG
Invalid Conditions

  1. This Field is invalid if it is other than "1" , "2" , "3" , "4" , "5" , or blank ("G" coded only).

  2. Type of Organizations are:

    • Blank—if Field 01CCC contains CCC "G"

    • Code 1—Charitable Lead Trust.

    • Code 2—Charitable Remainder Annuity Trust and more than one or no box is checked.

    • Code 3—Charitable Remainder Unitrust.

    • Code 4—Pooled Income Fund.

    • Code 5—Other.

  3. If no Type of Organization can be found, enter 2 in Field 01ORG.

3.12.12.88.11.2 (01-01-2023)
Field 01ORG
Correction Procedures

  1. Refer to the right margin of box B. Correct any coding or transcription errors.

  2. If Field 01ORG is other than a valid code listed in 3.12.12.77.11.1 above, determine the correct code and enter it in 01ORG.

  3. If no box was marked and the ORG Code cannot be determined enter 2 in Field 01ORG as indicated above.

3.12.12.88.12 (01-01-2023)

Field 01ADC
Audit Code

  1. Field 01ADC, Audit Code, is located on Line 2 of the edit sheet.

3.12.12.88.12.1 (01-01-2023)
Field 01ADC
Invalid Conditions

  1. This Field is invalid if it is other than "3" or blank.

3.12.12.88.12.2 (01-01-2023)
Field 01ADC
Correction Procedures

  1. Refer to Line 2 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors.

  2. Audit Code "3" is entered if no reply to FYM mismatch correspondence.

3.12.12.88.13 (01-01-2023)

Field 01DDP
Daily Delinquency Penalty

  1. Field 01DDP, Daily Delinquency Penalty, is located on Line 7 of the Edit Sheet.

3.12.12.88.13.1 (01-01-2023)

01DDP
Penalty Amounts

  1. The law provides for a daily penalty for failure to timely file a return (determined with regard to any extension of time for filing) unless failure is due to reasonable cause:

    1. For tax years ending on or after December 31, 2007, the penalty is $20 a day. The maximum penalty may be as much as $10,000.

    2. If the organization has gross receipts exceeding $250,000.00 the law provides for a penalty of $100 a day. The maximum penalty may be as much as $50,000.

  2. Gross receipts are shown in Box D.

3.12.12.88.13.2 (01-01-2023)
Field 01DDP
Invalid Conditions

  1. This Field is invalid if:

    1. It is not numeric.

    2. The last digit is other than zero and the Tax Period is prior to 200712.

3.12.12.88.13.3 (01-01-2023)
Field 01DDP
Correction Procedures

  1. Refer to Line 7 of the Edit Sheet to determine the correct entry. Correct any coding or transcription errors.

  2. If transcribed correctly and penalty was computed by a Revenue Officer or Examination, SSPND 640 and prepare Form 4227. Annotate "cancel to Exam" . DO NOT change the DDP amount unless instructed by the preparer to do so.

3.12.12.88.14 (01-01-2023)

Field 01PRE
Preparation Indicator

  1. Field 01PRE, Preparation Indicator , is transcribed from the bottom right margin of the Preparers PTIN box.

3.12.12.88.14.1 (01-01-2023)
Field 01PRE
Invalid Conditions

  1. This Field is invalid if other than "1" or blank.

3.12.12.88.14.2 (01-01-2023)
Field 01PRE
Correction Procedures

  1. Refer to the signature area to determine the correct code. Correct any coding or transcription errors. Correct codes are:

    1. Blank—If the signature or name of the preparer is not present.

    2. 1—If the signature, name of the preparer, or firm name is present.

      Note:

      A paid preparer may sign the original return by rubber stamp, mechanical device, or computer software.

3.12.12.88.15 (01-01-2023)

Field 01PPN
Preparer SSN

  1. Field 01PPN , Tax Preparer SSN, is transcribed from the preparer SSN/EIN box in the signature portion of the return.

  2. The entries are any combination of numerics except all "zeros" or all " nines" . The first character may be a " P" .

3.12.12.88.15.1 (01-01-2023)
Field 01PPN
Invalid Conditions/
Correction Procedures

  1. Field 01PPN is invalid if the first position is other than numeric or "P" .

  2. Field 01PPN is invalid if the Field is all zeroes or all nines or the first position is "P" and the remaining positions are all zeroes or all nines.

  3. Field 01PPN is invalid if other than the first position is not numerics.

  4. Delete the Field. Do not attempt to correct the Field.

3.12.12.88.16 (01-01-2023)

Field 01PEN
Preparer EIN

  1. Field 01PEN, Tax Preparer EIN, is transcribed from the preparer EIN box in the signature portion of the return.

  2. The entries are any combination of numerics except all "zeros" or all " nines " .

3.12.12.88.16.1 (01-01-2023)
Field 01PEN
Invalid Conditions/
Correction Procedures

  1. Field 01PEN is invalid if the Field is all zeros or all nines.

  2. Field 01PEN is invalid if it is not all numerics.

  3. Delete the Field. Do not attempt to correct the Field.

3.12.12.88.17 (01-01-2023)

Field 01PTN
Preparer Telephone Number

  1. Field 01PTN Preparer Telephone Number is transcribed from the Preparer Block in Part II.

3.12.12.88.17.1 (01-01-2023)
Field 01PTN
Invalid Conditions/
Correction Procedures

  1. This Field is invalid if not 10 digits, all numeric.

  2. If less than 10 digits or unable to determine the correct phone number, Delete Field 01PTN.

3.12.12.89 (01-01-2023)

Section 02
Data Address Fields

  1. Section 02 contains address changes and the In-Care-of-Name Line.

3.12.12.89.1 (01-01-2023)

Section 02
Field Descriptions

  1. Listed below are the Fields contained in Section 02 showing the Field designator, title, location on the return, and maximum length:


    Field    		 Field
    TITLE    		 LOCATION MAX.
    LENGTH
    02CON Care of Name Line Entity Section 35
    02FAD Foreign Address Entity Section 35
    02ADD Street Address Entity Section 35
    02CTY City Entity Section 22
    02ST State Entity Section 2
    02ZIP ZIP Code Entity Section 12

3.12.12.89.2 (01-01-2023)

Field 02CON
In Care of Name Line

  1. Field 02CON, In Care of Name Line, is located in the Entity Section of the return.

  2. Field 02CON has 35 positions and the valid characters are alpha, numeric, ampersand, dash, slash or percent.

    Note:

    The first character of the "in-care-of" name must be alpha or numeric.

3.12.12.89.2.1 (01-01-2023)
Invalid Conditions

  1. This Field is invalid if any of the following conditions exist:

    1. The first position is a % (percent sign) and the second position is not blank,

    2. The first character of the "in-care-of" name is not alpha or numeric,

    3. There are two consecutive blanks between significant characters.

3.12.12.89.2.2 (01-01-2023)
Correction Procedure

  1. Check for transcription errors and correct as needed.

    If... Then...
    A % (percent) is in the first position,

    1. Verify there is a blank in the second position.

    2. If not blank, enter a blank followed by the "in-care-of" name beginning with an alpha or numeric in Field 02CON.
    A blank is in the first position,

    1. Delete blank.

    2. Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON.
    The first character of the "in-care-of" name is not alpha or numeric,

    1. Verify "in-care-of" name on return.

    2. Enter the "in-care-of" name beginning with an alpha or numeric in Field 02CON
    Two consecutive blanks present between significant characters,

    1. Delete any unnecessary blanks in Field 02CON.
3.12.12.89.3 (01-01-2023)

Field 02FAD
Foreign Address

  1. Field 02FAD is located in the Entity Address Section of the return. This Section will contain data when a foreign address is present on the return. Field 02FAD should not be present on "G" Coded short length returns.

  2. Code & Edit will use //$ to identify the beginning and ending of a foreign country code. For example /EI/$ is edited for Ireland and /GM/$ is edited for Germany.

3.12.12.89.3.1 (01-01-2023)
Field 02FAD
Invalid Conditions

  1. This Field is invalid if any of the following conditions exist:

    1. The Field contains other than alpha, numeric or special characters,

    2. The first position is blank,

    3. Any character follows two consecutive blanks,

    4. There are more than 35 characters present for this Field on the return.

    Note:

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

3.12.12.89.3.2 (01-01-2023)
Field 02FAD
Correction Procedures

  1. 1. Correct all coding and transcription errors.

    If... Then...
    Field 02FAD is present

    1. GETSEC 02

    2. Ensure Field 02CTY contains a foreign country code and Field 02ST contains a "." (period/space)
    A foreign address is not present on the return

    1. SSPND 610

    2. Renumber return to domestic.

  2. If Form 8822 (Change of Address) is attached to the return, compare the name and address information on the Form 8822 to the return.

    If... Then...
    The information is the same Take no action and continue processing.
    The information is different

    1. Detach Form 8822.

    2. Route to Entity Control on Form 4227 or follow local procedures.

    3. Notate on Form 4227, "CHANGE OF ADDRESS PER FORM 8822."

    Note:

    The lead Tax Examiner is required to batch all Forms 8822 daily and send them to Entity Control for expedite processing.
3.12.12.89.4 (01-01-2023)

Field 02ADD
Street Address

  1. Field 02ADD, Street Address, is located in the Entity Section of the return. This section will contain data on non-preaddressed returns when the address change box has been checked or on preaddressed labels when a change has been indicated.

3.12.12.89.4.1 (01-01-2023)
Field 02ADD
Invalid Conditions

  1. This Field is invalid if any of the following conditions exist:

    1. The street address is present and the first position is blank,

    2. Any character not alphabetic, numeric, blank, hyphen, or slash is present,

    3. There are two consecutive blanks followed by valid characters,

    4. The first position is not alphabetic or numeric.

3.12.12.89.4.2 (01-01-2023)
Field 02ADD
Correction Procedures

  1. Check the screen entry with the entry on the return and attachments. Correct any coding or transcription errors.

  2. If the Field cannot be perfected, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, Delete the address only..

3.12.12.89.5 (01-01-2023)

Field 02CTY
City

  1. Field 02CTY, City, is located in the entity section of the return.

3.12.12.89.5.1 (01-01-2023)
Major City Code

  1. Certain cities within each state are designated "Major Cities" and are assigned a special code of two alpha characters.

    1. The Major City Code represents both the city and state.

    2. ISRP will enter the Major City Code as appropriate.

    3. It is transcribed with no intervening blanks and no other characters in the City or State Fields.

3.12.12.89.5.2 (01-01-2023)
Field 02CTY
Invalid Conditions

  1. This Field is invalid if:

    1. Any character not alphabetic or blank is present,

    2. City is present and the first position is blank,

    3. City is present and the second and third positions are blank,

    4. Any characters follow the first two adjoining blanks,

    5. An invalid Major City Code is present,

    6. Fewer than three characters are present unless a valid Major City Code is present.

  2. Refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations, for valid Major City Codes.

3.12.12.89.5.3 (01-01-2023)
Field 02CTY
Correction Procedures

  1. Compare the screen entry with the entry on the return and attachments. Correct any coding or transcription errors.

  2. If unable to correct, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, Delete the address only..

3.12.12.89.6 (01-01-2023)

Field 02ST
State

  1. Field 02ST, State, is located in the entity section of the return.

3.12.12.89.6.1 (01-01-2023)
Field 02ST
Invalid Conditions

  1. This Field is invalid if it is not contained in the State Code Table in Document 7475.

3.12.12.89.6.2 (01-01-2023)
Field 02ST
Correction Procedures

  1. Check the Field on the screen with the entry on the return and attachments. Correct any coding or transcription errors.

  2. If unable to perfect, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, Delete the address only..

3.12.12.89.7 (01-01-2023)

Field 02ZIP
ZIP Code

  1. Field 02ZIP is the ZIP Code. It is located in the entity section of the return.

3.12.12.89.7.1 (01-01-2023)
Field 02ZIP
Invalid Conditions

  1. This Field is invalid if:

    1. Blank,

    2. The fourth and fifth position are 00.

3.12.12.89.7.2 (01-01-2023)
Field 02ZIP
Correction Procedures

  1. Check the Field on the screen with the entry on the return. Correct any coding or transcription errors.

  2. If a valid ZIP Code is not on the return, check any attachments and envelope. Research INOLES, refer to Document 7475.

  3. If a valid ZIP Code cannot be located, use the first three digits of the ZIP Code for the city or state and 01 for the fourth and fifth digits.

3.12.12.90 (01-01-2023)

Section 03
Field Descriptions

  1. Listed below are the Fields contained in D Section 03 including Field Designator, title, location on return, and maximum length. All Fields are dollars only, and positive or negative.

    Field TITLE LOCATION MAX LENGTH
    03C Fair Market Value of Assets Box D 12
    03D Gross Income Box E 12
    >>>> Gross Income Underprint    
    0308 Total Ordinary Income Part I, Line 8 12
    0313 Total Capital Gain/Loss Part I, Line 13 12
    0326 Total Deductions Part I, Line 22 12
    0335 Total Distributions of Principle Part III-A Line 4 12
    0337 Total Distributions of Income Part II Line 3 12
    0350B Total Assets (EOY) Part IV, Line 50(b) 12
    0350C Total Assets (FMV) Part IV, Line 50(c) 12
    0356B Total Liabilities (EOY) Part IV, Line 56(b) 12
    0361B Total Annual Annuity Part V-A, Line 61(b) 12
    0362 NICRUT Part V-B, Line 62 1, 1=Yes, 2=No
    0363 NIMCRUT Part V-B, Line 63 1, 1=Yes, 2=No
    0365B Unitrust Amount Part V-B, Line 65(b) 12

3.12.12.90.1 (01-01-2023)

Section 03
Invalid Conditions/
Correction Procedures

  1. These Fields are invalid if they are not all numeric or blank.

  2. Yes/No Questions are 1=Yes, 2=No or blank.

  3. Refer to the return to verify the entry. Correct any coding or transcription errors

  4. If a Field which is invalid for a Form 5227 display, delete the Field.

3.12.12.90.2 (01-01-2023)

Section 04
Field Descriptions

  1. Listed Below are the Fields contained in Section 04 including Field Designator, title, and location on the return.

  2. The Fields in this section are located in Part VI-B and VII of the return.

    Field TITLE LOCATION
    04751 Engage in the Sale Part VIII-B, Line 1a (1)
    04752 Borrowing Money From Part VIII-B, Line 1a (2)
    04753 Furnishing Goods, Services Part VIII-B, Line 1a (3)
    04754 Pay Compensation Part VIII-B, Line 1a (4)
    04755 Transfer any Income Part VIII-B, Line 1a (5)
    04756 Agree to Pay Money Part VIII-B, Line 1a (6)
    0475B Fail to Qualify Part VIII-B, Line 1b
    0475C Engage in Prior Year Part VIII-B, Line 1d
    0481 Did Income Interest Expire Part IX, Line 81
    0492 Making an election under regulations Part IX, Line 92
    0493 Initial Return Trust Part IX, Line 93
    0494 Trust Instrument Amended Part IX, Line 94
    0495A Final Distribution Made Part IX, Line 95a

3.12.12.90.3 (01-01-2023)

Section 04
Invalid Conditions/
Correction Procedures

  1. Correct any coding or transcription errors by entering the appropriate code as follows:

    • Code "1" —if the "yes" box is checked.

    • Code "2" —if the "no" box is checked.

    • Blank—if not applicable or neither box is checked or both boxes checked or not answered because it is related to another question.

  2. Do not correspond if questions are not answered, leave blank.

3.12.12.90.4 (01-01-2023)

Section 05
Field Descriptions

  1. Listed Below are the Fields contained in Section 05 including Field Designator, title, and location on the return.

  2. The Fields in this section are located on Schedule A, Parts I and III of the return.

    Field TITLE LOCATION Field LENGTH
    05BA1 Accumulated Distributable Ordinary Excluded Income Schedule A, Part I-A, line 2b(a) ordinary excluded income 12
    05BA2 Accumulated Distributable Ordinary Accumulated NII Income Schedule A, Part I-A, line 2b(b) ordinary accumulated NII income 12
    05BB1 Accumulated from income Ordinary Capital Gains Part I-A, line 2b(b) capital gains excluded income 12
    05BB2 Accumulated from income Accumulated NII Capital Gains Schedule A, Part I-A, line 2b(b) capital gains accumulated NII income 12
    05BC1 Accumulated from income Non taxable Excluded Schedule A, Part I-A, line 2b(c) nontaxable excluded income 12
    05BC2 Accumulated from income Non Taxable Accumulated NII Part I-A, line 2b(c) nontaxable accumulated NII income 12
    053A1 Undistributed Ordinary Excluded Income Schedule A, Part I-A, line 3(a) ordinary excluded income 12
    053A2 Undistributed Ordinary Accumulated NII Income Schedule A, Part I-A, line 3(a) ordinary accumulated NII income 12
    053B1 Undistributed Capital Gain Excluded Income Schedule A, Part I-A, line 3(b) capital gain excluded income 12
    053B2 Undistributed Capital Gain Accumulated NII Income Schedule A, Part I-A, line 3(b) capital gain accumulated NII income 12
    053C1 Undistributed Non Taxable Excluded Income Schedule A, Part I-A, line 3(c) non-taxable excluded income 12
    053C2 Undistributed Non- Taxable Accumulated NII Income Schedule A, Part I-A, line 3(c) non-taxable accumulated NII income 12
    054B Simplified Net Current Year NII Schedule A, Part I-B, line 4, column (b). 12
    054C Simplified Net Distributions Schedule A, Part I-B, line 4, column (c) 12
    054D Simplified Net Ending NII Schedule Part I-B, line 4, column (d) 12
    056 Additional assets Contributed Schedule A, Part V, Line 1 1
    057DC Total Fair Market Value of Assets Schedule A, Part V, Line d(c) 12
    058 Early Termination Agreement signed Schedule A, Part V, Line 5 1

3.12.12.90.4.1 (01-01-2023)
Section 05
Invalid Conditions/
Correction Procedures

  1. Correct any coding or transcription errors.

  2. For Yes/No Questions the following codes are appropriate:

    • Code "1" —if the "yes" box is checked.

    • Code "2" —if the "no" box is checked.

    • Blank—if not applicable or neither box is checked or both boxes checked or not answered because it is related to another question.

  3. Do not correspond if questions are not answered, leave blank.

  4. Dollar Amount Fields are invalid if they are not all numeric or blank.

  5. Refer to the return to verify the entry. Correct any coding or transcription errors

  6. If a Field which is invalid for a Form 5227 display, delete the Field.

3.12.12.90.5 (01-01-2023)

Section 13
Field Descriptions

  1. Listed Below are the Fields contained in Section 13 including Field Designator, title, and location on the return.

  2. These Fields are from Form 8995/A

    Field Field Title Location Max-Length
    1327 Part IV Qualified Business Income Form 8995/A Line 5 or Line 27 15
    1331 Part IV REIT/PTP Component Form 8995/A Line 9 or Line 31 15
    1334 Part IV Net Capital Gains Form 8995/A Line 12 or Line 34 15
    1338 Part IV Domestic Production Activities Section 199A(g) Form 8995/A Line 38 15

3.12.12.90.5.1 (01-01-2023)
Section 13
Invalid Conditions/
Correction Procedures

  1. Look at return and Form 8995/A to correct any coding or transcription errors.

  2. These Fields are not valid if other than positive and numeric.

  3. These Fields are valid for Tax Periods 201912 and later.

  4. These Fields can be blank.

3.12.12.90.6 (01-01-2023)

Error Code 010

  1. Error Code 010 displayed Fields are:

    01CCC Computer Condition Code
    01RCD Received Date
    01ORG Organization Code
    01ADC Audit Code
    01COR Correspondence Received Date
    01CRD Correspondence Indicator
    01PIC Penalty and Interest Code
    01CAF CAF Indicator
    01DDP Daily Delinquency Penalty

  2. "Any Section other than 01 is present" .

3.12.12.90.6.1 (01-01-2023)
Error Code 010
Invalid Conditions

  1. Error Code 010 will generate when Computer Condition Code, CCC, "G" is present and entries other than 01EIN, 01NC, 01TXP, 01CCC (other than G, W, or 3), and 01RCD are present.

3.12.12.90.6.2 (01-01-2023)
Error Code 010
Correction Procedures

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

  2. Compare the displayed Field with the return and attachment. If incorrect, overlay the screen with the correct information.

  3. Determine if CCC "G" was input correctly:

    Note:

    See IRM 3.12.38.5.17.1 for additional instructions for determining an amended return.

    If... Then...
    CCC "G" was entered correctly, 1. DLSEC to delete all sections except Section 01.
    2. Delete the invalid entries that are present in Section 01. GTSEC 01 if necessary.
    CCC "G" was entered incorrectly, 1. Enter all necessary data.
    2. Ensure that Section 01 Fields are correct.
    3. Delete the "G" in Field 01CCC.

3.12.12.90.7 (01-01-2023)

Error Code 708

  1. Error Code 708 displayed Fields are:

    01CCC Computer Condition Code
    01COR Correspondence Indicator
    01CRD Correspondence Received Date

3.12.12.90.7.1 (01-01-2023)
Error Code 708
Invalid Conditions

  1. Field 01CRD or CCC "3" is present and Field 01COR is not present.

3.12.12.90.7.2 (01-01-2023)
Error Code 708
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If a reply to correspondence is received, enter the appropriate code in Field 01COR. See IRM 3.12.12.75.8.2 for valid codes.

  3. If correspondence was not initiated, determine whether correspondence is required:

    1. If not, delete the entry in Field 01CRD.

    2. If correspondence is required, correspond with the filer and SSPND 211.

3.12.12.90.8 (01-01-2023)

Error Code 710

  1. Error Code 710 displayed Fields are:

    01TXP Tax period
    01CCC Computer Condition Code
    01COR Correspondence Indicator
    01CRD Correspondence Received Date
    01RDD> Return Due Date (Generated)

3.12.12.90.8.1 (01-01-2023)
Error Code 710
Invalid Conditions

  1. Field 01COR, Correspondence Indicator, is "11" and Field 01CRD, Correspondence Received Date, is not present.

  2. Field 01COR is "12" , "13" , or "14" and Field 01CRD is present.

3.12.12.90.8.2 (01-01-2023)
Error Code 710
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Verify IRS correspondence was required:

    1. If IRS initiated correspondence was not required, delete Fields 01COR, Correspondence Indicator, and 01CRD, Correspondence Received Date, and "3" in Field 01CCC, Computer Condition Code.

    2. If "reply" to IRS initiated correspondence is attached, delete "3" in Field 01CCC. Enter "11" in Field 01COR and the response date in Field 01CRD.

    3. If "no reply" to IRS initiated correspondence is attached, enter "14" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.

    4. If "incomplete reply" to IRS initiated correspondence is attached, enter "12" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.

    5. If "reply with no information" is attached, enter "13" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.

3.12.12.90.9 (01-01-2023)

Error Code 712

  1. Error Code 712 displayed Fields are:

    01TXP Tax period
    01CCC Computer Condition Code
    01COR Correspondence Indicator
    01CRD Correspondence Received Date
    01RDD> Return Due Date (Generated)

3.12.12.90.9.1 (01-01-2023)
Error Code 712
Invalid Conditions

  1. Field 01COR, Correspondence Indicator, is "11" and Field 01CCC, Computer Condition Code, "3" is present.

  2. Field 01COR is "12" , "13" or "14" and Field 01CCC "3" is not present.

3.12.12.90.9.2 (01-01-2023)
Error Code 712
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Verify IRS correspondence was required:

    1. If IRS initiated correspondence was not required, delete Fields 01COR, Correspondence Indicator, and 01CRD, Correspondence Received Date, and "3" in Field 01CCC, Computer Condition Code.

    2. If "reply" to IRS initiated correspondence is attached, delete "3" in Field 01CCC. Enter "11" in Field 01COR and the response date in Field 01CRD.

    3. If "no reply" to IRS initiated correspondence is attached, enter "14" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.

    4. If "incomplete reply" to IRS initiated correspondence is attached, enter "12" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.

    5. If "reply with no information" is attached, enter "13" in Field 01COR and "3" in Field 01CCC. Delete Field 01CRD if present.

3.12.12.90.10 (01-01-2023)

Error Code 714

  1. Error Code 714 displayed Fields are:

    01CCC Computer Condition Code
    01PIC Penalty & Interest Indicator

3.12.12.90.10.1 (01-01-2023)
Error Code 714
Invalid Conditions

  1. Field 01CCC "V" and Field 01PIC "1" cannot both be present.

3.12.12.90.10.2 (01-01-2023)
Error Code 714
Correction Procedures

  1. If CCC "V" is present and valid, delete Field 01PIC. Otherwise delete Field 01CCC "V" .

3.12.12.90.11 (01-01-2023)

Error Code 715

  1. Error Code 715 displayed Fields are:

    01TXP Tax Period
    01RCD Received Date
    01DDP Daily Delinquency Penalty
    01RDD> Return Due Date (Generated)

3.12.12.90.11.1 (01-01-2023)
Error Code 715
Invalid Conditions

  1. Field 01DDP is present and Field 01RCD is on or prior to the Return Due Date.

  2. Field 01DDP is present and the Tax Period is prior to 200801.

3.12.12.90.11.2 (01-01-2023)
Error Code 715
Correction Procedures

  1. Delete Field 01DDP if Field 01RCD is prior to the Return Due Date.

  2. Delete Field 01DDP if Field 01TXP is prior to 200801.

3.12.12.90.12 (01-01-2023)

Error Code 716

  1. Error Code 716 displayed Fields are:

    01CCC Computer Condition Code
    01DDP Daily Delinquency Penalty

3.12.12.90.12.1 (01-01-2023)
Error Code 716
Invalid Conditions

  1. Field 01CCC is "V" and Field 01DDP is present.

3.12.12.90.12.2 (01-01-2023)
Error Code 716
Correction Procedures

  1. If Field 01CCC is correct, Delete Field 01DDP.

3.12.12.90.13 (01-01-2023)

Error Code 718

  1. Error Code 718 displayed Fields are:

    01TXP Tax Period
    01RCD Received Date
    01DDP Daily Delinquency Penalty
    >>>> Daily Delinquency Penalty Underprint
    01RDD> Return Due Date (Generated)

3.12.12.90.13.1 (01-01-2023)
Error Code 718
Invalid Conditions

  1. Tax Period is 200801 or subsequent and Field 01DDP is greater than the Underprint amount.

3.12.12.90.13.2 (01-01-2023)
Error Code 718
Correction Procedures

  1. Verify that Field 01DDP is correct per the filers figure. If not accept the Underprint amount.

3.12.12.90.14 (01-01-2023)

Error Code 720

  1. Error Code 720 displayed Fields are:

    CL Clear Field
    01RCD Received Date
    01RDD> Return Due Date (Generated)

3.12.12.90.14.1 (01-01-2023)
Error Code 720
Invalid Conditions

  1. Remittance is present and Field 01RCD is prior to Field 01RDD>.

3.12.12.90.14.2 (01-01-2023)
Error Code 720
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Verify Field 01RCD is correct. If the Received Date is correct, SSPND 351. Annotate on Form 4227 "research remittance" .

3.12.12.90.14.3 (01-01-2023)
Error Code 720
Rejects Correction
Procedures

  1. The Rejects Tax Examiner should research using BMFOL to apply remittance to the proper MFT.

  2. SSPND 640 to re-input the return.

  3. If unable to determine where to apply remittance, SSPND 211 and correspond with Letter 320-C.

3.12.12.90.15 (01-01-2023)

Error Code 724

  1. Error Code 724 displayed Fields are:

    CL Clear Field
    01ORG Organization Code
    01CCC Computer Condition Code
    01COR Correspondence Indicator
    01CRD Correspondence Received Date
    0350B Total Assets (EOY)
    0356B Total Liabilities (EOY)

  2. SECTION 03 NOT PRESENT

3.12.12.90.15.1 (01-01-2023)
Error Code 724
Invalid Conditions

  1. Field 01ORG is "2" or "3" , Field 0313 is present, Fields 0350B and 0356B are both zero, or blank and Field 01COR is not present.

3.12.12.90.15.2 (01-01-2023)
Error Code 724
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Compare the type of trust box checked on the return with Field 01ORG.

    If Then
    Field 01ORG is in error, Enter the correct code in Field 01ORG
    If the Filer entered 0, dash, N/A, none, or Column B has entries, Enter 1 in Field 0350B
    If Column B is blank, SSPND 211

    Note:

    If the return is blank or has all zero's throughout, do not correspond for Part IV, enter a 1 in Field 0350B.

