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Part 3. Submission Processing

Chapter 12. Error Resolution

Section 15. Return of Partnership Income (Cont. 2)

3.12.15  Return of Partnership Income (Cont. 2)

3.12.15.9  (01-01-2010)
Section 20 Errors

  1. This section identifies Section 20 field errors.

3.12.15.9.1  (01-01-2010)
General Information

  1. Section 20 contains monetary amounts.

  2. The entries are of variable lengths.

  3. All entries are dollars and cents.

3.12.15.9.2  (01-01-2010)
Error Record Format

  1. Data in Section 20 is obtained from Form 8913 (Credit for Federal Telephone Excise Tax Paid).

  2. The field designators, title and location on the return where the data is obtained is shown below:

    Field Field Length Title   Location on Form 8913
    20TTR 15 Telephone Excise Tax Refund (+) Line 15(d)
    20TTI 15 Telephone Excise Tax Interest (+) Line 15(e)

  3. Invalid Condition - Any field in Section 20 will be invalid if not all numeric.

  4. Correction Procedure - Correct all misplaced or transcription errors.

3.12.15.10  (01-01-2010)
Priority IV Errors – Error Codes 001 through 999

  1. This section provides detailed error correction procedures for Error Codes 001 through 999. These errors will be displayed with the error code assigned to them for the specific error in ascending numerical order. The screen display will show the error code assigned and the fields needed to make the necessary correction.

3.12.15.10.1  (01-01-2010)
♦Error Code 001 – Tax Year – Invalid Entry♦

  1. Fields Displayed – Error Code 001 will display as follows:

    Field Designator Field Name Length
    01TXP Tax Period 6
    01RCD Received Date 8
    01CCC Computer Condition Code 10

  2. Invalid Condition – Error Code 001 will generate when any of the following conditions are present:

    • Computer Condition Code "G" is Not Present – The processing date is equal to or more than 2 years and 10 months after the Return Due Date or the Received Date (whichever is later) and Computer Condition Code "W" is not present.

    • Computer Condition Code "G" is Present – The processing date is equal to or more than 2 years and 10 months after the Return Due Date and Computer Condition Code "W" is not present.

    • "G" Coded and Non-"G " Coded Returns – The processing date is less than two years after the Return Due Date and Computer Condition Code "W" is present.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

    2. Do not send the following returns to Statute Control for clearance. Instead, enter "W" in Field 01CCC and on the return and continue processing:

      • any return secured by Compliance (i.e., IRC Section 6020(b))
      • any return with a TC 59X (Transaction Code)
      • Any return that is a Substitute for Return prepared by Examination ("SFR" in the margin) with Document 13133, Expedite Processing Cycle, attached.

    3. Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information.

    If... Then...
    Field 01RCD is blank,

    1. Enter the Received Date in Field 01RCD. Use the earliest date if multiple Received Dates are present.

    2. See IRM 3.12.15.3.6. to determine the Received Date

    CCC "W" was entered incorrectly, Delete CCC "W" from Field 01CCC.
    The return has a stamp that indicates a previous clearance by Statute Control within the last ninety days, Enter CCC "W" in Field 01CCC and on the return.

    Note:

    Do not send the return to Statute Control.
    The return is not stamped by Statute Control within the last ninety days,

    1. Suspend (SSPND) 310.

    2. Prepare Form 4227 to route to Statute Control.

  4. Suspense Correction

    1. When Statute Control returns the cleared document, enter "W" in Field 01CCC and on the return. Continue processing.

    2. Statute Control requests the record to be voided to them, SSPND 640.

3.12.15.10.2  (01-01-2010)
♦Error Code 002 – Name Control Mismatch♦

  1. Fields Displayed – Error Code 002 will display as follows:

    Field Designator on Form 1065 Field Name Length
    CL Clear Code 1
    01NC Name Control/Check Digit 4
    >>>> Name Control Underprint 4
    01EIN Employer Identification Number 9
    01TXP Tax Period 6
    05CON "In-Care-of" Name 35
    05FAD Foreign Address 35
    05ADD Street Address 35
    05CTY City 22
    05ST State 2
    05ZIP ZIP Code 12

