3.12.3  Individual Income Tax Returns

Manual Transmittal

October 29, 2014

Purpose

(1) This transmits revised IRM 3.12.3, Error Resolution, Individual Income Tax Returns.

Material Changes

(1) Various editorial changes were made throughout the IRM, e.g., updating IRM references; correcting spelling, typographical or grammatical errors; updating information that changes often [tax years on forms]; updating website addresses/links; adding or correcting IRM references; formatting; etc.

(2) Updated exemption, standard deduction and additional standard deduction amounts, references to all money amounts, tolerances, limitations, and EITC money amounts throughout IRM.

(3) Updated line numbers for forms and schedules throughout IRM.

  1. ACA added three new lines to Form 1040, lines 46, 61, and 69. From line 46 on all line numbers have been updated.

  2. ACA added three new lines to Form 1040A, lines 29, 38, and 45. From line 29 on all line numbers have been updated.

  3. ACA added one new line to Form 1040EZ , line 11. Line 12 was also added for total tax and line numbers from line 11 have been updated.

(4) Updated Screen Displays throughout IRM to match new Field Designators and Field Names.

(5) Affordable Care Act (ACA) added new SHOP Exchange on Form 8941, Section 65/66.

(6) ACA added three new sections:

  1. Section 73, Page 1, Form 8962

  2. Section 74, Page 2, Form 8962

  3. Section 75, Form 8965

(7) ACA added the following twenty-four new error codes (EC):

  1. Form 8965 - EC 068.

  2. Form 8941 - EC 100 and 101.

  3. Form 8962 - EC 190, 191, 192, 193, 194, 195, 196, 197, 198, 199, 270, 271, 272, 273, 274, 275, 276, 344, 345, and 346.

  4. ACA - EC 750

(8) Added the following TPNC's for ACA;

  1. Form 8941 - TPNC 800.

  2. Form 8962 - TPNC 784, 785, 786, 787, 788, 789, 790, 791, 792, 793, 794, 795, 796, 797, 798, AND 799.

(9) Exhibit 3.12.3–2, updated AC 224 to ACA Correspondence.

(10) The following ten error codes have been renumbered:

OLD EC NEW EC OLD EC NEW EC OLD EC NEW EC
190 158 192 159 268 267
270 268 270 268 272 269
274/577 277/577 276 278 278/578 279/579
197 289 259/559 330 344 347

(11) Added EC 349, Refundable Credits or Credits Verification.

(12) Deleted EC 250, 345, and 346.

(13) Added the following TPNC's, 801, 802, 803, 804, 805, 806, 807.

(14) Added Second Correspondence procedures for ACA.

(15) Added Streamlined to International Returns.

(16) Expiring 12/31/2013 legislation as been updated, the lines have been reserved on the forms or schedules for the following:

  1. Educator Expenses, Form 1040, line 23; Form 1040A, line 16

  2. Tuition and Fees, Form 1040, line 34; Form 1040A, line 19.

  3. Schedule A, line 5b, General Sales Tax

  4. Schedule A line 13, Mortgage insurance premiums

(17) Deleted prior year instructions for TY03 and prior throughout IRM.

(18) IPU 14U1370 issued 09-22-2014 IRM 3.12.3.2.9.1(1) - Added Note, Second Correspondence.

(19) IPU 14U1370 issued 09-22-2014 IRM 3.12.3.59.2.3(2) B] - Then column added "...or an indication of..." , EC 002.

(20) IPU 14U1370 issued 09-22-2014 IRM 3.12.3.59.5.3(13) - Updated (13), EC 005.

(21) IPU 14U1370 issued 09-22-2014 IRM 3.12.3.61.8.3(4) & (9) - (4) Added Exception for approved extension and (9) updated correspondence instructions, EC 029.

(22) IPU 14U1370 issued 09-22-2014 IRM 3.12.3.81.21.4(7) - Updated (7), EC 294.

(23) IPU 14U1370 issued 09-22-2014 IRM 3.12.3.85.9.10(2) d - Deleted paragraph code S, EC 350.

(24) IPU 14U1370 issued 09-22-2014 Exhibit 3.12.3-1 - Line 57, changed .765 to .0765, No Reply.

(25) IPU 14U1292 issued 08-27-2014 IRM 3.12.3.4.3.7(3) - D] & F], Changed P.O. Box to P.O. Box, Field 01ADD.

(26) IPU 14U1292 issued 08-27-2014 IRM 3.12.3.3.4 - Updated Suspect Returns at the request of RICS/IVO, CI no longer wants returns for review, Suspect Returns.

(27) IPU 14U1292 issued 08-27-2014 IRM 3.12.3.60.1.5(7) - Added (X = position 1, 2, 3, or 4), EC 010.

(28) IPU 14U1292 issued 08-27-2014 IRM 3.12.3.62.1.3(4) - E] added signature; F] added new paragraph, EC 032.

(29) IPU 14U1292 issued 08-27-2014 IRM 3.12.3.69.2.4(3), (4) & (5) - (3) Added Keepseagle v. Vilsback and changed form to from; (4) deleted CI references; (5) changed (4) to (1) and below to above; (5) changed (5) to (4) and below to above; and (5)b deleted IRM citation and added the word below, EC 118.

(30) IPU 14U1292 issued 08-27-2014 IRM 3.12.3.69.2.5(1) - A] changed 332 to 336, deleted CI references, EC 118.

(31) IPU 14U1292 issued 08-27-2014 IRM 3.12.3.80.3.3(1) & (3) - Updated (1) and (3), EC 270.

(32) IPU 14U1292 issued 08-27-2014 IRM 3.12.3.81.13.3(9) - B] Added instructions to manually compute, EC 284.

(33) IPU 14U1292 issued 08-27-2014 IRM 3.12.3.83.11.12(9) - Changed CI to IVO and changed 332 to 336, EC 334.

(34) IPU 14U1292 issued 08-27-2014 IRM 3.12.3.83.12(1) - Changed 332 to 335, EC 335.

(35) IPU 14U1292 issued 08-27-2014 IRM 3.12.3.85.2.3(1) - 1st Note, changed (12) to (6), EC 342.

(36) IPU 14U1292 issued 08-27-2014 Exhibit 3.12.3-1 - Updated Form 1040, line 57 percentages and tax years, No Reply.

(37) IPU 14U1292 issued 08-27-2014 Exhibit 3.12.3-12 - Added "petitions" , Attachment Guide.

(38) IPU 14U1200 issued 08-01-2014 IRM 3.12.3.5.9(6) - Updated (6), Section 02.

(39) IPU 14U1200 issued 08-01-2014 IRM 3.12.3.59.2.3(2) B] NOTE - Updated Note, EC 002.

(40) IPU 14U1200 issued 08-01-2014 IRM 3.12.3.61.8.3(4) - Added new (4), EC 029.

(41) IPU 14U1200 issued 08-01-2014 IRM 3.12.3.78.3.3(5) A] - Then, changed on line 10 to in Field 0710, EC 238.

(42) IPU 14U1200 issued 08-01-2014 IRM 3.12.3.78.4.3(3) - Moved (7) to (3), EC 240.

(43) IPU 14U1200 issued 08-01-2014 IRM 3.12.3.79.4.3 (2) & (7) - Changed (2) to include Field 04TIV and moved old (2) to (7), EC 260.

(44) IPU 14U1200 issued 08-01-2014 IRM 3.12.3.82.6.13(1) - Updated to only field 6110>, EC 314.

(45) IPU 14U1200 issued 08-01-2014 IRM 3.12.3.82.6.15 - Added new Field 6112>, EC 314.

(46) IPU 14U1200 issued 08-01-2014 IRM 3.12.3.82.6.18(4) - Added new (4) Form 8919, EC 314.

(47) IPU 14U1200 issued 08-01-2014 IRM 3.12.3.86.2.3(4) E] - Updated line number, EC 370.

(48) IPU 14U1200 issued 08-01-2014 Exhibit 3.12.3-1 - Filing Status, deleted (b) FSC 5, TPNC 107; deleted Combined Tax Liabilities instructions; Form 1040, line 57 updated SST rates: Form 8941, updated (a) to read, Delete Section, No Reply.

(49) IPU 14U1072 issued 06-27-2014 IRM 3.12.3.3.21(1) - Updated TPNC 100, Multiple Filers.

(50) IPU 14U1072 issued 06-27-2014 IRM 3.12.3.77.3.3(8) - Added TPNC 218, EC 218.

(51) IPU 14U1072 issued 06-27-2014 IRM 3.12.3.77.3.18(1) - Added TPNC 218, EC 218.

(52) IPU 14U1072 issued 06-27-2014 IRM 3.12.3.77.11.3(7) - Added TPNC 218, EC 230.

(53) IPU 14U1072 issued 06-27-2014 IRM 3.12.3.77.11.6(1) - Added TPNC 218, EC 230.

(54) IPU 14U1072 issued 06-27-2014 IRM 3.12.3.78.2.5(1) - Added new (1), EC 236.

(55) IPU 14U1072 issued 06-27-2014 IRM 3.12.3.79.1.4(3) - Added TPNC 218, EC 252.

(56) IPU 14U1072 issued 06-27-2014 IRM 3.12.3.79.1.20(3) - Added TPNC 218, EC 252.

(57) IPU 14U1072 issued 06-27-2014 IRM 3.12.3.79.1.33(4) - Added TPNC 218, EC 252.

(58) IPU 14U1072 issued 06-27-2014 IRM 3.12.3.79.1.39(1) - Added TPNC 218, EC 252.

(59) IPU 14U1072 issued 06-27-2014 IRM 3.12.3.80.1.3(5) - Added TPNC 218, EC 265.

(60) IPU 14U1072 issued 06-27-2014 IRM 3.12.3.80.1.9(1) - Changed 08 to 10, EC 265.

(61) IPU 14U1072 issued 06-27-2014 IRM 3.12.3.80.1.14(9) - Added TPNC 218, EC 265.

(62) IPU 14U1072 issued 06-27-2014 IRM 3.12.3.80.1.16(1) - Added TPNC 218, EC 265.

(63) IPU 14U1072 issued 06-27-2014 IRM 3.12.3.80.1.16(2) - Changed 08 to 10, EC 265.

(64) IPU 14U1072 issued 06-27-2014 IRM 3.12.3.81.23.3(3) - I] updated to enter in Field 04OSC, EC 299.

(65) IPU 14U1072 issued 06-27-2014 IRM 3.12.3.82.2.3(7) - B] changed 04SCV to 04OSC, EC 302.

(66) IPU 14U1072 issued 06-27-2014 IRM 3.12.3.82.2.8(1) - Updated table in paragraph (1), delete (2), EC 302.

(67) IPU 14U1072 issued 06-27-2014 IRM 3.12.3.83.2.3(5) - A] moved to C] and other paragraphs relettered, EC 324.

(68) IPU 14U1072 issued 06-27-2014 Exhibit 3.12.3-1 - Added to Form 1040A, line 36 and Form 1040EZ, line 7, TPNC 582; Added to line 51, Form 1040 and line 33, Form 1040A, TPNC 592, No Reply.

(69) IPU 14U1018 issued 06-18-2014 IRM 3.12.3.60.5.3(3) - Deleted Atlanta from table, EC 014.

(70) IPU 14U1018 issued 06-18-2014 IRM 3.12.3.62.2.3(2) - D] deleted position 7, EC 034.

(71) IPU 14U0990 issued 06-11-2014 IRM 3.12.3.66.5.3(7)c - Added see EC 370, EC 088.

(72) IPU 14U0990 issued 06-11-2014 IRM 3.12.3.78.4.3(2)b - Added stock to non-publicly traded, EC 240.

(73) IPU 14U0990 issued 06-11-2014 IRM 3.12.3.78.4.4(2) - Moved (2) to EC 240, EC 540.

(74) IPU 14U0990 issued 06-11-2014 IRM 3.12.3.83.7.3(2) - NOTE, added IRM reference, EC 331.

(75) IPU 14U0990 issued 06-11-2014 IRM 3.12.3.83.8.3(2) - NOTE, added IRM reference, EC 332.

(76) IPU 14U0990 issued 06-11-2014 IRM 3.12.3.83.10.3(3) - Added new (3) for correspondence when no entry, no box checked, or multiple boxes checked. Also, added NOTE for 04USS, EC 333.

(77) IPU 14U0990 issued 06-11-2014 IRM 3.12.3.83.10.11(2) - TPNC 772 deleted same as TPNC 777. EC 333.

(78) IPU 14U0990 issued 06-11-2014 Exhibit 3.12.3-1 - Updated instruction for Form 3800 and Form 8586, No Reply.

(79) IPU 14U0990 issued 06-11-2014 Exhibit 3.12.3-2 - Deleted TPNC 772, TPNC.

(80) IPU 14U0990 issued 06-11-2014 Exhibit 3.12.3-5 - RPC H, deleted or equivalent statement is attached, RPC.

(81) IPU 14U0947 issued 06-02-2014 IRM 3.12.3.48.4(3) - Added Applied for, Field 63SPN.

(82) IPU 14U0947 issued 06-02-2014 IRM 3.12.3.59.6.3(7) - Added (7), EC 006.

(83) IPU 14U0947 issued 06-02-2014 IRM 3.12.3.66.5.4(1) - Added (1), EC 088.

(84) IPU 14U0947 issued 06-02-2014 IRM 3.12.3.77.10.5(2) - Added (2), EC 228.

(85) IPU 14U0947 issued 06-02-2014 IRM 3.12.3.77.10.9(1) - Updated table, EC 228.

(86) IPU 14U0947 issued 06-02-2014 IRM 3.12.3.79.1.6(5) - B] Then, added paragraph (6) instructions to chart above ; deleted (6), EC 252,

(87) IPU 14U0947 issued 06-02-2014 IRM 3.12.3.79.1.6(7) - Second row, If added 40; then changed 555 to 192, EC 252.

(88) IPU 14U0947 issued 06-02-2014 IRM 3.12.3.83.8.3(2) - Added Note, EC 331.

(89) IPU 14U0947 issued 06-02-2014 IRM 3.12.3.83.9.3(2) - Added Note, EC 332.

(90) IPU 14U0947 issued 06-02-2014 Exhibit 3.12.3-1 - Updated line 62, TPNCs 582 and 283; Line 71, removed notations of box checked, added form numbers and tax periods, No Reply.

(91) IPU 14U0855 issued 05-12-2014 IRM 3.12.3.2.3(1) - TRERS, updated, Rejects only, Command Codes.

(92) IPU 14U0855 issued 05-12-2014 IRM 3.12.3.3.21(2)c - Added Note, verbiage for Form 5260, Multiple Taxpayers.

(93) IPU 14U0855 issued 05-12-2014 IRM 3.12.3.3.21(3)c - Added Note, verbiage for Form 5260, Multiple Taxpayers.

(94) IPU 14U0855 issued 05-12-2014 IRM 3.12.3.3.22(3)c - Added Note, verbiage for Form 5260. Multiple Tax Periods.

(95) IPU 14U0855 issued 05-12-2014 IRM 3.12.3.3.22(3), IRM 3.12.3.3.22(3)c - (3) Changed no to not; (3)c Added, for that tax year, Multiple Tax Periods.

(96) IPU 14U0855 issued 05-12-2014 IRM 3.12.3.31.4(2) - Deleted (2), instructions in EC 304, Section 36.

(97) IPU 14U0855 issued 05-12-2014 IRM 3.12.3.60.1.5(7) - Added, delete Field 01SS and 01SNC, add to appropriate dependent fields, EC 010.

(98) IPU 14U0855 issued 05-12-2014 IRM 3.12.3.61.6.5(1) - Added Note, when to input CCC U, EC 027.

(99) IPU 14U0855 issued 05-12-2014 IRM 3.12.3.61.7.3.2(1) - Added Note when to input CCC U, EC 028.

(100) IPU 14U0855 issued 05-12-2014 IRM 3.12.3.61.8.4(4)a - Updated to include response from taxpayer, but does not acknowledge credits, EC 029.

(101) IPU 14U0855 issued 05-12-2014 IRM 3.12.3.65.5.3(3) - Added invalid TIN information, EC 078,

(102) IPU 14U0855 issued 05-12-2014 IRM 3.12.3.66.3.3(3), & (5) - (3) A] Added (2) assign TPNC 114; (5) assign, TPNC 114, EC 086.

(103) IPU 14U0855 issued 05-12-2014 IRM 3.12.3.66.5.3(7)b - Added (b) to include instructions for Black Farmers Litigation Settlement Payment, EC 088.

(104) IPU 14U0855 issued 05-12-2014 IRM 3.12.3.66.5.3(7)c - Added child's non SE earned income or similar statement, EC 088.

(105) IPU 14U0855 issued 05-12-2014 IRM 3.12.3.69.2.4(3) - Updated (3) to include instructions for Black Farmers Litigation Settlement Payment, EC 118.

(106) IPU 14U0855 issued 05-12-2014 IRM 3.12.3.69.2.6(1) - Deleted paragraph i, EC 118.

(107) IPU 14U0855 issued 05-12-2014 IRM 3.12.3.76.3.3(2) - Added Section 12 Not Present, EC 204.

(108) IPU 14U0855 issued 05-12-2014 IRM 3.12.3.77.3.15(1)b, (4), & (5) - (1)b Updated line numbers; (1)c deleted instruction in (1)b; (4) added 1040/1040A; (5) added child's non SE earned income or similar statement, EC 218.

(109) IPU 14U0855 issued 05-12-2014 IRM 3.12.3.78.4.3(2)c - Added text for qualified appraisal, EC 240.