3.12.12.90.16 (01-01-2023)

Error Code 726

  1. Error Code 726 displayed Fields are:

    03D Gross Income
    >>>> Gross Income Underprint
    0308 Total Ordinary Income
    0313 Total Capital Gain/Loss

3.12.12.90.16.1 (01-01-2023)
Error Code 726
Invalid Conditions

  1. Field 03D is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or more.

3.12.12.90.16.2 (01-01-2023)
Error Code 726
Correction Procedures

  1. Check for any coding or transcription errors.

    Note:

    The filer may include income in Field 03D that is not shown on the return. That is why we will accept the figure without corresponding if it's more than the underprint or more than Fields 0308 and 0313 combined.

    If Then
    Negative amounts are present in lines 1–7 Add the positive amounts in lines 1, 2a, 3–7 and input in Field 0308
    Negative amounts are present in lines 9–12 Put the positive amount from line 9 or 10 in Field 0313
    Field 03D is greater than the Underprint Take Field 03D less Field 0313 and enter in Field 0308
    Field 03D is less than the Underprint Bring up the Underprint
3.12.12.90.17 (01-01-2023)

Error Code 728

  1. Error Code 728 displayed Fields are:

    01ORG Organization Code
    05BA1 Accum. Dist. Ordinary Income
    05BB1 Accum. Dist. Capital Gains
    053A1 Accum. Undist. Ordinary Income
    053B1 Accum. Undist. Capital Gains

3.12.12.90.17.1 (01-01-2023)
Error Code 728
Invalid Conditions

  1. Field 01ORG is "2" or "3" , and Section 05 is not present.

3.12.12.90.17.2 (01-01-2023)
Error Code 728
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Compare the type of trust box checked on the return with Field 01ORG.

  3. At least one amount must be present in Field 05BA1, 05BA2, 053A1, 053B1, 056, 057DC or 058.

  4. If Field 01ORG is correct, correspond for Schedule A.

    Note:

    Do Not correspond for Schedule A on 2006 and prior years. Enter "1" in Field 053A1.

    Note:

    If the filer entered zeros or Fields 05BA1, 05BA2, 053A1 or 053B1 are blank but other parts of the Schedule A are completed, enter a 1 in Field 053A1. You do not need to correspond for Schedule A under these conditions.

    Note:

    If the return is blank or has all zero's throughout, do not correspond for Schedule A, enter a 1 in Field 053A1.

    Note:

    If Part II, Line 29 of Form 5227 is zero or blank, do not correspond for Schedule A, enter a 1 in Field 053A1.

3.12.12.90.18 (01-01-2023)

Error Code 999

  1. Error Code 999 displayed Fields are:

    01TXP Tax Period

3.12.12.90.18.1 (01-01-2023)
Error Code 999
Invalid Conditions

  1. Error Code 999 will be generated for all returns that are in error status at the end of the processing year.

3.12.12.90.18.2 (01-01-2023)
Error Code 999
Correction Procedures

  1. Transmit the record.

  2. The system will re-validate the record and set validity and error codes based on the new year's program.

3.12.12.91 (01-01-2023)

Forms 5768/8871/8872 Sections and Fields

  1. Form 5768 contains Section 01 only.

  2. Forms 8871/8872 contain Sections 01 through 03.

    Note:

    Beginning February 20, 2020, all Form 8872s must be filed electronically. If the organization indicates they could not file electronically because they could not get a user id or password, continue processing the paper return. If a paper Form 8872 is filed and the organization doesn’t indicate that they could not file electronically, pull the return from processing and send it back to the organization.

  3. Should you need to look at an electronically filed Form 8871/8872, you or your lead can look it up at the following website address: http://forms.irs.gov/politicalOrgsSearch/search/basicsearch.jsp.

3.12.12.92 (01-01-2023)

Section 01
Field Descriptions

  1. Section 01 contains entity data, processing codes, dates and miscellaneous information.

  2. Listed below are the Fields contained in Section 01 showing the Field Designator, title, location on the return, and the maximum length.

    Field Field
    TITLE    		 LOCATION
    Form 8871    		 LOCATION
    Form 8872/5768    		 MAX.
    LENGTH
    01EIN Employer Identification Number EIN Box Line 1 EIN Box Line 1 9
    01TIN TIN N/A F-5768
    Employer Identification Number Block    		 9
    01NC Name Control/
    Check Digit
    F-5768 Name of organization Block    		 Name Control will always be ZZZZ Underlined/Mail Label Paper 8872
    Will always be ZZZZ on electronically filed 8872    		 4
    >>>> Name Control Underprint     4
    01TXP Tax Period Transaction Date Box A (Period Ending)
    F-5768 always 000000    		 6
    >>>> Tax Period Underprint     6
    01CCC Computer Condition Codes Line 3 Line B 10
    01RCD Received Date Date the form was submitted Date Stamp
    5768 stamped or edited on the face of the document    		 8
    01COR Correspondence Indicator N/A Edited to the Right of the City State 2
    01CRD Correspondence Received Date N/A Edited to the Right of the Correspondence Code 8
    01ADC Audit Code N/A Bottom Right Margin 1
    01MFT MFT Code N/A F-5768
    Always 00    		 2
    01TC Transaction Code N/A 5768 - edited to left of line 1 (election) or line 2 (revocation). 3
    01LY Lobby Year Code N/A 5768 - year of the date on line 1 or line 2. 4

3.12.12.92.1 (01-01-2023)

Field 01 EIN
Invalid Conditions

  1. This Field is invalid if:

    1. It is not numeric,

    2. It is less than nine characters,

    3. The first two digits are: 00, 07-09, 17-19, 28. 29, 49, 78, 79, or 89,

    4. It is all zeros or all nines.

3.12.12.92.1.1 (01-01-2023)
Field 01 EIN
Correction Procedures

  1. Check Field 01EIN with the return. Correct any coding or transcription errors.

  2. If the EIN was entered correctly, search for another valid EIN on the return and attachments and enter the correct number.

  3. If a correct number cannot be determined:

    1. Research using Command Code NAMEB or NAMEE for the correct number.

    2. SSPND 351 if IDRS is not available.

    3. SSPND 320 if more than one number is found or if you are unable to determine a valid EIN.

    4. If EIN is changed from the one the taxpayer used, issue a 3875-C as a non-suspense letter to address on return. Continue processing return.

      Note:

      If another correspondence issue is found, do not send the 3875-C letter.

      Note:

      Do not send Letter 3875-C if:
      * less than three digits of the EIN are transposed, different, or missing.
      * When CC INOLES indicates the account has been merged to or merged from, or
      * An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.

3.12.12.92.2 (01-01-2023)

Field 01NC
Name Control/Check Digit

  1. For Electronically filed Forms 8871/8872, Field 01NC will always be ZZZZ.

  2. Field 01NC is the Name Control and Check Digit Field.

  3. Name Control: This Field is located in the Entity Section of the return.

  4. Check Digit: This Field is also a four position Field. There must be blanks in the first two positions and a letter of the alphabet (other than E, G or M) in the third and fourth positions.

3.12.12.92.2.1 (01-01-2023)
Field 01NC
Invalid Conditions

  1. This Field is invalid if:

    1. For Name Control, the first position is not alpha or numeric, the 2nd, 3rd or 4th position is not an alpha, numeric, hyphen, ampersand or blank, and there are any intervening blanks between characters.

    2. For Check Digit, the first two positions are not blank and a letter of the alphabet (other than E, G or M) in the third and fourth positions is not present

3.12.12.92.2.2 (01-01-2023)
Field 01NC
Correction Procedures

  1. Check Field 01NC with the return. Correct any coding or transcription errors. Check Digits have priority over the Name Control. The method for determining the correct Name Control is shown in Document 7071, Name Control Job Aid and (2) through (6) below

    1. If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB, or INOLES to secure the Name Control. If unable to secure the Name Control, SSPND 320.

    2. If IDRS is not available, SSPND 351.

  2. The name control should be the first four characters of the name as follows:

    1. If the organization is a corporation (e.g., name includes "Corporation" , "Inc." , "Foundation" , "Fund" ), edit the first four characters of the corporation name. Omit the word "the" when followed by more than one word.

    2. If the organization is an individual, trust, or estate, edit the first four characters of the last name of the individual, trustee, beneficiary, or decedent.

    3. If the organization is a political organization or political committee (Section 527), edit the first name of the individual.

  3. If an organization's name contains both "Fund" or "Foundation" and"Trust" , apply either corporate or trust name control rules as follows:

    If Then
    The organization name contains the name of a corporation, apply corporate name control rules (see (2)a. above).
    The organization name contains an individual's name, apply trust name control rules (see (2)b. above).

  4. Specific corporate name control examples to be used if "Corporation" , "Inc." , "Foundation" , or "Fund" are not present are:

    1. Local, Chapter, or Post—Edit the first four characters of the name of the national organization if the words "Local" , "Chapter" , or "Post" are contained in the name.

    2. Habitat for Humanity — Edit Habi

    3. Little League — Edit Litt

    4. American Legion — Edit Amer

    5. AMVETS — Edit Amer

    6. Boy Scouts of America (BSA) — Edit Boys

    7. BPOE — Edit Bene

    8. FOE — Edit Frat

    9. VFW — Edit Vete

    10. PTA—Edit PTA plus the first letter of the name of the state

    11. PTO or PTSA— Edit the first four characters of the school

  5. Specific trust or estate name control examples are:

    1. Estate—Edit the first four characters of the last name of the decedent

    2. Corporate Trust—Edit the first four characters of the Corporation's name.

    3. Individual trust—Edit the first four characters of the last name of the individual

    4. All other trusts—Edit the first four characters of the last name of the trustee or beneficiary

  6. Specific political organization name control examples are:

    1. Friends of Jane Doe — Edit Jane

    2. Committee to Elect John Smith — Edit John

    3. Citizens for John Doe — Edit John

3.12.12.92.3 (01-01-2023)

Field 01TXP
Tax Period

  1. Field 01TXP, Tax Period, is YYYYMM format.

3.12.12.92.3.1 (01-01-2023)
Field 01TXP
Invalid Conditions

  1. This Field is invalid if:

    1. It is not numeric,

      Note:

      The Tax Period on an amended 8871 can be blank.

    2. Month is not 01-12,

    3. It is later than the Processing Date.

    4. Tax period is before 200007.

3.12.12.92.3.2 (01-01-2023)
Field 01TXP
Correction Procedures

  1. Check the return and attachments for the correct Tax Period. Correct any coding or transcription errors.

  2. If the Tax Period is later than the Processing Date, check to see if it is a "Final" return.

    1. For non-final returns, if the tax period is more than three months but less than one year from the current date, correspond for confirmation of the tax period.

    2. If the return is a"Final," use Command Code GTSEC for Section 01 and enter "F" in Field 01CCC. Change the Tax Period to the month preceding the received date.

  3. If the Tax Period is prior to 200007, SSPND 620. Attach Form 4227 stating "non-ADP" .

  4. Form 5768 - enter "000000" in 01TXP.

3.12.12.92.4 (01-01-2023)

Field 01CCC
Computer Condition Codes

  1. Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from page 1, Line 3 Form 8871 or page 1, Line B for Form 8872. See Exhibit 3.12.12-17 for a description of the codes and their uses.

3.12.12.92.4.1 (01-01-2023)
Field 01CCC
Invalid Conditions

  1. This Field is invalid if:

    1. The entry is other than blank, "F " , "G" , or "3" ,

3.12.12.92.4.2 (01-01-2023)
Field 01CCC
Correction Procedures

  1. Compare the entry on the screen to the entry on the return. Correct any coding or transcription errors.

  2. If the codes were entered correctly, refer to the return and Exhibit 3.12.12-17 to determine which codes are necessary.

  3. If the return is not a Final, delete CCC "F"

3.12.12.92.5 (01-01-2023)

Field 01RCD
Received Date

  1. Field 01RCD is the Received Date. It is YYYYMMDD format. This Field is required and is transcribed from the Received Date stamp on page 1 for Form 8872.

  2. For Form 8871 the Received Date is the date the form was submitted electronically

3.12.12.92.5.1 (01-01-2023)
Field 01RCD
Invalid Conditions

  1. This Field is invalid if it is:

    1. Not present,

    2. Not in YYYYMMDD format,

    3. Later than the current processing date,

    4. Not within the valid year, month, day range,

3.12.12.92.5.2 (01-01-2023)
Field 01RCD
Correction Procedures

  1. Compare Field 01RCD with the received date stamp on the return. Correct any coding or transcription errors.

  2. If the Received Date stamp is "invalid" (I.E. 20110115 in lieu of 20120115), correct accordingly.

  3. Determine the received date in the following priority when it is required and there is no valid date stamp or handwritten received date:

    Note:

    If an envelope is not attached use the postmark date stamped on the face of the return.

    1. The envelope postmark or delivery shipment date.

      Note:

      If a date is stamped, the priority list would not be needed; however, if there is more than one received date stamped on the document, the proper date would depend whether the document was properly addressed. If the document is properly addressed but the Service misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used.

    2. Service Center Automated Mail Processing System (SCAMPS) digital date

    3. The Revenue Agent/Officer's signature date

    4. The signature date

    5. The Julian Date in the DLN, minus 10 days

    Note:

    Use signature date only if the signature date is within the current processing year.

    Caution:

    The≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡from the Return Due Date (RDD), regardless of Saturday, Sunday or Holiday extension dates.

3.12.12.92.6 (01-01-2023)

Field 01COR
Correspondence Indicator

  1. Field 01COR, Correspondence Indicator, is Edited to the Right of the City, State on Form 8872..

3.12.12.92.6.1 (01-01-2023)
Field 01COR
Invalid Conditions

  1. If Field 01COR is present on Form 8871.

  2. This Field is invalid if other than "11" , "12" , "13" , "14" or blank.

3.12.12.92.6.2 (01-01-2023)
Field 01COR
Correction Procedures

  1. Refer to the Right of the City State to determine the correct code. Correct any coding or transcription errors.

  2. Refer to the return and any attached correspondence to determine the correct code. Correct Correspondence Indicators are:

    1. 11—Reply with all information— Use when the taxpayers response to our request is complete; all of the information we requested is provided (Enter the CRD if after the RDD).

    2. 12—Reply with some information— Use when the taxpayer provides some of the information we request, (Enter CCC "3" ).

    3. 13—Reply with no information— Use when the taxpayer responds to our inquiry, but does not provide the information we requested, (Enter CCC "3" ).

    4. 14—No Reply—Use when the taxpayer does not respond to our request, (Enter CCC "3" ).

  3. Delete Field 01COR if present on Form 8871.

3.12.12.92.7 (01-01-2023)

Field 01CRD
Correspondence Received Date

  1. Field 01CRD, Correspondence Received Date, is 8 positions in Year, Month, Day (YYYYMMDD) format.

  2. Field 01CRD is Edited to the Right of the Correspondence Code. It is used when correspondence was initiated. The entry reflects the date a reply was received.

3.12.12.92.7.1 (01-01-2023)
Field 01CRD
Invalid Conditions

  1. This Field is invalid if:

    1. It is not numeric or blank,

    2. It is not in YYYYMMDD format,

    3. It is not in valid century, year, month, day range.

    4. If present on Form 8871.

3.12.12.92.7.2 (01-01-2023)
Field 01CRD
Correction Procedures

  1. Refer to Edited date to the Right of the Correspondence Code to determine the correct date. Correct any coding or transcription errors.

  2. Refer to the return and any attached correspondence to determine the correct date. If the filer replied and included all of the requested information, enter the date the reply was received.

  3. Delete Field 01CRD if present on Form 8871.

3.12.12.92.8 (01-01-2023)

Field 01ADC
Audit Code

  1. Field 01ADC, Audit Code, is located in the Bottom Right Margin of page 1.

3.12.12.92.8.1 (01-01-2024)
Field 01ADC
Invalid Conditions

  1. This Field is invalid if it is other than 3 (no reply), or blank.

  2. If present on Form 8871.

3.12.12.92.8.2 (01-01-2023)
Field 01ADC
Correction Procedures

  1. Refer to the Bottom Right Margin to determine the correct code. Correct any coding or transcription errors.

  2. Audit Code "3" is entered if no reply to FYM mismatch correspondence.

3.12.12.92.8.3 (01-01-2023)
01MFT
MFT Code
F-5768 only

  1. Field 01MFT, Master File Transaction Code, is always 00 and is not edited.

3.12.12.92.9 (01-01-2023)

Field 01MFT
Invalid Conditions

  1. This Field is invalid if other than 00.

3.12.12.92.10 (01-01-2023)

Field 01MFT
Correction Procedures

  1. If other than 00 change to 00.

3.12.12.92.11 (01-01-2023)

01TC
Transaction Code
F-5768 Only

  1. Field 01TC, Transaction Code, is located to the left of line 1 (election) or line 2 (revocation).

3.12.12.92.12 (01-01-2023)

Field 01TC
Invalid Conditions

  1. This code is invalid if other than 023 or 024.

3.12.12.92.13 (01-01-2023)

Correction Procedures

  1. Correction Procedures Form 5768:

    1. Enter "024" in Field 01TC if there is a date entered on line 1.

    2. Enter "023" in Field 01TC if there is a date entered on line 2.

    3. If lines 1 and 2 are both blank, or both are completed, SSPND 211 and correspond.

    4. If no reply, access BMFOLE and take the following actions based on research.

3.12.12.92.14 (01-01-2023)


01LY
Lobby Year Code
F-5768 Only

  1. Field 01LY, Lobby Year Code, is located on the dotted portion of line 1 (election) or line 2 (revocation).

3.12.12.92.15 (01-01-2023)

Field 01LY Invalid Conditions

  1. Lobby Year Code is present only on Form 5768. It is the year of the date entered on Line 1 or Line 2.

    • Valid only with Form 5768 (Field 01TC must be 023 or 024).

    • Must be a valid year in YYYY format.

    • Cannot be earlier than 1986.

3.12.12.92.16 (01-01-2023)

Field 01LY
Correction Procedures

  1. Procedures for Form 5768.

    1. Enter “024” in Field 01TC if there is a date entered on line 1.

    2. Enter “023” in Field 01TC if there is a date entered on line 2.

    3. If lines 1 and 2 are both blank, or both are marked, SSPND 11 and correspond.

    4. If no reply, access BMFOLE and take the following actions based on research:

    If Then
    TC 024 is present but no TO 023 Enter TC 023 in Field 01TC and enter current year in Field 01LY
    TC 023 is present and an earlier TC 024 Enter TC 024 in Field 01TC and enter current year in Field 01LY
    Neither TC 023 or TC 024 is present Enter TC 024 in Field 01TC and enter current year in Field 01LY

  2. Additional procedures for Field 01LY

    1. If document is not a Form 5768, blank the entry in Field 01LY.

    2. Check for transcription errors and make any necessary corrections.

    3. If the dates on lines 1 and 2 are both blank, or both are completed, SSPND 211 and correspond.

    4. If the taxpayers response supplies a valid year, enter the year in Field 01LY.

    5. If no reply, enter the current year in Field 01LY.

3.12.12.93 (01-01-2023)

Section 02
Data Address Fields

  1. Section 02 contains address changes.

3.12.12.93.1 (01-01-2023)

Section 02
Field Descriptions

  1. Listed below are the Fields contained in Section 02 showing the Field designator, title, location on the return, and maximum length:


    Field    		 Field
    TITLE    		 LOCATION MAX.
    LENGTH
    02FAD Foreign Address Entity Section 35
    02ADD Street Address Entity Section 35
    02CTY City Entity Section 22
    02ST State Entity Section 2
    02ZIP ZIP Code Entity Section 12

3.12.12.93.2 (01-01-2023)

Field 02FAD
Foreign Address

  1. Field 02FAD is located in the Entity Address Section of the return. This Section will contain data when a foreign address is present on the return. Field 02FAD should not be present on "G" Coded short length returns.

  2. Code & Edit will use //$ to identify the beginning and ending of a foreign country code. For example /EI/$ is edited for Ireland and /GM/$ is edited for Germany.

3.12.12.93.2.1 (01-01-2023)
Field 02FAD
Invalid Conditions

  1. This Field is invalid if any of the following conditions exist:

    1. The Field contains other than alpha, numeric or special characters,

    2. The first position is blank,

    3. Any character follows two consecutive blanks,

    4. There are more than 35 characters present for this Field on the return.

    Note:

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

3.12.12.93.2.2 (01-01-2023)
Field 02FAD
Correction Procedures

  1. 1. Correct all coding and transcription errors.

    If... Then...
    Field 02FAD is present

    1. GETSEC 02

    2. Ensure Field 02CTY contains a foreign country code and Field 02ST contains a "." (period/space)
    A foreign address is not present on the return

    1. SSPND 610

    2. Renumber return to domestic.

  2. If Form 8822 (Change of Address) is attached to the return, compare the name and address information on the Form 8822 to the return.

    If... Then...
    The information is the same Take no action and continue processing.
    The information is different

    1. Detach Form 8822.

    2. Route to Entity Control on Form 4227 or follow local procedures.

    3. Notate on Form 4227, "CHANGE OF ADDRESS PER FORM 8822."

    Note:

    The lead Tax Examiner is required to batch all Forms 8822 daily and send them to Entity Control for expedite processing.
3.12.12.93.3 (01-01-2023)

Field 02ADD
Street Address

  1. Field 02ADD, Street Address, is located in the Entity Section of the return. This section will contain data on non-preaddressed returns when the address change box has been checked or on preaddressed labels when a change has been indicated.

3.12.12.93.3.1 (01-01-2023)
Field 02ADD
Invalid Conditions

  1. This Field is invalid if any of the following conditions exist:

    1. The street address is present and the first position is blank,

    2. Any character not alphabetic, numeric, blank, hyphen, or slash is present,

    3. There are two consecutive blanks followed by valid characters,

    4. The first position is not alphabetic or numeric.

3.12.12.93.3.2 (01-01-2023)
Field 02ADD
Correction Procedures

  1. Check the screen entry with the entry on the return and attachments. Correct any coding or transcription errors.

  2. If the Field cannot be perfected, delete Section 02.

3.12.12.93.4 (01-01-2023)

Field 02CTY
City

  1. Field 02CTY, City, is located in the entity section of the return.

3.12.12.93.4.1 (01-01-2023)
Major City Code

  1. Certain cities within each state are designated "Major Cities" and are assigned a special code of two alpha characters.

    1. The Major City Code represents both the city and state.

    2. ISRP will enter the Major City Code as appropriate.

    3. It is transcribed with no intervening blanks and no other characters in the City or State Fields.

3.12.12.93.4.2 (01-01-2023)
Field 02CTY
Invalid Conditions

  1. This Field is invalid if:

    1. Any character not alphabetic or blank is present,

    2. City is present and the first position is blank,

    3. City is present and the second and third positions are blank,

    4. Any characters follow the first two adjoining blanks,

    5. An invalid Major City Code is present,

    6. Fewer than three characters are present unless a valid Major City Code is present.

  2. Refer to Document 7475, State Abbreviations, Major City Codes and Address Abbreviations, for valid Major City Codes.

3.12.12.93.4.3 (01-01-2023)
Field 02CTY
Correction Procedures

  1. Compare the screen entry with the entry on the return and attachments. Correct any coding or transcription errors.

  2. If unable to correct, delete Section 02.

3.12.12.93.5 (01-01-2023)

Field 02ST
State

  1. Field 02ST, State, is located in the entity section of the return.

3.12.12.93.5.1 (01-01-2023)
Field 02ST
Invalid Conditions

  1. This Field is invalid if it is not contained in the State Code Table in Document 7475.

3.12.12.93.5.2 (01-01-2023)
Field 02ST
Correction Procedures

  1. Check the Field on the screen with the entry on the return and attachments. Correct any coding or transcription errors.

  2. If unable to perfect, delete Section 02.

3.12.12.93.6 (01-01-2023)

Field 02ZIP
ZIP Code

  1. Field 02ZIP is the ZIP Code. It is located in the entity section of the return.

3.12.12.93.6.1 (01-01-2023)
Field 02ZIP
Invalid Conditions

  1. This Field is invalid if:

    1. Blank,

    2. The fourth and fifth position are 00.

3.12.12.93.6.2 (01-01-2023)
Field 02ZIP
Correction Procedures

  1. Check the Field on the screen with the entry on the return. Correct any coding or transcription errors.

  2. If a valid ZIP Code is not on the return, check any attachments and envelope. Research INOLES, refer to Document 7475.

  3. If a valid ZIP Code cannot be located, use the first three digits of the ZIP Code for the city or state and 01 for the fourth and fifth digits.

3.12.12.94 (01-01-2023)

Section 03
Field Descriptions

  1. Listed below are the Fields contained in Section 03 showing the Field Designator, title, location on the return, and Field length:

    Field Field
    TITLE    		 8871 LOCATION ON RETURN 8872 LOCATION ON RETURN Field LENGTH
    0310A Is the Organization Claiming Exemption from Filing Form 8872 Line 10a Checkbox N/A 1
    0311 Is the Organization Claiming Exemption from Filing Form 990 Line 11a Checkbox N/A 1
    0308 Type of Report N/A Line 8 Checkbox 1
    0309 Total Amount of Reported Contributions N/A Line 9 15
    0310 Total Amount of Reported Expenditures N/A Line 10 15

3.12.12.94.1 (01-01-2023)

Section 03
Invalid Conditions

  1. Fields 0310A and 0311 are invalid if other than "1" or "2" and must be present on the Initial Form 8871 filed (Initial Notice Box on Line 3 is Checked on the Form 8871).

  2. Field 0308 is valid only if"1" through "8" .

    Note:

    The type of report is based on whether it's an even or odd numbered tax year. In even numbered years the filer must use boxes a, b, c, d, f, g or h. In odd numbered years the filer must use boxes d, e or f. If the filer checks an incorrect box SSPND 211.

  3. Fields 0309 and 0310 are "Dollars only " and are positive or negative.

    Note:

    If an amount greater than $200.00 is present on line 9, a Schedule A must be attached. Correspond if missing.

    Note:

    If an amount greater than $500.00 is present on line 10, a Schedule B must be attached. Correspond if missing.

3.12.12.94.1.1 (01-01-2023)
Section 03
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Refer to the return to verify the entry. Correct any coding or transcription errors.

  3. Check Form 8872, Line 8a through 8h to verify Field 0308.

  4. Fields 0310A and 1311 are "1" for YES and "2" for NO. Check Lines 10a and 11 of form 8871 to verify this Field.

3.12.12.95 (01-01-2023)

Form 8871/8872
Math/Consistency Errors Priority IV

  1. A priority IV error will display whenever the contents of one Field is inconsistent with another Field or when the math computation is incorrect.

  2. These errors will be assigned a specific Error Code and will be displayed in ascending Error Code order.

  3. The screen display will show the error code assigned and all Fields needed to make the necessary correction.

  4. All errors must be resolved by either:

    1. Correcting the error or,

    2. Suspending the document (SSPND) with the appropriate Action Code.

3.12.12.95.1 (01-01-2023)

Error Code 608
Form 8872 Only

  1. Error Code 608 displayed Fields are:

    01CCC Computer Condition Code
    01COR Correspondence Indicator
    01CRD Correspondence Received Date

3.12.12.95.1.1 (01-01-2023)
Error Code 608
Invalid Conditions

  1. Field 01CRD or CCC "3" is present and Field 01COR is not present.

3.12.12.95.1.2 (01-01-2023)
Error Code 608
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If a reply to correspondence is received, enter the appropriate code in Field 01COR.

