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

Correct as follows:

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

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

Figure 3.12.21-6

Figure 3.12.21-6 provides an example showing how a Terminus error is displayed on the error register.This illustration displays a part of the error register having Section 01, Fields A through Q, and Section 02, Fields A through FTerminus errors are identified by two asterisks (**) to the left of the section number. In this example, two asterisks are to the left of Section 02A downward arrow is points to the double asterisks (**) to the left of the 02 (for Section 02), indicating a terminus error, or that the section is incorrect.

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Correct as follows:

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

Figure 3.12.21-7

Figure 3.12.21-7 shows an Extraneous section identified by a single pound (#) sign in front of the section.This illustration displays a part of the error register with Section 01, Fields A through Q; Section 02, Fields A through F; and Section 40, Fields A through F.The illustration shows a downward arrow points to the single pound sign (#) in front of the number 40 (for Section 40) on the register.This display shows also that Fields A, B, C, D, E, and F of Section 40 are all blank, defining an Extraneous section (i.e., the Section, although present, is NOT needed). If Section 40 is not needed to process the record, delete the section with Action Code 4.

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Correct as follows:

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

Figure 3.12.21-8

Figure 3.12.21-8 shows Missing sections are identified by an asterisk to the left of the section number with the alpha-field designator for the section printed on the error register.This illustration displays a part of the error register with Section 01, Fields A through Q; and Section 41, Fields A through F.The illustration shows an asterisk(*) to the left of the number 41 (for Section 41)A downward arrow points to the asterisk (*) to the left of the 41 (for Section 41), indicating the section is missing. A missing section must be present if the MFT requires that Section to be present (when it isn’t).This display also shows that Fields A, B, C, D, E, and F of Section 41 are all blank. If, after comparing the document against the register, the examiner determines that the Section 41 must be added, edit an Action Code 5, informing ISRP the Section 41 must be transcribed from the document into the record.

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Correct as follows:

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

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

Correct as follows:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Figure 3.12.21-13

Figure 3.12.21-13 displays a Form 3413, Transcription List (Account Transfer-in), and a part of the error register. The figure shows that Field 01-C - MFT Code, was transcribed incorrectly. Compare the MFT (Field C, Section 01) on the Form 3413 against Field 01-C on the Error Register. Field C on the Form 3413 displays the correct MFT Code 58, while Field 01-C on the error register displays the incorrect MFT Code 78. A downward arrow points to the DLN on the register to show it is the same DLN on the Form 3413. An upward arrow points to the Field 01-C (MFT Code) on the error register to show it is not the same as Field C (Section 01) on the Form 3413. Change the data on the error register to be consistent with Field C on the Form 3413. Other Form 3413 and error register information are provided as follows:The DLN on the Form 3413 is 00451-256-30100-5Under Section 01 (Form 3413), the Name Control (Field A) is MARSField B (EIN or SSN and TIN Type) is 000-00-5555Field C (MFT Code) is 58Field D (Tax Period) is 202412Field E (Date of Transfer) is 09/06/25Field F (23C Date of Assessment) also is 09/06/25Field G (Original Assessment Code) is 290Field H (Original Assessment Transaction Amount) is 100.00Field I (Transfer-in Amount) also is 100.00The error register displays Section 01, Fields A through IAn edited 3 is written to the left of the Section 01 on the register.A downward arrow points to the DLN on the register, showing the 00451-256-30100-5A upward arrow points to the Field C entry on the register, displaying the 78, which contains an asterisk (*)The edited Action Code 3 in the margin to the left of Section 01 informs the ISRP operator to reject the record for renumbering.No other changes are needed.

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

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

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

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

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

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

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

Figure 3.12.21-14

Figure 3.12.21-14 displays parts of the Form 3413, Transcription List (Account Transfer-in), and the error register. The Field 01-C (MFT Code) on the error register and the MFT on the Form 3413 both contain 78, but the form is numbered incorrectly. The third digit in the DLN displays an incorrect tax class of 4; the correct tax class for MFT 78 is 5. other information is provided as follows regarding the Form 3413 and the error register:The DLN on the Form 3413 is 00451-256-30100-5Under Section 01 (Form 3413), the Name Control (Field A) is MARSField B (EIN or SSN and TIN Type) is 000-00-5555Field C (MFT Code) is 78Field D (Tax Period) is 202412Field E (Date of Transfer) is 09/06/25Field F (23C Date of Assessment) also is 09/06/25Field G (Original Assessment Code) is 290Field H (Original Assessment Transaction Amount) is 100.00Field I (Transfer-in Amount) also is 100.00The error register portion displays Section 01, Fields A through IA downward arrow points to the third digit on the DLN on the register (a 4), to show that the tax class in DLN 00451-256-30100-3 is incorrect. The correct tax class for MFT 78 is 5.A upward arrow points to the Field C entry on the register, showing the 78An asterisk (*) is to the left of Field C on the registerThe edited 3 to the left of Section 01 informs the ISRP operator the record must be rejected for renumberingAll of the other fields on the error register correctly contain the same data as displayed on the Form 3413No other changes are needed to this record

