3.11.20  Exempt Organization and Employee Plan Applications for Extension of Time to File (Cont. 1)

3.11.20.6 
Error Resolution/Reject Procedures - General

3.11.20.6.8  (01-01-2014)
Research

  1. Command Code (CC) INOLE definer S (INOLES) with the taxpayer's EIN or SSN is used to find the following information:

    1. Taxpayer's name and address.

    2. Taxpayer's name control.

    3. Filing requirements (for BMF and EPMF taxpayers).

    4. Fiscal Year Month (FYM) - this is the month the taxpayer's tax year ends.

      Example:

      If the taxpayer's FYM is 12, his tax year ends in December.

    5. See IRM 2.3.47, Command Codes INOLE, EOGEN and SPARQ, for more information on the use of this command code.

  2. Command Code BMFOL definer I (BMFOLI) with the taxpayer's EIN or SSN is used to find the following information:

    1. Taxpayer's name control.

    2. Taxpayer's filing history. BMFOLI will list the tax periods on the master file and whether a return has posted to the tax period.

    3. See IRM 2.3.59, Command Codes BMFOL and BMFOR, for more information on the use of this command code.

  3. CC ENMOD with the taxpayer's EIN or SSN is used to find the following information:

    1. Taxpayer's name control.

    2. Pending entity transactions such as Transaction Code (TC) 000 which establishes the taxpayer's account, name changes (TC 013) which may change the name control, or transactions that may change the taxpayer's tax year (such as TC 053).

    3. See IRM 2.3.15, Command Code ENMOD, for more information on the use of this command code.

  4. Command Codes NAMEE and NAMES, NAMEB and NAMEI, and FINDE and FINDS.

    1. Research for a taxpayer's EIN or SSN on the BMF or EPMF using the taxpayer's name (and address information if known).

    2. Research for a taxpayer's SSN on the IMF by entering the taxpayer's name (and address information if known).

    3. The most efficient search uses the taxpayer's name and ZIP Code.

    4. Command Code NAMEI is used to research for the taxpayer's SSN.

    5. Command Code NAMEB is used to research for the taxpayer's EIN or SSN for a BMF entity.

    6. Command Codes FINDS (SSN) and FINDE (EIN) are used to find a name and address for a TIN.

    7. See IRM 2.3.60, Command Codes NAMES, NAMEE, NAMEI, NAMEB, FINDS, FINDE, and TPIIP, for more information on the use of these command codes.

3.11.20.7  (01-01-2014)
Error Resolution System (ERS)

  1. The following extension forms are processed on ERS:

    1. Form 5558, Application for Extension of Time To File Certain Employee Plan Returns,

    2. Form 8868, Application for Extension of Time To File an Exempt Organization Return

3.11.20.7.1  (01-01-2014)
General Information

  1. Form 5558 extensions for Form 5330 (BMF MFT 76) are processed on ERS using Program number 15560.

    1. Form 5558 is numbered with Tax Class 4 in the DLN. Document Code is 04, Blocking Series is 000-499, Transaction Code is 620.

    2. MFT 76 is generated for each record based on the program 15560.

    3. A Notice Code is edited on each Form 5558 by C&E to indicate whether the extension request has been approved or not and if not, the reason for denial.

    4. When the extension transaction posts to the BMF, the Notice Code causes a notice to generate to the taxpayer with the appropriate text to explain the denial, so no manual response to the taxpayer is required.

    5. The Notice Code also causes the generation of the extended due date. The extended due date is not edited or input.

  2. Form 5558 extension for Form 5500 Series or Form 8955-SSA (EPMF MFT 74) are processed on ERS using Program 72880.

    1. Form 5558 is numbered with Tax Class 4 in the DLN. Document Code is 55, Blocking Series is 100–699, Transaction Code is 460.

    2. The MFT is generated for each record based on the program 72880.

    3. The extension will be automatically approved unless it is not timely filed.

    4. A Notice Code is edited on each Form 5558 by C&E to indicate whether the extension request has been approved or not.

    5. The Notice Code 1 causes a notice to generated to the taxpayer to indicate the extension request has been approved.

    6. The Notice Code 2 causes a notice to generated to the taxpayer to indicate the extension was not timely filed and denied.

    7. No manual response to the taxpayer is required.

    8. The Notice Code also causes the generation of the extended due date. The extended due date is not edited or input.

  3. Form 8868 is processed on ERS using Program 15540 for paper returns and Program 15550 for returns filed electronically via the Modernized e-File MeF system. MeF returns can be identified by a File Location Code of "93" or "92" in the DLN.

    1. Form 8868 is numbered with Tax Class 4 in the DLN. Document Code is 04, Blocking Series is 500-999, Transaction Code is 620.

    2. The MFT is not edited or transcribed on Form 8868. The MFT is generated based on the Return Code.

    3. A Notice Code is edited on each Form 8868 by C&E to indicate whether the extension request has been approved or not, and if not, the reason for denial.

    4. When the extension transaction posts to the BMF, the Notice Code causes a notice to generate to the taxpayer with the appropriate text to explain the denial, so no manual response to the taxpayer is required.

  4. All money amount fields are transcribed in dollars and cents.

3.11.20.7.2  (01-01-2014)
Type of Errors

  1. ERS will identify errors according to type and priority. The record heading will show the type of error.

  2. This IRM will furnish the solution for the displays of the errors. There may be records where the tax examiner finds that programming has not furnished a section that is needed to correct an error. In this event, the tax examiner can use CC GTSEC. This should be reported to the National Office for correction of the display.