(110) IPU 14U0855 issued 05-12-2014 IRM 3.12.3.79.1.6(8) - Added assign TPNC 555, EC 252.

(111) IPU 14U0855 issued 05-12-2014 IRM 3.12.3.79.1.8(3) - Added new (3), assign TPNC 194, EC 252.

(112) IPU 14U0855 issued 05-12-2014 IRM 3.12.3.79.1.10(8) - Added child's non SE earned income and similar statement, EC 252.

(113) IPU 14U0855 issued 05-12-2014 IRM 3.12.3.79.1.24(3) - Added new (3), assign TPNC 194, EC 252.

(114) IPU 14U0855 issued 05-12-2014 IRM 3.12.3.79.1.26(7) - A] Added child's non SE earned income and similar statement, EC 252.

(115) IPU 14U0855 issued 05-12-2014 IRM 3.12.3.81.25.3(3) - Added I] for Form 8912, EC 299.

(116) IPU 14U0855 issued 05-12-2014 IRM 3.12.3.82.3.3(3) - A] added (2) when Form 8586 is not needed, EC 304.

(117) IPU 14U0855 issued 05-12-2014 IRM 3.12.3.82.13.8(3) - Note, deleted with command code TRERS, EC 336.

(118) IPU 14U0855 issued 05-12-2014 Exhibit 3.12.3-1 - Updated line 65, added and later; updated line 71 box b, box c, and no box checked, No Reply.

(119) IPU 14U0795 issued 05-01-2014 IRM 3.12.3.3.21(2)c & (3) - (3)c, - Updated to send Form 5260 Quick Note; (3) Updated to include if taxpayer not listed on the return, Multiple Filers.

(120) IPU 14U0795 issued 05-01-2014 IRM 3.12.3.3.22 - Added new instructions for Multiple Tax Periods on the Same Return, Multiple Tax Periods.

(121) IPU 14U0795 issued 05-01-2014 IRM 3.12.3.61.8.5(1) - Added Note, when to input CCC U, EC 029.

(122) IPU 14U0795 issued 05-01-2014 IRM 3.12.3.63.5.3(7) - 9th bullet, Note, changed 300 to 350, EC 088.

(123) IPU 14U0795 issued 05-01-2014 IRM 3.12.3.69.2.7(1) - Updated (1) to include RPC G, EC 118.

(124) IPU 14U0795 issued 05-01-2014 IRM 3.12.3.76.3.3(2) - Updated (2) when Section 12 is missing, EC 204.

(125) IPU 14U0795 issued 05-01-2014 IRM 3.12.3.78.1.3(10) & (11) - Added new (10) for TPNC 763 and new (11) for change in AGI, EC 232.

(126) IPU 14U0795 issued 05-01-2014 IRM 3.12.3.80.2.4(4)a - 2nd, 3rd and 4th bullets, change line 43 to 44, EC 267.

(127) IPU 14U0795 issued 05-01-2014 IRM 3.12.3.80.3.3(4) - Changed 3229> to 32EX>, EC 268.

(128) IPU 14U0795 issued 05-01-2014 IRM 3.12.3.82.3.3(3) - A] And, changed 5a to 5, EC 304.

(129) IPU 14U0795 issued 05-01-2014 IRM 3.12.3.88.2(2) - Added new (2) for not my return, Replies to Correspondence.

(130) IPU 14U0795 issued 05-01-2014 IRM 3.12.3.88.4(3) & (4) - Added new (3) for not my return; (4) updated, No Reply/Incomplete Response/Undeliverables.

(131) IPU 14U0795 issued 05-01-2014 Exhibit 3.12.3-1 - Deleted Multiple tax periods; Line 60, relettered a-d to c-f and deleted Entry of $500 or more; Schedule C (statutory wages) changed TPNC 100 to TPNC 760; and Schedule D changed ADC to ACD, No Reply.

(132) IPU 14U0795 issued 05-01-2014 Exhibit 3.12.3-6 - Added tax year 13 to SPC 8, Special Processing Codes.

(133) IPU 14U0795 issued 05-01-2014 Exhibit 3.12.3-7 - Updated ACD R, Audit Codes.

(134) IPU 14U0759 issued 04-22-2014 IRM 3.12.3.65.3.3(2) b - Changed 8b to 8, EC 074.

(135) IPU 14U0759 issued 04-22-2014 IRM 3.12.3.66.5.3(8) & (12) - (8) Added Exception; (12) added not subject to SE tax or similar statement, EC 088.

(136) IPU 14U0759 issued 04-22-2014 IRM 3.12.3.77.10.13(1) - Note, added TPNC instructions for 1040A, EC 228.

(137) IPU 14U0759 issued 04-22-2014 IRM 3.12.3.78.6.4(2) - C] Note added Ponzi-type scheme; G] removed clearly, EC 244.

(138) IPU 14U0759 issued 04-22-2014 IRM 3.12.3.78.7.4(4) b & g - Added new (b) and (g), EC 246.

(139) IPU 14U0759 issued 04-22-2014 IRM 3.12.3.81.13.5(9) - Added and later, EC 284.

(140) IPU 14U0759 issued 04-22-2014 IRM 3.12.3.81.21.4(1), (3)a, (6) & (7) - (1) & (3)a, changed 18 to 16, added prior year; (6) changed 7 to 12; (7) changed 0454 to 04ADC, EC 294.

(141) IPU 14U0759 issued 04-22-2014 IRM 3.12.3.81.26.4(3) - F] 2nd Exception, delete there is, EC 300

(142) IPU 14U0759 issued 04-22-2014 IRM 3.12.3.83.5.3(4) - Added new (4) RPC O and CCC X, EC 328.

(143) IPU 14U0759 issued 04-22-2014 IRM 3.12.3.83.6.3(3) - Added new (3) RPC O and CCC X, EC 329.

(144) IPU 14U0759 issued 04-22-2014 IRM 3.12.3.83.6.4(3) - Added, there is a date present, deleted Note, EC 329.

(145) IPU 14U0759 issued 04-22-2014 IRM 3.12.3.83.8.3(3) - Added new (3) to correspond, EC 331.

(146) IPU 14U0759 issued 04-22-2014 IRM 3.12.3.83.9.3(3) - Added new (3) to correspond, EC 332.

(147) IPU 14U0759 issued 04-22-2014 IRM 3.12.3.83.10.3(2) - Added 8959 or 8960, EC 333.

(148) IPU 14U0759 issued 04-22-2014 IRM 3.12.3.83.11.12(1) & (5) - Deleted (1) Form 4970 information and added 8959 and 8960, (5) added Note to verify amounts and added new bullet for unidentified amount, EC 334.

(149) IPU 14U0759 issued 04-22-2014 IRM 3.12.3.81.2.3(3) - Added new (3) when claiming both AOC and LLC, EC 342.

(150) IPU 14U0759 issued 04-22-2014 Exhibit 3.12.3-1 - Delete (8) EC 028 and (9) EC 029 & EC 038, No Reply.

(151) IPU 14U0759 issued 04-22-2014 Exhibit 3.12.3-1 - Deleted $500 or more from lines 53a, 53b and 53c, Form 1040, No Reply.

(152) IPU 14U0694 issued 04-14-2014 IRM 3.12.3.61.8.4(5) a - Changed AC 493 to 491, EC 029.

(153) IPU 14U0694 issued 04-14-2014 IRM 3.12.3.61.8.4(5) b - Added new (b) Credit transfers, EC 029.

(154) IPU 14U0694 issued 04-14-2014 IRM 3.12.3.69.2.4(3) - Added new paragraph (3) USDA settlement payments, EC 118.

(155) IPU 14U0694 issued 04-14-2014 IRM 3.12.3.77.10.9(1) - Updated SEP instructions, EC 228.

(156) IPU 14U0694 issued 04-14-2014 IRM 3.12.3.80 1.8(3) - Added new (3) for Form 1040, EC 265.

(157) IPU 14U0694 issued 04-14-2014 IRM 3.12.3.81.13.4(8) and (14) - (8) Changed replies to answers and (14) changed 2 to 1, EC 284.

(158) IPU 14U0694 issued 04-14-2014 IRM 3.12.3.81.25.3(4) - Changed 05QPE to 04QPE, EC 299.

(159) IPU 14U0694 issued 04-14-2014 IRM 3.12.3.81.26.4(3) - D] 2nd Note/Exception, updated instructions for AMT limitation, F] 2nd Note/Exception, updated instructions for AMT limitation, and H] Changed 2013 to 2014 and updated instructions for AMT limitation, EC 300.

(160) IPU 14U0694 issued 04-14-2014 IRM 3.12.3.82.2.3(5) - 2nd Note/Exception, updated instructions for AMT limitation, F] 2nd Note/Exception, updated instructions for AMT limitation, and H] Changed 2013 to 2014 and updated instructions for AMT limitation, EC 302.

(161) IPU 14U0694 issued 04-14-2014 IRM 3.12.3.83.2.4(1) - Updated line numbers, EC 324.

(162) IPU 14U0694 issued 04-14-2014 IRM 3.12.3.83.6.3(6) - Added new (6), larger FTHBC payment than required, EC 329.

(163) IPU 14U0694 issued 04-14-2014 IRM 3.12.3.85.1.3(5) - Added Note for FSC 3 or 6, EC 340.

(164) IPU 14U0556 issued 03-25-2014 IRM 3.12.3.47.4.3(3) - Changed delete it to, enter nine zeroes, Section 61.

(165) IPU 14U0556 issued 03-25-2014 IRM 3.12.3.69.2.4(2) - Added new (2) for TY13 and Form 8959, EC 118.

(166) IPU 14U0556 issued 03-25-2014 IRM 3.12.3.69.8.3(2) and (4) - Moved (3) to (2), Added new (4) for FSC 2, EC 128.

(167) IPU 14U0556 issued 03-25-2014 IRM 3.12.3.77.6.5(1) - Added SSPND to work leader for manual computation, EC 224.

(168) IPU 14U0556 issued 03-25-2014 IRM 3.12.3.78.4.3(5) - Added to manually compute, EC 240.

(169) IPU 14U0556 issued 03-25-2014 IRM 3.12.3.79.1.7(2) - Added new (2) for FSC 6, EC 252.

(170) IPU 14U0556 issued 03-25-2014 IRM 3.12.3.80.1.10(1) - NOTE added line 34, EC 265.

(171) IPU 14U0556 issued 03-25-2014 IRM 3.12.3.80.2.3(3) - added new (3) for FSC 3 and Schedule A, EC 267.

(172) IPU 14U0556 issued 03-25-2014 IRM 3.12.3.80.5.9(7) - Added new (7) for FSC 2, EC 328.

(173) IPU 14U0556 issued 03-25-2014 IRM 3.12.3.83.6.6(3) - B] Then, added Exception, EC 329.

(174) IPU 14U0556 issued 03-25-2014 IRM 3.12.3.79.12.8(5) h - Added, Ensure 17/18TE has been computed, EC 336.

(175) IPU 14U0556 issued 03-25-2014 Exhibit 3.12.3-1 - Added No Reply instructions for Forms 8959 and 8960, No Reply.

(176) IPU 14U0524 issued 03-19-2014 IRM 3.12.3.65.5.3(5) - Added FSC 4, EC 078.

(177) IPU 14U0524 issued 03-19-2014 IRM 3.12.3.69.3.3(5) - Changed EXCEPTION to new (6) and renumbered, EC 121.

(178) IPU 14U0524 issued 03-19-2014 IRM 3.12.3.69.7.3(2) - Added NOTE for X-REF TIN, EC 126.

(179) IPU 14U0524 issued 03-19-2014 IRM 3.12.3.72.3.4(2) - Added new (2), EC 162.

(180) IPU 14U0524 issued 03-19-2014 IRM 3.12.3.75.1.10(4) - Change $950 to $1,000, EC 252.

(181) IPU 14U0524 issued 03-19-2014 IRM 3.12.3.81.10.10(3) - Added new instructions for 21PYE, EC 279.

(182) IPU 14U0524 issued 03-19-2014 IRM 3.12.3.81.25.3(3) - E] changed to $2,000 or less, EC 299.

(183) IPU 14U0524 issued 03-19-2014 IRM 3.12.3.83.10.11(5) - Added line 61 and Field 0461, EC 334.

(184) IPU 14U0524 issued 03-19-2014 IRM 3.12.3.85.2.3(6) - Adding instructions for Field 50AOV, EC 342.

(185) IPU 14U0524 issued 03-19-2014 Exhibit 3.12.3-1 - Schedule C, line 1, removed instructions for Field 0901C, No Reply.

(186) IPU 14U0524 issued 03-19-2014 Exhibit 3.12.3–6 - Added 13 to SPC 9, SPC Codes.

(187) IPU 14U0435 issued 03-05-2014 IRM 3.12.3.4.3.12(2) - Code 5, added or without, Field 01FSC.

(188) IPU 14U0435 issued 03-05-2014 IRM 3.12.3.7.4.24(2) - Added new (2) to correspond, Sect, 04 Form 8839.

(189) IPU 14U0435 issued 03-05-2014 IRM 3.12.3.7.4.25(2) - Added new (2) to correspond, Sect, 04 Form 8396.

(190) IPU 14U0435 issued 03-05-2014 IRM 3.12.3.7.4.26(2) - Added new (2) to correspond, Sect. 04 Form 8859.

(191) IPU 14U0435 issued 03-05-2014 IRM 3.12.3.7.4.27(2) - Added new (2) to correspond, Sect. 04 Form 8936.

(192) IPU 14U0435 issued 03-05-2014 IRM 3.12.3.7.4.28(2) - Added new (2) to correspond, Sect. 04 Form 8910.

(193) IPU 14U0435 issued 03-05-2014 IRM 3.12.3.7.4.29(2) - Added new (2) to correspond, Form 8834.

(194) IPU 14U0435 issued 03-05-2014 IRM 3.12.3.50 - Added Prior Year Only to the titles, Sect. 50.

(195) IPU 14U0435 issued 03-05-2014 IRM 3.12.3.61.8.4(8) - Removed literal, use paragraph 5 on Form 6001, EC 029.

(196) IPU 14U0435 issued 03-05-2014 IRM 3.12.3.62.2.3(2) - D] updated FSC 5, EC 034.

(197) IPU 14U0435 issued 03-05-2014 IRM 3.12.3.69.3.3(5) - Moved paragraph 6 to 5, EC 121.

(198) IPU 14U0435 issued 03-05-2014 IRM 3.12.3.73.4.3(8) - Note, changed bland to blank, EC 176.

(199) IPU 14U0435 issued 03-05-2014 IRM 3.12.3.77.5.4 - Added new (4), EC 222.

(200) IPU 14U0435 issued 03-05-2014 IRM 3.12.3.78.1.3(3) and (4) - Added new instructions to manually compute and instructions when to send TPNC 763, EC 232.

(201) IPU 14U0435 issued 03-05-2014 IRM 3.12.3.78.1.5(1) - Added new instructions to manually compute, EC 232.

(202) IPU 14U0435 issued 03-05-2014 IRM 3.12.3.76.1.10 - Rearranged paragraphs Schedule J, EC 265.

(203) IPU 14U0435 issued 03-05-2014 IRM 3.12.3.77.13.4(4) - Added Note to review (8), EC 294.

(204) IPU 14U0435 issued 03-05-2014 IRM 3.12.3.81.21.3(4) - A] Added new information Form 8834 TY13, EC 294.

(205) IPU 14U0435 issued 03-05-2014 IRM 3.12.3.81.25.3(4) - B], C], and D], added Prior Year Only and updated tax years Form 8834, EC 299.

(206) IPU 14U0435 issued 03-05-2014 IRM 3.12.3.81.26.4(3) - A] Added new information Form 8834 TY13, EC 300.

(207) IPU 14U0435 issued 03-05-2014 IRM 3.12.3.81.26.4(3) - B], C], and D], added Prior Year Only and updated tax years Form 8834, EC 300.

(208) IPU 14U0435 issued 03-05-2014 IRM 3.12.3.82.2.3(4) - Changed C to B, EC 302.

(209) IPU 14U0435 issued 03-05-2014 IRM 3.12.3.82.2.3(5) - A] Added new information Form 8834 TY13, EC 302.

(210) IPU 14U0435 issued 03-05-2014 IRM 3.12.3.82.2.3(5) - B], C], and D], added Prior Year Only, EC 302.

(211) IPU 14U0435 issued 03-05-2014 IRM 3.12.3.83.2.3(8) - Changed line 21 to 23, EC 324.

(212) IPU 14U0378 issued 02-26-2014 IRM 3.12.3.8.4.17(2) d -Changed 1040 to 1042, Field 05TYP.

(213) IPU 14U0378 issued 02-26-2014 IRM 3.12.3.61.7.3.2(1) - Changed SPC code, EC 028.

(214) IPU 14U0378 issued 02-26-2014 IRM 3.12.3.65.5.3 - Updated Correction Procedures, EC 078.

(215) IPU 14U0378 issued 02-26-2014 IRM 3.12.3.79.1.6 - Combined (5) and (6), renumbered remaining paragraphs; (9) added to allow additional standard deduction; and (10) added claims an amount consistent with (7), EC 252.

(216) IPU 14U0378 issued 02-26-2014 IRM 3.12.3.79.5.9(2) - Add note to renumber, EC 260.

(217) IPU 14U0378 issued 02-26-2014 IRM 3.12.3.80.2.6(4) d - Updated line numbers, EC 268.

(218) IPU 14U0378 issued 02-26-2014 IRM 3.12.3.81.13.5(8) - Added (c) instructing the use of Field 0449V, EC 284.

