3.12.8  Information Returns Processing (Cont. 1)

3.12.8.4 
Section 06 Error Register

3.12.8.4.4  (01-01-2014)
Section 06 Document Code 27 Format Code 023, Form 5498-SA, HSA, Archer MSA, or Medicare Advantage MSA Information

  1. Field A, Money Amount 1

    1. This money amount field should be Box 1, "Employee or self-employed person's Archer MSA Contributions made in yyty and yyty+1 for yyty" .

    2. Only positive amounts (including zero) are accepted.

  2. Field B, Money Amount 2

    1. This money amount field should be Box 2, "Total Contributions made in yyty" .

    2. Only positive amounts (including zero) are accepted.

  3. Field C, Money Amount 3

    1. This money amount field should be Box 3, "Total HSA or Archer MSA Contributions made in yyty+1 for yyty" .

    2. Only positive amounts (including zero) are accepted.

  4. Field D, Money Amount 4

    1. This money amount field should be Box 4, "Rollover Contributions not included in boxes 1, 2, or 3" .

    2. Only positive amounts (including zero) are accepted.

  5. Field E, Money Amount 5

    1. This money amount field should be Box 5, "Fair Market Value of HSA, Archer MSA, or MA MSA" .

    2. Only positive amounts (including zero) are accepted.

  6. Field F, Box 6

    1. This is Box 6, "HSA, Archer MSA, or Medicare + MA MSA" checkbox's.

    2. The valid code 1 "HSA" .

    3. The valid code 2 "Archer MSA" .

    4. The valid code 3 "MA MSA" .

    5. Blank "if no box is checked or multiple boxes checked" .

  7. Field G through S must be blank.

3.12.8.4.5  (01-01-2014)
Section 06 Document Code 28 Format Code 022, Form 5498, IRA Contribution Information

  1. Field A, Money Amount 1

    1. This money amount field should be Box 1, "IRA contributions other than amounts in boxes 2-4 and 8-10..." .

    2. Only positive amounts (including zero) are accepted.

  2. Field B, Money Amount 2

    1. This money amount field should be Box 2, "Rollover contributions" .

    2. Only positive amounts (including zero) are accepted.

  3. Field C, Money Amount 3

    1. This money amount field should be Box 3, "Roth IRA conversion amount" .

    2. Only positive amounts (including zero) are accepted.

  4. Field D, Money Amount 4

    1. This money amount field should be Box 4, "Recharacterized contributions" .

    2. Only positive amounts (including zero) are accepted.

  5. Field E, Money Amount 5

    1. This money amount field should be Box 5, "Fair market value of account" .

    2. Only positive amounts (including zero) are accepted.

  6. Field F, Money Amount 6

    1. This money amount field should be Box 6, "Life insurance cost included in box 1" .

    2. Only positive amounts (including zero) are accepted.

  7. Field G

    1. Checkboxes for IRA/SEP/SIMPLE/ROTH IRA/.

    2. The valid code 1 "IRA" .

    3. The valid code 2 "SEP" .

    4. The valid code 3 "SIMPLE" .

    5. The valid code 4 "ROTH IRA" .

    6. Blank "no box checked" .

  8. Field H, Money Amount 7

    1. This money amount field should be Box 8, "SEP contributions " .

    2. Only positive amounts (including zero) are accepted.

  9. Field I, Money Amount 8

    1. This money amount field should be Box 9, "SIMPLE contributions " .

    2. Only positive amounts (including zero) are accepted.

  10. Field J, Money Amount 9

    1. This money amount field should be Box 10, "Roth IRA contributions " .

    2. Only positive amounts (including zero) are accepted.

  11. Field K, Box 11

    1. Check for RMD for yyty.

    2. The valid code 1 "RMD" .

    3. Blank if box is not checked.

  12. Field L, Box 12a

    1. This is a date present in Box 12a, "RMD date" .

    2. This field must be in YYYYMMDD format.

    3. This field may be blank.

  13. Field M, Money Amount 10

    1. This money amount field should be Box 12b, "RMD amount" .

    2. Only positive amounts (including zero) are accepted.

  14. Field N, Money Amount 11

    1. This money amount field should be Box 13a, "Postponed contribution" .

    2. Only positive amounts (including zero) are accepted.

  15. Field O, Box 13b

    1. This is a the year in Box 13b, "Year" .

    2. This field must be in YYYY format.

    3. This field may be blank.

  16. Field P, Box 13c

    1. This is the code present in Box 13c, "Code" .

    2. Valid characters are: "PL" or "EO" followed by six numerics or FD without numerics.

    3. This field may be blank.

  17. Field Q, Money Amount 12

    1. This money amount field should be Box 14a, "Repayments " .

    2. Only positive amounts (including zero) are accepted.

  18. Field R, Box 14b

    1. This is the code present in Box 14b, "Code" .

    2. Valid characters are: "QR" or "DD" .

    3. This field may be blank.

  19. Field S must be blank.

3.12.8.4.6  (01-01-2014)
Section 06 Document Code 31 Format Code 031, Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530)

  1. Field A, Money Amount 1

    1. This money amount field should be Box 1, "Gross distribution" .

    2. Only positive amounts (including zero) are accepted.

  2. Field B, Money Amount 2

    1. This money amount field should be Box 2, "Earnings" .

    2. Only positive amounts (including zero) are accepted.

  3. Field C, Money Amount 3

    1. This money amount field should be Box 3, "Basis" .

    2. Only positive amounts (including zero) are accepted.

  4. Field D, Box 4

    1. Check for Trustee-to-trustee transfer.

    2. The valid code is 1 if box is checked.

    3. Blank if box is not checked.

  5. Field E, Box 5

    1. Check for Private or State or Coverdell ESA.

    2. The valid code is 1 if "Private" box is checked.

    3. The valid code is 2 if "State" box is checked.

    4. The valid code is 3 if "Coverdell ESA." box is checked.

    5. Blank if none or multiple boxes are checked.

  6. Field F, Box 6

    1. Check box if the recipient is not the designated beneficiary.

    2. The valid code is 1 if box is checked.

    3. Blank if box is not checked.

  7. Fields G through S must be blank.

3.12.8.4.7  (01-01-2014)
Section 06 Document Code 32 Format Code 010, Form W-2G, Certain Gambling Winnings

  1. Field A, Money Amount 1

    1. This money amount field should be Box 1, "Gross winnings" .

    2. Only positive amounts (including zero) are accepted.

  2. Field B, Box 2

    1. This is Box 2, Date won.

    2. The date must be in YYYYMMDD format.

    3. The date can be blank.

    4. If the date was entered incorrectly by the filer, change the year to equal current tax year being processed (processing year minus one).

  3. Field C, Money Amount 2

    1. This money amount field should be Box 4, "Federal income tax withheld" .

    2. Only positive amounts (including zero) are accepted.

    3. This field must be equal to or less than the sum of Fields A and Field D.

  4. Field D, Money Amount 3

    1. This money amount field should be Box 7, "Winnings from identical wagers" .

    2. Only positive amounts (including zero) are accepted.

  5. Fields E through S must be blank.

3.12.8.4.8  (01-01-2014)
Section 06 Document Code 50 Format Code 050, Form 1097-BTC, Bond Tax Credit

  1. Field A, Money Amount 1

    1. This money amount field should be Box 1, "Total" .

    2. Only positive amounts (including zero) are accepted.

    3. Total money entered in Box 1 should equal the sum of the entries for Box 5a through 5l.

      Note:

      If Box 1 is the only error do the following: check transcription for Box 1 and Boxes 5a through 5l, replace negative money amount in 5a through 5l with zero, add Box 5a through 5l, adjust Box 5a (or the first amount present) to correct tolerance error.

    4. Enter the total amount in Box 1 in Box 5a if Box 1 has a positive entry and Box 5a through 5l are blank.

  2. Field B, Box 2a

    1. This is Box 2a, "Code" .

    2. This field may be 1 alpha character long.

    3. Valid characters are A, C or O.

    4. Blank is acceptable.

  3. Field C, Box 2b

    1. This alpha numeric field should be Box 2b, "Unique Identifier" .

    2. This field can have up to 39 alpha numeric characters.

    3. For entries longer than 39 characters enter the first 39 characters present.

    4. There is no validity check for this field.

  4. Field D, Box 3

    1. This is Box 3, "Bond type" .

    2. This field may be 3 characters long (blank is accepted).

    3. Valid characters are: 101, 199 and blank.

  5. Field E, Money Amount 2

    1. This money amount field should be Box 5a, "January" .

    2. Only positive (including zero) amounts are acceptable.

  6. Field F, Money Amount 3

    1. This money amount field should be Box 5b, "February" .

    2. Only positive (including zero) amounts are acceptable.

  7. Field G, Money Amount 4

    1. This money amount field should be Box 5c, "March" .

    2. Only positive (including zero) amounts are acceptable.

  8. Field H, Money Amount 5

    1. This money amount field should be Box 5d, "April" .

    2. Only positive (including zero) amounts are acceptable.

  9. Field I, Money Amount 6

    1. This money amount field should be Box 5e, "May" .

    2. Only positive (including zero) amounts are acceptable.

  10. Field J, Money Amount 7

    1. This money amount field should be Box 5f, "June" .

    2. Only positive (including zero) amounts are acceptable.

  11. Field K, Money Amount 8

    1. This money amount field should be Box 5g, "July" .

    2. Only positive (including zero) amounts are acceptable.

  12. Field L, Money Amount 9

    1. This money amount field should be Box 5h, "August" .

    2. Only positive (including zero) amounts are acceptable.

  13. Field M, Money Amount 10

    1. This money amount field should be Box 5i, "September" .

    2. Only positive (including zero) amounts are acceptable.

  14. Field N, Money Amount 11

    1. This money amount field should be Box 5j, "October" .

    2. Only positive (including zero) amounts are acceptable.

  15. Field O, Money Amount 12

    1. This money amount field should be Box 5k, "November" .

    2. Only positive (including zero) amounts are acceptable.

  16. Field P, Money Amount 13

    1. This money amount field should be Box 5l, "December" .

    2. Only positive (including zero) amounts are acceptable.

  17. Field Q,

    1. This field is a checkbox located at the lower left hand side of the document under the recipients entity information.

    2. Valid characters are:
      1 for the first box checked
      2 for the second box checked

    3. If blank enter "1" .

    4. If the invalid character of "3" is present, secure the document and correct the entry as "1" or "2" depending on taxpayer intent. If taxpayer intent cannot be determined enter "1" .

  18. Fields R through S must be blank.

3.12.8.4.9  (01-01-2014)
Section 06 Document Code 69 Format Code 007, Form 1096, Annual Summary and Transmittal of U.S. Information Returns

  1. Field A,

    1. This field should reflect the number if original documents transmitted by the Form 1096, Annual Summary and Transmittal of U.S. Information Returns. This is not a money field.

    2. For Account Type Code B, C, or M Form 1096, Annual Summary and Transmittal of U.S. Information Returns, this entry will be coded before a slash(/) in Box 3 (i.e., "25/" ) and should be the same as the number appearing in that position on the Form 1096. If the numbers agree, input AC "7" .

    3. Only positive amounts (including zero) are accepted.

    4. For Account Type Code SForm 1096, Annual Summary and Transmittal of U.S. Information Returns, the entry in this field is calculated by the scanner and may not match the entry in box 3. If this field is zero on an Account Type Code SForm 1096, Annual Summary and Transmittal of U.S. Information Returns, and Field B is also zero, enter 1 in Field A.

    5. This field must be greater than or equal to Field J, Original Documents Subject to Penalty. If not, both Field A and Field J will be considered in error.

    6. Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting more than 998 payee, documents will appear in the error register on the first pass only.

  2. Field B,

    1. This field should reflect the number if amended detail documents transmitted by the Form 1096, Annual Summary and Transmittal of U.S. Information Returns. This is not a money field.

    2. For Account Type Code B, C, or M Form 1096, Annual Summary and Transmittal of U.S. Information Returns, this entry will be coded after a slash (/) in Box 3 (i.e., "25/" ) and should be the same as the number appearing in that position on the Form 1096. If the numbers agree, input AC 7.

    3. Only positive amounts (including zero) are accepted.

    4. For Account Type Code SForm 1096, Annual Summary and Transmittal of U.S. Information Returns, the entry in this field is calculated by the scanner and may not match the entry in box 3.

    5. This field must be greater than or equal to Field K, Amended Documents Subject to Penalty. If not, both Field B and Field K will be considered in error.

    6. Form 1096, Annual Summary and Transmittal of U.S. Information Returns that transmit more than 998 payee, documents will appear in the error register on the first pass only.

  3. Field C, Money Amount from Box 4

    1. This money amount field should be the "Federal income tax withheld" .

    2. This field must be equal to or greater than zero.

  4. Field D, Money Amount from Box 5

    1. This amount should be the total amount reported for the Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

    2. This field must be equal to or greater than zero.

  5. Field E, Final return Indicator from Box 7

    1. The valid codes are 1 and blank.

    2. If field is marked, enter 1.

    3. Blank if field is not marked.

  6. Field F,

    1. This field should contain the TIN Type and Return Code. It is edited immediately before the preprinted or edited return code that identifies the type of returns transmitted for ISRP processed returns. SCRIPS processed returns auto generate the field.

    2. The valid TIN type code 1 is EIN.

    3. The valid TIN type code 2 is SSN.

    4. This field must be one of the following three (3) digit combinations.

      Return Type TIN Type/Return Code
      Form 1097-BTC 150 or 250
      Form 1098 181 or 281
      Form 1098-C * 178 or 278
      Form 1098-E 184 or 284
      Form 1098-T 183 or 283
      Form 1099-A 180 or 280
      Form 1099-B 179 or 279
      Form 1099-C 185 or 285
      Form 1099-CAP 173 or 273
      Form 1099-DIV 191 or 291
      Form 1099-G 186 or 286
      Form 1099-H

      Exception:

      Form 1099-H submission should be returned to the IRP Sort Unit for proper disposition. DO NOT process unless documents are notated as "Cleared for processing by Headquarters."

