3.12.10  Revenue Receipts (Cont. 2)

3.12.10.4 
Math/Consistency Errors—Priority IV

3.12.10.4.9 
Error Code 107—Tax Period

3.12.10.4.9.1  (01-01-2014)
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 the postmark date on the envelope or stamped on the face of the document.

      Note:

      If more than one Form 4868 was mailed in a single envelope, the envelope will be attached to one of the documents and the postmark date will be stamped on the face of the additional documents.

    2. If the postmark date makes the extension timely, change the date in Field 01TDT to a date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. If Box 8 or Box 9 is checked, and the Form 4868 postmark is on or before 6/15/YYYY, then the extension is timely filed. Change the date in Field 01TDT to a date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

      For your information, Box 8 is "Check here if you are "out of the country" and a U. S. citizen or resident (see instructions)" . Box 9 is "Check here if you file Form 1040NR or 1040NR-EZ and did not receive wages as an employee subject to U. S. income tax withholding" .

    4. If there is no postmark, determine the original DLN Julian date. If that date makes the extension timely, change the date in Field 01TDT to a date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    5. 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, post it to the current year if it is an electronically-filed document.

  4. 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 (and this is a paper document), SSPND 343/630 for contact with originator for information needed to correct the document(s). Correct the errors.

  5. If the month in the Tax Period is other than 12 and the Tax Period is greater than the current year, SSPND 351 or follow local procedures for further research and correct the error(s).

  6. If research for the originator’s name is attempted through RTR research, follow instructions in IRM 3.12.10.4.9.2, below.

3.12.10.4.9.2  (01-01-2014)
Researching for the Originator’s Name

  1. To determine the payment/remittance originator’s name, do as follows:

    1. Access Remittance Transaction Research (RTR) and enter the block DLN of the payment in the appropriate field. The RTR screen displays “Document Remittance Register Details”, “Endpoint Master Listing Information”, and “Notes”.

    2. Under “Notes” section of the screen, you will find the originator’s SEID (the five-character alphanumeric item) located in the “Created by” field. This is the SEID of the person you will research through Microsoft Outlook.

    3. Next, access Microsoft Outlook.

    4. Click on “New”

    5. Click on “Mail Message”.

    6. Click on “To” for “Select Names” template.

    7. In the lower left-hand corner of the template, click the downward arrow to the right of the “Advanced” label. You will find four (4) choices.

    8. Click on “Find”.

    9. After the “Find” template appears, enter the Originator’s SEID in the “Alias” block and click “OK”.

    10. The “Select Names” template will display the name of the Originator. Click once again under “Advanced” in the lower left corner of the “Select Names” template.

    11. When the “(Originator’s Name) Properties” template appears, you will see various information pertaining to the originator (including the SEID (right-hand side of the template).

    12. After confirming this SEID on the template is the same SEID you entered in Step 3-9), check the Originator’s office (the sixth item on the right-hand side of the “. . . . Properties” template).

      Note:

      A similar search for this information can be performed using "Discovery Directory" .

    13. Contact the originator for information and/or assistance required to complete receipts processing.

  2. For instructions regarding the use of the RTR, see IRM 3.12.10.2.5, The Remittance Transaction Research (RTR) System. For additional information regarding RTR, refer to IRM 3.5.10.7.1, "Research Screens," in IRM 3.5.10, Accounts Services---Remittance Transaction Research (RTR) System.

3.12.10.4.9.3  (01-01-2014)
Reject/Suspense Correction Procedures

  1. If you cannot determine the correct information through research, and the document was prepared by IRS, SSPND 343/630 for contact with originator for information needed to correct the transaction/document(s). Correct all errors.

  2. If you cannot determine the correct information through research, and the document was NOT prepared by IRS, SSPND with Action Code 211 for correspondence with the taxpayer (or document originator) for information needed to correct the transaction/document(s). Correct all errors.

3.12.10.4.10  (01-01-2014)
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 351 or follow local procedures for research. Research for valid transaction codes, using Exhibit 3.12.10-1 (Valid Tax Class—MFT Code—Tax Period Table) and Exhibit 3.12.10-3 (Valid Transaction Code By MFT). Correct all errors.

    3. If, after research, you are unable to determine a valid transaction code, SSPND 343/630 for contact with originator for further research or information needed to correct the transaction/document(s). Correct all errors.

3.12.10.4.10.1  (01-01-2014)
Reject/Suspense Correction Procedures

  1. If you cannot determine the correct information through research, and the document was prepared by IRS, SSPND 343/630 for contact with originator for information needed to correct the transaction/document(s). Correct all errors.

  2. If you cannot determine the correct information through research, and the document was NOT prepared by IRS, SSPND with Action Code 211 for correspondence with the taxpayer (or document originator) for information needed to correct the transaction/document(s). Correct all errors.

3.12.10.4.11  (01-01-2014)
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, 85, 86; OR , MFT is 09 (and Year in Tax Period greater than or equal to 197612), OR MFT is 51 (and Year in Tax Period is less than 1971 or greater than 1981); OR, 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 351 or follow local procedures 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  (01-01-2014)
Reject/Suspense Correction Procedures

  1. If you are unable to correct this error, and you cannot determine the correct information through research (and the document was prepared by IRS), SSPND 343/630 for contact with the originator for information needed to correct the transaction/document(s). Correct all errors.

  2. If you are unable to correct this error, and you cannot determine the correct information through research, and the document was NOT prepared by IRS, SSPND with Action Code 211 for correspondence with the taxpayer (or document originator) for information needed to correct the transaction/document(s). Correct all errors.

