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Part 3. Submission Processing

Chapter 12. Error Resolution

Section 10. Revenue Receipts (Cont. 1)

3.12.10  Revenue Receipts (Cont. 1)

3.12.10.3 
Section 01—General Information

3.12.10.3.25  (01-01-2010)
Field 01RSN—Refund Schedule Number (RSN)

  1. This is a 14 position alphanumeric field that must be present if the Block Header Transaction Code is equal to 840.

    1. The Refund Schedule Number (RSN) is input on IDRS or ISRP manual refunds. The RSN is sent to the Financial Management Service (FMS) on the refund record.

    2. The 10-digit format for RSN will be displayed as "YYJJJSCXAA " and consist of the following elements:

      Position Element Description
      1-2 YY Current processing year or immediately preceding calendar year.
      3-5 JJJ Julian date, 001–365 (366 for leap year)
      6-7 SC Submission Processing Campus: 07, 08, 09, 17, 18, 19, 28, 29, 49, or 89.
      8 X File Type:
      0–BMF;
      1–IMF;
      3–CADE;
      4–IRAF;
      5–Other;
      6–NMF.
      9-10 AA Alpha definitions defining type of refund.
      Note: The first digit must be alphabetic and the remaining digit can be alphabetic or blank. Neither can be E or H.

    3. The 14-digit format for RSN will be displayed as "YYYYJJJSCXAAAA " and consist of the following elements:

      Position Element Description
      1-4 YYYY Current processing year.
      5-7 JJJ Julian date, 001–365 (366 for leap year)
      8-9 SC Submission Processing Campus: 07, 08, 09, 17, 18, 19, 28, 29, 49, or 89.
      10 X File Type:
      0–BMF;
      1–IMF;
      3–CADE;
      4–IRAF;
      5–Other;
      6–NMF.
      11-14 AAAA Alpha definitions defining type of refund.
      Note: The first digit must be alphabetic and the remaining digits can be alphabetic or blank. Neither can be E or H.

  2. Correct Field 01RSN using the following procedures:

    1. The Refund Schedule Number (RSN) should be entered from Line 4 of Form 3753, Manual Refund Posting Voucher. Compare the document with Field 01RSN. Correct any transcription errors.

    2. This field may be zero (0) when the Transaction Code is 840 and the Blocking Series is 550-554, 90X or 92X.

    3. If the RSN is not present on the document, SSPND 343 to Accounting Operations.

      Note:

      If Accounting Operations did not initiate the refund, SSPND 360 and route to the originator.

3.12.10.3.26  (01-01-2010)
Field 01RCI—Refund Correction Indicator (RCI)

  1. This is a one position field that may be present. The Refund Correction Indicator (RCI) will be coded if a refund is adjusted (the original refund amount was incorrectly keyed with amount that was too low).

  2. Correct Field 01RCI using the following procedures:

    1. Compare the document with Field 01RCI. Correct any coding or transcription errors.

    2. The valid ranges are:

      Indicator Description
      0 No correction made to the original refund amount.
      1 Correction made to the original refund amount.

3.12.10.3.27  (01-01-2010)
Field 01SRI, Split Refund Indicator

  1. This is a one-position field that may be present.

  2. Taxpayers have the option to split their refunds in up to three separate accounts. The Split Refund Indicator (SRI) appears on revenue receipt transactions originating at the Regional Finance Centers. The information is based on information submitted by taxpayers on Form 8888, Direct Deposit of Refund to More Than One Account, which must be submitted with the taxpayer's Form 1040 series return.

  3. The Split Refund Indicator must be present on either the Form 3245 (Posting Voucher - Refund Cancellation or Repayment) and Form 3809 (Miscellaneous Adjustment Voucher) when a TC 841 (Cancelled Refund Check Deposited) is present.

3.12.10.3.27.1  (01-01-2010)
Correction Procedures

  1. Correct any transcription errors.

  2. Compare the document with Field 01SRI. The Split Refund Indicator should be edited from the right margin of the Primary Credit Amount of the Form 3245 (Posting Voucher, Refund Cancellation or Repayment), or Form 3809 (Miscellaneous Adjustment Voucher) when the Primary Transaction Code is 841 (Cancelled Refund Check Deposited).

  3. The valid codes for this field are 0, 1, 2, and 3:

    Indicator Description
    0 One refund, no split.
    1 First refund of multiple split.
    2 Second refund of multiple split.
    3 Third refund of multiple split.

  4. If the Split Refund Indicator is not present, enter " 0" (zero) in Field 01SRI.

3.12.10.3.28  (01-01-2010)
Trace ID Numbers - General

  1. Since January 2008, all Deposit Tickets (DT) and Deposit Vouchers (DV) must be assigned a 20-digit Trace ID Number, which is used as a tracking mechanism to identify each DT with its corresponding payments and each DV with its corresponding debits. These numbers are a tool developed by the Custodial Detail Data Base (CDDB) as a means of addressing a material weakness discovered in the Service’s custodial accounting systems by the Government Accountability Office (GAO). Trace ID numbers will permit systemic reconciliation of pre-posted to posted payments and pre-posted and posted payments to deposit records.

  2. The CDDB, an enhancement arm to the Financial Management Information System (FMIS), was created to track all individual payments that comprise a deposit ticket. The CDDB also balances the individual transactions against the deposit ticket totals which were entered into the Interim Revenue Accounting Control System (IRACS) general ledger. The unique Trace ID Number allows all payments to be identified and added to the CDDB.

  3. All input payment systems (i.e., Electronic Federal Tax Payment System (EFTPS), Lockbox) automatically assign a 20-digit Trace ID number to each deposit ticket.

  4. For Manual Deposit Tickets, The Trace ID Number is assigned by the Batch, Blocking, and Transmittal System (BBTS). The first 14 digits are the Trace ID Number (for the Deposit Ticket or Debit Voucher) and the last six digits are the Transaction Sequence Number(s) for the individual payment(s) comprising the Deposit Ticket. The Transaction Sequence Number begins with "000001" , and is sequentially assigned to payments within a Deposit Ticket.

  5. Although most Trace ID numbers are assigned through BBTS, it is possible that some remittance documents will contain handwritten numbers assigned on various remittance documents submitted for processing by some functions handling smaller volumes of manually processed forms.

    Note:

    Code and Edit is not responsible for assigning, editing, or perfecting Trace ID numbers.

  6. The format for a Trace ID Number that is to be included in all Deposit Tickets (14 digits) and on all payment transaction records (20 digits) is provided in the following table.

