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Description - Retirement Savings Contribution Credit Verified Field is for ERS Input Only. It is used to enter the amount the taxpayer is entitled to when the computer cannot compute the amount accurately (usually because the disallowance of exemptions caused the field for the year of birth to show 00000000). (Refer to EC 288.)
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Description - Child Tax Credit is transcribed from Form 1040, line 51 (Form 1040A, line 33). Child Tax Credit is valid for TY98 and later.
-
Refer to EC 290.
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Description — Child Tax Credit Verified Field is for ERS Input Only. Use this field when the taxpayer has used a special computation and the computer cannot arrive at the correct credit amount. (Refer to EC 290.)
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Description - Residential Energy Credit is transcribed from Form 1040, line 52 for TY10 and later (TY09 - included on line 52, Form 1040). Residential Energy Credit is valid for TY06 and later.
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Refer to EC 291.
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Description - Forms 3800,8801, and Other Credits are transcribed from Form 1040, line 53.
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Refer to ECs 299, 300, and 302.
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Description — General Business Credit amount are transcribed in Field 0453A when the taxpayer checks box a on line 53, Form 1040.
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Refer to ECs 302, 308, and 310.
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Description — Credit for Prior Year Minimum Tax amount is transcribed in Field 0453B when the taxpayer checks box b on line 53, Form 1040.
-
Refer to ECs 302, 308, and 310.
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Description — For TY09 and later, the credit for the elderly does not have a dedicated line on Form 1040. The Schedule R credit amount is transcribed in Field 0453C when the taxpayer checks box c on line 53, Form 1040, and writes Sch R beside line 53. On Form 1040A, the Schedule R credit amount is transcribed in Field 0430.
-
If "CFE" is noted and Schedule R is not attached, SSPND 211.
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Refer to EC 282.
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Description — Adoption Credit is valid as a personal credit for TY09 - TY97. Field 04ADC is for ERS Input Only. The taxpayer writes "Form 8839" on the line for Other Credits. Adoption Credit is valid for Form 1040A, TY05-TY97.
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Refer to ECs 294 and 299.
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Description — Mortgage Interest Credit field is for ERS input only. The taxpayer checks box c on line 53, Form 1040, and writes "Form 8396" .
Note:
For TY90 and prior, it is a "write-in" credit located on the dotted portion of Total Credits of Form 1040. The taxpayer is instructed to notate the amount and "MIC" .
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Refer to ECs 292, 299 and 310.
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Description — DC Homebuyer's Credit Field is for ERS Input Only. The taxpayer checks box c on line 53, Form 1040, and writes "Form 8859" .
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Refer to ECs 297, 299, and 310.
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Description — Field 04QED is for ERS Input Only. The taxpayer checks box c on line 53, Form 1040, and writes "Form 8936" .
-
Refer to ECs 299 and 302.
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Description — Field 04AMC is for ERS Input Only. The taxpayer checks box c on line 53, Form 1040, and writes "Form 8910" .
-
Refer to ECs 299 and 302.
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Description — Field 04QPE is for ERS Input Only. The taxpayer checks box c on line 53, Form 1040, and writes "Form 8834" .
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Refer to ECs 299 and 302.
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Description — Other Statutory Credits Field is for ERS Input Only. The taxpayer is instructed to include this amount on line 54, Form 1040.
-
Refer to ECs 300, 302, and 310.
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Description - Total Statutory Credits are transcribed from Form 1040, line 54 (Form 1040A, line 34).
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Refer to EC 310.
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Description - Total Statutory Credits Verified Field is for ERS Input Only. Use this field when the computer cannot arrive at the correct amount of Total Statutory Credits. (Refer to EC 310.)
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Description - Combined Self-Employment Tax is transcribed from Form 1040, line 56.
-
Refer to EC 209.
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Description - Combined Unreported SST and Medicare Tax is transcribed from Form 1040, line 57.
-
Refer to EC 314.
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Description - Combined Tax on Retirement Plans is transcribed from Form 1040, line 58.
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Refer to EC 318.
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Description — Field 04AEI is an ERS Input Only field for prior year Advanced EIC.
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Verify the amount reported on Form(s) W-2. (Refer to ECs 319 and 330.)
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Description — Combined Household Employment Taxes is transcribed from Form 1040, line 59a (line 59, box b is checked for PY). Combined Household Employment Taxes Field is valid for TY95 and later.
-
Refer to ECs 320, 322, 324 and 326.
