The Zone Improvement Plan (ZIP) Code does not match the state.

The ZIP Code present for a document with a period . in the State Code Field is valid only for foreign addresses.

The document has a state with a Major City Code. Clear by deleting the state.

The return has an Account Type Code "T" or "J" (foreign information returns) without a Foreign Country Code.

The return has an Account Type Code other than "T" or "J" with a Foreign Country Code present.

Use AC 7 to continue processing, after checking transcription for accuracy, or

Use AC 2 with SCCF adjustment indicator D to remove from processing.

Enter this code to the left of Section 01 to delete an entire return. See IRM 3.12.8.2.8, Deleting Error Records, for details on deleting returns from the Error Register.

Use a SCCF adjustment indicator of D, N, or R after AC "2" .

Never use any other Action Code with AC "2" .

Enter to the left of the proper section(s) to change data field(s) in a section.

Enter at each section with a correction. At least one field within the section shows correction by lining through the incorrect field(s) and entering the correct data above the lined-out field(s).

Notate on the register the span of documents needing correction if a consecutive correction for Section 16 applies to multiple documents.

Enter this code to the left of Section 01 to validate data on the Error Register as correct.

Use this code to bypass certain validity and consistency checks.

Never use AC "7" with any other Action Code.

Never use AC "7" when "%%" appears in the document identification line.

For documents deleted with Error/Reject Disposition Code "D" , dispose of the documents per Document 12990, IRS Records Control Schedules, unless the documents require re-input.

For documents deleted with Error/Reject Disposition Code "R" , re-input using Form 3893, Re-Entry Document Control.

Use a comma "," for positive (+).

Use a pound sign "#" for negative (-).

Alpha or numeric must be in the first position

Hyphen "-" and ampersand "&" are only valid in the second, third, or fourth position

A single alpha or numeric is valid

Blank is valid in the fourth position

If the third position is blank, the fourth position requires a blank. If the second position is blank, the third and fourth positions require blanks.

Remove any additional or other city information from Field 01-G.

The state and ZIP Code must match the military state and ZIP Codes shown in Exhibit 3.12.8-8, Military City, State and Zone Improvement Plan (ZIP) Code.

If a valid MCC is present, enter the ZIP Code from Exhibit 3.12.8-3, Major City Codes Sorted by Major City, or Exhibit 3.12.8-4, Major Cities Sorted by Major City Code, in Field I, Zone Improvement Plan (ZIP) Code.

If an invalid MCC is present, enter the city and state in Field 01-G and 01-H.

Follow instructions in IRM 3.24.37, General Instructions, for entry of foreign returns.

Edit the foreign country in Field 01-G.

Use abbreviations as necessary to limit the entry in Field 01-G to no more than 15 positions.

Have five or nine numerics.

Match the state present in Field 01-H. The first three digits in Field 01-I must match the state followed by two numerics other than 00. Add "01" to Field 01-I when only three numerics are present.

"F" - original document

"G" - "corrected/amended" document

Form 1098-T, Tuition Statement, Document Code 83.

Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., Document Code 98.

Form 1099-MISC, Miscellaneous Information, Document Code 95 with a Direct Sales Indicator of "1."

Form 1099-NEC, Nonemployee Compensation, Document Code 71 with a Direct Sales Indicator of "1."

Any form type with a Foreign Account Tax Compliance Act (FATCA) filing requirement indicator of "1."

Form 1096, Annual Summary and Transmittal of U.S. Information Returns, Document Code 69.

1 for BMF.

2 for IMF.

3 for EPMF.

4 for NMF.

Money amount found in Box 1, "Total amount required to be paid."

Accept only positive (including zero) amounts.

Money amount found in Box 3, "Restitution/remediation amount."

Accept only positive (including zero) amounts.

Money amount found in Box 4, "Compliance amount."

Accept only positive (including zero) amounts.

Entry from Box 5, "Date of order/agreement."

Valid format equals YYYYMMDD.

If the date is not entered in the correct format, enter it in YYYYMMDD format.

Enter the day of "01" to the YYYYMM present if a valid MM and YYYY appear with no DD.

Blank is valid.

Entry from Box 6, "Court or entity."

This field has up to 39 alpha and/or numeric characters.

For descriptions longer than 39 characters, abbreviate where possible; otherwise, delete the right most characters more than 39.

Blank is valid.

Entry from Box 7, "Case number."

This field has up to 39 alpha and/or numeric characters.

For descriptions longer than 39 characters, abbreviate where possible; otherwise, delete the right most characters more than 39.

Blank is valid.

Entry from Box 8, "Case name or names of parties to suit, order, or agreement."

For entries longer than 39 characters, abbreviate where possible; otherwise, delete the right most characters more than 39.

Blank is valid.

Entry from Box 9, "Code."

Allow six or less alpha characters.

Delete any characters other than the valid entries A, B, C, D, E.

Correct entries to sequential order.

Valid character for "Payment settlement entity (PSE)" box marked is "1."

Valid character for "Electronic Payment Facilitator EPF)/Other third party" box marked is "2."

Blank is valid if filer intent is not determined.

Valid character for "Payment card" box marked is "1."

Valid character for "Third party network" box marked is "2."

Blank is valid if filer intent is not determined.

Money amount found in Box 1a, "Gross amount of payment card/third party network transactions."

Accept only positive (including zero for corrected documents) amounts.

Total money entered in Box 1a should equal the sum of the entries for Box 5a through 5l.

Enter the total amount from Box 1a in Box 5a if Box 1a has a positive entry and Box 5a through 5l is zeros or blanks.

Enter the total amount from Box 1b in Box 1a if 1b has a positive entry and 1a is blank. See IRM 3.12.8.5.2 (3) c) above for additional instruction.

Delete the return using AC "2D" if filer intent is unclear because Box 1a is significantly less than the combined total of Box 5a through Box 5l. See IRM 3.12.8.2.8(10), Deleting Error Records, for this general instruction.

Money amount found in Box 1b, "Card Not Present transactions."

Accept only positive (including zero for corrected documents) amounts.

Total money entered in Box 1b is part of the amount in Box 1a.

Enter the total amount in Box 1b in Box 5a if Box 1b has a positive entry and Box 1a and 5a through 5l has zeros or blanks.

Delete the return using AC "2D" if filer intent is not established because Box 1b is significantly less than the combined total of Boxes 5a through 5l. See IRM 3.12.8.2.8 (1), Deleting Error Records, for this general instruction.

Entry from Box 2, "Merchant category code."

This field is a four-position numeric field.

Blank is valid.

Entry from Box 3, "Number of payment transactions."

This field is a numeric field.

Blank is valid.

Money amount found in Box 4, "Federal income tax withheld."

Delete the data record when the field amount is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of Field C, Error Reason Code 16 is present and Fields C and G show as marked in error. See IRM 3.12.8.2.8, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud, for instruction.

Accept only positive (including zero) amounts.

This field is less than Field C.

Money amount found in Box 5a, "January."

Accept only positive (including zero) amounts.

Money amount found in Box 5b, "February."

Accept only positive (including zero) amounts.

Money amount found in Box 5c, "March."

Accept only positive (including zero) amounts.

Money amount found in Box 5d, "April."

Accept only positive (including zero) amounts.

Money amount found in Box 5e, "May."

Accept only positive (including zero) amounts.

Money amount found in Box 5f, "June."

Accept only positive (including zero) amounts.

Money amount found in Box 5g, "July."

Accept only positive (including zero) amounts.

Money amount found in Box 5h, "August."

Accept only positive (including zero) amounts.

Money amount found in Box 5i, "September."

Accept only positive (including zero) amounts.

Money amount found in Box 5j, "October."

Accept only positive (including zero) amounts.

