3.11.27  EPMF Return Processing Form 5500-EZ (Cont. 1)

3.11.27.4 
Form 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan

3.11.27.4.21  (01-01-2014)
Total Net Plan Assets Beginning of Year and End of Year - Part III, Lines 7c(1) and 7c(2)

  1. If an amount is entered on line 7c(1) beginning of year assets and line 7c(2) end of year assets or is blank, no editing is necessary. If blank and Line 7a(1) and/or 7a(2) has an entry, double arrow the amount to Line 7c(1) and 7c(2), otherwise no editing is necessary. (Dollars only and can be negative (-)).

3.11.27.4.22  (01-01-2014)
Plan Characteristics - Part IV, Line 9 Boxes

  1. If a Plan Characteristic is entered in line 9 boxes 1-10 or is blank, no editing is necessary. This is a two digit (one numeric and one alpha) field.

  2. If the Plan Characteristic is less or more than 2 digits or not one numeric and one alpha, circle out the entry.

3.11.27.4.23  (01-01-2014)
Signature

  1. A signature is required on all Form 5500-EZ returns. Edit a signature code on the bottom right of the first page of the return.

    1. Edit a "1" if the return is signed, printed or stamped.

    2. Edit a "2" if the return is not signed.

3.11.27.4.24  (01-01-2014)
Preparer Information - Paid Preparer's Signature Block

  1. Perfect the Paid Preparer's Name, Firm Name, and Address entered in the Paid Preparer's Signature Block bottom of page 2, if illegible.

3.11.27.5  (01-01-2014)
General Error Resolution

  1. This section provides correction procedures to be used by the Error Correction and Rejects Tax Examiners when processing Employee Plan (EP) Form 5500-EZ returns.

  2. Common procedures may be found in IRM 3.12.38, Error Resolution - BMF General Instructions.

3.11.27.5.1  (01-01-2014)
Background and Purpose

  1. The instructions in this section are used for correcting errors made by taxpayers, as well as those made by campus operations for Form 5500-EZ.

3.11.27.5.2  (01-01-2014)
IDRS Research Tools/Command Codes

  1. IDRS Research Tools/Command Codes (CCs) are available for BMF and EPMF research. The following sections will provide instructions on how these CCs may be used for EPMF account resolution.

3.11.27.5.2.1  (01-01-2014)
Command Code EMFOL

  1. Use CC EMFOL to research posted EPMF information. This file is updated weekly as the master file itself is updated. The sponsor EIN must be input with a definer to use this command code. The type of information required will determine the definer used for the request:

    1. Use definer I to view an index. The index displays all plan numbers, plan names and tax periods on the record for a particular sponsor EIN. This screen also indicates whether a TC 150 has posted for a particular plan number and plan period and whether there is a record on CC ERTVU for the return. See IRM 3.11.27.5.2.2, Command Code ERTVU.

    2. Use definer E to view the Filer Entity Screen. This screen displays the sponsor name and address, name control, CAF indicator and all transactions (TC 000, 011, 012 etc.) associated with the sponsors entity module. This screen also displays the prior primary name for name change transactions, and XREF EIN for account consolidations.

    3. Use definer L with a plan number to view the Plan Data Screen. Use this screen to research all entity information associated with the plan itself; the plan name, effective date, type of plan, filing requirements, sponsor phone number, etc. This screen should also be used to research data from the plan application and plan termination documents as well as all transactions associated with the plan entity module.

    4. Use definer D with a plan number to view the Plan Administrator Screen. This screen should be used to research the administrator EIN, name, address, and telephone number associated with a particular plan.

    5. Use definer T with a plan number and plan period ending to view the Tax Module Screen. This screen displays the controlling DLN and all transactions associated with a particular tax module, including TC 151 and TC 154 information.

    6. Use definer S with a plan number and plan period ending to view the Status History Screen. This screen displays the historical status of the tax module.

    7. Use definer H to view a Help Screen.

    8. A format and description of the definer codes used with EMFOL are shown in the Table below.

    FORMAT DESCRIPTION
    EMFOLH On-line help menu.
    EMFOLEnn-nnnnnnn Displays the entity information including the sponsor/employer name, telephone, and address. Also displays indicators, codes, notice information, and posted entity transactions.
    EMFOLInn-nnnnnnn Displays the index of all plans, tax periods, and returns for a specific EIN.
    EMFOLLnn-nnnnnnn nnn Displays the plan data including data posted in plan, application, and termination sections, and posted transactions for a specific account.
    EMFOLDnn-nnnnnnn nnn Displays the plan administrator data including the administrator name, address, and phone number for a specific account.
    EMFOLSnn-nnnnnnn nnnyyyymm Displays the status history of the specific tax module.
    EMFOLTnn-nnnnnnnPnnnyyyymm Displays the tax module including the control DLN indicators, the IDRS status, dates, and the posted transactions for a specific tax period and plan number.
  2. CC EMFOLE is used to research the entity information of the plan sponsor such as the name, address, name changes, date of establishment, and notice indicators. See table below:

    IDRS Screen Information Field Title Description
    UP CYC Update Cycle Identifies the Martinsburg Computing Center (MCC) processing cycle from module information last extracted and updated to database.
    ESTAB DATE Establish Date Identifies the date of the establishing entity transaction.
    OPEN TDI IND Open Taxpayer Delinquency Investigation (TDI) Indicator Indicates if there is an open TDI.
    CAF INDICATOR Centralized Authorization File (CAF) Indicator Indicates a Power of Attorney (POA) is on file. Values are:
    0 - No return module with CAF Indicator.
    1 - At least one return module with CAF Indicator.
    OPEN EXAM IND Open Examination Indicator Indicates whether or not there is an open Examination case. Values are:
    YES - Open transaction code (TC) 424 on any tax module.
    NO - None.
  3. CC EMFOLI will provide quick reference of all plan numbers, names, year endings, Form 5500 series and schedules that have posted. See table below:

    IDRS Screen Information Field Title Description
    UP CYC Update Cycle Identifies the Martinsburg Computing Center (MCC) processing cycle from module information last extracted and updated to database.
    Under EMFOLInn-nnnnnnn Account/Plan Merge Message Identifies the type of merge. Values are:
    ACCOUNT MERGE IN PROGRESS - Entity is merging to another EIN.
    PLAN MERGE IN PROGRESS - A plan is being merged with another plan within the account.
    NUM OF PENSION PLANS Number of Pension Plans Identifies the number of pension plans for the entity.
    PLN Plan Number Identifies the number assigned to a plan that was established to provide benefits to employees.
    TXPD Tax Period Identifies the period of time for which a return is filed. Displays None if plan data exists with no returns posted.
    DLN Document Locator Number Identifies the number assigned to every return or document that is used to control and locate the document.
    SCHED Schedules Identifies the schedules that were processed with the return.
  4. CC EMFOLI provides the return status code displayed before the YYYYMM indicates the status of the return posted:

    • C = Current

    • H = Historic

    • I = Interim

    • U = Unpostable

3.11.27.5.2.2  (01-01-2014)
Command Code ERTVU

  1. Use CC ERTVU to research the Return Transaction File. It is updated weekly. Most of the information, including the Edit Sheet, as well as some generated data, is displayed with this command code.

    Note:

    Plan Year Ending 199112 to the current year is displayed with this command code. Therefore, whenever using ERTVU to research an older plan period return (plan years through 199911), EMFOL must always be researched first to determine the current information about the return posting.

    1. The line numbers from the return as well as an abbreviated literal are displayed with the information.

    2. This command code is input with an EIN, plan number, plan period, and a definer code.

    3. Use a blank definer for Forms 5500 and 5500–EZ (5500C, 5500R Pre-EFAST only).

    4. The first page of each return screen contains the information from the Edit Sheet, a line number index, and a list of what schedules are present for that return.

    5. Use definer "N" to view the index.

    6. Use definer "Z" to resurrect a deleted unpostable EFAST2 return.

  2. For returns processed, a return status code must also be used.

    1. C - use for a current return record. This will be the latest completed processing return record posted to that tax period. If there is an amended return posted, it will be the current return record.

    2. D - use for viewing deleted returns.

    3. H - use for the historical return record. If an amended return has posted, you can use the historical record to view the original posted return.

    4. I - use for viewing the interim return record. This is a return that is in correspondence status at EFAST2. It has not completed processing and is not posted to the master file.

    5. U - use for viewing an Unpostable return record.

  3. CC ERTVU is strictly for EPMF accounts; therefore, File Source P is not required. If File Source P is not used, a space must be used in its place. The table below is a list of format and descriptions which should be used for ERTVU requests.

    Input Format Example Description
    ERTVU NN-NNNNNNNC001199506 Displays completed returns
    ERTVU NN-NNNNNNNU001199506 Displays unposted returns on the completed return file.
    ERTVU NN-NNNNNNND001199506 Displays deleted returns on the completed return file.
    ERTVU NN-NNNNNNNH001199506 Displays historic returns on the completed return file.
  4. Use CC ERTVU to provide the EFAST2 Filing Status Codes displayed after the EFAST IND which indicates the status of the return posted:

    1. C – Complete

    2. 1 – Suspended 1

    3. 2 – Suspended 2

    4. O – Orphaned Complete – No Parent

    5. E – Orphaned Complete – Bad Entity

    6. D – Discarded

  5. An explanation and description of CC ERTVU with a blank definer code are shown in the following table:

    IDRS Screen Information Field Title Description
    *5500EZ* Type of Form Identifies the type of Form. Values are:
    Form 5500.
    Form 5500EZ.
    Form 5500-SF,
    COND CDS: Condition Codes Identifies special conditions on the document.
    EXT DUE DATE: Extended Due Date Identifies the extended due date.
    RPC: Return Processing Codes Identifies special conditions that cause the document not to post to the EPMF
    TRANS DT: Transaction Date Identifies the date the transaction posted.
    LN 1a Line Item Index Shows which page a specific line item can be found on.
    PART II BASIC PLAN INFORMATION Shows Plan Name, Number, and Effective date, Employer Name and address, Reported EIN, and Administrator Name and Address.
    Part III Financial Info Shows BOY and EOY Assets.

3.11.27.5.2.3  (01-01-2014)
Command Code INOLE

  1. The CC INOLE will access the NAP with a definer code and TIN.

  2. The definer code determines whether the input TIN is edited or not edited and whether a file source is needed.

  3. Definer code "G" with CC INOLE.

    1. Use this definer when the TIN type is not known or the master file is not known.

    2. An unedited TIN or an edited TIN and file source may be input.

    3. The display will be limited entity data from every master file that matches the TIN input.

    4. If there is only one TIN on the NAP that matches the input it will default to the definer "S" display.

  4. Definer code "T" with CC INOLE.

    1. Use when you want to know if the TIN is on more than one master file and the filer name and address.

    2. This definer will also list the plan numbers (if any) for EPMF accounts.

    3. An edited TIN must be input, a file source must not.

    4. If there is only one TIN that matches the input it will default to the definer "S" display.

  5. A format and description of definer codes for CC INOLE are shown in the table below:

    FORMAT DESCRIPTION
    INOLEGnnnnnnnnnn Displays name line information available for any account associated with that TIN.
    INOLETnnn-nn-nnnn
    or
    INOLETnn-nnnnnnn
    Displays name line and address information for all accounts with the same TIN.
    INOLESnnn-nn-nnnn
    or
    INOLESnn-nnnnnnn
    Displays specific data for the account addressed.
    INOLEXnnn-nn-nnnn
    or
    INOLEXnn-nnnnnnn
    Displays Social Security Administration (SSA) name controls, cross-reference, and merge transactions information.
    INOLEPnn-nnnnnn Displays EPMF plan information. A total of ten plan names can be shown on one screen.
  6. The INOLET screen will display BMF and/or EPMF entity information of the requested EIN. See tables below:

    INOLET BMF Account Data

    IDRS Screen Information Field Title Description
    nn-nnnnnnn EIN Identifies the TIN assigned by the IRS under which all the business' account information is filed.
    LOC-CD Primary Location Code Identifies the taxpayer's current Area Office (AO) location code designation.
    Under TIN Name Line and Address Identifies the taxpayer's current name and address.
    Filing Requirements Filing Requirements Identifies the tax forms the business is currently required to file.
    CURRENT N/C Current Name Control Identifies the first four characters of the taxpayer's principal name currently on file.
    Fiscal YR Month Fiscal Year Month Identifies the month the taxpayer's accounting period ends.

    EPMF ACCOUNT DATA

    IDRS Screen Information Field Title Description
    nn-nnnnnnnP Employer/sponsor EIN Identifies the TIN assigned by IRS under which all the business' account information is filed.
    LOC-CD Location Code Identifies the taxpayer's current Area Office (AO) location code designation.
    Under TIN Name Line and Address Employer/sponsor current name line and address.
    CURRENT N/C Current Name Control Employer/sponsor current name control.
    FISCAL YR MONTH Fiscal Year Month Employer/sponsor fiscal year month
    PLAN NUMBER Plan Number Identifies the number assigned to a plan that was established to provide benefits to employees.
    END MONTH Plan Year Ending Month Identifies the month the taxpayer's EPMF accounting period ends.
    EFF DATE Plan Effective Date Identifies the date the plan became effective.

3.11.27.5.3  (01-01-2014)
General Correction Procedures for Form 5500-EZ

  1. Records will be placed into Error Resolution or Rejects inventories for correction.

  2. Once a record is accessed and it displays on the screen, the error must be resolved by either:

    1. Fully correcting the record, or

    2. Rejecting the record from pipeline processing.

  3. Corrections will include correcting errors in editing, transcription or taxpayer errors.

  4. Before making corrections to the error screen displays, verify the DLN on the display matches the DLN on the document.

  5. Common procedures can be found in IRM 3.12.38.

3.11.27.5.4  (01-01-2014)
Action Code 001

  1. Action Code 001 will be computer generated when the BOB resolution function has added a missing document by only inputting the TIN and name control for the missing document.