    Field Designator on Form 1065-B Field Name Length
    CL Clear Code 1
    01NC Name Control/Check Digit 4
    >>>> Name Control Underprint 4
    01EIN Employer Identification Number 9
    01TXP Tax Period 6
    06CON "In-Care-of" Name 35
    06FAD Foreign Address 35
    06ADD Street Address 35
    06CTY City 22
    06ST State 2
    06ZIP ZIP Code 12

  2. Invalid Condition – Error Code 002 will generate when the Name Control mismatched against the National Account Profile (NAP) or Entity Index File (EIF).

  3. Correction Procedures:

    1. Before taking any additional research steps to resolve Error Code 002, drop the cursor to the bottom of the screen and transmit. This will ensure that any prior changes to the Name Control have posted to the NAP. If Error Code 002 reappears, continue with the remainder of the correction procedures.

    2. When corrections are made to Field 01NC or Field 01EIN, the computer will validate the entries with the NAP and reset the On-Line Entity (OLE) indicators as appropriate upon transmitting the ERS screen.

    3. Correct all misplaced entries, coding and transcription errors.

    4. Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information.

    5. If Field 01NC and the Name on the return or attachments are the same but differ from the underprint in Field 01NC, research INOLES to determine the correct Name.

      If... Then...
      The Name on the return or attachment matches the Name Control on INOLES, Bring up underprint.
      The Name Control on INOLES is different from the Name on the return or attachment, Research NAMEB/NAMEE for a new EIN.

    6. If a new EIN is located, verify the Name Control using CC INOLES.

      If... Then...
      The Name Control on INOLES matches the Name on the return or attachment, 1. Ensure that the entity information matches the return.
      2. Overlay Field 01EIN with the new EIN from NAMEB/NAMEE. When the EIN is changed from the one the taxpayer used, issue Letter 3875C as a non-suspense letter to the address on the return.

      Note:

      Do not send Letter 3875C if three or less digits of the EIN are transposed, different or missing or when INOLES indicates the account has been "merged to" or "merged from" .

      Multiple EINs are located, 1. SSPND 320 to Entity Control.
      2. Prepare Form 4227 with the notation "MULTIPLE EINS" .
      INOLES indicates a "Merge To" (MT) EIN, Research the "MT" EIN on INOLES.
      The "MT" EIN matches the entity on the return or attachment, Enter the "MT" EIN in Field 01EIN.

      Note:

      Do not send Letter 3875C on MT EIN cases.
      The "MT" EIN does not match the entity on the return or attachment, SSPND 320 to Entity Control.

    7. If the Name on the return or attachment does not agree with the Name Control on INOLES or there is an indication of a name change on Form 1065 (Line G, Box (3)) or Form 1065-B (Line G, Box (2)), research ENMOD for a new name.

      If... Then...
      The Name Control on ENMOD matches the Name on the return or attachment, Enter "C" in the Clear Code field.
      The Name Control on ENMOD or INOLES does not match the Name on the return or attachment, 1. SSPND 320 to route the return to Entity Control.
      2. Attach Form 4227 with the notation "NO RECORD" .

    8. If the Name change has not been made, research ENMOD for a pending TC 013.

      If... Then...
      A pending TC 013 is present, Enter "C" in the Clear Code field.
      A pending TC 013 is not present, 1. SSPND 320 to route to Entity Control.
      2. Attach Form 4227 with the notation "REQUEST NAME CHANGE (TC 013)" .

  4. Suspense Correction -

    1. If there is an indication that Entity Control has assigned an EIN to the return, determine the Entity Assignment Date:

      If... Then...
      The Entity Assignment Date is past the Return Due Date and Received Date, 1. GTSEC 01.
      2. Enter the Entity Assignment Date in Field 01CRD.
      The Entity Assignment Date is not past the Return Due Date, Continue processing.