  3. If correspondence was not initiated, determine whether correspondence is required:

    1. If not, delete the entry in Field 01CRD.

    2. If correspondence is required, correspond with the filer and SSPND 211.

3.12.12.95.2 (01-01-2023)

Error Code 610
Form 8872 Only

  1. Error Code 610 displayed Fields are:

    01TXP Tax Period
    01CCC Computer Condition Code
    01COR Correspondence Indicator
    01CRD Correspondence Received Date

3.12.12.95.2.1 (01-01-2023)
Error Code 610
Invalid Conditions

  1. Field 01COR is "11" , and, Field 01CRD is not present.

  2. Field 01COR is "12" , "13" , or "14" , and, Field 01CRD is present.

3.12.12.95.2.2 (01-01-2023)
Error Code 610
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Verify correspondence was required:

    1. If not required, delete Field 01COR.

    2. If required enter the response date in Field 01COR.

    3. If No Reply to IRS initiated correspondence, enter "3" in Field 01CCC and "14" in Field 01COR.

    4. If Incomplete Reply to IRS initiated correspondence, enter "3" in Field 01CCC and "12" or "13" in Field 01COR.

3.12.12.95.3 (01-01-2023)

Error Code 612
Form 8872 Only

  1. Error Code 612 displayed Fields are:

    01TXP Tax Period
    01CCC Computer Condition Code
    01COR Correspondence Indicator
    01CRD Correspondence Received Date

3.12.12.95.3.1 (01-01-2023)
Error Code 612
Invalid Conditions

  1. Field 01COR is "11" , and, Field 01CCC "3" is present.

  2. Field 01COR is "12" , "13" , or "14" , and, Field 01CCC "3" is not present.

3.12.12.95.3.2 (01-01-2023)
Error Code 612
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Verify correspondence was required:

    1. If not required, delete Field 01COR.

    2. If Field 01COR is "11" and Field 01CCC is "3" , delete Field 01CCC.

    3. If Correspondence Indicator is "12 " , "13" or "14" enter "3" in Field 01CCC.

3.12.12.95.4 (01-01-2023)

Error Code 999

  1. Error Code 999 displayed Fields are:

    01TXP Tax Period

3.12.12.95.4.1 (01-01-2023)
Error Code 999
Invalid Conditions

  1. Error Code 999 will be generated for all returns that are in error status at the end of the processing year.

3.12.12.95.4.2 (01-01-2023)
Error Code 999
Correction Procedures

  1. Transmit the record.

  2. The system will re-validate the record and set validity and error codes based on the new year's program.

3.12.12.96 (01-01-2023)

Form 4720

  1. Form 4720 contains Sections 01 through 03.

3.12.12.96.1 (01-01-2023)

Section 01
Field Descriptions

  1. Section 01 contains entity data, processing codes, dates and miscellaneous information.

  2. Listed below are the Fields contained in Section 01 showing the Field Designator, title, location on the return, and the maximum length.

    Field TITLE LOCATION MAX LENGTH
    REMIT Remittance Blue/Green Money 11
    01TIN Taxpayer Identification Number EIN Box 9
    01TT Tin Type Edited to right of TIN box 1
    01NC Name Control Underlined 4
      Name Control Underprint   4
    01TXP Tax Period Header 6
      Tax Period Underprint   2
    01CCC Computer Condition Codes By Tax Year 10
    01RCD Received Date Date Stamp 8
    01COR Correspondence Indicator Dotted Line, Part I Line 1 2
    01CRD Correspondence Received Date Dotted Line, Part I Line 2 8
    01CAF CAF Code   1
    01ORG Type of Organization Code Type of Annual Return Box 1
    01ADC Audit Code Dotted Line, Question A 1
    01PIC Penalty and Interest Code Dotted Line, Part I Line 3 1
    01SIG Signature Code   1
    01PRE Preparer Check Box Indicator   1
    01PSN Preparer Phone Number   10
    01PTIN Preparer PTIN   9
    01PEN Preparer EIN   9

3.12.12.96.2 (01-01-2023)

Field RMIT>
Remittance Amount

  1. Field RMIT> is the Remittance Amount. It is dollars and cents and is the blue/green edited money amount. This Field cannot be changed by Error Resolution.

3.12.12.96.3 (01-01-2023)

Field 01TIN
Taxpayer Identification Number (TIN)

  1. Field 01TIN is the Taxpayer Identification Number located in the entity portion of Form 4720.

  2. The TIN is a number assigned by IRS for identification of an individuals or organization tax account. .

3.12.12.96.4 (01-01-2023)

Field 01SSN
Invalid Conditions

  1. This Field is invalid if:

    1. It is not numeric,

    2. It is less than nine characters,

    3. It is all zeros or all nines.

3.12.12.96.5 (01-01-2023)

Field 01NC
Name Control/Check Digit

  1. Field 01NC is the Name Control and Check Digit Field.

  2. Name Control: This Field is located in the Entity Section of the return.

  3. Check Digit: This Field is also a four position Field. There must be blanks in the first two positions and a letter of the alphabet (other than E, G or M) in the third and fourth positions.

3.12.12.96.6 (01-01-2023)

Field 01NC
Invalid Conditions

  1. This Field is invalid if:

    1. For Name Control, the first position is not alpha or numeric, the 2nd, 3rd or 4th position is not an alpha, numeric, hyphen, ampersand or blank, and there are any intervening blanks between characters.

    2. For Check Digit, the first two positions are not blank and a letter of the alphabet (other than E, G or M) in the third and fourth positions is not present.

3.12.12.96.7 (01-01-2023)

Field 01NC
Correction Procedures

  1. Check Field 01NC with the return. Correct any coding or transcription errors. Check Digits have priority over the Name Control. The method for determining the correct Name Control is shown in Document 7071, Name Control Job Aid, and (2) through (6) below.

    1. If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB, or INOLES to secure the Name Control. If unable to secure the Name Control, SSPND 320.

    2. If IDRS is not available, SSPND 351.

  2. The name control should be the first four characters of the name as follows:

    1. If the organization is an individual, edit the first four characters of the last name of the individual, trustee, beneficiary, or decedent.

3.12.12.96.8 (01-01-2023)

Field 01CCC
Computer Condition Codes

  1. Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from the center portion of the return below the entity section. See Exhibit 3.12.12-17 for a description of the codes and their uses.

3.12.12.96.9 (01-01-2023)

Field 01CCC
Invalid Conditions

  1. This Field is invalid if:

    1. The entry is other than blank, "D " , "G" , "R" , "W" , "X" , "3" or "7" ,

    2. CCC "7" is present with both CCCs "D" and "R" .

3.12.12.96.10 (01-01-2023)

Field 01CCC
Correction Procedures

  1. Compare the entry on the screen to the entry on the return. Correct any coding or transcription errors.

  2. If the codes were entered correctly, refer to the return and See Exhibit 3.12.12-17 to determine which codes are necessary.

  3. If CCCs "7" , "D" , and "R" are all present, determine the correct CCCs:

    1. If CCC "7" is correct delete the "R" and "D" .

    2. If CCC "7" is not correct, delete CCC "7" .

3.12.12.96.11 (01-01-2023)

Field 01RCD
Received Date

  1. Field 01RCD is the Received Date. It is YYYYMMDD format. This Field is required and is transcribed from the date stamp on page one of the return.

3.12.12.96.12 (01-01-2023)

Field 01RCD
Invalid Conditions

  1. This Field is invalid if it is:

    1. Not present,

    2. Not in YYYYMMDD format,

    3. Later than the current processing date,

    4. Not within the valid year, month, day range,

    5. Prior to the ADP date of 197001 for Form 4720-A.

3.12.12.96.13 (01-01-2023)

Field 01RCD
Correction Procedures

  1. Compare Field 01RCD with the received date stamp on the return. Correct any coding or transcription errors.

  2. If the Received Date stamp is "invalid" (I.E. 20110115 in lieu of 20120115), correct accordingly.

  3. If the filer indicates on the return or an attachment that an unsuccessful attempt was made to timely file electronically, enter a timely received date.

  4. Determine the received date in the following priority when it is required and there is no valid date stamp or handwritten received date:

    Note:

    If an envelope is not attached use the postmark date stamped on the face of the return.

    1. The envelope postmark or delivery shipment date.

      Note:

      If a date is stamped, the priority list would not be needed; however, if there is more than one received date stamped on the document, the proper date would depend whether the document was properly addressed. If the document is properly addressed but the Service misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used.

    2. Service Center Automated Mail Processing System (SCAMPS) digital date

    3. The Revenue Agent/Officer's signature date

    4. The signature date

    5. The Julian in the DLN, minus 10 days

    Note:

    Use signature date only if the signature date is within the current processing year.

    Caution:

    The≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡from the Return Due Date (RDD), regardless of Saturday, Sunday or holiday extension dates.

3.12.12.96.14 (01-01-2023)

Field 01COR
Correspondence Indicator

  1. Field 01COR, Correspondence Indicator , is located on Dotted Portion of Part I, Line 1.

3.12.12.96.15 (01-01-2023)

Field 01COR
Invalid Conditions

  1. This Field is invalid if other than "11" , "12" , "13" , "14" , or blank.

3.12.12.96.16 (01-01-2023)

Field 01COR
Correction Procedures

  1. Refer to Line 4 of the Edit Sheet to determine the correct code. Correct any coding or transcription errors.

  2. Refer to the return and any attached correspondence to determine the correct code. Correct Correspondence Indicators are:

    1. 11—Reply with all information— Use when the taxpayer's response to our first request is complete; all of the information we requested is provided. (Enter the CRD if after the RDD.)

    2. 12—Reply with some information— Use when the taxpayer provides some of the information we requested.. (Enter CCC "3" .)

    3. 13—Reply with no information— Use when the taxpayer responds but gives us the information we requested. (Enter CCC "3" .)

    4. 14—No Reply—Use when the taxpayer does not respond, Enter CCC "3" .)

3.12.12.96.17 (01-01-2023)

Field 01CRD
Correspondence Received Date

  1. Field 01CRD, Correspondence Received Date, is in Year, Month, Day (YYYYMMDD) format.

  2. Field 01CRD is located on the Dotted Portion of Part I, Line 2. It is used when correspondence was initiated. The entry reflects the date a complete reply was received.

3.12.12.96.18 (01-01-2023)

Field 01CRD
Invalid Conditions

  1. This Field is invalid if:

    1. It is not numeric or blank,

    2. It is not in YYYYMMDD format,

    3. It is not in valid century, year, month, day range.

3.12.12.96.19 (01-01-2023)

Field 01CRD
Correction Procedures

  1. Refer to the Dotted Portion of Part I, Line 2 to determine the correct date. Correct any coding or transcription errors.

  2. Refer to the return and any attached correspondence to determine the correct date.

3.12.12.96.20 (01-01-2023)

Field 01CAF
CAF Indicator

  1. Field 01CAF, CAF Indicator, is no longer edited by Document Perfection. If this Field displays, delete the entry.

3.12.12.96.21 (01-01-2023)

Field 01ORG
Organization Code

  1. Field 01ORG, Organization Code , is transcribed based on the type of annual return box checked. This Field is used to identify the type of organization filing the return.

3.12.12.96.22 (01-01-2023)

Field 01ORG
Invalid Conditions

  1. This Field is invalid if other than "1" , "2" , "3" or "4" .

3.12.12.96.23 (01-01-2023)

Field 01ORG
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If necessary, refer to the return to determine the correct code. Valid codes are:

    IF RETURN SHOWS: CODE
    Blank
    Form 990-PF Filer 1
    Form 990 or 990-EZ Filer 2
    Form 5227 Filer 3
    Other 4

  3. If blank leave it blank. Blank is valid.

3.12.12.96.24 (01-01-2023)

Field 01ADC
Audit Code

  1. Field 01ADC, Audit Code, is located on The Dotted Line Question A.

3.12.12.96.25 (01-01-2023)

Field 01ADC
Invalid Conditions

  1. This Field is invalid if other than "3" , "4" , "5" , or blank.

3.12.12.96.26 (01-01-2023)

Field 01ADC
Correction Procedures

  1. Refer to Dotted Line Question A to determine the correct code. Correct any coding or transcription errors.

  2. If the Field is other than specified: Determine the correct code and enter it in Field 01ADC.

  3. Audit Code Priority: If more than one Audit Code condition is present, the Audit Code with the lowest number takes precedence.

  4. See IRM 3.12.12.2.4 for a list of valid Audit Codes.

3.12.12.96.27 (01-01-2023)

Field 01PIC
Penalty and Interest Code

  1. Field 01PIC is the Penalty and Interest Code. It is located on the Dotted Line, Part I , Line 3.

  2. Valid Penalty and Interest Codes are:

    • Blank—normal penalty and interest

    • Code 1—there is precomputed penalty and/or interest on the return and the Received Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.12.96.28 (01-01-2023)

Field 01PIC
Invalid Conditions

  1. This Field is invalid if other than blank or 1.

3.12.12.96.29 (01-01-2023)

Field 01PIC
Correction Procedures

  1. Correct the Penalty and Interest Code Field if:

    1. It is other than "1" .

    2. There is precomputed penalty and/or interest on the return and the correct Received Date (Field 01RCD) is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ after the Return Due Date.

    Note: CCC "R" must also be present in Field 01CCC (Computer Condition Codes) if Field 01PIC is correct and if precomputed interest, but not precomputed penalty, is on the return.

  2. Delete the Penalty and Interest Code Field if:

    1. There is no precomputed penalty and/or interest on the return or

    2. The correct Received Date (Field 01RCD) is either before the Return Due Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.12.96.30 (01-01-2023)

Field 01SIG
Signature Code

  1. Field 01SIG indicates whether the return was signed by the Officer or Trustee of the organization. It is located to the right margin of the signature line.

3.12.12.96.31 (01-01-2023)

Field 01SIG
Invalid Conditions

  1. This Field is invalid if not a 1 or a 3.

3.12.12.96.32 (01-01-2023)

Field 01SIG
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If the return was signed by an Officer or Trustee the code should be a 1 for present.

  3. If an Officer or Trustee didn't sign the return the code should be a 3 for not present.

3.12.12.96.33 (01-01-2023)

Field 01PRE
Preparation Indicator

  1. Field 01PRE, Preparation Indicator , is transcribed from the right margin of the Preparers PTIN box.

3.12.12.96.34 (01-01-2023)

Field 01PRE
Invalid Conditions

  1. This Field is invalid if other than "1" or blank.

3.12.12.96.35 (01-01-2023)

Field 01PRE
Correction Procedures

  1. Refer to the signature area to determine the correct code. Correct any coding or transcription errors. Correct codes are:

    1. Blank—If the signature or name of the preparer is not present.

    2. 1—If the signature, name of the preparer, or firm name is present.

      Note:

      A paid preparer may sign the original return by rubber stamp, mechanical device, or computer software.

3.12.12.96.36 (01-01-2023)

Field 01PSN
Preparer PTIN

  1. Field 01PSN , Tax Preparer PTIN, is transcribed from the preparer PTIN box in the signature portion of the return on Page 9.

  2. The entries are any combination of numerics except all "zeros" or all " nines" . The first character may be a " P" .

3.12.12.96.37 (01-01-2023)

Field 01PSN
Invalid Conditions/
Correction Procedures

  1. Field 01PSN is invalid if the first position is other than numeric or "P" .

  2. Field 01PSN is invalid if the Field is all zeroes or all nines or the first position is "P" and the remaining positions are all zeroes or all nines.

  3. Field 01PSN is invalid if other than the first position is not numerics.

  4. Delete the Field. Do not attempt to correct the Field.

3.12.12.96.38 (01-01-2023)

Field 01PEN
Preparer EIN

  1. Field 01PEN, Tax Preparer EIN, is transcribed from the preparer EIN box in the signature portion of the return on Page 9.

  2. The entries are any combination of numerics except all "zeros" or all " nines" . The first character may be a " P" .

3.12.12.96.39 (01-01-2023)

Field 01PEN
Invalid Conditions/
Correction Procedures

  1. Field 01PEN is invalid if the Field is all zeros or all nines.

  2. Field 01PEN is invalid if it is not all numerics.

  3. Delete the Field. Do not attempt to correct the Field.

3.12.12.96.40 (01-01-2023)

Field 01PTN
Preparer Telephone Number

  1. Field 01PTN Preparer Telephone Number is transcribed from the Preparer Block form Page 9, Form 4720, Preparers Phone Number.

3.12.12.96.41 (01-01-2023)

Field 01PTN
Invalid Conditions/
Correction Procedures

  1. This Field is invalid if not 10 digits, all numeric.

  2. If less than 10 digits or unable to determine the correct phone number, Delete Field 01PTN.

3.12.12.97 (01-01-2023)

Section 02
4720 Part I

  1. Listed below are the Fields contained in Section 02 showing the Field designator, title, location on the return, and maximum length:

    Field Field Title Location Max Length
    021 Tax on Undistributed Income Part I, Line 1 15
    022 Tax on Excess Business Holdings Part I, Line 2 15
    023 Tax on Investments that Jeopardize Part I, Line 3 15
    024 Tax on Taxable Expenditures Part I, Line 4 15
    025 Tax on Political Expenditures Part I, Line 5 15
    026 Tax on Excess Lobbying Expenditures Part I, Line 6 15
    027 Tax on Disqualifying Lobbying Expenditures Part I, Line 7 15
    028 Tax on Premiums Paid... Contracts Part I, Line 8 15
    029 Tax on Entering Prohibited Tax Shelter Transactions Part I, Line 9 15
    0210 Tax on Taxable Distributions Part I, Line 10 15
    0211 Tax on Unrelated Business Taxable Income Part I, Line 11 15
    0212 Tax on SCH M Part I Line 2 501(r)(3) Part I, Line 12 15
    0213 Tax on Excess Executive Compensation Part I, Line 13 15
    0214 Tax on Private Colleges and Universities Part I, Line 14 15
    0215 Total Tax Part I Part I, Line 15 15

3.12.12.97.1 (01-01-2023)

Section 03
4720 Part II

  1. The chart below shows the Fields for Section 03 including Field Designator, title, location on return, and number of positions. Section 03 Fields are variable length, dollars and cents.

    Field TITLE LOCATION MAX LENGTH
    03EIN Organization EIN Form 4720, Part II, Column (b) 9
    031 Tax on Self Dealing Form 4720, Part II, Line 1 15
    032 Tax on Investments that Jeopardize Form 4720, Part II, Line 2 15
    033 Tax on Taxable Expenditures Form 4720, Part II, Line 3 15
    034 Tax on Political Expenditures Form 4720, Part II, Line 4 15
    035 Tax on Disqualifying Lobbying Expenditures Form 4720, Part II, Line 5 15
    036 Tax on Excess Benefits Form 4720, Part II, Line 6 15
    037 Tax on Prohibited Transactions Form 4720, Part II, Line 7 15
    038 Tax on Taxable Distributions Form 4720, Part II, Line 8 15
    039 Tax on Prohibited Benefits Form 4720, Part II, Line 9 15
    0310 Total Tax Self Dealer Form 4720, Part II, Line 10 15
    031B Part III Total Tax Form 4720 Part III, Line 1 15
           
    033B Total Payments Part III Line 2 15
    03B/R Balance Due/Overpayment Part II-B Line 4 15
           
    03G1 Excess Grassroots Expenditures Form 4720, Schedule G, Line 1 15
    03G2 Excess of Lobbying Expenditures Form 4720, Schedule G, Line 2 15
    03G4 Excess Lobbying Expenditures-Tax Form 4720, Schedule G, Line 4 15

  2. This section is required, and there should be an amount in at least one of the Fields unless one of the following conditions is present:

    • Field 01CCC Computer Condition Codes, contains CCC "G" or

    • Field 01ADC Audit Code, contains "4" .

3.12.12.97.2 (01-01-2023)

Section 03
Form 4720
Invalid Conditions/
Correction Procedures

  1. Section 03 will be identified as extraneous if this section is present, and Audit Code "4" is present in Field 01ADC.

    1. If "Substitute for Return Prepared by EO" is written across the top of the return, delete Section 03.

    2. If the Audit Code is correct, delete Section 03.

    3. If the Audit Code was entered in error, delete the entry in Field 01ADC.

  2. Section 03 will display as a Missing Section if Audit Code "4" is missing and Section 03 is blank.

    • If Section 03 cannot be perfected from the return, enter Audit Code "4" in Field 01ADC. Do not delete Section 03.

  3. .

    1. Research to determine the taxpayers filing requirement and change Field ORG if necessary.

    2. If research shows Field 0ORG is not correct, enter the correct code in Field 01ORG.

3.12.12.97.3 (01-01-2024)

Form 4720
Math/Consistency Errors Priority IV

  1. A priority IV error will display whenever the contents of one Field is inconsistent with another Field or when the math computation is incorrect.

  2. These errors will be assigned a specific Error Code and will be displayed in ascending Error Code order.

  3. The screen display will show the error code assigned and all Fields needed to make the necessary correction.

  4. The Field labeled "CL" will be displayed, for the entry of a Clear Field on records where the possibility that a change or correction may not be needed. All coding and transcription errors must be corrected and all IRM procedures must be applied before entering a "C" in this Field.

  5. All errors must be resolved by either:

    1. Correcting the error or,

    2. Entering a Clear Field or,

    3. Suspending the document (SSPND) with the appropriate Action Code.

      Note:

      Prior to corresponding for any missing information a check of the Status Code on INOLE must be made. If another error comes up, after enterin CCC, R, V and 3 SSPND 351 to Rejects.

3.12.12.97.4 (01-01-2023)

Error Code 001

  1. Error Code 001 displayed Fields are:

    01TXP Tax Period
    01CCC Computer Condition Code
    01RCD Received Date
    01RDD> Return Due Date (Generated)

3.12.12.97.5 (01-01-2023)

Error Code 001
Invalid Conditions

  1. Error Code 001 will generate when any of the following conditions is present:

    • Computer Condition Code "G" is Not Present – The processing date is equal to or more than 2 years and 10 months after the Return Due Date or Received Date (whichever is later) and CCC "W" is not present.

    • Computer Condition Code "G" is Present – The processing date is equal to or more than 2 years and 10 months after the Return Due Date and CCC "W" is not present.

    • On any return, the process date is less than two years after the Return Due Date and CCC "W" is present.

3.12.12.97.5.1 (01-01-2023)
Error Code 001
Correction Procedures

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

  2. Do not send the following returns to Statute Control for clearance. Instead, enter "W" in Field 01CCC and on the return and continue processing:

    • any return secured by Compliance (i.e., 6020(b))

    • any return with a TC 59X

    • any return that is a Substitute for Return prepared by Examination ("SFR" in the margin) with document 13133 ( Expedite Processing Cycle) attached.

  3. Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.

    If... Then...
    Field 01RCD is blank, 1. Enter the Received Date in Field 01RCD. Use the earliest date if multiple Received Dates are present.
    2. Determine the Received Date using the following priority:

    1. Stamped or hand written Received Date on the return.

    2. Service Center Automated Mail Processing System (SCAMPS) digital date

    3. Earliest legible postmark date of the U.S. Post Office or a Private Delivery Service.

    4. Revenue Agent/Officer or other IRS officials’ signature date.

    5. Signature date, if within the current year (unless other information indicates signature date is invalid).

    6. DLN Julian Date minus 10 days.
    CCC "W" was entered incorrectly, Delete CCC "W" from Field 01CCC.
    The return has a stamp that indicates a previous clearance by Statute Control within the last ninety days, Enter CCC "W" in Field 01CCC and on the return.

    Note:

    Do not send the return to Statute Control.
    The return is not stamped by Statute Control within the last ninety days, 1. SSPND 310.
    2. Prepare Form 4227 to route to Statute Control.
3.12.12.97.5.2 (01-01-2023)
Error Code 001
Rejects Correction
Procedures

  1. When Statute Control returns the cleared document, enter CCC "W" in Field 01CCC and continue processing.

  2. Statue Control request the record to be voided to them, RJECT 640.

3.12.12.97.5.3 (01-01-2023)
Error Code 002

  1. Error Code 002 displayed Fields are:

    CL Clear Field
    01NC Name Control/Check Digit
    >>>> Name Control Underprint
    01TIN Taxpayer Identification Number
    01TXP Tax Period

3.12.12.97.5.4 (01-01-2023)
Error Code 002
Invalid Conditions

  1. Error Code 002 will generate when the Name Control mismatched against the National Account Profile (NAP) or the Entity Index File (EIF).

3.12.12.97.5.5 (01-01-2023)
Error Code 002
Correction Procedures

  1. Before taking any additional research steps to resolve Error Code 002, drop the cursor to the bottom of the screen and transmit. This will ensure that any prior changes to the Name Control have posted to the NAP. If Error Code 002 reappears, continue with the remainder of the correction procedures.

  2. When corrections are made to Field 01NC or Field 01TIN, the computer will validate the entries with the NAP and reset the OLE indicators as appropriate upon transmitting the ERS screen.

  3. Correct all misplaced entries, coding and transcription errors.

  4. Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.

  5. If Field 01NC and the Name Control on the return or attachments are the same but differ from the underprint in Field 01NC, research INOLES to determine the correct Name.

    If... Then...
    The Name Control on the return or attachment matches the Name Control on INOLES, Bring up the Underprint
    The Name on INOLES is different from the Name on the return or attachment, Research NAMEB/NAMEE for a new TIN.

  6. If a new EIN is located, verify the Name Control using CC INOLES.

    If... Then...
    The Name on INOLES agrees with the Name on the return or attachment, 1. Ensure that the entity information matches the return.
    2. Overlay Field 01TIN with the new EIN from NAMEB/NAMEE. When the TIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return.
    Note: Do not send Letter 3875-C if:
    * Three digits or less of the TIN are transposed, different, or missing.
    * When CC INOLES indicates the account has been merged to or merged from, or
    * An SSN is used on a return and research has determined there is no entity on Master File when the number is in TIN format.
    Multiple TINs are located, 1. SSPND 320 to Entity Control.
    2. Prepare Form 4227 with the notation "MULTIPLE TINS" .
    INOLES indicates a "Merge To" (MT) TIN, Research the "MT" TIN on INOLES.
    The "MT" TIN matches the entity on the return or attachments, Enter the "MT" TIN in Field 01TIN.
    The "MT" TIN does not match the entity on the return or attachments, SSPND 320 to Entity Control.

  7. If the Name on the return or attachment does not agree with the Name on INOLES or there is an indication of a name change, research ENMOD for a new name.

    If... Then...
    The Name on ENMOD agrees with the Name on the return, Enter "C" in the Clear Code Field.
    The Name Control on ENMOD or INOLES does not agree with the Name Control on the return or attachment, 1. SSPND 320 to route the return to Entity.
    2. Attach Form 4227 with the notation "NO RECORD" .

  8. If the Name change has not been made, research ENMOD for a pending TC 013.

    If... Then...
    A pending TC 013 is present, Enter "C" in the Clear Code Field.
    A pending TC 013 is not present, 1. SSPND 320 to route to Entity.
    2 Attach Form 4227 with the notation "REQUEST NAME CHANGE (TC 013)" .

3.12.12.97.5.6 (01-01-2023)
Error Code 003

  1. Error Code 003 displayed Fields are:

    01NC Name Control/Check Digit
    01TIN Taxpayer Identification Number

3.12.12.97.5.7 (01-01-2023)
Error Code 003
Invalid Conditions

  1. Error Code 003 will generate when any of the following conditions is present:

    • The Check Digit is present but is not valid for the TIN.

    • The first two positions of the Field are not blank and the last positions is not alphabetic.

3.12.12.97.5.8 (01-01-2023)
Error Code 003
Correction Procedures

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

  2. Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.

    If... Then...
    The check digit in Field 01NC does not match the return or is not legible, Enter the Name Control from the return in Field 01NC.
    The SSN on the return is not legible, Research NAMEB/NAMEE for correct SSN.

  3. Compare the EIN from NAMEB/NAMEE to the TIN on the return.

    If... Then...
    Research INOLE. The SSN on the return matches the SSN on NAMEB/NAMEE, (Check INOLE to be sure it's valid before entering the) Name Control from NAMEB/NAMEE in Field 01NC.
    Research indicates a different SSN Verify the SSN and name on INOLES.
    Name on INOLES matches the name on the return, 1. Overlay Field 01SSN with the SSN from INOLES.
    2. Issue Letter 3875-C as a non-suspense letter to the address on the return. Continue processing the return.
    Note: Do not send Letter 3875-C if:
    * Three digits or less of the TIN are transposed, different, or missing.
    * When CC INOLES indicates the account has been merged to or merged from another Tax Period or SSN.
    Unable to locate an SSN or more than one SSN is located, 1. SSPND 320 to Entity.
    Prepare Form 4227 with notation "NO RECORD OF SSN" or "MULTIPLE SSNs" .

  4. If IDRS is not available, SSPND 351.

3.12.12.97.5.9 (01-01-2023)
Error Code 004

  1. Error Code 004 displayed Fields are:

    CL Clear Field
    01NC Name Control/Check Digit
    >>>> Name Control Underprint
    01TIN Taxpayer Identification Number

3.12.12.97.5.10 (01-01-2023)
Error Code 004
Invalid Conditions

  1. Error Code 004 will generate when any of the following conditions is present:

    • The TIN was not present at the master file (NAP).