Money amount found in Box 5k, "November."

Accept only positive (including zero) amounts.

Money amount found in Box 5l, "December."

Accept only positive (including zero) amounts.

Money amount found in Box 1, "Amount paid to payment recipient."

Accept only positive (including zero) amounts.

Entry from Box 2, "Date of sale."

Valid format equals YYYYMMDD.

If the date is not entered in the correct format, enter it in YYYYMMDD format.

If the date year is entered incorrectly by the filer, change the year to equal current tax year processed (processing year minus one).

Enter the day of "01" to the YYYYMM present if a valid MM and YYYY appear with no DD.

Blank is valid.

Entry from box, "Issuer’s name."

This field has up to 39 alpha or numeric characters.

For descriptions longer than 39 characters, abbreviate where possible; otherwise, delete the right most characters more than 39.

There is no validity check for this field.

Blank is valid.

Date present in Box 1, "Date option granted."

Valid format equals YYYYMMDD.

If the field states "various," has multiple dates, or incomplete dates, then mirror Box 2.

Date present in Box 2, "Date option exercised."

Valid format equals YYYYMMDD.

Money amount found in Box 3, "Exercise price per share."

Accept only positive (including zero) amounts. See also IRM 3.12.8.5 (8), Section 06 Error Register, if no significant money amounts on the document.

Money amount found in Box 4, "Fair market value per share on exercise date."

Accept only positive (including zero) amounts.

Field C or Field D must have a significant amount in at least one of the required money fields if the return is not an amended return. Delete the return if no significant money amount exists on an original return (not amended). Refer to IRM 3.12.8.5 (8), Section 06 Error Register, for instruction.

Entry from Box 5, "No. of shares transferred."

Accept only positive (including zero) numbers.

Description found in Box 6, "If other than Transferor, Name/Address/EIN."

This field can have up to 39 alpha and/or numeric characters.

For entries longer than 39 characters, abbreviate where possible; otherwise, delete the address but ensure the name and TIN remain intact.

No validity check for this field.

Blank is valid.

Date present in Box 1, "Date option granted."

Valid format equals YYYYMMDD.

If the field states "various" , has multiple dates or incomplete dates, then mirror Box 2.

Date present in Box 2, "Date option exercised."

Valid format equals YYYYMMDD.

Money amount found in Box 3, "Fair market value per share on grant date."

Accept only positive (including zero) amounts. See also IRM 3.12.8.5 (8), Section 06 Error Register, if no significant money amounts present on the document.

Money amount found in Box 4, "Fair market value per share on exercise date."

Accept only positive (including zero) amounts. See also IRM 3.12.8.5 (8), Section 06 Error Register, if no significant money amounts present on the document.

Money amount found in Box 5, "Exercise price paid per share."

Accept only positive (including zero) amounts.

Number found in Box 6, "No. of shares transferred."

Field cannot have more than 12 numbers.

Blank is valid.

Date present in Box 7, "Date legal title transferred."

Valid format equals YYYYMMDD.

Money amount found in Box 8, "Exercise price per share determined as if the option was exercised on the date shown in Box 1."

Accept only positive (including zero) amounts.

Fields C, D, E, or H must have a significant amount in at least one of the required money fields if the return if not an amended return. Delete the return if no significant money amount exists on an original return (not amended). Refer to IRM 3.12.8.5 (8) (a), Section 06 Error Register, for instruction.

Money amount found in Box 1, "Employee or self-employed person's Archer MSA contributions made in YYTY and YYTY+1 for YYTY."

Accept only positive (including zero) amounts.

Money amount found in Box 2, "Total contributions made in YYTY."

Accept only positive (including zero) amounts.

Money amount found in Box 3, "Total HSA or Archer MSA contributions made in YYTY+1 for YYTY."

Accept only positive (including zero) amounts.

Money amount found in Box 4, "Rollover contributions not included in Boxes 1, 2, or 3."

Accept only positive (including zero) amounts.

Money amount found in Box 5, "Fair market value of HSA, Archer MSA, or MA MSA."

Accept only positive (including zero) amounts.

Entry from Box 6, "HSA, Archer MSA, or MA MSA" checkboxes.

The valid code 1 "HSA."

The valid code 2 "Archer MSA."

The valid code 3 "MA MSA."

Blank if no box or multiple boxes checked.

Money amount found in Box 1, "IRA contributions (other than amounts in Boxes 2-4, 8-10, 13a and 14a)."

Accept only positive (including zero) amounts.

Money amount found in Box 2, "Rollover contributions."

Accept only positive (including zero) amounts.

Money amount found in Box 3, "Roth IRA conversion amount."

Accept only positive (including zero) amounts.

Money amount found in Box 4, "Recharacterized contributions."

Accept only positive (including zero) amounts.

Money amount found in Box 5, "Fair market value of account."

Accept only positive (including zero) amounts.

Money amount found in Box 6, "Life insurance cost included in box 1."

Accept only positive (including zero) amounts.

Entry from checkboxes for IRA/SEP/SIMPLE/ROTH IRA.

The valid code 1 "IRA."

The valid code 2 "SEP."

The valid code 3 "SIMPLE."

The valid code 4 "ROTH IRA."

Blank if no box or multiple boxes checked.

Money amount found in Box 8, "SEP contributions."

Accept only positive (including zero) amounts.

Money amount found in Box 9, "SIMPLE contributions."

Accept only positive (including zero) amounts.

Money amount found in Box 10, "Roth IRA contributions."

Accept only positive (including zero) amounts.

Entry for checkbox 11 "Check if RMD for YYTY."

The valid code is "1" when the box is checked.

Blank is valid if the box is not checked.

Date present in Box 12a, "RMD date."

Valid format equals YYYYMMDD.

Blank is valid.

Money amount found in Box 12b, "RMD amount."

Accept only positive (including zero) amounts.

Money amount found in Box 13a, "Postponed/late contrib."

Accept only positive (including zero) amounts.

Entry for year in Box 13b, "Year."

YYYY is the required format.

Blank is valid.

Code present in Box 13c, "Code."

Delete entries not equal to "PL" or "EO" followed by six numerics or "FD" or "SC" without numerics.

Blank is valid.

Money amount found in Box 14a, "Repayments."

Accept only positive (including zero) amounts.

Code present in Box 14b, "Code."

Delete entries not equal to "BA, QR, or DD."

Blank is valid.

Money amount found in Box 15a, "FMV of certain specified assets."

Accept only positive (including zero) amounts.

Code present in Box 15b, "Code(s)."

Allow up to two of the following: "A, B, C, D, E, F, or G." Characters must not repeat in the field.

Remove one character if two matching characters appear in the field.

Delete entries of more than two valid codes and enter "H" as the entry.

Delete any code present with "H" and leave the "H."

Blank is valid.

Blank the field when it has only invalid entries.

Money amount found in Box 1, "Gross distribution."

Accept only positive (including zero) amounts.

If this field is the only field in error, and Fields A, B and C entries match the entries on the return, clear the error using AC "7" .

Money amount found in Box 2, "Earnings."

Accept only positive (including zero) amounts.

Money amount found in Box 3, "Basis."

Accept only positive (including zero) amounts.

Entry for checkbox 4, "Trustee-to-trustee transfer."

The valid code is "1" if box is checked.

Blank is valid if not checked.

Entry from Box 5 checked for "Distribution is from:" as the title.

The valid code is 1 if "Private" box is checked.

The valid code is 2 if "State" box is checked.

The valid code is 3 if "Coverdell ESA" box is checked.

Blank is valid if no or multiple boxes are checked.

Entry for checkbox 6, "Check if the recipient is not the designated beneficiary."

The valid code is "1" if box is checked.

Blank is valid if not checked.

