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Part 3. Submission Processing

Chapter 12. Error Resolution

Section 10. Revenue Receipts (Cont. 3)

3.12.10  Revenue Receipts (Cont. 3)

3.12.10.5 
Form 1040-ES and Form 1040-C Section Overview

3.12.10.5.3  (01-01-2012)
Field 01TIN—Primary SSN

  1. This is a nine position field that must be present.

    1. This field is invalid if it is not all numeric or is not validated by the NAP.

  2. Correct Field 01TIN using the following procedures:

    1. Compare Field 01TIN with the SSN on the document or archive record. Correct any coding and transcription errors. If there are no errors, transmit the screen.

    2. If 01TIN is correct as transcribed or missing search the document for another (presumed valid) SSN.

    3. If an SSN cannot be located on the document, research using CCs NAMEI and NAMES.

      Caution:

      Do not use the secondary SSN, if present, as the primary SSN unless you can determine that the primary and secondary SSNs are transposed.

    4. If the document is a Form 1041-ES with an SSN or a Form 1040-ES with an EIN, research for the correct TIN. If found, enter in Field 01TIN and leave a working trail. If not found, SSPND 320.

    5. After research, if a valid SSN cannot be found, SSPND 320.

      Note:

      When the document is returned from Entity and the SSN has been changed, correct Field 01TIN. If Check Digits are in Field 01NC, enter the Name Control.

    6. If the SSN is for a Decedent (DECD) or divorced taxpayers, do the following:

      If ... Then ...
      the primary taxpayer died prior to the year of the Form 1040-ES or the name is crossed off the voucher due to divorce, delete the name, the primary SSN and the Check Digits; enter the document as long entity using the spouse's data
      If the spouse died prior to the year of Form 1040-ES, or the name is crossed off the voucher due to divorce, delete the spouse name and secondary SSN; enter as partial entity. If the spouse died in the year of the Form 1040-ES, IRM 3.12.10.5.6.1

      Note:

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

3.12.10.5.4  (01-01-2012)
Field 01SS—Spouse SSN

  1. This is a nine position field that may be present.

    1. This field must be numeric or blank.

    2. It cannot contain all zeros (0) or all nines (9).

  2. Correct Field 01SS using the following procedures:

    1. Verify and correct transcription errors.

    2. The valid range of the first three digits is 001-899.

    3. If an ITIN or IRSN, the first digit must be 9 and the 4th and 5th position must be 07, 08, 09, 17, 18, 19, 28, 29, 49, 66, 70 through 80, or 89.

    4. If a valid spouse's SSN is not available on the document, delete the data in 01SS.

      Caution:

      Do not assume any other SSN to be valid data for this field.

3.12.10.5.5  (01-01-2012)
Field 01TXP—Tax Period Ending

  1. This is a six position field that must be present.

    1. Field 01TXP must be numeric.

    2. The Tax Period must be in YYYYMM format. The first four positions represent the year and the last two positions represent the month in which the taxable year ended.

    3. If the tax period is not present during transcription, the programmed calendar tax period (current year minus one) is computer generated into Field 01TXP up to and including the first Saturday in March. Beginning the next day, Sunday, the generated tax period will be changed to the current year.

    4. This field is invalid if the Tax Period is more than three months prior to the current processing month or greater than one year on initial input.

  2. Correct Field 01TXP using the following procedures:

    1. Verify and correct coding and transcription errors.

    2. If the tax period is for an invalid past or future period, SSPND 611 for renumbering.

3.12.10.5.5.1  (01-01-2012)
Reject/Suspense Correction Procedures

  1. For past period Form 1040-ES, renumber the invalid items as Doc Code 17 with Transaction Code 670.

  2. For past period 1040-C:

    1. If a remit document, prepare Form 3244, Payment Posting Voucher. After the remittance is removed and posted via Form 3244, cancel the DLN on the return. Attach Form 1040-C to the back of Form 3244. Process the Form 3244 as Doc Code 17, Transaction Code 670.

    2. If the document is non-remit, cancel the DLN and route Form 1040-C to files.

  3. For a future period, research via IDRS for a valid tax period. If a valid tax period cannot be determined, correspond with the taxpayer for clarification.

3.12.10.5.6  (01-01-2012)
Field 01NL1—Name Line 1

  1. This is a thirty–five position field that may be present.

    1. When the record has been entered as a partial or long entity, Name Line 1 must contain data.

    2. The valid characters are alpha, ampersand (&), hyphen (-), lozenge (<) or blanks.

3.12.10.5.6.1  (01-01-2012)
Correction Procedures for Field 01NL1

  1. If Name Line 1 is invalid or missing, correct by adding or deleting data as necessary, so that the data remaining in the field contains all valid characters and the number of characters (including spaces) does not exceed 35.

  2. If the information exceeds 35 characters, including spaces, change the information in the following order:

    1. Use initials only for second given names.

    2. Delete second initial of secondary taxpayer if necessary.

    3. Delete second initial of primary taxpayer if necessary.

    4. Use initial only for secondary taxpayer's first name.

    5. Use initial only for primary taxpayer's first name.

    6. Use initials only for primary and secondary taxpayers' first names if the total number of characters, including spaces, exceeds 35. For example, if the names on the return are Chester Burnett Morganfieldman and Wilma Thorntonharp-Morganfieldman, enter Name Line 1 as "C < Morganfieldman < & W Thorntonharp" .

    7. Place an open lozenge (<) immediately before the first letter of the taxpayer's last name. If a taxpayer's last name is followed by suffix(es), place a closed lozenge (>) immediately after the last letter of the taxpayer's last name.

  3. If the Name Line 1 information on the document is illegible and you cannot use short entity coding, research for a valid name. If IDRS is not available, suspend (SSPND) with Action Code 351.

  4. For deceased (DECD) taxpayers:

    1. If the taxpayer died during the current year, enter DECD as a suffix after the taxpayer's given name on a joint caption voucher. Enter DECD after the surname if a taxpayer filing a single caption voucher. Enter the name of the legal representative, if present, on second name line and into Field 01NL2.

    2. If the taxpayer died in a previous year on a joint voucher, delete the deceased taxpayer's name and SSN. Enter spouse's name as long entity.

    3. If the taxpayer died in a previous year on a single voucher, SSPND 611 for renumbering to a Form 1041-ES.

3.12.10.5.7  (01-01-2012)
Field 01NL2–Name Line 2

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

    1. When a record is partial or long entity, name line 2 may be present.

    2. The valid characters are alpha, numeric, ampersand (&), hyphen (-), percent (%), slash (/), or blank.

  2. Correct Field 01LN2 using the following procedures:

    1. If Name Line 2 is invalid, or missing and should be present, correct by adding or deleting as necessary so the field contains only valid characters and the number of characters is 35 or less, including spaces.