    Parts Characters Position Definition
    Site ID NN (Numeric) 1 - 2 Campus file location code (FLC) or other Site ID
    System ID NN 3 - 4 The values are identified as follows:
    01 - EFTPS
    02 - ISRP Payment Transactions
    05 - Lockbox Bank Transactions
    10 - SITLP Levy Payments
    15 - Receipt & Control Manual Deposits
    20 - IRACS DCF Debit Voucher (DV)
    25 - Accounting Deposit Ticket and DV
    30 - FTD Deposit Ticket/Debit Voucher
    35 - IDRS IA User Fee Sweep
    40 - Automated Insolvency Manual DT
    45 - Automated Offer in Compromise Manual DT
    50 - ITIN
    55 - Field Assistance (Share) Function, Taxpayer Assistance Center
    Deposit Date YYYYDDD 5 - 11 Julian Date
    Sequence Number NNN 12 - 14 For each Deposit Date, begin with 001 and increases each additional Deposit by 1.
    Transaction Sequence Number NNNNNN or zero 15 - 20 For each payment summarized in a Debit Voucher, beginning with "000001" , sequentially increases the Transaction Sequence Number.

    Note:

    NOTE: This field is relevant only for the individual payment transactions that comprise a Deposit Ticket (as identified by the first 14 characters of the Trace ID Number). See Field 01TSN instructions in IRM 3.12.10.3.28.2, below.

  7. For correction purposes, two (2) Trace ID fields each are provided for the Revenue Receipts program and the Form 1040-C/Form 1040-ES program:

    1. Field 01TID (Trace ID)--- The first 14-digits represent the Trace ID number for the Deposit Ticket (DT) or Debit Voucher (DV); and,

    2. Field 01TSN (Transaction Sequence Number) The last six positions of the 20-digit Trace ID represent a unique 6-digit transaction sequence number for each individual payment contained within its DT/DV.

      Caution:

      Do not confuse this sequence number with the DLN sequence number or the individual (payment) sequence numbers on the Deposit Ticket or Debit Voucher.

  8. Procedures for new Error Code 153 (for Revenue Receipts) and Error Code 166 (Form 1040-C/Form 1040-ES) are also provided in this text for researching and correcting Trace ID information.

3.12.10.3.28.1  (01-01-2010)
FIeld 01TID---Trace ID Number

  1. This is a 14-position numeric field that may be present. The first fourteen (14) digits (of the 20-digit number) are the Trace ID number for the Deposit Ticket (DT) or Debit Voucher (DV).

  2. Field 01TID must contain no alpha characters, periods, or special characters.

  3. Correction Instructions:

    1. Compare the document with Field 01TID.

    2. Correct any transcription errors.

      Note:

      See IRM 3.12.10.3.28:(6), above, for the valid ranges for each segment of the Trace ID number.

    3. If this field is blank, perform research through RTR, using the Document Locator Number (DLN) of the Deposit Ticket (DT) or Debit Voucher (DV).

    4. If research provides multiple options, enter more information from the DT/DV to narrow the selection (i.e., deposit date, transaction date, transaction code, money amount, tax period, MFT, Block DLN, TIN, DLN etc.).

    5. Enter the Trace ID number shown on the screen for that DT or DV in Field 01TID.

  4. If a Trace ID cannot be obtained through research, zero fill Field 01TID.

    Caution:

    The Generalized Mainline Framework (GMF) will set this field to "Error" (in Priority 3 validation only) if it is not numeric.

  5. For additional instructions regarding the use of the RTR and/or research for Trace ID information, consult IRM 3.5.10.7.1, "Research Screens," in IRM 3.5.10, Accounts Services---Remittance Transaction Research (RTR) System.

3.12.10.3.28.2  (01-01-2010)
Field 01TSN---Transaction Sequence Number

  1. Field 01TSN must contain no alpha characters, periods, or special characters

  2. Correction Instructions:

    1. Compare the document with Field 01TSN.

    2. Correct any transcription errors.

    3. If Field 01TSN is blank, perform research through RTR.

    4. Enter the Document Locator Number (DLN) of the Deposit Ticket (DT) or Debit Voucher (DV). Add more information as required to perform the research (i.e., deposit date, transaction date, transaction code, money amount, tax period, MFT, Block DLN, TIN, Routing Number, name control, etc.).

    5. Enter the sequence number (which corresponds to the sequence number on the DT/DV for that payment) on the RTR screen.

      Exception:

      Unless there are multiple payments on the DT/DV, this step may not be necessary.

    6. Enter the payment Transaction Sequence Number shown on the RTR screen into Field 01TSN.

  3. If a Transaction Sequence Number cannot be obtained through research for the Deposit Ticket/Debit Voucher (and related payment(s)), it is possible that a Trace ID number was not assigned. Zero fill both fields (Field 01TID and Field 01TSN).

    Reminder:

    If the Deposit Ticket or Debit Voucher was assigned a Trace ID number, a unique Transaction Sequence Number(s) for every individual payment(s) will be included within that DT/DV.

    Reminder:

    The Generalized Mainline Framework (GMF) will set Fields 01TID and 01TSN to "Error" (Priority 3 validation only) if they are not numeric.

3.12.10.3.29  (01-01-2010)
Field 01BH>—Block Header Indicator (C/Gen)

  1. This is a one position field that is computer generated.

    1. This field is non-correctable.

    2. This field must be "1" when TC 840 is present. TC 840 must be in the block header.

3.12.10.3.30  (01-01-2010)
Field 01DC>—Document Code (C/Gen)

  1. This is a two position field that is computer generated. This field is non-correctable.

  2. The document code is the 4th and 5th digit of the DLN and it denotes the specific document being processed.

  3. The valid document codes for IMF and BMF non-returns are: 17, 18, 19, 24, 45, 48, 51, 58, 70, 76, or 87.

3.12.10.3.31  (01-01-2010)
Field 01NAI>—Primary NAP Access Indicator (C/Gen)

  1. This is a one position field that is computer generated. This field is non-correctable.

  2. This field will indicate the status and nature of the EIF access.

3.12.10.3.32  (01-01-2010)
Field 01NRI>—Primary TIN NAP EIF Response Indicator (C/Gen)

  1. This is a one position field that is computer generated. This field is non-correctable.

  2. This field will indicate the entity response from the NAP or EIF.

3.12.10.4  (01-01-2010)
Math/Consistency Errors—Priority IV

  1. These errors will be displayed with the Error Code assigned to them for the specific error in ascending numerical order. The screen display will show the error code assigned and the fields needed to make the necessary correction.

  2. The blank Field "CL" will be displayed for the entry of a Clear Code on records where the possibility exists that a change or correction may not be needed.

