Part 3. Submission Processing

Chapter 11. Returns and Documents Analysis

Section 20. Exempt Organization and Employee Plan Applications for Extension of Time to File (Cont. 2)

3.11.20  Exempt Organization and Employee Plan Applications for Extension of Time to File (Cont. 2)

3.11.20.9 
Error Codes for Form 5558

3.11.20.9.5 
Error Code 026 - Plan Year End

3.11.20.9.5.2  (01-01-2013)
Invalid Conditions for Error Code 026

  1. Tax period is greater than the process date plus 11 months.

3.11.20.9.5.3  (01-01-2013)
Correction Procedures for Error Code 026

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

  2. If the tax period is greater than the process date plus 11 months, process using the current year.

  3. If Field 01PYD is blank, determine the year end from the Plan Year Date.

    1. If Plan Year Date is blank, use current year.

3.11.20.9.6  (01-01-2013)
Error Code 100 - Incorrect Extended Due Date

  1. The next section provides instructions for the Error Code 100.

3.11.20.9.6.1  (01-01-2013)
Screen Display for Error Code 100

  1. Screen display follows:

    AFD Field Name
    CL Clear Code
    01PYD Plan Year End
    >>>> Under print
    01RCD Received Date
    01ED Extended Due Date
    01NOT Notice Code

3.11.20.9.6.2  (01-01-2013)
Invalid Conditions for Error Code 100

  1. Received date is less then seven months plus seven days or less after the Plan Year End and the extended due date is the Taxpayer Notice code is 02.

3.11.20.9.6.3  (01-01-2013)
Correction Procedures for Error Code 100

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

  2. If the received date is greater then seven months plus seven days after the Plan Year End and the 01NOT is 1, change 01NOT to 2 and 01ED to the original due date.

  3. If the received date is less then seven months plus seven days or less after the Plan Year End and 01NOT is 2, change 01NOT to 1 and the 01ED to the extended due date.

3.11.20.9.7  (01-01-2013)
Error Code 999 - End of Year Format

  1. The following section provides instruction for Error Code 999 (End of Year Format).

3.11.20.9.7.1  (01-01-2013)
Screen Display Error Code 999 - End of Year Format

  1. Screen Display for Error Code 999, End of Year Format, is:

    AFD Field Name
    01PYD Plan Year End

3.11.20.9.7.2  (01-01-2013)
Invalid Condition Error Code 999 - End of Year Format

  1. Error Code 999 will be generated for all extensions on ERS that are in error status at the end of the processing year.

3.11.20.9.7.3  (01-01-2013)
Correction Procedures Error Code 999 - End of Year Format

  1. The only correction procedure required for this Error Code is for the tax examiner to transmit.

3.11.20.10  (01-01-2013)
Form 5558 Error Correction MFT 76

  1. This subsection contains instructions for correcting ERS screens for Form 5558 extension requests MFT 76.

3.11.20.10.1  (01-01-2013)
Section 01

  1. Listed below are the contents of Section 01.

    Field Length Title Location
    RMIT 11 Remittance Part III line 2b
    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 SSN only)
    01TXP 6 Tax Period Right of the form title.
    >>>> 2 Tax Period
    Underprint     		Never present on Form 5558.
    01MFT 2 MFT Code MFT 76
    01PL 3 5558 Plan Number Plan number column
    01RCD 8 Received Date IRS date stamp in center of form
    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 CAF Indicator No longer edited.
    01NOT 1 Notice Code Top center margin

3.11.20.10.2  (01-01-2013)
Remittance —RMIT

  1. May carry a remittance.

  2. This field will be blank for non remittance forms.

3.11.20.10.3  (01-01-2013)
Name Control—01NC

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

3.11.20.10.3.1  (01-01-2013)
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.

3.11.20.10.3.2  (01-01-2013)
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.

3.11.20.10.4  (01-01-2013)
TIN-Type - 01TNT

  1. A "2" is generated in this field unless ISRP has transcribed a "0" to indicate that the TIN is an SSN .

3.11.20.10.4.1  (01-01-2013)
Validity Check for TIN-Type - 01TNT

  1. Invalid if other than "0" (zero) or "2" .

  2. Field 01TNT should only be "0" if the TIN is an SSN.

3.11.20.10.4.2  (01-01-2013)
Correction Procedures for TIN-Type - 01TNT

  1. Review the document for transcription and coding errors.

  2. If the TIN is entered under "Social security number" in block B, enter a "0" in Field 01TNT.

  3. All others, enter a "2" in Field 01TNT.

3.11.20.10.5  (01-01-2013)
Taxpayer Identification Number/Employer Identification Number—01TIN/01EIN