    2. If necessary, reduce the number of characters by abbreviation.

  3. For Automated Collection Investigation (ACI (Area Office 98)), this field will show the street address.

3.12.10.5.8  (01-01-2012)
Field 01TDT—Transaction Date

  1. This is an eight position field that must be present.

    1. Field 01TDT must be numeric.

    2. The transaction date is entered in YYYYMMDD format. The first four digits (YYYY equals year) must be 1954–2053. The next two digits (MM equals month) must be 01–12. The last two digits (DD equals day) must be 01–31.

  2. Correct Field 01TDT using the following procedures:

    1. Verify and correct coding and transcription errors.

    2. If the date was transcribed correctly as shown on the document and the document has an invalid transaction date, or no transaction date, determine the original DLN Julian Date and enter the date in Field 01TDT.

    3. If a document has multiple stamped dates, enter the earliest stamped date in Field 01TDT.

3.12.10.5.9  (01-01-2012)
Field 01ADD—Street Address

  1. This is a thirty–five position field that may be present.

    1. When a record is intermediate or long entity, street address may be present.

    2. If present, the valid characters are alpha, numeric, hyphen (-), slash (/), or blank.

  2. Correct Field 01ADD using the following procedures:

    1. Verify and correct transcription errors.

    2. If a Street Address is invalid or missing and should be present, correct by adding or deleting as necessary so the field contains only valid characters and the number of characters is 35 or less, including spaces. Abbreviate fractions such as one-half to 1/2. Omit the (#) sign, the abbreviation No., or the word NUMBER, if it appears as a prefix to a house, street, route, or P.O. Box.

    3. When the Street Address includes both a Street Address and a P.O. Box, enter the Street Address in Field 01NL2 and the P.O. Box in Field 01ADD.

    4. When the Street Address exceeds 35 characters and all of the Street Address is necessary, correct as long entity and continue Street Address in Field 01NL2.

    5. If the return appears to be Military Personnel and a 5 digit APO/FPO number appears on the Street Address line, delete it and enter the 5 digit as a ZIP code in Field 01ZIP. Major City Codes are not to be used with APO/FPO addresses. If present, enter APO/FPO preceding the city in Field 01C/S.

    6. If the Street Address is not available on the return or through IDRS research, process the return with "IRS" in Field 01ADD and your campus' City, State and unique ZIP Code in the appropriate fields. See the table below.

      Campus 01C/S 01ZIP
      Andover Andover/MA 05501
      Atlanta Atlanta/GA 39901
      Austin Austin/TX 73301
      Cincinnati Cincinnati/OH 45999
      Fresno Fresno/CA 93888
      Kansas City Kansas City/MO 64999
      Ogden Ogden/UT 84201
      Philadelphia Philadelphia/PA 19255

    7. Form 1040-ES with a foreign address may be entered as short entity when it is not being processed at AUSPC. It is not necessary to route the document to AUSPC. Any required entity change may be input with TC 013.

      Exception:

      File Location Codes 20, 21, 66 and 98. IRM 3.12.10.5.10.1

3.12.10.5.10  (01-01-2012)
Field 01C/S—City/State or Major City Code

  1. This is a thirty–five position field that may be present.

    1. When a record has been entered intermediate or long entity, Field 01C/S must contain data.

    2. If a foreign address, and the document is not being processed at AUSPC, IRM 3.12.10.5.9

  2. Correct Field 01C/S using the following procedures:

    1. Verify and correct transcription errors.

    2. If Field 01C/S is invalid or missing, take the necessary corrective action so that the data remaining in the field are all valid characters, and the number of characters is 25 or less including spaces.

    3. This field may contain the actual city and state or a Major City Code (MCC).

      Note:

      A Major City Code is a combination of two (2) alpha characters with no intervening blanks and with no other characters in the City/State field either preceding or following the code.

    4. If a Major City Code is present but invalid, enter the City/State data in Field 01C/S.

      Note:

      When other than a Major City Code is present in Field 01C/S the valid characters are alpha, slash (/) period (.) or blank. If a slash (/) is present, it must be preceded by at least three (3) valid characters and must be followed by two (2) alpha characters.

    5. If a Major City Code is present and the Street Address, Field 01ADD, is blank, enter the Street Address data from the document.

3.12.10.5.10.1  (01-01-2012)
Foreign/International Address (AUSPC)

  1. If a foreign address, and the document is not being processed at AUSPC, IRM 3.12.10.5.9 if the Form 1040-ES can be processed as short entity.

  2. A foreign address can appear on Form 1040-ES only if the document is in File Location Codes 20, 21, 98 or 66. Refer to IRM 3.12.37 (Error Resolution - IMF General Instructions) or IRM 3.12.38 (Error Resolution - BMF General Instructions) for additional instructions on foreign addresses. The File Location Codes (FLCs) used for foreign addresses are identified as follows:

    1. 20 - IMF International

    2. 21 - IMF U. S. Possessions

    3. 66 - Puerto Rico

    4. 98 - Foreign Operations/International

  3. File Location Codes 21 and 66 are for all U.S. possessions. The following are U.S. possessions:

    • American Samoa (includes Tutuila Is).

    • Baker Island.

    • Federated States of Micronesia.

    • Guam.

    • Howland Island.

    • Jarvis Island.

    • Johnston Island.

    • Kingman Reef.

    • Marshall Islands.

    • Midway Islands.

    • Northern Mariana Islands.

    • Palau Islands.

    • Palmyra.

    • Phoenix Islands (includes Canton Is).

    • Puerto Rico.

    • U.S. Virgin Islands.

    • Wake Island.

  4. The following are valid State abbreviations for U.S. possessions in File Location Codes 21 and 66.

    • AS—American Samoa

    • FM—Federated States of Micronesia

    • GU—Guam

    • MH—Marshall Islands

    • MP—Northern Mariana Islands

    • PR—Puerto Rico

    • PW—Palau Islands

    • VI—U.S. Virgin Islands

  5. The entity fields for File Location Codes 21 and 66 Form 1040-ES are the same as domestic entity for those possessions with a State abbreviation. For possessions without a State abbreviation, the format is as follows.

    1. 01NL2—enter the street address

    2. 01ADD—enter the city, province (if present), foreign postal code (if present). If not enough room, DO NOT delete foreign postal code. See IMF Foreign Address Job Aid 2513-006 for instructions on shortening foreign addresses.