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Description - First Time Homebuyer Credit Repayment is transcribed from Form 1040, line 59b (line 59, box c is checked for PY).
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Refer to ECs 329 and 330.
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Description — Field 04CBR is ERS Input Only. It is a "write-in" tax located on the dotted portion of line 60, Form 1040, and is identified as "COBRA" . (Refer to EC 330.)
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Description — Form 8611 Recapture Field is ERS Input Only. Taxpayers are instructed to note "LIHCR" (Form 8611) on the dotted portion of line 60 of Form 1040 when they are attempting to pay this tax. (Refer to EC 330.)
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Description — Recapture Taxes Field is for ERS Input Only. Taxpayers are instructed to make a notation on the dotted portion of line 60 of Form 1040 when they pay recapture taxes. (Refer to EC 330.)
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Correction Procedures — Look for an amount on line 60 when the taxpayer notes any of the following on the dotted portion of line 60 of Form 1040.
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ICR (Investment Credit, Form 4255)
-
FMSR (Federal Mortgage Subsidy Credit, Form 8828)
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QEVCR (Qualified Electrical Vehicle Credit Recapture, Form 8910)
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IECR (Indian Employment Credit Recapture, Form 8845)
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NMCR (New Markets Credit, Form 8874)
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ECCFR (Employer-Provided Child Care Facilities, Form 8882)
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AMVCR (Alternative Motor Vehicle Credit, Form 8910)
-
ARPCR (Alternative Fuel Vehicle Refueling Property Credit, Form 8911)
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Sec(tion) 72(m)(5) or the shortened reference Sec(tion) 72 (Excess benefits)
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EPP (Golden Parachute Payments: the amount marked with code K in box 12 of Form W-2 or 20% of the amount in box 13 or Form 1099-MISC
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ISC (Excise tax on insider stock compensation, Sec(tion) 4985)
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NQDC (Nonqualified Deferred Compensation Plan. The income to be taxed, not the tax itself, is marked with code Z in box 12 of Form W-2 or appears in box 15b of Form 1099-MISC.)
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453(1)(3) (Interest on the tax due on installment income from the sale of certain residential lots and timeshares)
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453A(c) (Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000)
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FITPP (Additional tax on the recapture of a charitable contribution deduction relating to a fractional interest in tangible personal property)
-
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Enter the associated amount in Field 04RTX.
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Description — Uncollected Tax on Reported Tips Field is ERS Input Only. It is a "write-in" tax located on the dotted portion of line 60, Form 1040, and is identified as "Uncollected Tax on Tips" or "UT" .
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Correction Procedures — Refer to Form W-2, box 12, Deferral Codes M and N. Enter the amount in Field 04USS. For Form 1040A, include the uncollected tax amount in Total Tax and enter the result in the Total Tax Verified Field. Do not convert to Form 1040). (Refer to EC 330.)
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Description - Other Taxes are transcribed from Form 1040, line 60.
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Refer to EC 330.
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Description - Total Tax IMF is transcribed from Form 1040, line 61 (Form 1040A, line 35 , Form 1040EZ, line 10 ).
Note:
For Form 1040EZ, the computer generates an amount from the Total Tax entry (Field 0410) to display in Field 04TNT (Tentative Tax).
-
Refer to EC 330. For Form 1040EZ, refer to EC 265.
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Section 05 includes the following information:
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Cash Credits and Payments
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Balance Due/Refund and Estimated Tax Election
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Pre-Determined Estimated Tax Penalty
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Third Party Designee Data
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Preparer's Data
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-
All fields are positive, with the exception of Field 05BDR (Balance Due/Refund) which may be positive or negative. The money amounts are entered in dollars and cents.