  1. The following Sections give instructions for Employer Identification Number-01TIN.

3.11.20.10.5.1  (01-01-2013)
Validity Check For Taxpayer Identification Number/Employer Identification Number—01TIN/01EIN

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

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

  3. If the TIN is an SSN, this field must be all numeric, and cannot be all zeroes or all nines.

3.11.20.10.5.2  (01-01-2013)
Correction Procedures For Taxpayer Identification Number/Employer Identification Number—01TIN/01EIN

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

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

  3. If an SSN is entered in block B, Field 01TNT should be "0" (zero).

  4. Use CC GTSEC01 and correct Field 01TNT if necessary.

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

3.11.20.10.6  (01-01-2013)
Tax Period - 01TXP

  1. The following subsections give validity check and perfection procedures for Tax Period Field 01TXP.

  2. Tax Period is the date in the "Plan year ending" column in section C.

3.11.20.10.6.1  (01-01-2013)
Validity Check for Tax Period—01TXP

  1. C&E will not edit the Tax Period on current calendar year extensions (i.e. 201112)

  2. The Tax Period cannot be later than the current processing date.

  3. Field 01TXP must be six numeric digits.

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

3.11.20.10.6.2  (01-01-2013)
Correction Procedures For Tax Period Ending—01TXP

  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 01TXP
    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 Tax Period on the extension form and in Field 01TXP to agree with the taxpayer's response to correspondence.

  3. If no reply or reply is inconclusive, enter 201112 in Field 01TXP - if this makes the request late filed, GTSEC01 and enter 2 in Field 01NOT.

3.11.20.10.7  (01-01-2013)
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 76 is automatically generated for program 15560 (Form 5330).

3.11.20.10.7.1  (01-01-2013)
Validity checks for Master File Tax Code-01MFT

  1. Invalid unless MFT is 76.

3.11.20.10.7.2  (01-01-2013)
Correction Procedures for Master File Tax Code-01MFT

  1. If extension is for Form 5330 enter 76 in Field 01MFT.

3.11.20.10.8  (01-01-2013)
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.

3.11.20.10.8.1  (01-01-2013)
Validity checks for Plan Number - 01PL

  1. Must be 001-999.

3.11.20.10.8.2  (01-01-2013)
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.

3.11.20.10.9  (01-01-2013)
Received Date - (YYYYMMDD) 01RCD

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

3.11.20.10.9.1  (01-01-2013)
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.

3.11.20.10.9.2  (01-01-2013)
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.

3.11.20.10.10  (01-01-2013)
Computer Condition Codes—01CCC

  1. Validity check:

    1. Must be blank.

  2. Correction procedures:

    1. Delete any entry in Field 01CCC.

3.11.20.10.11  (01-01-2013)
CAF Indicator - 01CAF

  1. The CAF Indicator is no longer edited by Document Perfection. If an entry displays in Field 01CAF, delete the entry.

3.11.20.10.12  (01-01-2013)
Notice Code - 01NOT

  1. The Notice Code is a 1 position numeric code that is edited on the top center margin.

  2. The Notice Code indicates whether the extension request is approved or denied and if denied, the reason.

  3. When the extension posts to the BMF, the Notice Code will cause the appropriate notice to generate to the taxpayer to tell whether the extension is approved or denied, and if it is denied, to tell the taxpayer the reason for denial.

  4. If a Notice Code for an approved extension is used (Notice Code 1), the extended due date will be generated when the extension transaction posts to the BMF.

3.11.20.10.12.1  (01-01-2013)
Validity Checks for Notice Code - 01NOT

  1. Notice Code must be 1 through 9.

  2. Only one Notice Code may be present.

3.11.20.10.12.2  (01-01-2013)
Correction Procedures for Notice Code - 01NOT

  1. If no Notice Code is edited, review the extension for approval criteria. If the code section is missing from the extension request, C&E is instructed to correspond for the missing code section. See paragraph 3.11.20.10.12.2(3) below.

  2. Will be approved if it is timely, signed, and has an acceptable reason. See Exhibit 3.11.20-6 Guidelines for Acceptable Reason for Needing an Extension of Time to File - Used for Form 5558 (MFT 76) and Form 8868 only.

  3. Correspondence for missing code section:

    IF THEN
    the reply provides the code section determine if the extension is timely based on the code section. See Exhibit 3.11.20-10, Form 8868 T-Lines, Page 1.
    No reply, or reply doesn't supply a valid code section assume the due date is the last day of the seventh month after the end of the tax period (if tax period is 201212 you will use 20130731).
    If the extension was filed timely based on this due date enter Notice Code 1 in Field 01NOT.