    • The Entity Index File (EIF) and the NAP were not accessed or were not operational, causing a blank underprint in Field 01NC.

3.12.12.97.5.11 (01-01-2023)
Error Code 004
Correction Procedures

  1. Before taking any additional research steps to resolve Error Code 004, drop to the bottom of screen and transmit. This will ensure that any prior changes to the Name Control/SSN have posted to the NAP. If Error Code 004 reappears, continue with the remainder of the correction procedures.

  2. When corrections are made to Field 01NC or Field 01TIN, the computer will validate the entries with the NAP and reset the OLE indicators as appropriate upon transmitting the ERS screen.

  3. Correct all misplaced entries, coding and transcription errors.

  4. Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.

  5. If Field 01NC and the Name Control on the return or attachments are the same but differ from the underprint in Field 01NC, research INOLES to determine the correct Name.

    If... Then...
    The Name control on the return or attachment matches the Name control on INOLES, Bring up the underprint.
    The Name on INOLES is different from the Name on the return or attachment, Research NAMEB/NAMEE for a new TIN.

  6. If a new EIN is located, verify the Name Control using CC INOLES.

    If... Then...
    The Name on INOLES agrees with the Name on the return or attachment, 1. Ensure that the entity information matches the return.
    2. Overlay Field 01TIN with the new TIN from NAMEB/NAMEE. When the TIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return.
    Note: Do not send Letter 3875-C if:
    * Three digits or less of the TIN are transposed, different, or missing.
    * When CC INOLES indicates the account has been merged to or merged from, or
    * An EIN is used on a return and research has determined there is no entity on Master File when the number is in SSN format.
    Multiple TINs are located, 1. SSPND 320 to Entity Control.
    2. Prepare Form 4227 with the notation "MULTIPLE TINs" .
    INOLES indicates a "Merge To" (MT) TIN, Research the "MT" TIN on INOLES.
    The "MT" TIN matches the entity on the return or attachments, Enter the "MT" TIN in Field 01TIN.
    The "MT" TIN does not match the entity on the return or attachments, SSPND 320 to Entity Control.

  7. If the Name on the return or attachment does not agree with the Name on INOLES or there is an indication of a name change, research ENMOD for a new name.

    If... Then...
    The Name on ENMOD agrees with the Name on the return, Enter "C" in the Clear Code Field.
    The Name Control on ENMOD or INOLES does not agree with the Name Control on the return or attachment, 1. SSPND 320 to route the return to Entity.
    2. Attach Form 4227 with the notation "NO RECORD" .

  8. If the Name change has not been made, research ENMOD for a pending TC 013.

    If... Then...
    A pending TC 013 is present, Enter "C" in the Clear Code Field.
    A pending TC 013 is not present, 1. SSPND 320 to route to Entity.
    2 Attach Form 4227 with the notation "REQUEST NAME CHANGE (TC 013)" .

3.12.12.97.5.12 (01-01-2023)
Error Code 007

  1. Error Code 007 displayed Fields are:

    01TXP Tax Period
    01RCD Received Date
    01CCC Computer Condition Code

3.12.12.97.5.13 (01-01-2023)
Error Code 007
Invalid Conditions

  1. Error Code 007 will generate when the Received Date is earlier than the first day of the Tax Period.

3.12.12.97.5.14 (01-01-2023)
Error Code 007
Correction Procedures

  1. Correct all misplaced entries, coding or transcription errors.

  2. Compare the displayed Fields with the return and attachments. If incorrect, overlay the screen with the correct information.

    If... And... Then...
    If the Received Date stamp is "invalid" (i.e. 20100315 in lieu of 20110315),   Change the Received Date to the current year and enter in Field 01RCD.
    The return is an early filed "Final" return,   1. Change the Tax Period to agree with the month before the Received Date and enter in Field 01TXP.
    2. Enter "F" in Field 01CCC.
    If the return is not an early filed "Final" return, The Tax Period ending is less than four months after the Received Date, 1. SSPND 480
    2. Prepare Form 4227 with the notation "EARLY FILED" .
    3. Change the Received Date to one day after the Tax Period Ending Date.
    The Tax Period ending date has already passed, Change the Received Date to one day after the Tax Period Ending Date.
    The Tax Period ending is more than four months after the Received Date, 1. Correspond for clarification of the tax period.
    2. SSPND .

3.12.12.97.5.15 (01-01-2023)
Error Code 010

  1. Error Code 010 displayed Fields are:

    RMIT> Remittance
    01TIN Taxpayer Identification Number
    01NC Name Control
       
    01TXP Tax Period
    01CCC Computer Condition Code
    01RCD Received Date
    01ORG Organization Code
    01ADC Audit Code
    01COR Correspondence Indicator
    01CRD Correspondence Received Date
    01CAF CAF Indicator
    01PIC Penalty Interest Code
    01SIG Signature Code
    01PRE Preparation Indicator
    01PSN Preparer
    01PEN Preparer EIN
    01PTN Preparer Telephone Number

  2. "Any Section other than 01 is present."

3.12.12.97.5.16 (01-01-2023)
Error Code 010
Invalid Conditions

  1. Error Code 010 will generate when the Computer Condition Code, CCC, "G" is present and entries other than 01EIN, 01NC, 01RCD, 01TXP or 01CCC present.

3.12.12.97.5.17 (01-01-2023)
Error Code 010
Correction Procedures

  1. Determine if CCC "G" was input correctly:

    Note:

    See IRM 3.12.38.5.17.1 for additional instructions for determining an amended return.

    If... Then...
    CCC "G" was entered correctly, 1. DLSEC to delete all sections except Section 01.
    2. Delete the invalid entries that are present in Section 01. GTSEC 01 if necessary.
    CCC "G" was entered incorrectly, 1. Enter all necessary data.
    2. Ensure that Section 01 Fields are correct.
    3. Delete the "G" in Field 01CCC.

3.12.12.97.5.18 (01-01-2023)
Error Code 011

  1. Error Code 011 displayed Fields are:

    RMIT> Remittence
    01RCD Received Date
    01CCC Computer Condition Code

  2. S03NP

3.12.12.97.5.19 (01-01-2023)
Error Code 011
Invalid Conditions

  1. No money amounts listed in Part III

3.12.12.97.5.20 (01-01-2023)
Error Code 011
Correction Procedures

  1. Correct any transcription or coding errors.

  2. If an amount is present in Section 03 GETSEC 03 and enter the amount.

  3. If no data is present Part III, check Parts I and II and enter amounts into Section 03 .

3.12.12.97.5.21 (01-01-2023)
Error Code 026

  1. Error Code 026 displayed Fields are:

    CL Clear Field
    01TIN Taxpayer Identification Number
    01TXP Tax Period
    >>>> Tax Period Computer
    01CCC Computer Condition Code
    01ADC Audit Code

3.12.12.97.5.22 (01-01-2023)
Error Code 026
Invalid Conditions

  1. The Tax Period Underprint does not agree with the month on the Entity Index File and CCC "F" or "Y" are not present.

3.12.12.97.5.23 (01-01-2023)
Error Code 026
Correction Procedures

  1. Before taking any additional research steps to resolve Error Code 026, drop the cursor to the bottom of the screen and transmit. This will ensure that any prior changes to the Accounting Period have posted to the NAP. If Error Code 026 reappears, continue with the remainder of the correction procedures.

    Note:

    If Form 1128 is attached see IRM 3.12.12.2.10.

  2. Refer to Exhibit 3.12.12-1, for Error Correction procedures.

  3. Refer to Field 01CCC instructions in IRM 3.12.12.9.5.2(3) for Final return procedures.

  4. Correct any coding or transcription errors.

3.12.12.97.5.24 (01-01-2023)
Error Code 030

  1. Error Code 030 displayed Fields are:

  2. Error Code 030 displayed Fields are:

    01TXP Tax Period
    01RCD Received Date
    01PIC Penalty Interest Code
    01RDD> Return Due Date (Generated)

3.12.12.97.5.25 (01-01-2023)
Error Code 030
Invalid Conditions

  1. If Field 01PIC is "1" and the Field 01RCD is before the Return Due Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.12.97.5.26 (01-01-2023)
Error Code 030
Correction Procedures

  1. Correct any transcription errors.

  2. Delete the Penalty and Interest Code Field if:

    1. There is precomputed penalty and/or interest on the return and

    2. Field 01RCD is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ after the Return Due Date.

  3. Delete the Penalty and Interest Code Field if:

    1. There is no precomputed penalty and/or interest on the return or

    2. Field 01RCD is either before the Return Due Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.12.97.5.27 (01-01-2023)
Error Code 034

  1. Error Code 034 displayed Fields are:

    01CCC Computer Condition Code
    01TXP Tax Period
    01RCD Received Date
    01CRD Correspondence Received Date
    01COR Correspondence Indicator
    01RDD> Return Due Date (Generated)

3.12.12.97.5.28 (01-01-2023)
Error Code 034
Invalid Conditions

  1. Field 01CRD is earlier than Field 01RCD.

  2. Field 01CRD is later than the processing date.

3.12.12.97.5.29 (01-01-2023)
Error Code 034
Correction Procedures

  1. Correct any coding or transcription errors.

  2. The Received Date will either be stamped or edited on the return. If the Received Date is missing or illegible, determine the date in the order listed in IRM 3.12.12.31.6.2(3).

  3. A CRD will be determined from the date the complete reply was received in the processing center.

    1. Refer to the return for the CRD. It is edited on the Edit Sheet, Line 8.

    2. This can be verified by checking the stamped Received Date on the correspondence attached to return.

    3. If more than one Correspondence Received Date is present, use the earliest date.

  4. If "No Reply, or an incomplete reply is received" , enter CCC "3" in Field 01CCC and delete Field 01CRD.

3.12.12.97.5.30 (01-01-2023)
Error Code 073

  1. Error Code 073 displayed Fields are:

    01CCC Computer Condition Codes
    01CRD Correspondence Received Date
    01COR Correspondence Indicator

3.12.12.97.5.31 (01-01-2023)
Error Code 073
Invalid Conditions

  1. Field 01CCC is "3" and Field 01CRD is present.

3.12.12.97.5.32 (01-01-2023)
Error Code 073
Correction Procedures

  1. Correct any coding and transcription errors.

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

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

3.12.12.97.5.33 (01-01-2023)
Error Code 100

  1. Error Code 100 displayed Fields are:

    S02 Section 02
    S03 Section 03
    01ADC Audit Code
       
    01CCC Computer Condition Code
3.12.12.97.5.34 (01-01-2023)
Error Code 100
Invalid Conditions

  1. Audit Code does not equal 4 and Section 03 is not present.

  2. If Tax Period is prior to 198812 and Field 01ORG is not present and the return is not an amended.

  3. If Tax Period is prior to 200608 and Tax on Prohibited Transactions or Tax on Prohibited Benefits is present.

3.12.12.97.5.35 (01-01-2023)
Error Code 100
Correction Procedures

  1. Correct any coding or transcription errors.

  2. If Audit Code 4 is not present and there are no entries in Section 03, correspond for Section 03 amount(s).

  3. If Field 01ORG is not present research for correct ORG Code.

  4. If Tax Period is prior to 200608, delete Fields 03LJ and 03LK.

3.12.12.97.5.36 (01-01-2023)
Error Code 108

  1. Error Code 108 displayed Fields are:

    031 Tax on Self Dealing
    032 Tax on Investments
    033 Tax on Expenditures
    034 Tax on Political Expenditures
    035 Tax on Disqualified Lobbying
    036 Tax on Excess Benefits
    037 Tax on Prohibited Tax Shelters
    038 Tax on Taxable Distributions
    039 Tax on Prohibited Benefits
    0310 Total Part II
    031B Total Tax
    >>>> Total Tax Generated Amount
    033B Total Payments
       
3.12.12.97.5.37 (01-01-2023)
Error Code 108
Invalid Conditions

  1. Total Tax Generated amount does not match filers Total Tax amount within ≡ ≡ ≡ ≡ ≡ ≡.

  2. Total Payments amount Generated does not match the filers Balance Due/Overpayment amount within ≡ ≡ ≡ ≡ ≡.

3.12.12.97.5.38 (01-01-2023)
Error Code 108
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Correct any errors the filer made in adding the figures for Total Tax and Total Payments amounts.

  3. If the filers figures don't match the generated amounts, use the generated amounts and send the appropriate TPNC.

3.12.12.97.5.39 (01-01-2023)
Error Code 110

  1. Error Code 110 displayed Fields are:

    0215 Total Part I
    033B Total Payments
       
    03B/R Balance Due/Overpayment
    >>>> Balance Due/Overpayment Generated Amount
3.12.12.97.5.40 (01-01-2023)
Error Code 110
Invalid Conditions

  1. Field 03B/R does not equal Field 0215 or Field 033B within ≡ ≡ ≡ ≡ ≡ ≡.

3.12.12.97.5.41 (01-01-2023)
Error Code 110
Correction Procedures

  1. Correct any coding or transcription errors.

  2. Correct any errors the filer made in computing Field 03B/R.

  3. If the filers figures don't match the generated amounts, use the generated amounts and send the appropriate TPNC.

3.12.12.97.5.42 (01-01-2023)
Error Code 200

  1. Error Code 200 displayed Fields are:

    01CCC Computer Condition Code
    01ADC Audit Code
    01ORG Organization Code
3.12.12.97.5.43 (01-01-2023)
Error Code 200
Invalid Conditions

  1. Field 01ORG is blank or missing.

3.12.12.97.5.44 (01-01-2023)
Error Code 200
Correction Procedures

  1. Correct 01ORG based on the box checked in entity portion of the Form 4720.

    • 1 = Form 990PF

    • 2 = Form 99*0 and 990EZ

    • 3 = Form 5227

    • 4 = Other

3.12.12.97.5.45 (01-01-2023)
Error Code 201

  1. Error Code 201 displayed Fields are:

    01CCC Computer Condition Code
    01TXP Audit Code
    01ORG Organization Code
    038 Total Tax Taxable Distributions
    039 Total Tax Prohibited Benefits
3.12.12.97.5.46 (01-01-2023)
Error Code 201
Invalid Conditions

  1. Tax Period is prior to 198812 and Field 01ORG is not present and the return is not an Amended return.

  2. Tax Period is prior to 200608 and Field 038 or 039 are present.

3.12.12.97.5.47 (01-01-2023)
Error Code 201
Correction Procedures

  1. If amount is present on Field 038 or 039 and Tax Period is prior to 200608, correct the Tax Period.

3.12.12.97.5.48 (01-01-2023)
Error Code 202

  1. Error Code 202 displayed Fields are:

    01CCC Computer Condition Code
    01TXP Audit Code
    01ORG Organization Code
    027 Tax on Disqualifying Lobbying Expenditures
    0211 Tax on Charitable Unrelated Business Taxable Income
3.12.12.97.5.49 (01-01-2023)
Error Code 202
Invalid Conditions

  1. Field 01ORG is “1”, Field 027 and 0211 must be blank or zero.

3.12.12.97.5.50 (01-01-2023)
Error Code 202
Correction Procedures

  1. If an amount is in Field 027 and 0211 and 01ORG is not 2, change the 01ORG to 2.

3.12.12.97.5.51 (01-01-2023)
Error Code 203

  1. Error Code 203 displayed Fields are:

    01CCC Computer Condition Code
    01ADC Audit Code
    01ORG Organization Code
    021 Tax on Undistributed Income
    023 Tax on Investments that Jeopardize
    024 Tax on Taxable Expenditures
    0211 Tax on Charitable Unrelated Business Taxable Income
3.12.12.97.5.52 (01-01-2023)
Error Code 203
Invalid Conditions

  1. Field 01ORG contains a “2”, Fields 021, 023, 024, or 0211, must be blank or zero.

3.12.12.97.5.53 (01-01-2023)
Error Code 203
Correction Procedures

  1. If an amount is present in Fields 021, 023, 024, 0211 or 0213 and 01ORG is not “1” change the 01ORG to “01”.

3.12.12.97.5.54 (01-01-2023)
Error Code 204

  1. Error Code 204 displayed Fields are:

    01CCC Computer Condition Code
    01ADC Audit Code
    01ORG Organization Code
    021 Tax on Undistributed Income
    025 Tax on Political Expenditures
    026 Tax on Excess Lobbying Expenditures
    027 Tax on Disqualifying Lobbying Expenditures
    029 Tax on being a Party to Prohibited Tax Shelter
    0210 Tax on Taxable Distributions
    0212 Tax on SCH M Part I, Line 2 501(r)(3)
    0213 Tax on Excess Executive Compensation
    0214 Tax on Private Colleges and Universities
3.12.12.97.5.55 (01-01-2023)
Error Code 204
Invalid Conditions

  1. Field 01ORG contains a “3”, Fields 021, 025, 026, 027, 029, 0210, 0212, 0213 or 0214 greater than zero error out.

3.12.12.97.5.56 (01-01-2023)
Error Code 204
Correction Procedures

  1. Field 01ORG contains a “3”, Fields 021, 025, 026, 027, 029, 0210, 0212, 0213 or 0214 greater than zero. Change the 01ORG to a “2”.

3.12.12.97.5.57 (01-01-2023)
Error Code 205

  1. Error Code 205 displayed Fields are:

    01CCC Computer Condition Code
    01ADC Audit Code
    01ORG Organization Code
    031 Tax on self-dealing
    032 Tax on Investments that Jeopardize
    033 Tax on Taxable Expenditures
    034 Tax on Political Expenditures
    035 Tax on Disqualifying Lobbying Expenditures
    036 Tax on Excess benefit transactions
    037 Tax on being a Party to Prohibited Tax Shelter Transactions
    038 Tax Taxable Distributions
    039 Tax on prohibited benefits
    0310 Part II Total Tax
3.12.12.97.5.58 (01-01-2023)
Error Code 205
Invalid Conditions

  1. Field 01ORG equals “1” or “2” or “3”.

3.12.12.97.5.59 (01-01-2023)
Error Code 205
Correction Procedures

  1. Field 01ORG contains a ”1” or “2” or 3”, Fields 031, 032, 033, 034, 035, 036, 037, 038, 039 or 0310 greater than zero. Change the 01ORG to a “4”

3.12.12.97.5.60 (01-01-2023)
Error Code 206

  1. Error Code 206 displayed Fields are:

    01CCC Computer Condition Code
    01ADC Audit Code
    01ORG Organization Code
    031 Tax on Self-Dealing
    032 Tax on Investments that Jeopardize
    033 Tax Taxable Expenditures
    034 Tax Political Expenditures
    035 Tax Disqualifying Expenditures
    036 Total Tax Excess Benefit
    037 Total Tax on Prohibited Transactions
    038 Total Tax Taxable Distributions
    039 Total Tax Prohibited Benefits
    0310 Total Tax Self Dealer
3.12.12.97.5.61 (01-01-2023)
Error Code 206
Invalid Conditions

  1. If 01ORG equal “4” then Fields 021, 022, 023, 024, 025, 026, 027, 028, 029, 0210, 0211, 0212, 0213, 0214 and 0215 must be blank or zero.

3.12.12.97.5.62 (01-01-2023)
Error Code 206
Correction Procedures

  1. Correct 01ORG to a “1”, “2” or“ “ 3”

3.12.12.97.5.63 (01-01-2023)
Error Code 207

  1. Error Code 207 displayed Fields are:

    01CCC Computer Condition Code
    01ADC Audit Code
    01ORG Organization Code
    031 Tax on Self-Dealing
    S02DP  
3.12.12.97.5.64 (01-01-2023)
Error Code 207
Invalid Conditions

  1. If 01ORG equals a “4” and amounts in section 2 are greater than zero.

3.12.12.97.5.65 (01-01-2023)
Error Code 207
Correction Procedures

  1. Correct 01ORG to “1”, “2” or “3”

3.12.12.97.5.66 (01-01-2023)
Error Code 208

  1. Error Code 208 displayed Fields are:

    01CCC Computer Condition Code
    01ADC Audit Code
    01ORG Organization Code
    S02DP Section 02
    S03DP Section 03
3.12.12.97.5.67 (01-01-2023)
Error Code 208
Invalid Conditions

  1. If 01ORG equals a “4” and amounts in section 2 or 3 are blank.

3.12.12.97.5.68 (01-01-2023)
Error Code 208
Correction Procedures

  1. Enter amount from Field 031 to field 033B.

3.12.12.97.5.69 (01-01-2023)
Error Code 999

  1. Error Code 999 displayed Field is:

    01TXP Tax Period

3.12.12.97.5.70 (01-01-2023)
Error Code 999
Invalid Conditions

  1. Error Code 999 will be generated for all returns that are in error status at the end of the processing year.

3.12.12.97.5.71 (01-01-2023)
Error Code 999
Correction Procedures

  1. Transmit the record.

  2. The system will re-validate the record and set validity and error codes based on the new year's program.

3.12.12.98 (01-01-2023)

Manual Computations

  1. The computer will accurately compute the tax on most returns if they have been properly filled out, edited, and transcribed.

  2. It is imperative that tax examiners be able to determine a return requiring manual computation. If the examiner fails to identify such returns, incorrect settlement with the taxpayer will result.

  3. A "manual computation" return usually requires an entry of a correct tax in the Manually Corrected Tax Field.

    Note:

    These corrections override the computer computation of Total Tax. You may, therefore, never use this Field unless and until the transcribed Total Income Tax agrees with the Total Income Tax ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ as you have computed it, and all other transcription is correct.

  4. Document Perfection is instructed to enter CCC "Y" for certain returns that have a change of accounting period on a short period return.

  5. On Form 1120-POL, Document Perfection is instructed to enter a "O" in Field 03CCC, if the return is for a principal campaign committee.

  6. Other returns will go to ERS with an underprint in the Total Tax Field. Therefore, you must examine the entire return to determine if it requires manual verification or not. Before performing the computation, everything must be present and correct in the record.

  7. Original Forms 990-PF and 1120-POL with a Tax Period before 198912 will be manually computed. Forms 990-T with a Tax Period before 199312 will also be manually computed. Compute Total Income Tax using the tax rates for the tax form and tax period involved.

  8. Document Perfection is instructed to enter CCC "Y" for returns that have a change of accounting period on a short period return.

  9. Returns that are 52-53 week filers and those that are initial or final short year need to be manually computed only when they straddle two different tax rates. For these returns as well as change of accounting period returns, the tax must be computed on the actual days or months used.

  10. If the filer indicates 965 or 965-B tax on Form 990-T and they are a fiscal filer (tax periods 201801 through 201811) a blended tax rate is needed. A manual computation will have to be done. See IRM 3.12.12. 71.47.2

3.12.12.98.1 (01-01-2023)

Rule of Two

  1. Under normal circumstances, the computer and the taxpayer agree on the computation of tax. This satisfies the Rule of Two.

  2. On most returns with true math errors, the computer and the tax examiner will agree on the computation of tax. This satisfies the Rule of Two.

  3. On a manually computed return with a true math error, the Rule of Two is not satisfied until two tax examiners arrive at the same tax computation.

3.12.12.98.1.1 (01-01-2023)
Specifically Quoted Sections

  1. When a taxpayer has quoted specific sections of the Internal Revenue Code, and the taxpayers tax computation is mathematically verified as correct, it is preferable to accept this computation than to send a taxpayer notice. If the reference is questionable, refer to your manager.

3.12.12.98.1.2 (01-01-2023)
Corrective Procedures

  1. Compute the tax using the manual computation requirements.

  2. Use the credits and additional taxes as you normally would. Compute tax from the Taxable Income through Total Tax Field. If there is no error or the amounts ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, enter the taxpayers amount in Manually Corrected Tax Field.

  3. If there is an error:

    1. Enter the correct tax in Manually Corrected Tax Field.

    2. Attach your tape with two stamps on it or two individual tapes (this applies the Rule of Two). When verifying the 5% or 3% surcharge, a tape is not required.

    3. Correct the document from the point of error.

    4. Assign applicable TPNC. See Exhibit 3.12.12-20 and Exhibit 3.12.12-22.

3.12.12.98.1.3 (01-01-2023)
Returns Requiring Manual Computation

  1. Methods Types of Return
    Proration Initial short period-two tax rates
    - Final short period-two tax rates
    - 52-53 week filers-two tax rates
    Annualization Section 806 or 1.1442, "Y" coded change of accounting period.

3.12.12.98.2 (01-01-2023)

Pro-Ration Computations

  1. On full year returns straddling different tax rates, Tax is computed by applying the applicable tax rate to the number of days in each period.

  2. On short year returns that straddle different tax rates, you must manually compute (prorate) the tax using the number of days in each period.

  3. The computer has no way of knowing the beginning date and computes for a full year from the ending date.

  4. To identify a return needing proration:

    1. Check the year portion of the Entity Section for a short period or a 52-53 week.

    2. Check the Tax Period for a year that straddles different tax rates.

    3. Check if the return is an "initial" return.

    4. Check for CCC "F" .

  5. If any of the above conditions exist, a manual computation is necessary. See Exhibit 3.12.12-29.

3.12.12.98.2.1 (01-01-2023)
Initial or Final Short Two Tax Rates

  1. for the formula for initial or final short period returns with two tax rates.

  2. Sometimes returns require short periods beginning and ending in one year. Special notice of initial and final short period filers whose tax year is all in one year is required. The computer's computation is unreliable because it is using fiscal year rates.

  3. Refer to specific form for manual computation instructions.

3.12.12.98.2.2 (01-01-2023)
52-53 Week Filers

  1. Only returns that straddle different tax rates need to be manually computed.

  2. The formula is the same as on an initial or final short FY return straddling two tax rates. See Exhibit 3.12.12-29.

  3. The Tax Period may not end more than 6 days before or 3 days after the end of the month.

    1. Taxpayer's may file 52-53 week returns. A 52-53 week tax year can end 6 days before or up to 3 days after the end of the month.

    2. If a tax year ends within 3 days after the end of the month, use the previous month in the Tax Period.

      Example:

      If the end of the tax year is May 2, 2005, the Tax Period should be 200504.

    3. If a tax year ends 6 days before the end of the month, use that month in the Tax Period.

      Example:

      If the end of the tax year is April 26, 2005, the Tax Period should be 200504

3.12.12.98.3 (01-01-2023)

Annualized Computations

  1. "Y" coded "Change of Accounting Period" returns cover a period of less than 12 months or 52 weeks. These returns are not "initial" or "final" returns.

  2. CCC "Y" must be present on all returns that have a Change of Accounting Period to update the Tax Period on Master File.

3.12.12.98.3.1 (01-01-2023)
Short Period Returns Due to Change of Accounting Period

  1. Annualized Tax with One Tax Rate: See Exhibit 3.12.12-28.

3.12.12.98.3.2 (01-01-2023)
Annualized Two Tax Rates

  1. See Exhibit 3.12.12-28 for the formula for computing annualized tax straddling two tax rates for a change of accounting period.

3.12.12.98.3.3 (01-01-2023)
Annualized Schedule D Tax

  1. See Exhibit 3.12.12-27 for the formula for computing annualized alternative tax.

3.12.12.98.3.4 (01-01-2023)
Pro-Rated Annualized Alternative (Two Tax Rates)

  1. See Exhibit 3.12.12-27 for the formula for computing annualized Schedule D (Form 1041) tax with two tax rates.

3.12.12.98.4 (01-01-2023)

Manual Verifications

  1. The information provided within this subsection will provide a breakdown of different types of manual verifications.

3.12.12.98.4.1 (01-01-2023)
Controlled Group Returns
Tax Periods Beginning After December 31, 1983

  1. For tax years beginning after 1983 (198412-198805), a corporation with Taxable Income of $1,000,000 or more is liable for the following:

    1. Regular tax, plus

    2. An additional tax equal to the lesser of 5% of its Taxable Income that exceeds $1,000,000 or $20,250.

  2. Members of a controlled group of corporations are treated as one corporation for purposes of figuring any additional tax they must pay because their Taxable Income exceeds $1,000,000.

    1. If the group is liable for the additional tax, each member must pay the tax based on the portion of the $25,000 amount it uses in each tax bracket to reduce its tax.