    2. Research IDRS using CC BMFOL to determine if payments posted incorrectly:

      If... Then...
      The payment posted to the wrong EIN, 1. Prepare Form 3465, Adjustment Request, to have the payment transferred to the correct module. Form 3465Form 3465, "MOVE PAYMENT TO CORRECT MODULE UPON COMPLETION AND RELEASE FREEZE" .
      3. Write "FORM 3465 PREPARED" on the return, to the left of the Entity section.
      4. Enter CCC "X" in Field 01CCC.
      The payment posted correctly, 1. Enter the correct EIN in Field 01EIN and on the return.
      2. Enter "C" in the Clear Code field.
      Payment cannot be located, Enter "C" in the Clear Code field.

3.12.15.10.3  (01-01-2010)
♦Error Code 003 – Check Digit Invalid♦

  1. Fields Displayed – Error Code 003 will display as follows:

    Field Designator Field Name Length
    01NC Name Control 4
    01EIN Employer Identification Number 9

  2. Invalid Condition – Error Code 003 will generate when any of the following conditions are present:

    • A check digit is present but is not valid for the EIN.

    • The letters "E" , "G" or "M" are present in Field 01NC.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

    2. Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information.

      If... Then...
      The check digit in Field 01NC does not match the return or is not legible , Enter the Name Control from the return in Field 01NC.
      The EIN on the return is not legible, Research NAMEB/NAMEE for correct EIN.

    3. Compare the EIN from NAMEB/NAMEE to the EIN on the return.

    If... Then...
    The EIN on Form 1065 matches the EIN on NAMEB/NAMEE, Enter Name Control from NAMEB/NAMEE in Field 01NC.
    Research indicates a different EIN, Verify the EIN and name on INOLES.
    Name Control on INOLES matches the name on the return or attachment,

    1. Overlay Field 01EIN with the EIN from INOLES.

    2. Issue Letter 3875C as a non-suspense letter to the address on the return.

      Note:

      Do not send Letter 3875C if three or less digits of the EIN are transposed, different or missing or when INOLES indicates the account has been "merged to" or "merged from" .

    Unable to locate an EIN or more than one EIN is located,

    1. SSPND 320 to Entity Control.

    2. Prepare Form 4227 with the notation "NO RECORD OF EIN" .

  4. Suspense Correction:

    1. Research IDRS using CC BMFOL to determine if payments posted incorrectly:

    If... Then...
    The payment posted to the wrong EIN,

    1. Prepare Form 3465, Adjustment Request, to have the payment transferred to the correct module.

    2. Notate on Form 3465, " MOVE PAYMENT TO CORRECT MODULE UPON COMPLETION AND RELEASE FREEZE" .

    3. Write "FORM 3465 PREPARED" on the return, to the left of the Entity section.

    4. Enter CCC "X" in Field 01CCC.

    The payment posted to the correct EIN,

    1. Enter the correct EIN in Field 01EIN and on the return.

    2. Enter "C" in the Clear Code field.

    Payment cannot be located, Enter "C" in the Clear Code field.

3.12.15.10.4  (01-01-2010)
♦Error Code 004 – Name Control/EIN Validation♦

  1. Fields Displayed – Error Code 004 will display as follows:

    Field Designator Field Name Length
    CL Clear Code 1
    01NC Name Control 4
    >>>> Name Control Underprint 4
    01EIN Employer Identification Number 9

  2. Invalid Condition – Error Code 004 will generate when any of the following conditions are present:

    • The EIN is not present at Master File (MF)

    • The Entity Index File (EIF) and the National Account Profile (NAP) were not accessed or were not operational, causing a blank underprint in Field 01NC

    Note:

    An underprint of "XXXX" indicates that there is no account on the Master File, while a blank underprint indicates that the NAP has not been accessed or was not operational.

  3. Correction Procedures:

    1. Before taking any additional research steps to resolve Error Code 004, drop the cursor to the bottom of the screen and transmit. This will ensure that any prior changes to the Name Control/EIN have posted to the NAP. If Error Code 004 reappears, continue with the remainder of the correction procedures.