    3. 01C/S—Enter the possession name (Midway Islands).

      Note:

      Do not abbreviate unless absolutely necessary due to lack of space; then, abbreviate the least important word. (e.g., Midway).

    4. 01ZIP—enter U.S. ZIP Codes only. Foreign postal codes are entered in Field 01ADD.

      Note:

      The five-digit ZIP Codes for U.S. possessions are considered U.S. ZIP Codes; thus, File Location Codes 21 and 66 ZIP Codes will be entered in Field 01ZIP.

  6. All other foreign countries must be in File Location Codes 20 and 98 (Canada, Mexico, Italy, etc.).

  7. Never suspend to renumber a Form 1040-ES to File Location 20, 21, 66, or 98 if the change in district is the only reason. Delete the fields after 01NL1 (keep partial entity). If there is another reason to suspend (such as a change in tax class or doc code), then have renumbering also change the district (e.g., renumber from 28117 to 98217).

  8. To establish an account with a foreign address, refer to IRM 2.4, IDRS Terminal Input.

3.12.10.5.11  (01-01-2012)
Field 01ZIP—ZIP Code

  1. This is a twelve position field that may be present. This field must be numeric characters of 0–9.

  2. Correct Field 01ZIP using the following procedures:

    1. Verify and correct transcription errors.

    2. If a valid ZIP Code is not available from the return or attachments, refer to IDRS research, or Document 7475 for a valid ZIP Code.

    3. If only the first three digits of the ZIP Code can be determined, enter "01" for the fourth and fifth digits.

3.12.10.5.12  (01-01-2012)
Field 01MSC—Multiple Split Remittance Code

  1. This is a one position field that may be present. The valid entries are M, S, or blank.

  2. Correct Field 01MSC using the following procedures.

    1. Verify and correct coding and transcription errors.

    2. If Field 01MSC was coded incorrectly and you can determine the correct code, enter the code on the register and in the upper left hand corner of the document as follows:

      M—Multiple payments.
      S—Split payments.
      Blank—if a code should not be present.

    3. When multiple codes ("M" and "S" ) are present, enter "S" in Field 01MSC.

    4. If you cannot determine the correct code, delete the information in that field.

3.12.10.5.13  (01-01-2012)
Field 01CCC—Computer Condition Code

  1. This is a ten position field that may be present.

    1. The field must contain X or blank.

    2. X—Indicates that an account is not present at Master File; or there is a mismatch of the Name Control at Master File; or there is no match on the DM-1 file.

  2. Correct Field 01CCC using the following procedures: If this field contains an invalid entry, delete the data in Field 01CCC.

3.12.10.5.14  (01-01-2012)
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 3.12.10.3.31:(6) 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.

    Note:

    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 3.5.10.7.1 in IRM 3.5.10, Accounts Services - Remittance Transaction Research (RTR) System.

3.12.10.5.15  (01-01-2012)
Field 01TSN---Transaction Sequence Number

  1. This is a 6-position field. The last six (6) digits (of the 20-digit Trace ID number) are a unique sequence number for each individual payment transaction within the Deposit Ticket (DT) or Debit Voucher (DV).

    Note:

    No two payments within a single deposit ticket or debit voucher will have the same Transaction Sequence Number.

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

  3. 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.

  4. 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.

3.12.10.5.16  (01-01-2012)
Field 01TA>—Remittance Amount (C/Gen)

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

  2. This field contains the amount of money received with the document. This field is used to balance the document to the block header.

3.12.10.5.17  (01-01-2012)
Field 01FSC>—Filing Status Code (C/Gen)

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

  2. The Filing Status Code identifies the filing status associated with the document.

    • 0 — Single.

    • 7 — Joint.

3.12.10.5.18  (01-01-2012)
Field 01EC>—Entity Code (C/Gen)

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

  2. The Entity Code indicates the type of entity data input to be forwarded to Master File.

  3. The valid codes and meaning are:

    Entity Code Type Entity Description
    1 Long Entity Field 01NL1 (Name Line 1) and Field 01C/S (City/State) must contain data; other entity data may or may not be present; or, there is an invalid combination of entity data.
    2 Short Entity Field 01NC (Name Control) must be the only entity data present.
    3 Intermediate Entity Field 01C/S (City/State) must be present; Fields 01ADD (Street Address) or Field 01ZIP (ZIP Code) may be present; and all other entity data must not be present.
    5 Partial Entity Field 01NL1 (Name Line 1) must be present; Field 01NL2 (Name Line 2) may be present; and all entity data must not be present.

3.12.10.5.19  (01-01-2012)
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. For Form 1040-ES, the valid Document Code is 20.

  4. For Form 1040-C, the valid Document Code is 18.

3.12.10.5.20  (01-01-2012)
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.

3.12.10.5.21  (01-01-2012)
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.

3.12.10.6  (01-01-2012)
Math/Consistency Errors—Priority IV Errors

  1. See IRM 3.12.10.4 concerning specific information about math/consistency errors—Priority IV Errors.

3.12.10.6.1  (01-01-2012)
Error Code 001–End of Period Reformat

  1. The field displayed for Error Code 001 is as follows:

    AFD Field Name
    01TXP Tax period

  2. The invalid condition for Error Code 001 is: All returns that are in Error/Rejects Status at the end of the 2008 processing year will contain the End of Period Reformat Indicator.

    Note:

    This error code 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 001 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 2012 processing year (list new processing year) programs.

3.12.10.6.2  (01-01-2012)
Error Code 003–Name Control/Check Digits Mismatch

  1. The fields displayed in Error Code 003 are as follows.

    AFD Field Name
    01NC Name Control/Check Digits
    01TIN Taxpayer's Identification Number

  2. The invalid condition for Error Code 003 is: The transcribed Check Digits are not valid with the transcribed TIN.

  3. The correction procedures for Error Code 003 are:

    1. Verify and correct coding and transcription errors.

    2. If the TIN on the document and the TIN in Field 01TIN do not agree, overlay 01TIN with the correct information.

    3. If the Check Digits on the document and Field 01NC do not agree, overlay 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 also IRM 3.12.10.3.3 for additional correction procedures.

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

3.12.10.6.3  (01-01-2012)
Error Code 004–Name Control Mismatch

  1. The fields displayed for Error Code 004 are as follows.

    AFD Field Name
    CL Clear Code
    01NC Name Control/Check Digits
    >>>> Name Control Underprint
    01TIN Taxpayer's Identification Number
    01SS Spouse SSN
    01NL1 Name Line 1
    01NL2 Name Line 2
    01ADD Street Address
    01C/S City/State
    01ZIP ZIP Code
    01CCC Computer Condition Code

  2. The invalid conditions for Error Code 004 are:

    1. CCC "X" is not present and the Name Control mismatches the Name Control on the invalid segment; or,

    2. CCC "X" is not present the Name Control mismatches the Name Control on the valid segment and the Name Line is not present.

