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Part 3. Submission Processing

Chapter 12. Error Resolution

Section 10. Revenue Receipts (Cont. 3)

3.12.10  Revenue Receipts (Cont. 3)

3.12.10.6 
Math/Consistency Errors—Priority IV Errors

3.12.10.6.1  (01-01-2009)
Error Code 001–End of Period Reformat

  1. The field displayed for Error Code 001 is as follows:

    AFD Field Name
    01TXP Tax period

  2. The invalid condition for Error Code 001 is: All returns that are in Error/Rejects Status at the end of the 2008 processing year will contain the End of Period Reformat Indicator.

    Note:

    This error code is computer generated only during the end-of-year reformat process, indicating the identification number of a consistency error in the Work Record. This also indicates that either a validity or consistency error existed on the prior year Work Record.

  3. The correction procedure for Error Code 001 is: Go to the bottom of the screen and transmit. The system will revalidate the record and set validity and error codes based on the 2009 processing year programs.

3.12.10.6.2  (01-01-2009)
Error Code 003–Name Control/Check Digits Mismatch

  1. The fields displayed in Error Code 003 are as follows.

    AFD Field Name
    01NC Name Control/Check Digits
    01TIN Taxpayer's Identification Number

  2. The invalid condition for Error Code 003 is: The transcribed Check Digits are not valid with the transcribed TIN.

  3. The correction procedures for Error Code 003 are:

    1. Verify and correct coding and transcription errors.

    2. If the TIN on the document and the TIN in Field 01TIN do not agree, overlay 01TIN with the correct information.

    3. If the Check Digits on the document and Field 01NC do not agree, overlay 01NC with the Name Control. The Name Control must start in the first position with blanks permissible at the end of the field if it is less than four characters. See also IRM 3.12.10.3.3 for additional correction procedures.

    4. If the TIN on the document agrees with 01-TIN, overlay the transcribed Check Digits with the Name Control.

3.12.10.6.3  (01-01-2009)
Error Code 004–Name Control Mismatch

  1. The fields displayed for Error Code 004 are as follows.

    AFD Field Name
    CL Clear Code
    01NC Name Control/Check Digits
    >>>> Name Control Underprint
    01TIN Taxpayer's Identification Number
    01SS Spouse SSN
    01NL1 Name Line 1
    01NL2 Name Line 2
    01ADD Street Address
    01C/S City/State
    01ZIP ZIP Code
    01CCC Computer Condition Code

  2. The invalid conditions for Error Code 004 are:

    1. CCC "X" is not present and the Name Control mismatches the Name Control on the invalid segment; or,

    2. CCC "X" is not present the Name Control mismatches the Name Control on the valid segment and the Name Line is not present.

  3. The correction procedures for Error Code 004 are:

    1. Drop to the bottom of the screen and "Transmit" .

    2. Verify and correct coding and transcription errors.

    3. If the Name Control in Field 01NC and on the document are the same, research to determine the correct Name Control. If IDRS is not available, SSPND 351.

    4. If research shows the account is present at master file with no name change, enter a "C" in the Clear Code Field.

    5. If the account is on the invalid segment (TIN with an *) with the same name, enter "C" in the Clear Code Field.

    6. If the primary and secondary taxpayers are transposed on a joint return, change the entity on the screen to match the account established on the master file.

      If the taxpayer died in a previous year ... Then ...
      and is listed on a joint voucher, delete the deceased taxpayer's name and SSN. Enter spouse's name as long entity.
      and is listed on a single voucher, SSPND 611 for renumbering to a Form 1041–ES.

    7. If a different TIN is found, including a x-reference TIN, research the different TIN to be sure that the entity information (e.g., street address, etc.) on the document is the same as on the master file. If the information is the same, overlay Field 01TIN with the correct information.

    8. If a change is made to the TIN which caused the document to be numbered incorrectly, (e.g., taxpayer used an EIN and should have used an SSN), SSPND 611 for renumbering.