    2. When corrections are made to Field 01NC or Field 01EIN, the computer will validate the entries with the NAP and reset the OLE indicators as appropriate upon transmitting the ERS screen.

    3. Correct all misplaced entries, coding and transcription errors.

    4. Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information.

    5. If Field 01NC and the Name on the return or attachments are the same but differ from the underprint in Field 01NC, research INOLES to determine the correct Name Control:

      If... Then...
      The Name on the return or attachment matches the Name Control on INOLES, Bring up underprint.
      The Name Control on INOLES is different from the NAME on the return or attachment, Research NAMEB/NAMEE for a new EIN.

    6. If a new EIN is located, verify the Name Control using CC INOLES:

      If... Then...
      The Name Control on INOLES agrees with the Name on the return or attachment, 1. Ensure that the entity information matches the return.
      2. Overlay Field 01EIN with the new EIN from NAMEB/NAMEE. When the EIN is changed from the one the taxpayer used, issue Letter 3875C as a non-suspense letter to the address on the return.

      Note:

      Do not send Letter 3875C if three or less digits of the EIN is transposed, different or missing or INOLES indicates the account has been "merged to" or "merged from" .

      Multiple EINS are located, 1. SSPND 320 to Entity Control.
      2. Prepare Form 4227 with the notation "MULTIPLE EINS" .
      INOLES indicates a "Merge To" (MT) EIN, Research the "MT" EIN on INOLES.
      The "MT" EIN matches the entity on the return or attachment, Enter the "MT" EIN in Field 01EIN.
      The MT EIN does not match the entity on the return or attachment, SSPND 320 to Entity Control.

    7. If the Name on the return or attachment does not agree with the Name Control on INOLES or there is an indication of a name change on Form 1065 (Line G, Box (3)) or Form 1065-B (Line G, Box (2)), research ENMOD for a new name.

      If... Then...
      The Name Control on ENMOD agrees with the Name on the return or attachment, Enter a "C" in the Clear Code field.
      The Name Control on ENMOD or INOLES does not agree with the Name on the return or attachment, 1. SSPND 320 to route the return to Entity Control.
      2. Attach Form 4227 with the notation "NO RECORD" .

    8. If the Name change has not been made, research ENMOD for a pending TC 013.

      If... Then...
      A pending TC 013 is present, Enter "C" in the Clear Code field.
      A Pending TC 013 is not present, 1. SSPND 320 to route to Entity Control.
      2. Attach Form 4227 with the notation "REQUEST NAME CHANGE" .

  4. Suspense Correction:

    1. If there is an indication that Entity has assigned an EIN to the return, determine the Entity Assignment Date.

      If... Then...
      The Entity Assignment Date is past the Return Due Date and Received Date, 1. GTSEC 01.
      2. Enter the Entity Assignment Date in Field 01CRD.
      The Entity Assignment Date is not past the Return Due Date and Received Date, Continue processing.

    2. Research IDRS using CC BMFOL to determine if payments posted incorrectly:

      If... Then...
      The payment posted to the wrong EIN, 1. Prepare Form 3465, Adjustment Request, to have the payment transferred to the correct module.
      2. Notate on Form 3465, "MOVE PAYMENT TO CORRECT MODULE UPON COMPLETION AND RELEASE FREEZE" .
      3. Write "FORM 3465 PREPARED" on the return, to the left of the Entity section.
      4. Enter CCC "X" in Field 01CCC.
      The payment posted correctly, 1. Enter the correct EIN in Field 01EIN and on the return.
      2. Enter "C" in the Clear Code field.
      Payment cannot be located, Enter "C" in the Clear Code field.