    • All data must be entered.

    • GTSEC all sections and enter all necessary data.

3.11.27.5.5  (01-01-2014)
Clear Fields "C" and "000"

  1. The letter "C" is used as a clear field for the Error Codes (consistency errors) when the invalid condition does not require a change or correction to the record as displayed. The display will include a clear field (labeled "CL" to indicate the possible need of a clear field).

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

  3. Clear Field "C" is also used for clearing the Action Code after corrections are completed.

  4. "000" is also used as a Clear Field when deleting Action Codes. It will only be used for erroneous Action Codes when it is determined there is no reason to suspend the record.

    Note:

    "000" cannot be used in Reject correction.

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

  6. Programming erases all "C" Clear Fields for Error Codes and Action Codes for the new day's error inventory and workable suspense inventory.

    Note:

    Unfinished records form the previous day will not contain the "C" Clear Fields assigned to a record that was not completed.

3.11.27.6  (01-01-2014)
Action Code Errors

  1. All records assigned an incorrect Action Code will be displayed as a Priority 1 error. The correction procedures are:

    1. If the Action Code is valid (except 001), it will be placed in the Reject inventory.

    2. If the Action Code is invalid or is 001, it will be placed in the Error Resolution inventory.

3.11.27.7  (01-01-2014)
Section Errors

  1. There are two types of section errors: ISRP and TERMINUS Errors.

3.11.27.7.1  (01-01-2014)
ISRP Errors

  1. An ISRP error is an error detected by the ISRP system.

  2. The display for the ISRP error will include the code identifying the type of ISRP error:

    1. "1" - Split screen transmission, Key Verifier attempted to change Check Digit, four or more digits of a TIN, or the original entry operator entered required section as missing.

    2. "3" - Invalid section ending point.

    3. "4" - Invalid field length.

    4. "Questionable Section" - The ISRP operator input the same section more than once or entered out of sequence. The computer program will drop all duplicate sections and display the first one encountered.

  3. When displayed, ISRP errors will display all input fields of the section in error. Transcribed date will be present. Computer generated data will not be present.

3.11.27.7.1.1  (01-01-2014)
ISRP Error Correction Procedures

  1. Check all fields of the section and verify that fields are entered as coded.

    1. If no correction is needed, or when the section is correct, drop to the bottom of the screen and transmit.

    2. If the section needs to be deleted, enter command code DLSEC with the section number.

3.11.27.7.2  (01-01-2014)
Terminus Errors

  1. A terminus Error occurs when a section with variable length input fields contains an erroneous sized field.

  2. When displayed, a Terminus Error will show all input fields of the terminus section.

    1. Transcribed data will be present.

    2. Computer generated fields will not be present.

3.11.27.7.2.1  (01-01-2014)
Terminus Error Correction Procedures

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

  2. If the section needs to be deleted, use command code DLSEC to delete the section.

  3. If no corrections are needed, drop cursor to the bottom of the screen and transmit.

3.11.27.7.3  (01-01-2014)
Field Errors

  1. Any data that does not meet the requirements for that field will be shown as a Field Error. The following are types of errors:

    1. Non-alphabetical character in an alpha field.

    2. Blank space in a numeric field.

    3. Blank in the first position of an alpha field.

    4. Non-numeric character in a numeric field.

    5. A required field is blank.

3.11.27.7.3.1  (01-01-2014)
Field Error Correction Procedures

  1. All Field Errors will be displayed in the order encountered in the record.

  2. Correct coding and transcription errors.

3.11.27.7.4  (01-01-2014)
Return Information

  1. The following is the return information used for processing the Form 5500-EZ.

    Program Number Tax Class Doc. Code Blocking Series MFT
    72840 (2009 tax year and subsequent) 0 31 000-999 74
    72841 (2008 tax year and prior) 0 31 000-999 74

3.11.27.8  (01-01-2014)
Substitute Returns Prepared by EP Division

  1. Field Agents in TEGE's EP Division occasionally prepare returns for the taxpayer to use as a source document to complete an examination. The return will be identified by the note "Substitute for Return" , "SFR" , or "TC 599 CC 95 Input" . These returns should be processed as originals. The following items must be present:

    1. Filer's name or name control

    2. Filer's TIN

    3. Plan year ending

    4. Plan number

  2. If any of the above items are missing, SSPND 320 to EP Entity. Do Not correspond.

  3. All substitute for returns must have CCC "C" .

3.11.27.9  (01-01-2014)
Secured Delinquent Returns

  1. Revenue Agents may submit delinquent returns for processing. These can be identified by the words "Secured by TEGE" , "Delinquent Return Secured" , or "TC 599 CC 97 Input" . The return may also have either a Form 13133 or a Form 3198-A attached.