3.12.10.4.12  (01-01-2014)
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  (01-01-2014)
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  (01-01-2014)
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  (01-01-2014)
Correction Procedures

  1. Verify and correct coding and transcription errors.

  2. If all entries except Field 01TXP (Tax Period) were transcribed correctly, research BMFOL for a valid Tax Period and correct Field 01TXP.

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

3.12.10.4.14  (01-01-2014)
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  (01-01-2014)
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  (01-01-2014)
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  (01-01-2014)
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 343/630 for further research.

3.12.10.4.15.1  (01-01-2014)
Reject/Suspense Correction Procedures

  1. If you cannot determine the correct information through research, and the document was prepared by IRS, SSPND 343/630 for contact with the originator for information needed to correct the transaction/document(s). Correct all errors.

  2. If you cannot determine the correct information through research, and the document was NOT prepared by IRS, SSPND with Action Code 211 for correspondence with the taxpayer (or document originator) for information needed to correct the transaction/document(s). Correct all errors.

3.12.10.4.16  (01-01-2014)
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  (01-01-2014)
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. 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. 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 343/630 for contact with originator for information needed to correct the transaction. Correct all errors.

3.12.10.4.17.1  (01-01-2014)
Reject/Suspense Correction Procedures

  1. If you cannot determine the correct information through research, and the document was prepared by IRS, SSPND 343/630 for contact with the originator for information needed to correct the transaction/document(s). Correct all errors.

  2. If you cannot determine the correct information through research, and the document was NOT prepared by IRS, SSPND with Action Code 211 for correspondence with the taxpayer (or document originator) for information needed to correct the transaction/document(s). Correct all errors.

3.12.10.4.18  (01-01-2014)
Error Code 125–Transaction Code (840)/Block Header

  1. The fields displayed for Error Code 125 are as follows.

    AFD Field Name
    01TC Primary Transaction Code
    01BH> Block Header Indicator (C/Gen)

  2. The invalid conditions for Error Code 125 are:

    1. If the Transaction Code is 840 and the computer generated Block Header Indicator is not a "1" ; or,

    2. The computer generated Block Header Indicator is a "1" and the Transaction Code is not 840.

  3. The correction procedures for Error Code 125 are:

    1. Verify and correct coding and transcription errors.

    2. If the Transaction Code is 840, there must be a TC 840 in the block header and Field 01BH> must be 1. If the Transaction Code is correct, SSPND 630 for reinput.

      Note:

      If a Refund Schedule Number is not present, route the document to the originator before it is sent to be reinput unless the Blocking Series is 550–554, 90X or 92X. IRM 3.12.10.3.28

    3. If the computer generated Block Header Indicator is present and the Transaction Code is not 840, SSPND 630 for reinput.

3.12.10.4.19  (01-01-2014)
Error Code 127–Primary/Secondary Transaction Code

  1. The fields displayed for Error Code 127 are as follows.

    AFD Field Name
    01TC Primary Transaction Code
    01STC Secondary Transaction Code
    01SA> Secondary Transaction Amount (C/Gen)
    01DC> Document Code (C/Gen)

  2. The Invalid Conditions for Error Code 127 are:

    1. The Secondary Transaction Code is 770 and the Primary Transaction Code is other than 721, 722, 832 or 840; or,

    2. The Secondary Transaction Code is 772 and the Primary Transaction Code is other than 720; or,

    3. The Secondary Transaction Code is 280 and the Primary Transaction Code is other than 611, 621, 641, 661, 671, 681, 691, or 721; or,

    4. The Secondary Transaction Code is 460 and the Primary Transaction Code is other than 670; or,

    5. The Secondary Transaction Code is 340 and the Primary Transaction Code is other than 670; or,

    6. The Secondary Transaction Code is other than 460, 472 or 570 and the Secondary Transaction Amount is positive and the Secondary Transaction Code is a credit; or, the Secondary Transaction Code is a debit and the Secondary Transaction Amount is a negative; or,

    7. The Secondary Transaction Code is not compatible with the computer generated Doc Code.

  3. The correction procedures for Error Code 127 are:

    1. Verify and correct coding and transcription errors.

    2. Determine if the Secondary Transaction Code and the Doc Code are compatible, using Exhibit 3.12.10-2. If not, SSPND 611, for renumbering.

    3. If the Secondary Transaction Code is not compatible with the Primary Transaction Code and the correct codes cannot be determined, SSPND 343/630 for research.

    4. If the Secondary Transaction Code is 770 and TC 770 was not present on the input record (TC 770 entered in ERS), the Secondary Transaction Amount will appear as a positive amount. SSPND 630 for reinput.

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

    6. If all the information is correct as transcribed, SSPND 351 for research.

3.12.10.4.19.1  (01-01-2014)
Reject/Suspense Correction Procedures

  1. If you cannot determine the correct information through research, and the document was prepared by IRS, SSPND 343/630 for further research or for contact with the originator for information needed to correct the transaction/document(s). Correct all errors.

  2. If you cannot determine the correct information through research, and the document was NOT prepared by IRS, SSPND with Action Code 211 for correspondence with the taxpayer (or document originator) for information needed to correct the transaction/document(s). Correct all errors.

3.12.10.4.20  (01-01-2014)
Error Code 129–Primary Transaction Code 670/Secondary Transaction Code 460 (International)

  1. The field displayed for Error Code 129 are as follows.

    AFD Field Name
    01TDT Transaction Date
    01TC Primary Transaction Code
    01STC Secondary Transaction Code

  2. The invalid conditions for Error Code 129 are: For IMF, the Primary Transaction Code is 670, the Secondary Transaction Code is 460, the File Location Code (the first two digits of the DLN) is 20, 21, 66 or 98, and the Transaction Date is more than 5 months and 22 days after the Tax Period.