Money amount found in Box 1, "Reportable winnings."

Accept only positive (including zero) amounts.

Date from Box 2, "Date won."

Valid format equals YYYYMMDD.

Blank is valid.

If the date is entered incorrectly by the filer, and it is clear the intent is for the current year processed then change the year to equal current tax year processed.

Money amount found in Box 4, "Federal income tax withheld."

Accept only positive (including zero) amounts.

This field is less than the sum of Fields A and Field D.

Delete the data record if the field ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the sum of Fields A and D, Error Reason Code 16 is present and Fields A, C, and D have an asterisk. See IRM 3.12.8.2.8, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud, for instruction.

Money amount found in Box 7, "Winnings from identical wagers."

Accept only positive (including zero) amounts.

Money amount found in Box 1, "Investment in contract."

Accept only positive (including zero) amounts.

Money amount found in box 2, "Surrender amount."

Accept only positive (including zero) amounts.

Entry from box "Issuer’s information contact name."

This field can have up to 39 alpha and/or numeric characters.

For descriptions longer than 39 characters, abbreviate where possible; otherwise, delete the right most characters more than 39.

No validity check for this field.

Blank is valid.

Money amount found in Box 1, "Total."

Accept only positive (including zero) amounts.

Total money entered in Box 1 should equal the sum of the entries for Boxes 5a through 5l.

Enter the total amount in Box 1 in Box 5a if Box 1 has a positive entry and Box 5a through Box 5l do not have amounts.

Enter the total of Box 5a through Box 5l in Box 1 if Box 1 is blank.

Delete the return using AC "2D" if unable to determine filer intent because Box 1 is significantly less than the combined total of Boxes 5a through 5l. See IRM 3.12.8.2.8 (1), Deleting Error Records, for this general instruction.

Entry from Box 2a, "Code."

One alpha character is valid.

Valid alpha characters include only A, C, or O.

Blank is valid.

Alpha and/or numeric entry from Box 2b, "Unique Identifier."

This field can have up to 39 alpha or numeric characters.

For entries longer than 39 characters, abbreviate where possible; otherwise, delete the right most characters more than 39.

No validity check for this field.

Blank is valid.

Entry from Box 3, "Bond type."

This field is three characters long (blanks accepted).

Valid entries include only 101, 199 and blank.

Money amount found in Box 5a, "January."

Accept only positive (including zero) amounts.

Money amount found in Box 5b, "February."

Accept only positive (including zero) amounts.

Money amount found in 5c, "March."

Accept only positive (including zero) amounts.

Money amount found in Box 5d, "April."

Accept only positive (including zero) amounts.

Money amount found in Box 5e, "May."

Accept only positive (including zero) amounts.

Money amount found in Box 5f, "June."

Accept only positive (including zero) amounts.

Money amount found in Box 5g, "July."

Accept only positive (including zero) amounts.

Money amount found in Box 5h, "August."

Accept only positive (including zero) amounts.

Money amount found in Box 5i, "September."

Accept only positive (including zero) amounts.

Money amount found in Box 5j, "October."

Accept only positive (including zero) amounts.

Money amount found in Box 5k, "November."

Accept only positive (including zero) amounts.

Money amount found in Box 5l, "December."

Accept only positive (including zero) amounts.

Entry for checkbox found at the lower left-hand side of the document under the recipient’s entity information.

Valid entries include:
"1" if the first box checked
"2" if the second box checked

If blank enter "1."

If the invalid character of "3" correct the entry as "1" or "2" depending on taxpayer intent. When you cannot determine filer intent enter "1."

This field reflects the number of original documents transmitted by Form 1096, Annual Summary and Transmittal of U.S. Information Returns. This is not a money field.

For Account Type Code "B" , "C" , or "M" Form 1096 this entry appears before a slash (/) in Box 3 ("25/" ). If the numbers agree, input AC "7" .

Accept only positive (including zero) amounts.

For Account Type Code "S" Form 1096 the entry in this field is calculated by the scanner and may not match the entry in Box 3. If this field is zero and Field B is also zero, enter 1 in Field A.

This field is greater than or equal to Field I, Original Documents Subject to Penalty. If not, both Field A and Field I appear in error.

Form 1096 transmitting more than 998 payee documents appear in the Error Register on the first pass only.

This field reflects the number of amended detail documents transmitted by the Form 1096. This is not a money field.

For Account Type Code "B" , "C" , or "M" Form 1096 this entry is coded after a slash "/" in Box 3 (e.g., "/25" ). If the numbers agree, input AC "7" .

Accept only positive (including zero) amounts.

For Account Type Code "S" Form 1096 the entry in this field is calculated by the scanner and may not match the entry in Box 3.

This field is greater than or equal to Field J, Amended Documents Subject to Penalty. If not, both Field B and Field J appear in error.

Form 1096 transmitting more than 998 payee documents appear in the Error Register on the first pass only.

Money amount found in Box 4, "Federal income tax withheld."

This field is equal to or greater than zero.

Money amount found in Box 5, "Total amount reported with this Form 1096."

This field is equal to or greater than zero.

This field has the TIN type and return code. It is edited before the preprinted or edited return code identifying the type of returns transmitted for ISRP processed returns. SCRIPS processed returns auto generate the field.

The valid TIN type code "1" equals Employer Identification Number (EIN).

The valid TIN type code "2" equals SSN.

This field has one of the following three-digit combinations.

Form 1096 processed through SCRIPS (Account Type Code "S" in the document header) has a "5" for the first character if the TIN did not data captured from Box 1 or 2 of the transmittal by the SCRIPS system. Correct by researching and entering the correct number above.

Payment code "Z" is used for anyForm 1096 transmitting only "amended" or FATCA marked detail documents with no money amounts.

SCRIPS entered documents (Account Type Code "S" ) require Payment Code(s) for all Form 1096 processed by the SCRIPS system.

Locate these entries if in the first seven boxes under the wording "For Official Use Only" or the date derived from the IRS received date stamp in the "For Official Use Only" box.

If a delinquent return indicator is "P" or "X" , then a valid date must follow. If the delinquent date is not present locate the valid delinquent date on the return using the table below. Valid format equals YYYYMMDD, where YYYY equals the processing year (or the processing year minus 1) MM equals 01 through 12 and DD equals 01 through 31.

Accept only the following entries for the delinquent return indicator for an Account Type Code "B" or "C" Form 1096; ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

Accept only the following entries for an Account Type Code "S" Form 1096, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

If the Delinquent Return Indicator is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

This entry, if present, is in the last two boxes under the wording "For Official Use Only" .

Accept only 99, and blank. If you cannot determine a correct indicator, then blank the field.

If the form is "Prepared by the IRS" on the signature line place code "99" in the correspondence indicator.

The entry for Account Type Code "B" and "C" documents is found in the bottom-left corner of the Form 1096, Annual Summary and Transmittal of U.S. Information Returns. The number is coded before a slash "/" (e.g., "25/" ).

The field for Account Type Code "S" is not present on the Form 1096, Annual Summary and Transmittal of U.S. Information Returns. The entry is computed by SCRIPS systemically.

The field is equal to or less than Field A. If not, both Field A and Field I appear in error.

Accept only positive (including zero) amounts.

If Field I is in error on Account Type Code "S" documents in raw register, notify your campus Planning & Analysis (P&A) staff and provide examples for forwarding to the IRP Analyst.

The entry for Account Type Code "B" and "C" documents is in the bottom-left corner of the Form 1096. The number is coded after a slash / (e.g., "/25" ).

The field for Account Type Code "S" is not present on the Form 1096. The entry is computed by SCRIPS systemically.

If Field J is in error on Account Type Code "S" documents in raw register, notify your local P&A staff and provide examples for forwarding to the IRP Analyst.

