This is a Blank Field 03-B (NAICS Code) example using a current year Form 1120-FSC (Entity part and top part of Page 1 only) and the error register. The Identification number on Form 1120-FSC, Page 2, Schedule A, Additional information, Line 1a is the NAICS (North American Industry Classification System) Code and is required. This field is blank, so the tax examiner edited 323100 to the left of the preprinted Form 1120-FSC to identify the classification. The Form 1120-FSC, U.S. Income Tax Return of a Foreign Sales Corporation, fields are shown below:323100 (NAICS) is edited/entered in upper left corner near the preprinted Form 1120-FSC. There is an arrow pointing to 323100Name: Magnolia CompanyEmployer identification number: 00-0131235Number, street, and room or suite no.: 3131 E Maple Ave.City or town, state, and ZIP code: Little Rock, AR 72201Error Register: Section 03 shows Fields A through V. Fields are blank, except Field B (NAICS Code) is in error and has an asterisk to the left of B. To correct Field 03-B (NAICS Code), the tax examiner entered 323100 above Field 03-B (NAICS Code) to be corrected and Action Code 6 is entered to the left of the Section 03 to be changed. 6 is edited to the left of Section 03*B 323100 + C + D + E + F + G + H + I + J + K + L + MN + O + P + Q + R + S + T + V +