3.12.10.6.3.1  (01-01-2009)
Name Changes

  1. A name change occurs when the taxpayer on the valid segment has changed his/her name (e.g., the name on the document and the valid segment are different but it is determined to be the same taxpayer) and the SSA Name Control matches the Name Control on the document, check ENMOD for a pending TC 013 (EP, PN, or CU 013).

    1. If there is a TC 013 pending, enter a "C" in the Clear Code Field.

    2. If there is no TC 013 pending, input long entity and CCC "X" to change the name on the valid segment.

  2. The taxpayer on the valid segment has changed his/her name, the SSA Name Control does not match the Name Control on the document, and there is no account on the invalid segment. Input long entity and CCC "X" to establish the account on the invalid segment.

  3. The taxpayer on the valid segment changed his/her name, the SSA Name Control does not match the Name Control on the document, and there is an account for a different taxpayer with the same TIN on the invalid segment, SSPND 320 for a temporary TIN. When Entity assigns a temporary TIN, they will leave a note on the Remittance Transaction Research (RTR) system.

    Note:

    This is because the master file cannot contain more than one account with the same TIN.

  4. The taxpayer on the invalid segment has changed his/her name (e.g., the names on the document and the invalid segment are different, but it is determined to be the same taxpayer), check ENMOD (using an SSN with an *) for a pending TC 013 (EP, PN, or CU 013.)

    1. If there is a TC 013 pending, enter "C" in the Clear Code Field.

    2. If there is no TC 013 pending, input one to the invalid segment (using an SSN with an *.)

    3. After the TC 013 is input, enter "C" in the Clear Code Field.

      Note:

      When inputting a TC 013, follow local procedures to prevent unpostables. Leave a working trail in the upper left corner of the document by notating "TC 013" . A TC 013 should not be held up for quality review at the end of a cycle.

  5. No account is described as follows.

    1. The taxpayer on the valid segment is not the taxpayer on the document, a different TIN is not found, and there is no account on the invalid segment. Input long entity and CCC "X" to establish the account on the invalid segment.

    2. The taxpayer on the valid segment is not the taxpayer on the document, but there is an account for the same TIN for a different taxpayer on the invalid segment, SSPND 320 for a temporary TIN. When Entity assigns a temporary TIN, they will leave a note on the Remittance Transaction Research (RTR) system.

3.12.10.6.4  (01-01-2009)
Error Code 005–EIF/NAP Name Control Mismatch

  1. The fields displayed for Error Code 005 are as follows.

    AFD Field Name
    CL Clear Code
    01NC Name Control/Check Digits
    >>>> Name Control Underprint
    01TIN Taxpayer's Identification Number
    01SS Spouse SSN
    01NL1 Name Line 1
    01NL2 Name Line 2
    01ADD Street Address
    01C/S City/State
    01ZIP ZIP Code
    01CCC Computer Condition Code

  2. The invalid condition for Error Code 005 are:

    1. There is no account on the NAP; or there is no account present at master file but the TIN and the Name Control match on the DM-1 file.

    2. There is no account at Master File or the Name Control mismatches the Name Control at Master File and there is no match on the DM-1 file.

      Note:

      The underprint may be blank, ####, or the same/different Name Control, depending on the response from the NAP and EIF. An "XXXX" underprint shows that there is no account on the master file. An "####" underprint shows that there is no account on the master file AND the transcribed TIN and Name Control match SSA records.

3.12.10.6.4.1  (01-01-2009)
Correction Procedures for Error Code 005

  1. Drop to the bottom of the screen and "Transmit" .

  2. Verify and correct coding and transcription errors.

  3. If the Name Control in Field 01NC and on the document are the same, research to determine the correct Name Control. If IDRS is not available, SSPND 351.

  4. If research shows the account is present at master file with no name change, enter "C" in the Clear Code Field.

  5. If the account is on the invalid segment (TIN with an *) with the same name, enter "C" in the Clear Code Field.

  6. If the primary and secondary taxpayers are transposed on a joint return, change the entity on the screen to match the account established on the master file.

    1. If the taxpayer died in a previous year, and is listed on a joint voucher, delete the deceased (DECD) taxpayer's name and SSN. Enter spouse's name as long entity.