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

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

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

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

Figure 3.12.21-15

Figure 3.12.21.15 displays two Sections of the Form 3413, Transcription List (Accounts Transfer-in), and a part of the error register. Figure 3.12.21-15 provides an example of an error requiring the addition of Abstract requirements in the Section 36 - 39. The figure contains a the top half of Form 3413, the error register part displaying Section 01, and a small part of the Form 3413 displaying Section 36 - 39 with Abstract information on Page 2 (Form 3413). This figure provides an example where the Abstract requirements were omitted from the record. Details regarding this figure are provided as follows:The DLN on the Form 3413 is 00451-046-19200-5Under Section 01 (Form 3413), the Name Control (Field A) is AMBEField B (EIN or SSN and TIN Type) is 00-0000647Field C (MFT Code) is 03Field D (Tax Period) is 202412Field E (Date of Transfer) is 02/08/25Field F (23C Date of Assessment) also is 02/08/25Field G (Original Assessment Code) is 150Field H (Original Assessment Transaction Amount) is 210.00 (two hundred ten dollars and zero cents)Also present is a portion/insert of Sections 36 - 39 Abstract (Page 2, Form 3413)The number 80 is listed under the No. (number) column of Sections 36 - 39To the right of the No. (number) column is 300.00 (three-hundred dollars) is listed under the Amount column.The error register displays Section 01, Fields A through Q. An edited Action Code (AC) 6 is to the left of the Section 01. The transcribed entry 02 in Field 01-C is lined out and 03 is edited above it. In the area beneath Section 01 (Fields A through Q) on the register, are the edited literals 5 (for Action Code 5), 36, (for Section 36), A80, and B30000, to inform the ISRP operator that Section 36, Field A and Field B on the document contain entries and they must be added to the transcribed record. ISRP transcribers must make the (MFT) change to Field 01-C in Section 01 and add Section 36 to the transcribed record: specifically, adding 80 to Field A, and 30000 (three hundred dollars and zero cents to Field B).All other fields on the error register correctly contain the same data as displayed on the Form 3413, and no other changes are needed to this record.

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

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

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

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

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

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

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

Figure 3.12.21-16

Figure 3.12.21-16 illustrates how Field 01-D, Tax Period, is invalid when the tax period is other than 197810 through 198011, and the transaction code is 632. In this case, the Tax Period shown in Field 01-D is 202412.The DLN on the Form 3413 is 00351-326-11630-5Under Section 01 (Form 3413), the Name Control (Field A) is WILLField B (EIN or SSN and TIN Type) is 00-0001112Field C (MFT Code) is 02Field D (Tax Period) is 202412Field E (Date of Transfer) is 11/15/25Field F (23C Date of Assessment) also is 11/15/25Field G (Original Assessment Code) is 150Field H (Original Assessment Transaction Amount) is 2,611.30Field I (Transfer-in Amount) is 4,209.50Also present is a portion/insert showing both Sections 20 - 23 and Appropriation (displaying 4 columns: TC (Transaction Code), Code (MFT Code), Indicator, and Transaction Amount from Page 2, Form 3413)Transaction Code 632 is listed under the TC column of Sections 20 - 23MFT Code 30 is listed under the Code column of Sections 20 - 23The number 1 is listed under the Indicator (Appropriation) column of Sections 20 - 23. NOTE: There is NO Transaction Amount listed on this figure.The error register part is listed beneath the two cutoff parts of the Form 3413The error register displays three sections: Section 01, Fields A through X; Section 02, Fields A through F; and Section 03, Fields A through IA downward arrow points to the Field D (Tax Period) in Section 01 (of the error register), displaying 202412, shown here with an asterisk (*) immediately to the left of the (Field) DA second downward arrow points to the 632 in Section 03, Field A (Transaction Code), to indicate this Transaction is not valid for this tax period. Section 03 has 4 fields in error (with asterisks (*)): Field 03-A (Transaction Date), Field 03-B (Transaction Code), Field 03-C (Transaction Amount), and Field 03-D (Transaction Date). There is NO other data for this transaction.