  2. Enter CCC "R" in Field 01CCC if the attached Form 13133 or 3198-A indicates no late filing penalty should be assessed. The agent will highlight the remarks field of Form 3198-A.

  3. Edit CCC "D" in Field 01CCC if the attached Form 13133 or 3198-A indicates no late payment penalty should be assessed.

3.11.27.10  (01-01-2014)
General Form 5500-EZ Processing Section

  1. Form 5500-EZ is filed as an Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan. The form is required to be filed under section 6058(a) of the Internal Revenue Code.

  2. A separate Form 5500-EZ is required for each plan number.

  3. The Form 5500-EZ must be filed by the last day of the 7th calendar month after the end of the plan year (not to exceed 12 months in length).

3.11.27.10.1  (01-01-2014)
Foreign Addresses

  1. Code and Edit perfects all foreign addresses on IDRS prior to ISRP input.

  2. ISRP will bypass the address section; therefore, the displayed screen will not contain an address section.

  3. If a foreign address is input through ISRP and the return displays, research.

    1. IF THEN
      INOLES shows the same address as the document delete section 02.
      INOLES shows a different address research ENMOD and check for a pending address change
      pending address is present with the address on the document delete section 02.
      no pending address change present SSPND 320 and prepare Form 4227, reject the document for routing to EP Entity for address change, foreign address.

3.11.27.10.2  (01-01-2014)
Amended Returns

  1. If the amended box is checked, or there is another indication that the return is amended, revised, supplemental, corrected, or superseding, enter CCC "G" in Field 01CCC.

  2. If the return was identified as a duplicate or copy by unpostables, cancel the DLN and route to files for association with the original return.

3.11.27.10.3  (01-01-2014)
Section 01 Form 5500-EZ

  1. Section 01 must be present.

  2. The following fields are contained in Section 01.

    AFD POS Field Name Form Line #
    01NC 4 Name Control Part II, Line 2a Employer's Name
    01EIN 9 EIN Part II, Line 2b
    01PL 3 Plan Number Part II, Line 1b
    01TXP 6 Tax Period Filer Plan Year Ending (YYYYMM)
    01PYB 8 Plan Year Begin Date Part I, Plan Yr Beginning Line
    01PYD 8 Plan Year Ending Part I, Plan Yr Ending Line
    01RCD 8 Received Date Front center of Form - Stamped or edited on return (YYYYMMDD)
    01CCC 10 Condition Codes Edited on return Top Center
    01LA1 1 First Plan Report Indicator 1 Part I A, Box 1
    01LA2 1 Amended Report Indicator 2 Part I A, Box 2
    01LA3 1 Final Report Indicator 3 Part I A, Box 3
    01LA4 1 Short Period Report Indicator 4 Part I A, Box 4
    01LB 1 Extension of Time Indicator Part I Check Box
    01LC 1 Foreign Plan Indicator Part I Check Box
    01L1C 8 Plan Effective Date Part II, Line 1c
    01L2D 6 Business Code Part II, Line 2d
    01L2C 10 Employer's Telephone Number Part II, Line 2c
    01W 1 Signature Indicator Edited at the bottom right on the first page of the return.
    01ADC 2 Audit Code Edited at the bottom center margin of the return. This field is currently not being edited.

3.11.27.10.3.1  (01-01-2014)
Field 01NC Name Control/Check Digits

  1. Field 01NC is the Name Control and Check Digit Field.

  2. Name Control - This is a four position alpha numeric field that must be present and is located in the entity section of the return. See IRM 3.11.27.4.6 Effective Date Of Plan - Part II Line 1c, for more information.

  3. Check Digit - This is a four position alpha numeric field. There must be blanks in the first two positions and a letter of the alphabet (other than E, G, or M) in the third and fourth positions.

3.11.27.10.3.1.1  (01-01-2014)
Field 01NC Invalid Conditions

  1. This field is invalid if:

    1. For Name Control, the first position is not alpha or numeric, the 2nd, 3rd or 4th position is not an alpha, numeric, hyphen, ampersand or blank, and there are any intervening blanks between characters.

    2. For Check Digit, the first two positions are not blank and a letter of the alphabet (other than E, G or M) in the third and fourth positions is not present.

3.11.27.10.3.1.2  (01-01-2014)
Field 01NC Correction Procedures

  1. Check Field 01NC with the return. Correct any coding or transcription errors. Check Digits have priority over the Name Control. The method for determining the correct Name Control, use (2) through (6) below. If the Name Control transcribed from the document does not match the Name Control on the EPMF EIF for the EIN in Field 01EIN, this field will under print with the EPMF EIF Name Control.