  3. The correction procedures for Error Code 129 are:

    1. Verify and correct coding and transcription errors.

    2. If the Transaction Date is more than five months and 22 days after the tax period ending, the extension should have been disapproved (denied).

    3. If the Transaction Date in Field 01TDT is correct, SSPND 611 for renumbering.

    4. If the Transaction Date is incorrect and the extension would have been approved, change Field 01TDT to a date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ after the tax period ending.

3.12.10.4.21  (01-01-2014)
Error Code 131–Tertiary Transaction Code

  1. The fields displayed for Error Code 131 are as follows.

    AFD Field Name
    01MFT MFT Code
    01TTC Tertiary Transaction Code
    01TT> Tertiary Transaction Amount (C/Gen)
    01DC> Doc Code (C/Gen)

  2. The invalid conditions for Error Code 131 are:

    1. The Tertiary Transaction Code is not consistent with the Doc Code.

    2. The Tertiary Transaction Code is not 610 and the return Doc Code is not a valid Doc Code.

    3. The Tertiary Transaction Amount is positive and the Tertiary Transaction Code is a credit code.

    4. The Tertiary Transaction Amount is negative and the Tertiary Transaction Code is a debit code.

  3. The correction procedures for Error Code 131 are:

    1. Verify and correct coding and transcription errors.

    2. Compare the Doc Code with the entry in Field 01DC>. 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 Doc Code is invalid, SSPND 611 for renumbering.

    4. If the Tertiary Transaction Amount is incorrect, SSPND 630 for reinput.

    5. If all the information is correct as transcribed, SSPND 351 for research.

3.12.10.4.21.1  (01-01-2014)
Reject/Suspense Correction Procedures

  1. If you cannot determine the correct information through research, and the document was prepared by IRS, SSPND 343/630 for further research or for contact with the originator for information needed to correct the transaction/document(s). Correct all errors.

  2. If you cannot determine the correct information through research, and the document was NOT prepared by IRS, SSPND with Action Code 211 for correspondence with the taxpayer (or document originator) for information needed to correct the transaction/document(s). Correct all errors.

3.12.10.4.22  (01-01-2014)
Error Code 133–Primary Transaction Amount

  1. The fields displayed for Error Code 133 are as follows.

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

  2. The invalid conditions for Error Code 133 are:

    1. The Primary Transaction Amount is present and the Transaction Code is 400.

    2. The Primary Transaction Amount is not present and the Transaction Code is 740.

  3. The correction procedures for Error Code 133 are:

    1. Verify and correct coding and transcription errors.

    2. If the document is correct as transcribed, SSPND 351 for research.

    3. If you cannot determine the correct information through research, and the document was prepared by IRS, SSPND 343/630 for further research or for contact with the originator for information needed to correct the transaction/document(s). Correct all errors.

    4. If you cannot determine the correct information through research, and the document was NOT prepared by IRS, SSPND with Action Code 211 for correspondence with the taxpayer (or document originator) for information needed to correct the transaction/document(s). Correct all errors.

3.12.10.4.23  (01-01-2014)
Error Code 135–Secondary/Tertiary Transaction Code

  1. The fields displayed for Error Code 135 are as follows.

    AFD Field Name
    01STC Secondary Transaction Code
    01SA> Secondary Transaction Amount (C/Gen)
    01TTC Tertiary Transaction Code
    01TT> Tertiary Transaction Amount (C/Gen)

  2. The invalid conditions for Error Code 135 are:

    1. The Secondary Transaction Amount is present and the Secondary Transaction Code is not present; or,

    2. The Secondary Transaction Amount is not present and the Secondary Transaction Code is 200, 340, 360, or 772; or,

    3. The Secondary Transaction Code is 460, 472, or 570 and the Secondary Transaction Amount is present; or,

    4. The Tertiary Transaction Code is present and the Tertiary Transaction Amount is not present or the Tertiary Transaction Amount is present and the Tertiary Transaction Code is not present.

3.12.10.4.23.1  (01-01-2014)
Correction Procedures

  1. The correction procedures for Error Code 135 are as follows:

    1. Verify and correct coding and transcription errors.

    2. If the Secondary Transaction Code is other than 170, 180, 280, 460, 570 or 770 there must be a Secondary Transaction Amount present. Search the document for a Secondary Transaction Amount. If a Secondary Transaction Amount is found, the document must be reinput. SSPND 630 for reinput. If a Secondary Transaction Amount is not found, delete the data in Field 01STC.

    3. If the Secondary Transaction Code is not present when the Secondary Transaction Amount is present, or the Tertiary Transaction Code is not present when the Tertiary Transaction Amount is present, search the document for a valid Secondary and/or Tertiary Transaction Code. If one is found, enter in Field 01STC. If one cannot be found, SSPND 343/630 for further research or for contact with the originator for information needed.

    4. Secondary Transaction Codes 460, 472 and 570 are not valid with a Secondary Transaction Amount. Search the document for another valid Secondary Transaction Code. If one is found, enter in Field 01STC. If another Secondary Transaction Code cannot be found, SSPND 343/630 for further research or for contact with the originator for information needed.

    5. If a Tertiary Transaction Code is present and a Tertiary Transaction Amount is not present, search the document for a Tertiary Transaction Amount. If an amount is found, SSPND 630, for reinput. If an amount is not found, delete the Tertiary Transaction Code.