  3. The correction procedures for Error Code 004 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 on the document are the same, research 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.

    6. 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.

      If the taxpayer died in a previous year ... Then ...
      and is listed on a joint voucher, delete the deceased taxpayer's name and SSN. Enter spouse's name as long entity.
      and is listed on a single voucher, SSPND 611 for renumbering to a Form 1041–ES.

    7. If a different TIN is found, including a x-reference TIN, research the different TIN to be sure that the entity information (e.g., street address, etc.) on the document is the same as on the Master File. If the information is the same, overlay Field 01TIN with the correct information.

    8. 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.

3.12.10.6.3.1  (01-01-2012)
Name Changes

  1. A name change occurs when 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, check ENMOD 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. If there is no TC 013 pending, input long entity and CCC "X" to change the name on the valid segment.

      Note:

      To input long entity, enter name (i.e., either Field 01NL1, Field 01NL2 or Field 01NC) and address data from the document, as appropriate. Long entity must contain the name, city, and state (Field 01C/S), and may or may not contain other entity data. See also IRM 3.12.10.5.18:(3) for details regarding the various types of entity input.

  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 long entity and CCC "X" to establish the account on the invalid segment.

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

    Note:

    This is because the Master File cannot contain more than one account with the same TIN.

  4. 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 "C" in the Clear Code Field.

    2. If there is no TC 013 pending, input one to the invalid segment (using an SSN with an *.)

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

      Note:

      When inputting a TC 013, follow local procedures to prevent unpostables. Leave a working trail in the upper left corner of the document by notating "TC 013" . A TC 013 should not be held up for quality review at the end of a cycle.

  5. No account is described as follows.

    1. The taxpayer on the valid segment is not the taxpayer on the document, a different TIN is not found, and there is no account on the invalid segment. Input long entity and CCC "X" to establish the account on the invalid segment.

    2. The taxpayer on the valid segment is not the taxpayer on the document, but there is an account for the same TIN for a different taxpayer on the invalid segment, SSPND 320 for a temporary TIN. When Entity assigns a temporary TIN, they will leave a note on the Remittance Transaction Research (RTR) system.

3.12.10.6.4  (01-01-2012)
Error Code 005–EIF/NAP Name Control Mismatch

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

    AFD Field Name
    CL Clear Code
    01NC Name Control/Check Digits
    >>>> Name Control Underprint
    01TIN Taxpayer's Identification Number
    01SS Spouse SSN
    01NL1 Name Line 1
    01NL2 Name Line 2
    01ADD Street Address
    01C/S City/State
    01ZIP ZIP Code
    01CCC Computer Condition Code

  2. The invalid condition for Error Code 005 are:

    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 shows that there is no account on the Master File. An "####" underprint shows that there is no account on the Master File AND the transcribed TIN and Name Control match SSA records.

3.12.10.6.4.1  (01-01-2012)
Correction Procedures for Error Code 005

  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 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 "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.

  6. 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.

    1. If the taxpayer died in a previous year, and is listed on a joint voucher, delete the deceased (DECD) taxpayer's name and SSN. Enter spouse's name as long entity.

      Note:

      To input long entity, enter name (i.e., either Field 01NL1, Field 01NL2 or Field 01NC) and address data from the document, as appropriate. Long entity must contain the name, city, and state (Field 01C/S), and may or may not contain other entity data. See also IRM 3.12.10.5.18:(3) for details regarding the various types of entity input.

    2. If the taxpayer died in a previous year, and is listed on a single voucher, SSPND 611 for renumbering to a Form 1041-ES.

  7. 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:

    When Entity assigns the temporary TIN, they will leave a note on the RTR system.

  8. 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).

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

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

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

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

  13. 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.

  14. If the transcribed TIN and Name Control do not match SSA records, a different TIN is not found, and there is no account on the invalid segment, input long entity and CCC "X" to establish the account on the invalid segment.

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

  16. If 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 asterisk ( * )) for a pending TC 013 (EP, PN, or CU 013.)

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

    2. If there is no TC 013 pending, input one to the invalid segment (using an SSN with an asterisk ( * )). After the TC 013 is input, enter "C" in the Clear Code Field.

3.12.10.6.5  (01-01-2012)
Error Code 006–Name Control Mismatch

  1. The fields displayed for Error Code 006 are as follows.

    AFD Field Name
    CL Clear Code
    01NC Name Control/Check Digits
    >>>> Name Control Underprint
    01TIN Taxpayer's Identification Number
    01SS Spouse SSN
    01NL1 Name Line 1
    01NL2 Name Line 2
    01ADD Street Address
    01C/S City/State
    01ZIP ZIP Code

  2. The invalid conditions for Error Code 006 are: No account is present at Master File, but the TIN and Name Control match on the DM–1, and entity is other than long.

  3. The correction procedures for Error Code 006 are:

    1. Verify and correct coding and transcription errors.

      Note:

      If the TIN is corrected, leave a note of the corrected TIN on the RTR system. When Entity assigns the temporary TIN, they will leave a note on the RTR system.

    2. 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.

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

    4. 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.

      If the taxpayer died in a previous year ... Then ...
      and is listed on a joint voucher, delete the deceased taxpayer's name and SSN. Enter spouse's name as long entity.
      and is listed on a single voucher, SSPND 611 for renumbering to a Form 1041–ES.

    5. If the transcribed TIN and Name Control match SSA records, input long entity.

      Note:

      If a foreign address, refer to IRM 3.12.10.5.10.1.

    6. If more than one address is present on the document, or you are unable to determine the correct address, initiate research using CC INOLET and input the address found. If IDRS is not available, SSPND 351.

      Note:

      If the address on the check or voucher matches the address on INOLET, accept the name on the check or voucher.

    7. If no address is found on the document, initiate research using CC INOLET and input the address found.

    8. If no address can be found, enter "IRS" in Field 01ADD and your campus' city, state and unique ZIP Code in the appropriate fields. See the table below.