    • Action Code Error - (Priority I)

    • Section Error - (Priority II) ISRP problem code

    • Validity Error - (Priority III)

    • Math/Consistency Error (Error Codes) - (Priority IV)

3.11.20.7.3  (01-01-2014)
Status Codes

  1. Records for the documents in the ERS are controlled by Status Codes. The status is updated when the records are placed in specific inventory.

  2. Below is a list of the Status Codes and brief explanation:

    • Status 100 is an error awaiting correction. Records are in the Error Inventory.

    • Status 2XX is a record awaiting information. Records are in the Suspense Error Inventory.

    • Status 3XX is when the suspense period expired and there was no response. Records are in the Workable Suspense Inventory.

    • Status 4XX is a record with information, awaiting correction. Records are in the Workable Suspense Inventory.

    • Status Code 900 is when the record is on the unselected inventory.

  3. The final two positions of the Status Code will consist of the first two positions of the Action Code. This will put similar work together on the Workable Suspense Inventory.

    Example:

    321-Suspense period expired, no response to taxpayer correspondence. If a record has been selected to be held for Quality Review, the positions 2 and 3 will be "QA" .

3.11.20.7.4  (01-01-2014)
Action Codes

  1. The ERS Action Code indicates that specific information is missing or that the record is to be rejected from processing. The code will have sufficient detail to indicate if correspondence is to be sent to the taxpayer or the specific in-house research or action required.

  2. For paper returns, C&E employees will assign Action Codes to numbered returns when they determine that the document is unprocessable in its present form either by needing additional information or some manual intervention is required. This code will be entered on the bottom of the extension.

  3. Correspondence Action sheets (Form 3696 and Form 13482) used for initiating correspondence will be attached by Document Perfection. For routing within the campus (in-house research), an explanation concerning the missing information will need to be attached to the return.

  4. The Action Code assigned by C&E will be transcribed into the record of the document.

  5. For MeF returns, take the following action for MeF-generated Action Codes:

    If Action Code And Then
    320 Form 8868 Part I or Part II check box "Initial" "Final" or "Change in Accounting" is checked, Route to Entity
    420 Return Code is 12
    (Form 8870)
    Send Form 8870 to OSPC, EOCA, M/S 1112
    420 Extension is for Part II, additional three-month extension A reason for needing additional time must be present in Line 7.
    • If a reason is present and meets the guidelines for acceptable reason for needing an extension as described in Exhibit 3.11.20-7, Guidelines for Acceptable Reason for Needing an Extension of Time to File - Used for Form 5558 (MFT 76) and Form 8868 only, and all conditions in 3.11.20.4.7(1) are met, enter Notice Code 3 in field 01NOT

    • If a reason is not present or is present but does not meet the guidelines described in Exhibit 3.11.20-7, Guidelines for Acceptable Reason for Needing an Extension of Time to File - Used for Form 5558 (MFT 76) and Form 8868 only, enter Notice Code 5 in field 01NOT

    430 "Partial Group" check box is checked and a list of subordinates is attached, Follow Group Return procedures in IRM 3.11.20.4.2.1, , Group Return/IRA Trusts, SSPND 360 and send to Rejects. Rejects will input a TC 460 for each subordinate organization on the list.
    460 Return Code is 02 (Form 990-BL) or 11 (Form 6069), Complete Form 13538 and route to CSPC for non-Master File processing.

  6. The presence of a valid Action Code other than 001 will place the record in the Suspense Inventory, either Workable or Unworkable.

  7. A Form 8161(C), ERS Return Charge-Out, will be computer generated for all new suspense items. The charge-out will be used for pulling documents as well as routing and controlling documents while the record is being held in suspense and for use in associating the document with the Workable Suspense Inventory when the record becomes workable.

  8. When a record appears on the Workable Suspense Inventory with the Action Code as first priority:

    1. Add the information received to the record or follow the IRM instructions for the "no reply" and clear the Action Code by entering a "C" in the Clear Field and transmitting.

    2. Once the Action Code is cleared, any validity, section or math/consistency errors will be displayed for correction.

    3. Records may have been unprocessable and again require suspension for additional information. A charge-out will not be generated for resuspended items. The charge-out should be noted in the appropriate block by entering the Action Code and date.

    4. Some Action Codes may not be resuspended. If this occurs the charge-out should be noted in the appropriate block by entering the correct Action Code and date.

  9. When perfection is not possible, the record may be rejected from ERS and action initiated to have the DLN voided. If remittance is involved, remittance may have to be transferred to the "Unidentified Remittance File " .

  10. Perfection may be possible but the record may require renumbering or uncorrectable fields may need correcting and the record will require rejecting for reinput. Reject the record by entering the CC RJECT followed by the Action Code 630 (reinput) or 640 (void). If a new DLN is to be assigned, use CC NWDLN with the appropriate Action Code and new DLN Master File ID Code if required.

  11. A charge-out will be generated for all rejected records. The charge-out will remain in the campus files for future reference.

    Note:

    If the DLN was transcribed wrong and is wrong on the screen, the DLN appearing on the charge-out will be erroneous. The correct DLN must be noted on the charge-out for use in pulling the document. Inform your supervisor of the block involved, and the physical location of the document.