      171 or 271
      Form 1099-INT 192 or 292
      Form 1099-K 110 or 210
      Form 1099-LTC * 193 or 293
      Form 1099-MISC 195 or 295
      Form 1099-OID 196 or 296
      Form 1099-PATR 197 or 297
      Form 1099-Q 131 or 231
      Form 1099-R 198 or 298
      Form 1099-S 175 or 275
      Form 1099-SA * 194 or 294
      Form 3921 * 125 or 225
      Form 3922 * 126 or 226
      Form 5498 128 or 228
      Form 5498-ESA * 172 or 272
      Form 5498-SA * 127 or 227
      Form W-2G * 132 or 232

      Note:

      An asterisk (*) denotes a form type processed by ISRP exclusively.

    5. Form 1096 processed through SCRIPS (Account Type Code "S" in the document header) will have a "5" if the field is blank or it cannot be determined. Correct by researching and entering the correct number above. See IRM 3.11.8, Information Return Processing for more details.

  7. Field G, Payment Codes must be alpha, in ascending order and may not be repeated. ISRP entered documents, will contain data in this field for the following returns only: Form 1099-DIV, Dividends and Distributions, Form 1099-G, Certain Government Payments, and Form 1099-MISC, Miscellaneous Income, Miscellaneous Income. SCRIPS entered documents (Account Type Code "S" ) will have Payment Codes for all documents that are transmitted by Form 1096, Annual Summary and Transmittal of U.S. Information Returns and processed by the SCRIPS system. The following are processed on SCRIPS:

    • Form 1097-BTC, Bond Tax Credit

    • Form 1098, Mortgage Interest Statement

    • Form 1098-E, Student Loan Interest Statement

    • Form 1098-T, Tuition Statement

    • Form 1099-A,Acquisition or Abandonment of Secured Property

    • Form 1099-B, Proceeds From Broker and Barter Exchange Transactions

    • Form 1099-C, Cancellation of Debt

    • Form 1099-DIV, Dividends and Distributions

    • Form 1099-G, Certain Government Payments

    • Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments

      Exception:

      Form 1099-H submission should be returned to the IRP Sort Unit for proper disposition. DO NOT process unless documents are notated as "Cleared for processing by Headquarters" .

    • Form 1099-INT, Interest Income

    • Form 1099-K, Payment Card and Third Party Network Transactions

    • Form 1099-MISC, Miscellaneous Income

    • Form 1099-OID, Original Issue Discount

    • Form 1099-PATR, Taxable Distributions Received From Cooperatives

    • Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 & 530)

    • Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

    • Form 1099-S, Proceeds From Real Estate Transaction

    • Form 5498, IRA Contribution Information

    1. Payment code "Z" is used for anyForm 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting only "amended " detail documents with no money amounts.

    2. Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1099-DIV, Dividends and Distributions, (Field F is equal to 191 or 291), Field G must be in the range of one to thirteen alpha characters, the alpha(s) present must be in ascending order; no alpha(s) may be repeated. Allowable alpha(s) are A (Box 1a), B (Box 1b), C (Box 2a), D (Box 2b), E (Box 2c), F (Box 2d), (G (Box 3), H (Box 4), I (Box 5), J (Box 6), L (Box 8), M (Box 9), N (Box 10) and O (Box 11).

    3. Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1099-G, Certain Government Payments, (Field F equals 186 or 286), Field G must be in the range of one to four alpha(s) characters; the alpha(s) present must be in ascending order; no alpha(s) may be repeated. Allowable alpha(s) are A (Box 1), B (Box 2), F (Box 6) and/or G (Box 7). If amounts are present in other than 1, 2, 6, or 7 code an "A as the payment code."

    4. Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1099-MISC, Miscellaneous Income, (Field F equals 195 or 295), Field G must be in the range of one to twelve alpha(s) characters. The alpha(s) present must be in ascending order; no alpha(s) may be repeated. Allowable alpha(s) are as follows:

      Payment Codes Form 1099-MISC
      Payment Code Payment Box Number, Title
      A Box 1, Rents
      B Box 2, Royalties
      C Box 3, Other income
      D Box 4, Federal income tax withheld
      E Box 5, Fishing boat proceeds
      F Box 6, Medical and health care payments
      G Box 7, Nonemployee compensation
      H Box 8, Substitute payment in lieu of dividends or interest
      J Box 10, Crop insurance proceeds
      K Box 11, Foreign tax paid
      L Box 13, Excess golden parachute payments
      M Box 14, Gross proceeds paid to an attorney
      N Box 15a, Section 409A deferrals
      O Box 15b, Section 409A income

    5. Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1097-BTC, Bond Tax Credit, (Field F equal to 150 or 250), the field must be in the range of one to thirteen characters; the alpha(s) present must be in ascending order; no alpha(s) may be repeated. Allowable alpha(s) are A (Box 1), F (Box 5a), G (Box 5b), H (Box 5c), I (Box 5d), J (Box 5e), K (Box 5f), L (Box 5g), M (Box 5h), N (Box 5i), O (Box 5j), P (Box 5k) and Q (Box 5l).

    6. Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1098, Mortgage Interest Statement, (Field F equal to 181 or 281), the field must be in the range of one to four alpha characters; the alpha(s) present must be in ascending order; no alpha(s) may be repeated. Allowable alpha(s) are A (Box 1), B (Box 2), C (Box 3) and D (Box 4).

    7. Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1098-E, Student Loan Interest Statement, (Field F equal to 184 or 284), the field has only one allowable alpha character; A (Box 1).

    8. Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1098-T, Tuition Statement, (Field F equal to 183 or 283), the field has one to six allowable alpha characters; the alpha(s) present must be in ascending order; Allowable alpha(s) are A (Box 1), B (Box 2), D (Box 4), E (Box 5), F (Box 6) and J (Box 10).

    9. Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1099-A,Acquisition or Abandonment of Secured Property, (Field F equal to 180 or 280), the field has one to two allowable alpha characters; B (Box 2) and D (Box 4).

    10. Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, (Field F equal to 179 or 279), the field must be in the range of one to nine alpha characters; the alpha(s) present must be in ascending order; no alphas may be repeated. Allowable alpha(s) are F (Box 2a), H (Box 3), I (Box 4), J (Box 5), L (Box 7), N (Box 9), O (Box 10), P (Box 11), and Q (Box 12).

    11. Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1099-C, Cancellation of Debt, (Field F equal to 184 or 284), the field must be in the range of one to three alpha characters; the alpha(s) present must be in ascending order; no alpha(s) may be repeated. Allowable alpha(s) are B (Box 2), C (Box 3) and G (Box 7).

    12. Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1099-INT, Interest Income, Interest Income, (Field F equal to 192 or 292), the field must be in the range of one to eight alpha characters; the alpha(s) present must be in ascending order; no alpha(s) may be repeated. Allowable alpha(s) are A (Box 1), B (Box 2), C (Box 3), D (Box 4), E (Box 5), F (Box 6), H (Box 8) and I (Box 9).

    13. Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1099-K, Payment Card and Third Party Network Transactions, (Field F equal to 110 or 210), the field must be in the range of one to thirteen alpha characters; the alpha(s) present must be in ascending order; no alpha(s) may be repeated. Allowable alpha(s) are C (Box 1), G (Box 5a), H (Box 5b), I (Box 5c), J (Box 5d), K (Box 5e), L (Box 5f), M (Box 5g), N (Box 5h), O (Box 5i), P (Box 5j), Q (Box 5k) and R (Box 5l).

    14. Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1099-OID, Original Issue Discount, (Field F equal to 196 or 296), the field must be in the range of one to six alpha characters; the alpha(s) present must be in ascending order; no alphas may be repeated. Allowable alpha(s) are A (Box 1), B (Box 2), C (Box 3), D (Box 4), E (Box 5), H (Box 8) and I (Box 9).

    15. Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1099-PATR, Taxable Distributions Received From Cooperatives, (Field F equal to 197 or 297), the field must be in the range of one to ten alpha characters; the alpha(s) present must be in ascending order; no alpha(s) may be repeated. Allowable alpha(s) are A (Box 1), B (Box 2), C (Box 3), D (Box 4), E (Box 5), F (Box 6), G (Box 7), H (Box 8), I (Box 9) and J (Box 10).

    16. Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 & 530), (Field F equal to 131 or 231), the field must be in the range of one to three alpha characters; the alpha(s) present must be in ascending order; no alpha(s) may be repeated. Allowable alpha(s) are A (Box 1), B (Box 2) and C (Box 3).

    17. Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., (Field F equal to 198 or 298), the field must be in the range of one to six alpha characters; the alpha(s) present must be in ascending order; no alphas may be repeated. Allowable alpha(s) are A (Box 1), B (Box 2a), C (Box 3), D (Box 4), F (Box 6) and H (Box 10).

    18. Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 1099-S, Proceeds From Real Estate Transaction, (Field F equal to 175 or 275), the field must be only one alpha character. Allowable alpha is B (Box 2).

    19. Form 1096, Annual Summary and Transmittal of U.S. Information Returns, transmitting Form 5498, IRA Contribution Information, (Field F equal to 128 or 228), the field must be in the range of one to nine alpha characters; the alpha(s) present must be in ascending order; no alpha(s) may be repeated. Allowable alpha(s) are A (Box 1), B (Box 2), C (Box 3), D (Box 4), E (Box 5), F (Box 6), H (Box 8), I (Box 9), J (Box 10), M (Box 12b), N (Box 13a) and Q (Box 14a).

  8. Field H, Delinquent Return Indicator and Date

    1. These entries if applicable, should be in the first seven boxes under the wording "For Official Use Only" or the date may be derived from the IRS received date stamp in the "For Official Use Only" box.

    2. If a delinquent return indicator is "P" or "X" , it must be followed by a valid date. A valid date is one which has the following format YYYYMMDD, where YYYY is the processing year MM is equal to 01 through 12 and DD is equal to 01 through 31.

      Delinquent Indicator Valid Date Range
      P 2013/03/17 through 2014/12/31
      X 2014/03/16 through 2014/12/31

    3. The valid entries for the delinquent return indicator for an Account Type Code B or CForm 1096 are A, C, E, N, P, X and blank.

    4. The valid entries for an Account Type Code SForm 1096 are A, C, E, N, X, and blank.

    5. If the delinquent return indicator is A, C, E, N, or blank a date must "not" be present.

    6. On prior year returns this field must be blank.

  9. Field I, Correspondence Indicators

    1. This entry, if present, should be in the last two boxes under the wording "For Official Use Only" .

    2. The valid entries in this field are 99, and blank. If a correct indicator cannot be determined, blank the field.

  10. Field J, Original Documents Subject to Penalty

    1. The entry for Account Type Code "B" and account code "C" documents can be found in the bottom left corner of the Form 1096, Annual Summary and Transmittal of U.S. Information Returns. The number will be coded before a slash (/) (i.e., "25/" ).

    2. The field for Account Type Code "S" will not be present on the Form 1096, Annual Summary and Transmittal of U.S. Information Returns. The entry is computed by SCRIPS.

    3. This field must be equal to or less than Field A. If not both Field A and Field J will be considered in error.

    4. Only positive amounts (including zero) are accepted.

    5. If Field J is in error on Account Type Code S documents, notify your campus staff analyst.

  11. Field K, Amended Documents Subject to Penalty

    1. The entry for Account Type Code "B" and account code "C" documents can be found in the bottom left corner of the Form 1096, Annual Summary and Transmittal of U.S. Information Returns. The number will be coded after a slash (/) (i.e., "25/" ).

    2. The field for Account Type Code "S" will not be present on the Form 1096, Annual Summary and Transmittal of U.S. Information Returns. The entry is computed by SCRIPS.

    3. If Field K is in error on Account Type Code S documents in raw register, notify your campus staff analyst and supply examples for forwarding to the IRP Analyst.

    4. This field must be equal to or less than Field B. If not both Field B and Field K will be considered in error.

    5. Only positive amounts (including zero) are accepted.

  12. Field L, Year Indicator

    1. An entry should be present in this field on Account Type Code "B" and account code "C" documents.

    2. The only valid entries on an Account Type Code "B" and account code "C" document are current year being processed minus three, current year being processed minus two, current year being processed minus one and blanks.

      Note:

      Blank represents current year being processed. Valid numeric entries are always equal to the three previous prior years.

    3. This field must be blank for all Account Type Code SForm 1096, Annual Summary and Transmittal of U.S. Information Returns.

  13. Field M through S must be blank.

3.12.8.4.10  (01-01-2014)
Section 06 Document Code 71 Format Code 027, Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments

  1. Field A, Money Amount 1

    Exception:

    Until further notice any Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments, submissions will only be processed with Headquarter approval. Physically view the documents present on the register to determine if Headquarters approval is notated prior to correcting for posting. If there is not a notation of Headquarters approval, delete the submission and return to the IRP sort unit for proper disposition.