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

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

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

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

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

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

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

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

Field 01-M (Reference Number), Field 01-C (Master File Tax Account Code), Field 01-D (Tax Period), AND Field 01-G (Transaction Code) will appear invalid if EITHER of the following conditions (as displayed in the table below) are NOT correct:

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

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

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

Field 01-M (Reference Number), Field 01-N (Reference Number Amount) and Field 01-D (Tax Period), will appear invalid if EITHER of the following conditions (as displayed in the table below) are not correct:

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

Field 01-M (Reference Number), Field 01-C (Master File Tax Account Code), and Field 01-D (Tax Period), along with the Transaction Code (TC), will appear invalid if EITHER of the following conditions (as displayed in the table below) are not correct:

Field 40-M, Qualified Small Business Credit Amount (Form 8974: Form 941, 943 and 944), Field 01-C (Tax Period), and the Transaction Code(s) will appear “invalid” if all the following conditions are NOT met:

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

Correct as follows:

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

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

Correct as follows:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Figure 3.12.21-18

Figure 3.12.21-18 displays a part of the Form 3413, Transcription List (Account Transfer-in), and Section 01 of an error register portion. Fields A through Q. This figure is an example showing all three fields appear invalid if either the Date of Assessment, the Transaction Code and the Transaction Amount are missing. In this example, Fields 01-F (23 C--Date of Assessment/Transaction Date), Field 01-G (Original Assessment Transaction Code), and Field 01-H (Original Assessment Transaction Amount) are blank and contain asterisks (*). Details of Figure 3.12.21-18 are provided as follows:The first line beneath the form title and the DLN information displays the column headings Section 01, Sections 02 - 19, and Account Information. Account Information title heads the third column, and the fourth column, to the right of Account Information, displays no header. Only the first column, Section 01, displays the taxpayer information in Fields A through H, as follows:The DLN of this document (Form 3413) is 00451-137-10100-5.The Form 3413 contains four (4) columns with the following headings: Section 01, Section 02 - 19, and two (2) Account Information columns (only one is marked with the heading Account Information).Section 01, Fields A through I, contain the following information:Field A) Name Control, shows the Name Control BEAR.Field B) EIN or SSN and TIN Type, displays the EIN 00-0004810.Field C) MFT Code, displays the MFT 02. Field D) Tax Period, displays tax period 202412.Field E) Date of Transfer, shows 05/10/25 as the date of transfer.Field F) 23C Date of Assessment), shows 05/10/25 as date of assessment.Field G) Original Assessment Transaction Code is 150Field H) Original Assessment Transaction Amount is $2,010.00.Field I) Transfer-in Amount is blank.The three (3) other columns to the left of Section 01, entitled as Section 02 - 19 and Account Information, and the rows beneath those headings contain NO processing or taxpayer information.Directly beneath this part of the Form 3413 is a portion of the paper error register, displaying Section 01, Fields A through Q.Fields F, G and H on the register are all blank, but contain asterisks (*) because they appear invalid when the required information is missing.

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

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

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

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

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

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

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

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

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

Figure 3.12.21-19

Figure 3.12.21-19 displays a folded part of the Form 3552, Prompt Assessment Billing Assembly, and an error register portion. Figure 3.12.21-19 provides an example showing the Field 01-G (Original Assessment Transaction Code) and Field 01-J (Agreement Date), displaying asterisks (*) when there is an entry in Field 01-J and Field 01-G is NOT a TC 300 (Additional Tax Assessment by Examination or Appeals).The DLN of this document is Form 3552 00251-200-30111-5Immediately beneath this information, the Form 3552 is folded to display the following three columns with three rows of information.The three columns are Item 31, Reference, Item 32, TC (for transaction code), and Item 33, Assessment, respectively.The first row of information beneath the three columns displays 07122025, 290, and 276.42, respectivelyThe second row displays 07122025, 160, and .00, respectivelyThe third row displays 07122025, 190, and 72.11, respectivelyFourteen rows down, under the Assessment column, is 348.53 (the Transfer-in Amount; it also is the grand total of the previous three line amounts).Directly beneath the Form 3552 (and the above-referenced rows of information) is a part of the error register displaying Section 01, Fields A through PA 3 is edited to the left of Section 01 to inform the ISRP operator to reject this documentField A (Section 01) on the error register displays the name control (GREE)Field B displays the TIN (000-00-0555)Field C displays the MFT Code (55)Field D displays the Tax Period (202412)Field E displays the Date of Transfer (20250712)Field F displays the 23C Date of Assessment (20250712)Field G displays the Original Assessment Transaction Code of (290)Field H displays the Original Assessment Transaction Amount of (27642)Field I displays the Transfer in Amount of (34853)Field J displays the Agreement Date (20250712)Field G and Field J (Section 01) on the error register both display asterisks (*) if there is an entry in Field 01-J and Field 01-G is not a TC 300 (Additional Tax Assessment by Examination or Appeals).Fields I through Q of Section 01 (on the error register) contain no entriesThere are no other entries or edit marks are displayed on Figure 3.12.21-19