3.12.15.10.5  (01-01-2010)
♦Error Code 005 – Invalid Tax Year or Received Date♦

  1. Fields Displayed – Error Code 005 will display as follows:

    Field Designator Field Name Length
    CL Clear Code 1
    01TXP Tax Period 6
    01RCD Received Date 8

  2. Invalid Condition – Error Code 005 will generate when the year-month of the processing date is later than the Tax Period plus six months and the Received Date is not present.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

    2. Compare the displayed fields with the return. If incorrect, overlay the screen with the correct information.

    3. A Received Date must be in Field 01RCD if the return is not timely filed.

    4. Use the earliest Received Date in Field 01RCD if there are multiple received dates on the return.

      Exception:

      Do not use a Received Date in Field 01RCD that is prior to the end of the tax period.

    5. Determine the Received Date using the following priority when one is needed but is not stamped on the return or a valid handwritten Received Date is not present.

      1. Earliest legible postmark (e.g., U.S. Post Office, foreign postmark or Private Delivery Service).

      Note:

      If an envelope is not attached, use the postmark date stamped on the face of the return.
      2. Revenue Officer's or other IRS official's signature date.
      3. Signature date, if within the current year (unless other information indicates signature date is invalid).
      4. DLN Julian Date minus 10 days.
      5. Current Date minus 10 days.

3.12.15.10.6  (01-01-2010)
Error Code 006 – Remittance Without Received Date

  1. Fields Displayed – Error Code 006 will display as follows:

    Field Designator Field Name Length
    RMIT> Remittance Amount 15
    01TXP Tax Period 6
    01RCD Received Date 8

  2. Invalid Condition – Remittance is received with the return but a Received Date is not present.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

    2. Compare the displayed fields with the return. If incorrect, overlay the screen with the correct information.

    3. If the Received Date is missing or illegible, determine the date as follows:

      • Legible U.S. Post Office postmarked date. Accept postmark date stamped in margin by Receipt and Control.

      Note:

      If an envelope is not attached use the postmark date stamped on the face of the return.
      • Signature date (unless other information indicates signature date is invalid). Accept Revenue Officers or other IRS officials' signature date.
      • The DLN Julian Date minus 10 days.
      • The current date minus 10 days.
      • If multiple dates are on the return, use the earliest date as the Received Date.

      Note:

      Do not consider private metered mail dates as postmark dates unless there is a "P.O." or "U.S.-P.O." in the date circle.

3.12.15.10.7  (01-01-2010)
♦Error Code 007- Received Date Earlier Than Tax Year♦

  1. Fields Displayed – Error Code 007 will display as follows:

    Field Designator Field Name Length
    01TXP Tax Period 6
    01RCD Received Date 8
    01CCC Computer Condition Code 10

  2. Invalid Condition – Error Code 007 will generate when the Received Date is earlier than the last day of the Tax Period/Year.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

    2. Compare displayed fields with the return. If incorrect, overlay the screen with the correct information.

    If... And... Then...
    The Received Date is invalid and it appears that the incorrect year was used (i.e., 20090115 instead of 20100115), and other information (Julian date, postmark date, and/or signature date) indicates that the received date should be a current year,   Change the Received Date year to the current year in Field 01RCD.
    The return is an early filed "Final" return,  

    1. Change the Tax Period to agree with the month before the Received Date and enter in Field 01TXP.

    2. Enter "F" in Field 01CCC.

    The return is not an early filed "Final" return, The Tax Period ending is less than four months after the Received Date,

    1. SSPND 480.

    2. Prepare Form 4227 with the notation "EARLY FILED" .

    The return is not an early filed "Final" return, The Tax Period ending is more than four months after the Received Date,

    1. Initiate correspondence for clarification of the Tax Period.

    2. SSPND 211.
    The return is not an early filed "Final" return, The month of the Received Date is prior to the Tax Period ending, Change the month of the Received Date to equal the month of the Tax Period.