    Campus Field 01C/S Field 01ZIP
    Andover Andover/MA 05501
    Atlanta Atlanta/GA 39901
    Austin Austin/TX 73301
    Cincinnati Cincinnati/OH 45999
    Fresno Fresno/CA 93888
    Kansas City Kansas City/MO 64999
    Ogden Ogden/UT 84201
    Philadelphia Philadelphia/PA 19255

3.12.10.6.6  (01-01-2012)
Error Code 007–EIF/NAP Entity Mismatch

  1. The fields displayed are as follows.

    AFD Field Name
    CL Clear Code
    01NC Name Control/Check Digits
    >>>> Name Control Underprint
    01TIN Taxpayer's Identification Number
    01NL1 Name Line 1
    01NL2 Name Line 2
    01ADD Street Address
    01C/S City/State
    01ZIP ZIP Code

  2. The invalid conditions for Error Code 007 are: The address does not match the EIF or NAP files and the entity is other than long or intermediate.

  3. The correction procedures for Error Code 007 are:

    1. Verify and correct coding and transcription errors.

    2. Research the document for a valid address. If one is found, enter as long or intermediate entity.

    3. If more than one address is present on the document, or you are unable to determine the correct address, initiate research using CC INOLET and input the address found. If IDRS is not available, SSPND 351.

      Note:

      If the address on the check or voucher matches the address on INOLET, accept the name on the check or voucher.

    4. If no address is found on the document, initiate research using CC INOLET and input the address found.

    5. If no address can be found, enter "IRS" in Field 01ADD and your campus' city, state and unique ZIP Code in the appropriate fields. See table below.

    Campus Field 01C/S Field 01ZIP
    Andover Andover/MA 05501
    Atlanta Atlanta/GA 39901
    Austin Austin/TX 73301
    Cincinnati Cincinnati/OH 45999
    Fresno Fresno/CA 93888
    Kansas City Kansas City/MO 64999
    Ogden Ogden/UT 84201
    Philadelphia Philadelphia/PA 19255

3.12.10.6.7  (01-01-2012)
Error Code 008–EIF/NAP Entity Mismatch

  1. The fields displayed for Error Code 008 are as follows.

    AFD Field Name
    CL Clear Code
    01NC Name Control/Check Digits
    >>>> Name Control Underprint
    01TIN Taxpayer's Identification Number
    01NL1 Name Line 1
    01NL2 Name Line 2
    01FSC> Filing Status Code Computer

  2. The invalid conditions for Error Code 008 are:

    1. The entity is other than long, the previous filing status on the EIF/NAP was "1" , "3" , "4" , or "5" , and the current filing status is input as "2" ; or,

    2. The previous filing status on the EIF/NAP was "2" and the current filing status is input as "1" , "3" , "4" , or "5" .

  3. The correction procedures for Error Code 008 are:

    1. Verify from the document that the TIN was transcribed correctly.

    2. If the TIN was transcribed correctly, enter a "C" in the Clear Code Field.

    3. If the TIN was transcribed incorrectly, enter the correct information. If Check Digits are present, overlay Field 01NC with the Name Control. NEVER ENTER CHECK DIGITS.

      Note:

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

3.12.10.6.8  (01-01-2012)
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
    01SS Spouse SSN
    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.

3.12.10.6.9  (01-01-2012)
Error Code 150—ZIP Code/Major City Code

  1. The fields displayed for Error Code 150 are as follows.

    AFD Field Name
    01C/S City/State
    01ZIP ZIP Code

  2. The invalid conditions for Error Code 150 are:

    1. The Major City Code is present and it does not match the ZIP Code; or,

    2. The State is present and does not match the ZIP Code.

  3. The correction procedures for Error Code 150 are:

    1. Verify and correct coding and transcription errors.

    2. If a valid ZIP Code is not available from the return or attachments, refer to IDRS Research, or Document 7475 for a valid ZIP code. If only the first three digits of the ZIP Code can be determined, enter 01 for the fourth and fifth digits.

3.12.10.6.10  (01-01-2012)
Error Code 152—Primary/Secondary TIN

  1. The fields displayed for Error Code 152 are as follows.

    AFD Field Name
    01TIN Taxpayer Identification Number
    01SS Spouse SSN

  2. The invalid conditions for Error Code 152 are: The SSN in Field 01SS is present and is the same as the SSN in Field 01TIN.

  3. The correction procedures for Error Code 152 are:

    1. Verify and correct any coding and transcription errors.

    2. If the data is correct as transcribed, research via IDRS, for a valid SSN for the secondary taxpayer. If one cannot be found, research the primary taxpayer's SSN, via IDRS, and look for a x-reference SSN for the secondary taxpayer.

    3. If you cannot locate a spouse SSN through research, delete the data in Field 01SS.

3.12.10.6.11  (01-01-2012)
Error Code 153—Name Line 1

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

    AFD Field Name
    CL Clear Code
    01NC Name Control/Check Digits
    >>>> Name Control Underprint
    01TIN Taxpayer's Identification Number
    01SS Spouse SSN
    01NL1 Name Line 1
    01NL2 Name Line 2
    01EC> Entity Code (C/Gen)

  2. The invalid conditions for Error Code 153 are: 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.

  3. The correction procedures for Error Code 153 are:

    1. Verify and correct coding and transcription errors.

    2. Determine from the name(s), signature(s) and/or filing status if this is a joint filing.

    3. If the entity should be joint, correct Field 01NL1, Name Line 1, from the signatures or attachments, if present, to reflect two names separated by an ampersand (&).

      Note:

      Always abbreviate "and" to "&" (ampersand).

    4. If the Spouse's SSN is available on the document, enter the SSN in Field 01SS.

    5. If the second name or the Spouse's SSN is not available from the signature line or attachments, enter a "C" in the Clear Code Field.

3.12.10.6.12  (01-01-2012)
Error Code 154–Multi-Split Remit Code

  1. The fields displayed for Error Code 154 are as follows.

    AFD Field Name
    01MSC Multi-split Remit Code
    01DC> Document Code (C/Gen)

  2. The invalid conditions for Error Code 154 are: The Multi-split Remit Code is present and the Doc Code is other than 20.