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

Figure 3.12.21-20

Figure 3.12.21-20 displays a part of a Form 3552 and an error register portion. Figure 3.12.21-20 displays an example showing that Field 01-G will asterisk if the MFT is 12, Field 40-H (Fractions of Cents) is present, and the transaction code is other than 150. Details are displayed as follows for Figure 3.12.21-20:In the upper left corner of the Form 3552 are three organization headings listed vertically: Department of the Treasury, Internal Revenue Service and Director, respectivelyIn the upper right corner opposite those three headings is the Document Locator Number box, with the document locator number, 00451-116-16942-5.About two lines beneath that information is a single box with four conjoined boxes marked as MFT, Tax Period, Assessment Date and Trans Code. Immediately to the right of this four-part box are three rows, in vertical order, marked Notice Date, Name Control and Taxpayer Identifying Number respectively.The MFT is 12The Tax Period is 202412The Assessment Date is 20250420The pre-printed Trans Code on the form is 370The Notice Date is 20250420The Name Control is GRAYThe Taxpayer Identifying Number on the form is 00-00022106Immediately beneath this Form 3552 information, a part of the error register, displaying Section 01 (Fields A through X) and Section 40 (Field A through H) is superimposed over the middle of the Form 3552 to display the following register informationAt the top of the error register (first line) are the following four pieces of information: 2-176-000606, RDS, 1442, and 00451-116-16942-5 (Document Locator Number).Field A (Section 01) on the error register displays the name control (GRAY).Field B on the register displays the TIN (000-00-2210; NOT the ten-digit EIN shown on the form).Field C displays the MFT Code (12).Field D displays the Tax Period (202412)Field E displays the Date of Transfer (20250420).Field F displays the 23C Date of Assessment (20250420).Field G contains an asterisk (*) and displays the Original Assessment Transaction Code of 290.Field H displays the Original Assessment Transaction Amount of 745 (seven dollars and forty-five cents).No other fields in Section 01 contain entries.Section 40 of the error register displays Field A though Field H.Only Field 40-H displays an entry 21000 (two hundred ten dollars and zero cents)..The Form 3552 displays entries under the following three columns: Item 31, Reference, Item 32, TC (for transaction code), and Item 33, Assessment:The row of information beneath the three columns displays 04202025, 290, and 7.45 (seven dollars and forty-five cents), respectivelyThere are no other entries or edit marks are displayed on Figure 3.12.21-20

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Field 01-G will appear invalid along with Fields 01-H, Original Assessment Transaction Amount, Field 01-M, Reference Number and Field 01-N, Reference Amount if the information contained in those fields does not match the information contained in the table below.

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

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

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

This field must be all numeric.

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

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

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

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

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

This field must be all numeric.

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

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

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

If Field 01-I underprints, see IRM 3.12.21.12.1.

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

This field is invalid with Doc Code 52.

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

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

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

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

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

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

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

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

Delete entry Field 01-K if invalid.

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

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

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

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

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

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

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

The following Footnote Legends Table provides information on Reference Numbers contained in the above-referenced MFT-Reference Number-Doc Code Table.

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

CORRECTION PROCEDURES (Field 01-M):

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

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

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

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

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

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

We listed Reference Numbers (with their Process Specifications as used in Consistency Checks) in Paragraph (14) through Paragraph (51) of this subsection.

Reference Number 290

Reference Number 290

Reference Number is greater than 291 and less than 296

Reference Number 519

Reference Number 627

Reference Number 649

Reference Number 677 or 706

Reference Number 682

Reference Number 683

Reference Number 685

Reference Number 686

Reference Number 687

Reference Number 687

Reference Number 692

Reference Number 693

Reference Number 694

Reference Numbers 700 or 710

Reference Number 700

Reference Numbers 700 or 710

Reference Number 707:

Reference Number 708 or 709:

Reference Number 710:

Reference Number 780 or 781:

Reference Number 528:

Reference Number 658:

Reference Number 663:

Reference Number 678:

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

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

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

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

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

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

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

Reference Number 793 (beginning with Calendar Year 2023) :

Reference Number 794 (beginning with Calendar Year 2024) :

Reference Numbers 680 or 681 or 686 or 780 or 781 or 786 or 787 or 788 or 789 or 790 or 792.

Reference Numbers 786 or 787 or 788 or 789 or 790 or 791 or 792 (beginning with Calendar Year 2025).

Reference Numbers 714 or 715 or 716 or 717 or 718 (beginning with Calendar Year 2025)

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

The 2% Interest Date is not a required field.

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

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

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

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

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

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

Only one Interest-To-Date can be present.

This field must be all numeric and in YYYYMMDD format.

Month must be in the range of 1 through 12.

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

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

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

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

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

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

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

Invalid Conditions:

Correction Procedures:

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

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

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

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

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

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

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

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

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

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

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

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

If the Reversion Date is not present, BUT:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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