    2. If the taxpayer died in a previous year, and is listed on a single voucher, SSPND 611 for renumbering to a Form 1041-ES.

  7. If a different TIN, including a x-reference TIN, research the different TIN to be sure it is the same taxpayer as on the document. If it is determined to be the same taxpayer, overlay Field 01TIN with the correct information.

    Note:

    When Entity assigns the temporary TIN, they will leave a note on the RTR system.

  8. If the Name Control in Field 01NC and the Name Control on the document are the same, but differs from the Name Control Underprint, research, using either of the following command codes:

    1. INOLE for direct access to the National Accounts Profile (NAP) for On-Line Entity (OLE) information.

      Note:

      Use CC INOLE with either of the following definers when researching the correct Name Control/TIN match: INOLE(S) for BMF entity; INOLE(T) for IMF entity; or INOLE(G) for IMF and BMF in cases where the type of entity cannot be determined from the TIN.

    2. ENMOD to access master file to provide name, address, and other entity information through input of the Taxpayer Identification Number (TIN).

    3. BMFOLT/IMFOLT to access master file for a record of payments (if similar amounts posted, accept).

  9. If the taxpayer has used an abbreviation of his/her name, enter the master file Name Control in Field 01NC.

  10. If none of the above apply, search for a new TIN using NAMEE/NAMEB.

  11. If a new TIN is located, research INOLE for account and then research, using BMFOLT/IMFOLT for payment history.

  12. If correct TIN cannot be determined, SSPND 320 to Entity.

  13. If a change is made to the TIN which caused the document to be numbered incorrectly, (e.g., taxpayer used an EIN and should have used an SSN), SSPND 611 for renumbering.

  14. If the transcribed TIN and Name Control do not match SSA records, a different TIN is not found, and there is no account on the invalid segment, input long entity and CCC "X" to establish the account on the invalid segment.

  15. If the transcribed TIN and Name Control do not match SSA records and there is an account on the invalid segment for a different taxpayer, SSPND 320 for a temporary TIN. When Entity assigns the temporary TIN, they will leave a note on the Remittance Transaction Research (RTR) system.

  16. If the taxpayer on the invalid segment has changed his/her name (e.g., the names on the document and the invalid segment are different, but it is determined to be the same taxpayer), check ENMOD (using an SSN with an asterisk ( * )) for a pending TC 013 (EP, PN, or CU 013.)

    1. If there is a TC 013 pending, enter "C" in the Clear Code Field.

    2. If there is no TC 013 pending, input one to the invalid segment (using an SSN with an asterisk ( * )). After the TC 013 is input, enter "C" in the Clear Code Field.

3.12.10.6.5  (01-01-2009)
Error Code 006–Name Control Mismatch

  1. The fields displayed for Error Code 006 are as follows.

    AFD Field Name
    CL Clear Code
    01NC Name Control/Check Digits
    >>>> Name Control Underprint
    01TIN Taxpayer's Identification Number
    01SS Spouse SSN
    01NL1 Name Line 1
    01NL2 Name Line 2
    01ADD Street Address
    01C/S City/State
    01ZIP ZIP Code

  2. The invalid conditions for Error Code 006 are: No account is present at Master File, but the TIN and Name Control match on the DM–1, and entity is other than long.

  3. The correction procedures for Error Code 006 are:

    1. Verify and correct coding and transcription errors.

      Note:

      If the TIN is corrected, leave a note of the corrected TIN on the RTR system. When Entity assigns the temporary TIN, they will leave a note on the RTR system.

    2. If the Name Control in Field 01NC and on the document are the same, research via IDRS to determine the correct Name Control. If IDRS is not available, SSPND 351.

    3. The account is on the invalid segment (TIN with an *) with the same name, enter "C" in the Clear Code Field.

    4. The primary and secondary taxpayers are transposed on a joint return, change the entity on the screen to match the account established on the master file.