    1. If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB, or INOLET to secure the Name Control. If unable to secure the Name Control, SSPND 320.

    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. If IDRS is not available, SSPND 351.

  2. The name control will always be the first four characters of the Employer's Name as follows:

    1. Jim Snow Profit Sharing Plan - Edit JIMS

    2. A. Tree Inc. Retirement Plan - Edit ATRE

    3. John Sea SERP - Edit JOHN

    4. Stanford & Auburn Associates Section 125 Cafeteria Plan - Edit STAN

  3. Correct the name control using the following:

    IF THEN
    the Name Control has not been edited or transcribed correctly from Part II Line 2a and the correct Name Control matches the under printed Name Control edit the correct Name Control and bring up the under printed Name Control in 01NC.
    the Name Control was edited and transcribed correctly determine if the filer has changed the order of his name but there was no name change input.
    the filer changed the order of the name but there was no name change bring up the under print Name Control in 01NC.
    the EIN was transcribed incorrectly from Part II, Line 2b correct the EIN in 01EIN.

3.11.27.10.3.2  (01-01-2014)
Field 01EIN Employer Identification Number (EIN)

  1. Field 01EIN is the Employer Identification Number.

  2. The EIN is a number assigned by IRS for identification of an Employee Pension Plan/Retirement Plan. This field is located in Part II, 2b. This is a nine position numeric field that must contain an entry.

3.11.27.10.3.2.1  (01-01-2014)
Field 01 EIN Invalid Conditions

  1. This field is invalid if:

    1. It is not numeric,

    2. It is less than nine characters,

    3. The first two digits are: 00, 07-09, 17-19, 28, 29, 49, 69, 78, 79, or 89,

    4. The EIN is illegible or incomplete,

    5. It is all zeros or all nines.

3.11.27.10.3.2.2  (01-01-2014)
Field 01EIN Correction Procedures

  1. Check Field 01EIN with the return. Correct any coding or transcription errors.

  2. If the EIN was entered correctly, search for another valid EIN on the return and attachments and enter the correct number.

  3. If a correct number cannot be determined:

    1. Research using Command Code NAMEB or NAMEE for the correct number.

    2. SSPND 351 if IDRS is not available.

    3. SSPND 320 if more than one number is found or if you are unable to determine a valid EIN. Indicate multiple EINs on Form 4227.

  4. If a correct number 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.

3.11.27.10.3.3  (01-01-2014)
Field 01PL Plan Number

  1. Field 01PL is the Plan number.

  2. The Plan Number is a number assigned by filer for identification of an Employee Pension Plan/Retirement Plan. This field is located in Part II, 1b. This is a three position numeric field that must contain an entry. Plan number valid range is 001-999.

3.11.27.10.3.3.1  (01-01-2014)
Field 01PL Invalid Conditions

  1. This field is invalid if:

    1. It is not numeric,

    2. It is less than three digits,

    3. It is blank,

    4. It is illegible or incomplete,

    5. The digits are other than 001-999.

3.11.27.10.3.3.2  (01-01-2014)
Field 01PL Correction Procedures

  1. If Field 01PL is not numeric, blank and/or less than three digits and no plan number is present on the return or attachments, research INOLE, INOLEP, EMFOL, NAMEE and/or ENMOD. If no determination can be made, SSPND 320, attach Form 4227, note "Plan Number " and route to EP Entity for plan number establishment.

  2. If the plan number is not in the valid range, SSPND 320, attach Form 4227, note "Plan number" and route to EP Entity.

    Note:

    If the return was previously reviewed by EP Entity or EP Accounts and the plan number is present and is within the valid range, clear.

3.11.27.10.3.4  (01-01-2014)
Field 01TXP Tax Period

  1. Field 01TXP is the Tax Period. It is in YYYYMM format.

3.11.27.10.3.4.1  (01-01-2014)
Field 01TXP Invalid Conditions

  1. This field is invalid if:

    1. It is not numeric

    2. Month is not 01-12

    3. It is equal to or later than the Processing Date

    4. Tax period is greater than 201012 plus 11 months

    5. The tax period is earlier than 190012

    6. Less than ADP date of 197412

    7. Not YYYYMM format

3.11.27.10.3.4.2  (01-01-2014)
Field 01TXP Correction Procedures

  1. Check the return and attachments for the correct Tax Period. Correct any coding or transcription errors.

  2. If the Tax Period is equal to or later than the Processing Date, check to see if it is a "Final" return.

    1. If the return is a "Final" , edit the tax period on the return to the month preceding the received date.

    2. If the tax period is more than four months and less than 11 months than the process date (today's date), SSPND 480. Attach Form 4227 indicating "early filed" .

