UPC 176 RC 0 - Correcting INTL Return - EIN used on Form 1040-NRFigure 3.12.179-49 shows the resolution when an EIN is used on Form 1040-NR. A partial page one of Form 1040-NR is displayed for James Poplar ESTATE. The Identifying number is 00-0007654; the address is 2 Tulip Dr., London, England, United Kingdom. The Estate or Trust box is checked. Next is displayed an Unpostable Action and Routing Slip. The following sections are filed out. Section No. 1, Unpostables box is checkedSection No. 6, Unpostable Code 176 is enteredSection No. 7, RC, 0 is enteredSection No. 8, Master File - IMF box is checkedSection No. 9, Unpostable resolution code - box 8 is checkedSection No. 10, Closure date - 05/11/XX is enteredSection No. 12, Correspondence Action - Other box is checked and DOC is enteredSection No. 14, Route to - Accounting function and Other boxes are checked.Section No. 15 Reason case voided or rejected - TP using EIN on IMF 1040-NR - Fiduciary Box CheckedA notation states - 1040-NR EIN - Fiduciary Renumber to BMF. Next is displayed an UPRES screen for UPC 176. Eight is entered and the Remark RE# BMF 00-0007654 05/20XX112 Name Control POPL.