    1. This money amount field should be Box 1, "Amount of HCTC Advance Payments" .

    2. Only positive amounts (including zero) are accepted.

  2. Field B, Box 2

    1. This entry should be Box 2, "Number of Mos. HCTC Advance Payments Received" .

    2. This field is either numeric or blank.

  3. Field C, Money Amount

    1. This money amount field should be Box 3, "Jan" .

    2. Only positive amounts (including zero) are accepted.

  4. Field D, Money Amount 4

    1. This money amount field should be Box 4, "Feb" .

    2. Only positive amounts (including zero) are accepted.

  5. Field E, Money Amount 5

    1. This money amount field should be Box 5, "Mar" .

    2. Only positive amounts (including zero) are accepted.

  6. Field F, Money Amount 6

    1. This money amount field should be Box 6, "Apr" .

    2. Only positive amounts (including zero) are accepted.

  7. Field G, Money Amount 7

    1. This money amount field should be Box 7, "May" .

    2. Only positive amounts (including zero) are accepted.

  8. Field H, Money Amount 8

    1. This money amount field should be Box 8, "June" .

    2. Only positive amounts (including zero) are accepted.

  9. Field I, Money Amount 9

    1. This money amount field should be Box 9, "July" .

    2. Only positive amounts (including zero) are accepted.

  10. Field J, Money Amount 10

    1. This money amount field should be Box 10, "Aug" .

    2. Only positive amounts (including zero) are accepted.

  11. Field K, Money Amount 11

    1. This money amount field should be Box 11, "Sept" .

    2. Only positive amounts (including zero) are accepted.

  12. Field L, Money Amount 12

    1. This money amount field should be Box 12, "Oct" .

    2. Only positive amounts (including zero) are accepted.

  13. Field M, Money Amount 13

    1. This money amount field should be Box 13, "Nov" .

    2. Only positive amounts (including zero) are accepted.

  14. Field N, Money Amount 14

    1. This money amount field should be Box 14, "Dec" .

    2. Only positive amounts (including zero) are accepted.

  15. Field O through S must be blank.

3.12.8.4.11  (01-01-2014)
Section 06 Document Code 72 Format Code 028, Form 5498-ESA, Coverdell ESA Contribution Information

  1. Field A, Money Amount 1

    1. This money amount field should be Box 1, "Coverdell ESA Contributions" .

    2. Only positive amounts (including zero) are accepted.

  2. Field B, Money Amount 2

    1. This money amount field should be Box 2, "Rollover Contributions" .

    2. Only positive amounts (including zero) are accepted.

  3. Field C through S must be blank.

3.12.8.4.12  (01-01-2014)
Section 06 Document Code 73 Format Code 029, Form 1099-CAP, Changes in Corporate Control and Capital Structure

  1. Field A

    1. This is Box 1, Date of Sale or Exchange.

    2. The date of Exchange must be in YYYYMMDD format.

    3. If the date is not edited correctly, edit to YYYYMMDD format by circling the payer's entry and entering the correct date format from above.

    4. If the date was entered incorrectly by the filer, change the year to equal current tax year being processed (processing year minus one).

  2. Field B Money Amount 1

    1. This money amount should be box 2 "Aggregate amount received" .

    2. Only positive amounts (including zero) are accepted.

  3. Field C, Box 3

    1. This field should be Box 3 "No. of Shares Exchanged" .

    2. Field is numeric.

  4. Field D, Box 4

    1. This field should be Box 4 "Classes of Stock Exchanged" .

  5. Fields E through S must be blank.

3.12.8.4.13  (01-01-2014)
Section 06 Document Code 75 Format Code 396, Form 1099-S, Proceeds From Real Estate Transaction

  1. Field A

    1. The entry in Box 1, "Date of closing" .

    2. The date of closing must be in yyyymmdd format, where yyyy=yyty (processing year minus one.)

    3. If the date is not edited correctly, edit the date to yyyymmdd format by circling the payer's entry and entering the correct date format from above.

    4. This field may be blanks or blanks followed by a date in the proper format.

    5. If the year of the date was entered incorrectly by the filer, change the year to equal current tax year being processed (processing year minus one).

  2. Field B, Money Amount 1

    1. This money amount field should be Box 2 "Gross proceeds" .

    2. Only positive amounts (including zero) are accepted.

  3. Field C, Box 3

    1. Check for Address or legal description.

    2. This field can have up to 39 alpha numeric characters.

    3. For descriptions longer than 39 characters, abbreviate where possible, otherwise, delete the right most characters in excess of 39.

    4. There is no validity check for this field.

  4. Field D, Box 4

    1. The valid code is 1 if the Transfer Indicator box is checked.

    2. Blank if box is not checked.

  5. Fields E through S must be blank.

3.12.8.4.14  (01-01-2014)
Section 06 Document Code 78 Format Code 357, Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes

  1. Field A,

    1. This field should be Box 1, "Date of contribution" .

    2. The date must be in yyyymmdd format, where yyyy=yyty (processing year minus one).

      Note:

      If the year is less than the year currently being processed delete the record. See IRM 3.12.8.1.10 for delete procedures.

  2. Field B

    1. This field should be Box 2a, "Year" .

    2. Four numeric characters are valid.

  3. Field C,

    1. This field should be Box 2b, "Make" .

    2. This entry can have up to 13 alpha characters.

    3. If only numerics are present blank the field.

  4. Field D,

    1. This field should be Box 2c, "Model" .

    2. This entry can have up to 22 alpha numeric characters.

  5. Field E, Box 3

    1. This field should be Box 3, "Vehicle or other identification number" .

    2. This entry can have up to 25 alpha numeric characters.

  6. Field F, Box 4a

    1. This field should be Box 4a, "Vehicle sold in arm's length transaction to unrelated party" .

    2. The valid code is 1 if box is checked.

    3. Blank if box is not checked.

  7. Field G, Box 4b

    1. This field should be Box 4b, "Date of sale" .

    2. The date must be in yyyymmdd format, where yyyy=yyty (processing year minus one).

    3. Remove the date if yyyy is less than yyty and the date on Field A=yyty.

  8. Field H, Box 4c

    1. This field should be Box 4c, "Gross proceeds from sale" .

    2. Only positive amounts (including zero) are accepted.

      Reminder:

      See also IRM 3.12.8.4 if no significant money amounts are present on the submission, then 2D records present that do not meet the exception notated.

  9. Field I, Box 5a

    1. This field should be Box 5a, "Vehicle will not be transferred for money, other property, or services before completion of improvements or intended use" .

    2. The valid code is 1 if box is checked.

    3. Blank if box is not checked.

  10. Field J, Box 5b

    1. This field should be Box 5b, "Donee certifies - needy individual " .

    2. The valid code is 1 if box is checked.

    3. Blank if box is not checked.

  11. Field K, Box 5c

    1. This field should be Box 5c, "Donee certifies the following detailed description of..." .

    2. This entry can have up to 39 alpha numeric characters.

  12. Field L, Box 6a

    1. This field should be Box 6a, "Did you provide goods or services..." .

    2. The valid code is 1 if the "Yes" box is checked.

    3. Blank if both the "Yes" and "No" boxes are checked.

    4. Blank if the "No" box is checked.

  13. Field M, Box 6b

    1. This field should be Box 6b, "Value of good provided" .

    2. Only positive amounts (including zero) are accepted.

  14. Field N, Box 6c

    1. This field should be Box 6c, "Intangible religious benefit " .

    2. The valid code is 1 if box is checked.

    3. Blank if box is not checked.

  15. Field O, Box 7

    1. This field should be Box 7, "Under law cannot claim more than $500" .

    2. The valid code is 1 if box is checked.

    3. Blank if box is not checked.

  16. Fields P through S must be blank.

3.12.8.4.15  (01-01-2014)
Section 06 Document Code 79 Format Code 021, Form 1099-B, Proceeds From Broker and Barter Exchange Transactions

  1. Field A, Box 1a

    1. This field should be Box 1a "Date of sale or exchange" .

    2. This may be all blanks or leading blanks followed by a date. The sale date must be in yyyymmdd format, where yyyy=yyty (processing year minus one).

    3. If the date is not edited correctly, edit the date to yyyymmdd format by circling the payer's entry and entering the correct date format from above.

    4. If the date was entered incorrectly by the filer, delete the transcribed information.

  2. Field B, Box 1b.

    1. This field should be Box 1b, "Date of acquisition" .

    2. This may be all blanks or leading blanks followed by a date. The sale date must be in yyyymmdd format, where yyyy=yyty (processing year minus one).

    3. If the date is not edited correctly, edit the date to yyyymmdd format by circling the payer's entry and entering the correct date format from above.

    4. If the date was entered incorrectly by the filer, delete the transcribed information.

  3. Field C, Box 1c

    1. This field should be "Type of gain or loss" checkbox 1c.

    2. Valid characters are: 1 if "short term" box is checked, 2 if "long term" box is checked, and blank if no boxes are checked.

    3. Invalid character 3 will be present if both boxes are checked. If taxpayer intent cannot be determined from the form blank the field.

  4. Field D,

    1. This field is Box 1d "Stock or other symbol" .

    2. This field is up to 13 characters long and alpha numeric.

    3. Blank is valid.

  5. Field E

    1. This field is Box 1e "Quantity sold" .

    2. This field is numeric only.

    3. Blank is acceptable.

  6. Field F, Money Amount 1

    1. This money amount field should be Box 2a, "Stocks, bonds, etc." .

    2. Only positive amounts (including zero) are accepted.

  7. Field G

    1. Check Gross proceeds and/or Gross proceeds less commissions and option premiums in the right most section of Box 2a.

    2. The valid code is 1 if the Gross proceeds box is checked.

    3. The valid code is 2 if the Gross proceeds less commissions and option premiums box is checked.

    4. Blank is valid if neither box is checked.

    5. Invalid code 3 will be present if both boxes are checked.

      Note:

      If taxpayer intent cannot be determined from the document blank the field as if there was not an entry.

  8. Field H

    1. This field is Box 2b "Check is loss not allowed based on amount in box 2a" .

    2. The valid code is 1 if the box is checked.

    3. Blank is valid if the box is not checked.

  9. Field I, Money Amount 2

    1. This money amount field should be Box 3, "Cost or other basis" .

    2. Only positive amounts (including zero) are accepted.

  10. Field J, Money Amount 3

    1. This money amount field should be Box 4, "Federal income tax withheld" .

    2. This field must be less than or equal to the sum of Box 2a, 5, 7 and 12.

    3. Only positive amounts (including zero) are accepted.

  11. Field K, Money Amount 4

    1. This field should be Box 5 "Wash sales loss disallowed" .

    2. Positive and negative amounts (including zero) are accepted.

  12. Field L

    1. This field should be checkbox Box 6, Check if: "noncovered security" and/or "Basis reported to IRS" .

    2. The valid code is 1 if the noncovered security box is checked.

    3. The valid code is 2 if the Basis reported to IRS box is checked.

    4. Blank is valid if neither box is checked.

      Note:

      If taxpayer intent cannot be determined from the document blank the field as if there was not an entry.

  13. Field M, Money Amount 5

    1. This money amount field should be Box 7, "Bartering" .

    2. Only positive money amounts are accepted.

    3. Blank is acceptable.

  14. Field N, Box 8

    1. Check for Description.

    2. This field can have up to 39 alpha numeric characters.

    3. For descriptions longer than 39 characters, abbreviate where possible, otherwise, delete the right most characters in excess of 39.

    4. There is no validity check for this field.

  15. Field O, Money Amount 6

    1. This money amount field should be Box 9, "Profit or loss realized in yyty on closed contracts" .

    2. Positive and negative amounts (including zero) are accepted.

  16. Field P, Money Amount 7

    1. This money amount field should be Box 10, "Unrealized profits or (loss) on open contracts 12/31/yyty-1" .

    2. Positive and negative amounts (including zero) are accepted.

  17. Field Q, Located in the lower left hand corner of the document

    1. This field is, "CUSIP no."

    2. There are no validity checks for this field.

    3. Field should not exceed 13 characters.

  18. Field R, Money Amount 8

    1. This money amount field should be Box 11, "Unrealized profits or (loss) on open contracts 12/31/yyty" .

    2. Positive and negative amounts (including zero) are accepted.

  19. Field S, Money Amount 9

    1. This money amount field should be Box 12, "Aggregate profit or (loss) on contracts" .

    2. Positive and negative amounts (including zero) are accepted.

3.12.8.4.16  (01-01-2014)
Section 06 Document Code 80 Format Code 354, Form 1099-A, Acquisition or Abandonment of Secured Property

  1. Field A, Money Amount 1

    1. This money amount field should be Box 2, "Balance of principal outstanding" .

    2. Only positive amounts (including zero) are accepted.

  2. Field B, Money Amount 2

    1. This money amount field should be Box 4, "Fair Market Value of Property" .

    2. Only positive amounts (including zero) are accepted.

  3. Field C, Box 5

    1. This field is Box 5 "Check here if the borrower was personally liable for repayment of the debt" .

    2. The valid code is 1 if the box only is checked.

    3. Blank if the box is not checked.

  4. Field D, Box 6

    1. This field is Box 6 "Description of property" .

    2. All characters are valid with a maximum of 39 positions.

  5. Fields E through S must be blank.

3.12.8.4.17  (01-01-2014)
Section 06 Document Code 81 Format Code 358, Form 1098, Mortgage Interest Statement

  1. Field A, Money Amount 1

    1. This money amount field should be Box 1, "Mortgage Interest received from payers/borrowers" .

    2. Only positive amounts (including zero) are accepted.

  2. Field B, Money Amount 2

    1. This money amount field should be Box 2, "Points paid on purchase of principal residence" .

    2. Only positive (including zero) amounts are valid.

  3. Field C, Money Amount 3

    1. This money amount field should be Box 3, "Refund of overpaid interest" .

    2. Only positive (including zero) amounts are valid.

  4. Field D, Money Amount 4

    1. This money amount field should be Box 4, "Mortgage insurance premium" .

    2. Only positive (including zero) amounts are valid.

      Note:

      Box 4 may contain multiple money amounts. Follow taxpayer intent be entering the amount representing the mortgage insurance premium paid. Notations may include, Mortgage insurance premium, MIP Insurance of mortgage, etc. Do not enter insurance amounts covering the home and not the mortgage.