    6. If the Tertiary Transaction Code is not present when the Tertiary Transaction Amount is present, search the document for a valid Tertiary Transaction Code. If one is found, enter in Field 01TTC. If one cannot be found, SSPND 351 for research.

3.12.10.4.23.2  (01-01-2014)
Reject/Suspense Correction Procedures

  1. If you cannot determine the correct information through research, and the document was prepared by IRS, SSPND 343/630 for further research or for contact with originator for information needed to correct the transaction/document(s). Correct all errors.

  2. If you cannot determine the correct information through research, and the document was NOT prepared by IRS, SSPND with Action Code 211 for correspondence with the taxpayer (or document originator) for information needed to correct the transaction/document(s). Correct all errors.

3.12.10.4.24  (01-01-2014)
Error Code 137–Spouse Indicator

  1. The fields displayed for Error Code 137 are as follows.

    AFD Field Name
    01MFT MFT Code
    01SI Spouse Indicator
    01DC> Document Code (C/Gen)

  2. The invalid conditions for Error Code 137 are:

    1. For IMF, MFTs 30, 31, or 55, the Spouse Indicator is present and the Doc Code is other than 24; or

    2. For BMF, or IMF MFT 29, the Spouse Indicator is present.

  3. The correction procedures for Error Code 137 are:

    1. Verify and correct coding and transcription errors.

    2. If IMF and the Doc Code is correct and is other than 24, delete the Spouse Indicator In Field 01SI. If the Doc Code is incorrect, SSPND 611 to renumber.

    3. If BMF or IMF, MFT 29, delete the Spouse Indicator in Field 01S1.

3.12.10.4.25  (01-01-2014)
Error Code 139–Refund Bypass Indicator

  1. The fields displayed for Error Code 139 are as follows.

    AFD Field Name
    01MFT MFT Code
    01TC Primary Transaction Code
    01TTC Tertiary Transaction Code
    01BPI Bypass Indicator
    01DC> Document Code (C/Gen)

  2. The invalid conditions for Error Code 139 are:

    1. For IMF, MFTs 30, 31, or 55, or BMF, the Bypass Indicator is present and the doc code is not 24, 48, or 58; or,

    2. For IMF, MFTs 30, 31, or 55, the Bypass Indicator is present, the doc code is 24, 48, or 58 and the Primary Transaction Code is other than 660, 670, or 760, or the Tertiary Transaction Code, if present, is other than 660, 670, or 760; or,

    3. For BMF, the Bypass Indicator is present, the doc code is other than 24, 48, or 58 and the Primary Transaction Code is other than 650, 660, 670, or 760 or the Tertiary Transaction Code, if present, is other than 650, 660, 670, or 760.

  3. The correction procedures for Error Code 139 are:

    1. Verify and correct coding and transcription errors.

    2. If the Doc Code is not 24, 48, or 58, delete the entry in Field 01BPI.

    3. If the Primary/Tertiary Transaction Codes present are other than what is listed above, delete the entry in Field 01BPI.

3.12.10.4.26  (01-01-2014)
Error Code 141–Cross Reference Fields

  1. The fields displayed for Error Code 141 are as follows.

    AFD Field Name
    01XTN X-Reference TIN
    01XMT X-Reference MFT
    01XTP X-Reference Tax Period
    01DC> Document Code (C/Gen)

  2. The invalid conditions for Error Code 141 are as follows:

    1. One of the X-reference fields is present and the other X-reference fields are not present; or,

    2. All of the X-reference fields are present and the Doc Code is other than 24, 48, or 58.

  3. The correction procedures for Error Code 141 are:

    1. Verify and correct coding and transcription errors.

    2. If there are no errors, search for the other X-reference Field(s).

    3. If found, enter the information in the appropriate field(s).

    4. If not found, delete all X-reference information.

3.12.10.4.27  (01-01-2014)
Error Code 143–Multi-Split Remit Code

  1. The fields displayed for Error Code 143 are as follows.

    AFD Field Name
    01TC Primary Transaction Code
    01MSC Multi-split Remittance Code
    01DC> Document Code (C/Gen)

  2. The invalid conditions for Error Code 143 are as follows:

    1. Multi-split Remittance Code is present, the Doc Code is 17, 18, 19, 70, or 76, the Primary Transaction Code is 610, 640, 650, 660, 670, 680, 690 or 694, AND the Tertiary Transaction Code, if present, is other than 610, 640, 650, 660, 670, 680, 690 or 694.

    2. Multi-split Remittance Code is present, the Doc Code is 17, 18, 19, 70, or 76, AND the Primary Transaction Code is other than 610, 640, 650, 660, 670, 680, 690 or 694.

    3. Multi-split Remittance Code is present AND the Doc Code is other than 17, 18, 19, 70, or 76.

  3. The correction procedures for Error Code 143 are as follows:

    1. Verify and correct coding and transcription errors.

    2. If the Doc Code is other than 17, 18, 19, 70 or 76, or the Primary Transaction Code is other than 610, 640, 650, 660, 670, 680, 690 or 694, delete the entry in Field 01MSC.

3.12.10.4.28  (01-01-2014)
Error Code 145—Primary Transaction Code 670 (for Federal Payment Levy Program (FPLP))

  1. The fields displayed for Error Code 145 are as follows.

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

  2. The invalid conditions for Error Code 145 are as follows:

    1. Primary Transaction Code 670 is present and the Designated Payment Code is equal to 18 or 19.

    2. The Designated Payment Code is equal to 33, 34, or 35 and the Primary Transaction Code is other than 670, 671, or 672.