      Example:

      A Controlled Group consists of Corporations A, B, C, and D. Each files a separate return:

    Taxable Income
    A $500,000
    B $400,000
    C $100,000
    D $100,000
    Total Taxable Income of Controlled Group


    $1,100,000

  3. Each controlled Group is subject to the additional 5% tax since the Total Taxable Income of the Group is over $1,000,000. Each Corporation in the Controlled Group submits computation indicating the portion of the additional 5% tax liability, and how much of the additional 5% each corporation has added to its tax.

  4. The computer will not compute this additional tax for controlled groups since the taxable income of the entire group will not be transcribed. The computer will only compute the tax as if the corporations taxable income is less the $1,000,000 (e.g., without the additional 5% surtax, regardless of the amount of taxable income). However, controlled groups have been instructed to include their computations of this additional tax with their tax returns.

    1. Total Tax will underprint if the taxpayer is liable for this additional tax and the tax is included on the return.

    2. Verify the taxpayers arithmetic if the computation is attached and accept if correct (do not question the method the taxpayer uses to determine the amount of the additional 5% tax reported.)

    3. If no computation is attached, and the amount in Total Tax is greater than the underprint, then accept the taxpayers figure (unless another error affecting this amount is found. If so, correct accordingly).

    4. If the amount in Total Tax is less than the underprint, treat as a math error.

  5. Continue with normal corrective procedures.

3.12.12.98.4.2 (01-01-2023)
Controlled Group Returns
Tax Periods Beginning After June 30, 1987

  1. For tax years beginning after June 30, 1987 (198806-198811), a corporation with Taxable Income of $100,000 or more is liable for the following:

    1. Regular tax, plus

    2. An additional tax equal to the lesser of 5% of its Taxable Income that exceeds $100,000 or $11,750.

  2. Members of a controlled group of corporations are treated as one corporation for purposes of figuring any additional tax they must pay because their Taxable Income exceeds $100,000.

    1. If the group is liable for the additional tax, each member must pay the tax based on the portion of the $50,000 amount it uses in Tax Bracket 5 and the $25,000 amount it uses in Tax Bracket 6 to reduce its tax.

      Example:

      A Controlled Group of corporations consists of Corporations A, B, C, and D. Each files a separate return: A Controlled Group consists of Corporations A, B, C, and D. Each files a separate return:

      Taxable Income
      A $40,000
      B $20,000
      C $20,000
      D $30,000
      Total Taxable Income of Controlled Group


      $110,000

  3. Each Controlled Group is subject to the additional 5% tax since the Total Taxable Income of the Group is over $100,000. Each Corporation in the Controlled Group submits a computation indicating the portion of the additional 5% tax liability, and how much of the additional 5% each corporation has added to its tax.

    1. Total Tax will underprint if the taxpayer is liable for this additional tax and the tax is included on its return.

    2. Verify the taxpayers arithmetic if the computation is attached and accept if correct (do not question the method the taxpayer uses to determine the amount of the additional 5% tax reported).

    3. If no computation is attached, and the amount in Total Tax is greater than the underprint, accept the taxpayers figure (unless another error affecting this amount is found, if so, correct accordingly).

    4. If the amount in Total Tax is less than the underprint, treat as a math error.

  4. Continue with normal corrective procedures.

3.12.12.98.4.3 (01-01-2023)
Controlled Group Returns
Tax Periods 198707-198805

  1. These returns will require proration between two computations.

3.12.12.98.4.4 (01-01-2023)
Controlled Group Returns
Tax Period Beginning 199301

  1. For tax years beginning January 1, 1993, a corporation with Taxable Income over $1,000,000:

    1. Will owe regular tax plus an additional tax equal to the lesser of 5% of its Taxable Income that exceeds $1,000,000 to $10,000,000 (not to exceed $11,750 in tax).

    2. From $10,000,000 to $15,000,000, the taxpayer will pay a regular tax at 35%.

    3. Any corporation or members of a corporation of a Controlled Group that has Taxable Income that exceeds $15,000,000 will pay the above tax plus an additional tax equal to the lesser of 3% of the Taxable Income over $15,000,000 (not to exceed $100,000 in tax).

3.12.12.99 (01-01-2023)

General Correction Procedures
Form 1041-A and 5578

  1. This Section provides correction procedures to be used by the Error Resolution and Rejects for use by Tax Examiners when processing Exempt Organization (EO) returns paper registers.

3.12.12.99.1 (01-01-2023)

Tax Class,
Document Codes, and MFT Codes

  1. Following is the tax class, document code, and MFT code for each EO return covered in this section.

    TAX CLASS—DOCUMENT CODES—MFT CODES
    Form Tax
    Class    		 Doc.
    Code    		 MFT
    1041-A 4 81 36
    4720 4 71 50
    5578 9 84 67

3.12.12.99.2 (01-01-2023)

Rejecting Returns

  1. Reject a return:

    If Or Then
    You cannot perfect the error register from the return and attachments, The return is so illegible that the proper correction cannot be made, 1. Reject the return using Action Code "3" .
    2. Attach Form 4227 or Form 3696 to show the reason for rejection.

3.12.12.99.3 (01-01-2023)

Validity Errors

  1. There are three general types of errors that will cause a record to print on the error register.

    • Field Validity Error

    • Section Validity Error

    • Math Error

3.12.12.99.3.1 (01-01-2023)
Field Validity Errors

  1. Field Validity Errors are identified with an asterisk before the invalid Field when:

    1. A required Field is missing; or

    2. Entries appear in a Field that should not be present in relation to another Field on the record; or

    3. The Field sign is not in agreement with the required input sign (see the instructions for the individual returns for the appropriate sign).

  2. Correct Field Validity errors as follows:

    1. Compare the return with the error register.

    2. Line out each incorrect Field.

    3. Enter the correct data immediately above the lined-out data.

    4. Enter Action Code "6" .

    Figure 3.12.12-2

    01 A B001654935 *C D201012 E F20100315 G

3.12.12.99.3.2 (01-01-2023)
Section Validity Error

  1. Section Validity Errors include:

    • Missing Section

    • Extraneous Section

    • ISRP Error

    • Terminus Error

  2. A Missing Section error is caused by the absence of required sections:

    1. The error is indicated by an asterisk to the left of section number.

    2. The section generates as Missing because of an existing condition on the error register. Correct by deleting the Field in error or use Action Code "6" to add data to the Missing Section.

    3. Never delete with Action Code "4" .

  3. An Extraneous Section error is caused by an unnecessary section being transcribed:

    • The error is indicated by one pound sign (#) preceding the section number.

    • Delete the section with Action Code "4" if section is not needed.

    Figure 3.12.12-3

    01 A B004563971 C D201012 E F201004142
    *03 A + B + C + D + E + F + G
    #04 A + B + C + D + E 8940+ F 3740+ G

  4. An ISRP Error is an error detected by the Integrated Submission & Remittance Processing System:

    1. The error is identified to the left of the section number in Figure 3.12.12-4.

    2. For the ISRP errors shown below, verify coding and transcription errors. If no corrections, use Action Code "7 " .

     
    Error # Description
    #1 Key Verifier attempted to change the check digit or changed four or more of the digits in the TIN, and the ISRP operator encountered a required section as "missing " .
    #3 Section ended at an invalid point.
    #4 Invalid Field length.
    #5 The ISRP operator input the same section more than once. The computer program will drop all duplicate sections and will display (on the error register) the first section encountered.

    Figure 3.12.12-4

    #401 A B001476253 CASPE D201012 E20100210

  5. Terminus Error. A terminus error indicates that there is a non-numeric character in a numeric Field or that the format of the section is incorrect:

    • The error is identified by two asterisks to the left of the section number.

    • All data must be entered for all Fields in the section.

    • If no data, delete section with Action Code "4" .

    Figure 3.12.12-5

    **02 A + B + C + D + E +

3.12.12.99.3.3 (01-01-2023)
Math Errors

  1. Math Error. A math error is caused when the computer's computation differs from the taxpayers entry or the transcribed amount.

    • The error is indicated by underprinting the transcribed amount with the computer generated amount.

  2. Correction procedures for individual forms are located in this IRM within each form subsection.

    Figure 3.12.12-6

    04 A + B + C + D + E 9560+ F + G + H+
    I 7610+ J + K + L +M 950+ N + O + P +

3.12.12.99.4 (01-01-2023)

Invalid Correction Attempt

  1. An invalid correction attempt is indicated by an "AA" printed to the right of the DLN.

    1. Correct all errors identified on the error register as if no attempt had been made to correct it before.

    2. When all Fields are correct, enter Action Code "7" to the left of section 01 on the error register.

3.12.12.99.5 (01-01-2023)

Action Codes

  1. Valid Action Codes are "0" , "1" , "3" , "4" , "5" , "6" , and "7" . At least one action code must be entered on the error register to clear the record to good tape:

    1. Action Codes, "0" , "1" , "3" and "7" are always entered to the left of Section 01.

    2. Action Codes "4" , "5" , and "6" are entered to the left of the appropriate section number.

  2. ACTION CODE "0" —Yield to taxpayers figures.

    1. When this code is used, no other code can be used on the same correction attempt.

    2. This code may never be used until the data printed on the error register is correct.

    3. This code is used when the computation of tax by the computer is to be disregarded and the taxpayers computation of tax is accepted as correct.

  3. ACTION CODE "1" —Taxpayer math error out of tolerance.

    1. When this code is used, no other code can be used on the same correction attempt.

    2. All validity errors must be corrected before this code is used.

    3. A taxpayer math error notice code must be used with this code.

  4. ACTION CODE "3" —Document is unprocessable.

    1. When this code is used, no other code can be used on the same correction attempt.

    2. When this code is used, pull the document from the block and sign it out using "R" and the date.

  5. ACTION CODE "4" —Deletes any section, except 01, Missing, and computer generated.

    1. Action Codes "5" and "6" may be used with Action Code "4" for other sections on the same correction attempt.

    2. When this code is used, the section will be deleted from the error register.

    3. Do not delete a Missing Section with Action Code "4" .

  6. ACTION CODE "5" —Adds a section other than Section 01.

    1. Action Codes "4" and "6" may be used with Action Code "5" for other sections on the same correction attempt.

    2. When this code is used, enter the Alpha Field Designators, Field data, and appropriate Field breakers for only the Fields that must contain data.

    Figure 3.12.12-7

    01 A B004593571 CMAPL D201012 E + F20100519+ G +
      N + O + P + QQ + R + S+  
    03 A + B + C + D 40000+ E + F 40000+ G
    H + I + J +        
    07 A + B + C + D + E + F + G +
    H + I 32000- J +      
        00          
    5 09 B 17000, D 15000,    

  7. ACTION CODE "6" —Changes Field(s) in any section.

    1. Action Codes "4" and "5" may be used for other sections with Action Code "6" on the same correction attempt.

    2. When this code is used, enter the correct data above the Field and the appropriate Field breaker if necessary.

    3. At least one Field in the section must be corrected.

    4. When changing a Field with Action Code "6" , use a "#" to make the Field negative, or a "," to make the Field positive. If the value of the Field remains the same, do not enter a Field breaker.

    Note:

    When blanking or correcting a Field in a section with fixed length Fields, always enter the encircled number of positions for the Field which will not contain data. A fixed-length Field is a Field with no Field breaker.

    Example:

    If the number of characters for the Field is 4 and only 3 characters will be input, encircle 1 after to entry to show the number of blanks. If the entire Field will be blank, encircle 4.

    Figure 3.12.12-8

    01A B007160300 CSYCA D201012 E + F20100329+ G + H +
      1100400# 456100,  
    03A 57650300+ B 644300+ C 1100400+ D 456100- E81200+

    Figure 3.12.12-9

    7 ASH(1)
    01A B007215968 *C. D201012 E + F20100315+

  8. ACTION CODE "7" —Dummy Correction

    1. This code is used when the record appears on the error register for a validity error and the data transcribed is correct.

    2. This code must not be used unless all of the data printed on the error register is correct.

3.12.12.99.6 (01-01-2023)

Received Date

  1. A Received Date is required on all Exempt Organizations returns.

  2. If the Received Date stamp is "invalid" (i.e. 20110115 in lieu of 20120115), correct accordingly.

  3. Determine the received date in the following priority when it is required and there is no valid date stamp or handwritten received date:

    1. The envelope postmark or delivery shipment date.

      Note:

      If a date is stamped, the priority list would not be needed; however, if there is more than one received date stamped on the document, the proper date would depend whether the document was properly addressed. If the document is properly addressed but the Service misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used.

    2. Service Center Automated Mail Processing System (SCAMPS) digital date

    3. The Revenue Agent/Officer's signature date

    4. The signature date

    5. The Julian Date in the DLN

    Note:

    Use signature date only if the signature date is within the current processing year.

    Caution:

    The≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡from the Return Due Date (RDD), regardless of Saturday, Sunday or Holiday extension dates.

3.12.12.100 (01-01-2023)

Form 1041-A
General

  1. This section provides instructions for correcting error and reject conditions for Form 1041-A, U.S. Information Return Trust Accumulation of Charitable Amounts.

3.12.12.100.1 (01-01-2023)

Form 1041-A
Section 01

  1. The chart below shows Section 01 Error Register Fields including Alpha Field Designator, title, location , and number of positions:

    Field TITLE LOCATION MAX LENGTH
    A Remittance Blue/Green Money 11
    B Employer Identification Number EIN Block 9
    C Name Control Underlined 4
      Name Control Underprint   4
    D Tax Period Top of Return 6
      Tax Period Underprint   2
    E Computer Condition Codes Under OMB Number 10
    F Received Date Date Stamp 8
    G Correspondence Indicator On City Line 2
    H Correspondence Received Date On City Line 8
    I CAF Code   1
    J Daily Delinquency Penalty On Part II Title Line 6
    K Penalty and Interest Code Right Margin next to EIN Box. 1
    L Entity Underprint Code   1
    M Preparation Indicator Bottom Right Margin Prepares PTIN Box 1
    N Preparer SSN Part IV Signature Block 9
    O Preparer PTIN Part IV Signature Block 9
    P Preparer Phone Number Part IV Signature Block 10

3.12.12.100.2 (01-01-2023)

Field 01-A
Remittance Amount
11 Positions

  1. Field 01-A, Remittance Amount, is dollars and cents and is the Blue/Green edited money amount.

3.12.12.100.3 (01-01-2023)

Field 01-B EIN
9 Positions

  1. Field 01-B, EIN, is located in the EIN block.

3.12.12.100.3.1 (01-01-2023)
Field 01-B
Invalid Conditions/ Correction Procedures

  1. Field 01-B will asterisk if any of the following conditions are present:

    1. This Field is not present or is not all numeric.

    2. The EIN is all zeros or all nines.

    3. The first two digits are 00, 07-09, 17-19, 28, 29, 49, 78, 79 or 89.

  2. Analyze the return and attachments for a valid EIN.

    1. If a valid EIN is found, correct Field 01-B.

    2. If a valid EIN cannot be found on the return, research.

    3. If research locates a number, correct Field 01-B.

  3. If research locates multiple EINs for the same organization, research using Command Code INOLES for all EINs. If multiple EINs are on INOLES, reject to Entity stating "Multiple EINs" .

  4. If research does not locate an EIN, route the case to Entity for assignment of an EIN.

  5. If EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return unless there is another correspondence issue present. Continue processing the return.

    Note:

    Do not send Letter 3875-C if:
    * less than three digits of the EIN are transposed, different, or missing.
    * When CC INOLES indicates the account has been merged to or merged from, or
    * An SSN is used on a return and research has determined there is no entity on Master File when the number is in EIN format.

3.12.12.100.4 (01-01-2023)

Field 01-C
Name Control/Check Digit

  1. Field 01-C, Name Control or Check Digit, is edited (underlined) or located on the mail label.

  2. This Field must have 1 to 4 characters (alpha, numeric, ampersand, hyphen). It may have 1 to 3 blanks. The Name Control and Check Digit each have their own validity tests.

3.12.12.100.4.1 (01-01-2023)
Field 01-C
Name Control
Invalid Conditions/ Correction Procedures

  1. This Field is invalid if:

    1. For Name Control, the first position is not alpha or numeric, the 2nd, 3rd or 4th position is not an alpha, numeric, hyphen, ampersand or blank, and there are any intervening blanks between characters.

    2. For Check Digit, the first two positions are not blank and a letter of the alphabet (other than E, G or M) in the third and fourth positions is not present.

  2. If the correction entry is less than 4 characters, enter and circle the number of remaining positions.

  3. The name control should be the first four characters of the name as follows:

    1. If the organization is a corporation (e.g., name includes "Corporation" , "Inc." , "Foundation" , "Fund" ), edit the first four characters of the corporation name. Omit the word "the" when followed by more than one word.

    2. If the organization is an individual trust or estate, edit the first four characters of the last name of the individual, trustee, beneficiary, or decedent.

    3. If the organization is a political organization or political committee (Section 527), edit the first name of the individual.

  4. If an organization's name contains both "Fund" or "Foundation" and"Trust" , apply either corporate or trust name control rules as follows:

    If Then
    The organization name contains the name of a corporation, apply corporate name control rules (see (3)a. above).
    The organization name contains an individual's name, apply trust name control rules (see (3)b. above).

  5. Specific corporate name control examples to be used if "Corporation" , "Inc." , "Foundation" , or "Fund" are not present are:

    1. Local, Chapter, or Post—Edit the first four characters of the name of the national organization if the words "Local" , "Chapter" , or "Post" are contained in the name.

    2. Habitat for Humanity — Edit Habi

    3. Little League — Edit Litt

    4. American Legion — Edit Amer

    5. AMVETS — Edit Amer

    6. Boy Scouts of America (BSA) — Edit Boys

    7. BPOE — Edit Bene

    8. FOE — Edit Frat

    9. VFW — Edit Vete

    10. PTA—Edit PTA plus the first letter of the name of the state

    11. PTO or PTSA— Edit the first four characters of the school

  6. Specific trust or estate name control examples are:

    1. Estate—Edit the first four characters of the last name of the decedent

    2. Corporate Trust—Edit the first four characters of the Corporation's name.

    3. Individual trust—Edit the first four characters of the last name of the individual

    4. All other trusts—Edit the first four characters of the last name of the trustee or beneficiary

  7. Specific political organization name control examples are:

    1. Friends of Jane Doe — Edit Jane

    2. Committee to Elect John Smith — Edit John

    3. Citizens for John Doe — Edit John

  8. Below are general instructions for correcting the invalid character "%" in Field 01-C, Name Control, for all paper register forms in IRM 3.12.12.

    IF... THEN...
    the invalid character "%" was entered by ISRP in Field 01-C and there is a "care of" Name, 1. research Master Filed using Command Code INOLE:
    • If the Name Control and Entity on the Master File match the Name(s) and address on the return, enter the correct Name Control.
    • If there is any difference in the Name line, care of line, or Address from the return to the Master File, follow instructions in IRM 3.12.38 to correct the "care of" Name.

    Note: ISRP is instructed to enter a percent sign (%) to indicate the "care of" name needs to be corrected.
    there is no"care of" Name, 1. verify the Name Control using Command Code INOLE.

    2. enter the INOLE Name Control in Field 01-C.

3.12.12.100.4.2 (01-01-2023)
Field 01-C
Check Digit
Invalid Conditions/ Correction Procedures

  1. Check Digit must have blanks in the first two positions and a letter of the alphabet in the third and fourth positions ("E" , "G" and "M" are invalid).

  2. When correcting, enter an encircled "2" followed by two alpha characters.

    1. Always use the Check Digit as the first correction choice for an invalid Name Control/Check Digit.

    2. If there is no Check Digit, use the Name Control.

  3. If the check digit Field has an asterisk but it is obviously correct, check for transcription error in EIN. The computer will recompute and validate the Check Digit for the EIN input.

3.12.12.100.4.3 (01-01-2023)
Name Control Underprint

  1. The Name Control Underprint is designed to reduce the number of Unpostable Codes 303 and occurs when the transcribed Name Control does not agree with the Name Control for the EIN on the Entity Index File (EIF).

3.12.12.100.4.3.1 (01-01-2023)
Name Control Underprint
Correction Procedures

  1. Compare the entries in Fields 01-B, EIN, and 01-C, Name Control, with the return to determine the corrective action.

    If And/Or Then
    The EIN on return and EIN in Field 01-B do not agree,   Correct Field 01-B to agree with the return. Enter "1" in Field 01-K, Entity Underprint Code
    The Name Control on the return and Field 01-C do not agree, Or Name Control was transcribed incorrectly, Change Field 01-C to agree with Name Control underprint.
    Correction does not agree with the Name Control underprint,   Enter "1" in Field 01-K.
    The Name Control edited on return agrees with Name Control in Field 01-C, And name is illegible or coded wrong, Change Field 01-C to agree with Name Control underprint.
    No obvious error,   Research using INOLES, NAMEE, or NAMEB.
    Another EIN is found for the entity on the return,   Change Field 01-B to the correct EIN and enter "1" in Field 01-K.
    The EIN is correct and taxpayer merely rearranged name on return,   Change Field 01-C to agree with the Name Control on INOLES. Enter "1" in Field 01-K if Name Control does not match underprint.
    The EIN on return is correct but Name Control on BMF is not conforming to acceptable rules for Name Controls,   Reject case to Entity for resolution.
    The EIN on return and Field 01-B agree but do not agree with name on BMF,   Reject case to Entity for resolution.

3.12.12.100.5 (01-01-2023)

Field 01-D
Tax Period
6 Positions

  1. Field 01-D, Tax Period, is edited to the top right of the year. The first valid tax period for Form 1041-A is 197012.

3.12.12.100.5.1 (01-01-2024)
Field 01-D
Invalid Conditions/ Correction Procedures

  1. Field 01-D must be present and numeric:

    1. Determine the correct Tax Period.

    2. Enter correct Tax Period in Field 01-D.

  2. Field 01-D will asterisk if the year and month are greater than the year and month of the processing date:

    If And Then
    The Tax Period is transcribed correctly, It is not a final return, a. If Tax Period is less than 4 months after the Error Register date, reject for processing at a later date.
    b. If Tax Period is 4 months or more in the future, correspond for confirmation of Tax Period.
    c. If the Tax Period is not Calendar Year, Correspond for a Calendar Year Return.
    The Tax Period is transcribed correctly, It is a final return, 1. Enter CCC "F" in Field 01-E, Computer Condition Codes, if necessary and,
    2. Correct TPNC Tax Period in Field 01-D to the month preceding the received date.

  3. Field 01-D will asterisk if the processing date is later than 2 years and 10 months after the Return Due Date or the Received Date, whichever is later, and CCC "W" is not present in Field 01-E, Computer Condition Codes.

    If And Then
    The Tax Period on the return is not transcribed or coded correctly,   Enter the correct Tax Period in Field 01-D.
    The Received Date is not transcribed correctly,   Enter the correct Received Date in Field 01-F, Received Date.
    The Tax Period and Received Date are transcribed correctly, The return indicates clearance by Statute Control, Enter CCC "W" in Field 01-E and continue processing.
    The Tax Period and Received Date are transcribed correctly, The return has not been cleared by Statute Control, Reject to Statute. Note: Do not send to Statute any return with "599XX" , "Prepared By Exam" , or "Secured by Compliance" .

  4. Field 01-D will asterisk if Field 01-E contains CCC "G" , and the processing date is equal to or later than 2 years and 10 months after the Return Due Date and CCC "W" is not present.

    If And Then
    the Tax Period on the return is not transcribed or coded correctly,   enter the correct Tax Period in Field 01-D.
    the Received Date is not transcribed correctly,   enter the correct Received Date in Field 01-F.
    the Tax Period and Received Date are transcribed correctly, the return is NOT amended,

    The return is stamped "Cleared by Statute" ,    		 delete CCC "G" from Field 01-E.

    Enter CCC "W" in Field 01-E.
    the Tax Period is transcribed correctly, CCC "G" is correct, reject the return to Statute control for clearance.

  5. Fields 01-D and 01-E will asterisk if Field 01-E contains CCC "W" and the processing date is less than two years after the Return Due Date.

    1. If the Tax Period on the return is not transcribed or coded correctly, enter the correct Tax Period in Field 01-D.

    2. If the Tax Period is transcribed correctly, delete the CCC "W" from Field 01-E.

3.12.12.100.5.2 (01-01-2023)
Tax Period Underprint

  1. The Tax Period will Underprint if there is a discrepancy between the Current Fiscal Year Month Period and the Month of the Tax Period, and CCC "F" is not present.

  2. See Exhibit 3.12.12-1 for Error Correction procedures or Exhibit 3.12.12-2 for Reject procedures.

    Note:

    The Tax period will not underprint when CCC "F" is present.

3.12.12.100.6 (01-01-2023)

Field 01-E
Computer Condition Codes
10 Positions

  1. Field 01-E, Computer Condition Codes (CCC), is edited under the OMB number on Form 1041-A.

  2. Valid Computer Condition Codes are"F" , "G" , "R" , "V" , "W" , "3" , and "7" .

3.12.12.100.6.1 (01-01-2023)
Field 01-E
Invalid Conditions/ Correction Procedures

  1. Field 01-E will asterisk if other than specified or a CCC appears more than once:

    If Then
    There is a transcription error, Enter the correct CCC in Field 01-E.
    Field 01-E has been transcribed correctly, 1. Determine if a CCC should be present.
    2. Correct Field 01-E accordingly.

  2. Fields 01-E and 01-J, DDP, will asterisk if CCC "V" and Field 01-J are both present.

    If Then
    The attachments show reasonable cause for late filing. See IRM 3.12.12.2.6.8 , Delete Field 01-J.
    Reasonable cause has been established by a Revenue Officer or Examination, Delete Field 01-J.
    Reasonable cause has not been established, Delete CCC "V" .

  3. Field 01-E will asterisk if CCC "G" is present and any data beyond the Received Date (Field 01-F) is present.

    If Then
    CCC is correct, Delete any data beyond Field 01-F, Received Date.
    CCC is not correct, 1. Delete CCC "G" from Field 01-E.

    2. Enter any missing data for all sections (See Figure 3.12.12-7).

  4. Field 01-E will asterisk if CCC "G" is present and a CCC other than CCC "W" is present.

    If Then
    The correct CCC is "G" , Delete any CCC other than "G" or "W" .
    CCC "G" is not correct, Delete CCC "G" from Field 01-E and enter any missing data in Section 01.

  5. Fields 01-E and 01-D, Tax period, will asterisk if CCC "W" is present and the processing date is less than two years after the Return Due Date.

    If Then
    The Tax Period is not transcribed or coded correctly, Enter the correct Tax Period in Field 01-D,
    The Tax Period is transcribed correctly, Delete CCC "W" in Field 01-E.

  6. CCC "7" cannot be present with CCC "R" :

    1. If CCC "7" is correct, delete CCC "R" .

    2. If CCC "7" is not correct, delete CCC "7."

  7. Fields 01-E and 01-H, Correspondence Received Date, will asterisk if CCC "3" is present and Field 01-H is present.

    1. Determine if the return is a "no reply " . If so, delete Field 01-H.

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

  8. If CCC "3" is present and Field 01-G, Correspondence Indicator, is not present:

    1. If "no reply" to IRS initiated correspondence, enter Correspondence Indicator "14 " .

    2. If "incomplete reply" to IRS initiated correspondence, enter Correspondence Indicator "12" or "13" .

    3. If the return is not a "no reply" , delete CCC "3" and enter the correct Correspondence Received Date in Field 01-H, and Correspondence Indicator in Field 01-G.

3.12.12.100.7 (01-01-2023)

Field 01-F
Received Date
8 Positions

  1. Field 01-F, Received Date, is in century/year/month/day (YYYYMMDD) format.

3.12.12.100.7.1 (01-01-2023)
Field 01-F
Invalid Conditions/ Correction Procedures

  1. Field 01-F must be numeric and present. Determine the date and enter it in Field 01-F.

  2. If the Received Date is later than the error register date, determine the correct received date and enter it in Field 01-F.

  3. The year and month digits cannot be earlier than the year and month of the Tax Period. If the Received Date is earlier than Field 01-D:

    1. If Fields 01-D and 01-F are transcribed correctly and the Tax Period is not after the error register date, enter the received date as the first day after the Tax Period.

    2. If Field 01-D is after the error register date.

  4. The Received Date is prior to the ADP date (Tax Period 197012):

    If Then
    The Received Date is wrong, Change Field 01-F to the Received Date shown on the return.
    The return is prior to ADP and it agrees with Field 01-D, Reject to NMF

  5. If Remittance is present and the Received Date is not later than the Return Due Date, both Fields will asterisk on RAW only. Clear with Action Code "7" .