  12. ERS will automatically control most of the adjustments to Service Center Control File (SCCF). When manual adjustment is required, Form 4028, Service Center Control File Adjustment Record (SCCF Format Code 216), will be used.

  13. Only one Action Code may be assigned at a time to a record. The priority of the Action Code will be 310, 4xx, 6xx, 3xx, 2xx. An ERS tax examiner may enter an Action Code on a record, delete or correct an invalid code or may overlay the present Action Code with another to either resuspend or reject from ERS. This is done by entering the valid Action Code with the Command Code RJECT, SSPND, or NWDLN.

  14. An ERS tax examiner entering a valid Action Code with SSPND will be clearing the record from the screen and placing the record in either Workable Suspense or Unworkable Suspense.

  15. A Suspense Correction tax examiner entering a valid Action Code with CC RJECT will be deleting the record from ERS. Generally SCCF will automatically update for the rejected records.

3.11.20.7.5  (01-01-2014)
Action Codes Chart

  1. See the following Action Code Chart below:

    Note:

    EC=Error Correction, CE=Code and Edit, S=Suspense Correction, and GEN=Computer Generated.

    Action Code Description Suspense Period Function Used In
    001 Input Document 0 EC
    211 First Correspondence 40 CE, EC, S
    212 Second Correspondence 25 CE, EC, S
    213 Correspondence to other 40 CE, EC, S
    215 International Correspondence 45 CE, EC, S
    220 Correspondence Input 21 CE, EC, S
    300 Fuel Tax Credit 10 CE, EC, S
    310 Statute Control 10 CE, EC, S
    320 Entity Control 10 CE, EC, S
    331 Protest Review 3 CE, EC
    332 QRDT Review 3 CE, EC
    333 Prompt Audit 10 CE, EC, S
    334 Joint Committee 10 CE, EC, S
    335 Protest Case 10 CE, EC, S
    336 QRDT 10 CE, EC, S
    337 Other CID 10 CE, EC, S
    341 Manual Refund 10 CE, EC, S
    342 Credit Verification 10 CE, EC, S
    343 Other Accounting 10 CE, EC, S
    344 Manual Refund by ERS 0 EC
    351 TIN Research 0 EC, S
    352 Name Research 3 CE, EC, S
    353 Address Research 3 CE, EC, S
    354 Filing Requirement Research 3 CE, EC, S
    355 Other MFTRA Research 5 CE, EC, S
    360 Other In-House Research 10 CE, EC, S
    370 Examination 10 CE, EC, S
    380 Amended-Consolidated 30 CE, EC, S
    383 1040EZ Audit Code 0 CE
    410 Technical Assistance 0 EC
    420 Management Suspense-A 5 CE, EC, S
    430 Management Suspense-B 10 CE, EC, S
    440 Management Suspense-C 15 CE, EC, S
    450 Management Suspense-D 20 CE, EC, S
    460 Management Suspense-E 25 CE, EC, S
    470 Complex Error Codes 0 EC, S
    480 Early Filed 150 CE, EC, S
    490 System Problem 5 CE, EC, S
    510 Missing Documents 0 CE
    511 Missing Document 1st Suspense 25 EC, S
    512 Missing Document 2nd Suspense 20 S
    513 Missing Document 3rd Suspense 20 S
    515 Missing Document Short Term 5 EC, S
    550 Mag Tape Attachments 3
    551 Mag Tape Inconsistent Data 3 CE
    610 Renumber 0 CE, EC
    611 Renumber with-remit 0 CE, EC
    620 NMF/Non-ADP 0 CE, EC
    630 Reinput 0 EC
    640 Void 0 CE, EC
    650 International 0 CE, EC
    651 International-AUSPC 0 CE, EC
    660 Data Control Delete (TEP Delete) 0 CE, EC, GEN
    670 Rejected Missing Documents 0 EC, S
    700 Duplicate Block DLN 0 GEN
    711 Duplicate Document DLN from CE NA GEN
    712 Duplicate Document DLN from Error NA GEN
    713 Duplicate Document DLN from Unpostable NA GEN
    714 Duplicate Document DLN from Unworkable Suspense NA GEN
    715 Duplicate Document DLN from Workable Suspense NA GEN
    900 Unpostable Record 0 GEN

3.11.20.7.6  (01-01-2014)
Clear Code "C" and "000"

  1. The letter "C" is used as a Clear Code for the Error Codes where the error condition does not require a change or correction to the record as displayed. The screen display will include a clear field labeled "CL" to indicate the possible need of a clear code.

  2. Error Codes are cleared by either correcting the condition or entering a "C" in Field CL to indicate no correction is needed.

  3. Code "C" is also used for clearing the Action Code from the screen after corrections have been completed, or as with Action Codes 410 and 700, the Action Code must be cleared initially, so other errors in the record can be resolved. The presence of the "C" with a priority I error indicates that you have made the corrections to the Action Code and now wish to have any other errors on the record displayed.

  4. The "000" is also used as a Clear Code when deleting Action Codes. It will only be used for erroneous Action Codes when you have determined there is no reason to suspend the record. The "000" cannot be used in suspense correction.

  5. Programming erases all "C" Clear Codes for Error Codes when a record is suspended with the CC SSPND.

  6. Programming erases all "C" Clear Codes for Error Codes and Action Codes for the new day's Error Inventory and Workable Suspense Inventory. Unfinished records from the previous day will contain none of the "C" Clear Codes that were assigned to a record that was not completely worked.