  5. Fields E through S must be blank.

3.12.8.4.18  (01-01-2014)
Section 06 Document Code 83 Format Code 359, Form 1098-T, Tuition Statement

  1. Field A, Money Amount 1

    1. This money amount field should be Box 1, "Payments received for qualified tuition and related expenses" .

    2. Only positive (including zero) amounts are acceptable.

  2. Field B, Money Amount 2

    1. This money amount field should be Box 2 "Amounts billed for qualified tuition and related expenses" .

    2. Only positive (including zero) amounts are acceptable.

  3. Field C, Box 3

    1. This is Box 3 "Check if you have changed your reporting for yyty" .

    2. The valid code is 1 if the box is checked.

    3. Blank if box is not checked.

  4. Field D, Money Amount 3

    1. This money amount field should be Box 4 "Adjustment made for a prior year" .

    2. Positive and negative money amounts (including zero) are acceptable.

  5. Field E, Money Amount 4

    1. This money amount field should be Box 5 "Scholarships or grants" .

    2. Only positive (including zero) amounts are accepted.

  6. Field F, Money Amount 5

    1. This field should be Box 6 "Adjustments to scholarships or grants for a prior year" .

    2. Positive and negative money amounts (including zero) are acceptable.

  7. Field G, Box 7

    1. This is Box 7 "Check this box if the amount in box 1 or 2 includes amounts for an academic period beginning January - March yypy (yypy equals the current processing year)" .

    2. Valid code is 1 if box is checked.

    3. Blank if box is not checked.

  8. Field H, Box 8

    1. This field is Box 8 "Check if at least half-time student" .

    2. Valid code is 1 if box is checked.

    3. Blank if box is not checked.

  9. Field I, Box 9

    1. This field is Box 9 "Check is a graduate student. . ." .

    2. Valid code is 1 if box is checked.

    3. Blank if box is not checked.

  10. Field J, Money amount 6

    1. This field is Box 10 "Ins. contract reimb./refund" .

    2. Positive and negative amounts (including zero) are accepted.

  11. Field K through S must be blank.

3.12.8.4.19  (01-01-2014)
Section 06 Document Code 84 Format Code 358, Form 1098-E, Student Loan Interest Statement

  1. Field A, Money Amount 1

    1. This money amount field should be Box 1, "Student loan interest Received by lender" .

    2. Only positive (including zero) amounts are acceptable.

  2. Fields B through S must be blank.

3.12.8.4.20  (01-01-2014)
Section 06 Document Code 85 Format Code 397, Form 1099-C, Cancellation of Debt

  1. Field A,

    1. This entry is Box 1, "Date of Identifiable Event" .

    2. The entry should be in YYTYMMDD format for current year processing.

  2. Field B, Money Amount 1

    1. This money amount field should be Box 2, "Amount of Debt Discharged" .

    2. Only positive (including zero) amounts are acceptable.

  3. Field C, Money Amount 2

    1. This money amount field should be Box 3, "Interest if included in box 2" .

    2. Only positive (including zero) amounts are acceptable.

  4. Field D, Box 4

    1. This field is Box 4 "Debt description" .

  5. Field E, Box 5

    1. This is a check box field Box 5 "Check here if debtor was personally liable for repayment of the debt" .

    2. If the box is marked, "1" is valid.

    3. If the box is not marked, blank is valid.

  6. Field F, Box 6

    1. This field is Box 6" Identifiable event code" .

    2. A one character alpha is valid.

    3. Valid characters are: A, B, C, D, E, F, G, H and I.

    4. Blank is valid.

  7. Field G Money Amount 3

    1. This is a money amount field should be Box 7, "Fair Market Value" .

    2. Only positive (including zero) amounts are acceptable.

  8. Field H through S must be blank.

3.12.8.4.21  (01-01-2014)
Section 06 Document Code 86 Format Code 026, Form 1099-G, Certain Government Payments

  1. Field A, Money Amount 1

    1. This money amount field should be Box 1, "Unemployment compensation" .

    2. Only positive (including zero) amounts are acceptable.

  2. Field B, Money Amount 2

    1. This money amount field should be Box 2, "State or local income tax refunds, credits or offsets" .

    2. Only positive (including zero) amounts are acceptable.

  3. Field C, should be Box 3, "Box 2 amount is for tax year" .

    1. This field may be all blanks or leading blanks followed by a two digit tax year.

    2. If not blank, must equal tax year or tax year minus one through tax year minus four.

    3. If after checking the paper document, the tax year is not valid, change it to tax year minus one.

  4. Field D, Money Amount 4

    1. This money amount field should be Box 4, "Federal income tax withheld" .

    2. Only positive (including zero) amounts are acceptable.

    3. Must be less than or equal to the sum of Fields A, B, E, and F.

  5. Field E, Money Amount 5

    1. This money amount field should be Box 5, "RTAA payments" .

    2. Only positive (including zero) amounts are acceptable.

  6. Field F Money Amount 6

    1. This money amount field should be Box 6, "Taxable grants" .

    2. Only positive (including zero) amounts are acceptable.

  7. Field G, Money Amount 7

    1. This money amount field should be Box 7, "Agriculture payments" .

    2. Only positive (including zero) amounts are acceptable.

  8. Field H, Income Indicator

    1. This entry must be Box 8, offset indicator.

    2. This is a one position field.

    3. This field must be a 1, if Box 8 is marked; blank, if it isn't.

    4. The only valid characters for this field are "1" and blank.

    5. If a "1" is present, Field B (Box 2) must be greater than zero. If there isn't an entry in Field B and Field H does have a "1" , both fields will be considered in error.

  9. Fields I through S must be blank.

3.12.8.4.22  (01-01-2014)
Section 06 Document Code 91 Format Code 032, Form 1099-DIV, Dividends and Distributions

  1. Field A, Money Amount 1

    1. This money amount field should be Box 1a, "Total ordinary dividends" .

    2. Only positive (including zero) amounts are acceptable.

  2. Field B, Money Amount 2

    1. This money amount field should be Box 1b, "Qualified dividends" .

    2. Only positive (including zero) amounts are acceptable.

  3. Field C, Money Amount 3

    1. This money amount field should be Box 2a, "Total capital gain distribution" .

    2. Only positive (including zero) amounts are acceptable.

  4. Field D, Money Amount 4

    1. This money amount field should be Box 2b, "Unrecap Sec 1250 gain" .

    2. Only positive (including zero) amounts are acceptable.

  5. Field E, Money Amount 5

    1. This money amount field should be Box 2c, "Section 1202 gain" .

    2. Only positive (including zero) amounts are acceptable.

  6. Field F, Money Amount 6

    1. This money amount field should be Box 2d, "Collectibles 28% gain" .

    2. Only positive (including zero) amounts are acceptable.

  7. Field G, Money Amount 7

    1. This money amount field should be Box 3, "Nondividend distributions " .

    2. Only positive (including zero) amounts are acceptable.

  8. Field H, Money Amount 8

    1. This money amount field should be Box 4, "Federal income tax withheld" .

    2. Only positive (including zero) amounts are acceptable.

  9. Field I, Money Amount 9

    1. This money amount field should be Box 5, "Investment expense" .

    2. Only positive (including zero) amounts are acceptable.

  10. Field J, Money Amount 10

    1. This money amount field should be Box 6, "Foreign tax paid" .

    2. Only positive (including zero) amounts are acceptable.

  11. Field K, Money Amount 11

    1. This money amount field should be Box 8, "Cash liquidation distributions" .

    2. Only positive (including zero) amounts are acceptable.

  12. Field L, Money Amount 12

    1. This money amount field should be Box 9, "Noncash liquidation distributions" .

    2. Only positive (including zero) amounts are acceptable.

  13. Field M, Money Amount 13

    1. This money amount field should be Box 10, "Exempt - interest dividends " .

    2. Only positive (including zero) amounts are acceptable.

      Note:

      Amount present must equal or exceed any taxpayer entry made on field N.

  14. Field N, Money Amount 14

    1. This money amount field should be Box 11, "Specified private activity dividend " .

    2. Only positive (including zero) amounts are acceptable.

    3. If a positive money amount is present and in error and field M is blank, enter the amount present in field N in field M.

    4. If a positive money amount is present and in error and field M contains a money amount, replace the money amount in field M with the sum of the amounts in fields M and N.

  15. Fields O through S must be blank.

3.12.8.4.23  (01-01-2014)
Section 06 Document Code 92 Format Code 033, Form 1099-INT, Interest Income

  1. Field A, Money Amount 1

    1. This money amount field should be Box 1, "Interest income" .

    2. Only positive (including zero) amounts are acceptable.

  2. Field B, Money Amount 2,

    1. This money amount field should be Box 2, "Early withdrawal penalty" .

    2. Only positive (including zero) amounts are acceptable.

  3. Field C, Money Amount 3

    1. This money amount field should be Box 3, "Interest on U.S. Savings Bonds and Treas. obligations" .

    2. Only positive (including zero) amounts are acceptable.

  4. Field D, Money Amount 4,

    1. This money amount field should be Box 4, "Federal income tax withheld" .

    2. Only positive (including zero) amounts are acceptable.

  5. Field E, Money amount 5,

    1. This money amount field should be Box 5, "Investment expenses" .

    2. Only positive (including zero) amounts are acceptable.

  6. Field F, Money amount 6

    1. This money amount field should be Box 6, "Foreign tax paid" .

    2. Only positive (including zero) amounts are acceptable.

  7. Field G, Country

    1. This text field should be Box 7, "Foreign country or U.S. possession" .

    2. This field can have up to 39 alpha characters.

    3. For text longer than 39 characters, abbreviate where possible; otherwise, delete the right most characters in excess of 39.

  8. Field H, Money Amount 7

    1. This money amount field should be Box 8, "Tax-exempt Interest" .

    2. Only positive (including zero) amounts are acceptable.

  9. Field I, Money Amount 8

    1. This money amount field should be Box 9, "Specified private activity bond interest" .

    2. Only positive (including zero) amounts are acceptable.

  10. Field J

    1. This field is Box 10 "CUSIP no." .

    2. There are no validity checks for this 13 character field.

  11. Field K through S must be blank.

  12. Interest paid in Series E Savings bonds is now reported in Box 3. Because regulations allow reporting of this interest when it is paid, these returns will be received year round. Delete and forward any returns marked yypy to Receipt and Control IRP Sort Unit to be held for processing in the next processing year (yypy plus one).

3.12.8.4.24  (01-01-2014)
Section 06 Document Code 93 Format Code 034, Form 1099-LTC, Long-Term Care and Accelerated Death Benefits

  1. Field A, Money Amount 1

    1. This money amount field should be Box 1 "Gross long-term care benefits paid" .

    2. Only positive (including zero) amounts are acceptable.

  2. Field B, Money Amount 2

    1. This money amount field should be Box 2, "Accelerated death benefits" .

    2. Only positive (including zero) amounts are acceptable.

  3. Field C, Box 3

    1. This entry should be Box 3, "Per Diem/Reimbursed checkbox " .

    2. The valid code is 1, if "Per diem" box only is checked.

    3. The valid code is 2, if "Reimbursed amount" box only is checked.

    4. The valid code is 3, if both boxes are checked.

    5. Blank if neither box is checked.

  4. Field D

    1. This entry should be the "INSURED'S social security number" .

    2. This field contains 9 numerics.

  5. Field E

    1. This entry should be "INSURED'S name" .

    2. This field can have up to 39 alphanumeric characters.

    3. For descriptions longer than 39 characters, abbreviate where possible; otherwise, delete the right most characters in excess of 39.

  6. Field F, Box 5

    1. This entry is Box 5, "Chronically or Terminally III" check boxes.

    2. The valid code is 1 if "Chronically ill" box only is checked.

    3. The valid code is 2 if "Terminally ill" box only is checked.

    4. The valid code is 3 if both boxes are checked.

    5. Blank is valid if neither box is checked.

  7. Field G, Box located after Box 5

    1. This entry is located after Box 5, "Date certified" .

    2. Date certified must be in YYYYMMDD format.

  8. Field H through S must be blank.

3.12.8.4.25  (01-01-2014)
Section 06 Document Code 94 Format Code 035, Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA

  1. Field A, Money Amount 1

    1. This money amount field should be Box 1, "Gross distribution" .

    2. Only positive (including zero) amounts are acceptable

  2. Field B, Money Amount 2

    1. This money amount field should be Box 2, "Earnings on excess cont."

    2. Only positive (including zero) amounts are acceptable

  3. Field C, Box 3

    1. This entry is Box 3, "Distribution code"

    2. The valid code 1, "Normal distribution" .

    3. The valid code 2, "Excess contributions" .

    4. The valid code 3, "Disability" .

    5. The valid code 4, "Death" .

    6. The valid code 5, "Prohibited transaction" .

    7. The valid code 6, "Nonspousal beneficiary" .

  4. Field D, Money Amount 3

    1. This money amount field should be Box 4, "FMV on date of death" .

    2. Only positive (including zero) amounts are acceptable.

  5. Field E, Box 5

    1. This entry is Box 5.

    2. Valid code is 1 if "HSA" box is checked.

    3. Valid code is 2 if "Archer MSA" box is checked.

    4. Valid code is 3 if "MA MSA" box is checked.

    5. Blank is valid if multiple boxes are checked or boxes are not checked.

  6. Field F through S must be blank

3.12.8.4.26  (01-01-2014)
Section 06 Document Code 95 Format Code 040, Form 1099-MISC, Miscellaneous Income

  1. Field A, Money Amount 1

    1. This money amount field should be Box 1, "Rents" .

    2. Only positive (including zero) amounts are acceptable.

  2. Field B, Money Amount 2

    1. This money amount field should be Box 2, "Royalties" .

    2. Only positive (including zero) amounts are acceptable.

  3. Field C, Money Amount 3

    1. This money amount field should be Box 3, "Other income" .

    2. Only positive (including zero) amounts are acceptable.

  4. Field D, Money Amount 4

    1. This money amount field should be Box 4, "Federal income tax withheld" .

    2. Only positive (including zero) amounts are acceptable.

    3. Must be less than or equal to the sum of Fields A, B, C, E, F, G, H, and K.

  5. Field E, Money Amount 5

    1. This money amount field should be Box 5, "Fishing boat proceeds" .

    2. Only positive (including zero) amounts are acceptable.

  6. Field F, Money Amount 6

    1. This money amount field should be Box 6, "Medical and health care payments" .

    2. Only positive (including zero) amounts are acceptable.

  7. Field G, Money Amount 7

    1. This money amount field should be Box 7, "Nonemployee compensation" .

    2. Only positive (including zero) amounts are acceptable.

  8. Field H, Money Amount 8

    1. This money amount field should be Box 8, "Substitute payments in lieu of dividends or interest" .

    2. Only positive (including zero) amounts are acceptable.

  9. Field I, Box 9

    1. This field must be 1 if Box 9, "Direct sales" box is checked.

    2. It should be blank if Box 9 is not checked.

  10. Field J, Money Amount 10

    1. This money amount field should be Box 10, "Crop insurance proceeds" .

    2. Only positive (including zero) amounts are acceptable.

  11. Field K, Money Amount 11

    1. This money amount field should be in Box 11, "Foreign tax paid" .

    2. Only positive (including zero) amounts are acceptable.

  12. Field L, Money Amount 12

    1. This money amount field should be in Box 13 "Excess golden parachute payments" .

    2. Only positive (including zero) amounts are acceptable.

  13. Field M, Money Amount 13

    1. This money amount field should be in Box 14 "Gross proceeds paid to an attorney"

    2. Only positive (including zero) amounts are acceptable

  14. Field N, Money Amount 14

    1. This money amount field should be in Box 15a "Section 409A deferrals" .

    2. Only positive (including zero) amounts are acceptable.

  15. Field O, Money Amount 15

    1. This money amount field should be in Box 15b "Section 409A income" .

    2. Only positive (including zero) amounts are acceptable.

  16. Field P through S must be blank.

3.12.8.4.27  (01-01-2014)
Section 06 Document Code 96 Format Code 060, Form 1099-OID, Original Issue Discount

  1. Field A, Money Amount 1

    1. This money amount field should be Box 1, "Original issue discount for yyty" .

      Note:

      yyty equals the tax year currently being processed.