  6. Fields 01-F and 01-E, Computer Condition Codes, will asterisk if CCC "V" is present and Field 01-F is not later than the Return Due Date.

    1. If the Received Date on the return does not agree with Field 01-F, correct Field 01-F.

    2. If the Received Date is correct, delete CCC "V" .

  7. If the Received Date is missing, determine a date using procedures in IRM 3.12.12.84.6.

3.12.12.100.8 (01-01-2023)

Field 01-G
Correspondence Indicator
2 Positions

  1. Field 01-G, Correspondence Indicator, is edited on the city line.

  2. See Exhibit 3.12.12-6 for valid Correspondence Indicators.

3.12.12.100.8.1 (01-01-2023)
Field 01-G
Invalid Conditions/ Correction Procedures

  1. If code is other than specified:

    If Then
    response to IRS initiated correspondence is attached, enter Correspondence Indicator "11" in Field 01-G.
    no reply, enter "3" in Field 01-E, Computer Condition Codes, and "14" in Field 01-G.
    partial reply, enter "3" in Field 01-E, Computer Condition Codes, and "12" or "13" in Field 01-G.
    no correspondence was issued, delete Field 01-G

  2. Fields 01-G and 01-H, Correspondence Received Date, will asterisk if code is present and Field 01-H is not present or vice versa.

    1. If Then
      response to IRS initiated correspondence is attached, enter Correspondence Indicator "11" in Field 01-G. and Correspondence Received Date in Field 01-H.
      no reply, delete Field 01-H if present. Enter "3" in Field 01-E, Computer Condition Codes, and "14" in Field 01-G.
      partial reply, delete Field 01-H if present. Enter "3" in Field 01-E, Computer Condition Codes, and "12" or "13" in Field 01-G.
      no correspondence was issued, delete Field 01-G and Field 01-H, Correspondence Received Date.

  3. Fields 01-E and 01-G will asterisk if CCC "3" is present and Field 01-G is blank.

    If Then
    response to IRS initiated correspondence is attached, delete CCC "3" , and enter Correspondence Indicator "11" in Field 01-G and Correspondence Received Date in Field 01-H.
    no reply, enter "14" in Field 01-G.
    partial reply, enter "12" or "13" in Field 01-G.
    no correspondence was issued, delete CCC "3" .

3.12.12.100.9 (01-01-2023)

Field 01-H
Correspondence Received Date
8 Positions

  1. Field 01-H, Correspondence Received Date, is in Century, Year, Month, Day (YYYYMMDD) format, and is edited on the City Line.

3.12.12.100.9.1 (01-01-2023)
Field 01-H
Invalid Conditions/ Correction Procedures

  1. This Field will asterisk if present and any of the following conditions exist:

    • Not all numeric

    • The date is equal to or earlier than Field 01-F, Received Date.

    • The date is later than the error register date.

    • This Field is present and Field 01-G, Correspondence Indicator, is blank or vice versa. Field 01-G will also asterisk.

  2. Follow correction procedures for Field 01-F in IRM 3.12.12.85.7.

  3. If the reply was received prior to the Return Due Date, delete Fields 01-G and 01-H.

  4. Fields 01-E, Computer Condition Codes, and 01-H, Correspondence Received Date, will asterisk if Field 01-E contains CCC "3" and Field 01-H is present.

    1. If "no reply" to IRS correspondence, delete Field 01-H.

    2. If a reply to IRS correspondence is attached, delete CCC "3" and enter a Correspondence Indicator in Field 01-G.

3.12.12.100.10 (01-01-2023)

Field 01-I
CAF Code
1 Position

  1. Field 01-I, CAF Code, is no longer edited by Code and Edit.

  2. If Field 01-I asterisks, delete the entry.

3.12.12.100.11 (01-01-2023)

Field 01-J
Daily Delinquency Penalty (DDP)
6 Positions

  1. Field 01-J, Daily Delinquency Penalty (DDP), is dollars only and edited on the Part II Title Line.

  2. The daily penalty for not filing by the return due date is $10 a day not to exceed $5,000.

3.12.12.100.11.1 (01-01-2023)
Field 01-J
Invalid Conditions/ Correction Procedures

  1. Field 01-J will asterisk if it is over $5,000, ends in a number other than "0" (zero), or is not numeric.

  2. Correct any transcription errors.

  3. If the amount exceeds $5,000 or ends in other than "0" (zero):

    1. Determine the correct amount by multiplying the number of days from the Return Due Date to the Received Date times $10, not to exceed $5,000.

    2. Enter the amount in Field 01-J.

  4. If the last digit of the amount is other than zero:

    If And Then
    The amount was transcribed correctly,   Correct Field 01-J.
    The amount was transcribed correctly, The amount was determined by a Revenue Officer or Examination, Reject the return for contact with the preparer of the penalty. DO NOT change the amount unless notified by the preparer of the penalty to do so.
    The amount was transcribed correctly, The taxpayer computed the amount, Determine the correct amount as in IRM 3.12.12.85.11.1 above and enter the correct amount in Field 01-J.

  5. Fields 01-J and 01-E, Computer Condition Codes, will asterisk if Field 01-E contains CCC "V" .

    If Then
    The attachments show reasonable cause for late filing. See IRM 3.12.12.2.6.8 , Delete Field 01-J.
    Reasonable cause has been established by a Revenue Officer or Examination, Delete Field 01-J.
    Reasonable cause has not been established, Delete CCC "V" .

  6. Fields 01-J and 01-F, Received Date, will asterisk if Field 01-J is present and Field 01-F is not after the Return Due Date.

    1. If the Received Date is correct, delete Field 01-J.

    2. If the Received Date is not correct, change Field 01-F.

3.12.12.100.12 (01-01-2023)

Field 01K
Penalty and Interest Code
1 Position

  1. Field 01K, Penalty and Interest Code is located to the right of Field 01EIN in the right margin.

  2. Valid Penalty and Interest Codes are:

    • Blank—normal penalty and interest

    • ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. See IRM 3.12.12.2.3 for Return Due Dates.

3.12.12.100.12.1 (01-01-2023)
Field 01K
Invalid Conditions/
Correction Procedures

  1. Correct the Penalty and Interest Code Field if:

    1. It is other than 1.

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      ≡ ≡ ≡ ≡"≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. Delete the Penalty and Interest Code if:

    1. There is no precomputed penalty and/or interest on the return or

    2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.12.100.13 (01-01-2023)

Field 01-L
Entity Underprint Code
1 Position

  1. Field 01-L, Entity Underprint Code . This Field will be used to clear the Name Control and Tax Period underprint when the underprint and the error register Field do not agree. This Field will never asterisk.

    Caution:

    The error register will not clear until the correct code is used or the underprint agrees with the entry.

3.12.12.100.13.1 (01-01-2024)
Correction Procedures

  1. Follow the Name Control and Tax Period procedures in Exhibit 3.12.12-1.

  2. When the error register Field and the underprint do not agree, enter the appropriate code as follows:

    • Code 1—Clear Name Control underprint

    • Code 2—Clear Tax Period underprint

    • Code 3—Clear both underprint Fields (Use this code only if both name control and tax period Fields are underprinted.)

  3. If an invalid code or the correct code is not used, the record will loop with no change to the underprint Fields.

3.12.12.100.13.2 (01-01-2023)
Field 01-M
Preparation Indicator

  1. Field 01PRE, Preparation Indicator , is transcribed from the bottom right margin of the Preparers PTIN box.

3.12.12.100.13.3 (01-01-2023)
Field 01-M
Invalid Conditions

  1. This Field is invalid if other than "1" or blank.

3.12.12.100.13.4 (01-01-2023)
Field 01-M
Correction Procedures

  1. Refer to the signature area to determine the correct code. Correct any coding or transcription errors. Correct codes are:

    1. Blank—If the signature or name of the preparer is not present.

    2. 1—If the signature, name of the preparer, or firm name is present.

      Note:

      A paid preparer may sign the original return by rubber stamp, mechanical device, or computer software.

3.12.12.100.13.5 (01-01-2023)
Field 01-N
Preparer SSN/PTIN

  1. Field 01N , Tax Preparer SSN/PTIN, is transcribed from the preparer PTIN box in the signature portion of the return.

  2. The entries are any combination of numerics except all "zeros" or all " nines" . The first character may be a " P" .

3.12.12.100.13.6 (01-01-2023)
Field 01N
Invalid Conditions/
Correction Procedures

  1. Field 01N is invalid if the first position is other than numeric or "P" .

  2. Field 01N is invalid if the Field is all zeroes or all nines or the first position is "P" and the remaining positions are all zeroes or all nines.

  3. Field 01N is invalid if other than the first position is not numerics.

  4. Delete the Field. Do not attempt to correct the Field.

3.12.12.100.13.7 (01-01-2023)
Field 01O
Preparer EIN

  1. Field 01O, Tax Preparer EIN, is transcribed from the preparer EIN box in the signature portion of the return.

  2. The entries are any combination of numerics except all "zeros" or all " nines" . The first character may be a " P" .

3.12.12.100.13.8 (01-01-2023)
Field 01O
Invalid Conditions/
Correction Procedures

  1. Field 01O is invalid if the Field is all zeros or all nines.

  2. Field 01O is invalid if it is not all numerics.

  3. Delete the Field. Do not attempt to correct the Field.

3.12.12.100.13.9 (01-01-2023)
Field 01P
Preparer Telephone Number

  1. Field 01P Preparer Telephone Number is transcribed from the Preparer Block form Page 2 of Form 1041-A.

3.12.12.100.13.10 (01-01-2023)
Field 01P
Invalid Conditions/
Correction Procedures

  1. This Field is invalid if not 10 digits, all numeric.

  2. If less than 10 digits or unable to determine the correct phone number, Delete Field 01P.

3.12.12.100.14 (01-01-2023)

Form 1041-A
Section 03
Error Register Fields

  1. The chart below shows Section 03 Error Register Fields including Alpha Field Designator, title, location, and number of positions:

    Field TITLE LOCATION MAX LENGTH
    03A Total Income Part I, Line 9 12
    03B Total Assets BOY Part IV, Line 38(a) 12
    03C Total Assets EOY Part IV, Line 38(b) 12
    03D Total Liabilities BOY Part IV, Line 42(a) 12
    03E Total Liabilities EOY Part IV, Line 42(b) 12
    03F Total Net Assets BOY Part IV, Line 45(a) 12
    03G Total Net Assets EOY Part IV, Line 45(b) 12
    03H Total Liabilities and Net Assets BOY Part IV, Line 46(a) 12
    03I Total Liabilities and Net Assets EOY Part IV, Line 46(b) 12

3.12.12.100.14.1 (01-01-2023)
Section 03
Invalid Conditions/
Correction Procedures

  1. These Fields are invalid if other than numeric or blank.

  2. Correct any coding or transcription errors.

3.12.12.101 (01-01-2023)

Section 01
Error Register Fields
Form 5578

  1. The chart below shows Error Register Fields for Section 01 including Alpha Field Designator, number of positions, title, and location on the return. All Fields are from Form 5578 and are fixed length.

    Field TITLE LOCATION MAX LENGTH
    A Employer's Identification Number (EIN) Block 1b 9
    B Name Control Block 1a 4
    C Tax Period Upper Right of Return 6
    D Computer Condition Codes Lower left of Return 10
    E Entity Underprint Code   1

3.12.12.101.1 (01-01-2024)

Field 01-A
EIN
9 Positions

  1. Field 01-A, EIN, is located on Form 5578, Line 1b.

  2. For EIN correction procedures, see IRM 3.12.12.88..1.

3.12.12.101.2 (01-01-2023)

Field 01-B
Name Control
4 Positions

  1. Field 01-B, Name Control, is located on Form 5578, Line 1a.

  2. For Name Control correction procedures see IRM 3.12.12.85.4.1.

3.12.12.101.3 (01-01-2023)

Field 01-C
Tax Period
6 Positions

  1. Field 01-C, Tax Period, is edited to the top right of Form 5578.

  2. This Field must be present and six numeric digits in YYYYMM format.

  3. The Tax Period must be 197612 and subsequent.

  4. Determine the correct Tax Period from Form 5578 and enter in Field 01-C.

    1. If the Tax Period is prior to 197612 , reject the record. Attach Form 4227, note "cancel" and route to NMF.

    2. Future Tax Periods up to 18 months after the processing date are valid .

  5. If Tax Period Underprints, research to determine what the action code correct tax period should be. See IRM 3.12.12-1 and use the EC 026 procedures to determine the tax period.

3.12.12.101.3.1 (01-01-2023)
Invalid Conditions/
Correction Procedures

  1. Tax Periods more than 18 months in the future are invalid.

  2. If Then
    The Tax Period is more than 18 months in the future, Correspond for the correct tax period ending. See Exhibit 3.12.12-7.
    The Tax Period is 18 months or less in the future, Suspend the return as an early filed. Process the return at the beginning of the month after Tax Period is 12 months in the future. See Exhibit 3.12.12-7.

  3. If no reply to correspondence is received, void the DLN. If the tax payer indicates the tax year is correct, suspend the return as an early filed return.

3.12.12.101.4 (01-01-2023)

Field 01-D
Computer Condition Codes
10 Positions

  1. This Field should be blank.

3.12.12.101.5 (01-01-2024)

Field 01-E
Entity Underprint Code
1 Position

  1. Field 01-E, Entity Underprint Code, is located to the left of the Name Line.

  2. This Field will be used to clear the Name Control and Tax Period underprint when the underprint and the error register Field do not agree. This Field will never asterisk.

    Caution:

    The error register will not clear until the correct code is used or the underprint agrees with the entry.

  3. After the procedures in Exhibit 3.12.12-1 have been followed and the error register Field and the underprint do not agree, enter the appropriate code as follows:

    1. Code 1—Clear Name Control Underprint.

    2. Code 2—Clear Tax Period Underprint.

    3. Code 3—Clear both Underprint Fields. (Use only if both Name Control and Tax Period Fields are underprinted.)

  4. If an invalid code is used, the record will loop with no change to the underprint Fields.

Exhibit 3.12.12-1

Error Code/026 Tax Period Underprint
990/990-EZ, 200812 and Subsequent

Drop to the bottom and Transmit
Is the EIN transcribed correctly?



Yes↓		 No→ Change the EIN (on the document and in Field 01EIN) and research INOLES on the new EIN to ensure the FYM agrees with the document.
SCRS: enter appropriate Entity Underprint Code.
Is the Tax Period transcribed correctly?

Yes↓		 No→ Correct the Tax Period (Field 01TXP)
Is the Tax Period edited correctly?
Note: Search the return and attachments for the correct tax period when there is no preprinted label and/or written date(s) on the top of page 1. (52–53 Week Filers - 3.12.12.83.2.2)

Yes↓		 No→ Correct the Tax Period on the return and in Field 01TXP.
SCRS: enter appropriate Entity Underprint Code.
Is CCC G present?


No↓		 Yes→ Enter C in Clear Field.
SCRS: enter appropriate Entity Underprint Code.
Is the return a final or an approved Change of Accounting Period?
Identify Forms 990/990-EZ as Final only if ALL of the following apply.
a. The return or an attachment is marked Final or there is other indication the organization is out of business, closed, or merged.
b. Total Assets End of Year Part X, line 16b (Form 990) or Part II, line 25b (Form 990-EZ) is zero or blank.
c. The answer to the question in Part IV, line 31 (Form 990) or Part V, line 36 (Form 990-EZ) is yes.
d. Schedule N, Part I is attached.
e. Not a Group return.
Note: If taxpayer is attempting to file a final Form 990/990-EZ and (a) through (d) are not met, correspond.

No↓		 Yes→ Enter CCC F or CCC Y in Field 01CCC as applicable.
Note: If Form 1128, Change in Accounting Period is found attached to a return during processing, See IRM 3.12.12.2.10 for more information.
Research INOLES and ENMOD or BMFOLE.
Does the FYM agree with the FYM on the document?
Note: If there is a pending (PN) TC 016, 014, 090, etc., with the correct FYM, enter C in Clear Field or enter appropriate Entity Underprint Code as applicable. (See Doc. 6209 for a list of Pending Transaction Codes.)

No↓		 Yes→ Enter C in Clear Field.
SCRS: enter appropriate Entity Underprint Code.
Is there a TC 052, 053, 054, 057, 090, 091, 093, 094, or 096 present, dated within 12 months of the tax period on the return?

No↓

Research BMFOLI		 Yes→ Enter C in Clear Field.
SCRS: enter appropriate Entity Underprint Code.
Is the MFT of the document present?

Yes↓		 No→ Enter C in Clear Field.
SCRS: enter appropriate Entity Underprint Code.
Are there returns posted for the MFT of the document?
Yes↓		 No→ SSPND 351, or enter Action Code 3 as applicable. Attach Form 4227 and route to Rejects for input of TC 016.
Do the postings prior to the tax period of the return agree with the FYM of the document?
Note: If all postings are for the same fiscal Year and there are no dates on the top of page 1, change the FYM of the document to a fiscal year.
No↓		 Yes→ 1. SSPND 351.
SCRS: Enter Action Code 3.
2. Attach Form 4227 and route to Rejects for input of TC 016.
Is the return an initial (no prior posting)?
If yes see below.		 No→

Correspond SSPND 640.
Is the return an initial (no prior posting)? Yes→
1. SSPND 351.
SCRS: Enter Action Code 3.
2. Attach Form 4227 and route to Rejects for input of TC 016.
Is the return for a short period (not initial or final?)


Short Period
Yes↓		 No→


Correspond SSPND 640
Is there an acceptable reason attached? (i.e. IRC Section or Rev. Proc. Quoted?)
or
Is change of accounting period noted on the return?
or
Has the FYM remained the same for the last 10 years (or all posted years is less than 10)?

Yes↓		 No→ Correspond SSPND 640
Exception: For Forms 990/990-EZ if the taxpayer attached a statement indicating the organization was terminated and they meet all the criteria for a Final return except for the assets and:
The BEGINNING assets are under $100,000, enter CCC F in Field 01CCC.
or
The BEGINNING assets are $100,000 or more, SSPND 320.
Enter CCC Y.
SCRS: Enter appropriate Underprint Code.
Example: The return is filed for FYM 201106
INOLE shows: FYM 11
BMFOL shows:
Tax Period 200511, Posted Return Y
Tax Period 200611, Posted Return Y
Tax Period 200711, Posted Return Y
Tax Period 200811, Posted Return Y
Tax Period 200911, Posted Return N
Tax Period 201011, Posted Return Y
Tax Period 201006, Posted Return N

The tax return for 201111 still needs to post. In this example, Enter CCC Y and leave a working trail of 1006 on the document to allow the return to post.
Exhibit 3.12.12-2

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡

Reply - Short Period
Did the taxpayer reply with Form 1128 or Form 8716?

No↓		 Yes→ Forward to Entity
1. Enter CCC Y.
2. Enter C in Clear Field.

Full Year
Does the tax period indicated by the taxpayer agree with the FYM Underprint?

No↓		 Yes→ Change Field 01TXP to agree with the Underprint.
Is the last tax period with a TC 150, 12 or more months prior to the return?

No↓		 Yes→ 1. Input TC 016 on ENMOD using CC BNCHG.
2. Enter C in the Clear Field.
Is the last TC 150 less than 12 months prior to the return? Yes→ 1. Enter CCC Y.
2. Enter C in Clear Field.

Note: When a remittance is present that needs to be transferred to the correct FYM, prepare Form 3465 and route to EO Accounts.

No Reply - Short Period
Is the return for a short period? Yes→ 1. Enter CCCs Y and 3 and Audit Code 3 (except Form 1041-A).
2. Enter C in Clear Field.
SCRS: Enter appropriate Entity Underprint Code as applicable.
Exception: 990/990-EZ Zero filers enter CCC Y and 3.

Full Year or More
Is the last tax period with a TC 150, 12 or more months prior to the return?






















No↓		 Yes→ 1. Input TC 016 on ENMOD using CC BNCHG.
2. Input TC 474 on REQ 77 (using 1 cycle delay) for the year and month prior to the beginning month of the tax period of the return being processed. An example would be If you have a 201012 return the tax period would begin on 01/01/2010. You would input a TC 474 using 12/31/2009 with a 1 cycle delay.
3. When PN016 generates on ENMOD, enter a C in the Clear Field.
SCRS: enter appropriate Entity Underprint Code.
Note: If No Reply and the tax period on the return is more than 12 months, change the tax period Beginning and Ending dates to what was on the last return posted with a valid tax period. If no returns have posted, change the tax period ending date to 12 months from the tax period Beginning date shown on the return.
Is the last TC 150 less than 12 months prior to the return? Yes→ 1. Enter CCCs Y and 3 and Audit Code 3 (except Form 1041-A).
2. Enter C in Clear Field.
SCRS: enter appropriate Entity Underprint Code.
Exception: 990/990-EZ Zero filers enter CCC Y and 3.

Note: When a remittance is present that needs to be transferred to the correct FYM, prepare Form 3465 and route to EO Accounts.

Exhibit 3.12.12-3

Error Code 026/Tax Period Underprint
990/990-EZ, 200811 and Prior

Drop to the bottom and Transmit
Is the EIN transcribed correctly?



Yes↓		 No→ Change the EIN (on the document and in Field 01EIN) and research INOLES on the new EIN to ensure the FYM agrees with the document.
SCRS: enter appropriate Entity Underprint Code.
Is the Tax Period transcribed correctly?

Yes↓		 No→ Correct the Tax Period (Field 01TXP)
Is the Tax Period edited correctly?
Note: Search the return and attachments for the correct tax period when there is no preprinted label and/or written date(s) on the top of page 1. (52–53 Week Filers - 3.12.12.83.2.2)

Yes↓		 No→ Correct the Tax Period on the return and in Field 01TXP.
SCRS: enter appropriate Entity Underprint Code.
Is CCC G present?


No↓		 Yes→ Enter C in Clear Field.
SCRS: enter appropriate Entity Underprint Code.
Is the return a final or an approved Change of Accounting Period?
Identify Forms 990/990-EZ as Final only if ALL of the following apply.
a. The return or an attachment is marked Final or there is other indication the organization is out of business, closed, or merged.
b. Total Assets End of Year Part IV, line 59(b) (Form 990) or Part II, line 25b (Form 990-EZ) is zero or blank.
c. The answer to the question in Part VI, line 79 (Form 990) or Part V l line 36 (Form 990-EZ) is yes.
d. Not a Group return.
Note: If taxpayer is attempting to file a final Form 990/990-EZ and (a) through (d) are not met, correspond.

No↓		 Yes→ Enter CCC F or CCC Y in Field 01CCC as applicable.
Note: If Form 1128, Change in Accounting Period is found attached to a return during processing, See IRM 3.12.12.2.10 for more information.
Research INOLES and ENMOD or BMFOLE.
Does the FYM agree with the FYM on the document?
Note: If there is a pending (PN) TC 016, 014, 090, etc., with the correct FYM, enter C in Clear Field or enter appropriate Entity Underprint Code as applicable. (See Doc. 6209 for a list of Pending Transaction Codes.)

No↓		 Yes→ Enter C in Clear Field.
SCRS: enter appropriate Entity Underprint Code.
Is there a TC 052, 053, 054, 057, 090, 091, 093, 094, or 096 present, dated within 12 months of the tax period on the return?

No↓

Research BMFOLI		 Yes→ Enter C in Clear Field.
SCRS: enter appropriate Entity Underprint Code.
Is the MFT of the document present?

Yes↓		 No→ Enter C in Clear Field.
SCRS: enter appropriate Entity Underprint Code.
Do the postings prior to the tax period of the return agree with the FYM of the document?
Note: If all postings are for the same fiscal Year and there are no dates on the top of page 1, change the FYM of the document to a fiscal year.
No↓		 Yes→ 1. SSPND 351.
SCRS: Enter Action Code 3.
2. Attach Form 4227 and route to Rejects for input of TC 016.
Is the return an initial (no prior posting)? No→
Yes→		 Correspond.

1. SSPND 351.
SCRS: Enter Action Code 3.
2. Attach Form 4227 and route to Rejects for input of TC 016.
Is the return for a short period (not initial or final?)


Short Period
Yes↓		 No→ Correspond.
Is there an acceptable reason attached? (i.e. IRC Section or Rev. Proc. Quoted?)
or
Is change of accounting period noted on the return?
or
Has the FYM remained the same for the last 10 years (or all posted years is less than 10)?

Yes↓		 No→ Correspond.
Exception: For Forms 990/990-EZ if the taxpayer attached a statement indicating the organization was terminated and they meet all the criteria for a Final return except for the assets and:
The BEGINNING assets are under $100,000, enter CCC F in Field 01CCC.
or
The BEGINNING assets are $100,000 or more, SSPND 320.
Enter CCC Y.
SCRS: Enter appropriate Underprint Code.
Example: The return is filed for FYM 201106
INOLE shows: FYM 11
BMFOL shows:
Tax Period 200511, Posted Return Y
Tax Period 200611, Posted Return Y
Tax Period 200711, Posted Return Y
Tax Period 200811, Posted Return Y
Tax Period 200911, Posted Return N
Tax Period 201011, Posted Return Y
Tax Period 201006, Posted Return N

The tax return for 201112 still needs to post. In this example, Enter CCC Y and leave a working trail of 1006 on the document to allow the return to post.
Exhibit 3.12.12-4

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡

Reply - Short Period
Did the taxpayer reply with Form 1128 or Form 8716?

No↓		 Yes→ Forward to Entity
1. Enter CCC Y.
2. Enter C in Clear Field.

Full Year
Does the tax period indicated by the taxpayer agree with the FYM Underprint?

No↓		 Yes→ Change Field 01TXP to agree with the Underprint.
Is the last tax period with a TC 150, 12 or more months prior to the return?

No↓		 Yes→ 1. Input TC 016 on ENMOD using CC BNCHG.
2. Enter C in the Clear Field.
Is the last TC 150 less than 12 months prior to the return? Yes→ 1. Enter CCC Y.
2. Enter C in Clear Field.

Note: When a remittance is present that needs to be transferred to the correct FYM, prepare Form 3465 and route to EO Accounts.

No Reply - Short Period
Is the return for a short period? Yes→ 1. Enter CCCs Y and 3 and Audit Code 3 (except Form 1041-A).
Enter C in Clear Field.
SCRS: Enter appropriate Entity Underprint Code as applicable.
Exception: 990/990-EZ Zero filers enter CCC Y and 3.

Full Year or More
Is the last tax period with a TC 150, 12 or more months prior to the return?






















No↓		 Yes→ 1. Input TC 016 on ENMOD using CC BNCHG.
2. Input TC 474 on REQ 77 (using 1 cycle delay) for the year and month prior to the beginning month of the tax period of the return being processed. An example would be If you have a 201012 return the tax period would begin on 01/01/2010. You would input a TC 474 using 12/31/2009 with a 1 cycle delay.
3. When PN016 generates on ENMOD, enter a C in the Clear Field.
SCRS: enter appropriate Entity Underprint Code.
Note: If No Reply and the tax period on the return is more than 12 months, change the tax period Beginning and Ending dates to what was on the last return posted with a valid tax period. If no returns have posted, change the tax period ending date to 12 months from the tax period Beginning date shown on the return.
Is the last TC 150 less than 12 months prior to the return? Yes→ 1. Enter CCCs Y and 3 and Audit Code 3 (except Form 1041-A).
2. Enter C in Clear Field.
SCRS: enter appropriate Entity Underprint Code.
Exception: 990/990-EZ Zero filers enter CCC Y and 3.

Note: When a remittance is present that needs to be transferred to the correct FYM, prepare Form 3465 and route to EO Accounts.