    3. The Designated Payment Code is 26 and the Primary Transaction Code is other than 670, 680, or 690.

  3. The correction procedures for Error Code 145 are:

    1. Verify and correct coding and transcription errors.

    2. FPLP payments should be made electronically through EFTPS. If there are no errors delete DPC 18 or 19 from Field 01DPC.

    3. DPCs 33, 34, and 35 all represent Offers in Compromise. The program requires that either a TC 670, 671, or 672 must be present if the DPCs are either 33, 34, or 35. If there are no other errors, delete the DPC 33, 34, or 35 from Field 01DPC.

    4. DPC 26 represents Criminal Restitution Payments. The program requires that either a TC 670, 680, or 690 must be present if the DPC is 26. If there are no other errors, delete DPC 26 from Field 01DPC.

3.12.10.4.29  (01-01-2014)
Error Code 147—Designated Payment Code (DPC) 47, 48, 49, 50 or 51

  1. The fields displayed for Error Code 147 are as follows.

    AFD Field Name
    01TXP Tax Period
    01MFT MFT Code
    01TC Primary Transaction Code
    01TA> Primary Transaction Amount (C/Gen)
    01STC Secondary Transaction Code
    01SA> Secondary Transaction Amount (C/Gen)
    01DPC Designated Payment Code

  2. The invalid conditions for Error Code 147 are:

    1. DPC 47, 48, 49, 50 or 51 is present and MFT is other than 55 if IMF or 13 if BMF; or Tax Period is other than YYYY01 if IMF or YYYY12 if BMF; or Primary TC is other than 694 and Secondary TC is other than 360.

    2. DPC 47 is present and the Primary Transaction Amount and the Secondary Transaction Amount is not equal to $43.00.

    3. DPC 48 is present and the Primary Transaction Amount and the Secondary Transaction Amount is not equal to $43.00.

    4. DPC 49 is present and the Primary Transaction Amount and the Secondary Transaction Amount is not equal to $52.00.

    5. DPC 50 is present and the Primary Transaction Amount and the Secondary Transaction Amount is not equal to $120.00.

    6. DPC 51 is present and the Primary Transaction Amount and the Secondary Transaction Amount is not equal to $50.00.

  3. The correction procedures for Error Code 147 are:

    1. Verify and correct coding and transcription errors.

    2. For installment agreement user fee records, Designated Payment Code (DPC) 49, 50 or 51 must be present. DPC 49 is for a new Direct Debit Installment Agreement (DDIA) and the fee is $52. DPC 50 is for a new agreement and the fee is $120. DPC 51 is for a reinstated agreement and the fee is $50.

    3. If DPC 49, 50 or 51 is present, the Tax Period must be YYYY01 if IMF or YYYY12 if BMF. The MFT must be 55 if IMF or 13 if BMF.

    4. If DPC 49, 50 or 51 is present, the Primary Transaction Code must be 694 and the Secondary Transaction Code must be 360. The primary and secondary money amounts must be the same.

    5. If the amount is not the same as one of the User Fee amounts, SSPND 630 to Rejects for re-input.

3.12.10.4.29.1  (01-01-2014)
Reject/Suspense Correction Procedures

  1. Research RTR for an indication for where to apply the payment. If no indication on RTR, then check BMFOLI/IMFOLI for any outstanding balances. See IRM 3.12.10.2.5.

    1. If outstanding balance is found, then remove the DPC code and apply that payment as a TC 670 to that account.

    2. If not found, apply the payment to Unidentified.

3.12.10.4.30  (01-01-2014)
Error Code 149—Refund Schedule Number (RSN)

  1. The fields displayed for Error Code 149 are as follows.

    AFD Field Name
    01TC Primary Transaction Code
    01RSN Refund Schedule Number
    01BH> Block Header Indicator (C/Gen)

  2. The invalid conditions for Error Code 149 are:

    1. Refund Schedule Number is present when the Transaction Code is 840 and the Blocking Series is 93X.

    2. Refund Schedule Number is present and not zero (0) when the Transaction Code is 840 and the Blocking Series is 550-554, 90X or 92X.

    3. Refund Schedule Number is present and not valid when the Transaction Code is 840 and the Blocking Series is other than those listed in a. or b. above.

3.12.10.4.30.1  (01-01-2014)
Correction Procedures

  1. Verify and correct coding and transcription errors. The Refund Schedule Number (RSN) can be either zero (0) or a 10-digit or 14-digit number. The RSN is alphanumeric.

  2. If the Blocking Series is 93X, SSPND 611 for renumbering. Blocking Series 93X is invalid when the Transaction Code is 840.

  3. If the Blocking Series is 550-554, 90X or 92X, a zero (0) must be present in Field 01RSN. Delete the invalid data in Field 01RSN and enter a zero (0).

  4. 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" .

    Example:

    "MR" may be used to define a "Manual Refund" .

  5. 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" .

    Example:

    "MRMR" may be used to define a "Manual Refund" .

  6. If the RSN is not present on the document or is invalid, SSPND 343/630 to Accounting Operations.

    Note:

    If Accounting Operations did not initiate the refund, SSPND 343/630 and route to the originator.