    3. If the tax period is greater than the process date (today's date) plus 11 months, process using current year, 201312.

  3. If Field 01TXP is blank:

    1. Use the Plan Year Ending from Part I, 01PYD

    2. If Plan Year Ending is blank, use current year (e.g., 201312, if processing year is 2014.)

3.11.27.10.3.5  (01-01-2014)
Field 01PYB Plan Year Beginning Date

  1. Field 01PYB is the Plan Year Beginning Date. It is in YYYYMMDD format. When present this is an eight digit numeric field. YYYY must be greater than or equal to 1974, MM must be 01-12, and DD is equal to the month days.

3.11.27.10.3.5.1  (01-01-2014)
Field 01PYB Invalid Conditions

  1. The date is not in YYYYMMDD format or blank.

3.11.27.10.3.5.2  (01-01-2014)
Field 01PYB Correction Procedures

  1. Correct all coding and transcription errors.

  2. If the plan year begin date is present and correct, verify and correct fields 01TXP and 01PYD. If no corrections are needed, delete CCC "Y" in Field 01CCC.

  3. This field errors when the month, day, and year of the plan beginning date is equal to or later than the month, day, and year of the plan year ending. On correction run it will * when the month, day, and year of the plan beginning date is later than the month, day (when present), and year of the plan year ending. If the plan year beginning date is correct, verify and correct Fields 01TXP and 01PYD.

  4. Research attachments and IDRS to determine correct plan year beginning date and ending date.

    Reminder:

    Use prior year filings shown on IDRS to determine correct beginning and ending dates.

    IF AND THEN
    the plan year beginning date is later than the plan year ending, correct beginning and/or ending date is found through research enter the correct beginning and/or ending date.
    an extension is attached the plan year ending on the form is the same as Field 01TXP delete Field 01PYB
    the year and month of the Plan Year Beginning (01PYB) equals the year and month of the Plan Year Ending (01TXP) research shows these dates are correct
    1. Enter CCC "O" in Field 01CCC when the day of plan year beginning is other than 01.

    2. Clear when day of plan year beginning is 01 and no other errors are present.

    the tax period (01TXP) plus the day of Plan Year Ending (01PYD), minus the Plan Year Beginning Date (01PYB), is greater than 365 (plan year is longer the 12 months) or unless CCC "Y" is present   Verify and correct Fields 01TXP and 01PYD
    The plan begins on the first day of a month ends the next year on the first day of the same month correct plan year ending using the prior month. (Example: Plan began 7/1/2012 and ended on 7/1/2013 use 6/30/13)

3.11.27.10.3.6  (01-01-2014)
Field 01PYD Plan Year Ending Date

  1. Field 01PYD is the Plan Year Ending Date. It is in YYYYMMDD format. When present this is an eight digit numeric field. YYYY must be greater than or equal to 1974, MM must be 01-12 and DD is equal to the month days.

3.11.27.10.3.6.1  (01-01-2014)
Field 01PYD Invalid Conditions

  1. This field will error if the plan year ending is later than the process date.

3.11.27.10.3.6.2  (01-01-2014)
Field 01PYD Correction Procedures

  1. Correct all coding and transcription errors.

  2. If Field 01PYD is blank, enter date from Field 01TXP.

  3. If Field 01TXP is also blank, use current year (e.g., 20131231 if processing year is 2014).

  4. If Fields 01PYB and 01PYD are present and correct, clear when no other errors are present.

3.11.27.10.3.7  (01-01-2014)
Field 01RCD Received Date

  1. Field 01RCD is the Received Date. It is in YYYYMMDD format. This field is required and is transcribed from the date stamp on page one of the return.

3.11.27.10.3.7.1  (01-01-2014)
Field 01RCD Invalid Conditions

  1. This field is invalid if it is:

    1. Not present

    2. Not in YYYYMMDD format

    3. Later than the current processing date

    4. Not within the valid year, month, day range

3.11.27.10.3.7.2  (01-01-2014)
Field 01RCD Correction Procedures

  1. Compare Field 01RCD with the received date stamp on the return. Correct any coding or transcription errors.

  2. If the Received Date stamp is "invalid" (e.g., 20070115 in lieu of 20080115), correct accordingly.

  3. Determine the received date in the following priority when it is required and there is no valid date stamp or handwritten received date:

    Note:

    If an envelope is not attached, use the postmark date stamped on the face of the return.

    1. The envelope postmark or delivery shipment date.

      Note:

      If a date is stamped, the priority list would not be needed; however, if there is more than one received date stamped on the document, the proper date would depend whether the document was properly addressed. If the document is properly addressed but the Service misrouted the document, the earliest date stamp would be used. If the document is not properly addressed, the date it was stamped received at the proper address would be used.