(219) IPU 14U0378 issued 02-26-2014 IRM 3.12.3.81.18.6(4) - Changed TPNC 100 to 627, EC 290.

(220) IPU 14U0378 issued 02-26-2014 IRM 3.12.3.81.21.4(8) - Revised carryforward instructions, EC 294.

(221) IPU 14U0378 issued 02-26-2014 IRM 3.12.3.82.2.3(7) - B] Then, 2, added and Field 2201, if not included, EC 302.

(222) IPU 14U0378 issued 02-26-2014 IRM 3.12.3.82.2.6(3) - A] Then, 3, added and Field 2201, if not included, EC 302.

(223) IPU 14U0378 issued 02-26-2014 IRM 3.12.3.82.2.6(3) - B] Then, added and Field 2201 if not included, EC 302.

(224) IPU 14U0378 issued 02-26-2014 IRM 3.12.3.82.2.7(2) - Added and 2201, EC 302.

(225) IPU 14U0378 issued 02-26-2014 IRM 3.12.3.82.2.8(2) - A] both Then boxes, added and 2201, EC 302.

(226) IPU 14U0378 issued 02-26-2014 IRM 3.12.3.82.2.8(2) - B] both Then boxes, added and 2201, EC 302.

(227) IPU 14U0378 issued 02-26-2014 IRM 3.12.3.82.3.3(3) - A] Then, deleted previous instructions and added SSPND 211, EC 304.

(228) IPU 14U0378 issued 02-26-2014 IRM 3.12.3.83.5.3(3) - Added new (3) to revalidate, EC 328.

(229) IPU 14U0378 issued 02-26-2014 IRM 3.12.3.83.5.5(2) - Changed on to one, EC 328.

(230) IPU 14U0378 issued 02-26-2014 IRM 3.12.3.83.11.11(2) - Removed to subtract amount form 0460, EC 334.

(231) IPU 14U0378 issued 02-26-2014 IRM 3.12.3.83.13.8(5) c - Added Note to correspond for W-2s when claiming scholarship, EC 336.

(232) IPU 14U0378 issued 02-26-2014 IRM 3.12.3.85.1.6(6) - Adding send other relevant notice, EC 340.

(233) IPU 14U0378 issued 02-26-2014 IRM 3.12.3.85.9.10(1) d - Changed 1040 to 1042, EC 350.

(234) IPU 14U0336 issued 02-14-2014 IRM 3.12.3.2.9.1(1) - Paragraphs h, i, and j, added new Form 6001 paragraphs, Second Correspondence.

(235) IPU 14U0336 issued 02-14-2014 IRM 3.12.3.10.4.27(2) - Updated Field 0729V, Section 07.

(236) IPU 14U0336 issued 02-14-2014 IRM 3.12.3.61.8.3(8) - Updated to paragraph 5 on Form 6001, EC 029.

(237) IPU 14U0336 issued 02-14-2014 IRM 3.12.3.61.8.4(1) - Third bullet, added instructions for credit elect payments, EC 029.

(238) IPU 14U0336 issued 02-14-2014 IRM 3.12.3.61.8.5(1) - Added GTSEC 01, EC 029.

(239) IPU 14U0336 issued 02-14-2014 IRM 3.12.3.61.8.6 - Added new section for Prior Year, EC 029.

(240) IPU 14U0336 issued 02-14-2014 IRM 3.12.3.62.3.3(5) & (6) - Updated to paragraph 6 on Form 6001. EC 038.

(241) IPU 14U0336 issued 02-14-2014 IRM 3.12.3.69.2.4(2) - Added not to last sentence, EC 118.

(242) IPU 14U0336 issued 02-14-2014 IRM 3.12.3.77.1.5(4) - 2nd bullet, changed $6,000 to $6,500, EC 214.

(243) IPU 14U0336 issued 02-14-2014 IRM 3.12.3.77.5.4(1) - 2nd bullet, changed $6,000 to $6,500, EC 222.

(244) IPU 14U0336 issued 02-14-2014 IRM 3.12.3.81.25.3(3) C] - Added instructions when Form 8801 when present, EC 299.

(245) IPU 14U0336 issued 02-14-2014 IRM 3.12.3.81.25.3(3) F] - Added instruction for Form 8839 when present, EC 299.

(246) IPU 14U0336 issued 02-14-2014 IRM 3.12.3.81.25.3(3) G] - Added instructions for Form 8911 when present, EC 299.

(247) IPU 14U0336 issued 02-14-2014 IRM 3.12.3.81.25.3(4) - Updated 2013 to 2014, added input in Field 0453A, EC 299.

(248) IPU 14U0336 issued 02-14-2014 IRM 3.12.3.81.25.4(3) - C] added input in Field 2201 and NOTE added instructions, EC 300.

(249) IPU 14U0336 issued 02-14-2014 IRM 3.12.3.81.26.4(3) - E] added input in Field 2201 and NOTE added instructions, EC 300.

(250) IPU 14U0336 issued 02-14-2014 IRM 3.12.3.81.26.3(5) - C] Added Field 2201 and added instructions to NOTE, EC 302.

(251) IPU 14U0336 issued 02-14-2014 IRM 3.12.3.82.2.3(5) - E] Added Field 2201 and added instructions to NOTE, EC 302.

(252) IPU 14U0336 issued 02-14-2014 IRM 3.12.3.82.2.3(5) - E] Added Field 2201 and added instructions to NOTE, EC 302.

(253) IPU 14U0336 issued 02-14-2014 IRM 3.12.3.83.1.5 - Added new paragraph (1) concerning manual verification, EC 322.

(254) IPU 14U0336 issued 02-14-2014 IRM 3.12.3.83.6.5(1) - Updated link, EC 329.

(255) IPU 14U0336 issued 02-14-2014 IRM 3.12.3.83.11.16 - Add new paragraph 2 for AEIC, TY2010 - TY1980, EC 334.

(256) IPU 14U0336 issued 02-14-2014 IRM 3.12.3.85.1.6(6) - Changed TPNC 100 to 627, EC 340

(257) IPU 14U0336 issued 02-14-2014 IRM 3.12.3.85.8.4(3) - MWP, updated instructions, EC 350.

(258) IPU 14U0336 issued 02-14-2014 IRM 3.12.3.88.3(1) - Paragraphs h, i, and j, added new Form 6001 paragraphs, Second Correspondence.

(259) IPU 14U0336 issued 02-14-2014 Exhibit 3.12.3-1 - Updated Line 56, Schedule SE instructions, No Reply.

(260) IPU 14U0336 issued 02-14-2014 Exhibit 3.12.3-5 - Added RPC R, Returns Processing Codes.

(261) IPU 14U0187 issued 01-24-2014 IRM 3.12.3.7.4.40(1) - B] and C], added, add amount ... Field 0460, Section 04.

(262) IPU 14U0187 issued 01-24-2014 IRM 3.12.3.53.4(2) - Added new (2) for paper returns only, Section 70.

(263) IPU 14U0187 issued 01-24-2014 IRM 3.12.3.62.3.3(5) - Added IRC 7701(b), EC 038.

(264) IPU 14U0187 issued 01-24-2014 IRM 3.12.3.69.5.4(10) - Added 1040A instructions for AEIC, EC 123.

(265) IPU 14U0187 issued 01-24-2014 IRM 3.12.3.76.6.18(2) - Added manual computation for TY10 and prior, for 17/18SEV, EC 209.

(266) IPU 14U0187 issued 01-24-2014 IRM 3.12.3.78.4.4(2) - Changed 0718 to 0717, EC 540.

(267) IPU 14U0187 issued 01-24-2014 IRM 3.12.3.79.1.39(3) - Changed 04TXV to 04TIV, EC 252.

(268) IPU 14U0187 issued 01-24-2014 IRM 3.12.3.80.2.9(3) b- Added, add amount ... Field 0460, EC 267.

(269) IPU 14U0187 issued 01-24-2014 IRM 3.12.3.80.2.11 - (4) and (6) added, add amount ... Field 0460, EC 267.

(270) IPU 14U0187 issued 01-24-2014 IRM 3.12.3.80.2.12(5) - Added, add amount ... Field 0460, EC 267.

(271) IPU 14U0187 issued 01-24-2014 IRM 3.12.3.81.25.3(4) - E] Updated line numbers for Form 8910, EC 299.

(272) IPU 14U0187 issued 01-24-2014 IRM 3.12.3.81.26.4(3) - E] Updated line numbers for Form 8910, EC 300.

(273) IPU 14U0187 issued 01-24-2014 IRM 3.12.3.82.6.7(1) - Updated percentages and tax years, EC 314.

(274) IPU 14U0187 issued 01-24-2014 IRM 3.12.3.82.6.14(1) - Updated percentages and tax years, EC 314.

(275) IPU 14U0187 issued 01-24-2014 IRM 3.12.3.82.6.17 - Added new (2) and renumbered; (3) changed, and later to through TY10, EC 314.

(276) IPU 14U0187 issued 01-24-2014 IRM 3.12.3.83.5.13 - Added new instructions for Clear Field, EC 328

(277) IPU 14U0187 issued 01-24-2014 IRM 3.12.3.83.6.5(3) b - Second bullet, added, and Field 5803 if not present, EC 329.

(278) IPU 14U0187 issued 01-24-2014 IRM 3.12.3.83.10.4(2) - Added TPNC 100 literal, EC 333.

(279) IPU 14U0187 issued 01-24-2014 IRM 3.12.3.83.10.10(1) - B] and C], added, also add to line 60 ... Field 0460, EC 333.

(280) IPU 14U0187 issued 01-24-2014 IRM 3.12.3.83.11.11(3) - Added, add amount ... Field 0460, EC 334.

(281) IPU 14U0187 issued 01-24-2014 IRM 3.12.3.83.11.11(4) - B], D], E] and G], added, add amount ... Field 0460, EC 334.

(282) IPU 14U0187 issued 01-24-2014 IRM 3.12.3.83.11.11(5) - Change 0460 to 04RTX, added, add amount ... Field 0460, EC 334.

(283) IPU 14U0187 issued 01-24-2014 IRM 3.12.3.83.11.11(7) - Added, add amount ... Field 0460, EC 334.

(284) IPU 14U0187 issued 01-24-2014 IRM 3.12.3.83.11.16(4) - Added, add amount ... Field 0460, EC 334.

(285) IPU 14U0187 issued 01-24-2014 IRM 3.12.3.83.11.16(7) - Changed 04AEI to 04RTX, added 1040A instructions, EC 334.

(286) IPU 14U0187 issued 01-24-2014 Exhibit 3.12.3-1 - Line 45, Form 6251, Added in Then column a new (3) and renumbered, No Reply.

(287) IPU 14U0187 issued 01-24-2014 Exhibit 3.12.3-1 - Line 59a, Added, also enter in Field 0460, No Reply.

(288) IPU 14U0187 issued 01-24-2014 Exhibit 3.12.3-1 - Line 60 (b), added, add amount ... Field 0460. EC 334.

(289) IPU 14U0187 issued 01-24-2014 Exhibit 3.12.3-5 - Added a new RPC H, Form 8283 and updated RPC 4, Form 8283, RPC.

(290) IPU 14U0187 issued 01-24-2014 Exhibit 3.12.3-6 - SPC Q, added Note, SPC.

(291) IPU 14U0121 issued 01-15-2014 Exhibit 3.12.3-9 - Created new exhibit for Credit Reduction States and Territories, renumbered remaining exhibits and updated exhibit numbers through out IRM.

(292) IPU 14U0121 issued 01-15-2014 IRM 3.12.13 - Updated IRM references throughout IRM.

(293) IPU 14U0121 issued 01-15-2014 IRM 3.12.3 - Error Code 330 changed to 334, updated throughout IRM.

(294) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.2.2.2(1) - Changed display to displayed, Correction Procedures.

(295) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.2.9 - (3)a, fifth bullet - Added Schedule/; (5)d, Deleted, Form 5405, Correction Procedures.

(296) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.3.3(2) - Changed nonsequential to nonsensical, Frivolous Filer.

(297) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.3.7(5) - Updated address, Innocent Spouse.

(298) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.3.13(4) Second Exception - Updated SE Tax information, Conversion of Returns.

(299) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.4.11(2)c - Added Note to SPC M, SPC.

(300) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.4.21(5) Note - Included RPC K, RPC.

(301) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.4.22(5) -Changed 01ADC to 01ACD, Section 01.

(302) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.5.8.1(5) - Added, including the seven-day grace period, Field 02RPD.

(303) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.6.4.23 - Changed 0314V to 03TSV, Section 03.

(304) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.7.4.1(3) - Added space between $1,500 and for, Field 04ABI.

(305) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.7.4.40(1) - A] And column, deleted $500 or greater; added is not attached and B] If column; deleted, is attached and moved to And column; changed EC 330 to 334, Field 04RTX.

(306) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.7.4.45(2) - Changed 330 to 334, Total Tax.

(307) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.8.4.10 - Added TY 08 - TY11 only, Field 05FTH.

(308) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.8.4.11 - Added TY08 - TY11 only, Field 05FTV.

(309) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.8.4.15.3 - Deleted, and later; added through TY12 only throughout, Field 05PYM.

(310) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.8.4.15.3(2)b - Added 05OTH and 05TYP instructions, Field 05PYM.

(311) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.8.4.17(2)b - Changed amd to and, Field 05TYP.

(312) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.8.4.28 - (2) Changed left to right; (3) added a-c, Field 05EMW.

(313) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.10(2) - Corrected exhibit number, Section 07.

(314) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.10.4.2(1) Note - Added For TY13, Field 0703.

(315) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.10.4.24(1) - Added TY13, TY12, TY11, TY10, Field 0728.

(316) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.10.4.25(2) - Added TY13, TY12, TY11, TY10, Field 07OTG.

(317) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.10.4.27(2) - Updated tax years, Field 0729V.

(318) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.12.4.8(2) - Deleted, and only the number one are and the blank are valid, Field 09STI.

(319) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.13.4.1 Title - Changed 1201AD to 121AD, Section 12.

(320) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.17 - (4) a and b - Added Refer to, Section 17.

(321) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.18.1(1) - Deleted, line; changed to Field 1916, Section 19.

(322) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.37(1) - Updated error codes, Section 44/45.

(323) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.37.4.4(2) - Updated tax years and amounts, Field 4401.

(324) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.37.4.5(2) - Added tax years and amounts, Field 4403.

(325) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.37.4.9 - Updated 4406 to 4408; corrected transcribed, Field 4408.

(326) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.37.4.21(2) - Created new Exhibit 3.12.3-9 for Credit Reduction States, Field 44TCR.

(327) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.37.4.22(1) - Created new Exhibit 3.12.3-9 for Credit Reduction States, Field 44CW1-5.

(328) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.38 - Added /Form, Section 47.

(329) IPU 14U0121 issued 01-15-2014 .IRM 3.12.3.38.4.3 - Added /Form; deleted, or Form 8812, Field 4704B.

(330) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.38.4.4 - Added /Form; deleted, or Form 8812, Field 4707.

(331) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.42.2 - Changed Deductable to Deductible, Section 52/53.

(332) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.49.4.2 - Title, deleted to; added Exception to (3), Field 6501A.

(333) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.49.4.3(3) - Added Exception, Field 6501B.

(334) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.53.2(1) - Updated Screen Display, Section 70.

(335) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.59.5.1(1) - Updated Screen Display, EC 005.

(336) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.59.7.1(1) - Updated Screen Display, EC 007.

(337) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.59.8.1(1) - Updated Screen Display, EC 008.

(338) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.60.1.1(1) - Updated Screen Display, EC 010.

(339) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.60.2.3(1) - Added, unless instructed; added new (3), EC 011.

(340) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.60.5.3(2) - B] Then, changed (4) to (3), EC 014.

(341) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.60.7.1(1) - Updated Screen Display, EC 018.

(342) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.60.9.3(2) - Updated years, EC 019.

(343) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.61.6.5 - (1) Added TY13 instructions; (2) added TY12 and prior, EC 027.

(344) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.61.7.1(1) - Updated Screen Display, EC 028.

(345) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.61.7.3.1(6) - Changed not to no, EC 028.

(346) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.61.7.3.2 - (1) added TY13; (2) added TY12 and prior, EC 028.

(347) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.61.8.1 - Updated Screen Display, EC 029.

(348) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.61.8.3 - (3) Updated instructions; (4) moved (9); deleted (10), EC 029.

(349) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.61.8.4 - (6) Added TY13; (7) added TY12 and prior, EC 029.

(350) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.61.8.5 - Updated added TY13 and TY12 instructions, EC 029.

(351) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.62.1.2 - (1)b changed in to on; (2)b changed any to either, EC 032.

(352) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.62.2.3(2) - D] Added instructions for FSC 5 with or without a dependent, EC 034.

(353) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.62.3.1(1) - Updated Screen Display, EC 038.

(354) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.63.1.3 - Added new (2) for PECF, EC 048.

(355) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.65.4.3 - Added new (3), EC 075.

(356) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.66.5.3(7)b - Added Hobbies, EC 088.

(357) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.66.7.3(1) - Updated tax years, EC 090.

(358) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.66.7.5 - Added TY10 instructions, EC 090.

(359) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.66.8.5 - Added TY10 and prior, EC 091.

(360) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.69.2.4(2) - Added electronic return instructions, EC 118.

(361) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.69.2.7 - Added TY13 and TY12 instructions, EC 118.

(362) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.69.3.3 - (2) Second Note, added instructions; Worksheet added not toe line 2, EC 121.

(363) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.69.5.4 - Changed 04AEI to 04RTX, EC 123.

(364) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.69.8.3 - (2) added repayment; (8)c changed are to is, EC 128.