  4. Suspense Correction

    If... Then...
    The taxpayer replies that the return is a "Final" ,

    1. Change the Tax Period to agree with the month before the Received Date and enter in Field 01TXP.

    2. Enter "F" in Field 01CCC.

    The taxpayer replies that the return is not a final return, SSPND 480 until the end of the tax period provided by the taxpayer.
    The taxpayer fails to reply or the reply is not adequate,

    1. Enter "3" in Field 01CCC.

    2. SSPND 480 until the end of the tax period indicated on the return.

3.12.15.10.8  (01-01-2010)
♦Error Code 010 – Amended Return "G" Coded ♦

  1. Fields Displayed – Error Code 010 will generate as follows:

    Field Designator Field Name Length
    01NC Name Control 4
    01EIN Employer Identification Number 9
    01TXP Tax Period 6
    01RCD Received Date 8
    01CCC Computer Condition Code 10
    01NAI NAICS Code 6
    01DOB Date Business Started 6
    01IRC Initial Return Code (Form 1065 only) 1
    01TT Technical Termination Code (Form 1065 only) 1
    01AMC Accounting Method Code 1
    01NOP Number of Partners 6
    01LPC Limited Partnership Code 1
    01DPC Dual Partner Code 1
    01MPC Multi Partner Code (From 1065-B only) 1
    01FDC Foreign/Domestic Corporation Code (Form 1065 only) 1
    01INE Individual/Estate Ownership Code (Form 1065 only) 1
    01PCS Ownership of Foreign or Domestic Corporation Code (Form 1065 only) 1
    01DPT Ownership of Foreign Partnership or Trust Code (Form 1065 only) 1
    01PTT Partnership Level Tax Treatment Election Code (Form 1065 only) 1
    01DPA Distribution of Property Code (Form 1065 only) 1
    01DRE Number of Forms 8858 Attached (Form 1065 only) 6
    01FPI Number of Forms 8805 Attached (Form 1065 only) 6
    01FPC Foreign Partner Code 1
    01IR1 Number of Forms 8865 Attached 6
    01ADC Audit Code 3
    01SIC Special Income Code 1
    01CRD Correspondence Received Date 8
    01ISI Installment Sales Indicator 1
    01NRL Nonrecourse Loan Code 1
    01MSC Missing Schedule Code 2
    01HSC Historic Structure Code 1
    01SWC Salary and Wage Code 1
    01EP EPMF Code 1
    01PSN Preparer Social Security Number 9
    01PEN Preparer Employer Identification Number 9
    01CBI Paid Preparer Checkbox Indicator 1
    01PTN Paid Preparer Telephone Number 10
    Section 02    
    Section 03    
    Section 04    
    Section 05    
    Section 06 ( Form 1065-B only)  

  2. Invalid Condition – Error Code 010 will generate when Computer Condition Code "G" is present and fields other than 01NC, 01EIN, 01TXP, 01RCD, 01CCC and 01CRD contain entries.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

    2. Compare displayed fields with the return. If incorrect, overlay the screen with the correct information.

    3. Determine if CCC "G" was input correctly:

    If... Then...
    Return indicates amended, revised, supplemental, corrected or superseding, Research BMFOL, SUMRY, and/or TXMOD to determine if information is exactly the same as a posted return.
    All information is not the same,

    1. Process the return with CCC "G" .

    2. DLSEC to delete all sections except Section 01.

    3. Delete the invalid entries that are present in Section 01. GTSEC 01, if necessary.
    All information is exactly the same,

    1. Cancel the DLN.

    2. Request the return refiled in its original block.

    3. DO NOT line through the DLN.

    A return is not posted for the tax period and the return is an amended return, Continue processing as an amended return.
    A return is not posted for the tax period and the return is not amended (G coded in error),

    1. Enter all necessary data in Sections 02 through 05 (02 through 06 for Form 1065-B).

    2. Ensure that the Section 01 fields are correct.

    3. Delete the "G" code in Field 01CCC.

    Note:

    When deleting CCC "G" and the sections required are shown as being present, no further verification of section entries is needed.

3.12.15.10.9  (01-01-2010)
Error Code 012 – Short Record (Invalid Fields)

  1. Fields Displayed – Error Code 012 will generate as follows:

    Note:

    This error code will generate on Form 1065 only.