This field is equal to or less than Field B. If not both Field B and Field J appear in error.

Accept only positive (including zero) amounts.

An entry allowed on only Account Type Code "B" and "C" documents.

Accept only current year being processed minus three, current year being processed minus two, current year being processed minus one and blanks.

Accept only blank entries for all Account Type Code "S" Document Code 69.

Money amount found in Box 1, "Nonemployee compensation."

Accept only positive (including zero) amounts.

Entry from Box 2, "Direct sales" checkbox.

Valid code is "1" if box is checked.

Blank is valid if not checked.

Money amount found in Box 4, "Federal income tax withheld."

Accept only positive (including zero) amounts.

Delete the data record when the field is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of Field A and Error Reason Code 16 is present. Income Field A and Field D appear marked in error. See IRM 3.12.8.2.8, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud, for instruction.

Money amount found in Box 1, "Coverdell ESA contributions."

Accept only positive (including zero) amounts.

Money amount found in Box 2, "Rollover contributions."

Accept only positive (including zero) amounts.

Date in Box 1, "Date of sale or exchange."

Valid format equals YYYYMMDD.

If the date is not entered in the correct format, enter it in YYYYMMDD format.

If the date is entered incorrectly by the filer, change the year to equal current tax year processed (processing year minus one).

Enter the day of "01" to the YYYYMM present if a valid MM and YYYY appear with no DD.

Money amount found in Box 2 "Aggregate amount rec'd."

Accept only positive (including zero) amounts.

Number in Box 3 "No. of shares exchanged."

Field is numeric.

Entry in Box 4 "Classes of stock exchanged."

Alpha and numeric entries up to 12 characters valid.

Money amount found in Box 1a, "Annuity amount on start date."

Accept only positive (including zero) amounts.

Date in Box 1b, "Annuity start date."

Valid format equals YYYYMMDD.

If the date is not entered correctly in YYYYMMDD format enter the correct date format.

Any date and year valid as long as a valid date.

Entry for checkbox "Check if start date may be accelerated."

The valid code is "1" if the indicator box is checked.

Blank is valid if not checked.

Money amount found in Box 3, "Total premiums."

Accept only positive (including zero) amounts.

Money amount found in Box 4, "FMV of QLAC."

Accept only positive (including zero) amounts.

Money amount found in Box 5a, "January."

Accept only positive (including zero) amounts.

Money amount found in Box 5b, "February."

Accept only positive (including zero) amounts.

Money amount found in Box 5c, "March."

Accept only positive (including zero) amounts.

Money amount found in Box 5d, "April."

Accept only positive (including zero) amounts.

Money amount found in Box 5e, "May."

Accept only positive (including zero) amounts.

Money amount found in Box 5f, "June."

Accept only positive (including zero) amounts.

Money amount found in Box 5g, "July."

Accept only positive (including zero) amounts.

Money amount found in Box 5h, "August."

Accept only positive (including zero) amounts.

Money amount found in Box 5i, "September."

Accept only positive (including zero) amounts.

Money amount found in Box 5j, "October."

Accept only positive (including zero) amounts.

Money amount found in Box 5k, "November."

Accept only positive (including zero) amounts.

Money amount found in Box 5l, "December."

Accept only positive (including zero) amounts.

Date from Box 1, "Date of closing."

The date valid format equals YYYYMMDD, where YYYY=YYTY (processing year minus one.)

If the date is not entered correctly, enter the date in the correct format above.

Accept blanks or blanks followed by a date in the proper format.

If the year of the date is entered incorrectly by the filer, change the year to equal current tax year being processed (processing year minus one).

Money amount found in Box 2 "Gross proceeds."

Accept only positive (including zero) amounts.

Description from Box 3, "Address or legal description."

This field has up to 39 alpha and/or numeric characters.

For descriptions longer than 39 characters, abbreviate where possible, otherwise, delete the right most characters more than 39.

No validity check for this field.

Blank is valid.

Entry from checkbox 4, Check here if the transferor received or will receive property or services as part of the consideration.

The valid code is 1 if the box is checked.

Blank is valid if not checked.

Entry from checkbox 5, Check here if the transferor is a foreign person (nonresident alien, foreign partnership, foreign estate, or foreign trust).

The valid code is "1" if the box is checked.

Blank is valid if not checked.

Money amount found in Box 6 "Buyer’s part of real estate tax."

Accept only positive (including zero) amounts.

Entry from Box 1, "Date of contribution."

Valid format equals YYYYMMDD, where YYYY=YYTY (processing year minus one).

If the year is less than the year currently processed delete the record. See IRM 3.12.8.2.8, Deleting Error Records, for delete procedures.

Enter the day of "01" to the YYYYMM present if a valid MM and YYYY appear with no DD.

Entry from Box 2b, "Year."

Accept four numeric characters.

Entry from Box 2c, "Make."

This entry has up to 13 alpha characters.

Blank the field if only numerics.

Entry from Box 2d, "Model."

This entry has up to 22 alpha and/or numeric characters.

Entry from Box 3, "Vehicle or other identification number."

This entry has up to 25 alpha and/or numeric characters.

Entry from Box 4a, "Vehicle sold in arm's length transaction to unrelated party."

The valid code is "1" if box is checked.

Blank is valid if box is not checked and Field H is not a positive value.

If Field F is blank and Field H is a positive value enter a "1" in Field F.

Date from Box 4b, "Date of sale."

Valid format equals YYYYMMDD, where YYYY=YYTY (processing year minus one).

Remove the date if YYYY is less or more than YYTY and the date on Field A=YYTY.

Money amount found in Box 4c, "Gross proceeds from sale."

Accept only positive (including zero) amounts.

Field G and Field F must each have an entry if Field H is a positive value. If Field G is blank then enter Field A, "Date of contribution."

Entry from checkbox 5a, "Vehicle will not be transferred for money, other property, or services before completion of improvements or intended use."

The valid code is "1" if box is checked.

Blank is valid if not checked.

Entry from checkbox 5b, "Donee certifies - needy individual."

The valid code is "1" if box is checked.

Blank is valid if not checked.

Entry from Box 5c, "Donee certifies the following detailed description of ..."

This entry has up to 39 alpha and/or numeric characters.

No validity check for this field.

Blank is valid.

Entry from checkbox 6a, "Did you provide goods or services ..."

The valid code is "1" if the "Yes" box is checked.

Blank the field if both the "Yes" and "No" boxes have marks.

Blank if the "No" box is checked.

Money amount found in Box 6b, "Value of goods or services provided ..."

Accept only positive (including zero) amounts.

Entry from checkbox 6c, "Intangible religious benefits."

The valid code is "1" if box is checked.

Blank is valid if not checked.

This is in Box 7, "Under the law cannot claim more than $500 ..."

The valid code is "1" if box is checked.

Blank is valid if not checked.

Entry from Box 1a "Description of property (Example 100 sh. XYZ Co.)."

This field has up to 39 alpha and/or numeric characters.

For descriptions longer than 39 characters, abbreviate where possible, otherwise, delete the right most characters more than 39.

Blank is valid.

No validity check for this field.

Date from Box 1b, "Date acquired" .

All blanks or leading blanks followed by a date in valid format is acceptable. Valid format equals YYYYMMDD, where YYYY=YYTY (processing year minus one).

If the date is not entered correctly, enter date to the format above.

If the date is entered incorrectly by the filer, delete the transcribed information.

Date from Box 1c "Date sold or disposed."

All blanks or leading blanks followed by a date in valid format is acceptable. The valid format equals YYYYMMDD, where YYYY=YYTY (processing year minus one).

If the date is not entered correctly, enter the date to the format above.