    2. The Revenue Officer’s signature date

    3. The signature date

    4. The Julian Date in the DLN

      Note:

      Use signature date only if the signature date is within the current processing year.

    Caution:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.11.27.10.3.7.3  (01-01-2014)
Postmarks

  1. Postmarks are used to determine the timeliness of IRS returns.

  2. Only official postmark dates, Killer Bar Strips, or Postage Validation Imprinter (PVI) Labels are accepted as proof of filing timely.

  3. Use the following guidelines to determine whether postmarks are affixed by a U.S. Postal Facility or are privately metered.

    1. Official metered postmarks have arrows that indicate official markings.

    2. Killer Bar Strips are a series of solid or broken lines containing a date, city, and state that is used to cancel the postage stamp. It is not valid if the date, city, and state are not all present.

    3. Valid PVI Labels are affixed to First and Third Class letters, and to Certified and Registered mail. They are also used on small parcels, rolls, and ordinary parcels. They may be affixed to flats mailed at the single piece rate; both Priority and Third Class.

  4. Mail dates stamps from designated Private Delivery Service (PDS) are also acceptable. The only designated PDS are:

    1. Federal Express - FedEx Priority Overnight, FedEx Standard Overnight, FedEx Two Day

    2. United Parcel Service - UPS Next Day Air, UPS Next Day Air Saver, UPS Second Day Air, UPS Second Day Air A.M.

    3. DHL Worldwide Express - DHL Same Day Service, DHL USA Overnight

    4. Airborne Express - Overnight Air Express Service, Next Afternoon Service, Second Day Service

3.11.27.10.3.8  (01-01-2014)
Field 01CCC Computer Condition Codes

  1. Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from the top center of the Form 5500-EZ. The following is a list of the valid computer condition codes and their meanings:

    1. 1 - Fact of Filing for prior years older than current year.

    2. C - Substitute or Secured return. Never correspond if a return was filed as a substitute for return.

    3. F - Final return, generated on current year return when all conditions for final return are met.

    4. G - Amended return. Generated on amended returns, may be input or will be generated when amended return box is checked. A TC 977 and sponsor's entity information are posted to indicate an amended return has been filed. Do not treat an amended return differently; overlay the current data with the amended data and pass data to the EPMF.

    5. I - Incomplete return.

    6. J - Re-input return.

    7. O - One day (month) return. On Form 5500 series returns, it indicates that the plan begins and ends within the same month. It causes the return to post to the next month's tax period. CCC "O" will always be present with CCC "S" Short period.

      Reminder:

      Only input CCC "O" after researching IDRS and attachments and determining return is actually a one day, one month return.

    8. R - Reasonable cause for late filing. This is generated when reasonable cause for late filing is attached to the return.

    9. S - Short Plan Year or Short Period Return. If Part I, A box (4) is checked and when the tax period minus the plan year beginning date is less than 365 days.

    10. U - Unprocessable return. This is input when essential information is missing and cannot be secured through research.

    11. V - Reasonable cause blank line items. This is input when the filer provides reasonable cause for line items being blank.

    12. X - Reserved for future use on Form 5500-EZ.

    13. Y - 52-53 Week Filer. Generates when indicated as a 52-53 week filer. Plan year reported under 52-53 week rule may end not more than six days before and not more than three days after the end of a month.

  2. Each Condition Code can only appear once.

3.11.27.10.3.8.1  (01-01-2014)
Field 01CCC Invalid Conditions

  1. This field is invalid if:

    1. The entry is other than blank, "1" , "C" , "F" , "G" , "I" , "J" , "O" , "R" , "S" , "U" , "V" , "W" , "X" , or "Y" ,

    2. This Field may be present, and may contain up to ten entries.

3.11.27.10.3.8.2  (01-01-2014)
Field 01CCC Correction Procedures

  1. Compare the entry on the screen to the entry on the return. Correct any coding or transcription errors.

3.11.27.10.3.9  (01-01-2014)
Field 01LA1 First Plan Report Indicator 1

  1. Field 01LA1 is the First Plan Report Indicator. Field 0101LA1 is transcribed from Part I A boxes of the Form 5500-EZ. This is a one position field that may be present; the box can be checked or blank.

3.11.27.10.3.9.1  (01-01-2014)
Field 01LA1 Invalid Conditions

  1. This field is invalid if other than 1 or blank.

3.11.27.10.3.9.2  (01-01-2014)
Field 01LA1 Correction Procedures

  1. Correct coding and transcription errors.

  2. If Field 01LA1 checked box is present and correct, clear when no other errors are present.

  3. If the box is not checked and the filer indicates this is the First Plan Report, check the box and transmit.

  4. If the box is not checked, clear the field; the field can be blank.


More Internal Revenue Manual