  3. The correction procedures for Error Code 154 are:

    1. Verify and correct coding and transcription errors.

    2. If the data is correct as transcribed and the Multi-split Remit Code is valid, SSPND 611 for renumbering.

3.12.10.6.13  (01-01-2012)
Error Code 156–Entity Code/Document Code

  1. The fields displayed for Error Code 156 are as follows.

    AFD Field Name
    01NL1 Name Line 1
    01NL2 Name Line 2
    01ADD Street Address
    01C/S City/State
    01ZIP ZIP Code
    01EC> Entity Code (C/Gen)
    01DC> Document Code (C/Gen)

  2. The invalid conditions for Error Code 156 are:

    1. The computer generated entity code does not match the transcribed address data; or

    2. The doc code is for Form 1040-C and the computer generated entity code is "5" .

  3. The correction procedures for Error Code 156 are:

    1. Compare the computer generated Entity Code with the information contained in the table below.

    2. Input the necessary data into the required fields.

      1 Long Entity Field 01NL1 (Name Line 1) and Field 01C/S (City/State) must contain data; other entity data may or may not be present; or, there is an invalid combination of entity data.
      2 Short Entity Field 01NC (Name Control) must be the only entity data present.
      3 Intermediate Entity Field 01C/S (City/State) must be present; Fields 01ADD (Street Address) or Field 01ZIP (ZIP Code) may be present; and all other entity data must not be present.
      5 Partial Entity Field 01NL1 (Name Line 1) must be present; Field 01NL2 (Name Line 2) may be present; and all entity data must not be present.

3.12.10.6.14  (01-01-2012)
Error Code 158–Entity Code/Name Control

  1. The fields displayed for Error Code 158 are as follows.

    AFD Field Name
    01NC Name Control
    01EC> Entity Code (C/Gen)

  2. The invalid conditions for Error Code 158 are: The computer generated Entity Code is "2" or "3" and Field 01NC is blank.

  3. The correction procedures for Error Code 158 are: GTSEC 01. Compare the computer generated Entity Code with the Entity Codes contained in IRM 3.12.10.6.13(3) above. Input the necessary data into the required fields.

3.12.10.6.15  (01-01-2012)
Error Code 160–Transaction Date

  1. The fields displayed for Error Code 160 are as follows.

    AFD Field Name
    CL Clear Code
    01TXP Tax Period
    01TDT Transaction Date

  2. The invalid conditions for Error Code 160 are:

    1. The transaction date is more than 12 months before the tax period; or

    2. The transaction date is later than the processing date.

  3. The correction procedures for Error Code 160 are:

    1. Verify coding and transcription errors.

    2. If all the data is correct as transcribed, input a "C" in the Clear Code Field.

3.12.10.6.16  (01-01-2012)
Error Code 162–Street Address/Major City Code

  1. The fields displayed for Error Code 162 are as follows.

    AFD Field Name
    01NL2 Name Line 2
    01ADD Street Address
    01C/S City/State
    01ZIP ZIP Code

  2. The invalid conditions for Error Code 162 are: A valid Major City Code is present and the street address is not present.

  3. The correction procedures for Error Code 162 are:

    1. Verify and correct coding and transcription errors.

    2. When the Street Address includes both a Street Address and a P.O. Box, enter the Street Address in Field 01NL2 and the P.O. Box in Field 01ADD.

    3. When the Street Address exceeds 35 characters and all of the Street Address is necessary, correct as long entity and continue the Street Address in Field 01NL2.

    4. If the return appears to be Military Personnel and a 5 digit APO/FPO number appears on the street address line, delete it and enter the 5 digit as a ZIP code in Field 01ZIP. Major City Codes are not to be used with APO/FPO addresses. If present, enter APO/FPO preceding the city in Field 01C/S.

    5. If the Street Address is not available on the return or through IDRS research, process the return with "IRS" in Field 01ADD and your campus' City, State and unique ZIP Code in the appropriate fields. See table below:

    Campus Field 01C/S Field 01ZIP
    Andover Andover/MA 05501
    Atlanta Atlanta/GA 39901
    Austin Austin/TX 73301
    Cincinnati Cincinnati/OH 45999
    Fresno Fresno/CA 93888
    Kansas City Kansas City/MO 64999
    Ogden Ogden/UT 84201
    Philadelphia Philadelphia/PA 19255

3.12.10.6.17  (01-01-2012)
Error Code 164–Tax Period

  1. The fields displayed for Error Code 164 are as follows.

    AFD Field Name
    CL Clear Code
    01TXP Tax Period
    01TDT Transaction Date

  2. The invalid conditions for Error Code 164 are: The tax period is more than three months prior to the current processing month or more than one year later than the current date.

  3. The correction procedures for Error Code 164 are:

    1. Verify and correct coding and transcription errors.

    2. If the Tax Period was transcribed correctly for current year processing, and the Transaction Date is 08-31-2012 or earlier, enter a "C" in the Clear Code Field.

      Note:

      For processing, a document is considered a current year if the Tax Period is eight (8) months or less than the current processing date.

      Example:

      A 2011 Form 1040-ES for Tax Period 201112 is considered a current year until August 31, 2012 (current year).

    3. If the Tax Period transcribed is correct for a prior year, SSPND 611 for renumbering, as Doc Code 17 and transaction code 670.

    4. If the Tax Period cannot be determined from the document, research via IDRS for a valid Tax Period.

    5. If a valid Tax Period cannot be determined via IDRS research, SSPND 351.

3.12.10.6.17.1  (01-01-2012)
Reject/Suspense Correction Procedures

  1. After research if you cannot make a determination, and the document was prepared by IRS, suspend with Action Code 343, for contact with the originator.

3.12.10.6.18  (01-01-2012)
Error Code 166---Trace ID (Form 1040-C/Form 1040-ES)

  1. The fields displayed for Error Code 166 are as follows.

    AFD Field Title
    CL Clear Code
    01TID Trace ID Number
    01TSN Transaction Sequence Number
    01NL1 Name Line 1
    01TXP Tax Period
    01DC> Document Code C/Gen (non-correctable)
    01TDT Transaction Date
    01TA> Remittance Amount C/Gen (non-correctable)

3.12.10.6.18.1  (01-01-2012)
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 the field is blank.

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

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

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

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

    1. Not greater than 2008001; or

    2. A future date; or

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

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

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

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

3.12.10.6.18.2  (01-01-2012)
Correction Procedures

  1. Correct any transcription errors.

  2. If Field 01TDT (Transaction Date) is earlier than 20080101, enter a "C" in the Clear Code field.

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

  4. If Field 01TID (Trace ID) is blank, or contains all zeroes, do as follows::

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

      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 perform research through Remittance Transaction Research (RTR) for the Trace ID number. This may be the DLN used for researching electronic records, as opposed to the Deposit Ticket (Form 813) DLN used with paper forms research.

    2. If the "Remarks" section is blank, research Trace ID through RTR.

      Note:

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

    3. Enter the DLN from the Form 813 in the DLN box on the RTR screen. The Trace ID number should appear on the RTR screen.

    4. Enter the number shown on the RTR screen into Field 01TID.

      Reminder:

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

  5. 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.

  6. 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, Accounts Services - Remittance Transaction Research) for research criteria and/or instructions for using the Remittance Transaction Research (RTR) System.