    2. Only positive (including zero) amounts are acceptable.

  2. Fields B, Money Amount 2

    1. This money amount field should be Box 2, "Other periodic interest" .

    2. Only positive (including zero) amounts are acceptable.

  3. Field C, Money Amount 3

    1. This money amount field should be Box 3, "Early withdrawal penalty" .

    2. Only positive (including zero) amounts are acceptable.

  4. Field D, Money Amount 4

    1. This money amount field should be Box 4, "Federal income tax withheld" .

    2. Only positive (including zero) amounts are acceptable.

    3. Must be less than or equal to the sum of Field A and Field B.

  5. Field E, Money Amount 5

    1. This money amount field should be in Box 5, "Foreign tax paid" .

    2. Only positive (including zero) amounts are acceptable.

  6. Field F,

    1. This entry is Box 7, "Description" .

    2. This field can be 39 alpha/numeric characters and is found in Box 7.

    3. For descriptions longer than 39 characters, abbreviate where possible; otherwise, delete the right most characters in excess of 39.

  7. Field G, Money Amount 6

    1. This money amount field should be Box 8 "Original issue discount on U.S. Treasury obligations" .

    2. Only positive (including zero) amounts are acceptable.

  8. Field H, Money Amount 7

    1. This money amount field should be Box 9 "Investment expenses" .

    2. Only positive (including zero) amounts are acceptable.

  9. Field I through S must be blank.

3.12.8.4.28  (01-01-2014)
Section 06 Document Code 97 Format Code 061, Form 1099-PATR, Taxable Distributions Received From Cooperatives

  1. Field A, Money Amount 1

    1. This money amount field should be Box 1, "Patronage dividends" .

    2. Only positive (including zero) amounts are acceptable.

  2. Field B, Money Amount 2

    1. This money amount field should be Box 2, "Nonpatronage distributions" .

    2. Only positive (including zero) amounts are acceptable.

  3. Field C, Money Amount 3

    1. This money amount field should be Box 3, "Per-unit retain allocations" .

    2. Only positive (including zero) amounts are acceptable.

  4. Field D, Money Amount 4

    1. This money amount field should be Box 4 "Federal income tax withheld" .

    2. Only positive (including zero) amounts are acceptable.

    3. Must be less than or equal to the sum of Fields A, B, C, and E.

  5. Field E, Money Amount 5

    1. This money amount field should be in Box 5, "Redemption of nonqualified notices and retain allocations" .

    2. Only positive (including zero) amounts are acceptable.

  6. Field F, Money Amount 6

    1. This money amount field should be in Box 6 "Domestic production activities deduction" .

    2. Only positive (including zero) amounts are acceptable.

  7. Fields G through S must be blank.

3.12.8.4.29  (01-01-2014)
Section 06 Document Code 98 Format Code 025, Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc.

  1. Field A, Money Amount 1

    1. This amount should be in Box 1, "Gross distribution" .

    2. Only positive (including zero) amounts are acceptable.

    3. This field must be equal to or greater than Field B. If not, Field A will be considered in error. Correct any input errors using AC 6; otherwise, clear using AC 7.

  2. Field B, Money Amount 2

    1. This amount should be in Box 2a, "Taxable amount" .

    2. Only positive (including zero) amounts are acceptable.

    3. If an entry is made in this field it must be equal to or greater than Field D. If it isn't, Field B will be considered in error.

  3. Field C, Box 2b

    1. This entry is derived from the two check boxes in Box 2b.

    2. The valid code is 1, if "Taxable amount not determined" box is checked.

    3. The valid code is 2, if "Total distribution" box is checked.

    4. The valid code is 3, if both boxes are checked.

    5. Blank, if neither or both boxes are checked.

  4. Field D, Money Amount 3

    1. This money amount field should be in Box 3, "Capital gain (included in box 2a)" .

    2. Only positive (including zero) amounts are acceptable.

    3. If this field is greater than zero, and there is no entry in Field B it must be less than or equal to Field A. If not, both Field A and Field D will be considered in error.

  5. Field E, Money Amount 4

    1. This money amount field should be in Box 4, "Federal income tax withheld" .

    2. Only positive (including zero) amounts are acceptable.

    3. Field E must be less than or equal to Field A.

  6. Field F Money Amount 5

    1. This money amount field should be in Box 6, "Net unrealized appreciation in employer's securities" .

    2. Only positive (including zero) amounts are acceptable.

  7. Field G, Box 7

    1. This is Box 7, "Distribution Code" .

    2. The valid characters for this field are 1 through 9, A, B, D, E, F, G, H, J, L, N, P, Q, R, S, T, U, W or blank.

    3. Two indicators may be present he indicator values are as follows:

      Distribution Codes Form 1099-R
      Distr.
      Code
      Type of Distribution May be used with Distr. Code
      1 Early distribution, no known exception 8, B, L P
      2 Early distribution; exception (other than codes 1, 3 or 4) 8, B, P
      3 Disability None
      4 Death 8, A, B, G, H, L, P
      5 Prohibited transaction None
      6 Section 1035 exchange W
      7 Normal distribution A, B
      8 Excess contributions plus earnings; excess deferrals 1, 2, 4, B, J
      9 Cost of current life insurance protection None
      A May be eligible for 10 year averaging 4, 7
      B Designated Roth Account distribution 1, 2, 4, 7, 8, G, L, P, U
      D Distribution from any plan or arrangement not described in sections 401(a), 403(a), 403(b), 408, 408A, or 457(b) None
      E Distributions under Employee Plans Compliance Resolution System (EPCRS) None
      F Charitable gift annuity None
      G Direct rollover and rollover contribution from a qualified plan, section 403(b) plan or a governmental section 457(b) plan to an eligible retirement plan (another qualified plan, a section 403(b) plan, a governmental section 457(b) plan, or an IRA) 4, B
      H Direct rollover of a designated Roth account distribution to a Roth IRA 4
      J Early distribution from a Roth IRA 8, P
      L Loans treated as deemed distributions under section 72(p) 1, 4, B
      N Recharacterized IRA contribution None
      P Excess contributions plus earnings/excess deferrals taxable 1, 2, 4, B, J
      Q Qualified distribution from a Roth IRA None
      R Recharacterized IRA contribution made None
      S Early distribution from a SIMPLE IRA in first 2 years, no exception None
      T Roth IRA distribution, exception applies

      Note:

      If a code, 8 or P is present, circle out the entry and enter Code J.

      None
      U Dividends distributed from an ESOP under section 404(k) B
      W Charges or payments for purchasing qualified long-term care insurance contracts under combined arrangements 6

    4. If this field was transcribed in error use (c) above to correct when code is missing or invalid.

    5. If correct code cannot be determined, blank the field.

  8. Field H, IRA/SEP Indicator

    1. This entry must be in Box 7, "IRA/SEP/SIMPLE" .

    2. The valid code 1 if Box 7 is checked.

    3. Blank if the box is not checked.

  9. Field I, Money Amount 6

    1. This money amount field should be in Box 10, "Amount allocable to IRR within 5 years" .

    2. Only positive (including zero) amounts are acceptable.

  10. Field J

    1. This field should be in YYYY format with the first two characters of "20" .

      Exception:

      The year listed can equal the current year, but it cannot be a future year.

    2. Blank is acceptable.

  11. Field K through S must be blank.

3.12.8.5  (01-01-2014)
Section 16 Error Register

  1. Section 16 of the error register contains payer entity data.

  2. Section 16 will not appear for Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

  3. Listed below are the fields contained in section 16:

    1. Field A, Payer Name Line 1, length 40

    2. Field B, Payer Name Line 2, length 40

    3. Field C, Payer Street Address, length 35

    4. Field D, Payer City, length 22

    5. Field E, Payer State code, length 2

    6. Field F, Payer ZIP Code, length 9

    7. Field G, Payer TIN, length 9

    8. Field H, TIN Validity Bypass Code, length 1 (always blank)

    9. Field I, Payer DLN, length 14

    10. Field J, Foreign Country Code, length 2

  4. When any field in section 16 is invalid, all remaining documents in that block will be output to the error register with "%%" in the document identification line, if other errors are present. Duplicate errors no longer print with $$.

    1. When "%%" is present, only the first section 16 error (on the document without the "%%" ) requires correction action.

    2. When "%%" is present, other errors will also be present in sections 01, 02 and/or 06.

    3. Do not use AC 7 to release a document with "%%" . If AC 7 is used, all remaining documents in that block will continue to loop until each document is individually corrected.

  5. A change in payer is determined by any change to section 16 data, not just a change to the payer TIN. Therefore, when changing section 16, make sure that the new data to be generated is correct for all remaining returns for the payer. If it is not, clearly correct the appropriate field at each point of change.

  6. If a foreign address has been entered in section 16 for a payer, delete the address fields. This section must not contain a foreign address.

  7. To blank a section 16 field, line through the incorrect data.

3.12.8.5.1  (01-01-2014)
Section 16, Field A, Payer Name Line 1

  1. The Payer Name field must be A through Z, 0 through 9, blank, hyphen or ampersand. It may not be all blanks.

  2. If the field is invalid or was originally transcribed in error, line through the field and enter the correct payer name above it.

    1. A payer name of more than 40 positions must be edited to 40 positions or less using standard abbreviations when possible. Do not use standard abbreviations if doing so will alter the name control.

    2. If the payer name is not present on the original input return and cannot be determined from other returns for that payer, research the Accounts Register and name Directory (in the appropriate campus) to develop the payer name. Do not enter a payer name of "UNKNOWN" on the error register.

  3. If a payer name cannot be found, use AC "2" , Error/Reject Disposition Code "D" to delete the document (except Form 1099-R and Form W-2G) from the error register. Dispose of returns (except Form 1099-R and Form W-2G) according to Document 12990, Records and Information Management Records Control Schedules.

  4. Do not dispose of Form 1099-R and Form W-2G. Enter the payer name on the document as "Unknown."

  5. If the payer name is in error for a consecutive group of returns, only the payer name for the first return in the consecutive series must be corrected. See also IRM 3.12.8.1.7 (4).

3.12.8.5.2  (01-01-2014)
Section 16, Field B, Payer Name Line 2

  1. There is no validity check of this field. However, this field should be corrected if it is noticed that it was originally transcribed in error.

  2. If the Name Line 2 was originally transcribed in error, line through the erroneous name and enter the correct name above it.

  3. Check instructions for Name Line 2 in IRM 3.11.8, Information Return Processing, before any corrections are made.

  4. If a foreign street address has been entered in the Name Line 2 field, delete the entry.

3.12.8.5.3  (01-01-2014)
Section 16, Field C, Payer Street Address

  1. This field is validity/consistency checked on all documents.

  2. The valid characters for this field are Alpha (A through Z), Numeric (0 through 9), hyphen (-), blank ( ), and slash (/).

  3. If you notice that the street address is missing or is incorrect, enter the correct information.

  4. If a foreign address has been entered in this field, delete the entry.

  5. If the street address is not present on the document, enter the single character "Z" as the street address.

3.12.8.5.4  (01-01-2014)
Section 16, Field D, Payer City

  1. If the City is present it must be alpha. If the city contains numerics, it must be corrected to alphas. For example, "29 Palms" must be corrected to "Twenty nine Palms" .

  2. APO, DPO and FPO are edited to the first three positions of the city.

  3. If a foreign country has been entered in the City field, delete the entry.

  4. If the city cannot be determined, enter three "Z" 's (e.g., "ZZZ" ).

  5. Major City Codes may be used.

3.12.8.5.5  (01-01-2014)
Section 16, Field E, Payer State Code

  1. If the State is present and a ZIP Code is also present, the ZIP Code must be valid for the State; if not both fields will appear in error.

  2. The State Code must be present if a major city code is not used. If the State is present, it must be in the valid range of the State codes. If the State Code is not valid, the ZIP Code will not be identified as a field in error (unless it is not a valid configuration). Always check the ZIP Code field when the State field must be corrected. Do not assume the ZIP Code is correct.

  3. If a correct State cannot be determined, Field E must be blank. Make necessary corrections to the appropriate fields (E and/or F).