    Note:

    C&E should not have corresponded for the code section if there was no signature or acceptable reason.
    the extension was not filed timely enter Notice Code 2 in Field 01NOT.

  4. Enter the correct Notice Code in Field 01NOT:

    If the extension request is Then enter Notice Code
    Approved extension 1
    Denied - not timely 2
    Denied - missing signature 8
    Denied - no acceptable reason 9

  5. Only one Notice Code may be used for each document. If there is more than one reason for denial of the second extension, use the order listed in the table to determine which code to use.

3.11.20.11  (01-01-2013)
Error Codes for Form 5558

  1. This subsection contains instructions for resolving specific error codes related to Form 5558 MFT 76.

3.11.20.11.1  (01-01-2013)
Error Code 002

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

3.11.20.11.1.1  (01-01-2013)
Error Code 002 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
    01TIN/01EIN TIN (TAXPAYER IDENTIFICATION NUMBER) EIN (Employer Identification Number)
    01TXP TAX PERIOD
    >>>> TAX PERIOD UNDERPRINT

3.11.20.11.1.2  (01-01-2013)
Error Code 002 Invalid Condition

  1. The Name Control mismatched against the NAP or the ElF.

3.11.20.11.1.3  (01-01-2013)
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 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 C, 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 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
    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.

  4. If the request is filed using a SSN instead of an EIN, use CC GTSEC01 and enter "0" (zero) in Field 01TNT.

3.11.20.11.2  (01-01-2013)
Error Code 003 - Invalid Check Digit

  1. The next subsections provide instructions for Error Code 003.

3.11.20.11.2.1  (01-01-2013)
Fields Displayed for Error Code 003

  1. Screen Display for Error Code 003 follow:

    AFD Field Name
    01NC Name Control/Check Digit
    01TIN Taxpayer Identification Number

3.11.20.11.2.2  (01-01-2013)
Invalid Condition for Error Code 003

  1. The Check Digit is present but is not valid for the Taxpayer Identification Number.

  2. The letters E, G or M are invalid in the check digit.

  3. The first two positions of the field are not blank

  4. The last two positions are not alphabetic.

3.11.20.11.2.3  (01-01-2013)
Correction Procedures for Error Code 003

  1. If the check digit is invalid, enter the Name Control from the extension in Field 01NC.

  2. If it appears that the taxpayer has used the wrong EIN, follow these procedures for EIN correction:

    IF THEN
    If the EIN on the extension is not legible, Research using CC NAMEB or NAMEE for a valid EIN. If IDRS is not available, SSPND 351.
    If unable to locate the EIN, SSPND 320 for referral to Entity Control.
    The EIN and check digit are both legible but do not match, Research for a valid EIN.
    If another EIN is found for the entity on the return or through research, Change Field 01TIN to the correct EIN

3.11.20.11.3  (01-01-2013)
Error Code 004 — Name Control

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

3.11.20.11.3.1  (01-01-2013)
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
    01TIN TAXPAYER IDENTIFICATION NUMBER

3.11.20.11.3.2  (01-01-2013)
Invalid Conditions for Error Code 004

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

  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.

3.11.20.11.3.3  (01-01-2013)
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. In most cases, Field 01TNT must be 2, indicating that the TIN is an EIN. Use CC GTSEC01 and enter "2" in Field 01TNT except in the two following situations:.

    1. If the TIN on the document is a SSN, Field 01TNT entry must be "0" to indicate the TIN is a SSN.

  4. 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.

  5. 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

  6. 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.

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

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

3.11.20.11.4  (01-01-2013)
Error Code 005 - Missing Received Date

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

3.11.20.11.4.1  (01-01-2013)
Screen Display for Error Code 005

  1. Screen Display follows:

    AFD Field Name
    01TXP Tax Period
    01RCD Received Date

3.11.20.11.4.2  (01-01-2013)
Invalid Condition for Error Code 005

  1. Invalid condition occurs when the processing date is later than the Tax Period Ending by more than six months and the Received Date is not present in Field 01RCD.

3.11.20.11.4.3  (01-01-2013)
Correction Procedures for Error Code 005

  1. Compare the information in Field 01TXP and Field 01RCD with the Tax Period 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 Tax Period is truly six 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.

3.11.20.11.5  (01-01-2013)
Error Code 006- Remittance With No Received Date

  1. The next section provides instructions for the Error Code 006.

3.11.20.11.5.1  (01-01-2013)
Screen Display for Error Code 006

  1. Screen Display follows:

    AFD Field Name
    RMIT Remittance
    01RCD Received Date


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