    Reminder:

    A correction to any displayed entry must be entered prior to entering a " C" in the Clear Code Field. The Clear Code does not permit any other correction to the record.

  3. All errors must be resolved by either eliminating the error or entering a Clear Code.

    Note:

    Refer to the validity correction procedures for the specific field displayed in order to verify errors.

3.12.10.4.1  (01-01-2010)
EIF/NAP Mismatch, Error Codes 002, 003, 004 005, and 006

  1. When corrections are made to the Name Control (Field 01NC) and TIN (Field 01TIN), the computer will revalidate the entries with the NAP and reset the On-Line Entity (OLE) indicators, as appropriate, upon transmission of the ERS screen.

  2. If Error Code 002, 003, 004, 005, or 006 reappears after corrections have been made, an unpostable condition may still exist. Reverify entries and refer to the correction procedures.

  3. Refer to IRM 3.12.10.2.1, IRM 3.12.10.4.1.1, and IRM 3.12.10.4.1.2 for additional instructions when there is a Name Control/TIN mismatch.

3.12.10.4.1.1  (01-01-2010)
General IMF Revenue Receipts Instructions

  1. When there is a mismatch in the Name Control and/or TIN and there are no coding or transcription errors, research.

    1. If the primary and secondary taxpayers are transposed on a joint return, change the entity on the screen to match the account established on the Master File.

    2. On documents when only one taxpayer name is shown in the entity portion and the SSN belongs to the taxpayer's spouse, check SUMRY/IMFOL to determine which spouse has the liability. If a determination cannot be made, SSPND 352.

  2. Check ENMOD for a pending (EP, PN, or CU) TC 000 or TC 013. If found and it matches the entity on the document, enter a "C" in the Clear Field.

  3. If research shows the account is present at Master File with no name change, enter a "C" in the Clear Code Field.

  4. If the account is on the invalid segment (TIN with an *) with the same name, enter "C" in the Clear Code Field.

  5. If the transcribed TIN and the Name Control match SSA records and there is no account present at Master File, input TC 000 to establish the account on the valid segment. Then enter "C" in the Clear Code Field.

  6. If the transcribed TIN and Name Control do not match SSA records and there is no account on the valid or invalid segment, input TC 000 to establish the account on the invalid segment. Then enter "C" in the Clear Code Field.

  7. If the transcribed TIN and Name Control do not match SSA records and there is an account on the invalid segment for a different taxpayer, SSPND 320 for a temporary TIN.

  8. If a different TIN, including a x–reference TIN, research the different TIN to be sure it is the same taxpayer as on the document. If it is determined to be the same taxpayer, overlay Field 01TIN with the correct information.

    Note:

    Leave a note of the corrected TIN on the RTR system.

  9. If a change is made to the TIN which caused the document to be numbered incorrectly (e.g. taxpayer used an EIN and should have used an SSN), SSPND 611 for renumbering.

  10. On internally prepared documents:

    1. When a TIN entered on an internally prepared document belongs to another taxpayer, the Transaction Code is 670, and there is no obvious transposition or transferring error, compare the addresses.

      If ... Then ...
      The addresses are the same: 1. Research using CC NAMES/NAMEE for a different TIN.
      2. For both TIN's, research CCs TXMOD/IMFOL/BMFOL/EMFOL for a Master File module balance.
      3. See also IRM 3.12.10.2.1.
      A module balance is found for the same, or larger, amount: post the payment to that account. Correcting the TIN or bringing up the Name Control Underprint, whichever is appropriate.

      Note:

      Leave a note of the corrected TIN on the RTR system. When Entity assigns the temporary TIN, they will leave a note on the Remittance Transaction Research (RTR) system.

      A module balance is not found, SSPND 352.
      Both accounts have a module balance, SSPND 352.
      The address is different, SSPND 352.

    2. When a TIN entered on an internally prepared document belongs to another taxpayer, the Transaction Code is other than 670, and there is no obvious transposition or transferring error, SSPND 360.

    3. Do not input a TC 000 on INTERNALLY prepared documents, SSPND 320.

    4. Do not input a TC 013 on INTERNALLY prepared documents. If it is your taxpayer on Master File, bring up the underprint. If it is not your taxpayer on Master File, SSPND 352.

3.12.10.4.1.2  (01-01-2010)
General BMF Revenue Receipts Instructions

  1. For all BMF MFT's where a TC 000 or 013 is needed, SSPND 320.

  2. When the Name Control underprint is caused by an abbreviation of the name, do not suspend for a name change, bring up the underprint. (e.g. INOLE shows "John P. Jones Inc." and the taxpayer shows "J P Jones Inc." )

  3. Revenue Receipts for Form 706 (United States Estate (and Generation-Skipping Transfer) Tax Return) and Form 709 (United States Gift (and Generation-Skipping Transfer) Tax Return) (MFTs 51 and 52) are on the BMF with SSN's. The IMF procedures should be followed for Error Codes 002, 004, and 005.

    Note:

    MFTs 13, 17, 58, 76 or 78 may have an SSN. If so, follow procedures for Form 706 and Form 709.

    1. A TC 000 or 013 may be needed. SSPND 320

    2. When entering CCs ENMOD, ACTON or ENREQ, always enter "V" after the SSN to access the BMF. A "W" can be used with ENMOD if you believe the SSN is posted to the invalid segment.

3.12.10.4.2  (01-01-2010)
Error Code 002—BMF Name Control Mismatch

  1. The fields displayed for Error Code 002 are as follows:

    AFD Field Name
    CL Clear Code
    01NC Name Control/Check Digits
    >>>> Name Control Underprint
    01TIN Taxpayer Identification Number

  2. The invalid condition for Error Code 002 is: the Name Control mismatched against the NAP or the EIF.

    Note:

    This is for BMF only.

3.12.10.4.2.1  (01-01-2010)
Correction Procedures (BMF Only)

  1. Drop to the bottom of the screen and "Transmit" .

  2. Verify and correct coding and transcription errors.

  3. If the Name Control in Field 01NC and the Name Control on the document are the same, but differs from the Name Control Underprint, research, using either of the following command codes:

    1. INOLE for direct access to the National Accounts Profile (NAP) for On-Line Entity (OLE) information.

      Note:

      Use CC INOLE with either of the following definers when researching the correct Name Control/TIN match: INOLE(S) for BMF entity; INOLE(T) for IMF entity; or INOLE(G) for IMF and BMF in cases where the type of entity cannot be determined from the TIN.

    2. ENMOD to access Master File to provide name, address, and other entity information through input of the Taxpayer Identification Number (TIN).