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

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

      Note:

      See also IRM 3.12.10.6.18.2:(4)1) above regarding electronic payments.

    2. If additional information is needed, follow instructions as shown in IRM 3.12.10.6.18.2:(4)(5) above to narrow your search.

    3. Enter the last 6 digits of the 20-digit Trace ID number into Field 01TSN for that payment.

    4. If multiple Transaction Sequence Numbers are missing for other payments on the same Form 813 (deposit ticket), repeat above steps.

  8. If you are unable to obtain Trace ID information through research, enter a "C" in the Clear Code Field. IMPORTANT: Entering a "C" in the Clear Code (CL) 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 that 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.

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

Exhibit 3.12.10-1 
Valid Tax Class—MFT Code—Tax Period Table

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Exhibit 3.12.10-2 
Valid Transaction Code—Document Code Table

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Exhibit 3.12.10-3 
Valid Transaction Code By MFT

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Exhibit 3.12.10-4 
ERS Action Codes

The following table shows the valid ERS Action Codes with a description. There are six columns Code (first column), Description (i.e., Code Description) (second column); Suspense Period (providing the maximum number of workdays in suspense (third column); Valid for Code and Edit (fourth column), to indicate whether this action code is valid for use in Code and Edit; Valid with SSPND from Error Correction (fifth column), to indicate whether this action code is valid for use in Error Correction; and Valid with SSPND from Suspense Correction (sixth column), to indicate whether this action code is valid for use in Rejects Suspense Correction.

Code Description Suspense Period Valid for C&E Valid with SSPND from Error Corr. Valid with SSPND from Susp. Corr.
001 Input Document 00 no yes no
Taxpayer Correspondence
211 First Correspondence 40 yes yes yes
212 Second Correspondence 25 yes yes yes
213 To Other Than Taxpayer 40 yes yes yes
215 International Correspondence 45 yes yes yes
225 Signature Only Correspondence 40 yes yes yes
226 Signatures International 45 yes yes yes
In-House Research
300 Exam (Fuel Tax Credit) 10 yes yes yes
310 Statute Control 10 yes yes yes
320 Entity Control 10 yes yes yes
331 Protest Review 03 yes yes no
332 Questionable Refund Detection Team (QRDT) Review 03 yes yes no
333 Prompt Audit 10 yes yes yes
334 Joint Committee 10 yes yes yes
335 Protest Case 10 yes yes yes
336 QRDT Case 10 yes yes yes
337 Other Criminal Investigation Division (CID) 10 yes yes yes
Accounting
341 Manual Refund 10 yes yes yes
342 Verification of Credits 10 yes yes yes
343 Other Accounting 10 yes yes yes
344 Manual Refund 00 no yes no
Key Index File (KIF) / Master File Transcript Request (MFTRA)
351 TIN Research 00 no yes yes
352 Name Research 03 yes yes yes
353 Address Research 03 yes yes yes
354 Filing Requirements Research 03 yes yes yes
355 Other MFTRA Research 05 yes yes yes
360 Other In-House Research 10 yes yes yes
370 Examination 10 yes yes yes
383 1040EZ Audit Code 00 yes no no
Management Suspense
410 Technical Assistance 00 no yes no
420 Management Suspense - A 05 yes yes yes
430 Management Suspense - B 10 yes yes yes
440 Management Suspense - C 15 yes yes yes
450 Management Suspense - D 20 yes no yes
460 Management Suspense - E 25 yes yes yes
470 Complex Error Codes 00 no yes yes
480 Early Filed Suspense 150 yes yes yes
490 System Problem 05 no yes yes
Missing Document
510 Missing Document 00 yes no no
511 Missing Document - 1st Suspense 25 no yes yes
512 Missing Document - 2nd Suspense 20 no no yes
513 Missing Document - 3rd Suspense 20 no no yes
515 Missing Document - Short Term 05 no yes yes
Rejects
550 Mag Tape Attachments 00 yes no no
551 Mag Tape Inconsistent Data 00 yes no no
610 Renumber 00 yes yes no
611 Remittance Renumber 00 yes yes no
620 NMF/Non-ADP 00 yes yes no
630 Reinput 00 no yes no
640 Void 00 yes yes no
650 International (ACI) 00 yes yes no
651 International (AUSPC) 00 yes yes no
660 Date Control Delete Tape Edit Processing (TEP Delete) 00 no no no
670 Rejected Missing Document 00 no no no
Duplicate DLN (Computer Generated Codes)
700 Dup Block DLN 00 no no no
711 Dup Doc DLN from Code and Edit 00 no no no
712 Dup Doc DLN from Error Correction 00 no no no
713 Dup Doc DLN from Unpostable Resolution 00 no no no
714 Dup Doc DLN from Unworkable Suspense 00 no no no
715 Dup Doc DLN from Workable Suspense 00 no no no
800 NAP Outage 02 no yes no
Unpostable Records (Computer Generated Codes)
900 Unpostable Record 00 no no no

Exhibit 3.12.10-5 
Form 514–B, Tax Transfer Schedule

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Exhibit 3.12.10-6 
Form 809, Part 1 Posting Voucher

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Exhibit 3.12.10-7 
Form 940–V, Form 940 Payment Voucher

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Exhibit 3.12.10-8 
Form 941–V, Form 941 Payment Voucher

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Exhibit 3.12.10-9 
Form 943–V, Form 943 Payment Voucher

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Exhibit 3.12.10-10 
Form 944–V, Form 944–V Payment Voucher

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Exhibit 3.12.10-11 
Form 945–V, Form 945 Payment Voucher

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Exhibit 3.12.10-12 
Form 1040–V, Form 1040–V Payment Voucher

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Exhibit 3.12.10-13 
Form 1040-ES, Payment Voucher 1

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Exhibit 3.12.10-14 
Form 1041–ES, Payment Voucher 1

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Exhibit 3.12.10-15 
Form 2287(CG), Check Not Accepted by Bank

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Exhibit 3.12.10-16 
Form 2290–V, Form 2290–V Payment Voucher 1

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Exhibit 3.12.10-17 
Form 2424, Account Adjustment Voucher

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Exhibit 3.12.10-18 
Form 3244, Payment Posting Voucher (Not a Taxpayer Receipt)

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Exhibit 3.12.10-19 
Form 3244, Payment Posting Voucher (Not a Taxpayer Receipt)

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Exhibit 3.12.10-20 
Form 3245, Posting Voucher—Refund Cancellation or Repayment

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Exhibit 3.12.10-21 
Form 3753, Manual Refund Posting Voucher

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Exhibit 3.12.10-22 
Form 3809, Miscellaneous Adjustment Voucher

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Exhibit 3.12.10-23 
Form 4466, Corporation Application for Quick Refund of Overpayment of Estimated Tax

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Exhibit 3.12.10-24 
Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return

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Exhibit 3.12.10-25 
Form 8758, Excess Collections File Addition

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Exhibit 3.12.10-26 
Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446)

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Exhibit 3.12.10-27 
ISRP/RTR Audit Trail Endorsement

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Exhibit 3.12.10-28 
Julian Date Calendar, Perpetual, 365 Days (Chart)

The chart below is used to determine the Julian Date in a normal (perpetual) year. The Julian Date is a three-digit numeric field which corresponds to the appropriate day out of the total days in the year.