If the date is entered incorrectly by the filer, delete the transcribed information.

Money amount found in Box 1d, "Proceeds."

Accept negative or positive (including zero) amounts.

Money amount found in Box 1e, "Cost or other basis."

Accept only positive (including zero) amounts.

Money amount found in Box 1f, "Accrued market discount."

Accept only positive (including zero) amounts.

Money amount found in Box 1g, "Wash sale loss disallowed."

Accept negative or positive (including zero) amounts.

Entry from checkboxes under Box 2.

Accept "1" if "Short-term gain or loss" box is checked, "2" if "Long- term gain or loss" box is checked, "3" if "Ordinary" box is checked and blank if no box is checked.

Blank the field if multiple boxes have marks (checks) or an invalid character exists in the field.

Entry for checkbox 3, "Check if proceeds from: ."

The valid code is "1" if the "Collectibles" box is checked.

The valid code is "2" if the "QOF" box is checked.

The valid code is "3" if both boxes have checks.

Blank is valid for no boxes checked.

Money amount found in Box 4, "Federal income tax withheld."

This field is less than or equal to the sum of Boxes 1d and 13.

Delete the data record when the field is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of Fields D and U and Error Reason Code 16 is present and Fields D, J and U have asterisk. See IRM 3.12.8.2.8, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud, for instruction.

Accept positive (including zero) amounts.

Entry for checkbox 5, "Check if noncovered security."

The valid code is "1" if the box is checked.

Blank is valid if not checked.

Entry for checkbox 6 "Reported to IRS: Check Gross proceeds / Net proceeds."

The valid code is "1" if the Gross proceeds box is checked.

The valid code is "2" if the Net proceeds box is checked.

Blank is valid if neither box is checked.

Blank the field if both boxes have checks or you cannot determine filer intent.

Entry for checkbox 7 "Check if loss not allowed based on amount in box 1d."

The valid code is "1" if the box is checked.

Blank is valid if not checked.

Money amount found in Box 8, "Profit (or loss) realized in YYTY on closed contracts."

Accept negative or positive (including zero) amounts.

Money amount found in Box 9, "Unrealized profits or (loss) on open contracts 12/31/YYTY-1."

Accept negative or positive (including zero) amounts.

Entry in "CUSIP number."

No validity checks for this field.

Field cannot exceed 13 characters.

Entry for checkbox found under the recipient entity in the lower left side of the document, "FATCA filing requirement."

The valid code is "1" if the box is checked.

Blank is valid if not checked.

Money amount found in Box 10, "Unrealized profits or (loss) on open contracts 12/31/YYTY."

Accept negative or positive (including zero) amounts.

Money amount found in Box 11, "Aggregate profit or (loss) on contracts."

Accept negative or positive (including zero) amounts.

Entry for checkbox Box 12, "Check if basis reported to IRS."

The valid code is "1" if the box is checked.

Blank is valid if not checked.

Money amount found in Box 13, "Bartering."

Accept only positive (including zero) amounts.

Money amount found in Box 2, "Balance of principal outstanding."

Accept only positive (including zero) amounts.

Money amount found in Box 4, "Fair market value of property."

Accept only positive (including zero) amounts.

Entry from Box 5 "Check if the borrower was personally liable for repayment of the debt."

The valid code is "1" if the box is checked.

Blank is valid if not checked.

Entry from Box 6, "Description of property."

Any characters valid with a maximum of 39 positions.

No validity check for this field.

Blank is valid.

Money amount found in Box 1, "Mortgage interest received from payer(s)/borrower(s)."

Accept only positive (including zero) amounts.

Money amount found in Box 2, "Outstanding mortgage principal."

Accept only positive (including zero) amounts.

Date present in Box 3, "Mortgage origination date."

Valid format equals YYYYMMDD.

Blank or any year is valid.

Blank the field when incomplete or illegible.

Money amount found in Box 4, "Refund of overpaid interest."

Accept only positive (including zero) amounts.

Money amount found in Box 5, "Mortgage insurance premiums."

Accept only positive (including zero) amounts.

Money amount found in Box 6, "Points paid on purchase of principal residence."

Accept only positive (including zero) amounts.

Entry from Box 7 "If address of property securing mortgage is the same as PAYER’S/BORROWER’S address, check the box, or enter the address or description in box 8."

The valid code is "1" if the box is checked.

Blank is valid if not checked.

Entry from Box 8, "Address of property securing mortgage."

This field has up to 39 alpha and/or numeric characters.

Leave a blank for illegible characters but do not leave two blanks in a row.

For entries longer than 39 characters, abbreviate where possible, otherwise, delete the right most characters more than 39.

No validity check for this field.

Blank is valid.

Number from Box 9, "Number of properties securing the mortgage."

Accept only positive (including zero) amounts.

Entry from Box 10, "Other."

This field has up to 39 alpha and/or numeric characters.

Leave a blank for illegible characters but do not leave two blanks in a row.

For entries longer than 39 characters, abbreviate where possible, otherwise, delete the right most characters more than 39.

No validity check for this field.

Blank is valid.

Date present in Box 11, "Mortgage acquisition date."

Valid format equals YYYYMMDD.

Blank or any year is valid.

Blank the field when incomplete or illegible.

Money amount found in Box 1, "Payments received for qualified tuition and related expenses."

Accept only positive (including zero) amounts.

TIN checkbox to the right of the "STUDENT’S TIN" and to the left of Box 3.

The valid code is "1" if the box is checked.

Blank is valid if box is not checked.

Money amount found in Box 4 "Adjustments made for a prior year."

Accept negative or positive (including zero) amounts.

Money amount found in Box 5 "Scholarships or grants."

Accept only positive (including zero) amounts.

Money amount found in Box 6 "Adjustments to scholarships or grants for a prior year."

Accept negative and positive (including zero) amounts.

Entry for checkbox 7 "Checked if the amount in box 1 includes amounts for an academic period beginning January - March YYPY (YYPY equals the current processing year)."

Valid code is "1" if box is checked.

Blank is valid if not checked.

Entry for checkbox 8 "Checked if at least half-time student."

Valid code is "1" if box is checked.

Blank is valid if not checked.

Entry for checkbox 9 "Checked if a graduate student."

Valid code is "1" if box is checked.

Blank is valid if not checked.

Money amount found in Box 10 "Ins. contract reimb./refund."

Accept negative and positive (including zero) amounts.

Money amount found in Box 1, "Student loan interest received by lender."

Accept only positive (including zero) amounts.

Entry for checkbox 2, "Check if box 1 does not include ..."

Valid code is "1" if box is checked.

Blank is valid if not checked.

Date in Box 1, "Date of identifiable event."

Valid format equals YYTYMMDD for current year processing.

Money amount found in Box 2, "Amount of debt discharged."

Accept only positive (including zero) amounts.

See IRM 3.12.8.5 (8), Section 06 Error Register, if no significant money amounts exist and the document is not amended, then follow the delete instructions.

Money amount found in Box 3, "Interest, if included in box 2."

Accept only positive (including zero) amounts.

Entry from Box 4 "Debt description."

This field has up to 39 alpha and/or numeric characters.

Leave a blank for illegible characters but do not leave two blanks in a row.

For entries longer than 39 characters, abbreviate where possible, otherwise, delete the right most characters more than 39.

No validity check for this field.

Blank is valid.

Entry from checkbox 5 "Check here if debtor was personally liable for repayment of the debt."

Valid code is "1" if the box is checked.

Blank is valid if not checked.

Entry from Box 6 "Identifiable event code."

A one-character alpha is valid.

Accept A, B, C, D, E, F, G, and H.

Blank is valid.

Money amount found in Box 7, "Fair market value of property."