    3. BMFOLT/IMFOLT to access Master File for a record of payments (if similar amounts posted, accept).

  4. If research shows the account is present at Master File with no significant name change, enter "C" in the Clear Code Field.

  5. If the taxpayer has used an abbreviation of his/her name, enter the Master File Name Control in Field 01NC.

  6. If there is a different TIN, including a X-Ref TIN, verify the TIN to ensure that the entity information on the document is the same as on Master File. If the information is the same, overlay Field 01TIN with the correct information. Leave a note of the corrected TIN on the RTR system.

    Note:

    When Entity assigns the temporary TIN, they will leave a note on the Remittance Transaction Research (RTR) system.

  7. The taxpayer has changed his/her name (e.g., the name on the document is different from the Master File but it is determined to be the same taxpayer), check ENMOD for a pending TC 013 (EP, PN, or CU 013).

    If a TC 013... Then ...
    is pending, enter a "C" in the Clear Code Field.
    is not pending, and correct information cannot be located, SSPND 320.

  8. If a change is made to the TIN which will cause the document to be numbered incorrectly, (e.g., taxpayer used an EIN and should have used an SSN), SSPND 611 for renumbering.

  9. If a different EIN cannot be found, SSPND 320.

    Note:

    Before SSPND 320, check to see whether the address on the check or voucher matches the address on INOLET. If the address is the same, enter the underprint.

  10. If a new TIN is located, research INOLE for account and research, using BMFOLT/IMFOLT for payment history.

  11. If correct TIN cannot be determined, SSPND 320 to Entity.

  12. If IDRS is not available, SSPND 351.

3.12.10.4.3  (01-01-2010)
Error Code 003—Check Digits/EIN Mismatch

  1. The fields displayed for Error Code 003 is as follows:

    AFD Field Name
    CL Clear Code
    01NC Name Control/Check Digits
    >>>> Name Control Underprint
    01TIN Taxpayer Identification Number

3.12.10.4.3.1  (01-01-2010)
Invalid Conditions

  1. The transcribed Check Digits are not valid with the transcribed TIN.

3.12.10.4.3.2  (01-01-2010)
Correction Procedures

  1. Compare the entries in Field 01NC and Field 01TIN with the document or archive record. If the TIN on the document and the TIN in Field 01TIN do not agree, overlay Field 01TIN with the correct information.

  2. If the Check Digits on the document and Field 01NC do not agree, overlay Field 01NC with the Name Control. The Name Control must start in the first position with blanks permissible at the end of the field if it is less than four characters. See IRM 3.12.10.3.3 for additional correction procedures.

  3. If the TIN on the document agrees with Field 01TIN, overlay the transcribed Check Digits with the Name Control.

3.12.10.4.4  (01-01-2010)
Error Code 004—EIF/NAP Mismatch (IMF)

  1. The fields displayed for Error Code 004 is as follows:

    AFD Field Name
    CL Clear Code
    01NC Name Control/Check Digits
    >>>> Name Control Underprint
    01TIN Taxpayer's Identification Number

3.12.10.4.4.1  (01-01-2010)
Invalid Conditions for IMF

  1. There is no account present; or the Name Control mismatched against the EIF/NAP; or the EIF/NAP was not accessed or was not operational.

3.12.10.4.4.2  (01-01-2010)
IMF Correction Procedures for Documents on an Invalid Segment

  1. Drop to the bottom of the screen and "Transmit" .

  2. Verify and correct coding and transcription errors.

  3. If the Name Control in Field 01NC and on the document are the same, research via IDRS to determine the correct Name Control. If IDRS is not available, SSPND 351.

  4. If research shows the account is present at Master File with no name change, enter a "C" in the Clear Code Field.

  5. If the account is on the invalid segment (TIN with an *) with the same name, enter "C" in the Clear Code Field.

    1. For Form 706 and Form 709 (MFTs 51 and 52), or Form 5330 (MFT 76) the SSN will be on BMF, TIN with a "V" .

    2. For an SSN posted to the invalid segment, TIN with a "W " .

    3. For IMF with MFT 29 accounts posted prior to January 2005, TIN with an "X" .

  6. If the Name Control in Field 01NC and the Name Control on the document are the same, but differs from the Name Control Underprint, research, using either of the following command codes:

    1. INOLE for direct access to the National Accounts Profile (NAP) for On-Line Entity (OLE) information.

      Note:

      Use CC INOLE with either of the following definers when researching the correct Name Control/TIN match: INOLE(S) for BMF entity; INOLE(T) for IMF entity; or INOLE(G) for IMF and BMF in cases where the type of entity cannot be determined from the TIN.

    2. ENMOD to access Master File to provide name, address, and other entity information through input of the Taxpayer Identification Number (TIN).

    3. BMFOLT/IMFOLT to access Master File for a record of payments (if similar amounts posted, accept).

  7. If research shows the account is present at Master File with no significant name change, enter "C" in the Clear Code Field.

  8. If the taxpayer has used an abbreviation of his/her name, enter the Master File Name Control in Field 01NC.

  9. If there is a different TIN, including a X-Ref TIN, verify the TIN to ensure that the entity information on the document is the same as on Master File.

  10. If the information is the same, overlay Field 01TIN with the correct information. Leave a note of the corrected TIN on the RTR system.

    Note:

    When Entity assigns the temporary TIN, they will leave a note on the Remittance Transaction Research (RTR) system.

  11. If none of the above apply, search for a new TIN using NAMEE/NAMEB (BMF) or NAMES/NAMEI (IMF).

  12. If a new TIN is located, research INOLE for account and then research, using BMFOLT/IMFOLT for payment history.

  13. If correct TIN cannot be determined, SSPND 320 to Entity.

  14. If a change is made to the TIN which caused the document to be numbered incorrectly (e.g., taxpayer used an EIN and should have used an SSN), SSPND 611 for renumbering.

  15. The taxpayer on the invalid segment has changed his/her name (e.g., the names on the document and the invalid segment are different, but it is determined to be the same taxpayer), check ENMOD (using an SSN with an *) for a pending TC 013 (EP, PN, or CU 013).

    1. If there is a TC 013 pending, enter a "C" in the Clear Code Field.

    2. Check IDRS CC INOLE to see if a new name is pending under "New SSA N/C" or if the name is now "IRS Valid N/C."

    3. If no new Name Control information is found, check if there is a TC 013 pending. If there is no TC 013 pending, input one to the invalid segment (using SSN with an *).

