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Part 3. Submission Processing

Chapter 12. Error Resolution

Section 3. Individual Income Tax Returns (Cont. 11)

3.12.3  Individual Income Tax Returns (Cont. 11)

3.12.3.44 
Section 55 Data — Form 8914 (TY05 and TY06 Only)

3.12.3.44.4  (01-07-2008)
Correction Procedures

  1. Correct coding and transcription errors and misplaced entries on displayed fields.

  2. Displaced Individual field is numeric only.

  3. Displaced Individual name control is four digits and alpha only.

  4. Additional correction procedures are provided for specific fields.

3.12.3.44.4.1  (01-07-2008)
Field 55DNI — Displaced Individual Name Control-1

  1. This is transcribed from line 1a, Form 8914.

  2. It is the first four letter of the last name of the first individual that is present.

3.12.3.44.4.2  (01-07-2008)
Field 55DS1 — Displaced Individual SSN-1

  1. This is transcribed from line 1b, Form 8914.

  2. It is the SSN of the of the first individual that is present.

3.12.3.44.4.3  (01-07-2008)
Field 55DN2 — Displaced Individual Name Control-2

  1. This is transcribed from line 1a, Form 8914.

  2. It is the first four letter of the last name of the second individual that is present.

3.12.3.44.4.4  (01-01-2007)
Field 55DS2 — Displaced Individual SSN-2

  1. This is transcribed from line 1b, Form 8914.

  2. It is the SSN of the of the second individual that is present.

3.12.3.44.4.5  (01-07-2008)
Field 55DN3 — Displaced Individual Name Control-3

  1. This is transcribed from line 1a, Form 8914.

  2. It is the first four letter of the last name of the third individual that is present.

3.12.3.44.4.6  (01-07-2008)
Field 55DS31 — Displaced Individual SSN-3

  1. This is transcribed from line 1b, Form 8914.

  2. It is the SSN of the of the third individual that is present.

3.12.3.44.4.7  (01-07-2008)
Field 55DN4 — Displaced Individual Name Control-4

  1. This is transcribed from line 1a, Form 8914.

  2. It is the first four letter of the last name of the fourth individual that is present.

3.12.3.44.4.8  (01-01-2007)
Field 55DS4 — Displaced Individual SSN-4

  1. This is transcribed from line 1b, Form 8914.

  2. It is the SSN of the of the fourth individual that is present.

3.12.3.45  (01-07-2008)
Section 56 Data — Form 8888

  1. Form 8888, Direct Deposit of Refund, is used to Direct Deposit the taxpayer's refund into up to three accounts.

3.12.3.45.1  (01-07-2008)
Fields and Money Amounts

  1. The fields in this section must be positive.

3.12.3.45.2  (01-07-2008)
Error Record Format Section 56

  1. Section 56 consists of the following fields:

    Field Designator Field Titles Field Location
    5601A Account 1 Deposit Amount Line 1a
    5601B Account 1 Routing Number Line 1b
    5601C Account 1 Type Deposit Code Line 1c
    5601D Account 1 Account Number Line 1d
    5602A Account 2 Deposit Amount Line 2a
    5602B Account 2 Routing Number Line 2b
    5602C Account 2 Type Deposit Code Line 2c
    5602D Account 2 Account Number Line 2d
    5603A Account 3 Deposit Amount Line 3a
    5603B Account 3 Routing Number Line 3b
    5603C Account 3 Type Deposit Code Line 3c
    5603D Account 3 Account Number Line 3d

  2. Form 8888 showing the transcribed fields for Section 56 is at the end of the section. See Figure 3.12.3-48.

3.12.3.45.3  (01-07-2008)
Invalid Conditions

  1. All fields will appear invalid if not all numeric.

3.12.3.45.4  (01-07-2008)
Correction Procedures

  1. Correct coding and transcription errors and misplaced entries on displayed fields.

  2. The taxpayer has the option of using Section 06 or Section 56, Form 8888 but not both. If the taxpayer tries to use both, they will receive a paper check.