      If the taxpayer died in a previous year ... Then ...
      and is listed on a joint voucher, delete the deceased taxpayer's name and SSN. Enter spouse's name as long entity.
      and is listed on a single voucher, SSPND 611 for renumbering to a Form 1041–ES.

    5. If the transcribed TIN and Name Control match SSA records, input long entity.

      Note:

      If a foreign address, refer to IRM 3.12.10.5.10.1.

    6. If more than one address is present on the document, or you are unable to determine the correct address, initiate research using CC INOLET and input the address found. If IDRS is not available, SSPND 351.

      Note:

      If the address on the check or voucher matches the address on INOLET, accept the name on the check or voucher.

    7. If no address is found on the document, initiate research using CC INOLET and input the address found.

    8. If no address can be found, enter "IRS" in Field 01ADD and your campus' city, state and unique ZIP Code in the appropriate fields. See the table below.

    Campus Field 01C/S Field 01ZIP
    Andover Andover/MA 05501
    Atlanta Atlanta/GA 39901
    Austin Austin/TX 73301
    Cincinnati Cincinnati/OH 45999
    Fresno Fresno/CA 93888
    Kansas City Kansas City/MO 64999
    Ogden Ogden/UT 84201
    Philadelphia Philadelphia/PA 19255

3.12.10.6.6  (01-01-2009)
Error Code 007–EIF/NAP Entity Mismatch

  1. The fields displayed are as follows.

    AFD Field Name
    CL Clear Code
    01NC Name Control/Check Digits
    >>>> Name Control Underprint
    01TIN Taxpayer's Identification Number
    01NL1 Name Line 1
    01NL2 Name Line 2
    01ADD Street Address
    01C/S City/State
    01ZIP ZIP Code

  2. The invalid conditions for Error Code 007 are: The address does not match the EIF or NAP files and the entity is other than long or intermediate.

  3. The correction procedures for Error Code 007 are:

    1. Verify and correct coding and transcription errors.

    2. Research the document for a valid address. If one is found, enter as long or intermediate entity.

    3. If more than one address is present on the document, or you are unable to determine the correct address, initiate research using CC INOLET and input the address found. If IDRS is not available, SSPND 351.

      Note:

      If the address on the check or voucher matches the address on INOLET, accept the name on the check or voucher.

    4. If no address is found on the document, initiate research using CC INOLET and input the address found.

    5. If no address can be found, enter "IRS" in Field 01ADD and your campus' city, state and unique ZIP Code in the appropriate fields. See table below.

    Campus Field 01C/S Field 01ZIP
    Andover Andover/MA 05501
    Atlanta Atlanta/GA 39901
    Austin Austin/TX 73301
    Cincinnati Cincinnati/OH 45999
    Fresno Fresno/CA 93888
    Kansas City Kansas City/MO 64999
    Ogden Ogden/UT 84201
    Philadelphia Philadelphia/PA 19255

3.12.10.6.7  (01-01-2009)
Error Code 008–EIF/NAP Entity Mismatch

  1. The fields displayed for Error Code 008 are as follows.

    AFD Field Name
    CL Clear Code
    01NC Name Control/Check Digits
    >>>> Name Control Underprint
    01TIN Taxpayer's Identification Number
    01NL1 Name Line 1
    01NL2 Name Line 2
    01FSC> Filing Status Code Computer

  2. The invalid conditions for Error Code 008 are:

    1. The entity is other than long, the previous filing status on the EIF/NAP was "1" , "3" , "4" , or "5" , and the current filing status is input as "2" ; or,

    2. The previous filing status on the EIF/NAP was "2" and the current filing status is input as "1" , "3" , "4" , or "5" .

  3. The correction procedures for Error Code 008 are:

    1. Verify from the document that the TIN was transcribed correctly.

    2. If the TIN was transcribed correctly, enter a "C" in the Clear Code Field.

    3. If the TIN was transcribed incorrectly, enter the correct information. If Check Digits are present, overlay Field 01NC with the Name Control. NEVER ENTER CHECK DIGITS.

      Note:

      Leave a note of the corrected TIN on the RTR system. When Entity assigns the temporary TIN, they will leave a note on the Remittance Transaction Research (RTR) system.