Accept only positive (including zero) amounts.

Money amount found in Box 1, "Unemployment compensation."

Accept only positive (including zero) amounts.

Money amount found in Box 2, "State or local income tax refunds, credits or offsets."

Accept only positive (including zero) amounts.

Year from Box 3, "Box 2 amount is for tax year."

All blanks or leading blanks followed by a four-digit tax year is valid.

If not blank, must equal tax year processed minus one through tax year minus four.

If after checking the paper document, the tax year is not valid, change it to tax year being processed minus one.

Money amount found in Box 4, "Federal income tax withheld."

Accept only positive (including zero) amounts.

Acceptable is less than or equal to the sum of Fields A, B, E, and F.

Money amount found in Box 5, "RTAA payments."

Accept only positive (including zero) amounts.

Money amount found in Box 6, "Taxable grants."

Accept only positive (including zero) amounts.

Money amount found in Box 7, "Agriculture payments."

Accept only positive (including zero) amounts.

Entry for checkbox 8, "Check if box 2 is trade or business income."

This is a one-position field.

This field is 1 if Box 8 checkbox is marked.

Blank is valid if not marked.

Accept only "1" or blank.

If a "1" then, Field B (Box 2) requires an entry greater than zero. If there isn't an entry in Field B and Field H has a "1" , both fields appear in error.

Money amount found in Box 1a, "Total ordinary dividends."

Accept only positive (including zero) amounts.

Money amount found in Box 1b, "Qualified dividends."

Accept only positive (including zero) amounts.

Money amount found in Box 2a, "Total capital gain distr."

Accept only positive (including zero) amounts.

Money amount found in Box 2b, "Unrecap. Sec. 1250 gain."

Accept only positive (including zero) amounts.

Money amount found in Box 2c, "Section 1202 gain."

Accept only positive (including zero) amounts.

Money amount found in Box 2d, "Collectibles (28%) gain."

Accept only positive (including zero) amounts.

Money amount found in Box 2e, "Section 897 ordinary dividends."

Accept only positive (including zero) amounts.

Money amount found in Box 2f, "Section 897 capital gain."

Accept only positive (including zero) amounts.

Money amount found in Box 3, "Nondividend distributions."

Accept only positive (including zero) amounts.

Money amount found in Box 4, "Federal income tax withheld."

Delete the data record when the field is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the sum of Fields A, C, and N, Error Reason Code 16 is present and Fields A, C, J, and N have asterisks. See IRM 3.12.8.2.8, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud, for instruction.

Accept only positive (including zero) amounts.

Money amount found in Box 5, "Section 199A dividends."

Accept only positive (including zero) amounts.

Money amount found in Box 6, "Investment expenses."

Accept only positive (including zero) amounts.

Money amount found in Box 7, "Foreign tax paid."

Accept only positive (including zero) amounts.

Money amount found in Box 9, "Cash liquidation distributions."

Accept only positive (including zero) amounts.

Money amount found in Box 10, "Noncash liquidation distributions."

Accept only positive (including zero) amounts.

Entry from checkbox 11, "FATCA filing requirement."

The valid code is "1" if the box is checked.

Blank is valid if the box is not checked.

Money amount found in Box 12, "Exempt-interest dividends."

Accept only positive (including zero) amounts.

Money amount found in Box 13, "Specified private activity bond interest dividends."

Accept only positive (including zero) amounts.

If a positive money amount and in error and Field Q is blank, enter the amount present in Field Q.

If a positive money amount and in error and Field Q has a money amount, replace the money amount in Field Q with the sum of the amounts in Fields Q and R.

Money amount found in Box 1, "Interest income."

Accept only positive (including zero) amounts.

Money amount found in Box 2, "Early withdrawal penalty."

Accept only positive (including zero) amounts.

Money amount found in Box 3, "Interest on U.S. Savings Bonds and Treas. obligations."

Accept only positive (including zero) amounts.

Money amount found in Box 4, "Federal income tax withheld."

Delete the data record when the field is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the sum of Fields A and C, Error Reason Code 16 is present and Fields A, C, and D have asterisks. See IRM 3.12.8.2.8, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud for instruction.

Accept only positive (including zero) amounts.

Money amount found in Box 5, "Investment expenses."

Accept only positive (including zero) amounts.

Money amount found in Box 6, "Foreign tax paid."

Accept only positive (including zero) amounts.

Entry from Box 7, "Foreign country or U.S. territory."

This field has up to 39 alpha characters.

For text longer than 39 characters, abbreviate where possible; otherwise, delete the right most characters more than 39.

Money amount found in Box 8, "Tax-exempt interest."

Accept only positive (including zero) amounts.

Money amount found in Box 9, "Specified private activity bond interest."

Accept only positive (including zero) amounts.

Money amount found in Box 10, "Market discount."

Accept only positive (including zero) amounts.

Money amount found in Box 11, "Bond premium."

Accept only positive (including zero) amounts.

Entry for checkbox found under the recipient entity on the left side of the document, "FATCA filing requirement."

The valid code is "1" if the box is checked.

Blank is valid if the box is not checked.

Money amount found in Box 12, "Bond premium on Treasury obligations."

Accept only positive (including zero) amounts.

Money amount found in Box 13, "Bond premium on tax-exempt bond."

Accept only positive (including zero) amounts.

Entry from Box 14 "Tax-exempt and tax credit bond CUSIP no."

A 13-character field.

No validity checks for this field.

Money amount found in Box 1 "Gross long-term care benefits paid."

Accept only positive (including zero) amounts.

Money amount found in Box 2, "Accelerated death benefits paid."

Accept only positive (including zero) amounts.

Entry from checkbox 3, "Per Diem/Reimbursed amount checkbox."

The valid code is "1" , if "Per diem" box only is checked.

The valid code is "2" , if "Reimbursed amount" box only is checked.

The valid code is "3" , if both boxes have checks.

Blank is valid if "neither" box is checked.

Entry in "INSURED'S TIN."

This field has 9 numerics.

Entry in "INSURED'S name."

This field has up to 39 alpha and/or numeric characters.

For descriptions longer than 39 characters, abbreviate where possible; otherwise, delete the right-most characters more than 39.

No validity check for this field.

Blank is valid.

Entry for checkbox 5, "Chronically or Terminally iII" checkboxes.

The valid code is "1" if "Chronically ill" box only is checked.

The valid code is "2" if "Terminally ill" box only is checked.

The valid code is "3" if both boxes are checked.

Blank is valid if "no" box checked.

Date from Box 5, "Date certified."

Valid format equals YYYYMMDD for the date.

Money amount found in Box 1, "Gross distribution."

Accept only positive (including zero) amounts.

Money amount found in Box 2, "Earnings on excess cont."

Accept only positive (including zero) amounts.

Entry from Box 3, "Distribution code" .

The valid code "1" , "Normal distribution."

The valid code "2" , "Excess contributions."

The valid code "3" , "Disability."

The valid code "4" , "Death."

The valid code "5" , "Prohibited transaction."

The valid code "6" , "Nonspousal beneficiary."

Money amount found in Box 4, "FMV on date of death."

Accept only positive (including zero) amounts.

Entry for is Box 5.

Valid code is "1" if "HSA" box is checked.

Valid code is "2" if "Archer MSA" box is checked.

Valid code is "3" if "MA MSA" box is checked.

Blank is valid if multiple boxes or no boxes are checked.

Money amount found in Box 1, "Rents."

Accept only positive (including zero) amounts.

Money amount found in Box 2, "Royalties."

Accept only positive (including zero) amounts.

Money amount found in Box 3, "Other income."

Accept only positive (including zero) amounts.

Money amount found in Box 4, "Federal income tax withheld."

Accept only positive (including zero) amounts.