(365) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.72.2.3(4) - Changed 0459 to 0459A, EC 161.

(366) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.72.3.3(2) Table - Updated money amount, percentages, and tax years; deleted See note, EC 162.

(367) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.72.3.4(1) - Updated table, EC 162.

(368) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.72.2.3 - (4) Deleted SSN; Table, deleted to have EIN assigned; (5) deleted SSN, EC 172.

(369) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.73.3.3(2) - Table, updated line numbers, EC 175.

(370) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.73.4.3 - (2) and (3) - Updated manual computations, EC 176.

(371) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.73.6.3 - Updated Field names, tax years and line numbers, EC 178.

(372) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.74.1.3 - Moved TY11 to prior year section; (2) Updated line numbers, Field names and tax years, EC 181.

(373) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.74.1.4 - Created Prior Year Section, EC 181.

(374) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.74.3.3 - (2) Updated Table; (3) Added new paragraph; Created new Exhibit 3.12.3-9 for Credit Reduction States, EC 183.

(375) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.74.4.3 - Created new Exhibit 3.12.3-9 for Credit Reduction States, EC 184.

(376) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.74.5.3 - Created new Exhibit 3.12.3-9 for Credit Reduction States, EC 185.

(377) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.74.6.1(1) - Updated Screen Display, EC 186.

(378) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.74.6.3 - Created new Exhibit 3.12.3-9 for Credit Reduction States, EC 186.

(379) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.71.1.3(2) - Updated Field 39MSS, EC 158.

(380) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.71.2.3(2) - Deleted, the appropriated field, EC 158.

(381) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.76.3.2(1)c- Added 0433V, EC 289.

(382) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.76.1.6(1)a - Changed 1d to 1, EC 202.

(383) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.76.1.8(1) - B] Then, deleted c; changed 0901D to 09STI, EC 202.

(384) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.76.1.12(1) - C] Then, added 2 new instructions and renumbered the remaining; F] Then, added e new paragraphs and renumbered the remaining; F] The, changed 0901D to 0901, EC 202.

(385) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.76.1.13(1) - C] And, changed $106,800 to $113,700, EC 202.

(386) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.76.3.5(1) - A] Updated line numbers and Field names, EC 204.

(387) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.76.3.6(1) - A] Updated line numbers and Field names, EC 204.

(388) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.76.4.3(3) - Added Form 8582, EC 206.

(389) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.76.5.5 - A] Then, changed 1e to 1c, EC 208.

(390) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.76.6.3(2) Note - Deleted, FY10 and prior, EC 209.

(391) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.76.6.4(1) - Deleted, FY10 and prior, EC 209.

(392) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.76.6.4(3) - D] Then, added Part II information, Schedule SE, EC 209.

(393) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.76.6.5(2) - C] deleted Note If; D] Updated, If for EIC, Then added correspondence instructions, EC 209.

(394) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.76.6.5(3) - Moved to Prior Year and renumbered remaining paragraphs, EC 209.

(395) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.76.6.8(3) - Updated line numbers, EC 209.

(396) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.76.6.13(2) - C] Changed $106,800 to $113,700, EC 209.

(397) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.76.6.15(2) - C] Updated tax years and percentages; moved TY10 and prior to prior years, EC 209.

(398) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.76.6.18 - (2) Added TY10; (3) Changed TY08 to TY10; (4) Updated tax years and money amounts, EC 209.

(399) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.77.3.3(2) - Updated Form 2439, EC 218.

(400) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.77.3.8(1) - Then, updated paragraph numbers, EC 218.

(401) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.77.3.13(2) - A] third box added instructions, EC 218.

(402) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.77.3.15 - (1) b and c, updated Field names; (4) a and b, removed, tax, EC 218.

(403) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.77.3.19(2) - Updated TPNCs, EC 218.

(404) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.77.5.4 - Added TY13, EC 222.

(405) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.77.5.5 - Title, added (EC 222), EC 222.

(406) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.77.5.9 - Added TY10, EC 222.

(407) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.77.5.10 - Updated TPNCs, EC 222.

(408) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.77.6.3 - Added (4) TY13 and TY12; deleted TY 09; (5) updated tax years and money amounts, EC 224.

(409) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.77.6.5 - (1) updated tax years; (2) updated tax years and money amounts, EC 224.

(410) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.77.7.5(1) Note - Changed 0314V to 03TSV, EC 225.

(411) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.77.7.6 - Updated TPNCs, EC 225.

(412) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.77.8.5 - Updated TPNCs, EC 226.

(413) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.77.9.3(2) - Added, TY13, EC 227.

(414) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.77.9.5 - Updated tax years and money amounts, EC 227.

(415) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.77.9.6 - Updated TPNCs, EC 227.

(416) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.77.10.5 B] - Then, updated instructions, EC 228.

(417) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.77.11.3(2)b - Updated tax year, EC 230.

(418) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.78.1.3 - Added new TY13 percentage changes on line 3, EC 232.

(419) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.78.1.5 - Updated to include TY12-TY05; TY04 and prior put in verified field, EC 232.

(420) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.78.3.3 - Deleted (3) Personal Interest and renumbered paragraphs, EC 238.

(421) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.78.4.2(2) - Added new instructions for Form 8283, EC 240/540.

(422) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.78.4.3 - (3) Corrected verbiage; (8) A] Then 1, added and/; (8) A] Then 2, added unallowable deductions, EC 240.

(423) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.78.4.4 - Added Form 8283 instructions, EC 540.

(424) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.78.5(1) - E] Then, added below before sending TPNC, EC 240.

(425) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.78.5.5 - Deleted (2) 26FDD, renumbered paragraphs, EC 242.

(426) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.78.7.4 - Deleted TY09 and prior and renumbered paragraphs, EC 246.

(427) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.78.7.5 - (6) Added TY13; Deleted TY09 and prior, EC 246.

(428) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.78.7.6 - Changed TY07 to TY10, EC 246.

(429) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.78.7.7 - (1) C] updated line 20 instructions, EC 246.

(430) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.7.9 - (3) Added TY10; (7) and (8) added New Motor Vehicle Tax, EC 246.

(431) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.78.8 - Added (1) for processing year 2014, EC 250.

(432) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.1.8 - Updated Schedule L procedures; moved Schedule L to prior year.

(433) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.1.9 - (3) added (4), (4)F] Then, added 2; (4) H] and N], updated tax years, EC 252.

(434) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.1.10 (3) - Exception, added, when claiming only one exemption (other is DSI), EC 252.

(435) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.1.11 (5) Table - Deleted C]: Added Note for PY Schedule L, EC 252.

(436) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.1.12 - (2)c Changed 3.13.2-1 to 3.12.3-1; (3) deleted TY09 and prior and renumbered; (4) added TY12 and TY11; (5) deleted TY09 and prior, EC 252.

(437) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.1.22 - (6) Added instructions, deleted alpha list; (8) added instructions for Schedule L; (9) deleted Schedule L instructions and renumbered; (13) Add conversion instructions, EC 252.

(438) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.1.24 - Deleted Schedule L instructions, EC 252.

(439) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.1.25(4) - N] updated tax years, EC 252.

(440) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.1.28 - (3) deleted TY09 and prior paragraph and renumbered; (4) added TY12 and TY11 instructions, deleted paragraph TY09 and prior on exemptions, EC 252.

(441) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.1.35 - (3) Added conversion instruction; (5) Changed misfigured to incorrectly computed, EC 252.

(442) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.1.36(9) - A] And, changed $9,500 to $10,000; EC 252.

(443) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.1.39 - (3) Added Schedule L instruction; (5) Added TY09 instructions; (6) Added TPNC instructions; Table added TY10; (6)a, Changed TY08 to TY10, EC 252.

(444) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.2.2 - Updated money amounts, EC 256.

(445) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.2.5 - Updated money amounts and tax years, EC 256.

(446) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.2.6 - Updated money amounts and tax years, EC 256.

(447) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.3.3 - (7) Updated money; (8) deleted certain, added 6, 7 or 10, EC 258.

(448) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.3.5(1) - B] Updated money amount, EC 258.

(449) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.3.6 - Deleted (3) added to (2), EC 258.

(450) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.3.10 - Added TY10 and TY09, EC 258.

(451) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.4.3(3) - C] Then, deleted the following, EC 259.

(452) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.4.3(5) - Third bullet updated tax year, EC 260.

(453) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.4.5(1) - Updated tax years, EC 260.

(454) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.4.6(3) - Updated tax years, EC 260.

(455) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.4.8(2) - (d) Example - Updated money amounts, EC 260.

(456) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.4.9(1) - Updated tax periods, EC 260.

(457) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.4.14 - Updated tax year, EC 260.

(458) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.5.3(3) - Updated money amounts, EC 261.

(459) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.5.5(2) - Table, added TY10 and TY09, EC 261.

(460) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.6.3(3) - Updated money amounts, EC 262.

(461) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.6.5(2) - Table, added TY10 and TY09, EC 262.

(462) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.7.3(3) - Updated money amounts, EC 263.

(463) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.7.5(2) - Table, added TY10 and TY09, EC 263.

(464) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.80.1.4 - (5)a, added Note for spouse with no income; (6) updated tax years, EC 265.

(465) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.80.1.10 - (4) Added Schedule J; deleted paragraph (7), EC 265.

(466) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.80.1.13 - (7) Added, for preparation of Form 5260, Quick Note; deleted to prepare a letter; Literal - changed amount to $10,000, EC 265.

(467) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.80.1.16(4) - Updated tax years, EC 265.

(468) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.80.2.5 - (4) Added Unearned, Deleted Investment; Note deleted TY10; (5) second row, deleted TY10 throughout; (6) deleted TY10 throughout Table, EC 267.

(469) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.80.2.11 - (1) Updated tax year; changed earlier to previous, EC 267.

(470) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.80.2.12(1) - Added TY10, EC 267.

(471) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.80.2.13 - (2) Changed TY08 to TY10; (4) Table Added TY10; (5) Table added TY10, EC 267.

(472) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.80.2.14 - (2) Changed TY08 to TY10, EC 267.

(473) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.80.3.1 - Updated Screen Display, EC 268.

(474) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.80.3.3 - (4) deleted, of more then $2,000, EC 268.

(475) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.81.10.8 - (6)c changed 2442 to 2441, EC 279.

(476) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.81.10.10 - (5) changed 47 to 48, EC 279.

(477) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.81.10.14(2) - Added new TPNC 530, EC 279.

(478) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.81.13.3 - (3) added TY13; (4) added new (4) for Form 8836, EC 284.

(479) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.81.13.5(12) - Added TY13 and updated money amounts, EC 284.

(480) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.81.13.6 - Added (Field 0441, Form 1040A); (5) added field (Field 0435, Form 1040A); (5)b added (Field 0428> in Field 0431, Form 1040A); (5)c added, (Field 0434, Form 1040A), EC 284.

(481) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.81.13.7 - (1) changed TY09 to TY11; (3)d added TY10; (3)e added TY10, EC 284.

(482) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.79.6.9 - Added TPNC 256, EC 256.

(483) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.81.16.3 - (5) a, b, c, Added TY13, deleted TY10, EC 288.

(484) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.81.16.5 - (1) changed TY08 to TY10; (1) a, b, c added TY10, EC 288.

(485) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.81.18.3 - (6) and (7), changed 12/31/12 to 12/31/13, EC 290.

(486) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.81.18.8 - (1) changed TY09 to TY10; (2) added TY10, EC 290.

(487) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.81.18.9 - Added TPNCs 163 and 231, EC 290.

(488) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.81.19.3 - (3) added, and later; (4) new - added TY13 and renumbered; (8) added, TY13 and, Table added TY13 line numbers and money amounts throughout, EC 291.

(489) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.81.19.4 - Added new (1) TY10 and TY09, renumbered paragraphs, EC 291.

(490) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.81.19.6 - Added TPNCs 521 and 556, EC 291.

(491) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.81.21.3(3) - Added up to, EC 294.

(492) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.81.21.4 - (7) Added, do the following:, EC 294.

(493) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.81.21.7 - Added TPNC 255, EC 294.

(494) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.81.23.4 - (2) deleted, but not than current dated; added, Take the following actions., EC 297.

(495) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.81.25.4 - Added TPNCs 255, 521, 556, 561, 565, 567, 572, and 573, EC 299.

(496) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.82.1.3 - (2) deleted, Note; deleted (4), EC 301.

(497) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.82.2.27 - Added TPNCs 573, 587, 753, 754, 755, and 756, EC 302.

(498) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.82.3.3 - Deleted (3) TY04 and prior, renumbered; (3) A] 1st column deleted $500 or more; deleted B] $500 or less; deleted (5), EC 304.

(499) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.82.3.4 - Added Prior Year, EC 304.

(500) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.82.4.7 - Added TPNCs 230 and 266, EC 308.

(501) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.82.5.9 - Added TPNCs 255, 521, 561, 567 572, 573, 575, 625, 753, 754, 755, 756 and 781, EC 310.

(502) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.83.1.3 - (2) Table, changed $1,700 to $1,800; added TY11, EC 322.

(503) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.831.5 - Added TY10 and TY09 amounts, EC 322.

(504) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.83.2.5 - (1) Created Exhibit 3.12.3-9 for Credit Reduction States, EC 324.

(505) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.83.4.3 - (2) Corrected spelling; (4) Table, added $1,800, EC 327.

(506) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.83.4.4 - Added TY10 and TY09, EC 327.

(507) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.83.5 - Added and updated instructions throughout entire Error Code, EC 328 subsection.

(508) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.83.6.7 - Added Rejects only, EC 329.

(509) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.83.6.8 - Added TPNC 757 and 782, EC 329.

(510) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.83.7.3 - (4)a, changed l to is; (5) deleted TPNC 676; (5) added TPNC 767 to be sent at EC 350, EC 331.

(511) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.83.10.3 - Added (2) to correspond, EC 333.

(512) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.83.10.5 - Title, added EC 333; (4) added when EC 350 displays, EC 333.

(513) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.83.10.6 - Title, added EC 333, EC 333.

(514) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.83.10.7 - Title, added EC 333, (1) added and is entered in 04USS, EC 333.

(515) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.83.10.8 - Title, added EC 333; (1) added, and is entered in 04CBR, EC 333.

(516) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.83.10.9 - Title added EC 333; (1) Table A] If, deleted is not attached, added to And column, deleted $500 or more; B] If, deleted is attached, added to And column, EC 333.

(517) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.83.10.10 - Title, added EC 333;(1) Table A] If, deleted is not attached, added to And column, deleted $500 or more; B] If, deleted is attached, added to And column, EC 333.

(518) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.83.10.11 - Added TPNC 772, EC 333.

(519) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.83.11.11 - (4) Table, deleted $500 or greater, added either is attached or is not attached to And column; updated to enter in Field 04RTX, EC 334.

(520) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.83.11.17 - Added TPNCs 757, 759, and 782, EC 334.

(521) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.83.13.5 - (4)a, changed 1994 to 1995; (4)b, changed 1989 to 1990, EC 336.

(522) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.83.13.8 - (6) Added, and later; (6)a third and fourth bullet, added and later; (7) added, and later, EC 336.

(523) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.83.13.9(2) - Added TY13, EC 336.

(524) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.83.13.13 - (1) and (9) Changed TY08 to TY10; (11) and (12) Added TY10 and TY09; (13) Added TY12 and TY11, EC 336.

(525) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.83.13.16 - Added TPNC 766, 782 and 783, EC 336.

(526) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.83.14.3 - (4)a and c, added TY13; (5) added TY13; (6), (11) and (12) Changed 1948 to 1987 to 1949 to 1988, EC 338.

(527) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.83.14.4(2) - Bullet list, changed 1948 to 1987 to 1949 to 1988, EC 338.

(528) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.83.14.7 - (1), (3), (4), and (8) Table, added TY10, EC 338.

(529) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.83.14.8 - Added TPNCs 558, 760 and 763, EC 338.

(530) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.85.1.3 - (2), (6)b, and (7) added Schedule/; (3) Note, added box 12, Code Q; (10) changed 12/31/12 to 12/31/13, EC 340.

(531) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.85.1.5 - (2) Changed 1/1/1996 to 1/1/1997, EC 340.

(532) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.85.1.11 - (1) Added TY10 and TY08; (6) Updated to TY10, EC 340.

(533) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.85.2.4 - (1) added TY10; (2) changed f to If, EC 342.

(534) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.85.4.3 - (6) deleted and, added the amount; deleted (7) and renumbered, EC 345.

(535) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.88.76.3 - (1) Form 8801 added, TY07 through TY12, EC 348.

(536) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.85.7.6 - Changed box c to d; (1) added tax years; (3) and (4) added, in 05PYM, 05OTH, and 05TYP, EC 348.

(537) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.85.7.7 - Changed box d to box c, EC 348.

(538) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.85.7.9 - (1) Added, transcribe 05PYM, O5OTH, and 05TYP; (1)b, deleted C, EC 348.

(539) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.85.9.4 - (1) Note added Schedule/; bullets - Form 8801, TY07-TY12, EC 350.

(540) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.85.9.8 - (1) B], C] and D] changed to 05OTH/ 05TYP, EC 350.

(541) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.85.7.9 - Added Field 05OTH, EC 350.

(542) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.85.9.10 - Added Field 05TYP, EC 350.

(543) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.85.9.11 - Added tax years; added transcribe 05PYM, 05OTH, and 05TYP, EC 350.

(544) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.85.9.13 - (1) added tax years, bullet list - added 05OTH; (2) added 05OTH, deleted remainder of TETR instructions, EC 350.