  7. Error Codes (including the ones which may require a "C" Clear Code) are numbered consecutively for correcting.

    1. There may be instances when you as an ERS tax examiner, correcting errors at the terminal, will create an Error Code with a higher priority than the one(s) you have cleared with a "C" Clear Code. Should this occur, programming will erase all "C" Clear Codes for Error Codes with a lower priority than the one created.

    2. Beginning with the higher priority Error Code you created, programming will continue displaying Error Codes for the record. Screen displays with the corrected data are apt to be different from those previously displayed.

    3. There may be instances when you will make a correction erasing an Error Code which you previously cleared with a "C" and now the error condition no longer exists. Should this occur, the "C" Clear code for this error and all "C" for all subsequent errors in the record will be deleted.

    4. If after deleting the "C's" there are errors remaining on the record, they will be displayed for resolution whether or not they were previously displayed.

  8. The "C" Clear code will prevent any other corrections to the record. If a correction must be entered but you have already transmitted the "C" Clear Code, and the error is no longer displayed, then use CC GTRECW to make any corrections.

3.11.20.7.7  (01-01-2014)
Correspondence

  1. Correspondence may be necessary if C&E has not already corresponded for missing or contradictory information.

  2. The following table shows the available IDRS Correspondex Letters to be used if corresponding to the taxpayer is necessary.

    LETTER Title
    Letter 296C Extension of Time to File (IMF/BMF) Incomplete for Processing
    Letter 320C FTD Payment Information/Verification Requested
    Letter 3699C Extension of Time to File (BMF)
    Letter 3938C Form 5330 & 5558 Incomplete for Processing (BMF)

    Note:

    Use when code section is missing on Form 5558 line 4a.

    Note:

    Other letters or forms may be used for correspondence if appropriate to the situation.

  3. When the taxpayer replies to correspondence, enter the correct information provided by the taxpayer.

  4. When there is no reply from the taxpayer for correspondence requesting information needed to process the extension, follow the no reply instructions for the Error Code, and ensure an Audit Trail is noted on the extension form. If the document carries a remittance, reinput the form as a non-remittance document and prepare Form 3244, Payment Posting Voucher, with TC 670 to post the payment to the appropriate account. If unable to determine the appropriate account, send payment to Unidentified Remittance Unit.

  5. Undeliverable correspondence - when correspondence is returned as undeliverable, research attachments and IDRS for another address. If found, send the correspondence to the new address. If no new address is found:

    • If the correspondence was requesting information, follow "no reply" procedures.

    • If the correspondence was notification to the taxpayer that the extension request was not approved, destroy the correspondence.

3.11.20.7.8  (01-01-2014)
Field Errors

  1. Any field that does not meet the requirements for that field will be shown as a field error. Some reasons for this type of error are:

    • Non alphabetical character in an alpha field.

    • Blank space in a numeric field.

    • Blank in the first position of an alpha field.

  2. All fields with a field error will be displayed in the order encountered in the record. The Action Code will never be displayed as a field error.

3.11.20.7.9  (01-01-2014)
Section Errors

  1. There are two types of errors which are identified as section errors-ISRP and Terminus errors.

  2. ISRP errors are errors detected by the ISRP System. The table below shows the codes that identify what type of ISRP error is being displayed.

    Code Meaning
    1 Split screen transmission. Key verifier attempted to change check digit, Key verifier changed 4 or more digits of TIN, or the original entry operator entered required section as missing.
    2 Not used at this time
    3 Invalid section ending point
    4 Invalid field length
    5 Questionable Section—the ISRP operator input the same section more than once. The computer program will drop all duplicate sections and display on the error screen the first one encountered.

  3. When displayed, an ISRP error will display all input fields except for the Remittance in Section 01 of the section in error. Transcribed data will be present. Computer generated data will not be present.

    1. Check all fields of the section when this condition exists verifying that all data is entered as coded.

    2. If no correction is needed, or once the section is correct, enter a "C" in the Clear Code Field.

  4. Terminus Errors are caused by a section with variable length input fields containing an erroneous size field.

    1. This type of error will show all input fields of the terminus section. Transcribed data will be present, computer generated fields or Remittance Field for Section 01 will not be present.

    2. All fields present for the section must be examined and the necessary correction(s) made to all fields.

    3. When all fields have been verified and/or corrected, drop to the bottom and transmit to clear the terminus error.

3.11.20.7.10  (01-01-2014)
ERS Error Codes General

  1. An error code is computer generated to a record and assigned in numerical order.

  2. Error Codes will be displayed in ascending numerical order.

  3. Error codes require one of three actions to be taken by the tax examiner:

    1. Correct the invalid field/math error.

    2. Verify and enter a "C" in the Clear Code Field.

    3. Suspend the document with the appropriate Action Code.

3.11.20.8  (01-01-2014)
Form 5558 Error Correction MFT 74

  1. This subsection contains instructions for correcting ERS screens for Form 5558 extension requests MFT 74.

3.11.20.8.1  (01-01-2014)
Section 01

  1. Listed below are the contents of Section 01.

    Field Length Title Location
    RMIT 11 Remittance Part III line 3b
    01NC 4 Name Control Name Line
    >>>> 4 Name Control Underprint  
    01TIN/01EIN 9 Taxpayer Identification Number Filer's identifying number block B.
    01TNT 1 TIN-Type End of TIN (edited on Form 5558 (MFT 76) SSN only)
    01PYD 6 Plan Year End Right of the form title.
    >>>> 2 Plan Year End
    Underprint
    Never present on Form 5558.
    01MFT 2 MFT Code MFT 74
    01PL 3 5558 Plan Number Plan number column
    01RCD 8 Received Date IRS date stamp in center of form
    01ED 8 Extended Due Date
    1. Form 5500 Series Part I Line 2

      Note:

      On form version 06-2011 use Line 1.