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Section 05 consists of the following fields:
Field Designators Field Title Field Location 1040 1040A 1040EZ 0562 0536 0507 Withholding Line 62 (1040)
Line 36 (1040A)
Line 7 (1040EZ)0563 0537 Estimated Tax Payments Line 63 (1040)
Line 37 (1040A)05MWP 05MWP 05MWP Making Work Pay Credit (PY) ERS Input Only 05SMC 05SMC 05SMC Schedule M Nontaxable Combat Pay (PY) ERS Input Only 05MWV 05MWV 05MWV Making Work Pay Credit Verified (PY) ERS Input Only 0564A 0538A 0508A Earned Income Credit Line 64a (1040)
Line 38a (1040A)
Line 8a (1040EZ)0564B 0538B 0508B EIC Nontaxable Combat Pay Amount Line 64b (1040)
Line 38b (1040A)
Line 8b (1040EZ)05EIV 05EIV 05EIV EIC Earned Income Verified ERS Input Only 0565 0539 Additional Child Tax Credit Line 65 (1040)
Line 39 (1040A)0565V 0539V Additional Child Tax Credit Verified ERS Input Only (1040, 1040A) 0566 0540 Refundable Education Credit Line 66 (1040),
Line 40 (1040A)0566V 0540V Refundable Education Credit Verified ERS Input Only 0567 First-Time Homebuyer Credit Line 67 (1040) 0567V First-Time Homebuyer Credit Verified ERS Input Only 0568 05EXT 05EXT Form 4868 Payment Line 68 (1040)
ERS Input Only (1040A, 1040EZ)0569 05EXS 05EXS Excessive Social Security and RRTA Tax Line 69 (1040)
ERS Input Only (1040A, 1040EZ)0570 Form 4136 Fuel Tax Credit Line 70 (1040) 0571 Form 2439, 8839, and Other Credits Line 71 (1040) 0571A Regulated Investment Company Credit Line 71a (1040) 0571B Refundable Adoption Credit Line 71b (1040) 0571C Refundable Credit for Prior Year Minimum Tax from Form 8801 Line 71c (1040) 05HCC Health Coverage Tax Credit ERS Input Only (1040) 05PSC Form 1040C Credit ERS Input Only (1040) 05RRC 05RRC 05RRC Recovery Rebate Credit (TY08 only) ERS Input Only 0572 0541 0509 Total Payments Line 72 (1040)
Line 41 (1040A)
Line 9 (1040EZ)05BDR 05BDR 05BDR Balance Due Refund Line 74a or 76 (1040)
Line 43a or 45 (1040A)
Line 11a or 12 (1040EZ)0575 0544 Estimated Tax Election Line 75 (1040)
Line 44 (1040A)0577 0546 Pre-determined ES Tax Penalty Line 77 (1040)
Line 46 (1040A)05TPA 05TPA 05TPA Third Party Authorization Indicator Edited by the Yes or No box in the Third Party Designee area. 05TPN 05TPN 05TPN Third Party Designee Name Third Party Designee Area 05TPI 05TPI 05TPI Third Party Designee ID Number Third Party Designee Area 05PTN 05PTN 05PTN Preparer Telephone Number Preparer Telephone Number 05EMW 05EMW 05EMW E-File Mandate Waiver Code Page 2 of tax return 05PC 05PC 05PC Preparer's Code Edited in the Preparer's SSN/PTIN area
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All of the fields in Section 05 will appear invalid if not all numeric, except for Fields 05TPN, 05TPI, 05PTN, and 05PC.
-
Correction procedures for Section 05 fields follow.
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Description — This field is transcribed from line 62 of Form 1040, (line 36, Form 1040A, or line 7, Form 1040EZ).
-
Correction Procedures — Enter the amount from attachments, if applicable, when withholding is blank, dash (-) or 0 (zero). (Refer to EC 218, and EC 350.)
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Description — This field is transcribed from line 63 of Form 1040, (line 37, Form 1040A).
-
Refer to EC 350 and EC 360.
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Description — This field is an ERS Input Only field for TY09 and TY10. Enter the amount from line 63 of Form 1040, (line 40, Form 1040A, or line 8, Form 1040EZ). (Refer to EC 331.)
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Description - This field is an ERS Input Only field for TY09 and TY10.
-
Correction procedures - Use it to verify Making Work Pay Credit when the computer cannot arrive at the correct computation. (Refer to EC 331.)
-
Description — This amount is ERS Input Only for TY09 and TY10.
-
Correction procedure - Enter the amount from line 1b, Schedule M or the Worksheet for Line 8-Making Work Pay Credit, on Form 1040EZ. (Refer to EC 331.)
-
Description — This field is transcribed from line 64a of Form 1040 (line 38a, Form 1040A, or line 8a, Form 1040EZ).
-
Correction Procedures — When taxpayers indicate they want the IRS to compute their EIC without qualified children (i.e., "EIC" written near the EIC Line and no Schedule EIC is attached), Code and Edit will edit $888.00 on the EIC Line. This will cause EC 338 to generate (see EC 338 for specific correction procedures).
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Description — This field is transcribed from line 64b of Form 1040 (line 38b, Form 1040A, or line 8b, Form 1040EZ).
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Description — This field is an ERS input only and it used to verify Earned Income Credit when the computer cannot arrive at the correct computation. (Refer to EC 336.)