3.12.10.4.31  (01-01-2014)
Error Code 151—TIN Type Indicator (TTI)

  1. The fields displayed for Error Code 151 are as follows:

    01NC Name Control
    01TIN Taxpayer Identification Number
    01TXP Tax Period
    01MFT MFT Code
    01XMT Cross Referenced (X-ref) MFT Code
    01PN Plan Number
    01TTI TIN Type Indicator
    01TTX Cross Referenced (X-ref) TIN Type Indicator

3.12.10.4.31.1  (01-01-2014)
Invalid Conditions---IMF Records

  1. The Error Code 151 is set to "error" if any of the following conditions exist for IMF records:

    1. The Primary TIN Type of the Primary TIN is not "0" (zero);

    2. The X-ref (Cross-reference) TIN Type Indicator is not "0" (zero);

    3. The Document Code is "24" or "48" or "58" , and the X-ref TIN Type is not "0" (zero).

3.12.10.4.31.2  (01-01-2014)
Invalid Conditions---BMF Records

  1. The MFT Code is either "51" or "52" , and the Primary TIN Type Indicator is not "0" (zero).

  2. The MFT Code is either 13, 17, 58, 63, 76, or 78, and the Primary TIN Type Indicator is not "0" (zero) or "2" .

  3. The x-ref MFT is either 13, 17, 58, 63, 76, or 78, and the Primary TIN Type Indicator is not "0" (zero) or "2" .

  4. The Document Code is NOT"24" or "48" or "58" , the X-ref TIN Type is BMF, and either of the following cases exists:

    1. Case 1: The X-ref MFT Code is "51" or "52" , and the X-ref TIN Type is not "0" (zero); OR,

    2. Case 2: The X-ref MFT Code is either 13, 17, 58, 63, 76, or 78, and the X-ref TIN Type is not "0" (zero) or"2" ; OR,

    3. Case 3: The X-ref MFT Code is either 01 through 12, or 14 through 16, 33, 34, 36, 37, 40, 44, 46, 49, 50, 60, 61, 62, 64, 67, 74, 75, 76, 77, 84, 85 or 86 and the X-ref TIN Type is not "2" ; or,

    4. Case 4: The X-ref MFT Code is any other and the Primary TIN Type Indicator is not "2" .

3.12.10.4.31.3  (01-01-2014)
Correction Procedures

  1. Verify and correct coding and transcription errors.

  2. The Indicator is a one-digit position field. Valid entries are "0" (zero) or "2" .

  3. BMF documents may contain either an SSN or EIN.

    • The TIN Type Indicator for MFTs 51 and 52 must always be "0" (zero).

    • MFT 13, 17, 58, 63, 76, or 78 with a TIN–Type Indicator is not "0" or "2" .

    • All other BMF MFTs will contain a "2" .

  4. Compare Field 01TIN with the document or archive record to determine whether the TIN is an EIN or an SSN.

    If ... Then ...
    Field 01TIN contains an EIN, the first two digits must be other than: 00, 07–09, 17–19, 28–29, 49, or 89.
    Field 01TIN contains an SSN, the valid ranges for the first three digits are 001–899.
    Field 01TIN contains an ITIN, the valid ranges for the first 3 digits are 900-999; and the 4th and 5th digits must be 70 through 80.
    Field 01TIN contains an IRS temporary assigned SSN (900–999), the 4th and 5th digits must contain a valid campus file location code. The valid file location codes are 07, 08, 09, 17, 18, 19, 28, 29, 49, 66, and 89.

  5. If entry in Field 01TIN contains an EIN, but the TIN Type (and/or TIN format) is determined to be an SSN, correct Field 01TTI by changing the "2" to "0" (zero).

  6. If entry in Field 01TIN contains an SSN, but the TIN Type (and/or TIN format) is determined to be an EIN, correct Field 01TTI by changing the "0" (zero) to "2" .

3.12.10.4.32  (01-01-2014)
Error Code 153---Trace ID Correction

  1. The fields displayed for Error Code 153 are as follows.

    AFD Field Title
    CL Clear Code
    01TID Trace ID Number
    01TSN Transaction Sequence Number
    01TXP Tax Period
    01MFT MFT Code
    01DC> Document Code C/Gen (non-correctable)
    01TDT Transaction Date
    01TC Primary Transaction Code
    01TA> Primary Transaction Amount C/Gen (non-correctable)

3.12.10.4.32.1  (01-01-2014)
Invalid Conditions

  1. The Transaction Date is not greater than 20080101.

  2. The Primary (Trans-Pre-Journalized (PJ) Amount is equal to zero.

  3. The Trace ID field contains all zeroes or is blank.

  4. The Trace ID field segments are not numeric or are out of the established range of values.

  5. The Site ID (Positions 1 and 2) is not numeric and cannot be all zeros.

  6. The System ID (Positions 3 and 4) is other than 01, 02, 05, 10, 12, 15, 20, 25, 30, 35, 40, 45, 50, or 55.

  7. The Julian Date (Positions 5 through 11) is either of the following:

    1. Not greater than 2008001.

    2. A future date.

    3. Out of range of 001 through 365 (non-leap year).

    4. Out of range of 001 through 366 (Leap Year Check).

  8. The Deposit Ticket Sequence Number (Positions 12 through 14) must be numeric and not zeros.

  9. The Transaction Sequence Number (Positions 15 through 20) must be numeric and not zeros.

3.12.10.4.32.2  (01-01-2014)
Correction Procedures

  1. CAUTION: If you are NOT correcting the Trace ID information for this record, see IRM 3.12.10.6.11 for the appropriate Error Code 153 correction procedures for Name Line 1 (Forms 1040-C (MFT 30; Tax Class 2; Doc Code 18 or Doc Code 61) or Form 1040-ES (MFT 30; Tax Class 2; Doc Code 20). That Error Code 153 occurs for Form 1040-C or Form 1040-ES when the Name Line 1 does not contain an ampersand (&) when Spouse SSN is present; or there is an ampersand in Name Line 1 when Spouse SSN is not present.