    2. Form 8955-SSA Only- Part II Line 3

      Note:

      On form version 06-2011 use Line 2.

    01NOT 1 Notice Code Center Top Margin
    01TTX 16 Reserved Not transcribed - always zero filled
    01CRT 16 Reserved Not transcribed - always zero filled
    01CCC 1 Computer Condition Code Not transcribed - always blank.
    01CAF 1 Centralized Authorization File (CAF) Indicator No longer edited.

3.11.20.8.2  (01-01-2014)
Name Control—01NC

  1. Name Control - This is a four position alpha numeric field that must be present.

3.11.20.8.2.1  (01-01-2014)
Validity Check for Name Control - 01NC

  1. This field must contain one to four characters, (alpha, numeric hyphen, ampersand) and may contain one to three blanks.

  2. The first position must be alpha or numeric.

  3. The remaining positions may be alpha, numeric, hyphen, ampersand or blank. No character may follow a blank.

3.11.20.8.2.2  (01-01-2014)
Correction Procedures for Name Control - 01NC

  1. Correct the name control using the following table:

    If research indicates: AND THEN
    The name control is invalid or blank   Check for transcription errors and bring up under printed Name Control in 01NC and enter the correct data.
    The Name Control was edited and transcribed correctly   Determine if the filer has changed the order of the name but there was no name change. Bring up the under print Name Control in 01NC and correct to what is on Master File using the first four characters.
    the Name Control has not been edited or transcribed correctly from Part I section C and the correct Name Control matches the under printed Name Control   edit the correct Name Control in Part 1 section C and bring up the under printed Name Control in 01NC.
    the Name Control was edited and transcribed correctly the filer changed the order of the name but there was no name change bring up the under print Name Control in 01NC.
    the filer did not change the order of his name and there was no name change input the under print Name Control matches the Name Control in Part 1 section A; (Name of filer, plan administrator, or plan sponsor) edit the Name Control in Part 1 section A (Name of filer, plan administrator, or plan sponsor) and bring up the under printed Name Control in 01NC
    The name control cannot be determined   Research using IDRS command codes INOLE, NAMEE, NAMEB, and ENMOD.
    1. If correct name control is found, bring up the under printed Name Control in 01NC.

    2. If you still cannot determine the name control, SSPND 320 to Entity control

    3. If IDRS is not available, SSPND 351.

  2. The INOLE screens with definer codes shown below will display the BMF and/or EPMF entity information of the requested EIN.

    INOLE FORMAT DESCRIPTION
    INOLESNN-NNNNNNNP CC INOLES with a "P" at the end of the TIN, displays the current EPMF plan information: the filer name, address and plans established for the TIN.
    INOLETNN-NNNNNNN Displays the name line and address information for all accounts with the same TIN.
    INOLEPNN-NNNNNNN Displays the EPMF plan information. A total of ten plan names can be shown on one screen.

3.11.20.8.3  (01-01-2014)
Taxpayer Identification Number/Employer Identification Number - 01EIN

  1. The following subsections give instructions for Employer Identification Number-01EIN.

3.11.20.8.3.1  (01-01-2014)
Validity Check For Taxpayer Identification Number/Employer Identification Number—01TIN/01EIN

  1. The EIN is located in the Taxpayer identification number box indicated on the form.

  2. This field must contain nine numerics and cannot begin with 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, or 89. Field 01EIN cannot be all zeroes or nines.

3.11.20.8.3.2  (01-01-2014)
Correction Procedures For Taxpayer Identification Number/Employer Identification Number—01EIN

  1. If Field 01EIN is invalid or missing, check for transcription errors and enter the correct EIN in Field 01EIN.

  2. If no transcription error, examine the form or attachments for another (presumed valid) EIN. If found, enter in Field 01EIN.

  3. If another EIN cannot be found, correct per Error Code 004 instructions. IRM 3.11.20.13.3 Error Code 004 - EIF/NAP Mismatch.

  4. If EIN is determined but plan number has not been established, SSPND 320 and note "Plan Number" on Form 4227 and route to EP Entity for plan number establishment.

3.11.20.8.4  (01-01-2014)
Tax Period - 01PYD

  1. The following subsections give validity check and perfection procedures for Plan Year End Field 01PYD.

  2. Plan Year End is the date in the "Plan year ending" column in section C.

3.11.20.8.4.1  (01-01-2014)
Validity Check for Tax Period—01PYD

  1. C&E will not edit the Plan Year End on current calendar year extensions (i.e. 201112)

  2. The Plan Year End cannot be later than the current processing date.

  3. Field 01PYD must be 6 numeric digits.

  4. The last two digits (the month) must be 01-12.

3.11.20.8.4.2  (01-01-2014)
Correction Procedures For Tax Period Ending—01PYD

  1. If the correct plan year ending cannot be determined through research, take the following action:

    IF THEN
    The request is timely for the current calendar year enter 201112 in Field 01PYD
    The request is not timely for the current calendar year SSPND 211 and correspond for clarification of the Tax Period (plan year ending)
  2. Suspense Correction Procedures: Change the Plan Year End on the extension form and in Field 01PYD to agree with the taxpayer's response to correspondence.