    4. After the TC 013 is input, enter a "C" in the Clear Code Field.

      Note:

      When inputting a TC 013, follow local procedures to prevent unpostables. Leave a working trail by notating "TC 013." A TC 013 should not be held up for Quality Review at the end of a cycle.

3.12.10.4.4.3  (01-01-2010)
IMF Correction Procedures for Documents on a Valid Segment

  1. The taxpayer on the valid segment has changed his/her name (e.g., the name on the document and the valid segment are different but it is determined to be the same taxpayer), and the SSA Name Control matches the Name Control on the document.

    1. Check ENMOD for a pending TC 013 (EP, PN, or CU 013). If there is a TC 013 pending, enter a "C" in the Clear Code Field.

    2. Check IDRS CC INOLE to see if a new name is pending under "New SSA N/C" or if the name is now "IRS Valid N/C."

    3. If no new Name Control information is found, check if there is a TC 013 pending. If there is no TC 013 pending, input one. After the TC 013 is input, enter a "C" in the Clear Field.

      Note:

      When inputting a TC 013, follow local procedures to prevent unpostables. Leave a working trail by notating "TC 013." A TC 013 should not be held up for Quality Review at the end of a cycle.

      Exception:

      In cases involving prior-year payments, if it is determined that the taxpayer is using one of his/her previous SSA name controls (because it was the name used at the time the original payment was owed), and you are sure it is the correct taxpayer (i.e., address, supporting documentation, etc.), bring up the underprint.

  2. The taxpayer on the valid segment has changed his/her name, the SSA Name Control does not match the Name Control on the document, and there is no account on the invalid segment. Input TC 000 to the invalid segment. After TC 000 is input, enter "C" in the Clear Code Field.

  3. If the Name Control in Field 01NC and the Name Control on the document are the same, but differs from the Name Control Underprint, research, using either of the following command codes:

    1. INOLE for direct access to the National Accounts Profile (NAP) for On-Line Entity (OLE) information.

      Note:

      Use CC INOLE with either of the following definers when researching the correct Name Control/TIN match: INOLE(S) for BMF entity; INOLE(T) for IMF entity; or INOLE(G) for IMF and BMF in cases where the type of entity cannot be determined from the TIN.

    2. ENMOD to access Master File to provide name, address, and other entity information through input of the Taxpayer Identification Number (TIN).

    3. BMFOLT/IMFOLT to access Master File for a record of payments (if similar amounts posted, accept).

  4. If research shows the account is present at Master File with no significant name change, enter "C" in the Clear Code Field.

  5. If the taxpayer has used an abbreviation of his/her name, enter the Master File Name Control in Field 01NC.

  6. If there is a different TIN, including a X-Ref TIN, verify the TIN to ensure that the entity information on the document is the same as on Master File. If the information is the same, overlay Field 01TIN with the correct information. Leave a note of the corrected TIN on the RTR system.

    Note:

    When Entity assigns the temporary TIN, they will leave a note on the Remittance Transaction Research (RTR) system.

  7. If none of the above apply, search for a new TIN using NAMEE/NAMEB (BMF) or NAMES/NAMEI (IMF).

  8. If a new TIN is located, research INOLE for account and then research, using BMFOLT/IMFOLT for payment history. Overlay Field 01-TIN with the correct information. Leave a note of the correct TIN on the RTR system.

  9. If correct TIN cannot be determined, SSPND 320 to Entity.

  10. If IDRS is not available, SSPND 351.

  11. The taxpayer on the valid segment changed his/her name, the SSA Name Control does not match the Name Control on the document, and there is an account for a different taxpayer with the same TIN on the invalid segment, SSPND 320 for a temporary TIN. This is done because the Master File cannot contain more than one account with the same TIN.

    Note:

    Before SSPND 320, check to see whether the address on the check or voucher matches the address on INOLET. If the address is the same, enter the underprint. For Forms 4868, See IRM 3.12.10.3.3(4)c and d.

  12. The taxpayer on the valid segment is not the taxpayer on the document, and there is no account on the invalid segment.

    1. Input a TC 000 to the invalid segment, and enter "C" in the Clear Code Field.

      Note:

      If the Name Control on the document matches a previous Name Control on the valid side, input TC 013. Do not input TC 000 on the invalid side.

    2. If the taxpayer on the valid and invalid segment of the TIN is not the taxpayer on the document, SSPND 320.

  13. If the Name Control on the document matches the SSA Name Control on the valid segment, and there is no account on the valid segment, input TC 000 to the valid segment. Enter "C" in the Clear Code Field.

3.12.10.4.4.4  (01-01-2010)
BMF Invalid Conditions

  1. There is no account present; or the Name Control mismatched against the EIF/NAP; or the EIF/NAP was not accessed or was not operational.

    1. An "XXXX" underprint means that there is no account on the Master File.

    2. A blank underprint means that the NAP has not been accessed, or was not operational.

3.12.10.4.4.5  (01-01-2010)
BMF Correction Procedures

  1. Verify and correct coding and transcription errors.

    1. If Error Code 004 is displaying with blank underprint, move the cursor to the bottom of the screen and transmit. The computer will revalidate the TIN and Name Control against the NAP.

    2. If the document is a TC 610, any correction to the document must be made in RED INK.

  2. If the Name Control in Field 01NC and the EIN in Field 01TIN match the information on the document, check any attachments for a different EIN.

    1. If a different EIN is found, enter in Field 01TIN.

    2. If no EIN is found, research via IDRS for a different EIN. If IDRS is not available, SSPND 351.

  3. If the Name Control in Field 01NC and the Name Control on the document are the same, but differs from the Name Control Underprint, research, using either of the following command codes:

    1. INOLE for direct access to the National Accounts Profile (NAP) for On-Line Entity (OLE) information.

      Note:

      Use CC INOLE with either of the following definers when researching the correct Name Control/TIN match: INOLE(S) for BMF entity; INOLE(T) for IMF entity; or INOLE(G) for IMF and BMF in cases where the type of entity cannot be determined from the TIN.

    2. ENMOD to access Master File to provide name, address, and other entity information through input of the Taxpayer Identification Number (TIN).

    3. BMFOLT/IMFOLT to access Master File for a record of payments (if similar amounts posted, accept).

  4. If research shows the account is present at Master File with no significant name change, enter "C" in the Clear Code Field.

  5. If the taxpayer has used an abbreviation of his/her name, enter the Master File Name Control in Field 01NC.

  6. If there is a different TIN, including a X-Ref TIN, verify the TIN to ensure that the entity information on the document is the same as on Master File. If the information is the same, overlay Field 01TIN with the correct information. Leave a note of the corrected TIN on the RTR system.