Exhibit 3.12.12-5

EO Filers Defined
Subsection Code Order

SSXX Foundation Code Annual Return Supplementary Return IRC Section
02   990/990-EZ and Sch B 990-T 501(c)(2)
03 02 990-PF and Sch B 990-T, 4720 501(c)(3)
03 03 990-PF and Sch B 990-T, 4720 501(c)(3)
03 04 990-PF and Sch B 990-T, 4720 501(c)(3)
03 10 990/990-EZ and Sch A, B 990-T, 4720 501(c)(3)
03 11 990/990-EZ and Sch A, B 990-T, 4720 501(c)(3)
03 12 990/990-EZ and Sch A, B 990-T, 4720 501(c)(3)
03 13 990/990-EZ and Sch A, B 990-T, 4720 501(c)(3)
03 14 990/990-EZ and Sch A, B 990-T, 4720 501(c)(3)
03 15 990/990-EZ and Sch A, B 990-T, 4720 501(c)(3)
03 16 990/990-EZ and Sch A, B 990-T, 4720 501(c)(3)
03 17 990/990-EZ and Sch A, B 990-T, 4720 501(c)(3)
03 18 990/990-EZ and Sch A, B 990-T, 4720 501(c)(3)
04   990/990-EZ and Sch B 990-T, 4720 501(c)(4)
05 THRU 20   990/990-EZ and Sch B 990-T 501(c)(5) THRU (20)
21   990-BL and Sch A 990-T, 6069 501(c) (21)
22 THRU 27   990/990-EZ and Sch B 990-T 501(c)(22) THRU (27)
28   990/990-EZ 990-T 501(c)(28)
29   990 and Sch H 990–T 501(c)(29)
40   990/990-EZ and Sch B 990-T 501(d)
50   990/990-EZ and Sch A, B 990-T 501(e)
60   990/990-EZ and Sch A, B 990-T 501(f)
70   990/990-EZ and Sch A, B 990-T 501(k)
71   990/990-EZ and Sch A, B 990-T 501(n)
81 09 THRU 18 990/990-EZ and Sch A, B 990-T 529
82   990/990-EZ and Sch B 1120 POL, 8871, 8872 527
90   5227 1041-A, 4720 4947(a)(2)
91 00 990/990-EZ and Sch A, B 990-T, 1041, 4720 4947(a)(1)
92   990-PF and Sch B 990-T, 4720 4947(a)(1)
Exhibit 3.12.12-6

Correspondence Indicators

Code Explanation Enter Correspondence Received Date or CCC "3"
11 Reply with all information Enter Correspondence Received Date
12 Reply with some information Enter CCC "3"
13 Reply with no information Enter CCC "3"
14 No reply Enter CCC "3"
15 Reply with all information Organization Code "9" (zero filers) Enter Correspondence Received Date
16 No Reply Organization Code "9" (zero filers) Enter CCC "3"
21 Reply with all information on IRI Issues Enter Correspondence Received Date
22 Reply with some information on IRI Issues Enter CCC "3"
23 Reply with no information on IRI Issues Enter CCC "3"
24 No Reply to correspondence on IRI Issues Enter CCC "3"
Exhibit 3.12.12-7

≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

Correspondence Issue All Forms

Note:

Prior to corresponding for any missing information a check of the Status Code on INOLE must be made. If the account is in Status 97 it means the organizations Tax Exempt status has been revoked. This applies to Forms 990, 990-EZ, and 990-PF. If the account is in status 97 DO NOT CORRESPOND for any missing information. Enter a 14 in Field 01COR and CCC R, V and 3 and continue processing the return. We don't want to correspond with the filer since they have been revoked and correspondence would give the filer the impression we accepted their return.

 No Reply Procedures
Signature (except Forms 990, 990-EZ, and 990-PF) Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Process without the information. (Except Form 4720, see Exhibit 3.12.12-7 cont. 11 or 12)
Future Tax Period Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
SSPND 480.
SCRS: Hold until processable.
Unexplained Short Period Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
For Form 990/990-EZ: see Exhibits 3.12.12-2 (990/990-EZ, 200812 & Subsequent.) and 3.12.12-4 (990/990-EZ, 200811 & Prior)
For all other forms: See Exhibit 3.12.12-2.
FYM Mismatch Enter CCC 3, Audit Code 3 and Correspondence Code 12, 13, or 14 as applicable.
For Form 990/990-EZ: see Exhibits 3.12.12-2 (990/990-EZ, 200812 & Subsequent.) and 3.12.12-4 (990/990-EZ, 200811 & Prior)
For all other forms: See Exhibit 3.12.12-2.
More than 12 months Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
For Form 990/990-EZ: see Exhibits 3.12.12-2 (990/990-EZ, 200812 & Subsequent.) and 3.12.12-4 (990/990-EZ, 200811 & Prior)
For all other forms: See Exhibit 3.12.12-2.
Credit Claimed of $500 or more and substantiation not attached Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Delete credit and send appropriate TPNC.
EIN blank or incorrect
(Only if corresponding for another issue)		 Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Send to Entity.
Unexplained Remittance Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Prepare Form 3244 to transfer credit the Unidentified Remittance File (URF.) Re-input document as a non-remit.
Correspondence Issue Form 990/990-EZ No Reply Procedure
Churches not required to file (FRC 06 or 13) (First correspondence)
Filer is an ORG 1, enter CCC 3 and COR 12, 13, or 14 as applicable. Also enter NPF Code 01.
Enter CCCs R and V.
Pre-ADP (prior to 198901, Form 990-EZ) Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Convert to Form 990.
Pre-ADP (prior to 197012, Form 990) Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Cancel to NMF.
List of Affiliates/Subordinates Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Enter 1 in Field 01GRP.
Erroneous Group Return (Form 990-EZ) Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
GEN Number Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
SSPND with AC 320 to Entity.
LM2-LM3 or 5500 required line items (not valid on Form 990 200812 & Subsequent) Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Process without the information.
Final return inquiry
Form 990, Part IV, line 31 is yes and Schedule N is not attached.
Form 990-EZ, Part V, line 36 is yes and Schedule N is not attached.		 Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Refer to Field 01CCC instructions for the Form and Tax Period you are working to determine if return is final. If the return does not meet the criteria, delete CCC F.
Parts III, IV, V, and VI (Form 990, 200812 and subsequent)
or
Part V and VI (Form 990-EZ, 200812 and subsequent) must be filed out.
The yes/no questions must be answered. If a question is marked yes and the applicable schedule is not attached correspond on all IRI issues if it's not an IRI issue request the missing schedule if we are corresponding for another reason.
If a response is received with the complete schedule, enter the applicable SIC Code in Field 01SIC, (990-EZ), 01SCA or 01SCB (Form 990)		 Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Process without the information. If the issue was a missing schedule, enter a 2 in the Schedule Presence Indicator Field
990–990-EZ, Schedule A, Parts IV and/or V. Based on the type of organization checked certain Parts of Schedule A must be present. (EC 955) Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable. Enter a 1 in the applicable Fields.
Process without the information. (EC 955)
990-EZ, Part V, (200812 and subsequent)
Fields 0544A, 0544B, or 0545 are marked yes, correspond for a Form 990		 Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Process without the information. (EC 947)
Schedule A, Part VI-B
(Lobbying Expenditures)		 Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Process without the information.
Correspondence Issue Form 990-PF No Reply Procedure
D1 or D2 checked and Field 04B26 present
(x-ref Error Code 720)		 Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Delete Field 04B26 and send TPNC 90 stating: Exempt foreign foundations are subject to an excise tax on gross investment income from U.S. sources. Because you checked Box D1 or D2 indicating you are an exempt foreign organization, we did not allow your expenses on Part I, Line 26, Column (b).
Clarification of Limited Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Process without the information.
$25,000 Limitation claimed Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Process without the information.
990-PF Backup Withholding Part IV, line 44e. Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Delete amount on line 44e.
Part V blank
(x-ref Error Code 746 and 748)		 Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Delete Field 01RED if 3 is present. Send TPNC 05.
Part VI
If line 7 has an amount over $500.
(x-ref Error Code 750)		 Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Delete line 7.
Correspondence Issue Form 1120-POL No Reply Procedure
Signed Statement of Designation as a principle campaign committee of a Candidate for U.S. Congress. Enter CCC 3 and Enter a 3 in Field 01PCC.
Assign TPNC 40 assessing Form 1120-POL tax rates.
Credit claimed of $500 or more and the supporting form is not attached
(x-ref Error Code 182)		 Enter CCC 3.
Enter the appropriate Missing Schedule Code in Field 03MIC and delete the credit.
Credit claimed of $500 or more on line 23b and Form 2439 is not attached Enter CCC 3.
Remove the amount from line 23b.
Correspondence Issue Form 990-T No Reply Procedure
Form 851 or list of affiliates Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Process without the information.
Part II, line 33 - schedule not attached and amount is more than $1000
(x-ref Error Code 742)		 Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Change the amount to $1000 and send TPNC 40.
Part III, line 37, Proxy Tax Computation is missing
(x-ref Error Code 726, 764)		 Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Accept the filers figure and:
Enter Audit Code 3 and CCC 8 to accept the Taxpayers figures and Clear Error Codes 726 or 764.
Part III, line 38, Schedule I (Trusts)
(x-ref Error Code 754)		 Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Enter taxpayers amount in Field 08ATV.
Part III, line 38, Form 4626 (Corporations)
(x-ref Error Code 756)		 Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Enter taxpayers amount in Field 10ATV.
Part IV, line 42, Form 4255
(x-ref Error Code 764)		 Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Change the amount to $1000 and send TPNC 40.
Part IV, line 42, Form 8611
(x-ref Error Code 764)		 Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Accept taxpayers entry.
Schedule D (to support tax computation)
(x-ref Error Code 750)		 Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Assess regular tax and send TPNC.
Part IV, line 44g, Form 4136 box, Credit for Federal Tax Paid on Fuels
(x-ref Error Code 734 and 766)
Or any other credit claimed on line 44g and not supported by a form (other than F-4136 or F-2439)		 Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Subtract amount claimed for Form 4136 (or other support form) from the total amount in Field 0745 and send TPNC 40.
Part IV, line 44g, Form 2439 box, Regulated Investment Credit
(x-ref Error Code 734 and 766)		 Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Enter Controlled Group Code 1. Delete amount in Field 07RIC and send TPNC 40.
Part III, line 35 box checked, Allocation Schedule (controlled groups)
(x-ref Error Code 728)		 Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Enter Controlled Group Code 1. Delete Controlled Group amounts. Assess maximum tax. Send appropriate TPNC.
Part IV, line 44f, Credit for Small Employers Health Care Insurance Premiums
(x-ref Error Codes 761, 766, 768 and 769) Form 8941 must be present and only one credit can be claimed. The filer cannot send in multiple Forms 8941. If more than one F-8941 is attached C&E will X-out all 8941's and leave the credit on line 44f. This will cause the return to error out. Rejects will correspond telling the filer to submit a corrected Form 8941. Field 02BX must be answered beginning in PY 2015. It can only have one box checked.		 Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Disallow all of the credit for Small Employers Health Care Insurance Premiums. Send appropriate TPNC. If the filer responds stating the “no” box should have been checked in Part A, Form 8941 Field 02BX or does not reply and the no box was checked, delete the credit on line 44f and send TPNC 35 when EC 766 displays. If no boxes are checked or both boxes are checked, enter a 1 in Field 02BX and continue processing.
Form 1041-A Return is not a Calendar Year Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Process using the filers entry.
Correspondence Issue Form 5227 No Reply Procedures
Return is not a calendar year Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Process using the filers entry.
Part IV
(x-ref Error Code 724)		 Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Enter 1 in Field 0350B.
Schedule A Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Enter 1 in Field 052BA.
Future Tax Period
(x-ref tridoc 3.12.12.60.4.2(2b))		 Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
SSPND 480 for early filed.
Correspondence Issue Form 5768 No Reply Procedures
Lines 1 or 2 do not have a date present or both lines 1 and 2 have a date present Enter the current year in Field 01LY. Refer to IRM 3.12.12.92.1 6 for additional information.
Missing Signature Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Process without the signature.
Correspondence Issue Form 8872 No Reply Procedures
Schedule A to support the line 9 amount.
(The organization must list each contributor that made contributions of at least $200 during the calendar year)		 Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Enter Audit Code 3.
Schedule B to support the line 10 amount.
(The organization must list each recipient of an expenditure of at least $200 during the calendar year)		 Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Enter Audit Code 3.

Note:

If either the total amount of contributions on line 9 or the total amount of expenditures on line 10 are over $50,000.00, the Form 8872 must be filed electronically. Cancel the DLN and route the form to EO Entity to have the image removed from the website and Form 8872 returned to the filer instructing them to file electronically. It should not be returned to ERS/Rejects.
Line 8f is checked and no month is entered, Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Enter the month prior to the month of the received date on the month line of 8f. If the Tax Period Ending Date is missing this will also be the Tax Period Ending Date.
Line 8g is checked and 8g(2) does not contain a month, day, year, Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Enter the month of the received date on line 8g(2). If the Tax Period Ending Date is missing this will also be the Tax Period Ending Date.
Line 8h is checked and 8h(1) does not contain a month, day, year, Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Enter the month prior to the received date on line of 8h(1). If the Tax Period Ending Date is missing this will also be the Tax Period Ending Date.
Line 8, Type of Report has more than one or no box checked. Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
1. If the month of Received Date is January, February or March, use Box 8e.
2. If the month of Received Date is April, May or June, use Box 8d.
3. If the month of Received Date is July, August or September, use Box 8c.
4. If the month of Received Date is October, November or December, use Box 8a.

Note:

If the Tax Period Ending Date is missing, also use Box 8a, 8b, 8c or 8d to determine the Tax Period Ending Date.

Note:

Correspond with the organization if they filed a Form 8872 for the wrong year (odd or even) based on the box checked on line 8. If No-reply use box f.
If the box checked is: The Tax Period must be the following type of year:
8a-8c Even
8d Even or Odd
8e Odd
8f Even or Odd
8g-8h Even
Correspondence Issue Form 4720 No Reply Procedures
IRC 4962 Reasonable Cause Statement Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Photocopy return. Follow IRM 3.11.12.10.6 for both photocopy and original procedures.
Corrective Action Statement Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Continue processing.
Signature
Dollar amount in Part I but no signature of Officer or Trustee		 Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Continue processing as Form 4720.
Signature
Dollar amount in Part II-A but no signature of manager, self-dealer, disqualified person, donor, donor advisor, or related person		 Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
If the return will not be processed as a 4720 because there are no dollar amounts in Part I, cancel the DLN and destroy the return using local procedures.
Substantiation for lines 1-8, Part I.
Organization Code does not match the line the tax was entered on.		 Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Change the Organization Code to match the line the tax was entered on.
Correspondence Issues Form 5578 Procedures
  If: And: Then:
Tax Period Research shows there is a posting, TC 150, for the year prior to the transcribed year, The Tax Period is 18 months or more in the future, Enter CCC 3 and Correspondence Code 12, 13, or 14 as applicable.
Reply: Indicates the tax period is correct. Void the DLN and return the Form 5578 to the taxpayer telling them to file when the return is due.
No Reply: Void the DLN.
Form 5578 Early Filed Chart
If Tax Period Ending is... Pull from suspense...
1/31/2010 1/1/2011
2/28/2010 2/1/2011
3/31/2010 3/1/2011
4/30/2010 4/1/2011
5/31/2010 5/1/2011
6/30/2010 6/1/2011
7/31/2010 7/1/2011
8/31/2010 8/1/2011
9/30/2010 9/1/2011
10/30/2010 10/1/2011
11/30/2010 11/1/2011
12/31/2010 12/1/2011
12/31/2010 and later (continue from the top adding by changing the year)
Exhibit 3.12.12-8

Computer Condition Codes

Code Condition Valid with
Form
A No Estimated Tax Penalty-Enter when the filer attaches Form 2220 showing no liability for the Estimated Tax Penalty 990-PF, 1120-POL, 990-T
B Electing Out of Installment Sales-Enter when the filer attached Form 6252 and there is an indication that the organization is opting out of the Installment Plan 990-T
C Form 8941, Section 21 is present, credit is claimed on 990-T, Line 44f. 990-T
D Reasonable Cause for Failure to Pay Taxes Timely-Enter on an untimely paid return when taxpayer has reasonable cause for the untimely payment. If prepaid penalty is included, do not use. 990, 990-EZ, 990-PF, 1120-POL, 990-T
F Final Return-Enter when taxpayer show "Final" , "Out of Business" , etc. Do not use on IRC 507 terminations on Form 990-PF All (except 4720, 5578)
G Amended return-Enter when a return is noted with "amended" , "superseding" , "duplicate" , "substitute" , "corrected" , etc. All (except 5578)
I Regulated Futures Contracts and Straddles - Enter when Form 6781 or work sheet shows Regulated Futures Contract and Straddles. 990-T
J Input whenever a Form 965 or 965-B is attached to the return. 990-T, 990-PF 1120-POL.
L Treaty Based Positions-Enter when taxpayer has Form 8833 attached. 990, 990-EZ, 990-T
M Tax cuts and jobs ACT Form 8949 is attached. 990-T, 1120-POL
O Module Freeze-Enter when Form 3753 for Form 4466 is attached. 990-PF, 1120-POL, 990-T
Q Identifies the return as being filed to claim the Telephone Excise Tax refund only. 1120-POL, 990-T
R Reasonable Cause for Delinquency-Enter when the taxpayer has reasonable cause for failure to file the return timely. All (except 5578)
T Tax Shelter Code-Enter when the taxpayer has a Form 8271 attached. 990, 990-EZ, 990-PF, 990-T
U Missing Signature, Form 4720 Part II-A 4720
V Suppress computation of Daily Delinquency Penalty-Enter when the return is delinquent, the taxpayer has reasonable cause, and no DDP is to be assessed. 990, 990-EZ, 990-PF, 1041-A
V A Qualified Therapeutic Discovery Project Credit is Claimed on Form 990-T and Form 3468 is attached and has an amount on line 8. 990-T
W Return cleared by Statutes-Enter when the return is stamped "Cleared by Statues" . All (except 5578)
X Module Credit Freeze-Enter when taxpayer wants excess remittance or overpayment applied to other account. 990-PF, 1120-POL, 990-T, 4720
Y Short Period return for Change of Accounting Period-Enter on short period return due to change of accounting period. Do not use on an initial or final return. 990, 990-EZ, 990-PF, 1120-POL, 990-T
3 No Reply Indicator-Enter to show no reply to correspondence. All (except 5578)
5 990-T Trust filer allowed to use the Corporate Tax Rate to figure their Tax. 990–T
7 Reasonable Cause Denied-Enter to show that reasonable cause was considered and denied. All (except 5578)
8 Estimated Tax Penalty Annualization Exception-Enter to show that the filer completed the worksheet to show an exception from the estimated tax penalty due to annualization. 990-PF, 1120-POL, 990-T
9 Low Income Housing Credit code - Enter to show that Form 8609, Schedule A (Form 8609) or 8586 with a credit claimed on line 4 is attached to the return. 990-T
Exhibit 3.12.12-9

ERS Action Codes

Action Code Description Suspense Period Function Used In
In-House to ERS
001 Input Correction 00 GEN
Taxpayer Correspondence
211 First Correspondence 30 C&E, ERS, S
213 To other than Taxpayer 30 C&E, ERS, S
215 International 45 C&E, ERS, S
224 First Correspondence (C&E Bypass) 40 C&E, ERS, S
225 Signature Only 45 C&E, ERS, S
226 Signature Only International 90 C&E, ERS, S
In-House Research
300 Examination (Fuel Tax Credit) 10 C&E, ERS, S
310 Statute Control 10 C&E, ERS, S
320 Entity Control 10 C&E, ERS, S
Criminal Investigation
331 Frivolous Review 10 C&E, ERS, S
332 QRDT Review 03 C&E, ERS, S
333 Prompt Audit 10 C&E, ERS, S
334 Joint Committee 10 C&E, ERS, S
335 Protest Case 10 C&E, ERS, S
336 QRDT Case 10 C&E, ERS, S
337 Other CID 10 C&E, ERS, S
Accounting
341 Manual Refund 10 C&E, ERS, S
342 Verification of Credits 10 C&E, ERS, S
343 Other Accounting 10 C&E, ERS, S
344 Manual Refund-ERS 00 ERS
KIF/MFTRA Research
351 TIN Research 00 ERS, S
352 Name Research 03 C&E, ERS, S
353 Address Research 03 C&E, ERS, S
354 Filing Requirements Research 03 C&E, ERS, S
355 Research 05 C&E, ERS, S
360 Other MFTRA Research 10 C&E, ERS, S
370 Examination (Fuel Tax Credit) 10 C&E, ERS, S
Management Suspense
410 Technical Assistance 00 ERS
420 Management Suspense A 05 C&E, ERS, S
430 Management Suspense B 10 C&E, ERS, S
440 Management Suspense C 15 C&E, ERS, S
450 Management Suspense D 20 C&E, ERS, S
460 Management Suspense E 25 C&E, ERS, S
470 Complex Error Codes 00 ERS
480 Early Filed Suspense 150 C&E, ERS, S
490 System Problem 05 ERS
Missing Document
510 Missing Document 00 C&E
511 Missing Document -1st Suspense 25 ERS, S
512 Missing Document -2nd Suspense 20 S
513 Missing Document -3rd Suspense 20 S
515 Missing Document Short Term 00 ERS, S
Rejects
610 Renumber 00 C&E, ERS, S
611 Remittance Renumber 00 C&E, ERS, S
620 NMF Non-ADP 00 C&E, ERS, S
630 Re-Entry/Re-Input 00 ERS, S
640 Void 00 C&E, ERS, S
650 International (ACI) 00 C&E, ERS, S
660 Data Control Delete (TEP Delete) 00 C&E, ERS, S
670 Rejected Missing Document 00 S
Duplicate DLN
700 Dup. Doc DLN 00 S
711 Dup. Doc DLN from C&E NA GEN
712 Dup. Doc DLN from ERS NA GEN
713 Dup. Doc DLN from Unpostables NA GEN
714 Dup. Doc DLN from Unworkable Suspense NA GEN
715 Dup. Doc DLN from Workable Suspense NA GEN
Unpostable
900 Unpostable Record 00 GEN
Exhibit 3.12.12-10

Paper Register Action Codes

Action to be Taken Code to Use Additional Action Can more Codes be used?
To accept taxpayers computation - verified by tax examiner(s). 0 No action.
Note: Must not be used unless all other data printed on the error register is correct.		 No
To indicate taxpayer error in tax computation. 1 Assigns appropriate TPNC(s) on error register. Perfect the return.
Note: All validity errors must be corrected before this code can be used.		 No
To reject unprocessable returns. 3 Prepare Form 4227 and/or 3696 per local procedure. Pull document from block and sign it out using "R" and date. No
To delete section from record. 4 Correct other sections on the return, if necessary. Yes
4 or 6
To add section to record. 5 Correct other section on the return, if necessary. Yes
4 or 6
To change, delete, or add data within a Field. 6 Correct by lining out incorrect data and entering correct data above. At least one Field must be corrected. Fixed length Fields must have all positions accounted for. Yes
4 or 5
To indicate that no change in data is necessary. 7 No action.
Note: Must not be used unless all of the data printed on the error register is correct.		 No
Exhibit 3.12.12-11

Form 990-PF Taxpayer Notice Codes (TPNC)

Code Explanation
01 We found an error in the computation of the tax due or overpayment amount.
02 We found an error in the computation of your total income.
04 We found an error in the computation of your total investment income.
05 We found an error in the computation of your total tax.
90 Used when a return contains an error and none of the codes above apply.
Exhibit 3.12.12-12

Form 1120-POL Taxpayer Notice Codes (TPNC)

Code Explanation
01 We found an error in the computation of your total income.
04 We found an error in the computation of your taxable income.
05 We found an error in the computation of your total income tax.
08 The credit claimed was more than the law allows.
09 We found an error in the computation of your deductions.
10 We found an error in the computation of the tax due, or the overpayment amount.
15 We found an error in the computation of your gains and losses on Schedule D.
16 We found an error in the computation of your gains and losses on Form 4797.
40 We have adjusted your tax as shown because we didn't received a reply to our request for additional information.
73 We changed the amount for the Elective Payment Election (EPE) because the Form 3800, General Business Credit, Part III, was computed incorrectly.
74 We didn’t allow all or part of the credit claimed as clean vehicle credit on your return because one or more of the Vehicle Identification Numbers (VIN) reported on Schedule A (Form 8936), Clean Vehicle Credit Amount, didn’t match our records.
88 We changed your Telephone Excise Tax Refund amount based on the information you provided.
89 We changed your tax and/or credits because we did not receive the additional information we requested. The change includes the disallowance of all or part of the Telephone Excise Tax Refund you claimed on your return. We previously sent you a separate letter explaining the claim disallowance.
90 Used when a return contains an error and none of the codes above apply.
Exhibit 3.12.12-13

Form 990-T Taxpayer Notice Codes (TPNC)

Code Explanation
01 We found an error in the computation of your total income.
02 We found an error in the computation of the credit for prior year minimum tax on Form 8801. (Trust returns)
04 We found an error in the computation of your taxable income.
05 We found an error in the computation of your total income tax.
06 We refigured your total income tax by using the alternative tax computation. This was to your advantage.
08 The credit claimed was more than the law allows.
10 We found an error in the computation of the tax due or overpayment amount.
11 Your Foreign Tax Credit was more than the law allows.
12 We found an error in the amount of Investment Credit applied against your tax.
14 We found an error in the computation of your alternative tax.
23 We found an error in the computation of the Alternative Minimum Tax.
25 We found an error in the computation of the alcohol fuels credit or the Non Conventional Source Fuel Credit.
26 We found an error in the computation of the Research Credit.
31 We found an error in the computation of the General Business Credit on Form 3800.
32 We found an error in the computation of the Low Income Housing Credit on Form 8586.
33 We found an error in the computation of the Recapture of Low Income Housing Credit on Form 8611.
34 We found an error in the computation of the credit for prior year minimum tax on Form 8827. (Corporation returns)
35 We found an error in the computation of the Small Employer Health Insurance Premium Credit on Form 8941 or you do not qualify for the credit.
36 We found an error in the computation of the credit for federal tax on fuels on Form 4136.
40 We adjusted your tax as shown because we didn’t receive a reply to our request for additional information.
41 We computed your tax for you.
43 We can’t allow the amount you reported as federal income tax withheld because your return didn’t have the necessary Form(s) W-2 attached as verification.
55 We didn’t allow the amount you claimed as Credit for Small Employer Health Insurance Premiums on you tax returns. You’re not eligible to claim the credit based on your response to the questions on Form 8941, line A or C. You can’t claim the credit because:
You didn’t participate in a Small Business Health Options Program (SHOP), and or
You already received the credit for two consecutive years
73 We changed the amount for the Elective Payment Election (EPE) because the Form 3800, General Business Credit, Part III, was computed incorrectly.
74 We didn’t allow all or part of the credit claimed as clean vehicle credit on your return because one or more of the Vehicle Identification Numbers (VIN) reported on Schedule A (Form 8936), Clean Vehicle Credit Amount, didn’t match our records.
88 We changed your Telephone Excise Tax Refund amount based on the information you provided.
89 We changed your tax and/or credits because we did not receive the additional information we requested. The change includes the disallowance of all or part of the telephone excise tax refund you claimed on your return. We previously sent you a separate letter explaining the claim disallowance.
90 Fill-in narrative.
Exhibit 3.12.12-14

Form 4720 Taxpayer Notice Codes (TPNC)

Code Explanation
05 We found an error in the computation of your total tax.
24 We found an error in the computation of your Lobbying Expenditures tax.
90 Used when a return contains an error and none of the codes above apply.
Exhibit 3.12.12-15

Tax Computation Worksheet (see additional information below about fiscal filers)

Tax Computation Worksheet for Corporations
1. Enter Taxable income 1. _______________________
2. Enter line 1 or the corporations share of the $50,000 taxable income bracket, whichever is less. 2. _______________________
3. Subtract line 2 from line 1. 3. _______________________
4. Enter line 3 or the corporations share of the $25,000 taxable income bracket, whichever is less. 4. _______________________
5. Subtract line 4 from line 3. 5. _______________________
6. Enter line 3 or the corporations share of the $9,925,000 taxable income bracket, whichever is less. 6. _______________________
7. Subtract line 6 from line 5. 7. _______________________
8. Multiply line 2 by 15%. 8. _______________________
9. Multiply line 4 by 25%. 9. _______________________
10. Multiply line 6 by 34%. 10. ______________________
11. Multiply line 7 by 35%. 11. ______________________
12. If the taxable income of the corporation or the controlled group exceeds $100,000, enter the members share of the smaller of: 5% of the taxable income is excess of $100,000, or $11,750. 12. ______________________
13. If the taxable income of the corporation or the controlled group exceeds $15 million, enter the members share of the smaller of: 3% of the taxable income is excess of $15 million, or $100,000. 13. ______________________
14. Add lines 8-13. This is the corporations income tax amount. 14. ______________________

If the taxpayer has filed a fiscal return ( tax year ending 201801 through 201811) and they used the Corporate Tax Rate compute the Gross Income Tax using the following computation:

Step Action Amount
Step 1 Figure the corporate tax for the entire tax year using the tax rate schedule, Schedule in figure . Line 1 amount

______________
Step 2 Figure the Corporate Tax for the entire year using the 21 percent flat tax. Line 2 amount

______________
Step 3 Multiply Line 1 by the number of days in the filers tax year before January 1, 2018. Line 3 amount

______________
Step 4 Multiply Line 2 by the number of days in the filers tax year after December 31, 2017. Line 4 amount

______________
Step 5 Divide Line 3 by the total number of days in the filers tax year. Line 5 amount

______________
Step 6 Divide Line 4 by the total number of days in the filers tax year. Line 6 amount

______________
Step 7 Add Lines 5 and 6. This is the filers total tax for the fiscal year. Total tax amount

______________
Exhibit 3.12.12-16

Tax Rates (Form 990-T, Corporations and 1120-POL, Principle Campaign Committee only)(see exception below)

A new flat tax of 21% is in affect from on 201901 until further notice.