  4. If a period (.) has been entered in the State Code field for a foreign address, delete the period (.).

  5. Make necessary corrections to Field E on the error register when the State is in error unless another correction action will resolve the Field E problem.

  6. If both a Major City code and a State Code are present, the state field will be error coded. Correct by deleting the state if a valid Major City Code is present.

3.12.8.5.6  (01-01-2014)
Section 16, Field F, Payer ZIP Code

  1. The ZIP Code must be present and must be:

    1. 9 numerics

    2. valid for the State present.

    3. in the valid range of ZIP Codes for the State on the first three digits. The first three valid digits must be followed by two numerics other than 00. If only three numerics are shown, add 01 to the field.

    4. contain no embedded blanks

    5. left justified.

  2. If the ZIP Code is in error and can be determined from the State (see Exhibit 3.12.8-7), then correct Field F by entering the first three digit ZIP Code shown for the state, followed by the numerics 01.

  3. The ZIP Code should always be verified for a State, even if only the State is identified as a field in error. Use Exhibit 3.12.8-7.

  4. Must be present if Major City Code is used in City field. If blank, enter a three digit ZIP Code for the MCC followed by the numerics 01.

3.12.8.5.7  (01-01-2014)
Section 16, Field G, Payer TIN

  1. Field G, Payer TIN must contain nine (9) numerics.

  2. If the Payer TIN is invalid, line through the invalid TIN and enter the correct TIN above it. Check to see if another payer TIN is on the return or other returns for that payer. If so, use that TIN. Research the input return. If indeterminable, enter nine 9's in Field G.

  3. If the Payer TIN is in error for a consecutive group of returns only the payer TIN of the first return in the consecutive series must be corrected. See also IRM 3.12.8.1.7 (4).

3.12.8.5.8  (01-01-2014)
Section 16, Field I, Parent Document Locator Number (DLN)

  1. This field should contain the document locator number (DLN) of the transmitting Form 1096, Annual Summary and Transmittal of U.S. Information Returns.

  2. It must be present for all Information Returns except Form 1096, Annual Summary and Transmittal of U.S. Information Returns and foreign returns.

  3. If present, this field must be 14 numerics.

    1. Positions 1 and 2 must be a valid current District Office (now Field Office) or File Location Code (FLC).

    2. The following FLCs are used for documents processed through ISRP.

      Service Center (Initials) ISRP
      Service Center File Location Code
      Austin Submission Processing Campus (AUSPC) 18
      Kansas City Submission Processing Campus (KCSPC) 09

    3. The following codes are used for documents processed through SCRIPS for Information Return Processing.

      Service Center Name (Initials) SCRIPS
      Service Center File Location Codes
      Austin Submission Processing Campus (AUSPC) 73, 74, 75 and 76
      Kansas City Submission Processing Campus (KCSPC) 36, 39, 41 and 43

    4. Positions 3 must be a valid tax class code of 5.

    5. Positions 4 and 5 must be valid parent document code and consistent with the document being processed. The only valid parent document code is 69.

    6. Positions 6 through 8 must be 001 through 366. They may also be 401 through 766 for SCRIPS documents.

    7. Positions 9 through 13 must be 00000 through 99999.

    8. Position 14 must be the current year digit, or the current year digit minus one.

  4. If Field I was transcribed in error, line through the field and enter the correct parent DLN above it.

  5. If the parent DLN is missing, all blanks will be allowed on a correction pass when AC 7 or AC 6 on section 16 is used. If AC 6 is used on sections 01, 02 and/or 06 only, the document will loop because of blanks in payer DLN in section 16.

    Note:

    AC 7 will not work if there is a "%%" appearing in this section.

    Note:

    If the section has "%%" , you must enter a parent DLN on the first document to clear all documents from the error register on the first pass. If AC 7 is used on the first document, all documents in that block will continue to loop until you have cleared each one using AC 7 or entering a DLN for each one. Therefore, do not clear the first document using anything other than a DLN correction with AC "6" .

  6. If the parent DLN is in error for a consecutive group of returns, only the parent DLN for the first return in the consecutive series must be corrected. See also IRM 3.12.8.1.7 (4).

3.12.8.5.9  (01-01-2014)
Section 16, Field J, Foreign Country Code

  1. This must be present for Account Type Code "T" or "J" . It is not valid for any other Account Type Codes.

  2. See Exhibit 3.12.8-6 for the valid range of foreign country codes.

  3. If this field is in error, correct the error register by entering the appropriate country code.

  4. Before correcting Field J, check the Account Type Code to determine if the document is blocked correctly. If misblocked, see IRM 3.12.8.1.16.

3.12.8.5.10  (01-01-2014)
Disposition of Form 1096, Annual Summary and Transmittal of U.S. Information Returns

  1. All ISRP entered Form 1096, Annual Summary and Transmittal of U.S. Information Returns must be kept in DLN order by year when sent to the SCRIPS unit to be imaged. All Form 1096, Annual Summary and Transmittal of U.S. Information Returns, once imaged should be disposed of in accordance with Document 12990, Records and Information Management Records Control Schedules.

  2. While suspending Information Returns for disposition in accordance with Document 12990, Records and Information Management Records Control Schedules, they must be in researchable order.

Exhibit 3.12.8-1 
Information Return Processing Format Codes and Required Section 06 Fields for Returns

Return Type Document Code ISRP Format Code Required Field
A B C D E F G H I J K L M N O P Q R S
1096 69 007 R V R R R R V V V V V V              
1097-BTC 50 050 R V V V R R R V V R V V R R R R V    
1098 81 353 R R R R                              
1098-C 78 357 R V V V V V V R V V R V V V R        
1098-E 84 358 R V                                  
1098-T 83 359 R R V V V R V V V V                  
1099-A 80 354 R R V V                              
1099-B 79 021 R R V V V R V V R R R V R V R R V R R
1099-C 85 397 R R V V R R                          
1099-CAP 73 029 R R V V                              
1099-DIV 91 032 R R R R R R R R R V V V              
1099-G 86 026 R R R R R R R V V V                  
1099-INT 92 033 R V R R R V V V V R                  
1099-K 10 037 R R V V V V V V V V V V V V V V V V  
1099-LTC 93 034 R R V R R V V                        
1099-MISC 95 040 R R R R R R R R V R R R R R          
1099-OID 96 060 R R R R V R R                        
1099-PATR 97 061 R R R R R R R R R R                  
1099-Q 31 031 R R R V V V                          
1099-R 98 025 R R V R R R V V V V                  
1099-S 75 396 R R V V                              
1099-SA 94 035 R R R V V                            
3921 25 048 R R R R R V                          
3922 26 049 R R R R R R R R                      
5498 28 022 R R R R R R V R R R V V R R V V R V  
5498-ESA 72 028 R R                                  
5498-SA 27 023 R R R R R V                          
W-2G 32 010 R V R R                              
R = Required Input
V = Input not required but may be present
All non R or V fields must be blank; no input allowed

Exhibit 3.12.8-2 
Information Return Processing Return Fields Transcribed or Scanned

Section 06 Fields Output

Return Box (Line) Numbers Transcribed

Section 06 Fields Output - Return Box (Line) Numbers Transcribed
Return Type A B C D E F G H I J K L M N O P Q R S
Form 1097-BTC 1a 1b 2a 2b 3a 3b 4a 4b 5 5a 5b 5ckbx              
Form 1098 1 2 3 4                              
Form 1098-C 1 2 3 4a 4b 4c 5a 5b 5c 6a 6b 6c 7            
Form 1098-E 1 2                                  
Form 1098-T 1 2 3 4 5 6 7 8 9 10                  
Form 1099-A 2 4 5 6                              
Form 1099-B 1a 1b 1c 1d 1e 2a ckbx 2b 3 4 5 ckbx 7 8 9 10 CUSIP 11 12
Form 1099-C 1 2 3 4 5 6 7                        
Form 1099-CAP 1 2 3 4                              
Form 1099-DIV 1a 1b 2a 2b 2c 2d 3 4 5 6 8 9              
Form 1099-G 1 2 3 4 5 6 7 8 9                    
Form 1099-INT 1 2 3 4 5 6 7 8 9 10                  
Form 1099-K ckbx ckbx 1 2 3 4 5a 5b 5c 5d 5e 5f 5g 5h 5i 5j 5k 5l  
Form 1099-LTC 1 2 3 ISSN INAME 5 DATE                        
Form 1099-MISC 1 2 3 4 5 6 7 8 9 10 13 14 15a 15b          
Form 1099-OID 1 2 3 4 6 7                          
Form 1099-PATR 1 2 3 4 5 6 7 8 9 10                  
Form 1099-Q 1 2 3 4 5 6                          
Form 1099-R 1 2a 2ckbx 3 4 6 7 ira/sep 10 11                  
Form 1099-S 1 2 3 4                              
Form 1099-SA 1 2 3 4 5                            
Form 3921 1 2 3 4 5 6                          
Form 3922 1 2 3 4 5 6 7 8                      
Form 5498 1 2 3 4 5 6 8 9 10 11 12a 12b 13a 13b 13c 14a 14b    
Form 5498-ESA 1 2                                  
Form 5498-SA 1 2 3 4 5 6                          
Form W-2G 1 2 4 7                              
Form 1096 Output - Return Box (Line) Numbers Transcribed
See IRM 3.12.8.4.9 for details
Field Field Description
A Field A is the number of original documents transmitted from Box 3. This number will be coded before a slash (i.e., "25/" ) on Account Type Code B and C documents.
B Field B is the number of amended documents transmitted from Box 3. This number will be coded before a slash (i.e., "25/" ) on Account Type Code B and C documents.
C Field C is the amount of Federal income tax withheld in Box 4.
D Field D is the total amount of money transcribed (Box 5).
E Field E is the Final return indicator.
F Field F is the TIN TYPE and Type of Document Transmitted Code.
G Field G is the Type of Payment Code. This only applies to Form 1099-DIV, Form 1099-G, and Form 1099-MISC transmittals. It must be blank with a field breaker for all others.
H Field H is the delinquent return indicator. It is an alpha or number followed by a date in the YYMMDD format. These entries can be found in the first seven boxes under the wording "For Official Use Only" .
I Field I is the correspondence indicator. This entry can be found in the last two boxes under the wording "For Official Use Only " .
J Field J is the number of original documents subject to penalty. This field can be found in the bottom left corner of Account Type Code B and C documents, coded before a slash (i.e., 25/).
K Field K is the number of amended documents subject to penalty. This field can be found in the bottom left corner of Account Type Code B and C documents, coded before a slash (i.e., "25/" ).
L Field L is the year indicator. Account Type Code B and C documents will have this entry in the bottom right corner of the document.

Exhibit 3.12.8-3 
Information Returns Program Error Register - Field Definitions

Field Definition
A Program Number
B Start of Document Identification
C Correction Record Serial Number
D Error Sequence Number
E Alpha Block Control (ABC)
F Document Locator Number (DLN)
G Master File Tax Code (MFT)
H Error Reason Code
I Account Type Code (ATC)
J Original/Corrected Indicator
K Loop Counter
L Correction Attempt Counter
M Last Action Code Used
N Sections
+ Field Breakers

Exhibit 3.12.8-4 
Major City Codes Sorted By Major City

Always add the numerics 01 to the three digit ZIP Codes shown below:

Alphabetical Listing of Major Cities
With Major City Codes (MCC) and ZIP Codes
Major City State Code Major City Code (MCC) ZIP Code
Aberdeen SD AD 574
Abilene TX AB 796
Akron OH AD 443
Albany GA AY 317
Albany NY AL 122
Albuquerque NM AQ 871
Alexandria VA AX 223
Allentown PA AW 181
Amarillo TX AM 791
Anaheim CA AH 928
Anchorage AK AN 995-996
Anderson SC AJ 296
Ann Arbor MI AP 481
Arlington VA AR 222
Arvada CO AV 800, 804
Asheville NC AS 288
Atlanta GA AT 303, 311, 399
Atlantic City NJ AC 084
Auburn AL AF 368
Augusta GA AG 309
Augusta ME AA 043
Aurora CO AZ 800
Aurora IL AO 605
Austin TX AU 733, 787
       
Bakersfield CA BD 933
Baltimore MD BA 212
Baton Rouge LA BR 708
Battle Creek MI QK 490
Beaumont TX BT 777
Bethlehem PA BM 180
Berkeley CA BE 947
Biloxi MS BL 395
Binghamton NY BC 139
Birmingham AL BI 352
Bismarck ND BB 585
Bloomington IN BQ 474
Boca Raton FL BZ 334
Boise ID BS 837
Bossier City LA BW 711
Boston MA BO 021, 022
Boulder CO BV 803
Brandenton FL BG 342
Bremerton WA BY 983
Bridgeport CT BP 066
Bronx NY BX 104
Brooklyn NY BK 112
Brownsville TX BJ 785
Buffalo NY BF 142
Burlington VT BU 054
       
Cambridge MA CB 021, 022
Camden NJ CD 081
Canton OH CA 447
Cape Coral FL CF 339
Cedar Rapids IA CR 524
Champaign IL CX 618
Chapel Hill NC CJ 275
Charleston SC CT 294
Charleston WV CW 253
Charlotte NC CE 282
Charlottesville VA CV 229
Chattanooga TN CG 374
Chesapeake VA CP 233
Cheyenne WY CY 820
Chicago IL CH 606-608
Cincinnati OH CN 452, 459
Clear Water FL CQ 337
Cleveland OH CL 441
Colorado Springs CO CS 809
Columbia SC CU 292
Columbus GA CM 318-319
Columbus OH CO 430, 432
Corpus Christi TX CC 783, 784
Cumberland MD CK 215
       
Dallas TX DA 752, 753
Davenport IA DP 528
Dayton OH DY 453-454
Daytona Beach FL DF 320, 321
Dearborn MI DB 481
Decatur IL DT 625
Denver CO DN 800-802
Des Moines IA DM 503
Detroit MI DE 482
Dubuque IA DQ 520
Duluth MN DL 557-558
Durham NC DU 277
       