    Note:

    When Entity assigns the temporary TIN, they will leave a note on the Remittance Transaction Research (RTR) system.

  7. If none of the above apply, search for a new TIN using NAMEE/NAMEB.

  8. If a new TIN is located, research INOLE for account and then research, using BMFOLT/IMFOLT for payment history.

  9. If correct TIN cannot be determined, SSPND 320 to Entity.

  10. If research shows a different EIN, enter the new EIN in Field 01TIN. If a different EIN cannot be found, SSPND 320. Leave a note of the corrected TIN on the RTR system.

    Note:

    When Entity assigns the temporary TIN, they will leave a note on the Remittance Transaction Research (RTR) system.

3.12.10.4.4.5.1  (01-01-2010)
Reject/Suspense Correction Procedures

  1. If the correct entity cannot be determined through research, send the payment to Unidentified.

3.12.10.4.5  (01-01-2010)
Error Code 005—Name Control Mismatch NAP/EIF

  1. The fields displayed for Error Code 005 is as follows.

    AFD Field Name
    CL Clear Code Field
    01NC Name Control
    >>>> Name Control Underprint
    01TIN Taxpayer's Identification Number

  2. Invalid Conditions for Error Code 005 are as follows:

    1. There is no account on the NAP; or there is no account present at Master File but the TIN and the Name Control match on the DM-1 file.

    2. There is no account at Master File or the Name Control mismatches the Name Control at Master File and there is no match on the DM-1 file.

      Note:

      The underprint may be blank, ####, or the same/different Name Control, depending on the response from the NAP and EIF. An "XXXX" underprint means that there is no account on the Master File. An "####" underprint means that there is no account on the Master File and the transcribed TIN and Name Control match SSA records.

  3. The correction procedures for Error Code 005 are:

    1. Drop to the bottom of the screen and "Transmit" .

    2. Verify and correct coding and transcription errors.

    3. If the Name Control in Field 01NC and the Name Control on the document are the same, research via IDRS to determine the correct Name Control.

      If ... Then ...
      a different TIN is found, enter in Field 01TIN.
      no TIN is found, research via IDRS for a different TIN. If IDRS is not available, SSPND 351.

      Note:

      Leave a note of the corrected TIN on the RTR system. When Entity assigns the temporary TIN, they will leave a note on the Remittance Transaction Research (RTR) system.

    4. Refer to Error Code 004 instructions at IRM 3.12.10.4.4 and general instructions at IRM 3.12.10.2.1, IRM 3.12.10.4.1.1, and IRM 3.12.10.4.1.2.

3.12.10.4.6  (01-01-2010)
Error Code 011—NAP Linkage Down

  1. The fields displayed for Error Code 011 are as follows:

    AFD Field Name
    01NC Name Control/Check Digit
    01TIN Taxpayer Identification Number
    01TXP Tax Period
    01NAI> Primary NAP Access Indicator
    01NRI> Primary TIN NAP EIF Response Indicator

  2. The invalid conditions for Error Code 011 are:

    1. The NAP Request Record did not reach the NAP and/or the NAP Response Record is not received. SSN validation was not completed.

    2. A blank in the NAP Access/Response Indicator means there is a time-out situation and a "X" means there is a real time problem.

      Note:

      Both the NAP Access Indicator and the NAP EIF Response Indicator are blank or the NAP Access Indicator contains "X" .

  3. The correction procedures for Error Code 011 are:

    1. If the NAP Access Indicator and the NAP Response Indicator are both blank or the NAP Access Indicator contains "X" , transmit from the bottom of the ERS screen display to revalidate the information against the NAP.

    2. If Error Code 011 reappears and the NAP Access Indicator and the NAP Response Indicator are both blank or the NAP Access Indicator contains "X" , there is a NAP-ERS linkage problem. SSPND with Action Code 800 to temporarily delay the processing of the return. The return may be reworked the same day (if the NAP-ERS linkage is restored) using GTRECW or as a suspense record using CC GTREC. Follow local campus procedures.

3.12.10.4.7  (01-01-2010)
Error Code 103—Master File Tax Account (MFT) Code

  1. The fields displayed for Error Code 103 are as follows.

    AFD Field Name
    01MFT MFT Code
    01TC Primary Transaction Code
    01STC Secondary Transaction Code
    01TTC Tertiary Transaction Code

  2. The invalid conditions for Error Code 103 are:

    • The transcribed MFT is not valid with the tax class; or,

    • The MFT is incompatible with the Primary Transaction Code, the Secondary Transaction Code or the Tertiary Transaction Code.

  3. The correction procedures for Error Code 103 are:

    1. Verify and correct coding and transcription errors. Compare the MFT code and the tax class, using Exhibit 3.12.10-1. Compare the transcribed MFT to the transaction codes, using Exhibit 3.12.10-3.

    2. If the MFT Code and tax class are not compatible, SSPND 611, for renumbering.

    3. If the MFT Code and the transaction code are not compatible, SSPND 355 for further research.

3.12.10.4.7.1  (01-01-2010)
Reject/Suspense Correction Procedures

  1. If you cannot determine the correct information through research, and the document was prepared by IRS, SSPND 343, for contact with the originator.

3.12.10.4.8  (01-01-2010)
Error Code 105—Tax Period (BMF only)

  1. The fields displayed for Error Code 105 are as follows.

    AFD Field Name
    CL Clear Code
    01TXP Tax Period
    01MFT MFT Code

  2. The invalid condition for Error Code 105 is: the transcribed Tax Period is invalid with the transcribed MFT Code.

    Note:

    This is for BMF only.

3.12.10.4.8.1  (01-01-2010)
Error Code 105 Correction Procedures

  1. Verify and correct coding and transcription errors. See Exhibit 3.12.10-1. to compare the MFT Code with the Tax Period.

  2. For MFT 05:

    1. If the Transaction Code is 660, the Tax Period must be 198712 or later.

    2. If the Transaction Code is other than 660, the Tax Period must be 196112 or later.

  3. For MFT 46, if the tax period is prior to 198501, enter 198501.

  4. For MFT 51:

    1. The Tax Period for 1970 and prior, and for 1982 and later, should be a calendar year. Enter as YYYY12.

    2. The Tax Period for 1971 through 1981 should be quarterly. Enter as YYYY03, YYYY06, YYYY09, or YYYY12.

  5. For MFT 52, zero's (000000) are a valid tax period.

  6. For MFT Codes 58, 60, 61, 63, and 64:

    1. This Error Code will occur if the tax period is six years earlier than the current processing date. If the date is transcribed correctly, enter a "C" in the Clear Code Field.