(545) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.86.6.3 - Updated Exhibit number, EC 704.

(546) IPU 14U0121 issued 01-15-2014 Exhibit 3.12.3-1 - Updated Schedule A, line 17 instructions for Form 8283, No Reply.

(547) IPU 14U0121 issued 01-15-2014 Exhibit 3.12.3-6 - Added SPC L, M, and R. Updated, SPC Q.

(548) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.57.8.4 - Updated SSPND 320.

(549) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.75.1.15 - Updated IRM reference and remove TY09 information.

(550) IPU 14U0121 issued 01-15-2014 IRM 3.12.3.81.8.12 - Updated RRC information

Effect on Other Documents

This IRM supersedes IRM 3.12.3, dated October 24, 2012 (effective January 1, 2014). The following IRM Procedural Updates (IPUs), issued between January 2014 through September 2014, have been incorporated into this IRM: 14U0121, 14U0187, 14U0336, 14U0378, 14U0435,14U0473, 14U0524, 14U0556, 14U0694, 14U0759, 14U0795, 14U0855, 14U0947, 14U0990, 14U1018, 14U1072, 14U1200, 14U1292, and 14U1370.

Audience

Individual Master File (IMF) Error Resolution Departments, Wage and Investment (W&I) Submission Processing Centers

Effective Date

(01-01-2015)

Paul J. Mamo
Director, Submission Processing
Wage and Investment Division

3.12.3.1  (01-01-2015)
Introduction

  1. This IRM section provides instructions for Individual Master File (IMF) Error Resolution System (ERS) processing. The instructions in this manual are for correcting the following:

    1. Errors made by taxpayers and tax preparers

    2. Errors made during return processing

  2. The instructions in this manual are for Form 1040, Form 1040A and Form 1040EZ.

  3. Throughout this manual, forms will be referred to by numbers only and schedules will be referred to by letters only.

  4. The following introductory information is contained in this subsection of the manual:

    • General Guidelines

    • Organization of Text

3.12.3.1.1  (01-01-2015)
General Guidelines

  1. Instructions in this manual are for a typical return. Apply the instructions, as far as possible, when a unique situation exists. Refer any unusual situations and complex cases to the lead tax examiner.

  2. Lines in this manual marked with "#" are for official use only and must not be disclosed.

  3. This manual is the main source of information on correcting the record on the computer screen and the related return. Other procedures may be found in the following IRMs:

    1. IRM 3.12.37, IMF General Instructions - Contains general instructions for correcting records on the screen, document control, inventories and management reports.

    2. IRM 3.11.3, Individual Income Tax Returns - Contains coding and editing procedures.

      Note:

      Use the instructions in other IRMs only when specifically instructed in this IRM to do so.

  4. The ERS Job Aid Books, Current Year Job Aid 2515–015 and Prior Year Job Aid 2515–014, are used as reference guides for this manual. This manual refers the tax examiner to appropriate explanatory information or exhibits in the job aids. When a conflict between any reference or training material and this manual occurs, the manual instructions take precedence. Job Aid 2515–019 is also available for ERS managers.

3.12.3.1.2  (01-01-2015)
Organization of Text

  1. This manual is organized so that correction procedures can be located quickly. All related procedures are contained in a single location, whenever possible.

  2. The text is organized as follows:

    • General Information

    • Special Procedures

    • Field Errors (Priority III)

    • Error Codes (Priority IV)

    • Suspense Procedures (including response and no reply)

    • Exhibits

3.12.3.2  (01-01-2015)
General Information

  1. The general information contained in this subsection of the manual are:

    • Background

    • Perfecting the Tax Return and Error Screen Display

    • Command Codes

    • ERS Action Codes

    • Revalidating with OLE

    • Taxpayer Notice Code (TPNC)

    • Computer Assisted Review of Error Resolution System (CARE)

    • Computer Assisted Pipeline Review (CAPR)

    • Correspondence Procedures

    • Types of Errors

3.12.3.2.1  (01-01-2015)
Background

  1. Records will be placed into the Error Inventory or the Workable Suspense Inventory for correction.

  2. You must do one of the following when the error record displays on the screen:

    1. Correct the displayed Error Codes or displayed invalid conditions.

    2. Suspend document for additional information.

    3. Remove document from pipeline processing.

  3. ERS screen display corrections may also include correcting errors in editing and transcribing, or in the case of taxpayer errors, notifying the taxpayers of the error on return.

3.12.3.2.2  (01-01-2015)
Perfecting the Tax Return and Error Screen Display

  1. The following information will be shown in the header portion of each error record on the Error Screen Display:

    • Document locator number (DLN)

    • Social Security Number (SSN) or IRS individual taxpayer identification number (ITIN)

    • Name control or check digits, if present

    • Previously assigned taxpayer notice code(s)

3.12.3.2.2.1  (01-01-2015)
Document Locator Number

  1. The document locator number (DLN) is a unique number assigned to every return processed by the Automatic Data Processing (ADP) Systems.

  2. The DLN is used to control, identify and locate a document.

  3. Always make certain that the DLN on the Error Screen matches the DLN of the document before making any corrections to the screen display. IRM 3.12.3.2.2.1.3, Mixed Data.

3.12.3.2.2.1.1  (01-01-2015)
Julian Date

  1. A Julian date is the numeric day of the year. For example, April 15, 2015, is Julian Date 105, the 105th day of 2015.

  2. The sixth, seventh and eighth digits of a DLN make up the Julian date.

3.12.3.2.2.1.2  (01-01-2015)
Sequence Number

  1. The twelfth and thirteenth digits of the DLN are the sequence number.

    1. Returns in a block are numbered from "00" to "99" .

    2. The maximum number of returns in a numbered block is 100.

    3. Numbered returns in a block must stay in sequence number order.

3.12.3.2.2.1.3  (01-01-2015)
Mixed Data

  1. Before making any corrections to the Error Screen display, make certain that the DLN on the screen display matches the DLN on the Document.

  2. Mixed data situations exist when either of the following are present:

    1. Information from two different tax returns appear on the error record under one DLN.

    2. The information on the return for the DLN does not match the return on the screen display.

  3. Take the following actions on mixed data situations:

    1. Stop processing.

    2. Give the entire block of work to your manager.

      Note:

      Management will decide if the mixed data situation can be corrected via the terminal, or if the individual returns must be deleted and re-input.

3.12.3.2.2.2  (01-01-2015)
Corrections

  1. Correcting coding and transcription errors and misplaced entries on displayed fields to ensure taxpayer's entries are on the appropriate lines of the tax return.

  2. Refer to all instructions for each Error Code prior to taking action to determine the proper action(s) needed to resolve the error.

  3. Follow all instruction for the each Error Code that applies.

3.12.3.2.2.2.1  (01-01-2015)
Internal Use Forms

  1. Form 3471, Edit Sheet - This form is used to edit unallowable conditions. Generally edited by Code and Edit or Examination.

  2. Form 4227, Intra-SC Reject/Routing - This form is used when special conditions require additional research, referral and/or action before document can be processed.

  3. Form 6001, Letter 12C Correspondence Action Sheet - This form is used to generate a Letter 12C to the taxpayer asking for additional information needed to continue processing their tax return.

3.12.3.2.2.2.2  (01-01-2015)
Working Trails

  1. A working trail is a written and legible statement placed on a document as a record of action taken. They are used when information may be needed for other campus functions to accurately process tax returns.

  2. ERS working trails will be determined locally by each center.

  3. Working trails can contain the following:

    • SSN

    • Information about detached documents (i.e., detached Form 1040X, etc.)

  4. A working trail must also be written on any detached document. The following information, if present, must be indicated in the working trail of the detached document:

    1. Current date if before April 22, 2015

    2. The received date of the return if April 22, 2015 and after

    3. Tax period of return in YYYYMM format

3.12.3.2.2.2.3  (01-01-2015)
Attachments to Returns

  1. You must take the appropriate action as defined in the Exhibit 3.12.3–12, Attachment Guide, when you are led to and find a taxpayer correspondence or attachment to a return.

    Note:

    You are not required to search for attachments or correspondence unless specifically instructed to in the section or error code; however, you should be conscientious in taking the appropriate action on any attachments or correspondence found. Particular attention must be paid to remittances in the form of checks, money orders, etc. If a check or money order is found, immediately inform your manager or lead.

3.12.3.2.2.2.4  (01-01-2015)
Signature Requirements

  1. An original signature is required, below the jurat (perjury statement) and within the box Sign Here, on most returns. Without the taxpayer's signature, the return is not an official document and may not be processed. ERS examiners are required to inspect returns for missing original signatures. If a return is unsigned, SSPND 640 to send the return to Rejects. Refer to exceptions in (8).

  2. Faxed or scanned signatures are valid signatures and are acceptable only when they are:

    • Received from Taxpayer Advocate Service (TAS) or an IRS area-such as Substitute for Return (SFR) returns or returns marked "59XXX" (excluding "59918") received from the Collections Branch, or Correspondence Imaging System (CIS) returns from Accounts Management.

    • Faxed copies with the remark "Process as Original–Faxed Copy."

    • Electronc return prints with an IRSN processed as an original, even when no copy of Form 8453 is attached, or the electronically filed return was signed with a PIN.

  3. If you cannot determine whether the signature is original, SSPND 211 to correspond for an original signature.

  4. Joint returns require the original signature of both taxpayers.

    Exception:

    When it's noted that the spouse is

    1. Deceased and the taxpayer is filing as the surviving spouse

    2. "POW" (prisoner of war) or "MIA" (missing in action)

    3. Unable to sign the return owing to reasons of health

    4. In a combat zone or qualified hazardous duty area

    5. Any of the following conditions is noted and a POA is attached: overseas (including military), incapacitated by disease or injury, or received advance permission from IRS.

  5. One original signature is acceptable on a joint return when a power of attorney (POA) is attached and the POA is valid for both taxpayers.

  6. If a guardian, personal representative, executor, trustee, or fiduciary files the return, it must have a live signature. Supporting documentation that the appointee has the legal right to file on behalf of the taxpayer may also be required. See IRM 3.12.3.3.20, Deceased Taxpayer.

  7. If the taxpayer is a minor child and the tax return is

    1. signed by a parent, it never requires documentary evidence such as birth certificate, but the parent must sign as "Parent for Minor Child" .

      Note:

      The notation must clearly identify the relationship to the minor.

    2. Signed by a guardian or other fiduciary designee, it requires documentary evidence ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

  8. Do not correspond for a missing original signature in the situations described below.

    Exception:

    For a return that meets the criteria of an Economic Stimulus Payment, see IRM 3.12.3.3.18, Economic Stimulus Payment Returns.

    1. "Substitute for Return Prepared by IRS" is noted or "dummy" return.

    2. "Section 6020(b)" or "prompt assessment" is noted or Form 4810, Request for Prompt Assessment Under IR Code Section 6501(d), is attached.

    3. Form 8879, IRS e-file Signature Authorization, is attached with a valid signature, and there is any indication that an electronic filing was rejected or the return is for a prior year.

    4. The return comes from Exam, Collection or Accounts Management and "Process as Original" is present on the return.

    5. An employee's Integrated Data Retrieval System (IDRS) number is present on the signature line.

    6. Taxpayer has signed an attached CP 59 or Letter 143C on the line Sign Here. CSCO will note in the area Sign Here whether the taxpayer has signed under the jurat of the CP 59 or Letter 143C.

    7. Automated Substitute for Return (ASFR) is written or stamped in the top margin; a pink Form 3531 is attached; or Letter 2566 (SC/CG) or Letter 3219 (SC/CG) is attached. See IRM 3.12.3.3.2.

    8. There is an indication of TRPRT (transcript of a return).

    9. Computer Condition Code (CCC) "3" is already present.

    10. The return is from the Correspondence Imaging System (CIS).

3.12.3.2.2.2.5  (01-01-2015)
Fields Not Visible in Error Code

  1. The complexity of calculating income, taxes, and credits sometimes requires a number of fields. The number of fields from time to time exceeds the space available in the ERS screen. In those cases, to resolve the error code, examiners have to use command code GTSEC to retrieve the section and with it the fields that don't appear in the error code but are necessary for its resolution. An instruction to use GTSEC for this reason will no longer appear in error codes.

3.12.3.2.2.2.6  (01-01-2015)
Missing Schedules

  1. If Code and Edit did not prepare a dummy schedule from the attachments, you are not required to prepare a "Dummy" schedule/form when missing from a paper return.

  2. GTSEC XX and on enter all appropriate fields.

3.12.3.2.2.2.7  (01-01-2015)
Money Fields

  1. For Form 1040 and Form 1040A, ISRP transcribes

    1. all money fields from page 1 in dollars only

    2. all money fields from page 2 up to and including Other Taxes (Form 1040) or Total Credits (Form 1040A) in dollars only

    3. all Section 05 fields, and Total Tax from Section 04 in dollars and cents

    4. all attachment schedules/forms in dollars only unless otherwise noted in the section

    Note:

    Integrated Submission and Remittance Processing (ISRP) transcribes all of Form 1040EZ in dollars and cents.

  2. Some of the fields transcribed in dollars only will display in ERS in dollars and cents, with two zeros to the right of the decimal point.

  3. Any correction to a field with "**" must be entered in dollars only. Any correction to a field without "**" must be entered in dollars and cents.

3.12.3.2.2.2.8  (01-01-2015)
Clear Code C and 000

  1. A field labeled "CL" will be displayed for the entry of a Clear Code when there is a possibility that a change or correction may not be needed. This field is located on line 4 of the screen display, to the right of CRECT. These records are cleared by either of the following actions:

    1. Correcting the error condition and transmitting.

    2. Enter "C" in the Clear Field, to indicate no correction is needed.

    Note:

    If a correction is made, you must transmit before entering the clear code "C" .

  2. Unfinished records from the previous day will not contain any of the "C" Clear Codes that were assigned to the record. All Clear Codes are removed by the system for the new day's inventory. Programming will erase all "C" Clear Codes when a record has been suspended with the CC SSPND.

  3. Use the numeric "000" as a Clear Code to delete invalid or erroneous Action Codes when there is no reason to suspend the record.

  4. Clear Action Codes 410 and 700 before resolving other errors in a record. All other Action Codes, enter "C" in the Clear Code Field after corrections for the Action Code have been completed.

3.12.3.2.2.2.9  (01-01-2015)
Entity Information

  1. Input entity changes when any acceptable written notification, as defined in the following, is received from the taxpayer and you are led to the Entity area:

    1. Written notification signed by the taxpayer informing the Service he/she wants their address changed.

    2. IRS correspondence returned by the taxpayer with new address information. No signature is required.

    3. Form 8822, Change of Address, is attached to the return. Enter as intermediate or long entity.

3.12.3.2.2.2.10  (01-01-2015)
Miscellaneous Payments

  1. When taxpayers attach a state income tax return with their federal return, detach and route the state income tax return to the Receipt and Control Branch. Receipt and Control will route the return to the appropriate state taxing agency. If the state income tax return is not attached, but the taxpayer is attempting to pay "state income tax" on the federal return, assign Taxpayer Notice Code 298.

  2. A Presidential Task Force has determined that taxpayers can make a contribution to reduce the public debt. Certain tax packages contain a message from the Commissioner telling taxpayers that they may send a separate check made out to the Bureau of Public Debt with their tax returns. If a check made out to the Bureau of Public Debt is found attached to the return, route to Receipt and Control.

3.12.3.2.3  (01-01-2015)
Command Codes

  1. Use the appropriate Command Codes (CC) when correcting the Error Inventory and the Workable Suspense Inventory or when additional research is necessary. The ERS and IDRS Command Codes are as follows:

    ERS COMMAND CODES
    COMMAND CODE DESCRIPTION
    CRECT Used to enter a correction.
    DLSEC Used to delete a section from the data record.
    GTREC Used to access the first error in a block in the Error Inventory or a specific record in the Workable Suspense Inventory. It can also be used to redisplay any uncorrected error.
    GTSEC Used to obtain the display of any section of a record in process.
    NWDLN Used to change (renumber) the DLN and MFT of the record and reject the record.
    RJECT Used to reject a record from ERS.
    SSPND Used to enter an Action Code and place a record in suspense.
    TRDBV Used to obtain the display of edited, transcribed, and corrected data from electronic returns and Telefile returns for tax year 1998 and later.
    TRERS Used to display return in Rejects only when return was an unpostable.
    IDRS COMMAND CODES
    COMMAND CODE DESCRIPTION
    ENMOD Used to request the entity module for a specific Taxpayer Identification Number.
    ENREQ Used to input entity changes for all master files.
    ENREQR Used to input CC IRCHG.
    ERINV Used to research a DLN or TIN on the ERS Control File.
    IMFOL Will display entity and tax module information on-line for query access.
    INCHG Response to CC ENREQ for IMF and IRAF accounts. This is a generated command code with a screen format.
    INOLE Used to access the most current entity data from the national (NAP) files.
    IRCHG Response to CC ENREQR. Used to add a name control to the valid name controls for a given TIN (make an account "IRS valid" ). Initiates an account merge of the valid and invalid TINs for a given account.
    IRPTR Contains entity data, cross reference information, DOD/DOB, and income summary information. CC IRPTR is available for researching information (before or after correspondence), to determine items such as gross social security benefits, withholding, social security tax withheld, and Medicare tax withheld. IRPTR is updated monthly. On-line research is available for ten years. TY2014 IRPTR data will be available starting mid-February 2015 as information is processed and is continually updated, per IRM 2.3.35.
    NAMEB Name and address data is entered to research a missing EIN.
    NAMEE Name and address data is entered to research a missing EIN.
    NAMEI Name and address data is entered to research a missing SSN.
    NAMES Name and address data is entered to research a missing SSN.
    RTVUE Contains edited, transcribed, and corrected data from data entry lines of returns and related forms and schedules filed in the current processing year (including two prior tax years).
    TXMOD Used to research a specific tax period for a specific type of tax.