Delete the data record when the field is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the sum of Fields A, B, C, E, F, H, I, J, K and N and Error Reason Code 16 is present. All income fields and Field D appear marked in error. See IRM 3.12.8.2.8, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud, for instruction.

Money amount found in Box 5, "Fishing boat proceeds."

Accept only positive (including zero) amounts.

Money amount found in Box 6, "Medical and health care payments."

Accept only positive (including zero) amounts.

Entry for checkbox 7, "Direct sales" checkbox.

Valid code is "1" if box is checked.

Blank is valid if the box is not checked.

Money amount found in Box 8, "Substitute payments in lieu of dividends or interest."

Accept only positive (including zero) amounts.

Money amount found in Box 9, "Crop insurance proceeds."

Accept only positive (including zero) amounts.

Money amount found in Box 10 "Gross proceeds paid to an attorney."

Accept only positive (including zero) amounts.

Money amount found in Box 11 "Fish purchased for resale."

Accept only positive (including zero) amounts.

Money amount found in Box 12 "Section 409A deferrals."

Accept only positive (including zero) amounts.

Entry for the checkbox in Box 13, "FATCA filing requirement."

The valid code is "1" if the box is checked.

Blank is valid if the box is not checked.

Money amount found in Box 14 "Excess golden parachute payments."

Accept only positive (including zero) amounts.

Money amount found in Box 15 "Nonqualified deferred compensation."

Accept only positive (including zero) amounts.

Money amount found in Box 1, "Original issue discount for YYTY."

Accept only positive (including zero) amounts.

Money amount found in Box 2, "Other periodic interest."

Accept only positive (including zero) amounts.

Money amount found in Box 3, "Early withdrawal penalty."

Accept only positive (including zero) amounts.

Money amount found in Box 4, "Federal income tax withheld."

Accept only positive (including zero) amounts.

Delete the data record when the field is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the sum of Fields A and B and Reason Code 16 is present. Fields A, B, and D appear marked in error. See IRM 3.12.8.2.8, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud, for instruction.

Money amount found in Box 5, "Market discount."

Accept only positive (including zero) amounts.

Money amount found in Box 6, "Acquisition premium."

Accept only positive (including zero) amounts.

Entry from Box 7, "Description."

This field has up to 39 alpha and/or numeric characters. found in Box 7.

For descriptions longer than 39 characters, abbreviate where possible; otherwise, delete the right most characters more than 39.

No validity check for this field.

Blank is valid.

Money amount found in Box 8 "Original issue discount on U.S. Treasury obligations."

Accept negative or positive (including zero) amounts.

Entry from the checkbox found under the recipient entity on the left side of the document, "FATCA filing requirement."

The valid code is "1" if the box is checked.

Blank is valid if the box is not checked.

Money amount found in Box 9 "Investment expenses."

Accept only positive (including zero) amounts.

Money amount found in Box 10, "Bond premium."

Accept only positive (including zero) amounts.

Money amount found in Box 11, "Tax-exempt OID."

Accept only positive (including zero) amounts.

Money amount found in Box 1, "Patronage dividends."

Accept only positive (including zero) amounts.

Money amount found in Box 2, "Nonpatronage distributions."

Accept only positive (including zero) amounts.

Money amount found in Box 3, "Per-unit retain allocations."

Accept only positive (including zero) amounts.

Money amount found in Box 4 "Federal income tax withheld."

Entry is less than the sum of Fields A, B, C, and E.

Delete the data record when the field is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ of the sum of Fields A, B, C, and E and Error Reason Code 16 is present along with Fields A, B, C, D and E all marked in error. See IRM 3.12.8.2.8, Deleting Error Records, and Exhibit 3.12.8-9, Signs of Fraud for instruction.

Accept only positive (including zero) amounts.

Money amount found in Box 5, "Redeemed nonqualified notices."

Accept only positive (including zero) amounts.

Money amount found in Box 6, "Section 199A(g) deduction."

Accept only positive (including zero) amounts.

Money amount found in Box 7, "Qualified. payments (Section 199A(b)(7))."

Accept only positive (including zero) amounts.

Money amount found in Box 8, "Section 199A(a) qual. items."

Accept only positive (including zero) amounts.

Money amount found in Box 9, "Section 199A(a) SSTB items."

Accept only positive (including zero) amounts.

Money amount found in Box 10, "Investment credit."

Accept only positive (including zero) amounts.

Money amount found in Box 11, "Work opportunity credit."

Accept only positive (including zero) amounts.

Money amount found in Box 12, "Other credits and deductions."

Accept only positive (including zero) amounts.

Entry for checkbox 13, "Specified Coop."

The valid code is "1" if the box is checked.

Blank is valid if not checked.

Money amount found in Box 1, "Gross distribution."

Accept only positive (including zero) amounts.

If a money amount exists in Box 2a and no money amount appears in Box 1 place the money amount present in Box 2a in Field A using AC 6.

Otherwise, clear using AC "7" .

Money amount found in Box 2a, "Taxable amount."

Accept only positive (including zero) amounts.

Valid entries in this field, equal or exceed entries in Field D. If not, Field B is marked in error. Check transcription. If the entries match the physical entries made on the return clear the error using AC "7" .

Entry from the two checkboxes in Box 2b.

The valid code is "1" , if "Taxable amount not determined" box is checked.

The valid code is "2" , if "Total distribution" box is checked.

The valid code is "3" , if both boxes are checked.

Blank is valid if "neither" box is checked.

Money amount found in Box 3, "Capital gain (included in box 2a)."

Accept only positive (including zero) amounts.

If this field is greater than zero, and there is not an entry in Field B it must equal Field A or less. If not, both Field A and Field D fall to error.

Money amount found in Box 4, "Federal income tax withheld."

Accept only positive (including zero) amounts.

Field E must equal to Field A amount or less.

Money amount found in Box 6, "Net unrealized appreciation in employer's securities."

Accept only positive (including zero) amounts.

Entry from Box 7, "Distribution code(s)."

Accept only 1 through 9, A, B, C, D, E, F, G, H, J, K, L, M, N, P, Q, R, S, T, U, W, or blank.

Only two indicators allowed. Below is a list of valid indicator combinations as they appear in the official instructions.

If this field is transcribed in error use (c) above to correct when code is missing or invalid.

Blank the field if filer intent is not established.

Entry from checkbox next to Box 7 labeled, "IRA/SEP/SIMPLE."

The valid code "1" if Box 7 is checked.

Blank if the box is not checked.

Money amount found in Box 10, "Amount allocable to IRR within 5 years."

Accept only positive (including zero) amounts.

Date in Box 11, "1st year of desig. Roth contrib."

Valid format of YYYY with the first two characters of "20" .

Blank is valid.

Entry from checkbox 12, "FATCA filing requirement."

The valid code is "1" if the box is checked.

Blank is valid if not checked.

Date from Box 13, "Date of payment."

Accept blanks or leading blanks followed by a date. Valid format equals YYYYMMDD, where YYYY=YYTY (processing year minus one.)

If the date is not entered correctly, enter the date to the format above.

If the year of the date is entered incorrectly by the filer, delete the transcribed information.

Shorten a payer name of more than 40 positions to 40 positions or less using standard abbreviations when possible. Do not use standard abbreviations if doing so alters the Name Control.

If the payer’s name is not present on the return and you cannot determine it from other returns for the payer, research the Accounts Register and name Directory (in the appropriate campus) to develop the payer name. Do not enter a payer name of "UNKNOWN" on the Error Register.

Have all numerics.

Have five or nine numerics.

Match the state present. Check the first three digits in the ZIP Code match the state followed by two numerics other than 00. Add 01 to a field with only three numerics present.