    2. The Tax Period is based on the beginning date. If the tax period is edited as 0630YYYY, enter the beginning date.

  7. If the Tax Period is for annual return (MFT's 07, 10, 11, 12, 13, 15, 16, 14. 77 or 78) change the month of the Tax Period to 12 if it is not 12.

  8. If the Tax Period is for a quarterly return (MFT 01 or 03) and the Tax Period is other than 03, 06, 09, or 12, change the month of the Tax Period to the appropriate quarter in which the month falls.

  9. The tax period cannot be later than the current processing date, plus one year. If the tax period was transcribed correctly, research via IDRS for a valid tax period.

  10. If a valid tax period cannot be determined via IDRS, SSPND 355 for further research.

  11. If the tax period and the MFT Code are not compatible and you cannot make a determination, SSPND 355 for research.

  12. If the tax period is prior to the earliest date valid for the MFT, SSPND 620 for Non-ADP. See IRM 3.12.10.1.11 and See Exhibit 3.12.10-1.

3.12.10.4.9  (01-01-2010)
Error Code 107—Tax Period

  1. The fields displayed for Error Code 107 are as follows.

    AFD Field Name
    01TXP Tax Period
    01TDT Transaction Date
    01TC Primary Transaction Code
    01STC Secondary Transaction Code
    01DC> Document Code (C/Gen)

  2. The invalid conditions for Error Code 107 are:

    1. The Master File is IMF, the Primary transaction code is 610, and the tax period is later than the current month and year; or,

    2. The Master File is IMF, the secondary transaction code is 460, the File Location Code (the first two digits of the DLN) is other than 20, 21, 66 or 98, and the transaction date is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or,

    3. The month of the tax period is 12 and the year in the tax period is equal to or greater than the current year; or,

    4. The month in the tax period is other than 12 and the tax period is greater than the current year and month.

3.12.10.4.9.1  (01-01-2010)
Error Code 107 Correction Procedures

  1. Verify and correct coding and transcription errors.

  2. If the document is IMF, the secondary transaction code is 460, and the transaction date is more than ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , the extension should have been disapproved (denied).

    1. If the Transaction Date in Field 01TDT is correct, check for an envelope.

    2. If there is an envelope and the postmark date makes the extension timely, change the date in Field 01TDT to a date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

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

    3. If there is not an envelope, determine the original DLN Julian date. If that date makes the extension timely, change the date in Field 01TDT to a date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    4. If none of the above, SSPND 611 for renumbering for processing as a denied extension.

  3. If the month of the Tax Period is 12 and the year in the Tax Period is equal to or greater than the current year, SSPND 355 for further research.

  4. If the month in the Tax Period is other than 12 and the Tax Period is greater than the current year, SSPND 355 for further research.

3.12.10.4.9.2  (01-01-2010)
Reject/Suspense Correction Procedures

  1. If you cannot determine the correct information through research and the document was prepared by IRS, SSPND 343 for contact with originator.

3.12.10.4.10  (01-01-2010)
Error Code 109—Tax Period

  1. The fields displayed for Error Code 109 are as follows.

    AFD Field Name
    01TXP Tax Period
    01MFT MFT Code
    01TC Primary Transaction Code
    01TTC Tertiary Transaction Code

  2. The invalid conditions for Error Code 109 are:

    1. The MFT Code is 01 or 16, the Primary Transaction Code is 662, and the Tax Period is not 000000; or,

    2. The MFT Code is 01 or 16, the Primary Transaction Code is 662, the Tax Period is 000000, and the Tertiary Transaction Code is not 652; or,

    3. The MFT Code is 01 or 16 and the Tertiary Transaction Code is 662 and the Tax Period is not 000000 and the Primary Transaction Code is not 652; or,

    4. The MFT Code is 01 or 16 and the Tax Period is 000000 and neither the Primary Transaction Code or the Tertiary Transaction Code is 662, and the Primary Transaction Code is not 652 or a Tertiary Transaction Code is present.

  3. The correction procedures for Error Code 109 are:

    1. Verify and correct coding and transcription errors.

    2. If the entries are transcribed correctly, SSPND 355 for research.

3.12.10.4.10.1  (01-01-2010)
Reject/Suspense Correction Procedures

  1. If you cannot determine the correct information through research and the document was prepared by IRS, SSPND 343 for contact with originator.

3.12.10.4.11  (01-01-2010)
Error Code 111—Tax Period/Transaction Date

  1. The fields displayed for Error Code 111 are as follows.

    AFD Field Name
    CL Clear Code
    01TXP Tax Period
    01TDT Transaction Date
    01TC Primary Transaction Code
    01MFT MFT Code
    01DC> Document Code (C/Gen)

  2. The invalid conditions for Error Code 111 are:

    1. The Tax Period is later than the current year and month plus one year; or,

    2. The Master File is IMF and the MFT is 30, 31, or 55; the doc code is 17, 18. 19, 70 or 76; and the Transaction Date is more than one year old; or,

    3. The Master File is IMF and the MFT is 30, 31, or 55; the doc code is 17, 18. 19, 70 or 76; the Transaction Date is earlier than the first day of the Tax Period; the doc code is other than 24, or the Transaction Code is other than 712; or,

    4. The Master File is BMF and the MFT is 02, 05, 06, 07, 08, 10, 11, 12, 14, 15, 17, 33, 34, 36, 37, 44, 46, 49, 50, 64, 67, 74, 76, 77, 78, 09 (Tax Period greater than or equal to 197612) or 51 (Year in Tax Period is less than 1971 or greater than 1981); the Transaction Date is earlier than the first day of the eleventh preceding month of the Tax Period and the doc code is other than 24, and the Transaction Code is other than 650, 651, 652, or 712.

  3. The correction procedures for Error Code 111 are:

    1. Verify and correct coding and transcription errors.

    2. If the MFT code is 51, 58, 60, 62, 63 or 64, this is a verification check only. Input a "C" in the Clear Code Field. If the MFT code is other than those listed above, SSPND 355 for research.

    3. If the Master File is IMF, MFTs 30, 31, or 55, and the doc code is 05, 06, 07, 08, 09, 10, 11, 12, 17, 18, 19, 21, 22, 26, 27, 72 or 73, and the entries are correct as transcribed, input a "C" in the Clear Code Field.

    4. If the invalid condition is 2d. above, search the document for another valid Transaction Date. If another valid transaction date cannot be found, enter a "C" in the Clear code Field.

3.12.10.4.11.1  (01-01-2010)
Reject/Suspense Correction Procedures

  1. If you cannot determine the correct information through research and the document was prepared by IRS, SSPND 343 for contact with originator.