    Note:

    Additional information is contained in IRM 3.12.37, IMF General Instructions; IRM 2.3, IDRS Terminal Responses; IRM 2.4, IDRS Terminal Input, and Job Aid Book 2515-015.

  2. When IDRS is unavailable, SSPND 351.

3.12.3.2.4  (01-01-2015)
Error Resolution System (ERS) Action Code

  1. Description - ERS Action Code indicates that specific information is missing, suspended, or removed from processing. ERS Action Codes will have sufficient detail to indicate if correspondence, in-house research, or other action(s) are required. Exhibit 3.12.3-3 explains the Action Codes.

  2. Code and Edit tax examiners assign Action Codes to numbered returns that are unprocessable, require research, correspondence, etc. The code is entered on the lower center margin of the return.

  3. Correspondence Action Sheets (Form 6001) are attached by Code and Edit for initiating correspondence.

  4. Action Codes will generally be sufficient with no further explanations, when routing within the campus for in-house research.

  5. The Action Code assigned by Code and Edit is transcribed and kept as part of the Form 1040 record. It will always display as a Priority 1 Error.

  6. Correction Procedures - Use CC SSPND, RJECT, or NWDLN to enter an Action Code on the record, correct an invalid code, resuspend, or delete a record from ERS. If the Action Code assigned by Code and Edit or transcribed by ISRP, is invalid or incomplete, use "000" as a Clear Code to delete invalid or erroneous Action Codes when there is no reason to suspend the record.

    Note:

    Only one Action Code can be assigned at one time to a record from ERS

    .

  7. Enter a valid Action Code with CC SSPND to clear the record from the screen and place it in either Workable or Unworkable Suspense.

  8. Enter CC RJECT to delete the ERS record from ERS Inventory and the Service Center Control File (SCCF). Only Action Codes 620, 630, 640, 651, 660 and 670 are valid with CC RJECT.

  9. Enter an Action Code with CC NWDLN to delete the record from ERS and the SCCF and establish a new DLN for input.

3.12.3.2.5  (01-01-2015)
Revalidating With OLE

  1. ERS allows for the on-line revalidation of the TIN and name control using the Online Entity System (OLE). Corrections made in ERS to TIN and Name Control, will revalidate by accessing the National Accounts Profile (NAP). The Error Codes where this occurs for primary taxpayers are as follows:

    • Error Code 003

    • Error Code 004

    • Error Code 005

    • Error Code 006

    • Error Code 007

    • Error Code 008

    • Error Code 009

    • Error Code 011

  2. The Error Codes where NAP revalidation takes place for Secondary SSN, dependents and Earned Income Credit (EIC) children are:

    • Error Code 010

    • Error Code 011

    • Error Code 012

    • Error Code 013

  3. The Error Codes where NAP revalidation takes place for Schedule H information (employer identification numbers (EINs) only) are:

    • Error Code 164

    • Error Code 170

    • Error Code 172

  4. Various Error Codes will provide instructions to move your cursor to the bottom of the screen and transmit. This will send the record back out for revalidation by the NAP.

3.12.3.2.6  (01-01-2015)
Taxpayer Notice Code (TPNC)

  1. Taxpayer Notice Codes (TPNC) are used when a math error is present involving the tax liability or refund/amount owed. TPNCs are entered on the ERS screen display following the literal "NC" .

  2. Once a code is transmitted to the record, it cannot be changed unless a correction causes an Error Code with a higher priority or a correction erases an Error Code previously cleared with a TPNC. See IRM 3.12.3.2.10.4(4) and (5).

  3. A TPNC assigned on an Error Code will be redisplayed with subsequent displays of that record.

  4. Multiple TPNCs can be entered when multiple error conditions are shown. IMF ERS can generate a maximum of five TPNCs; the fifth must be TPNC 100, unless the fifth is the last TPNC you assign. See paragraph 9 below.

  5. When working a converted return and a TPNC is required to resolve the error, assign TPNC 111 as the first notice code to inform the taxpayer the return has been converted to a Form 1040.

  6. TPNCs assigned must be valid for that Error Code. If an invalid TPNC is entered, the same math Error Code will re-display.

  7. Enter TPNCs only after you have determined that no other corrections to the screen display are needed. If you need to change information on the screen and assign a TPNC; first correct the appropriate field(s), and transmit. When the Error Code redisplays, assign the TPNC(s).

  8. An error may ripple through a return, changing the taxpayer's figures that were originally correct. These ripple errors-especially but not only in taxable income and the AGI-can trip error codes that would not otherwise have generated. If an error code is the direct result of a ripple error, assign any previously assigned TPNC.

    Caution:

    It is important that the taxpayer be advised of all errors that are present on the return. Use caution when entering any previously assigned TPNC.

  9. Use TPNC 100 and take the appropriate action when the following apply:

    If using TPNC 100... Then...
    A] As the fifth TPNC,
    1. Indicate that there are more than five TPNCs.

    2. Write all applicable TPNCs (including 100) on Form 12126 or similar form.

    3. Attach the form to the front of the return, below the entity.

    B] When no existing TPNC fits the error situation,
    1. Print message (exactly as it should read on the notice) on Form 12126 or similar form.

    2. Write TPNC 100 (and any other TPNCs sent) on Form 12126.

    3. Attach the form to the front of the return, below the entity.

    4. Follow local procedures (i.e., leave return in the block or charge out the return and route directly to Notice Review).

    C] On electronic returns Returns,
    1. GTSEC 01 and print the entity screen display.

    2. Complete Form 12126, or similar form, with the approved text and any additional TPNCs that were assigned and attach it to the Section 01 screen print.

    3. Place the Section 01 screen print in a designated area for electronic returns with TPNCs 100.

    Note:

    When assisting a primary center with electronic ERS inventory, all Section 01/ TPNCs 100 must be faxed daily to the primary center.

    Note:

    The list of allowable TPNCs shown at the end of each math Error Code displays only a short description of the actual literal. Refer to Exhibit 3.12.3-2 for a complete list of TPNCs with the actual literals.

  10. SSPND 640 to return to originator and indicate on Form 4227 the error condition and the TPNC that would have to be sent when any of the following exist:

    1. Substitute for Return Prepared by IRS under authority of Section 6020(b).

    2. An assessment made from Form 2859, Request for Quick or Prompt Assessment.

    3. The return is an Examination adjustment case, identified as Secured by Examination.

    4. Form 3198, Special Handling Notice for Examination Case Processing, is attached.

    Note:

    If you can determine that the originator wishes to have a TPNC sent, you may send one.

3.12.3.2.7  (01-01-2015)
Computer Assisted Review of Error Resolution System (CARE)

  1. Computer Assisted Review of Error Resolution System (CARE) is the "on-line" quality review of TPNCs initiated by the ERS system. The CARE system is a management tool used to identify incorrect or erroneous TPNCs, before the normal Notice Review process.

  2. Notices corrected by CARE prevent the following:

    • Delays in refunds

    • Delays in balance due notices issued

    • Incorrect direct deposits

    • Erroneous notices being generated to the taxpayer

  3. CARE reviewers correct TPNCs on-line using the ERS system, the day following ERS processing. The CARE process begins with the selection of TPNCs to be reviewed using any of the following criteria:

    • All of a Tax Examiner's Work

    • All Notice Codes

    • Money Amount

    • Batch and Block Number

3.12.3.2.8  (01-01-2015)
Computer Assisted Pipeline Review (CAPR)

  1. For 2002 and later, ERS Tax Examiners will no longer be required to enter a CAPR code.

  2. If an entry is made in the first position after the field designator, a CAPR error will display stating the Valid CAPR Codes (M, C, T, E, D, S, and Blank).

3.12.3.2.9  (01-01-2015)
Correspondence Procedures

  1. ERS examiners are required to inspect returns for missing original signatures. Without the taxpayer's signature the tax return is not an official document and may not be processed. See IRM 3.12.3.2.2.2.4.

    1. If a return is unsigned, SSPND 640 to send the return to Rejects.

    2. If the present signature cannot be determined to be an original, SSPND 211 and correspond for an original signature.

  2. Correspondence is necessary when a return is incomplete or illegible and for that reason cannot be processed.

  3. Stop processing the return when you have identified a need to correspond and take the appropriate action(s) as follows:

    1. Scan the tax return for further reasons for correspondence: missing forms, unattributable tax liability, missing original signature, missing information about dependents or EIC children such as name, relationship, or TIN. Do not correspond for only the TINs of dependents or EIC children.

      Note:

      Tolerances and thresholds apply to some forms and affect correspondence. See the following exceptions when corresponding for
      • Missing original signatures. See IRM 3.12.3.2.2.2.4.
      • Form 1116. Refer to EC 277.
      • Form 2106. Refer to EC 244.
      • Form 8283. Refer to EC 240.
      • Schedule/Form 8812. Refer to EC 340.
      • Schedule EIC. Refer to EC 338.
      • Form W-2 or Form 1099. Refer to EC 350.

      Caution:

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

    2. Check the return for Form 2848, Power of Attorney and Declaration of Representative, or similar statement to ensure that the correspondence is correctly addressed.

    3. When a return is for a minor taxpayer and the parent's name is known, ensure that the parent's name appears in Field 01NL2. Look for the parent's name on Form 8615 or the signature line of the return.

    4. When you correspond for Schedule C or F and ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and no Schedule SE is present, request that the taxpayer declare liability or non-liability for the self-employment tax too.

      Caution:

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

  4. Correspond for all missing information "prior" to referring the return to other IRS entities (e.g., Exam, IVO, Entity, etc.)

  5. The ERS tax examiner who identified the need for correspondence will prepare Form 6001 using the following steps:

    1. Mark all appropriate paragraphs on Form 6001.

    2. Complete all information required for each paragraph selected (e.g., Forms, Schedules, amounts, etc.).

    3. Enter all money amounts on Form 6001 in dollars and cents.

    4. Always select paragraph (u) on Form 6001 regarding electronic filing when the return is:
      * A current year return and,
      * There is no indication of electronic filing.

      Exception:

      Do not select paragraph (u) when:
      • the return is for a decedent
      • the return is for a fiscal year
      • the returns shows an address in a U. S. Possession
      • the return shows or suggests that Form W-7, Application for IRS Individual Taxpayer Identification Number was attached. A statement such as "Form W-7 detached" may appear on the return.
      • the return includes Form 8948, Preparer Explanation for Not Filing Electronically.
      • the return includes Form 14039, Identity Theft Affidavit.

    5. Attach Form 6001 below the entity section of a paper return. If MeF, print Section 01 and attach Form 6001 to the print below Field 01ZIP.

    6. Suspend "all First Correspondence" with Action Code 211.

      Exception:

      Suspend ACA correspondence (EC 068, 100, 101, 190,191,192, 193, 194, 195, 196, 197, 198, 199, 270, and 344) with Action Code 224. If multiple reasons for corresponding and one is an ACA issue, SSPND 224.

  6. SSPND 640 (do not correspond) to return to the originator if the return is any of the following or is incomplete or unprocessable:

    1. Substitute for Return Prepared by IRS under the authority of Section 6020(b).

    2. An assessment made from Form 2859, "Request for Quick or Prompt Assessment" .

    3. An Examination Adjustment case identified as "Secured by Examination" .

    4. Form 3198 is attached.

  7. When providing the taxpayer with a contact number, provide a toll-free number whenever one is available. The following is a list of some of those numbers:

    Call Regarding Toll-free Number
    W&I 800–829–0922
    IMF SB/SE accounts 800–829–8374
    Taxpayers with an EIN 800–829–0115
    Estates and Gifts 866–699–4083
    Excise 866–699–4096
    TE/GE accounts 877–829–5500
    TAS 877–777–4778
    TAS, TTY/TDD 800–829–4059

3.12.3.2.9.1  (01-01-2015)
Second Correspondence

  1. Treat missing information on a return as a No Reply, except in the situations in the following list when contact from any area of Submission Processing has previously been made with the taxpayer, including Form 3531 (greenies). SSPND 212 to correspond a second time when any of the following exceptions apply and had not been requested during first correspondence:

    1. Form 6251 as required by Error Code 268.

    2. Form 5329 when no determination can be made as to which taxpayer is liable.

    3. Schedule SE when no determination can be made as to which taxpayer is liable.

    4. Form 4137 when no determination can be made as to which taxpayer is liable.

    5. Schedule H when no determination can be made as to which taxpayer is liable.

    6. Form 8606 when no determination can be made as to which taxpayer is liable.

    7. Form 8919 when no determination can be made as to which taxpayer is liable.

    8. EC 028 appears after Code and Edit has corresponded or ERS has corresponded for "field errors only" , use Form 6001.

    9. EC 029 appears after Code and Edit has corresponded or ERS has corresponded for "field errors only" , use Form 6001.

    10. EC 038 appears after Code and Edit has corresponded or ERS has corresponded for "field errors only" , use Form 6001.

    11. ACA Error Codes 068, 100, 101, 190, 191, 192, 193, 194, 195, 196, 197, 198, 199, 270, and 344 appears after first correspondence and the taxpayer provided a complete reply, SSPND with Action Code 224. Follow the procedures under the error code for the appropriate paragraph(s) to send using Form 6001.

    12. If the 1263C letter, paragraph "F" does not provide adequate space to request information needed for Second Correspondence, Form 6001 and the 12C letter must be used to correspond with the taxpayer. You must also send the following fill-in paragraph with the 12C letter, "Thank you for sending us the information we requested about your Form (input correct form number) for the period shown on page 1 of this letter. We still need more information to process your return."

  2. Do not correspond again if the information was previously requested and the taxpayer did not furnish the information or furnished an incomplete response. Treat as a No Reply. Refer to Exhibit 3.12.3-1 to determine the correct action to take for No Reply to correspondence when these issues were requested during the first correspondence.

3.12.3.2.10  (01-01-2015)
Types of Errors

  1. The ERS system will identify errors according to type and priority as follows:

    • Action Code Error (Priority I)

    • Section Error (Priority II) - Includes terminus error and Integrated System Remittance Processing (ISRP) problem code

    • Validity Error (Priority III) - Includes field errors

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

3.12.3.2.10.1  (01-01-2015)
Priority I Errors, Action Code

  1. Priority I Errors consist of the following:

    1. Invalid or valid Action Code assigned by Code and Edit.

    2. Valid Action Code assigned to Suspense Inventory.

  2. Use the following error correction for Action Codes:

    If the... Then...
    A] Action Code requires a Suspense Action,
    1. SSPND with correct Action Code.

    2. Go to the bottom of the screen and transmit.

    B] Action Code does not require a Suspense Action, (not a valid code)
    1. Enter numeric "000" in the Clear Field (CL).

    2. Go to the bottom of the screen and transmit.

    C] Action Code is 001,
    1. Enter CC GTSEC for each section that contains data.

    2. Add the required data.

    3. Enter C in the Clear Field.

    4. Go to the bottom of the screen and transmit.


    (record will go through normal validity checks).

    Note:

    Do not remove the document from the block unless the case is a Priority Statute or manual refund case.

3.12.3.2.10.2  (01-01-2015)
Priority II Errors, Section Errors

  1. Priority II Errors may be present if normal ISRP validity checks have been bypassed. These conditions are as follows:

    1. Split screen transmission (Edit Error Code 1). Key Verifier attempted to change the Check Digit, Key Verifier changed four or more digits of the Primary TIN, or the Original Entry Operator indicated that a required section was missing, or the Depositor Account Number (DAN) in Section 06 (that is input twice) was not entered the same both times. The second entry of the DAN is dropped by ISRP. ERS must determine if the entries in Section 06, especially Field 06DAN, have been transcribed correctly.

    2. Invalid section ending point (Edit Error Code 3).

    3. Invalid field length (Edit Error Code 4).

    4. Questionable Section (a section entered twice or entered out of sequence by ISRP) (Edit Error Code 5).

    5. Missing required section.

    6. Terminus errors (no error in record).

  2. The display will only show one section (error) at a time for the transcribed fields (except ERS Action Code and Remittance). Display will be in columnar format with or without data. The error type will also be indicated for ISRP Problem Code errors.

  3. The content will have any individual section, excluding computer generated fields and the Action Code. The Action Code is an uncorrectable field except as defined for CC SSPND and RJECT.

  4. Use the following general guidelines when correcting a Priority II Error:

    1. ISRP Errors - All fields of the section must be examined when this condition exists. If Section 01 of a return is coded, examine the section (via CC GTSEC) for an error to ensure that the return is for the taxpayer whose name is in Section 01. Correct the section. Once the section is correct, transmit from the bottom of the screen.

    2. Missing Section Errors - If data is present for the missing section, enter all the data for the section and transmit. If no data is present for the missing section, refer to specific IRM procedures for initiating research (see IRM 3.12.3.2.3) or correspondence (see IRM 3.12.3.2.9). After initiating research or correspondence, SSPND the record with the appropriate Action Code.

    3. Terminus Errors - All fields of the section must be examined when this condition exists. Make the necessary corrections to the record. Once the section is correct, transmit from the bottom of the screen.

    4. Questionable Section - Verify and enter all the data for the displayed sections. When all of the data is correct, transmit from the bottom of the screen.