East Lansing MI ET 488
Easton PA EA 180
East Orange NJ EO 070
East Saint Louis IL ES 622
Elizabeth NJ EL 072
El Paso TX EP 799, 885
Erie PA ER 165
Eugene OR EU 974
Evanston IL EN 602
Evansville IN EV 477
       
Fall River MA FR 027
Far Rockaway NY RK 110, 116
Fargo ND FA 581
Fayetteville AR FB 727
Fayetteville NC FN 283
Flint MI FT 485
Florence AL FC 356
Florence SC FE 295
Flushing NY FG 113
Fort Lauderdale FL FL 333
Fort Prince FL FP 349
Fort Wayne IN FY 468
Fort Worth TX FW 761
Fresno CA FO 936-938
       
Galveston TX GA 775
Gainsville FL GF 326
Gary IN GY 464
Gastonia NC GN 280
Glendale CA GL 912
Grand Rapids MI GR 495
Greeley CO GC 806
Green Bay WI GB 543
Greensboro NC GO 274
Greenville SC GV 296
Greenwood MS GW 389
       
Hackensack NJ HS 076
Hamilton OH HA 450
Hammond IN HM 463
Hampton VA HP 236
Harlingen TX HR 785
Hartford CT HD 061
Harrisburg PA HG 171
Hattiesburg MS HT 394
Helena MT HE 596
Hialeah FL HI 330
High Point NC HC 272
Hollywood FL HW 330
Honolulu HI HL 968
Houston TX HO 770-772
Huntington WV HN 257
Huntington Beach CA HB 926
Huntsville AL HU 358
       
Independence MO IE 640
Indianapolis IN IN 462
Inglewood CA ID 903
Irvine CA IV 926-927
Irving TX IR 750
       
Jackson MS JN 392
Jacksonville FL JV 320, 322
Jamaica NY JA 114
Jamestown NY JM 147
Janesville WI JE 535
Jersey City NJ JC 070, 073
Johnson City TN JH 376
Johnstown PA JO 159
Joliet IL JT 604
Jonesboro AR JB 724
       
Kalamazoo MI KZ 490
Kansas City KS KA 661
Kansas City MO KC 641, 649
Kennewick WA KW 993
Kenosha WI KE 531
Kingsport TN KP 376
Knoxville TN KN 379
       
Las Cruces NM LZ 880
Lafayette IN LF 479
Lafayette LA LL 705
Lake Charles LA LC 706
Lakeland FL LK 338
Lakewood CO LW 800,802, 804
Lancaster PA LP 176
Lansing MI LG 489
Laredo TX LD 780
Las Vegas NV LV 891
Lawrence MA LQ 018
Lewiston ME LT 042
Lexington KY LX 405
Lincoln NE LN 685
Little Rock AR LR 722
Long Beach CA LB 907, 908
Long Island City NY LI 111
Lorain OH LO 440
Los Angeles CA LA 900-901
Louisville KY LE 402
Lowell MA LM 018
Lubbock TX LU 794
Lynn MA LY 019
       
Macon GA MA 312
Madison WI MN 537
Manchester NH MR 031
Melbourne FL ML 329
Memphis TN ME 375, 381
Meridian MS MD 393
Metarie LA MI 700
Miami FL MF 330-332
Milwaukee WI MW 532
Minneapolis MN MS 554
Missoula MT MM 598
Mobile AL MO 366
Modesto CA MC 953
Montgomery AL MG 361
Muskegon MI MK 494
       
Nashville TN NA 372
Newark NJ NK 071
New Bedford MA ND 027
New Brunswick NJ NB 089
New Haven CT NH 065
New Orleans LA NO 701
Newport News VA NN 236
Newton MA NE 021
New York NY NY 100-102
Niagara Falls NY NF 143
Norfolk VA NV 235
North Charleston SC NC 294
North Hollywood CA NW 916
N Little Rock AR NL 721
       
Oakland CA OA 946
Oak Park IL OP 603
Ogden UT OG 842, 844
Oklahoma City OK OC 731
Omaha NE OM 681
Orlando FL OR 328
Oshkosh WI OK 549
Owensboro KY OW 423
       
Parkersburg WV PK 261
Parma OH PZ 441
Pasadena CA PD 910-911
Paterson NJ PN 075
Peoria IL PL 616
Pensacola FL PE 325
Petersburg VA PG 238
Philadelphia PA PH 190-192
Phoenix AZ PX 850
Pittsburgh PA PI 151-152
Pocatello ID PC 832
Port Arthur TX PA 776
Portland ME PT 041
Portland OR PO 972
Portsmouth NH PS 038
Portsmouth VA PM 237
Providence RI PR 029
Provo UT PV 846
Pueblo CO PU 810
Punta Gorda FL PJ 339
       
Quincy MA QU 021
       
Racine WI RA 534
Raleigh NC RL 276
Reading PA RD 196
Reno NV RE 895
Richmond VA RI 231-232
Riverside CA RS 925
Roanoke VA RO 240
Rochester NY RC 146
Rockford IL RF 611
       
Sacramento CA SC 958
Saginaw MI SG 486
Salem OR XR 973
Salt Lake City UT XO 841
San Antonio TX SO 782
San Bernadino CA SR 924
San Diego CA SD 921
San Francisco CA SF 941
San Jose CA SJ 951
San Juan PR XJ 009
Santa Ana CA SA 927
Santa Barbara CA SZ 931
Savannah GA GS 314
Schenectady NY SK 120, 123
Scranton PA XC 185
Seattle WA SE 981, 987
Shawnee Mission KS SM 662
Shreveport LA SH 711
Silver Spring MD SS 209
Sioux City IA SX 511
Somerville MA SV 021
South Bend IN SB 466
Spartanburg SC SQ 293
Spokane WA SW 992
Springfield IL XL 627
Springfield MA XA 011
Springfield MO XO 657-658
Springfield OH XH 455
Stamford CT ST 069
Staten Island NY SI 103
St. Joseph MO XM 645
St. Louis MO SL 631
Stockton CA SN 952
St. Paul MN SU 551
St. Petersburg FL SP 337
Syracuse NY SY 132
       
Tacoma WA TC 983, 984
Tallahassee FL TL 323
Tampa FL TA 336
Terre Haute IN TH 478
Titusville FL TT 327
Toledo OH TO 436
Torrance CA TN 905
Topeka KS TP 666
Trenton NJ TR 086
Tucson AZ TU 857
Tulsa OK TS 741
Tuscaloosa AL TB 354
       
Utica NY UT 135
       
Van Nuys CA VN 913-914
Virginia Beach VA VB 234
       
Waco TX WX 767
Warren MI WR 480
Warren OH WO 444
Washington DC DC 200, 202-205, 569
Waterbury CT WT 067
Waterloo IA WL 507
Westminster CO WD 800, 802
West Allis WI WA 532
West Palm Beach FL WP 334
West Valley City UT WC 841
Wheeling WV WH 260
Wichita KS WK 672
Wichita Falls TX WF 763
Wilkes-Barre PA WB 187
Williamsport PA WM 177
Wilmington DE WI 198
Wilmington NC WN 284
Winston-Salem NC WS 271
Worcester MA WE 016
       
Yonkers NY YK 107
York PA YR 173-174
Youngstown OH YO 445

Exhibit 3.12.8-5 
Major Cities Sorted By Major City Code

Always add the numerics 01 to the three digit ZIP Codes shown below:

Alphabetical Listing of Major City Codes
With Major City, State and ZIP Codes
Major City Code Major City State Code ZIP Code
AA Augusta ME 043
AB Abilene TX 796
AC Atlantic City NJ 084
AD Aberdeen SD 574
AG Augusta GA 309
AH Anaheim CA 928
AK Akron OH 443
AL Albany NY 122
AM Amarillo TX 791
AN Anchorage AK 995
AO Aurora IL 605
AQ Albuquerque NM 871
AR Arlington VA 222
AS Asheville NC 288
AT Atlanta GA 303
AU Austin TX 787
AW Allentown PA 181
AX Alexandria VA 223
AY Albany GA 317
AZ Aurora CO 800
       
BA Baltimore MD 212
BD Bakersfield CA 933
BE Berkeley CA 947
BF Buffalo NY 142
BI Birmingham AL 352
BK Brooklyn NY 112
BL Biloxi MS 395
BM Bethlehem PA 180
BO Boston MA 021
BP Bridgeport CT 066
BR Baton Rouge LA 708
BS Boise ID 837
BT Beaumont TX 777
BU Burlington VT 054
BX Bronx NY 104
       
CA Canton OH 447
CB Cambridge MA 021
CC Corpus Christi TX 784
CD Camden NJ 081
CE Charlotte NC 282
CG Chattanooga TN 374
CH Chicago IL 606
CI Cicero IL 606
CL Cleveland OH 441
CM Columbus GA 319
CN Cincinnati OH 452
CO Columbus OH 432
CR Cedar Rapids IA 524
CS Colorado Springs CO 809
CT Charleston SC 294
CU Columbia SC 292
CV Charlottesville VA 229
CW Charleston WV 253
CY Cheyenne WY 820
       
DA Dallas TX 752
DB Dearborn MI 481
DC Washington DC 200
DE Detroit MI 482
DF Daytona Beach FL 320
DL Duluth MN 558
DM Des Moines IA 503
DN Denver CO 802
DP Davenport IA 528
DQ Dubuque IA 520
DT Decatur IL 625
DU Durham NC 277
DY Dayton OH 454
       
EL Elizabeth NJ 072
EN Evanston IL 602
EO East Orange NJ 070
EP El Paso TX 799
ER Erie PA 165
ES East St. Louis IL 622
EU Eugene OR 974
EV Evansville IN 477
       
FA Fargo ND 581
FE Florence SC 295
FG Flushing NY 113
FL Fort Lauderdale FL 333
FO Fresno CA 937
FR Fall River MA 027
FT Flint MI 485
FW Fort Worth TX 761
FY Fort Wayne IN 468
       
GA Galveston TX 775
GB Green Bay WI 543
GL Glendale CA 912
GO Greensboro NC 274
GR Grand Rapids MI 495
GS Savannah GA 314
GV Greenville SC 296
GW Greenwood MS 389
GY Gary IN 464
       
HA Hamilton OH 450
HB Huntington Beach CA 926
HD Hartford CT 061
HE Helena MT 596
HG Harrisburg PA 171
HI Hialeah FL 330
HL Honolulu HI 968
HM Hammond IN 463
HN Huntington WV 257
HO Houston TX 770
HP Hampton VA 236
HS Hackensack NJ 076
HT Hattiesburg MS 394
HU Huntsville AL 358
HW Hollywood FL 330
       
ID Englewood CA 903
IE Independence MO 640
IN Indianapolis IN 462
IR Irving TX 750
       
JA Jamaica NY 114
JC Jersey NJ 073
JN Jackson MS 392
JO Johnstown PA 159
JT Joliet IL 604
JV Jacksonville FL 322
       
KA Kansas City KS 661
KC Kansas City MO 641
KE Kenosha WI 531
KN Knoxville TN 379
KZ Kalamazoo MI 480
       
LA Los Angeles CA 900
LB Long Beach CA 907
LC Lake Charles LA 706
LD Laredo TX 780
LE Louisville KY 402
LG Lansing MI 489
LI Long Island City NY 111
LM Lowell MA 018
LN Lincoln NE 685
LO Lorain OH 044
LP Lancaster PA 176
LR Little Rock AR 722
LU Lubbock TX 794
LV Las Vegas NV 891
LW Lakewood CO 802
LX Lexington KY 405
LY Lynn MA 019
       
MA Macon GA 312
MD Meridian MS 393
ME Memphis TN 381
MF Miami FL 330
MG Montgomery AL 361
MI Metarie LA 700
MN Madison WI 537
MO Mobile AL 366
MR Manchester NH 031
MS Minneapolis MN 554
MW Milwaukee WI 532
       
NA Nashville TN 372
NB New Brunswick NJ 089
ND New Bedford MA 027
NE Newton MA 024
NF Niagara Falls NY 143
NH New Haven CT 065
NK Newark NJ 071
NN Newport News VA 236
NO New Orleans LA 701
NV Norfolk VA 235
NW North Hollywood CA 916
NY New York NY 100
       
OA Oakland CA 946
OC Oklahoma City OK 731
OG Ogden UT 844
OM Omaha NE 681
OP Oak Park IL 603
OR Orlando FL 328
       
PA Port Arthur TX 776
PD Pasadena CA 911
PE Pensacola FL 325
PH Philadelphia PA 191
PI Pittsburgh PA 152
PK Parkersburg WV 261
PL Peoria IL 616
PM Portsmouth VA 237
PN Paterson NJ 075
PO Portland OR 972
PR Providence RI 029
PS Portsmouth NH 038
PT Portland ME 041
PU Pueblo CO 810
PX Phoenix AZ 850
PZ Parma OH 441
       
QU Quincy MA 021
       
RA Racine WI 534
RC Rochester NY 146
RD Reading PA 196
RE Reno NV 895
RF Rockford IL 611
RI Richmond VA 232
RK Far Rockaway NY 116
RL Raleigh NC 276
RO Roanoke VA 240
RS Riverside CA 925
       
SA Santa Ana CA 927
SB South Bend IN 466
SC Sacramento CA 958
SD San Diego CA 921
SE Seattle WA 981
SF San Francisco CA 941
SG Saginaw MI 486
SH Shreveport LA 711
SI Staten Island NY 103
SJ San Jose CA 951
SK Schenectady NY 123
SL St. Louis MO 631
SM Shawnee Mission KS 662
SN Stockton VA 952
SO San Antonio TX 782
SP St. Petersburg FL 337
SQ Spartanburg SC 293
SR San Bernadino CA 924
SS Silver Spring MD 209
SU St. Paul MN 551
SW Spokane WA 992
SX Sioux City IA 511
SY Syracuse NY 132
       