Have no embedded blanks.

Have left justification.

Positions 1 and 2 must have a valid File Location Code (FLC).

FLCs are listed below for documents processed through ISRP and SCRIPS.

Position 3 requires Tax Class Code of 5.

Positions 4 and 5 require 69.

Positions 6 through 8 consist of 001 through 366.

Positions 9 through 13 consist of 00000 through 99999.

Position 14 reflects the current year digit, or the current year digit minus one.

"Manage Unassigned Submissions" - The Manage Unassigned Submissions page provides a view all submissions sent to IRRP from IRIS. These submissions will contain records identified by IRIS as having errors. On this page, a manager assigns submissions for correction by selecting a subset of submissions and a tax examiner SEID.

The "Total Submission Count" and "Total Form Count" will display in the upper left hand corner of the page. Use these counts to manage inventory.

A Table will display showing an empty checkbox, a "#" , "Submission ID" , "Form Count" , and "Date Received by IRIS" . The table is sorted by date, in descending order, with the oldest forms shown first.

The "Search by the Tax Examiner SEID" option is located along the bottom of the page. There is a drop down arrow to allow a manager to search for and select the tax examiner identified for assignment from the list. A manager can also search for a specific SEID by typing within the drop down. Only one SEID can be selected at a time.

Next, a manager can select one or more submissions and a tax examiner SEID to "Assign" submissions or navigate "Back" to the Dashboard page. To enable the "Assign" button, at least one checkbox must be selected and a tax examiner must be selected from the drop down.

If a manager selects "Assign" , the submissions are sent to the inventory of the selected tax examiner SEID, removed from the Manage Unassigned Submissions table, and added to the Manage Assigned Submissions table. The "You have successfully assigned submissions" message will appear. If a manager selects the "OK" button, the message will close.

If a manager selects the "Submission ID" hyperlink, the "View Submission Details" page displays.

If a manager selects a submission that was already assigned by another manager then the message "Submission has already been assigned" will display and the table will refresh. Select "OK" to close the message.

A table will display showing a "#" , "Record ID" , "Correction Status" , "Error Count" , and "Flagged for Fraud" checkbox. The table is sorted by the order received in the submission file from IRIS.

If Correction Status is "Complete" , the "Flag Form for Fraud" checkbox is enabled. A manager can flag for fraud, if applicable, and "Update Status" .

Select "Back" to return to the "View Submission Details" page.

"Manage Assigned Submissions" - The Manage Assigned Submissions page allows a manager to view the status of submissions that were assigned for correction or review. Here a manager can assign completed submissions for quality review, unassign submissions from tax examiners and quality reviewers, and submit completed submissions back to IRIS.

A manager can select any of the following filters: "Tax Examiner SEID" , "Correction Status" , "Quality Reviewer SEID" , and "Review Status" .

The "Total Submission Count" , "Complete Corrections" , and "Incomplete Corrections" will display in the upper left hand corner of the page. Use these counts to manage inventory.

A table will display showing an empty checkbox, a "#" , "Tax Examiner SEID" , "Correction Status" , "Flagged Forms" , "Date Assigned" , "Form Count" , "Reviewer SEID" , "Review Status" , and "Preview Submission" . The table is sorted by date assigned (oldest to most recent), by "Tax Examiner ID" alphabetically, followed by Correction Status. Correction Status will be either "Complete" or "Not Assigned" .

"Enable Buttons" will display in the following circumstances:

If a manager selects "Unassign Examiner" the submission is removed from the "Manage Assigned Submissions" table and returned to the "Manage Unassigned Submissions" inventory.

If a manager selects "Unassign Reviewer" the Reviewer SEID will return to "N/A" and the "Review Status" will return to "Not Assigned" . The Daily Inventory Report of Corrections table will update accordingly.

If a manager selects "Send for Review" the status is updated to "Assigned" .

If a manager selects "Submit to IRIS" , the submission updates are sent to IRIS, and removed from the table and the "Daily Inventory of Corrections" . Only 25 submissions can be submitted to IRIS at one time.

If a manager selects "Preview Submission" hyperlink the "View Submissions Details" page displays.

If a manager selects the "Back" button, the portal will return to the Dashboard page.

"Daily Inventory Report of Errors" is the first page to display after tax examiners enter the portal. Here a tax examiner can view the submissions assigned by a manager and select submissions to begin making corrections. Complete all error corrections for records in the submission before returning to a manager.

A table will display showing a "#" , "Submission ID" , "Form Count" , "Error Count" , and "Date Assigned" . The table is sorted by the "Date Assigned" , oldest to most recent.

The "Unassign Incomplete Submissions" button will also display and is used to return unworked inventory back to the "Unassigned Submissions" table if the tax examiner is unable to complete the records. Select "Continue" to proceed with this action.

Select the "Submissions ID" hyperlink to go to the "Correct Submissions" page to begin error correction.

A table will display showing a "#" , "Record ID" , "Corrected by (SEID)" , "Correction Status" , "Error Count" , and "Flagged for Fraud" .

Select the "Begin Corrections" button to begin resolving error conditions.

When the correction status for all forms is "Complete" , select the "Submit to Manager" button. Next, the message "Your corrections have been successfully submitted" displays. Select "OK" to return to the "Daily Inventory Report of Errors" page.

The recipient Document Locator Number (DLN) will display in the upper left corner. Use the DLN to retrieve the SCRIPS image of the return.

All payment and edit fields will display. Checkboxes for all fields in error are automatically selected to determine the point of error. The checkbox will display before the individual box number that coincides with the Form 1099-series return that is being corrected.

The original value received from IRIS will populate in both the "Field in Error" and the "Field Correction" fields. This allows the tax examiner to leave the field uncorrected, if necessary, by not changing the value in the "Field Correction" textbox.

Fields in error will have a "Field Correction" textbox where tax examiners can enter corrections. Select "Save" or"Next" when all corrections have been made. If all fields were corrected, then the message "Corrections Successful" will display. If unsuccessful, the message "You have left uncorrected fields" will display. On the last form, the "Next" button will change to "Save" .

Forms can be flagged for fraud if the submission exhibits signs of fraudulent information. If the form in error has an indication that the record may contain possible instances of fraud, then select the "Flag Form for Fraud" checkbox. Selecting this checkbox will display a message to verify this action.

If the tax examiner needs to refer to prior forms they completed, select the "Previous Form" button. This button, however, is disabled on the first form of the submission. Select "Save" or "Next" to perform validations on fields completed and continue.

Use the "Exit" link to leave the "View Error Details" page and return to the "Correct Submission" page. Selecting this link will bring up a modal making sure you want to continue to the Correct Submission page.

The "Daily Inventory Report of Corrections" is the first page that displays after entering the portal. Here a quality reviewer can view corrected submissions and select a submission for review.

A table with filters will display. The reviewer can filter the table by "Tax Examiner SEID" , "Quality Reviewer SEID" , and "Review Status" .

The table will display a "#" , "Submission ID" , "Tax Examiner SEID" , "Form Count" , "Error Count" , "Quality Reviewer SEID" , and "Review Status" . The table is sorted by "Review Status" , "Complete" , "Assigned" , or "Not Assigned" then alphabetically by tax examiner SEID.

Submission Selection Checkbox: This selection allows the reviewer to choose a subset of submissions that you want to perform an action on. There is no limit to the number of submissions that can be selected. In the header row, there is a select all check box that will select all the submission rows visible on the page.

Submissions ID hyperlink: This selection allows the reviewer to view the "Review Submissions" .

A table will display showing a "#" , "Record ID" , "Corrected by (SEID)" , "Review Status" , "Error Count" , and "Flagged for Fraud" . The table will be sorted by the order the records appear in the submission.