  3. Injured Spouse filers will not have the option of using Form 8888.

  4. Total Direct Deposit amounts of less than $100 will not be allowed using Form 8888.

  5. See Section 06 Correction Procedures for Fields RTN, DAN and TDA.

  6. Additional correction procedures are provided for specific fields.

3.12.3.45.4.1  (01-22-2008)
Field 5601A — Account 1 Deposit Amount

  1. This field is transcribed from line 1a, Form 8888.

  2. It is the first amount the taxpayer is requesting to be direct deposited.

3.12.3.45.4.2  (01-07-2008)
Field 5601B —Account 1 Routing Number

  1. This field is transcribed from line 1b, Form 8888.

  2. It is the routing number for the first direct deposit the taxpayer is requesting.

3.12.3.45.4.3  (01-07-2008)
Field 5601C — Account 1 Type Deposit Code

  1. This field is transcribed from line 1c, Form 8888.

  2. It is the account type code for the first direct deposit the taxpayer is requesting.

    1. If the Checking box is checked, than enter C in Field 5601C.

    2. If the Savings box is checked, than enter S in Field 5601C.

3.12.3.45.4.4  (01-07-2008)
Field 5601D — Account 1 Account Number

  1. This field is transcribed from line 1d, Form 8888.

  2. It is the account number for the first direct deposit the taxpayer is requesting.

3.12.3.45.4.5  (01-07-2008)
Field 5602A — Account 2 Deposit Amount

  1. This field is transcribed from line 2a, Form 8888.

  2. It is the second amount the taxpayer is requesting to be direct deposited.

3.12.3.45.4.6  (01-07-2008)
Field 5602B —Account 2 Routing Number

  1. This field is transcribed from line 2b, Form 8888.

  2. It is the routing number for the second direct deposit the taxpayer is requesting.

3.12.3.45.4.7  (01-07-2008)
Field 5602C — Account 2 Type Deposit Code

  1. This field is transcribed from line 2c, Form 8888.

  2. It is the account type code for the second direct deposit the taxpayer is requesting.

    1. If the Checking box is checked, than enter C in Field 5602C.

    2. If the Savings box is checked, than enter S in Field 56021C.

3.12.3.45.4.8  (01-07-2008)
Field 5602D — Account 2 Account Number

  1. This field is transcribed from line 2d, Form 8888.

  2. It is the account number for the second direct deposit the taxpayer is requesting.

3.12.3.45.4.9  (01-07-2008)
Field 5603A — Account 3 Deposit Amount

  1. This field is transcribed from line 3a, Form 8888.

  2. It is the third amount the taxpayer is requesting to be direct deposited.

3.12.3.45.4.10  (01-07-2008)
Field 5603B —Account 3 Routing Number

  1. This field is transcribed from line 3b, Form 8888.

  2. It is the routing number for the third direct deposit the taxpayer is requesting.

3.12.3.45.4.11  (01-07-2008)
Field 5603C — Account 3 Type Deposit Code

  1. This field is transcribed from line 3c, Form 8888.

  2. It is the account type code for the third direct deposit the taxpayer is requesting.

    1. If the Checking box is checked, than enter C in Field 5603C.

    2. If the Savings box is checked, than enter S in Field 5603C.

3.12.3.45.4.12  (01-07-2008)
Field 5603D — Account 3 Account Number

  1. This field is transcribed from line 3d, Form 8888.

  2. It is the account number for the third direct deposit the taxpayer is requesting.

    Figure 3.12.3-46
    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.12.3.46  (01-07-2008)
Reserved

  1. This section is reserved.

3.12.3.47  (01-07-2008)
Reserved

  1. This section is reserved.

3.12.3.48  (01-07-2008)
Section 59 Data — Form 8913 (TY06 Only)

  1. TY06 Only — Form 8913, Credit for Federal Telephone Excise Tax Refund, is used by the taxpayer to claim the actual amount of Excise tax paid on their telephone bill for Tax Years 2004, 2005 and 2006.

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.3.48.1  (01-07-2008)
Fields and Money Amounts

  1. All fields in this section must be numeric and positive.

3.12.3.48.2  (01-07-2008)
Error Record Format — Section 59

  1. Section 59 consists of the following fields:

    Field Designator Field Title Field Location
    5915D Telephone Tax Refund Line 15(d)
    5915E Interest on Tax Refund Line 15(e)
    5916V Telephone Tax Refund Verified ERS Input Only

  2. Form 8913 showing the transcribed fields for Section 59 is at the end of this section. See Figure 3.12.3–49.

3.12.3.48.3  (01-07-2008)
Invalid Conditions

  1. All fields will appear invalid if not numeric.

3.12.3.48.4  (01-07-2008)
Correction Procedures

  1. Correct coding and transcription errors and misplaced entries on displayed fields.

  2. Additional correction procedures are provided for specific fields.

3.12.3.48.4.1  (01-07-2008)
Field 5915D — Telephone Tax Refund

  1. This field is transcribed from line 14d, Form 8913.

  2. It is the taxpayers total amount the sum of lines 1d through 14d.

3.12.3.48.4.2  (01-07-2008)
Field 5915E — Interest on Tax Refund

  1. This field is transcribed from line 15e, Form 8913.

  2. It is the taxpayers total amount the sum of lines 1e through 14e.

3.12.3.48.4.3  (01-07-2008)
Field 5916V — Telephone Tax Refund Verified

  1. This field is an ERS input only field.

  2. This field is used by the ERS tax examiner when instructed by the correction procedures in IRM 3.12.3.

3.12.3.49  (01-07-2008)
Section 60 Data — Form 8917 (TY07 and later)

  1. Form 8917, Tuition and Fees Deduction, is used to report expenses related to tuition and fees (TY07 and later).

3.12.3.49.1  (01-07-2008)
Field and Money Amounts

  1. All fields in this section must be alpha or numeric.

3.12.3.49.2  (01-07-2008)
Error Record Format — Section 60

  1. Section 60 consists of the following fields:

    Field Designator Field Title Field Location
    6001A Student Name Line 1a
    6001B Students Social Security Number Line 1b
    6002 Qualified Expenses Line 2

  2. Form 8917 showing the transcribed fields for Section 60 is at the end of the section. See Figure 3.12.3–50.

    Note:

    Form 8917 allows the taxpayer to enter information relating to 3 students, programming allows information relating to 1 student to be transcribed.