3.12.10.6.8  (01-01-2009)
Error Code 011—NAP Linkage Down

  1. The fields displayed for Error Code 011 are as follows:

    AFD Field Name
    01NC Name Control/Check Digit
    01TIN Taxpayer Identification Number
    01SS Spouse SSN
    01TXP Tax Period
    01NAI> Primary NAP Access Indicator
    01NRI> Primary TIN NAP EIF Response Indicator

  2. The invalid conditions for Error Code 011 are:

    1. The NAP Request Record did not reach the NAP and/or the NAP Response Record is not received. SSN validation was not completed.

    2. A blank in the NAP Access/Response Indicator means there is a time-out situation and a "X" means there is a real time problem.

      Note:

      Both the NAP Access Indicator and the NAP EIF Response Indicator are blank or the NAP Access Indicator contains "X" .

  3. The correction procedures for Error Code 011 are:

    1. If the NAP Access Indicator and the NAP Response Indicator are both blank or the NAP Access Indicator contains "X" , transmit from the bottom of the ERS screen display to revalidate the information against the NAP.

    2. If Error Code 011 reappears and the NAP Access Indicator and the NAP Response Indicator are both blank or the NAP Access Indicator contains "X" , there is a NAP-ERS linkage problem. SSPND with Action Code 800 to temporarily delay the processing of the return. The return may be reworked the same day (if the NAP-ERS linkage is restored) using GTRECW or as a suspense record using CC GTREC. Follow local campus procedures.

3.12.10.6.9  (01-01-2009)
Error Code 150—ZIP Code/Major City Code

  1. The fields displayed for Error Code 150 are as follows.

    AFD Field Name
    01C/S City/State
    01ZIP ZIP Code

  2. The invalid conditions for Error Code 150 are:

    1. The Major City Code is present and it does not match the ZIP Code; or,

    2. The State is present and does not match the ZIP Code.

  3. The correction procedures for Error Code 150 are:

    1. Verify and correct coding and transcription errors.

    2. If a valid ZIP Code is not available from the return or attachments, refer to IDRS Research, or Document 7475 for a valid ZIP code. If only the first three digits of the ZIP Code can be determined, enter 01 for the fourth and fifth digits.

3.12.10.6.10  (01-01-2009)
Error Code 152—Primary/Secondary TIN

  1. The fields displayed for Error Code 152 are as follows.

    AFD Field Name
    01TIN Taxpayer Identification Number
    01SS Spouse SSN

  2. The invalid conditions for Error Code 152 are: The SSN in Field 01SS is present and is the same as the SSN in Field 01TIN.

  3. The correction procedures for Error Code 152 are:

    1. Verify and correct any coding and transcription errors.

    2. If the data is correct as transcribed, research via IDRS, for a valid SSN for the secondary taxpayer. If one cannot be found, research the primary taxpayer's SSN, via IDRS, and look for a x-reference SSN for the secondary taxpayer.

    3. If you cannot locate a spouse SSN through research, delete the data in Field 01SS.

3.12.10.6.11  (01-01-2009)
Error Code 153—Name Line 1

  1. (1) The fields displayed for Error Code 153 are as follows.

    AFD Field Name
    CL Clear Code
    01NC Name Control/Check Digits
    >>>> Name Control Underprint
    01TIN Taxpayer's Identification Number
    01SS Spouse SSN
    01NL1 Name Line 1
    01NL2 Name Line 2
    01EC> Entity Code (C/Gen)

  2. The invalid conditions for Error Code 153 are: Name Line 1 does not contain an ampersand (&) when Spouse SSN is present; or there is an ampersand in Name Line 1 when Spouse SSN is not present.

  3. The correction procedures for Error Code 153 are:

    1. Verify and correct coding and transcription errors.

    2. Determine from the name(s), signature(s) and/or filing status if this is a joint filing.

    3. If the entity should be joint, correct Field 01NL1, Name Line 1, from the signatures or attachments, if present, to reflect two names separated by an ampersand (&).