    Field Designator Field Name
    01NC Name Control
    01EIN Employer Identification Number
    01TXP Tax Period
    01RCD Received Date
    01CCC Computer Condition Code
    01NAI NAICS Code
    01DOB Date Business Started
    01IRC Initial Return Code (Form 1065 only)
    01TT Technical Termination Code (Form 1065 only)
    01AMC Accounting Method Code
    01NOP Number of Partners
    01LPC Limited Partnership Code
    01DPC Dual Partner Code
    01MPC Multi Partner Code
    01FDC Foreign/Domestic Corporation Code (Form 1065 only)
    01INE Individual/Estate Ownership Code (Form 1065 only)
    01PCS Ownership of Foreign or Domestic Corporation Code (Form 1065 only)
    01DPT Ownership of Foreign Partnership or Trust Code (Form 1065 only)
    01PTT Partnership Level Tax Treatment Election Code (Form 1065 only)
    01DPA Distribution of Property Code (Form 1065 only)
    01DRE Number of Forms 8858 Attached (Form 1065 only)
    01FPI Number of Forms 8805 Attached (Form 1065 only)
    01FPC Foreign Partner Code
    01IR1 Number of Forms 8865
    01ADC Audit Code
    01SIC Special Income Code
    01CRD Correspondence Received Date
    01ISI Installment Sales Indicator
    01NRL Nonrecourse Loan Code
    01MSC Missing Schedule Code
    01HSC Historic Structure Code
    01SWC Salary and Wage Code
    01EP EPMF Code
    01PSN Preparer Social Security Number
    01PEN Preparer Employer Identification Number
    01CBI Paid Preparer Checkbox Indicator
    01PTN Paid Preparer Telephone Number
    Section 02  
    Section 03  
    Section 04  
    Section 05  

  2. Invalid Condition – Error Code 012 will generate when one of the following conditions is present:

    • Computer Condition Code "5" or "8" is present and fields other than 01NC, 01EIN, 01TXP, 01RCD, 01NOP, 01CCC and 01CRD contains entries.

    • Computer Condition Code "6" is present and fields other than 01NC, 01EIN, 01TXP, 01RCD, 01NOP, 01CCC, 01ADC and 01CRD contain entries.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

    2. Compare displayed fields with the return. If incorrect, overlay the screen with the correct information.

    3. Determine if CCC "5" , "6" or "8" was input correctly. ( See IRM 3.12.15.3.7 ):

    If... Then...
    CCC "5" , "6" or "8" was input correctly,

    1. DLSEC to delete all sections except Section 01.

    2. GTSEC 01 and delete the invalid entries that are present in Section 01.
    CCC "5" , "6" or "8" was input incorrectly,

    1. Determine from Form 1065 if any fields are required in Sections 02 through 08. If required, GTSEC and enter the required data.

    2. Ensure that the Section 01 fields are correct.

    3. Delete the "5" , "6" or "8" code in Field 01CCC.

3.12.15.10.10  (01-01-2010)
♦Error Code 014 – Missing Address Entries♦

  1. Fields Displayed – Error Code 014 will display as follows:

    Field Designator on Form 1065 Field Name Length
    05CON "In-Care-of" Name 35
    05FAD Foreign Address 35
    05ADD Street Address 35
    05CTY City 22
    05ST State 2
    05ZIP ZIP Code 12

    Field Designator on Form 1065-B Field Name Length
    06CON "In-Care-of" Name 35
    06FAD Foreign Address 35
    06ADD Street Address 35
    06CTY City 22
    06ST State 2
    06ZIP ZIP Code 12

  2. Invalid Condition – Error Code 014 will generate when any of the following conditions are present:

    • If the street address is present, Field 05CTY (Field 06CTY on Form 1065-B) and Field 05ST (Field 06STon Form 1065-B) must be present, unless a Major City Code is used.

    • If a Major City Code is used, Field 05ADD (Field 06ADD on Form 1065-B) must be present.

    • A City must be present. If the city is not in the Major City format, Field 05ST (Field 06ST on Form 1065-B) must be present. Field 05ADD(Field 06ADD on Form 1065-B) can be blank.