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Description — This field is transcribed from line 65, Form 1040 (line 39, Form 1040A). This field is applicable for TY98 and later. (Refer to EC 340.)
-
Description — This field is for ERS input only and is valid for TY98 and later.
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Correction procedure - Use it when the computer cannot arrive at the correct amount for Additional Child Tax Credit. (Refer to EC 340.)
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Description — This field is transcribed from line 66, Form 1040 (line 40, Form 1040A). It is valid for TY09 and later. (Refer to EC 342.)
-
Description - This field is for ERS input only and is valid for TY09 and later.
-
Correction procedure - Use it when the computer cannot arrive at the correct amount for Refundable Education Credit. (Refer to EC 342.)
-
Description—This credit is located on line 67 of Form 1040 and is valid only for Form 1040 for TY08 - TY10.
-
Correction procedures - Refer to EC 346.
-
Description—Field 0567V is an ERS-input only field used to verify an entry for line 67 of Form 1040.
-
Correction procedures—Refer to EC 346.
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Description — On Form 1040, the amount is transcribed from line 68. On Form 1040A/EZ, Field 05EXT is for ERS input only. The taxpayer is instructed to write "Form 4868" and the payment amount to the left of the Total Payments line. (Refer to EC 350.)
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Description — For Form 1040, the amount is transcribed from line 69. On Form 1040A/EZ, Field 05EXS is for ERS input only. Refer to EC 121 instructions. The taxpayer is instructed to write "Excess SST" and the payment amount to the left of the Total Payments line. (Refer to EC 350.)
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Description — This field is transcribed from line 70, Form 1040.
-
Form 4136, Credit for Federal Tax Paid on Fuels — The taxpayer will include the resulting credit from Form 4136 on line 70, Form 1040. The taxpayer is also instructed to attach Form 4136.
-
Enter Action Code 300 when Section 23 (Field 0570) is being entered for the first time by ERS and the credit amount meets Exam criteria.
Note:
EXAM MUST REVIEW ALL FUEL TAX ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ACTION CODE 300 (FOR EXAM) IS COMPUTER GENERATED WHEN line 70 OF FORM 1040 (FIELD 0570) IS EQUAL ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ SECTION 23 IS PRESENT ON INITIAL INPUT ONLY. THIS MEANS IF SECTION 23 (OR FIELD 0570) IS BEING ENTERED FOR THE FIRST TIME BY ERS, THEN ACTION CODE 300 MUST BE ENTERED BY THE ERS TE AFTER RESOLVING ERROR CODE 344 (IF CREDIT CLAIMED ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ CC GTRECW TO SSPND 300.
-
-
Description — The taxpayer is instructed to enter any or all of the following different refundable credits on line 71, Form 1040:
-
Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains
-
Form 8839, Refundable Adoption Credit
-
Form 8801, Refundable Prior Year Minimum Tax
-
Form 8885, Health Coverage Tax Credit
-
-
Correction procedures - Refer to EC 348.
-
Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains — The taxpayer will include the total amount of credit from Form 2439 on line 71. The taxpayer is also instructed to attach Copy B of Form 2439 and to check box a on line 71, Form 1040.
-
Form 8839, Refundable Adoption Credit - The taxpayer is instructed to check box b, on line 71, Form 1040.
-
Correction procedures - Refer to EC 345.
-
Form 8801, Refundable Prior Year Minimum Tax — This amount is located on line 71, Form 1040 and is valid for TY07 and later. It is the taxpayer's entry from line 30 of Form 8801.
-
Correction procedures - If the taxpayer checked box c on line 71 of Form 1040, then do the following:
-
If Form 8801 is not attached, SSPND 211 regardless of the amount claimed.
-
For TY07 and later—If an amount is present on line 71 of Form 1040 and Form 8801 is attached, enter the amount from line 30, Form 8801, in Field 0571C.
-
-
Description - This field is for ERS input only.
-
Correction procedures - Enter the credit amount from Form 8885 in Field 05HCC. The taxpayer is instructed to attach Form 8885 and to check box d on line 71, Form 1040. (Refer to EC 344.)
-
Description — This field is for ERS Input Only.
-
Correction Procedures — Enter the amount of credit in Field 05PSC if there is an indication that a taxpayer is claiming a credit from 1040C, in the Payments area, of Form 1040.
Note:
Form 1040C serves as a payment voucher for aliens leaving the country before the tax return is due.