Example:

On the Leap Year calendar, the Julian Date for January 1 is 001, while the Julian Date for April 15 is 106

Each column containing the month lists the appropriate Julian Date number which corresponds chronologically to the order of that day in the 366-day calendar year.

Example:

To determine the month and day given a DLN Julian Date of 043, follow the column up for the month (February), then follow the row with the number (043) for the day (12). Julian Date 043 equals February 12.

Example:

To determine the Julian Date given for the month (February) and day (12), follow the month column down and the day across to where they intersect, February 12 equals Julian Date 043.

JULIAN DATE CALENDAR
(PERPETUAL)
 
Day Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec Day
1 001 032 060 091 121 152 182 213 244 274 305 335 1
2 002 033 061 092 122 153 183 214 245 275 306 336 2
3 003 034 062 093 123 154 184 215 246 276 307 337 3
4 004 035 063 094 124 155 185 216 247 277 308 338 4
5 005 036 064 095 125 156 186 217 248 278 309 339 5
6 006 037 065 096 126 157 187 218 249 279 310 340 6
7 007 038 066 097 127 158 188 219 250 280 311 341 7
8 008 039 067 098 128 159 189 220 251 281 312 342 8
9 009 040 068 099 129 160 190 221 252 282 313 343 9
10 010 041 069 100 130 161 191 222 253 283 314 344 10
11 011 042 070 101 131 162 192 223 254 284 315 345 11
12 012 043 071 102 132 163 193 224 255 285 316 346 12
13 013 044 072 103 133 164 194 225 256 286 317 347 13
14 014 045 073 104 134 165 195 226 257 287 318 348 14
15 015 046 074 105 135 166 196 227 258 288 319 349 15
16 016 047 075 106 136 167 197 228 259 289 320 350 16
17 017 048 076 107 137 168 198 229 260 290 321 351 17
18 018 049 077 108 138 169 199 230 261 291 322 352 18
19 019 050 078 109 139 170 200 231 262 292 323 353 19
20 020 051 079 110 140 171 201 232 263 293 324 354 20
21 021 052 080 111 141 172 202 233 264 294 325 355 21
22 022 053 081 112 142 173 203 234 265 295 326 356 22
23 023 054 082 113 143 174 204 235 266 296 327 357 23
24 024 055 083 114 144 175 205 236 267 297 328 358 24
25 025 056 084 115 145 176 206 237 268 298 329 359 25
26 026 057 085 116 146 177 207 238 269 299 330 360 26
27 027 058 086 117 147 178 208 239 270 300 331 361 27
28 028 059 087 118 148 179 209 240 271 301 332 362 28
29 029   088 119 149 180 210 241 272 302 333 363 29
30 030   089 120 150 181 211 242 273 303 334 364 30
31 031   090   151   212 243   304   365 31
FOR LEAP YEAR USE NEXT PAGE

Exhibit 3.12.10-29 
Julian Date Chart, Leap Year (Chart)

The chart below is used to determine the Julian Date in a leap year. The Julian Date is a three-digit numeric field which corresponds to the appropriate day out of the total days in the year.

Example:

On the Leap Year calendar, the Julian Date for January 1 is 001, while the Julian Date for April 15 is 106

Each column containing the month lists the appropriate Julian Date number which corresponds chronologically to the order of that day in the 366-day calendar year.

Example:

To determine the month and day given a DLN Julian Date of 043, follow the column up for the month (February), then follow the row with the number (043) for the day (12). Julian Date 043 equals February 12.

Example:

To determine the Julian Date given for the month (February) and day (12), follow the month column down and the day across to where they intersect, February 12 equals Julian Date 043.

JULIAN DATE CALENDAR
FOR LEAP YEARS ONLY
 
Day Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec Day
1 001 032 061 092 122 153 183 214 245 275 306 336 1
2 002 033 062 093 123 154 184 215 246 276 307 337 2
3 003 034 063 094 124 155 185 216 247 277 308 338 3
4 004 035 064 095 125 156 186 217 248 278 309 339 4
5 005 036 065 096 126 157 187 218 249 279 310 340 5
6 006 037 066 097 127 158 188 219 250 280 311 341 6
7 007 038 067 098 128 159 189 220 251 281 312 342 7
8 008 039 068 099 129 160 190 221 252 282 313 343 8
9 009 040 069 100 130 161 191 222 253 283 314 344 9
10 010 041 070 101 131 162 192 223 254 284 315 345 10
11 011 042 071 102 132 163 193 224 255 285 316 346 11
12 012 043 072 103 133 164 194 225 256 286 317 347 12
13 013 044 073 104 134 165 195 226 257 287 318 348 13
14 014 045 074 105 135 166 196 227 258 288 319 349 14
15 015 046 075 106 136 167 197 228 259 289 320 350 15
16 016 047 076 107 137 168 198 229 260 290 321 351 16
17 017 048 077 108 138 169 199 230 261 291 322 352 17
18 018 049 078 109 139 170 200 231 262 292 323 353 18
19 019 050 079 110 140 171 201 232 263 293 324 354 19
20 020 051 080 111 141 172 202 233 264 294 325 355 20
21 021 052 081 112 142 173 203 234 265 295 326 356 21
22 022 053 082 113 143 174 204 235 266 296 327 357 22
23 023 054 083 114 144 175 205 236 267 297 328 358 23
24 024 055 084 115 145 176 206 237 268 298 329 359 24
25 025 056 085 116 146 177 207 238 269 299 330 360 25
26 026 057 086 117 147 178 208 239 270 300 331 361 26
27 027 058 087 118 148 179 209 240 271 301 332 362 27
28 028 059 088 119 149 180 210 241 272 302 333 363 28
29 029 060 089 120 150 181 211 242 273 303 334 364 29
30 030   090 121 151 182 212 243 274 304 335 365 30
31 031   091   152   213 244   305   366 31
(USE IN 2008, 2012, 2016, etc.)


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