  3. If no reply or reply is inconclusive, enter 201112 in Field 01PYD. If this makes the request late filed and 01NOT is 1, change 01NOT to 2 and 01ED to the return due date.

3.11.20.8.5  (01-01-2014)
Master File Tax Code-01MFT

  1. The MFT Code is a two position field that indicates what type of tax return the extension is for.

  2. MFT 74 is automatically generated for program 72880 (Form 5500).

3.11.20.8.5.1  (01-01-2014)
Validity checks for Master File Tax Code-01MFT

  1. Invalid unless MFT is 74.

3.11.20.8.5.2  (01-01-2014)
Correction Procedures for Master File Tax Code-01MFT

  1. If extension is for Form 5500 Series and Form 8955-SSA, enter 74 in Field 01MFT.

3.11.20.8.6  (01-01-2014)
Plan Number - 01PL

  1. Plan number is entered by the filer under the "Plan number" column in section C on Form 5558 and must be present.

3.11.20.8.6.1  (01-01-2014)
Validity checks for Plan Number - 01PL

  1. Must be 001-999.

3.11.20.8.6.2  (01-01-2014)
Correction procedures for Plan Number - 01PL

  1. Check the form for transcription or coding errors and correct accordingly.

  2. If there is no plan number on the form, or it is more or less than three numerics, research INOLE, INOLEP, EMFOL, NAMEE and/or ENMOD. If no determination can be made, SSPND 320 for research. Notate "plan number" on Form 4227.

  3. If there is more than one plan number present, dummy extensions must be prepared for the additional plan numbers.

    1. Make a photocopy of the Form 5558 for each additional plan number and circle out all but one plan number on the copies. Make sure each copy has a different plan number.

    2. Circle out all but one plan number on the original Form 5558. Make sure it has a different plan number than the copies.

      Example:

      Original Form 5558 has plan number 001, 021, and 023. Make two copies. Circle out all plan numbers except 001 on the original, and all but 021 on one copy and all but 023 on the other copy.

    3. Enter SSPND 351, attach 4227 and send the photocopies to the Rejects function to be processed as original documents.

    4. Enter the plan number for the original Form 5558 in Field 01PL.

  4. If the taxpayer writes "see attached list" or something similar; detach and send the list back to the filer, and continue processing the Form 5558.

    IF AND THEN
    Correspondence attached   Detach list and return to sender:
    1. To the attention of the person who signed the correspondence if available and legible

    2. Use the mailing address listed on the correspondence.

    No correspondence attached There is an envelope attached with a return address detach list and return to sender using the address shown on the envelope.
    No correspondence attached no envelope attached or no return address on envelope. "X" the list and leave attached behind the Form 5558.

    Note:

    DO NOT send the list to the filer or address listed on Form 5558.

3.11.20.8.7  (01-01-2014)
Received Date - (YYYYMMDD) 01RCD

  1. The following subsections give validity check and perfection procedures for Received Date Field 01RCD.

3.11.20.8.7.1  (01-01-2014)
Validity checks for Received Date - 01RCD

  1. The field must be blank or eight numerics.

  2. Valid format is YYYYMMDD.

  3. The fifth and sixth digits must be valid month designations (01-12).

  4. The seventh and eighth digits must be a valid day designation and a valid day for the month. Example: 31 is invalid for month 06 because June has only 30 days.

  5. The date cannot be later than the current processing date.

  6. The date cannot be earlier than 01/01/1983.

3.11.20.8.7.2  (01-01-2014)
Correction procedures for Received Date - 01RCD

  1. Check the form for transcription or coding errors and correct accordingly.

  2. If the date is invalid, and the date stamp on the extension is missing, invalid, illegible, or later than the process date, determine the Received Date according to the instructions in IRM 3.11.20.3.4, Received Date.

  3. If the date is prior to 01/01/1983, SSPND 620. Attach Form 4227 stating "Non-ADP record"

    Note:

    For further information, refer to IRM 3.10.72, Receiving, Extracting, and Sorting, and IRM 3.11.20.2, Document Perfection Procedures.

3.11.20.8.8  (01-01-2014)
Extended Due Date - 01ED

  1. This is an eight-numeric field that must be there.

3.11.20.8.8.1  (01-01-2014)
Validity Checks for Extended Due Date—01ED

  1. Must be in YYYYMMDD format.

  2. Must be a valid day (cannot be more then the number of days in that month), month (01-12), and year.

3.11.20.8.8.2  (01-01-2014)
Correction Procedures for Extended Due Date—01ED

  1. Check for transcription errors and make any necessary corrections.

  2. Approved Extensions (timely filed) - Enter extended due date in Field 01ED.

  3. Denied extension (not timely) - Enter original due date in Field 01ED. See IRM 3.11.20.5.2, Form 5558 for Form 5500 Series and Form 8955-SSA, for timeliness determination instructions.