TA Tampa FL 336
TC Tacoma WA 983
TL Tallahassee FL 323
TH Terre Haute IN 478
TN Torrance CA 905
TO Toledo OH 436
TP Topeka KS 666
TR Trenton NJ 086
TS Tulsa OK 741
TU Tucson AZ 857
       
UT Utica NY 135
       
VB Virginia Beach VA 234
VN Van Nuys CA 913, 914
       
WA West Allis WI 532
WB Wilkes-Barre PA 187
WC West Valley City UT 841
WE Worcester MA 016
WF Wichita Falls TX 763
WG Winter Haven FL 338
WH Wheeling WV 260
WI Wilmington DE 198
WK Wichita Falls KS 672
WL Waterloo IA 507
WM Williamsport PA 177
WN Wilmington NC 284
WO Warren OH 444
WP West Palm Beach FL 334
WR Warren MI 480
WT Waterbury CT 067
WW Warwick RI 028
WX Waco TX  
       
XA Springfield MA 011
XB Sheboygan WI 530
XC Scranton PA 185
XH Springfield OH 455
XJ San Juan PR 009
XL Springfield IL 627
XM St. Joseph MO 645
XO Springfield MO 657, 658
XR Salem OR 973
XU Salt Lake City UT 841
       
YK Yonkers NY 107
YO Youngstown OH 445
YR York PA 173, 174

Exhibit 3.12.8-6 
Foreign Country and U.S. Possession Codes

Country Code Name of Foreign Country or Possession
AA Aruba
AC Antigua and Barbuda
AF Afghanistan
AG Algeria
AJ Azerbaijan
AL Albania
AM Armenia
AN Andorra
AO Angola
AQ American Samoa
AR Argentina
AS Australia
AT Ashmore and Cartier Island
AU Austria
AV Anguilla
AY Antarctica
BA Bahrain
BB Barbados
BC Botswana
BD Bermuda
BE Belgium
BF Bahamas, The (Known as "The Bahamas" Only in CTW program)
BF Eleuthera Island
BG Bangladesh
BH Belize
BK Bosnia-Herzegovina
BL Bolivia
BM Berma
BN Benin (Dahomey)
BO Belaris
BP Solomon Islands
BQ Navassa Island
BR Brazil
BS Bassas da India
BT Bhutan
BU Bulgaria
BV Bovet Island
BX Brunei
BY Burundi
CA Canada
CB Cambodia (Kampuchea)
CD Chad
CE Sri Lanka
CF Congo (Brazzaville)
CG Congo, Democratic Republic of (Zaire) (Known as "Democratic Republic of Congo" , ONLY in CTW program)
CG Zaire ("Democratic Republic of Congo" )
CH China, Peoples Republic of (including "Inner Mongolia" , "Tibet" and "Manchuria" )
CI Chile
CJ Cayman Islands
CK Cocos (Keeling) Island
CM Cameroon
CN Comoros
CO Colombia
CQ Northern Mariana Islands
CR Coral Sea Islands Territory
CS Costa Rica
CT Central African Republic
CU Cuba
CV Cape Verde
CW Cook Island
CY Cyprus
DA Denmark
DJ Djibouti
DO Dominica
DQ Jarvis Island
DR Dominican Republic
EC Ecuador
EG Egypt
EI Ireland, Republic of (Eire)
EK Equatorial Guinea
EN Estonia
ER Eritrea
ES El Salvador
ET Ethiopia
EU Europa Island
EZ Czech Republic
FG French Guiana
FI Finland
FJ Fiji
FK Falkland Islands (Islas Malvinas)
FM Micronesia, Federal States of
FO Faroe Islands
FP French Polynesia (Tahiti)
FQ Baker Island
FR France
FS French Southern and Antarctic Lands
GA Gambia, The
GB Gabon
GG Georgia
GH Ghana
GI Gibraltar
GJ Grenada (Southern Grenadines)
GK Guernsey
GL Greenland
GM Germany
GO Glorioso Islands
GP Guadeloupe
GQ Guam
GR Greece
GT Guatemala
GV Guinea
GY Guyana
GZ Gaza Strip
HA Haiti
HK Hong Kong
HM Heard Island and McDonald Islands
HO Honduras
HQ Howland Island
HR Croatia
HU Hungary
IC Iceland
ID Indonesia (including "Bali" , "Belitung" , "Flores" , "Java" , "Moluccas" , "Sumatra" , and "Timor" )
IM Isle of Man
IN India
IO British Indian Ocean Territory
IP Clipperton Island
IR Iran
IS Israel
IT Italy
IV Cote d’Ivoire (Ivory Coast)
IZ Iraq
JA Japan (Known as Japan only in CTW program)
JA Ryukyu Islands
JE Jersey
JM Jamaica
JN Jan Mayan
JO Jordan
JQ Johnston Atoll
JU Juan de Nova Island
KE Kenya
KG Kyrgyzstan
KN Korea, Democratic Peoples Republic of (North)
KQ Kingman Reef
KR Kiribati (Gilbert Island)
KS Korea, Republic of (South)
KT Christmas Island (Indian Ocean)
KU Kuwait
KZ Kazakhstan
LA Laos
LE Lebanon
LG Latvia
LS Liechtenstein
LT Lesotho
LU Luxembourg
LY Libya
MA Madagascar (Malagasy Republic)
MB Martinique
MC Macau
MD Moldova
MF i Mayotte
MG Mongolia
MH Montserrat
MI Malawi
MK Macedonia (Former Yugoslav Republic of)
ML Mali
MN Monaco
MO Morocco
MP Mauritius
MQ Midway Islands
MR Mauritania
MT Malta
MU Oman
MV Maldives
MX Mexico
MY Malaysia (Known as Malaysia ONLY in CTW program)
MY Sarawak
MZ Mozambique
NC New Caledonia
NE Niue
NF Norfolk Island
NG Niger
NH Vanuatu
NI Nigeria
NL Netherlands
NO Norway
NP Nepal
NR Nauru
NS Suriname
NT Bonaire (Known as "Netherlands Antilles" ONLY in CTW program)
NT Curacao
NT Netherlands Antilles
NU Nicaragua
NZ New Zealand
OC Other Country
PA Paraguay
PC Pitcairn Island
PE Peru
PF Paracel Islands
PG Spratly Islands
PK Pakistan
PL Poland
PM Panama
PO Azores (Known as "Portugal" ONLY in the CTW program)
PO Portugal
PP Papua New Guinea
PS Palau, Republic of
PU Guinea-Bissau
QA Qatar (Katar)
RE Reunion
RM Marshall Islands
RO Romania
RP Philippines
RQ Puerto Rico
RS Kurile Islands
RS Russia
RW Rwanda
SA Saudi Arabia
SB St. Pierre and Miquelon
SC St. Kitts (St. Christopher and Nevis)
SE Seychelles
SF South Africa
SG Senegal
SH St. Helena ("Ascension Island" and "Tristan de Cunha Island Group" )
SI Slovenia
SL Sierra Leone
SM San Marino
SN Singapore
SO Somalia
SP Balearic Islands (Mallorca, etc.) (Known as "Spain" ONLY in CTW program)
SP Canary Islands
SP Spain
ST St. Lucia
SU Sudan
SV Svalbard (Spitsbergen)
SW Sweden
SX South Georgia and the South Sandwich Islands
SY Syria
SZ Switzerland
TC Abu Dhabi (Known as "United Arab Emirates" ONLY in the CTW program)
TC Dubai
TC United Arab Emirates
TD Trinidad and Tobago
TE Tromelin Island
TH Thailand
TI Tajikistan
TK Turks and Caicos Islands
TL Tokelau
TN Tonga
TO Togo
TP Sao Tome and Principe
TS Tunisia
TT East Timor
TU Turkey
TV Tuvalu
TW Taiwan
TX Turkmenistan
TZ Tanzania, United Republic of
UC Unknown Country
UG Uganda
UK Great Britain (United Kingdom) (Known as "United Kingdom" ONLY in the CTW program)
UK Northern Ireland
UK United Kingdom ("England" , "Wales" , "Scotland" , "Northern Ireland" )
UP Ukraine
UV Burkina Faso (Upper Volta)
UY Uruguay
UZ Uzbekistan
VC St. Vincent and The Grenadines (Northern Grenadines)
VC Windward Island
VE Venezuela
VI Redonda (known as "Virgin Islands (British)" ONLY in the CTW program)
VI Tortola
VI Virgin Islands (British)
VM Vietnam
VP Corsica
VQ Virgin Islands (US)
VT Vatican City
WA Namibia
WE West Bank
WF Wallis and Futuna
WI Western Sahara
WQ Wake Island
WS Western Samoa
WZ Swaziland
YM Yemen (Aden)
YO Montenegro (Known as "Yugoslavia" ONLY in CTW program)
YO Serbia
YO Yugoslavia ("Kosovo" , "Montenegro" , "Serbia" )
ZA Zambia
ZI Zimbabwe

Exhibit 3.12.8-7 
ZIP Code Range Sorted By ZIP Code

Always add the numerics 01 to the three digit ZIP Codes shown below:

ZIP Code Range State/U.S. Possession Code State
004, 005, 063, 100 through 149 NY New York
006, 007, 009 PR Puerto Rico
008 VI Virgin Island
010 through 027, 055 MA Massachusetts
028, 029 RI Rhode Islands
030 through 038 NH New Hampshire
039 through 049 ME Maine
050 through 054, 056 through 059 VT Vermont
060 through 069 CT Connecticut
070 through 089 NJ New Jersey
090 through 098 AE Europe
150 through 196 PA Pennsylvania
197 through 199 DE Delaware
200, 202 through 205 DC District of Columbia
201, 220 through 246 VA Virginia
206 through 212, 214 through 219 MD Maryland
247 through 268 WV West Virginia
270 through 289 NC North Carolina
290 through 299 SC South Carolina
300 through 319, 398 through 399 GA Georgia
340 AA Americas
320 through 339, 341, 342, 344, 346 through 347, 349 FL Florida
350 through 352, 354 through 369 AL Alabama
370 through 385 TN Tennessee
386 through 397 MS Mississippi
400 through 427 KY Kentucky
430 through 459 OH Ohio
460 through 479 IN Indiana
480 through 499 MI Michigan
500 through 516, 520 through 528 IA Iowa
530 through 532, 534 through 535, 537 through 549 WI Wisconsin
550 through 551, 553 through 567 MN Minnesota
570 through 577 SD South Dakota
580 through 588 ND North Dakota
590 through 599 MT Montana
600 through 620, 622 through 629 IL Illinois
630, 631, 633 through 693 MO Missouri
660 through 662, 664 through 679 KS Kansas
680 through 681, 683 through 693 NE Nebraska
700, 701, 703 through 708, 710 through 714 LA Louisiana
716 through 729 AR Arkansas
730 through 732, 734 through 749 OK Oklahoma
733, 750 through 799, 885 TX Texas
800 through 816 CO Colorado
820 through 831, 834 WY Wyoming
832 through 838 ID Idaho
840 through 847 UT Utah
850 through 865 AZ Arizona
870 through 884 NM New Mexico
889 through 898 NV Nevada
900 through 908, 910 through 961 CA California
962 through 966 AP Pacific
96799 (only) AS American Samoa
967 through 968 HI Hawaii
969 PW Palau
969 GU Guam
969 MP Marianna Islands
970 through 979 OR Oregon
980 through 986, 988 through 994 WA Washington
995 through 999 AK Alaska

Exhibit 3.12.8-8 
Abbreviations Used in Entity

For IRP processing, these abbreviations can be used in the Street Address and in the BMF Name Line.

Standard Entity Abbreviations
Word Abbr Word Abbr Word Abbr
Alley ALY Dale DL Hills HLS
Annex ANX Dam DM Hollow HOLW
Arcade ARC Divide DV Inlet INLT
Bayou BYU Estates EST Island IS
Beach BCH Expressway EXPY Islands ISS
Bend BND Extension EXT Junction JCT
Bluff BLF Falls FLS Knolls KNLS
Bottom BTM Ferry FRY Lake LK
Branch BR Field FLD Lakes LKS
Bridge BRG Fields FLDS Landing LNDG
Brook BRK Flats FLT Light LGT
Burg BG Ford FRD Loaf LF
Bypass BYP Forest FRST Locks LCKS
Camp CP Forge FRG Lodge LDG
Canyon CYN Fork FRK Manor MNR
Cape CPE Forks FRKS Meadows MDWS
Causeway CSWY Fort FT Mill ML
Center CTR Freeway FWY Mills MLS
Cliffs CLFS Gardens GDNS Mission MSN
Club CLB Gateway GTWY Mount MT
Corner COR Glen GLN Mountain MTN
Corners CORS Green GRN Orchard ORCH
Course CRSE Grove GRV Pines PNES
Cove CV Harbor HBR Plain PLN
Creek CRK Haven HVN Plains PLNS
Crescent CRES Heights HTS Plaza PLZ
Crossing XING Hill HL Point PT
Port PRT Shores SHRS Tunnel TUNL
Prairie PR Spring SPG Turnpike TPKE
Radial RADL Springs SPGS Union UN
Ranch RNCH Square SQ Valley VLY
Rapids RPDS Station STA Viaduct VIA
Rest RST Stream STRM View VW
Ridge RDG Summit SMT Village VLG
River RIV Trace TRCE Ville VL
Shoal SHL Track TRAK Vista VIS
Shoals SHLS Trail TRL Wells WLS
Shore SHR Trailer TRLR    

Exhibit 3.12.8-9 
Military City, State and ZIP Codes

City Code (Military) State Code (Military) ZIP Code (3-digit Range) Geographic Region
APO, DPO or FPO AA 340 Americas (Miami)
APO, DPO or FPO AE 090 through 098 Europe (New York)
APO, DPO or FPO AP 926 through 966 Pacific (San Francisco)

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