  5. Correct all displayed fields before transmitting.

  6. Go to the bottom of the screen and transmit when no corrections are necessary.

3.12.3.2.10.3  (01-01-2015)
Priority III Errors, Validity Errors, including field errors

  1. Priority III Errors generate when any field fails to meet the requirement(s) for that field (and that field only). The following is a list of some conditions that may create a field error:

    1. Non-numeric character in a numeric field.

    2. Non-alphabetic character in an alpha field.

    3. Blank space in a number field.

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

  2. Priority III Errors will display in columnar format in the order encountered in the record. Overflow fields can be identified by all question marks (for money fields) or a single pound sign in the last position of a Name Line. Every field that displays is in error.

  3. Use the following general guidelines when correcting Priority III Errors:

    1. Check for coding and transcription errors.

    2. Enter the correct data for each field displayed.

    3. Blank the field when no data should be in a displayed field.

    4. Follow section instructions for fields in error.

      Note:

      When "Unrecognizable Field Error" displays, SSPND 630.

3.12.3.2.10.4  (01-01-2015)
Priority IV Errors, Math and Consistency Errors (Error Codes)

  1. Priority IV Errors generate when any valid field is used in any computation in which the results are inconsistent with or contradictory to other valid field(s). EC 001–999 will be assigned by the Computer. If the result of the computer computation of an amount differs from the taxpayer's amount, the computation fields will be shown as a Priority IV Error. Error types will be one of the following:

    • Consistency Errors

    • Validity Errors

    • Math Errors

  2. The display will show the Error Code assigned and the fields needed to make the necessary correction(s).

  3. Resolve all errors by either eliminating the error, entering clear codes, or entering a TPNC.

    Note:

    All math Error Codes will require a correction to a field or the entry of a TPNC.

  4. When correction causes an Error Code with a higher priority than the previous Error Code to display, all Clear Codes and TPNCs already entered for lower priority Error Codes will be deleted. All lower priority Error Codes, still present in the record, will be re-displayed for resolution even when previously cleared with a TPNC or Clear Code.

  5. When a correction causes a cleared Error Code to no longer be in error; the TPNC or Clear Code for that Error Code will be deleted. All TPNCs and Clear Codes assigned to all lower priority (higher numeric) Error Code(s) will also be deleted. Any remaining Error Codes, previously cleared (deleted because of a correction), will re-display.

  6. Use the following general guidelines when correcting a Priority IV Error:

    1. Compare the displayed fields with the return.

    2. Correct all fields edited or transcribed incorrectly.

    3. Enter correct taxpayer amounts for ERS input only fields (e.g., Other Statutory Credits).

    4. Follow the instructions for the displayed Error Code when correcting fields in error.

3.12.3.2.10.5  (01-01-2015)
Error Codes in Series 500 and 600, changes in statutory credits

  1. Error Codes in the 500 and 600 Series (except 601) provide the opportunity to inform the taxpayer(s) of adjustments made to their statutory credits when there is no change to his/her refund. This happens when the taxpayer has more statutory credits available than are needed to zero out the tax. These excess credits are not refundable but can be carried over to the following year. Sometimes the taxpayer will make a mathematical error on his/her return which makes it necessary to use more or less of the credits to offset the tax, but the error still results in no change to their anticipated refund. The taxpayer will be notified of the adjustment to the credit so they can have an accurate record of the carryover credits available to offset tax in the future year. The taxpayer is notified by means of the Letter 2719C. See the following example:

    Before Correction After ERS Correction
    1. Line 44 Tax Amount is $1,000.

    2. Investment Credit is $1,500.

    3. Credit is limited to $1,000.

    4. Credit taxpayer will carry forward is $500.

    1. Line 44 Tax Amount is $1,400.

    2. Investment Credit is $1,500.

    3. Credit is limited to $1,400.

    4. Credit taxpayer will carry forward is $100.

  2. Prepare Form 3696–A to initiate the Letter 2719C when the change to credits is $100 or more. Complete the following:

    1. Boxes 1 through 9 (as appropriate), on Form 3696–A.

    2. "Fill-ins" portion of Form 3696–A.

    3. "Fill-ins" 01 through 05 of Form Letter 2719C (these are required).

    Note:

    If preparing Form 3696–A for Form 3800 (TY97 and later), and line 3 (Passive Activity Credits Included) or line 5 (Passive Activity Credits Allowed) of Form 3800 is present; do not reference on Form 3696–A individual general business credit. Instead, reference any and all Form 3800 credits as "your general business credit" .

3.12.3.3  (01-01-2015)
Special Procedures

  1. This subsection addresses the following special situations, return types and procedures:

    • Secured/Photocopied/Second Returns

    • Automated Substitute for Return (ASFR)

    • Frivolous Filer

    • Accounts Over 100 Million Dollars

    • Injured Spouse Allocation

    • Innocent Spouse Relief Request

    • International Returns

    • KITA - Killed in Terrorist Action

    • Military Spouse Residency Relief

    • Combat Zone Returns

    • Natural Disaster/Emergency Relief Program

    • Conversion of Returns

    • Misblocked Returns

    • Prior Year Returns

    • Re-Entry (Reinput) Returns

    • Taxpayer Advocate Service

    • Economic Stimulus Payment Returns

    • Electronic Returns

    • Deceased Taxpayer

    • Multiple Fliers on the Same Return

    • Tax Return for an ITIN Income and Withholding Statements for SSN

  2. Manual Refund - Any return hand carried by a W&I SP liaison for Taxpayer Advocate Service (TAS) as a manual refund should be processed by a lead tax examiner or designated tax examiner. (See IRM 3.12.3.79.4.3 EC 260.)

3.12.3.3.1  (01-01-2015)
Secured/Photocopied/Second Returns

  1. Taxpayers sometimes file returns with Form 1040, Form 1040A, or Form 1040EZ to correct or change previous returns. Some taxpayers send copies of original returns with payments or correspondence.

  2. Process the return as an original if the phrase "No TC 150," "Secured by Collection," or "TC-599"-XX appears anywhere on the return.

  3. Process a photocopied return as an original when "Process as Original" has been edited on the return, indicating that Exam has the original, delinquent return.

  4. Process any return with the phrase PAO in the upper left corner of the return as an original return so that it may be posted as a duplicate.

3.12.3.3.2  (01-01-2015)
Automated Substitute for Return (ASFR)

  1. Most "Substitute For Returns" (SFRs) have been automated and are now called ASFRs.

  2. Take the following action when an ASFR is received in ERS. ASFRs are usually Section 01 validity errors (e.g., a "ZIP Code" problem or an invalid character). You will not have the actual document:

    1. Research using CC INOLE.

    2. Re-enter the entity data into the field(s) in error.

3.12.3.3.3  (01-01-2015)
Frivolous Filer

  1. SSPND 331 any return on which the taxpayer:

    1. Argues - for any reason - the filing of a tax return or the paying of tax.

    2. Makes use of a frivolous argument to reduce income or liability.

    3. Marks out or alters - in any manner - the penalty of perjury statement (jurat) above the signature.

  2. A Frivolous Return Process stamp in the upper left hand corner should be present if the return has already been reviewed by the Exam FRP Coordinator. Do not SSPND 331, continue processing.

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Example:

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

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

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

3.12.3.3.4  (01-01-2015)
Suspect Returns

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    ≡ ≡

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. The lists above are not exhaustive or final. Fraudulent returns frequently change. The filers adapt quickly to circumstances and adopt new practices. ERS examiners should refer suspect returns to IVO or FRP according to the kind of fraud when they believe they've come across a refund scheme not described here.

  5. If you suspect a return is fraudulent, refer to the following steps. Do not resuspend a return to the same office a second time. If a second referral is necessary, make sure it meets the criteria for referral to the second office.

    1. If the return is electronic, print Section 01 of the return.

    2. Suspend the return to:
      IVO with SSPND 336, or
      ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
      SSPND 331 for frivolous arguments listed in IRM 3.12.3.3, Frivolous Filer

    3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ ≡ ≡ ≡ ≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.12.3.3.5  (01-01-2015)
Accounts Over 999 Million Dollars

  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. Suspend the returns with action code 620 and route them via overnight mail to the following address:
    Accounting Control/Services Operation
    201 West River Center Blvd., Stop 21
    Covington, KY. 41011

    Note:

    Centers that use CMODE in processing electronic returns refer all manual refunds to the parent center of the return according to the file location code, or center code, of the DLN. To that end those centers print Section 01 of the return; note manual refund on the print; collect the prints; and fax them daily to the parent center.

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡ ≡

    • ≡ ≡ ≡ ≡ ≡

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. Consistency errors in the range 5XX and 6XX may appear too in consequence of the trunacted AGI. Keep the effect of the trunacted AGI in mind when you follow the procedures at those error codes.

3.12.3.3.6  (01-01-2015)
Injured Spouse Allocation

  1. An "Injured Spouse" allocation request can be filed by one spouse to protect his or her share of a joint overpayment. Injured Spouse returns can be identified by one of the following:

    1. "Injured Spouse" written on the return.

    2. Form 8379, Injured Spouse Claim Allocation attached.

    3. Batched in Blocking Series 920–929 (Form 1040/A/EZ/X).

  2. Use the following table to determine procedures for handling "Injured Spouse" claims:

    If the return... Then...
    A] Has Blocking Series 920–929,
    1. Continue Processing.

    2. Leave Form 8379 or Form 1040X attached.

    B] Does not have Blocking Series 920–929 (found in regular block of work), SSPND 610 or 611 to have renumbered.

3.12.3.3.7  (01-01-2015)
Innocent Spouse Relief Request, Form 8857

  1. Taxpayers file Form 8857 to request relief from a tax liability for which they believe only the spouse should be held responsible. Three types of relief from joint and several liability are available.

    1. Innocent Spouse Election. An election made by a person who filed a joint return or filed a return as "married filing separately" in a community property state and later said that the understatement of tax on the return stems from the erroneous reporting of an item that belongs to the spouse, of which the claimant had no knowledge or reason to know and taking into account all the facts and circumstances, it would be inequitable to hold that person liable.

    2. Separate Liability Election. An election made by a person who filed a joint return and later claimed separate liability from their spouse. The claimant must be legally separated, living apart for 12 months or more, or no longer married to the spouse with whom he or she filed the joint return at the time the claim was filed.

    3. Equitable Relief. Request made by a person who filed either a joint return or a return as "married filing separately" in a community property state, and later claimed that taking into account all of the facts and circumstances, it would be inequitable to hold that person liable.

    Note:

    IRM 25.15 provides technical and procedural guidance.

  2. Taxpayers are instructed to file Form 8857, Request for Innocent Spouse Relief, to request relief if they are making the preceding claims.

  3. When the taxpayer attaches correspondence to the return and indicates "Innocent Spouse" , "Separate Liability Election" , "Equitable Relief" , "Joint and Several Liability" , or Form 8857 is attached to the return, enter 3 in Field 01CCC.

    Note:

    When multiple CCCs are present, CCC 3 must be entered first.

  4. Innocent Spouse Relief requests are processed in Cincinnati only. When the taxpayer attaches correspondence to the return that identifies him/her as a claimant or when Form 8857 is attached to the return:

    1. Detach the correspondence and Form 8857 and all supporting documentation.

    2. Edit working trails on the return and the correspondence and Form 8857.

    3. Prepare Form 4227, noting "Innocent Spouse Request," and attach it to the detached items.

    4. Give Form 8857 and all documents related to it-to your manager.

    5. Leave the return in the block and process as normal.

  5. Send all claims daily, via traceable mail, to the following address:
    Cincinnati Submission Processing (CSPC)
    Stop 840F

3.12.3.3.8  (01-01-2015)
International Returns

  1. Treat any return with an address outside the 50 United States and District of Columbia as an international return.

    Note:

    This does not include APO/FPO addresses.

    Caution:

    Taxpayers may report income earned in a foreign country or through a business located in a foreign country. As long as the tax return has a domestic address and does not meet international criteria, the foreign income does not make it an international return.

  2. An international return can be identified by the presence of one of the following forms:

    1. An address outside the 50 United States and Washington, D.C. with the exception of addresses for the Army Post Office, Air Force Post Office, or Fleet Post Office, usually abbreviated to APO or FPO.

    2. Notation of "Streamlined" on the return.

    3. Streamlined self-certification, Form 14653, Streamlined Foreign Offshore.

    4. Streamline self-certification, Form 14654, Streamline Domestic Offshore.

    5. Form 1040 Guam

    6. Form W-2 from American Samoa (Form W-2AS)

    7. Form W-2 from Commonwealth of Northern Mariana Islands (Form W-2CM)

    8. Form W-2 from Guam

    9. Form W-2 from Puerto Rico (Form 499R-2 and Form W-2 PR)

    10. Form W-2 from United States Virgin Islands (V.I. Form W-2)

    11. Form 1040NR and 1040NR–EZ

      Caution:

      When Form 1040NR or Form 1040NR-EZ is attached to Form 1040, do not separate the forms. Keep the forms together and send them to AUSPC.

    12. Form 1040-PR, U. S. Self-Employment Tax Return (Including the Additional Tax Credit for Bona Fide Residents of Puerto Rico) (Spanish version)

    13. Form 1040-SS, U. S. Self-Employment Tax Return (Including the Additional Tax Credit for Bona Fide Residents of Puerto Rico)

    14. Form 1042-S, Form SSA 1042-S or Form RRB 1042-S

    15. Form 2555, Foreign Earned Income

    16. Form 2555-EZ, Foreign Earned Income Exclusion

    17. Form 4563, Exclusion of Income for Bona Fide Residents of America Samoa

    18. Form 5074, Allocation of Individual Income Tax to Guam or the Commonwealth of Northern Mariana Islands

    19. Form 8288-A, Statement of Withholding Under Section 1446

    20. Form 8689, Allocation of Individual Income Tax to the United States Virgin Islands

    21. Form 8804, Annual Return for Partnership Withholding Tax Under Section 1446

    22. Form 8805, Statement of Withholding Under Section 1146

    23. Form 8813, Partnership Withholding Tax Payment

    24. Form 8833, Treaty-Based Return Position Disclosure

    25. Form 8898, Statement for Individuals Who Begin or End Bona Fide Residency in a United States Possession

  3. An International return can also be identified by the presence of one of the following on an IMF return:

    1. Notation of "Dual Status" .

    2. Taxpayer indicates exemption or exclusion of tax and/or income as a result of an international treaty (e.g., student treaty), article, or code (not IRC). This instruction does not apply to "American Indian Treaty" or similar statement.

    3. Indication of treaty trader or Fulbright grantee.

    4. Notation of Section 911, 931, or 933 of the Internal Revenue Code (IRC).

  4. Except in AUSPC use SSPND 651 to forward any international returns described in paragraph 1, 2, or 3 to AUSPC for immediate processing. In AUSPC use SSPND 610 to have such returns renumbered.

    Caution:

    Unless the return meets other international criteria, do not transship returns when the taxpayer has converted income paid in a foreign currency. The taxpayer may, for instance, earn income in Canadian dollars, convert it to U.S. dollars, and then and report it on the return in U.S. dollars.

3.12.3.3.9  (01-01-2015)
KITA: Killed in Terrorist Action

  1. Route all returns identified as "KITA/KIA" , "KITA-Oklahoma City" , "KITA-9/11" , or "KITA-Anthrax" to the KITA coordinator in Accounts Management for processing.

    Note:

    A list of current KITA/KIA coordinators can be found at the SERP home page under the tab Who/Where.

  2. If the taxpayer writes Sec 692(d)(2) on the "Other Payments" line (line 65 for 2001 and line 59 for TY 1995 returns only) of Form 1040 with a money amount to the right, Code and Edit should route to the KITA/KIA coordinators. Convert Form 1040A/EZ with Sec 692(d)(2) written anywhere on the return to a Form 1040 before sending the return to the KITA/KIA coordinator.

  3. If the KITA/KIA coordinator determines that the return does not qualify for KITA/KIA, the coordinator will attach a Form 4227 notating "Not eligible for KITA/KIA" to the front of the tax return. The Form 1040 will be returned to Code and Edit to complete processing. Code and Edit will "X" any amount on the return where the taxpayer has written "Section 692(d)(2)" .

    Note:

    If the KITA/KIA coordinator determines that the return is not eligible under Sec 692(d)(2), Code and Edit should "X" the amount claimed to the right of the "Other Payments" line.

  4. ERS should enter the computer's amount for tax in Field 0444V and assign TPNC 650.

    Note:

    "X" any amount claimed on the return for tax forgiveness under Section 692(d)2.

  5. If Code and Edit failed to identify a return as KITA/KIA, ERS should take the following action:

    1. Prepare Form 4227 stating KITA/KIA.

    2. SSPND 360 (other in-house research) and route the return to the KITA Coordinator.

  6. If the KITA Coordinator determines the taxpayer qualifies for KITA, the Coordinator will ship the return to the Kansas City KITA Coordinator.

  7. The KITA Coordinator will notify ERS Suspense when the return is routed to the Kansas City KITA Coordinator for processing. ERS should SSPND 640 (Suspense Reject 640) in order to remove the document from ERS inventory.

3.12.3.3.10  (01-01-2015)
Military Spouse Residency Relief

  1. For TY09 the IRS offers tax relief for civilian spouses of active-duty members of the uniformed services. The Military Spouse Residency Relief Act of 2009 grants an extension of time to pay the income tax until October 15, 2010, without penalty.

  2. To elect the extension, the taxpayers filing a joint return write the phrase MSRRA on the top of their tax return.

  3. Taxpayers who file under the filing status married filing separately have to attach the declaration below in addition to writing the phrase MSRRA on their return:
    I am claiming _________________ as my residence or domicile under the Military Spouses Residency Relief Act (MSRRA). Under penalties of perjury, I declare that I am qualified for relief under MSRRA because I am present in ______________ solely to accompany my spouse who is a service member serving in compliance with military orders, and my claimed residence or domicile is the same as my spouse’s residence or domicile.