3.11.20.8.9  (01-01-2014)
Notice Code - 01NOT

  1. This is a one-numeric field that must be present.

3.11.20.8.9.1  (01-01-2014)
Validity Checks for Notice Code - 01NOT

  1. Must be 1 or 2.

  2. Only one Notice Code may be present.

3.11.20.8.9.2  (01-01-2014)
Correction Procedures for Notice Code - 01NOT

  1. If no Notice Code is edited, review the extension for approval criteria.

  2. Will be approved if it is timely see IRM 3.11.20.5.2, Form 5558 for Form 5500 Series and Form 8955-SSA.

  3. Enter the correct Notice Code in Field 01NOT

    If the extension is Then enter Notice Code
    Approved 1
    Denied 2

3.11.20.8.10  (01-01-2014)
Computer Condition Codes—01CCC

  1. Validity check:

    1. Must be blank.

  2. Correction procedures:

    1. Delete any entry in Field 01CCC.

3.11.20.9  (01-01-2014)
Error Codes for Form 5558

  1. This subsection contains instructions for resolving specific error codes related to Form 5558 MFT 74.

3.11.20.9.1  (01-01-2014)
Error Code 002 - Name Control Mismatch

  1. The following sections provide instructions for Error Code 002.

3.11.20.9.1.1  (01-01-2014)
Error Code Fields Display

  1. The field display for Error Code 002 follows

    AFD Field Name
    CL CLEAR CODE
    01NC NAME CONTROL/CHECK DIGIT
    >>>> NAME CONTROL UNDERPRINT
    01EIN TIN (TAXPAYER IDENTIFICATION NUMBER) EIN (Employer Identification Number)
    01PYD PLAN YEAR END
    >>>> PLAN YEAR END UNDERPRINT

3.11.20.9.1.2  (01-01-2014)
Error Code 002 Invalid Condition

  1. The Name Control mismatched against the National Account Profile (NAP) or the Entity Index File (ElF).

3.11.20.9.1.3  (01-01-2014)
Error Code 002 Correction Procedures

  1. Before taking any additional research steps, drop the cursor to the bottom of the screen and transmit. This will ensure that any prior changes to the Name Control have posted to the NAP. If Error Code 002 reappears, continue with the following correction procedures.

  2. Compare the displayed fields with the extension. If incorrect, overlay the screen with the correct information.

  3. If the name control transcribed in Field 01NC and the name control on the document are the same, but differ from the underprint in Field 01NC, research Command Codes INOLE, NAMEE, NAMEB or ENMOD (for pending TC 000 or 013) to determine the correct Name Control/TIN.

    Note:

    When corrections are made to Field 01NC or Field 01TIN, the computer will revalidate the entries with the NAP and reset the One-Line Entity (OLE) indicators as appropriate upon transmitting the ERS screen. If Error Code 002 reappears, an unpostable condition may still exist. Re-verify the entries and refer to the remainder of the correction procedures.

    If research indicates: And Then
    The name control on the document matches the name control at Master File, with no name change,   Enter "C" in the Clear Code Field and transmit.
    A different Name Control than what is in Field 01NC but is the same as shown on the document (Part 1 section A, Plan name),   Verify the Name Control on CC INOLE. If they agree, enter the INOLE Name Control in Field 01NC. If they disagree, research CC NAMEB or NAMEE for a different EIN.
    Name Control found during research agrees with Name Control on document,   Enter the INOLE Name Control Field 01NC.
    INOLE Name Control differs from Name Control on document  
    1. Research CC ENMOD for a pending TC 013. If the name control agrees with the transcribed name control, enter a "C" in the Clear Code Field.

    2. Research attachments and NAMEB for a different EIN.

    3. If a different EIN is found on the attachment, or a cross-reference EIN on INOLE or BRTVU, verify the EIN on INOLE for presence at Master File.

    4. Ensure that the entity information matches the taxpayer on the extension. If these conditions are met, overlay Field 01TIN with the new EIN found on Master File.

    The Name Control on Master File is not correct and the entity on Master File needs to be corrected,   SSPND 320 to route the return to Entity Control for additional research. Attach Form 4227, notating why the return is being suspended.
    The Name Control has not been edited or transcribed correctly from Part I section A and the correct Name Control matches the under printed Name Control   Edit the correct Name Control in Part 1 section A and bring up the under printed Name Control in 01NC.
    The Name Control was edited and transcribed correctly The filer changed the order of the name but there was no name change Bring up the under print Name Control in 01NC.
    The filer did not change the order of his name and there was no name change input The under print Name Control matches the Name Control in Part 1 section C; (Plan Name) Edit the Name Control in Part 1 section C (Plan Name) and bring up the under printed Name Control in 01NC
    A name change has occurred,   SSPND 320 to route the return to Entity Control for a TC 013. Attach Form 4227 requesting a name change (TC 013).
    IDRS research is not available,   SSPND 351 or 355.
    the Name Control still can not be determined   SSPND 320 to route the return to Entity Control for additional research. Attach Form 4227, notating why the return is being suspended.
    Research indicates that there are multiple EINs,   SSPND 320 and route to Entity for further action.

3.11.20.9.2  (01-01-2014)
Error Code 004 — Name Control

  1. The next sections provide instructions for Error Code 004.

3.11.20.9.2.1  (01-01-2014)
Fields Displayed for Error Code 004

  1. Field Display Follows:

    AFD Field Name
    CL CLEAR CODE FIELD
    01NC NAME CONTROL/CHECK DIGIT
    >>>> NAME CONTROL UNDERPRINT
    01EIN EMPLOYER IDENTIFICATION NUMBER

3.11.20.9.2.2  (01-01-2014)
Invalid Conditions for Error Code 004

  1. The EIN was not present at NAP. An "XXXX" underprint indicates there is no account on the master file matching this EIN.