Tax Periods 201812 through 20201911
Taxable Income Computation
Amount   X 21%
Tax Periods 199312 through 201811
Taxable Income Computation
Over But not over  
0 $50,000 X 15%
$50,000 $75,000 X 25% – $5,000
$75,000 $100,000 X 34% – $11,750
$100,000 $335,000 X 39% – $16,750
$335,000 $10,000,000 X 34%
$10,000,000 $15,000,000 X 35% – $100,000
$15,000,000 $18,333,333 X 38% – $550,000
$18,333,333 And greater X 35%

If the taxpayer has filed a fiscal return ( tax year ending 201801 through 201811) and they used the Corporate Tax Rate compute the Gross Income Tax using the following computation:

Step Action Amount
Step 1 Figure the corporate tax for the entire tax year using the tax rate schedule, Schedule in figure . Line 1 amount

______________
Step 2 Figure the Corporate Tax for the entire year using the 21 percent flat tax. Line 2 amount

______________
Step 3 Multiply Line 1 by the number of days in the filers tax year before January 1, 2018. Line 3 amount

______________
Step 4 Multiply Line 2 by the number of days in the filers tax year after December 31, 2017. Line 4 amount

______________
Step 5 Divide Line 3 by the total number of days in the filers tax year. Line 5 amount

______________
Step 6 Divide Line 4 by the total number of days in the filers tax year. Line 6 amount

______________
Step 7 Add Lines 5 and 6. This is the filers total tax for the fiscal year. Total tax amount

______________
Exhibit 3.12.12-17

Tax Rates Trusts

Tax Periods 201512 to 201611
Taxable Income Computation
Over But not over % of Taxable Income Of Excess Over
0 $2,500 0 + 15% $0
$2,550 $6,000 $382.50 + 25% $2,550
$6,000 $9,150 $1,245 + 28% $6,000
$9,150 $12,500 $2,127 + 33% $9,150
$12,500 And greater $3,232.50 + 39.6% $12,500
Tax Periods 201412 to 201511
Taxable Income Computation
Over But not over % of Taxable Income Of Excess Over
0 $2,500 0 + 15% $0
$2,500 $5,900 $375 + 25% $2,500
$5,900 $9,050 $1,225 + 28% $5,900
$9,050 $12,300 $2,107 + 33% $9,050
$12,300 And greater $3,179.50 + 39.6% $12,300
Tax Periods 201312 to 201411
Taxable Income Computation
Over But not over % of Taxable Income Of Excess Over
0 $2,450 0 + 15% $0
$2,450 $5,700 $367.50 + 25% $2,450
$5,700 $8,750 $1,180 + 28% $5,700
$8,750 $11,950 $2,034 + 33% $8,750
$11,950 And greater $3,090 + 39.6% $11,950
Tax Periods 201212 to 201311
Taxable Income Computation
Over But not over % of Taxable Income Of Excess Over
0 $2,400 0 + 15% $0
$2,400 $5,600 $360.00 + 25% $2,400
$5,600 $8,500 $1,160.00 + 28% $5,600
$8,500 $11,650 $1,972.00 + 33% $8,500
$11,650 And greater $3011.50 + 35% $11,650
Tax Periods 201112 to 201211
Taxable Income Computation
Over But not over % of Taxable Income Of Excess Over
0 $2,300 0 + 15% $0
$2,300 $5,450 $345.00 + 25% $2,300
$5,450 $8,300 $1,132.50 + 28% $5,450
$8,300 $11,350 $1,930.50 + 33% $8,300
$11,350 And greater $2,937.00 + 35% $11,350
Tax Periods 201012 to 201111
Taxable Income Computation
Over But not over % of Taxable Income Of Excess Over
0 $2,300 0 + 15% $0
$2,300 $5,350 $345.00 + 25% $2,300
$5,350 $8,200 $1,107.50 + 28% $5,350
$8,200 $11,200 $1,905.50 + 33% $8,200
$11,200 And greater $2,895.50 + 35% $11,200
Exhibit 3.12.12-18

Part Year Rate Change July 1st and January 1st

Computing Days for Proration for a July 1 Tax Rate Change
Month Days in Month Days After July 1 Days Before July 1
JUL
AUG
SEP
OCT
NOV
DEC
JAN
FEB
MAR
APR
MAY
JUN		 31
31
30
31
30
31
31
28*
31
30
31
30		 31
31
62
92
123
153
184
215
244
275
305
335
366		 365
334
303
273
242
212
181
150
122
91
61
30
*Add one day for leap year
Tax Computation Factor Table for a July 1 Tax Rate Change
(For full year returns)
  Before July 1
1st Tax Rate		 After July 1
2nd Tax Rate
8/01-7/31
9/01–8/31
10/01–9/30
11/1–10/31
12/1–11/30
1/01–12/31
2/01–1/31
3/01–2/29
4/01–3/31
5/01–4/30
6/01–5/31		 334/365 or .915068
303/365 or .830137
273/365 or .747945
242/365 or .663014
212/365 or .580822
181/365 or .495890
150/365 or .410959
122/366 or .333333
91–366 or .248364
61/366 or .166667
30/366 or .081967		 31/365 or .084932
62/365 or .169863
92/365 or .252055
123/365 or .336986
153/365 or .419178
184/365 or .504110
215/365 or .589041
244/366 or .666667
275/366 or .751366
305/366 or .833333
336/366 or .918033
( Remember to use both tax rates)
Computing Days for Proration for a January 1 Tax Rate Change
Month Days in Month Days After July 1 Days Before July 1
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
OCT
NOV
DEC		 31
28*
31
30
31
3
31
31
30
31
30
31		 31
59
90
120
151
181
212
243
272
304
334
365		 365
334
306
275
245
214
184
153
122
92
61
31
*Add one day for leap year
Tax Computation Factor Table for a January 1 Tax Rate Change
(For full year returns)
  Before January 1
1st Tax Rate		 After January 1
2nd Tax Rate
2/01–1/31
3/1–2/28
4/1–3/31
5/1–4/30
6/1–5/31
7/1–6/30
8/1–7/31
9/1–8/31
10/1–9/30
11/1–10/31
12/1–11/30		 334/365 or .915068
306/365 or .838356
275/365 or .753425
245/365 or .671233
214/365 or .586301
184/365 or .504110
153/365 or .419178
122/366 or .334247
92/365 or .252055
61/365 or .167123
31/365 or .084932		 31/365 or .084932
59/365 or .161644
90/365 or .246575
120/365 or .328767
151/365 or .413699
181/365 or .495890
212/365 or .580822
243/365 or .665753
273/365 or .747945
304/365 or .832877
334/365 or .915068
( Remember to use both tax rates)
For tax period 199301 use the following fractions:
old – .915301
new – .084699
Exhibit 3.12.12-19

Change of Accounting Period Tax Computation

Use When One Tax Rate is Involved
Step 1 Taxable Income X 12 divided by the No. of months in Tax Period = Annualized Income
Step 2 *Annualized Income X Applicable tax rate = Annualized tax
Step 3 Annualized tax X No. of months in Tax Period divided by 12 = De-annualized tax
Use When Tax Period "Straddles" Different Rates
Step 1 Taxable Income X 12 divided by the No. of months in Tax Period = Annualized Income
Step 2 *Annualized Income X Applicable tax rate = Annualized tax
Step 3 Annualized tax X No. of days at this rate divided by No. of days in total Tax Period = First prorated tax
Step 4 Repeat steps 2 and 3 at the second tax rate = Second prorated tax
Step 5 Total of steps 3 and 4 X No. of months in Tax Period divided by 12 = De-annualized tax
* Compute the 3% and 5% additional tax on the annualized income if applicable.
Note: If a taxpayer specifies a change of accounting period under Regulation 1.1505, annualization is not required. CCC Y is still required.

Annualize with days instead of months if that is the method used by the taxpayer.
Exhibit 3.12.12-20

Manual Tax Computation – Initial, Final, or 52-53 Week Year

When Tax Period "Straddles" Different Tax Rates
1. Taxable Income X 1st tax rate X number of days at 1st tax rate divided by number of days in Tax Period = partial tax

2. Taxable Income X 2nd tax rate X number of days at 2nd tax rate divided by number of days in Tax Period = partial tax

3. Line 1 partial tax + Line 2 partial tax = Total Tax
The above manual computation will be necessary on a short year, initial, or final year return if any part of the short year is prior to a tax rate change. This also applies to a 53–53 week return that straddles different tax rates.
Exhibit 3.12.12-21

Foreign Country Codes

The Foreign Country Code (FCC) table is valid for all Form 1120 series returns.

Use the Foreign Country Code table below to enter the two digit "Country Code" .

Note:

If the table contains two Country Codes, use the first Country Code for the Entity Section. Use the second Country Code for other than the Entity Section (e.g., Schedule K). Also, "Holland" is not an official country name; it is part of The Netherlands.

Foreign Country Country Code
Afghanistan AF
Akrotiri AX (Entity Section Only)
OC (Other than Entity Section)
Albania AL
Algeria AG
American Samoa

Caution:

Do not use as a Foreign Country Code when entering the Entity Section. See Exhibit 3.12.16-9, U.S. Possessions/Territories and ZIP Codes.

 AQ (Other than Entity Section)
Andorra AN
Angola AO
Anguilla AV
Antarctic Lands (Southern Lands) FS
Antarctica AY
Antigua AC
Antigua & Barbuda AC
Argentina AR
Armenia AM
Aruba AA
Ascension SH
Ashmore Island AT
Ashmore & Cartier Islands AT
Australia AS
Austria AU
Azerbaijan AJ
Bahamas BF
Bahrain BA
Baker Island FQ
Bangladesh BG
Barbados BB
Barbuda AC
Belarus BO
Belgium BE
Belize BH
Benin (Dahomey) BN
Bermuda BD
Bhutan BT
Bolivia BL
Bosnia - Herzegovina BK
Botswana BC
Bouvet Island BV
Brazil BR
British Indian Ocean Territory IO
British Virgin Islands VI
Brunei BX
Bulgaria BU
Burkina Faso (Upper Falto) UV
Burma BM
Burundi BY
Caicos Islands (Turks Islands) TK
Cambodia (Kampuchea) CB
Cameroon CM
Canada Postal Code Beginning

Note:

If the Canadian Postal Code begins with one of the following, use the corresponding Country Code in the right most column.

 CA
Canada (Alberta) T XA
Canada (British Columbia) V XB
Canada (Manitoba) R XM
Canada (New Brunswick) E XN
Canada (Newfoundland and Labrador) A XL
Canada (Northwest Territories) X XT
Canada (Nova Scotia) B XS
Canada (Nunavut) X XV
Canada (Ontario) K, L, M, N, or P XO
Canada (Prince Edward Island) C XP
Canada (Quebec) G, H, or J XQ
Canada (Saskatchewan) S XW
Canada (Yukon) Y XY
Cape Verde CV
Cartier Island AT
Cayman Islands CJ
Central African Republic CT
Chad CD
Chile CI
China, People’s Republic of (including Inner Mongolia, Tibet and Manchuria) CH
Christmas Island (Indian Ocean) KT
Clipperton Islands IP
Cocos (Keeling) Island CK
Colombia CO
Comoros CN
Congo, Democratic Republic of (Kinshasa) (formerly Zaire) CG
Cook Islands CW
Coral Sea Islands Territory CR
Costa Rica CS
Cote d'Ivoire (Ivory Coast) IV
Croatia HR
Cuba CU
Cyprus CY
Czech Republic EZ
Democratic People's Republic of Korea (North) KN
Democratic Republic of Congo (Kinshasa) (formerly Zaire) CG
Denmark DA
Dhekelia DX (Entity Section Only)
OC (Other than Entity Section)
Djibouti DJ
Dominica DO
Dominican Republic DR
East Timor TT
Ecuador EC
Egypt EG
El Salvador ES
Eleuthera Island BF
England UK
Equatorial Guinea EK
Eritrea ER
Estonia EN
Ethiopia ET
Falkland Islands FK
Faroe Islands FO
Federated States of Micronesia FM (Other than Entity Section)
Fiji FJ
Finland FI
France FR
French Polynesia (Tahiti) FP
French Southern & Antarctic Lands FS
Futuna WF
Gabon GB
Gambia GA
Georgia GG
Germany GM
Ghana GH
Gibraltar GI
Great Britain UK
Greece GR
Greenland GL
Grenada GJ
Grenadines VC
Guam

Caution:

Do not use as a Foreign Country Code when entering the Entity Section. See, U.S. Possessions/Territories and ZIP Codes.

 GQ
Guatemala GT
Guernsey GK
Guinea GV
Guinea-Bissau PU
Guyana GY
Haiti HA
Heard Island & McDonald Island HM
Holy See VT
Honduras HO
Hong Kong HK
Howland Island HQ
Hungary HU
Iceland IC
India IN
Indonesia ID
Iran IR
Iraq IZ
Ireland EI
Isle of Man IM
Israel IS
Italy IT
Jamaica JM
Jan Mayen JN
Japan JA
Jarvis Island DQ
Jersey JE
Johnston Atoll JQ
Jordan JO
Kazakhstan KZ
Kenya KE
Kingman Reef KQ
Kinshasa (Democratic Republic of Congo) CG
Kiribati KR
Korea, Democratic People's Republic of (North) KN
Korea, Republic of (South) KS
Kosovo, Republic of KV (Entity Section Only)
OC (Other than Entity Section)
Kuwait KU
Kyrgyzstan KG
Laos LA
Latvia LG
Lebanon LE
Lesotho LT
Liberia LI
Libya LY
Liechtenstein LS
Lithuania LH
Luxembourg LU
Macau MC
Macedonia MK
Madagascar MA
Malawi MI
Malaysia MY
Maldives MV
Mali ML
Malta MT
Marshall Islands

Caution:

Do not use as a Foreign Country Code when entering the Entity Section. See, U.S. Possessions/Territories and ZIP Codes.

 RM (Other than Entity Section)
Mauritania MR
Mauritus MP
Mayotte MF
McDonald Island HM
Mexico MX
Midway Islands MQ
Miquelon SB
Moldova MD (Entity Section Only)
OC (Other than Entity Section)
Monaco MN
Mongolia MG
Montenegro MJ (Entity Section Only)
MW (Other than Entity Section)
Montserrat MH
Morocco MO
Mozambique MZ
Namibia WA
Nauru NR
Navassa Island BQ
Nepal NP
Netherlands NL
Netherlands Antilles NT
Nevis SC
New Caledonia NC
New Zealand NZ
Nicaragua NU
Niger NG
Nigeria NI
Niue NE
Norfolk Island NF
North Korea KN
Northern Mariana Islands

Caution:

Do not use as a Foreign Country Code when entering the Entity Section. See, U.S. Possessions/Territories and ZIP Codes.

 CQ (Other than Entity Section)
Norway NO
Oman MU
Other (Country not identified elsewhere) OC (Other than Entity Section)
Pakistan PK
Palau

Caution:

Do not use as a Foreign Country Code when entering the Entity Section. See U.S. Possessions/Territories and ZIP Codes.

 PS (Other than Entity Section)
Palmyra Atoll LQ
Panama PM
Papua New Guinea PP
Paracel Islands PF
Paraguay PA
Peru PE
Philippines RP
Pitcairn Islands PC
Poland PL
Portugal PO
Principe TP
Puerto Rico

Caution:

Do not use as a Foreign Country Code when entering the Entity Section. See, U.S. Possessions/Territories and ZIP Codes.

 RQ (Other than Entity Section)
Qatar QA
Republic of Congo (Brazzaville) CF
Republic of Korea (South) KS
Republic of Kosovo KV (Entity Section Only)
OC (Other than Entity Section)
Republic of Singapore SN
Romania RO
Russia RS
Rwanda RW
Saint Barthelemy TB
Saint Martin RN
Samoa WS
San Marino SM
Sao Tome and Principe TP
Saudi Arabia SA
Scotland UK
Senegal SG
Serbia RI (Entity Section Only)
SR (Other than Entity Section)
Seychelles SE
Sierra Leone SL
Singapore SN
Slovakia LO
Slovenia SI
Solomon Islands BP
Somalia SO
South Africa SF
South Georgia Island (and South Sandwich Island) SX
South Korea KS
South Sandwich Island (and South Georgia Island) SX
Spain SP
Spratly Islands PG
Sri Lanka CE
St. Barthelemy TB
St. Helena SH
St. Kitts & Nevis SC
St. Lucia ST
St. Martin RN
St. Miquelon SB
St. Pierre SB
St. Pierre & Miquelon SB
St. Vincent & Grenadines VC
Sudan SU
Suriname NS
Svalbard SV
Swaziland WZ
Sweden SW
Switzerland SZ
Syria SY
Taiwan TW
Tajikistan TI
Tanzania TZ
Thailand TH
The Bahamas BF
The Gambia GA
The Netherlands NL
Timor-Leste TT
Tobago TD
Togo TO
Tokelau TL
Tonga TN
Trinidad TD
Tunisia TS
Turkey TU
Turkmenistan TX
Turks & Caicos Islands TK
Tuvalu TV
Uganda UG
Ukraine UP
United Arab Emirates AE
United Kingdom UK
Uruguay UY
Uzbekistan UZ
Vanuatu NH
Venezuela VE
Vietnam VM
Virgin Islands (British) VI
Virgin Islands (United States)

Caution:

Do not use as a Foreign Country Code when entering the Entity Section. See U.S. Possessions/Territories and ZIP Codes.

 VQ (Other than Entity Section)
Wake Island WQ
Wallis and Futuna WF
Western Sahara WI
Windward Island VC
Yemen YM
Zambia ZA
Zimbabwe ZI
Exhibit 3.12.12-22

Province and Country Code - Canada

Canadian Province/Territory Province/Territory Abbreviation Postal Code Beginning

Note:

If the Canadian Postal Code begins with one of the following, use the corresponding Foreign Country Code abbreviation in the right most column.

 Country Code
Alberta AB T XA
British Columbia BC V XB
Manitoba MB R XM
New Brunswick NB E XN
Newfoundland and Labrador NL A XL
Northwest Territories NT X XT
Nova Scotia NS B XS
Nunavut NU X XV
Ontario ON K, L, M, N, or P XO
Prince Edward Island PE C XP
Quebec QC G, H, or J XQ
Saskatchewan SK S XW
Yukon YT Y XY
Exhibit 3.12.12-23

Province, Foreign State and Territory Abbreviations

Australia State Abbreviation
Australian Capital Territory ACT
New South Wales NSW
Northern Territory NT
Queensland QLD
South Australia SA
Tasmania TAS
Victoria VIC
Western Australia WA
Brazil State Abbreviation
Acre AC
Alagoas AL
Amapa AP
Amazonas AM
Bahia BA
Ceara CE
Distrito Federal DF
Espirito Santo ES
Goias GO
Maranhao MA
Mato Grosso MT
Mato Grosso do Sul MS
Minas Gerais MG
Para PA
Paraiba PB
Parana PR
Pernambuco PE
Piaui PI
Rio de Janeiro RJ
Rio Grande do Norte RN
Rio Grande do Sul RS
Rondonia RO
Roraima RR
Santa Catarina SC
Sergipe SE
Sao Paulo SP
Tocantins TO
Canadian Province/Territory Province Abbreviation Postal Code Beginning

Note:

If the Canadian Postal Code begins with one of the following, use the corresponding Country Code abbreviation in the right most column.

 Country Code
Alberta AB T XA
British Columbia BC V XB
Manitoba MB R XM
New Brunswick NB E XN
Newfoundland and Labrador NL A XL
Northwest Territories NT X XT
Nova Scotia NS B XS
Nunavut NU X XV
Ontario ON K, L, M, N, or P XO
Prince Edward Island PE C XP
Quebec QC G, H, or J XQ
Saskatchewan SK S XW
Yukon YT Y XY
Cuba Provincias Abbreviation
Camaguey CG
Ciego de Avila CA
Cienfuegos CF
Ciudad de La Habana CH
Granma (Bayamo) GR
Guantanamo GT
Holguin HO
La Habana HA
Matanzas MT
Municipio Especial Isla de la Juventud IJ
Pinar del Rio PR
Sancti Spiritus SS
Santiago de Cuba SC
(Victoria de) Las Tunas LT
Villa Clara VC
Italy Provincia Abbreviation
Agrigento AG
Alessandria AL
Ancona AN
Aosta/Aoste AO
Arezzo AR
Ascoli Piceno AP
Asti AT
Bari BA
Belluna BL
Beneveto BN
Bergamo BG
Biella BI
Bologna BO
Bolozano Bolzen BZ
Brescia BS
Brindisi BR
Cagliari CA
Caltanissetta CL
Campobasso CB
Caserta CE
Catania CT
Catanzaro CZ
Chieti CH
Como CO
Cosenza CS
Cremona CZ
Crotone KR
Cuneo CN
Enna EN
Ferrara FE
Firenze FI
Foggia FG
Forli FO
Frosinone FR
Genova GE
Gorizia GO
Grosseto GR
Imperia IM
Isernia IS
L'Aquila AQ
La Spezia SP
Latina LT
Lecce LE
Livorno LI
Lodi LO
Lucca LU
Macerata MC
Mantova MN
Massa-Carrara MS
Matera MT
Messina ME
Milano MI
Modena MO
Napoli NA
Novara NO
Nuoro NU
Oristano OR
Padova PD
Palermo PA
Parma PR
Pavia PV
Perugia PG
Pesaro-Urbino PS
Pescara PE
Piacenza PC
Pisa PI
Pistoia PT
Pordenone PN
Potenza PZ
Prato PO
Ragusa RG
Ravenna RA
Reggio de Calabria RC
Reggio Emilia RE
Rieti RI
Rimini RN
Roma RM
Rovigo RO
Salerno SA
Sassari SS
Savona SV
Siena SI
Siracusa SR
Sondrio SO
Taranto TA
Teramo TE
Terni TR
Torino TO
Trapani TP
Trento TN
Treviso TV
Trieste TS
Udine UD
Varese VA
Venezia VE
Verbania VB
Vercelli VC
Verona VR
Vibo Valentia VV
Vincenza VI
Viterbo VT
Mexico State Abbreviation
Aguascalientes AGS
Baja California Norte BCN
Baja California Sur BCS
Campeche CAM
Chiapas CHIS
Chihuahua CHIH
Coahuila COAH
Colima COL
Distrito Federal DF
Durango DGO
Guanajuato GTO
Guerrero GRO
Hidalgo HGO
Jalisco JAL
Mexico MEX
Michoacan MICH
Morelos MOR
Nayarit NAY
Nuevo Leon NL
Oaxaca OAX
Puebla PUE
Queretaro QRO
Quintana Roo QROO
San Luis Potosi SLP
Sinaloa SIN
Sonora SON
Tabasco TAB
Tamaulipas TAMPS
Tlaxcala TLAX
Veracruz VER
Yucatan YUC
Zacatecas ZAC
The Netherlands Province Abbreviation
Drenthe DR
Flevoland FLD
Friesland FR
Gelderland GLD
Groningen GN
Lemburg LB
North Brabant NB
North Holland NH
Overijssel OV
South Holland ZH
Utrecht UT
Zeeland SLD
Exhibit 3.12.12-24

U.S. Possessions ZIP Codes

If the table contains two Country Codes, use the first Country Code for the Entity Section. Use the second Country Code for other than the Entity Section (e.g., Schedule K).

City ZIP Code City ZIP Code
American Samoa (AS - Entity Section) (AQ - Other than Entity Section)
Faga'itua 96799   Olosega Manua' 96799
Leone 96799 Pago Pago 96799
Federated States of Micronesia (FM - All Sections)
Chuuk 96942   Pohnpei 96941
Kosrae 96944 Yap 96943
Guam (GU - Entity Section) (GQ - Other than Entity Section)
Agana 96910   Tamuning 96931
Inarajan 96917 Umatac 96915
Merizo 96916 Yona 96915
Marshall Islands (MH - Entity Section) (RM - Other than Entity Section)
Ebeye 96970   Majuro 96960
Northern Mariana Islands (MP - Entity Section) (CQ - Other than Entity Section)
Capitol Hill 96950   Saipan 96950
Rota 96951 Tinian 96952
Palau (PW - Entity Section) (PS - Other than Entity Section)
Koror 96940   Palau 96940
Puerto Rico (PR - Entity Section) (RQ - Other than Entity Section)
Adjuntas 00601   Laplata 00786
Aquada 00602   Lares 00669
Aquadilla 00603   Las Marias 00670
Agnes Buenas 00703   Las Piedras 00771
Aguirre 00704   Levittown 00949
Aibonito 00705   Loiza 00772
Anasco 00610   Loiza Street Station 00936
Angeles 00611   Loquillo 00773
Arecibo 00612   Manati 00674
Arroyo 00714   Maricao 00606
Bajadero 00616   Maunabo 00707
Barceloneta 00617   Mayaquez 00680
Barraquitas 00794   Mercedita 00715
Barrio Obrero Station 00935   Minillas Center 00936
Bayamon 00956   Moca 00676
Boqueron 00622   Morovis 00687
Cabo Rojo 00623   Naguabo 00718
Caguas 00725   Narajito 00719
Camuy 00627   Orocovis 00720
Canovanas 00729   Palmer 00721
Caparra Heights 00920   Patillas 00723
Carolina 00982   Penuelas 00624
Catano 00962   Ponce 00731
Cayey 00736   Puerta de Tierra 00936
Ceiba 00735   Puerta Real 00740
Cerro Gordon 00754   Punta Santiago 00741
Ciales 00638   Quebradillas 00678
Cidra 00739   Ramey 00603
Coamo 00769   Rincon 00677
Comerio 00782   Rio Blanco 00744
Condado 00907   Rio Grande 00721
Corozal 00783   Rio Piedras 00927
Coto Laurel 00780   Rosario 00636
Culebra 00775   Sabana Grande 00637
Dorado 00646   Sabana Hoyos 00688
Ensenada 00647   Sabana Seca 00952
Esperanza 00765   Saint Just 00978
Fajardo 00738   Salinas 00751
Fernandez Juncos 00936   San Antonio 00690
Florida 00650   San Francisco 00927
Fort Buchanan 00934   San German 00683
Garrachales 00652   San Juan 00936
Guanica 00653   San Lorenzo 00754
Guayama 00784   San Sebastian 00685
Guayanilla 00656   Santa Isabel 00757
Guaynabo 00965   Sanrurce 00936
Gurabo 00778   Toa Alta 00953
Hatillo 00659   Toa Boa 00949
Hato Rey 00936   Trujillo Alto 00976
Harmingueros 00660   University 00936
Humacao 00791   Utuado 00641
Isabela 00662   Vega Alta 00692
Jayuya 00664   Vega Baja (box 1-9049) 00694
Juana Diaz 00795   Vieques 00765
Juncos 00777   Villalba 00766
La Cumbre 00926   Yabucoa 00767
Lajas 00667   Yauco 00698
Virgin Islands - U.S. (VI - Entity Section) (VQ - Other than Entity Section)
Charlotte Amalie 00802   Saint Croix 00820
Christiansted 00820 Saint John 00830
Cruz Bay 00830 Saint Thomas 00805
Downtown 00840 Sunny Isle 00850
Frederiksted 00840 Veterans Annex 00820
Kingshill 00850