  2. Correct any transcription errors.

  3. If Field TDT (Transaction Date) is earlier than 20080101, enter a "C" in the Clear Code field.

  4. If the Primary Transaction Amount (Field 01TA>) equals zero, enter a "C" in the Clear Code field.

  5. If Field 01TID (Trace ID) is blank or contains all zeroes, follow the steps below:

    1. Compare Field TID against the Trace ID field ("Remarks" box, lower left -hand corner) on the Form 813 (Document Register) and correct Field 01TID on the Error Resolution System (ERS) display screen, if it is different.

    2. If the "Remarks" section (Form 813) is blank, research the Trace ID number through Research Transaction Research (RTR), if it cannot be found on the form or attachments.

    3. Enter the Document Locator Number (DLN) from the Form 813 (or deposit ticket) into the DLN box on the RTR screen. (The Trace ID number should appear on the (RTR) screen.)

      Exception:

      For electronic payments, the document shown on the screen may be the debit voucher for a single payment. If so, use the DLN for that voucher to research the Trace ID. This may be the DLN used for researching electronic records, as opposed to the DLN located on the Deposit Ticket (Form 813), which is used for paper forms research.

    4. Enter the Trace ID number (shown on the RTR screen) into Field 01TID.

      Note:

      Enter only the first 14 digits of the 20-digit Trace ID number into Field 01TID.

  6. If additional information is required to narrow your research options through RTR, enter any of the following items (if needed):

    • deposit date

    • transaction date

    • transaction code

    • money amount

    • tax period

    • MFT

    • Block DLN

    • TIN

    • Routing Number

    • Name Control

    • Batch Number

    • Site Code

      Caution:

      Use only the information needed to narrow your search.

  7. Enter the Trace ID number shown on the RTR screen into Field 01TID.

    Note:

    See IRM 3.5.10.7.1 (in IRM 3.5.10, Remittance Transaction Research) for research criteria and/or instructions for using the Remittance Transaction Research (RTR) System.

  8. If the Field 01TID is present, but the Field 01TSN (Transaction Sequence Number) is blank, or contains all zeroes:

    1. Research RTR as described in IRM 3.12.10.4.32.2:(4) through IRM 3.12.10.32.2:(6), above.

    2. Enter the sequence number (from the Form 813) for the appropriate payment (or debit voucher) on the RTR screen.

    3. If additional information is needed, follow instructions as shown in IRM 3.12.10.4.32.2:(5) above to narrow your search (if multiple payments or options are shown).

    4. Enter the last 6 digits (of the 20-digit Trace ID number) into Field 01TSN.

    5. If multiple Transaction Sequence Numbers are missing for other payments within the same Form 813 (deposit ticket), repeat above steps, using the appropriate sequence numbers corresponding to those payments requiring ID research.

      Caution:

      No two (2) payments within the same block (or deposit ticket) will have the same TSN.

  9. IMPORTANT: Forms 12857, Refund Transfer Posting Vouchers, are often used to process manual refunds (TC 840), which are NOT assigned Trace ID numbers. If this is the case, enter a "C" ) in the Clear Code field.

    Caution:

    No two (2) payments within the same block (or deposit ticket) will have the same TSN.

  10. If there are any payment transactions for Document Codes 24, 48, and/or 58, these may be manual deposit payments which were processed either on Form 2424 (Account Adjustment Voucher), Form 3809 (Miscellaneous Adjustment Voucher, OR Form 8758 (Excess Collections File Addition). If so, do as follows:

    1. Correct any transcription errors.

      Note:

      For Form 2424 and/or Form 3809, the Trace ID Number might be located in the "Explanation" portion of the lower left-hand corner of either form. For Form 8758, the Trace ID number might be contained in Item 21 in the center of that form.

    2. If the Trace ID number cannot be found, and there are no entries in either Field 01TID or Field 01TSN, follow instructions for RTR research in IRM 3.12.10.4.32.2:(4) through IRM 3.12.10.32.2:(6), above.

    3. If the Trace ID is found through RTR, enter the Trace ID and TSN numbers in Field 01TID and Field 01TSN, respectively.

      Reminder:

      The Trace ID number contains 20 digits. Enter the first 14 digits in Field 01TID and the last 6 digits in Field 01TSN.

    4. If a Trace ID cannot be found through RTR, research IDRS, using either CC BMFOL or CC IMFOL, to determine whether a Trace ID was assigned.

    5. If the Trace ID is found through CC BMFOL or CC IMFOL, enter the number(s) in Field 01TID and Field 01TSN, respectively.

    6. If no new information is found, enter a "C" in the Clear Code Field.

      Note:

      IMPORTANT: A Trace ID of all zeroes may be valid for all payment transactions for Document Codes 24, 48, and/or 58.

  11. Process Form 3245, Posting Voucher---Refund Cancellation or Repayment as follows:

    1. Correct transcription errors.

    2. The "Trace ID Number" box is located in the lower left-hand corner of the Form 3245. If that box is blank, and there are no entries in either Field 01TID or Field 01TSN, follow instructions for RTR research in IRM 3.12.10.4.32.2:(4) through IRM 3.12.10.32.2:(6), above.

    3. If Trace ID is found, enter the Trace ID and TSN numbers in Field 01TID and/or Field 01TSN, respectively.

      Reminder:

      The Trace ID number contains 20 digits. Enter the first 14 digits in Field 01TID, and the last 6 digits in Field 01TSN.

    4. If Trace ID cannot be found through RTR, research IDRS, using either CC BMFOL or CC IMFOL, to determine whether a Trace ID was assigned.