3.12.10.4.12  (01-01-2010)
Error Code 113—Transaction Date

  1. The fields displayed for Error Code 113 are as follows:

    AFD Field Name
    01TDT Transaction Date
    01TC Primary Transaction Code
    01TTC Tertiary Transaction Code
    01DC> Document Code (C/Gen)

  2. The invalid conditions for Error Code 113 are:

    1. For IMF and BMF: the Doc Code is other than 87, and neither the Primary Transaction Code or the Tertiary Transaction Code is 730, 731, 732, 850, 851, 852 and the Transaction Date is later than the current date; or,

    2. For IMF and BMF: the Doc Code is other than 87 and the Primary Transaction Code is 730, 731, 732, 850, 851, or 852 and the Tertiary Transaction Code, if present, is 730, 731, 732, 850, 851, or 852 and the Transaction Date is greater than the current date plus fourteen days.

  3. The correction procedures for Error Code 113 are:

    1. Verify and correct coding and any transcription errors.

    2. If the date was transcribed correctly, determine the original DLN Julian date and enter the date in Field 01TDT.

    3. If the document has been renumbered, subtract 10 days from the original Julian date and enter the result in 01TDT.

      Note:

      Currently all renumbered documents are processed through ISRP. When this process changes, you must research using CC SCFTR to determine if this is a renumbered document.

3.12.10.4.13  (01-01-2010)
Error Code 115—Transaction Date

  1. The fields displayed for Error Code 115 are as follows.

    AFD Field Name
    CL Clear Code
    01TXP Tax Period
    01MFT MFT Code
    01TDT Transaction Date
    01TC Primary Transaction Code
    01DC> Document Code (C/Gen)

3.12.10.4.13.1  (01-01-2010)
Invalid Conditions

  1. For BMF: the Doc Code is other than 24, the Transaction Code is other than 650, 651, 652, or 712 and the MFT is 01, 03, 04, or 09 (tax period is 197512 or earlier), 16, 51 (tax period is earlier than 198212 and later than 197012), 58, 60, 61, 62, or 63 and the Transaction Date is earlier than the first day of the second preceding month of the tax period; or,

  2. The transaction code is 650, 651, 652, or 712 and the transaction date is more than one year old.

3.12.10.4.13.2  (01-01-2010)
Correction Procedures

  1. Verify and correct coding and transcription errors.

  2. If all entries except Field 01-TXP (Tax Period) were transcribed correctly, research for a valid Tax Period (suggest BMFOL (Business Master File On Line)).

  3. If the document was transcribed correctly, enter a " C" in the Clear Code Field.

3.12.10.4.14  (01-01-2010)
Error Code 117—Transaction Date

  1. The fields displayed for Error Code 117 are as follows.

    AFD Field Name
    01TXP Tax Period
    01MFT MFT Code
    01TDT Transaction Date
    01DC> Document Code (C/Gen)

3.12.10.4.14.1  (01-01-2010)
Invalid Conditions

  1. The Master File is IMF, MFT 29, the Transaction Date is earlier than the first day of the Tax Period, and the Doc Code is other than 24.

3.12.10.4.14.2  (01-01-2010)
Correction Procedures

  1. Verify and correct coding and transcription errors.

  2. If the entries are transcribed correctly, research for a valid Transaction Date. If one cannot be found, change the Transaction Date to one day after the beginning of the Tax Period.

3.12.10.4.15  (01-01-2010)
Error Code 119—Transaction Code

  1. The fields displayed for Error Code 119 are as follows.

    AFD Field Name
    01TC Primary Transaction Code
    01MFT MFT Code
    01DC> Document Code (C/Gen)

  2. The invalid conditions for Error Code 119 are:

    1. For IMF, MFTs 30, 31, or 55, and BMF: the Transaction Code is 610 and the Doc Code is not consistent.

    2. For IMF, MFTs 30, 31, or 55, and BMF: the Transaction Code is not consistent with the Doc Code.

  3. The correction procedures for Error Code 119 are:

    1. Verify and correct coding and transcription errors. Compare the doc code in the DLN on the document with the entry in 01DC>.

    2. The valid document codes for IMF and BMF non-returns are: 17, 18, 19, 24, 45, 48, 51, 58, 70, 76, or 87.

    3. If the transaction code is 610 and the return Doc Code is other than a valid Doc Code, SSPND 611, for renumbering.

    4. If the Transaction Code is not 610, refer to Exhibit 3.12.10–2 to determine a valid transaction code/doc code combination.

      Note:

      Most credit transactions can be processed with Transaction Code 670.

    5. If unable to determine a valid transaction code/doc code combination, SSPND 355 for further research.

3.12.10.4.15.1  (01-01-2010)
Reject/Suspense Correction Procedures

  1. If you cannot determine the correct information through research, and the document was prepared by IRS, SSPND 343 for contact with originator.

3.12.10.4.16  (01-01-2010)
Error Code 121—Transaction Date

  1. The fields displayed for Error Code 121 are as follows.

    AFD Field Name
    01MFT MFT Code
    01TDT Transaction Date
    01TC Transaction Code

  2. The invalid conditions for Error Code 121 are: For IMF, MFT 29, the Doc Code is other than 87 and the Transaction Date is greater than the current date plus 14 days and the Transaction Code is 730, 732, 850, or 852.

  3. The correction procedures for Error Code 121 are:

    1. Verify and correct coding and transcription errors.

    2. If the document was transcribed correctly, search the document for a valid Transaction Date. If one cannot be found, determine the original DLN Julian date and enter the date in Field 01TDT.

3.12.10.4.17  (01-01-2010)
Error Code 123–Primary Transaction Code/Transaction Amount

  1. The fields displayed for Error Code 123 are as follows:

    AFD Field Name
    01TC Primary Transaction Code
    01TA> Primary Transaction Amount (C/Gen)

  2. The invalid conditions for Error Code 123 are:

    1. The Primary Transaction Amount is positive and the Transaction Code is a credit.

    2. The Primary Transaction Amount is negative and the Transaction Code is a debit.

  3. The correction procedures for Error Code 123 are:

    1. Verify and correct coding and transcription errors.

    2. If there is a credit Transaction Code on a debit document, change the credit Transaction Code to the corresponding debit Transaction Code. See Exhibit 3.12.10-2.

    3. If there is a debit Transaction Code on a credit document, change the debit Transaction Code to the corresponding credit Transaction Code. See Exhibit 3.12.10-2.

    4. If the Primary Transaction Amount was transcribed incorrectly, SSPND 630 for reinput

    5. If the entries are correct, SSPND 355 for research.


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