3.12.3.49.3  (01-07-2008)
Invalid Conditions

  1. All fields will appear invalid if other than alpha or numeric.

3.12.3.49.4  (01-07-2008)
Correction Procedures

  1. Correct coding and transcription errors and misplaced entries on displayed fields.

  2. Additional correction procedures are provided for specific fields.

3.12.3.49.4.1  (01-07-2008)
Field 6001A — Student Name

  1. This field is transcribed from line 1a, Form 8917.

  2. It is the first 4 letter of the last name for the first student present.

3.12.3.49.4.2  (01-07-2008)
Field 6001B — Students Social Security Number

  1. This field is transcribed from line 1b, Form 8917.

  2. It is the SSN of the first student present.

3.12.3.49.4.3  (01-07-2008)
Field 6002 — Qualified Expenses

  1. This field is transcribed from line 1c, Form 8917.

  2. It is the taxpayers combined total amount present on line 2 column c.

    Figure 3.12.3-47
    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.12.3.50  (01-07-2008)
Sections 61 and 62 Data — Uncollected Social Security and Medicare Tax on Wages

  1. Form 8919, Uncollected Social Security and Medicare Tax on Wages, is used to report social security and medicare tax on wages (TY07 and later).

    1. Section 61 data is for the primary taxpayer.

    2. Section 62 data is for the secondary taxpayer.

      Note:

      For the remainder of this text Form 8919 will be referred to as Section 61; however, all correction procedures will apply equally to Sections 61 and 62.

3.12.3.50.1  (01-07-2008)
Fields and Money Amounts

  1. All fields must be numeric and positive.

3.12.3.50.2  (01-07-2008)
Error Record Format — Section 61

  1. Section 61 consists of the following fields:

    Field Designator Field Title Field Location
    61SSN Social Security Number Upper Right Hand Portion of the Form
    61RC Reason Code Top right margin
    6106 Total Wages Line 6
    6108 Total Social Security Wages and Tips Line 8
    6113 Total Uncollected Social Security and Medicare Tax on Wages Line 13

  2. Form 8919 showing the transcribed fields for Section 61 is at the end of this section. See Figure 3.12.3–51.

3.12.3.50.3  (01-07-2008)
Invalid Conditions

  1. All fields in Section 61 will appear invalid if other than numeric and positive

3.12.3.50.4  (01-07-2008)
Correction Procedures

  1. Correct coding and transcription errors and misplaced entries on displayed fields.

  2. Additional correction procedures are provided for specific fields.

3.12.3.50.4.1  (01-07-2008)
Field 61SSN — Social Security Number

  1. This field is transcribed from the upper right hand portion of Form 8919.

  2. It is the SSN of the taxpayer who is liable for Uncollected Social Security and Medicare Tax on Wages.

3.12.3.50.4.2  (01-07-2008)
Field 61RC — Reason Code

  1. This field is transcribed from line 1c, Form 8919.

  2. The any of the reason codes A, B, C, D, E, F, G, or H is present, enter the first reason code present into Fiesl 61RC.

3.12.3.50.4.3  (01-07-2008)
Field 6106 — Total Wages

  1. This field is transcribed from line 6, Form 8919.

  2. It is the taxpayers combined total of lines 1 through 5.

3.12.3.50.4.4  (01-07-2008)
Field 6108 — Total Social Security Wages and Tips

  1. This field is transcribed from line 8, Form 8919.

3.12.3.50.4.5  (01-07-2008)
Field 6113 — Total Uncollected Social Security and Medicare Tax on Wages

  1. This field is transcribed from line 13, Form 8919.

  2. It is the taxpayers total for of lines 11 and line 12 combined.

    Figure 3.12.3-48
    This image is too large to be displayed in the current screen. Please click the link to view the image.

3.12.3.51  (01-07-2008)
Error Codes 001—009

  1. Error Codes 001—009 information follows.

3.12.3.51.1  (01-07-2008)
Error Code 001—End of Year Reformat

  1. Error Code 001 instructions follow.

3.12.3.51.1.1  (01-07-2008)
Fields Displayed—Forms 1040, 1040A and 1040EZ (EC 001)

  1. This table shows the fields displayed.

           
    1040 1040A 1040EZ Title
    01TXP 01TXP 01TXP Tax Period

3.12.3.51.1.2  (01-07-2008)
Invalid Conditions (EC 001)

  1. Error Code 001 generates for all returns that are in error status at the end of the 2007 processing year.

3.12.3.51.1.3  (01-07-2008)
Correction Procedures (EC 001)

  1. Place your cursor at the bottom of the screen and transmit.


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