    5. If the Trace ID is found through CC BMFOL or CC IMFOL, enter the number(s) in Field 01TID and/or Field 01TSN, respectively.

    6. If no new information is found, enter a "C" in the Clear Code Field.

    Note:

    Form 3245 is the only form (processed as Doc Code 45) used in payment processing transactions requiring Trace ID numbers. The other forms, listed under IRM 3.12.10.1.2, "Documents Processed as Revenue Receipts" , pertain to refund processing or refund information.

  12. If there are any Deposit Tickets (DTs) or Debit Vouchers (DVs) with any of the following transaction codes (TCs) displaying all zeroes within the Trace ID: 610, 611, 612, 620, 621, 622, 640, 641, 642, 650, 651, 652, 660, 661, 662, 670, 671, 672, 680, 681, 682, 690, 691, 692, 694, 695, 720, 721, 722, and 740, correct as follows:

    Note:

    Transaction amounts of all zeroes are NOT permitted for these transaction codes.

    1. Compare the information displayed on the (ERS) screen against the DT/DV and correct any transcription errors.

    2. If, after checking this information, there are still all zeroes, perform research (RTR) to obtain the transaction amount(s) and the payment (Trace ID) number(s).

    3. If additional information is required for research, enter as appropriate (i.e., deposit date, transaction date, transaction code, money amount, tax period, MFT, block DLN, TIN, Routing Number, Name Control, Batch Number, Site Code, etc.).

    4. Accept whatever information is found through research.

    5. If no new information is found, enter a Clear Code ("CL" ).

  13. If the Trace ID has failed validation (GMF) for any of the following transaction codes, research, following steps provided in (13) below.

    Item
    Transaction Codes
    Transaction Types
    a. 678 679   Treasury Bond Credits
    b. 700 701 702 Doc. Code 24 or 58 Manual Credit/Debits
    c. 710 712   Doc. Code 48/58 Overpayment Transfers *
    d. 730 731 732 Interest Transfers *
    e. 760 762   Substantiated Credit Allowances
    f. 800 802   Withholding Credit *
    g. 820 821 822 Doc. Code 24/58 Manual Transfers
    h. 824     Doc. Code 24/58 Overpayment Credit Transfers
    i 830 832   Doc. Code 48 Overpayment Credit Elect Transfer
    j. 850 851 852 Overpayment Interest Transfer *
    k. 890 892   Doc. Code 24 Manual Transfer of Overpayment Credits
    l. 790 792   IMF Overpayment Transfers

    Note:

    A Trace ID of all zeroes may be valid for records with these Doc Codes.

  14. Perform research through RTR.

    1. If found through research, enter the Trace numbers in Field 01TID and/or Field 01TSN.

      Reminder:

      Enter only the first 14 digits of the 20-digit Trace ID number into Field 01TID and the last 6 digits in Field 01TSN.

    2. If additional information is required, enter as appropriate (i.e., deposit date, transaction date, transaction code, money amount, tax period, MFT, block DLN, TIN, Routing Number, Name Control, Batch Number, Site Code, etc.).

      Caution:

      Use only the information needed to narrow the search.

    3. Accept whatever information is found through research.

    4. If no new information is found through research, enter a "C" in the Clear Code Field.

    5. If needed, refer also to instructions contained in IRM 3.5.10, Remittance Transaction Research (RTR) System, in IRM 3.5, Accounts Services.

  15. IMPORTANT: Entering a "C" in the Clear Code Field enables the system to clear the record from ERS and allow the GMF (Generalized Mainline Framework) programs to accept the record in the event either of the following scenarios should occur:

    1. ERS has been unable to obtain a Trace ID after performing research.

    2. Research has provided no evidence that a Trace ID was assigned.

    3. The Trace ID is numeric, but has failed (GMF) validation, ERS is unable to correct this field, and was unable through research to perfect or locate a valid Trace ID number.

      Note:

      For additional information regarding the use of the Clear Code, see IRM 3.12.10.10.1.9 and IRM 3.12.10.4.1.

3.12.10.4.33  (01-01-2014)
Error Code 999–End of Period Reformat

  1. The field displayed for Error Code 999 is as follows:

    AFD Field Name
    01TXP Tax Period

  2. The invalid condition for Error Code 999 is: all returns that are in Error/Reject Status at the end of the 2012 processing year will contain the End of Period Reformat Indicator.

    Note:

    Error Code 999 is computer generated only during the end-of-year reformat process, indicating the identification number of a consistency error in the Work Record. This also indicates that either a validity or consistency error existed on the prior year Work Record.

  3. The correction procedure for Error Code 999 is: Go to the bottom of the screen and transmit. The system will revalidate the record and set validity and error codes based on the 2013 processing year (list new processing year) programs.

3.12.10.5  (01-01-2014)
Form 1040-ES and Form 1040-C Section Overview

  1. This subsection provides the procedures for correcting the following:

    1. Form 1040-ES, Estimated Tax for Individuals; and,

    2. Form 1040-C, U.S. Departing Alien Income Tax Returns.

  2. Document Perfection tax examiners applying these instructions must ensure correct procedures were followed per the following IRMs:

    1. IRM 3.11.10, Returns and Documents Analysis - Revenue Receipts;

    2. IRM 3.24.10, ISRP System - Revenue Receipts;

    3. IRM 3.12.37, Error Resolution---IMF General Instructions; and,

    4. IRM 3.12.38, Error Resolution---BMF General Instructions.

  3. The records for Form 1040-ES and Form 1040-C consist of one section.


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