  4. The declaration must be signed and dated by the taxpayer. Neither a stamped signature nor a faxed signature is permitted.

  5. Enter CCC M and P when the taxpayers request an extension under MSRRA and satisfy the requirements.

3.12.3.3.11  (01-01-2015)
Combat Zone Returns

  1. Members of the US armed forces paid by the US armed forces and serving in a combat zone or in a qualified hazardous duty area are entitled to an exclusion of wages earned in that zone and certain extensions of time for filing and paying. To identify that they are entitled to certain extensions of time, these taxpayers write the location or operation of the military endeavor on the top of their tax return.

    Note:

    Do not enter CCC "M" if the return is a Combat Zone return.

  2. Do not allow write-ins of income exclusions for combat zone pay. If the taxpayer excludes income earned in a combat zone, enter Y in Field 01CCC. Delete the exclusion on line 21 of Form 1040 or restore in full the wages on line 7 of Form 1040 or Form 1040A. Assign TPNC 165. Further instructions appear in EC 260.

    • Members of the U.S. armed forces serving in a defined combat zone or in direct support of one are entitled to an exclusion of all or a portion of their compensation received for active service in the armed forces of the United States. The Department of Defense excludes the eligible combat pay from the wages reported in box one of the Form W-2.

    • The taxpayer may not further reduce the wages.

    • This benefit is available only to members of the US armed forces.

    • Employees of firms under contract by the Defense Department may not exclude income earned in a combat zone.

    .

  3. Take the following appropriate action when one of the military operations listed is noted on the return:

    If the taxpayer notes... And... Then...
    A] Operation Enduring Freedom
    Operation Noble Eagle
    Operation Iraqi Freedom:
    Egypt
    Jordan
    09/19/2001 and later
    03/19/03 to 04/20/03 (Egypt)
    03/19/03 and later (Jordan)
    Enter K in Field 01CCC.
    B] Bosnia
    Croatia
    Former Yugoslavia
    Herzegovina
    Joint Guard
    Macedonia
    Operations Allied Force
    Operation Joint Endeavor
    TY97 or later, Enter R in Field 01RPC.
    C] Former Yugoslavia TY94 and TY93, Enter D in Field 01CCC.
    D] Desert Storm (Persian Gulf area)
    Joint Forge
    Joint Guard
    Northern Forge
    Northern Watch
    TY90, Enter Z in Field 01CCC.
    E] Haiti
    Operational Uphold Democracy
    Operation GTMO
    TY94 and TY93, Enter D in Field 01CCC.
    F] UN Operation TY92, Enter D in Field 01CCC.
    G] Somalia TY93 and TY92, Enter D in Field 01CCC.
  4. Enter Y in Field 01CCC if the taxpayer notes a combat zone or tax period not listed in the preceding table.

    Note:

    Several military operations are covered under UN Operation notation. Refer to your Lead Tax Examiner, who will contact National Office.

  5. For further information about military returns, see EC 260.

3.12.3.3.12  (01-01-2015)
Natural Disaster and Emergency Relief Program

  1. The Natural Disaster / Emergency Relief Program provides relief from late filing and/or late payment penalties for taxpayers in declared disaster or emergency areas.

    1. The program coordinator will notify the campuses when an area has been designated for natural disaster or emergency relief.

    2. Disaster and emergency notifications will include the dates of the extensions of time to file returns and pay taxes.

    3. Taxpayers will be required to call to self-identify themselves as disaster filers.

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3.12.3.3.13  (01-01-2015)
Conversion of Returns

  1. In some instances, it is necessary to convert a Form 1040A or Form 1040EZ to a Form 1040 to process it.

  2. Convert Form 1040A or Form 1040EZ to Form 1040 by using Action Code 610 for non-remittance returns and Action Code 611 for remittance returns.

  3. When working a converted return and a TPNC is required to resolve the error, assign TPNC 111 as the first notice code to inform the taxpayer that the return has been converted to a Form 1040.

  4. Use the following table to identify instances when it is necessary to convert a Form 1040A or Form 1040EZ to a Form 1040 in order for the form to be processed through the system.

    Exception:

    If missing information, correspond before converting the return.

    Exception:

    If Form 1099-MISC is attached with an amount in box 7 and no Self Employment Tax is present, SSPND 211 for Self Employment Tax liability.

    Condition Present or Claimed Form Type
    Additional Standard Deduction for Age/Blindness, Form 1040EZ
    Any line is used that is not a printed line (write-ins) or ERS input only field, Form 1040A, Form 1040EZ
    Community Property is indicated by the taxpayer, Form 1040EZ
    Dependent(s) claimed, Form 1040EZ
    Filing Status Code is other than 1 (single) or 2 (married filing joint), Form 1040EZ
    Gambling losses that are greater than the taxpayer's correct standard deduction amount, Form 1040A, Form 1040EZ
    Interest Income of greater than $1,500, or a negative interest amount, Form 1040EZ
    Prizes/awards over $1,000, Form 1040EZ
    Self Employment - Clear indication of self-employment income of
    • $434 or more if the EIC is claimed;

    • $2,000 or more, otherwise,

    Form 1040A, Form 1040EZ
    Social Security and Equivalent Railroad Retirement Benefits, Form 1040EZ
    Tax period less than 12 months, Form 1040A, Form 1040EZ
    Tax period is other than calendar year (month ending 12), Form 1040A, Form 1040EZ
    Tax period is earlier than 197212, Form 1040A
    Tax period is earlier than 198212, Form 1040EZ
    Taxable Income is $100,000 or more, Form 1040A, Form 1040EZ
  5. The preceding list is not all inclusive. Any time a Form 1040A/EZ is filed with a form or schedule that is applicable to Form 1040 exclusively (Schedule D attached to Form 1040A, for example), the return should be converted. See your Lead Tax Examiner for other miscellaneous situations.

  6. SSPND 640 to send return back to the originator (Accounts Management, Exam, etc.) when incorrect changes will make the return unprocessable or create an unpostable condition.

  7. SSPND 611 when Form 1040/A is filed for a deceased taxpayer and information on the return indicates that a Form 1041 (U.S. Fiduciary Income Tax Return) (Estate/Trust Return) should be filed.

    Note:

    For further information about renumbering remittance returns, refer to IRM 3.12.37.

3.12.3.3.14  (01-01-2015)
Misblocked Returns

  1. Form 1040 and Form 1040A identified as Injured Spouse returns should be batched together in blocking series 920-929. See IRM 3.12.3.3.6(2) to convert such returns.

  2. SSPND 211 for all missing information. Do not convert returns before corresponding.

    Note:

    For further information on renumbering documents, refer to IRM 3.12.37, IMF General Instructions.

3.12.3.3.15  (01-01-2015)
Prior-Year Returns

  1. The computer is programmed to perform calculations for the current year and the two prior years. Follow current-year procedures to resolve errors for these three years. Returns for TY11 and before require a manual computation. Follow the applicable prior-year procedures.

  2. Validity errors and math errors are identified and corrected in the same manner as with current-year returns, with some exceptions or variations. These exceptions or variations are listed in the section descriptions or located at the end of the error code.

  3. Use the following general guidelines when processing prior-year returns:

    1. Correct coding errors, transcription errors and misplaced entries in displayed fields.

    2. Always ensure the tax period is entered correctly.

    3. Use the prior-year tax form to verify an amount manually and give the taxpayer the most beneficial allowable tax computation.

    4. TPNCs 500 to 549 apply to prior-year situations only.

    5. Refer to Prior-Year Job Aid Book 2515–014.

3.12.3.3.16  (01-01-2015)
Re-Entry (Reinput) Returns

  1. Tax returns that are being put through the system again will generally have a Form 3893 attached indicating what, if any, actions were taken. The following are some of the reasons that documents will be re-entered or reinput:

    1. Withholding has been adjusted because of a prior refund.

    2. The period ending is being changed.

    3. An amended return is being changed to an original return.

    4. Filing Status is being changed.

    5. A CP 29 or CP 36 is attached.

    6. Substitute for Return (SFR) or has previously corresponded with the taxpayer.

    7. SSN / TIN change

  2. The following are general guidelines for working Re-entry returns.

    1. Do not change corrections shown in brown or red ink on the form/return.

    2. Do not correspond - SSPND 640 and return document to the originator when the return is unprocessable.

    3. Follow normal processing procedures when the originator states "process as an original return" .

  3. Assign Unallowable Code 79 to re-entry returns when the document is being re-entered because of a release credit.

    Note:

    Additional information can be found in IRM 3.12.37 , IMF General Information.

3.12.3.3.17  (01-01-2015)
Taxpayer Advocate Service

  1. The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. TAS criteria include economic burden, systemic burden, best interest of the taxpayer, and public policy (as determined solely by the National Taxpayer Advocate (NTA)). TAS is responsible for assisting taxpayers who have unresolved problems with the IRS. Refer to IRM 13.1.7, Taxpayer Advocate Service (TAS) Case Criteria, for a complete list of TAS Case Criteria.

  2. The National Taxpayer Advocate has reached agreements with the Commissioner of Wage and Investment (W&I), Small Business and Self-Employed (SB/SE), Tax Exempt and Government Entities, (TE/GE), Criminal Investigation, (CI) Appeals, and Large Business and International (LB&I) divisions. These Service Level Agreements (SLAs) outline the procedures and responsibilities for the processing of TAS casework when either the statutory or the delegated authority to complete a case transaction rests outside of TAS.

  3. The SLAs are located at http://www.irs.gov//Taxpayer-Advocate-Service-Level-Agreements-(SLAs).

  4. A referral to a TAS office is not necessary even if TAS case criteria is met if an operating division or function can immediately resolve the issue within 24 hours. It is important that all IRS employees handle potential TAS cases with the taxpayer’s best interest in mind. More information on 24-hour same-day resolution can be found in IRM 13.1.7.4, Same Day Resolution by Operations.

  5. If action can be taken within 24 hours to resolve the taxpayer’s issue, but the taxpayer requests TAS assistance or is not satisfied with the service provided, refer the taxpayer to the NTA toll-free number, 1-877-777-4778 or TTY/TDD 1-800-829-4059.

  6. If the IRS employee receives taxpayer contact that meets TAS criteria, and the employee cannot initiate action to resolve the taxpayer's inquiry or provide the relief requested by the taxpayer within 24 hours, refer the case to TAS. A taxpayer should not have to request TAS assistance to be referred to TAS. IRS employees will advise taxpayers of the option to seek TAS assistance when appropriate. TAS will request documentation from the taxpayer to support the requested relief, or when required by the IRM.

  7. Taxpayers, their representatives, or IRS employees may complete Form 911, Request For Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), when a taxpayer meets TAS criteria. Refer Form 911 to the Local TAS Office within 24 hours of receipt. Refer to Exhibit 3.12.3-12, Attachment Guide, for procedures for routing Form 911 to the TAS Office.

  8. The following types of cases are exceptions to TAS criteria and should not be referred to TAS:

    • The taxpayer's complaint or inquiry only questions the constitutionality of the tax system.

    • Cases where the focus of the taxpayer's inquiry is solely to employ frivolous tax strategies to avoid or delay filing or paying federal taxes.

3.12.3.3.18  (01-01-2015)
Economic Stimulus Payment Returns

  1. The IRS will send tax returns filed solely for the sake of claiming the Economic Stimulus Payment back to the taxpayers. Other tax returns for 2007 will be processed as regular returns.

3.12.3.3.19  (01-01-2015)
Electronic Returns

  1. Any processing center can process electronic returns with command code (CC) CMODE. CMODE allows an IDRS user access to different IDRS databases. To change modes, enter CMODE and a two-digit abbreviation for another center. Refer to Job Aid Book 2515-013 for procedures for the use of CC CMODE.

  2. If you cannot close an electronic return and have to suspend it, create a paper trail by following these steps.

    1. GTSEC 01 of the return in question and print.

    2. Write the number of the action code used for suspension, the error code with the instruction for suspension, and the reason for the suspension on the print. Type or write the information on the print of section 01. For example:
      AC 211
      EC 118
      Correspond for Form W-2.

    3. Complete Form 6001, Correspondence Action Sheet, or Form 4227, Intra-SC Reject or Routing Slip, and attach it to the print of Section 01.

    4. Place the print in the area designated for electronic return suspense.

  3. If the IRM instructs you to assign a TPNC 100 create a paper trail by following these steps.

    1. GTSEC 01 of the return in question and print.

    2. Complete Form 12126 with the approved text of the TPNC 100 and any other TPNCs assigned to the return and attach it to the print of section 01.

    3. Place the print of section 01 in the area designated for electronic returns TPNCs 100.

  4. If a center has taken on some of the inventory of another center, the primary center must identify P&A contacts, establish communications, and arrange how and when the assisting center is to transfer suspended returns and/or returns with TPNC 100 to it. The transfer of suspended returns and/or returns with TPNC 100 must take place daily.

3.12.3.3.20  (01-01-2015)
Deceased Taxpayer

  1. If the return is filed by a spouse, personal representative (executor, administrator, fiduciary designee or trustee) or an individual other than the deceased taxpayer, you may have to request documentation to verify the legal right of the filer to submit the return on behalf of the dead taxpayer.

    1. If the surviving spouse filed the return (FSC 2), no documentation is needed.

    2. If a personal representative (executor, administrator, fiduciary designee, or trustee) files the return on behalf of the deceased taxpayer and the return shows a refund of $100 or more, a copy of the certificate showing the appointment must be attached. If the certificate is not attached, SSPND 211.

    3. All others filing on behalf of the deceased taxpayer must submit a completed Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, whenever the refund is $100 or more. Form 1310 is not required for a refund less than $100. If Form 1310 is required but missing or incomplete, SSPND 211.

      Note:

      To be considered complete, Form 1310 must meet the following three requirements.
      • It must be signed.
      • Question 2a and 2b in Part II must be answered with "no." If question 2a or 2b is answered with "yes" or left unanswered, correspond for a court certificate.
      • Question 3 in Part II must be answered with "yes" unless a court certificate is provided. If question 3 is answered with "no" or left blank and no court certificate is present, correspond for a court certificate that entitles the person to the refund.

    4. If the date of death is not present in the return, see IRM 3.12.3.60.3.3 (1) through (7).

  2. If the return is an economic stimulus return see IRM 3.12.3.3.18.

3.12.3.3.21  (01-01-2015)
Multiple Filers on the Same Return

  1. If filers report wages or other income or withholding that doesn't belong to the primary or secondary taxpayer, allow only the income and withholding for the primary or secondary taxpayer. Adjust the return and send TPNC 100 with this text.
    "We adjusted your tax return, allowing only the income and withholding for the taxpayer(s) listed on page 1 of the return and excluding all other income and withholding. The other person(s) must file their own tax return to report their income."

  2. If the income and withholding you excluded belongs to a dependent for whom the taxpayer takes a dependent exemption, take the following actions:

    1. Detach income and withholding statements from the return.

    2. Edit in the left margin "Detached income/withholding document" as appropriate.

    3. Take detached documents to work leader. The work leader will complete Form 5260, Quick Note, indicating the documents were removed from another taxpayer's return and if they have not filed a return they need to do so. Mail the Quick Note and income and withholding statements to the individual listed on the documents.

      Note:

      Use the following verbiage on Form 5260, "We have detached the enclosed income and/or withholding statement(s) from your XXXX (XXXX=tax year) tax return. The name(s) on the statement(s) is that of your dependent(s). A separate tax return will need to be filed. If you need additional assistance or have any questions, you may call 1–800–829–0922."

  3. If the income and withholding statements do not belong to the Primary or Secondary taxpayers or the dependents, take the following actions:

    1. Detach income and withholding statements from the return.

    2. Edit in the left margin "Detached income/withholding document" as appropriate.

    3. Take detached documents to work leader. The work leader will complete Form 5260. Quick Note, indicating the attached documents were removed from another taxpayer's return and if they have not filed a return they need to do so. Mail the Quick Note and income and withholding statements to the taxpayer shown on the documents.

      Note:

      Use the following verbiage on Form 5260, "We have detached the enclosed income and/or withholding statement(s) from another taxpayer's tax return. If you have not filed a tax return for this tax year, you will need to file your tax return. If you need additional assistance or have any questions, you may call 1–800–829–0922."

3.12.3.3.22  (01-01-2015)
Multiple Tax Periods on the Same Return

  1. If the taxpayers include in the tax return income from a tax year different from that of the tax period of the return, allow only the income and withholding for the year of the tax return in hand. Adjust the taxpayer's figures to include only income and withholding for that tax year.

  2. Assign TPNC 759.

  3. For all other income and withholding statements that do not belong to that tax period, take the following actions:

    1. Detach income and withholding statements from the return.

    2. Edit in the left margin "Detached income/withholding document" as appropriate.

    3. Take detached documents to work leader. The work leader will complete Form 5260, Quick Note, indicating the attached documents were removed from their return and must be filed on a separate return if they have not been filed for that tax period. Mail the Quick Note and income and withholding statements to the taxpayer shown on the documents.

      Note:

      Use the following verbiage on Form 5260, "We have detached the enclosed income and/or withholding statement(s) from your XXXX (XXXX=tax year) tax return. The statement(s) are for a different tax year(s). If you have not filed a tax return for this year, you will need to file your tax return. If the enclosed statements are for more than one year, you will need to file a return for each tax year. If you need additional assistance, you may call 1–800–829–0922."


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