  2. The ElF and the NAP were not accessed or were not operational. A blank underprint indicates that the NAP has not been accessed or was not operational.

3.11.20.9.2.3  (01-01-2014)
Correction Procedures for Error Code 004

  1. Before taking any other research steps, drop the cursor to the bottom of the screen and transmit. This will ensure that any prior changes to the Name Control/TIN have posted to the NAP. If Error Code 004 reappears, continue with the following correction procedures.

  2. Compare the displayed fields with the extension. If incorrect, overlay the screen with the correct information.

  3. If the Name Control transcribed in Field 01NC and the Name Control on the document are the same, but differ from the underprint in Field 01NC, research to determine the correct name control/TIN using command codes INOLE, NAMEE, NAMEB and ENMOD.

  4. Follow these research instructions:

    If research indicates And Then
    A pending transaction (TC 000 or TC 013) on CC ENMOD or NAMEB, with a name control that agrees with the transcribed name control,   Enter a "C" in the Clear Code Field.
    The Name Control on the document matches the Name Control at Master File with no name change,   Enter "C" in the Clear Code Field.
    A different Name Control than what is in Field 01NC but is the same as shown on the document (Part 1 Section C, Plan Name)   Verify the Name Control via CC INOLE. If they agree, enter the INOLE Name Control in Field 01NC. If they disagree, research CC NAMEB or NAMEE for a different EIN.
    If a different EIN is found on an attachment, or on CC INOLE or BMFOL,   Verify the EIN on CC INOLE for presence at Master File. Ensure that the entity information matches that which the taxpayer is using on the extension. If these conditions are met, overlay Field 01TIN with the new EIN found on Master File.
    The Name Control has not been edited or transcribed correctly from Part I section C and the correct Name Control matches the under printed Name Control   Edit the correct Name Control in Part 1 section C and bring up the under printed Name Control in 01NC.
    The Name Control was edited and transcribed correctly The filer changed the order of the name but there was no name change Bring up the under print Name Control in 01NC.
    The filer did not change the order of his name and there was no name change input The under print Name Control matches the Name Control in Part 1 section A; (Name of filer, plan administrator, or plan sponsor) Edit the Name Control in Part 1 section A (Name of filer, plan administrator, or plan sponsor) and bring up the under printed Name Control in 01NC

  5. If, after researching, it is determined that the Name Control on Master File is not correct and the entity on Master File needs to be corrected, SSPND 320 to Entity Control for additional research; attach Form 4227, notate why the extension is being suspended.

  6. When there is no account present or pending, SSPND 320 to Entity Control, attach Form 4227 and notate "no account" .

  7. When IDRS is not available, SSPND 351 or 355.

3.11.20.9.3  (01-01-2014)
Error Code 005 - Missing Received Date

  1. The following represents the instruction for the Error Code 005.

3.11.20.9.3.1  (01-01-2014)
Screen Display for Error Code 005

  1. Screen Display follows:

    AFD Field Name
    01PYD Plan Year End
    01RCD Received Date

3.11.20.9.3.2  (01-01-2014)
Invalid Condition for Error Code 005

  1. Invalid condition occurs when the processing date is later than the Plan Year End Ending by more than seven months and the Received Date is not present in Field 01RCD.

3.11.20.9.3.3  (01-01-2014)
Correction Procedures for Error Code 005

  1. Compare the information in Field 01PYD and Field 01RCD with the Plan Year End and the Received Date on the extension. If the displayed information doesn't match the document, overlay the screen with the correct information.

  2. If the Plan Year End is truly seven months prior to the processing date, review the Received Date:

    If Then
    The date stamp is missing, illegible or later than the processing date, Determine the date as shown in IRM 3.11.20.6.8, Research. Enter the correct Received Date in Field 01RCD.
    Multiple received dates are on the document, Use the earliest date and circle out the others.

3.11.20.9.4  (01-01-2014)
Error Code 007 - Received Date

  1. The next section provides instruction for the Error Code 007.

3.11.20.9.4.1  (01-01-2014)
Screen Display for Error Code 007

  1. Screen display follows:

    AFD Field Name
    CL Clear Screen
    01PYD Plan Year End
    >>>> Under print
    01RCD Received Date

3.11.20.9.4.2  (01-01-2014)
Invalid Conditions for Error Code 007

  1. The year and Month of the Received Date is earlier then the year and month of the Plan Year End.

3.11.20.9.4.3  (01-01-2014)
Correction Procedures for Error Code 007

  1. Compare the displayed fields with the information on the extension. If the displayed field does not match the extension, overlay the screen with the correct information.

  2. If the displayed fields match what is on the extension, see IRM 3.11.20.3.4, Received Date, for instructions for determining the correct Received Date.

  3. If the received date was mailed timely, delete the received date from 01RCD.

  4. if this caused EC005 to display, enter the timely postmark date for the Play Year End from chart in 01RCD; see IRM 3.11.20.5.2(3)(c).

  5. If the extension is early filed SSPND 480.

3.11.20.9.5  (01-01-2014)
Error Code 026 - Plan Year End

  1. The next subsection provides instructions for the Error Code 026.

3.11.20.9.5.1  (01-01-2014)
Screen Display for Error Code 026

  1. Screen display follows:

    AFD Field Name
    CL Clear Code
    01EIN Employer Identification Number
    01PYD Plan Year End
    >>>> Under print
    01CCC Computer Condition Code


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