    • A Major City Code is used and Field 05ST (Field 06ST on Form 1065-B) is present.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

    2. Compare the displayed fields with the return. If incorrect, overlay the screen with the correct information.

    3. Research any of the following for valid address information.

      • Document 7475
      • INOLES, NAMEB/NAMEE, ENMOD

    If... And... Then...
    A Major City Code is present, A street address is not available,

    1. Enter the City Name (spelled out, not in Major City format) in Field 05CTY (Field 06CTY on Form 1065-B).

    2. Enter the State Code in Field 05ST (Field 06ST on Form 1065-B).

    The Major City Code is correct, The state is present, Delete Field 05ST (Field 06ST on Form 1065-B).
    The ZIP Code or Address cannot be corrected from the information on the return, attachments or from research,   DLSEC Section 05 (DLSEC 06 on Form 1065-B).

3.12.15.10.11  (01-01-2010)
♦Error Code 015 - Foreign Address/State♦

  1. Fields Displayed - Error Code 015 will display as follows:

    Field Designator on Form 1065 Field Name Length
    05CON "In-Care-of" Name 35
    05FAD Foreign Address 35
    05ADD Street Address 35
    05CTY City 22
    05ST State 2
    05ZIP ZIP Code 12

    Field Designator on Form 1065-B Field Name Length
    06CON "In-Care-of" Name 35
    06FAD Foreign Address 35
    06ADD Street Address 35
    06CTY City 22
    05ST State 2
    06ZIP ZIP Code 12

  2. Invalid Condition - Error Code 015 will generate when any of the following conditions are present:

    • Field 05ST (06ST) has an entry other than "." (period/space) when Field 05FAD (06FAD) is present.

    • Field 05ZIP (06ZIP) has an entry when Field 05FAD (06FAD ) is present.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

    2. Compare displayed fields with the return. If incorrect overlay the screen with the correct information.

    If... Then...
    A foreign address is present in Field 05FAD (Field 06FAD on Form 1065-B),

    1. Field 05ST (Field 06ST on Form 1065-B) must contain "." (period/space)

    2. Delete any entry in Field 05ZIP (Field 06ZIP on Form 1065-B).

    A foreign address is not present in Field 05FAD (Field 06FAD on Form 1065-B), Check return for foreign address
    A foreign address is present on the return,

    1. Enter the foreign address in Field 05FAD (Field 06FAD on Form 1065-B).

      Note:

      If additional space is required, continue entering the address in Field 05ADD (Field 06ADD on Form 1065-B)

    2. Field 05CTY (Field 06CTY on Form 1065-B) must contain the appropriate foreign country code. See Document 7475, State and Address Abbreviations, Major City codes, (MCCs), ZIP Codes and Countries for official foreign country codes.

      Exception:

      Use the country code based on the province in Field 05CTY if the foreign address is from Canada and the address contains a province name or abbreviation. ( See Exhibit 3.12.15-6. )

    3. Field 05ST (Field 06ST on Form 1065-B) must contain "." (period/space).

    4. Delete any entry in Field 05ZIP (Field 06ZIP on Form 1065-B).

    A foreign address is not present on the return,

    1. Verify the address on the return is not a foreign address.

    2. SSPND 610.

    3. Renumber return with domestic DLN.

3.12.15.10.12  (01-01-2010)
♦Error Code 016 – ZIP Code/State Mismatch♦

  1. Fields Displayed – Error Code 016 will display as follows:

    Field Designator on Form 1065 Field Name Length
    05CON "In-Care-of" Name 35
    05FAD Foreign Address 35
    05ADD Street Address 35
    05CTY City 22
    05ST State 2
    05ZIP ZIP Code 12

    Field Designator on Form 1065-B Field Name Length
    06CON "In-Care-of" Name 35
    05FAD Foreign Address 35
    06ADD Street Address 35
    06CTY City 22
    06ST State 2
    06ZIP ZIP Code 12

  2. Invalid Condition – Error Code 016 will generate when the ZIP Code is inconsistent with the Major City Code or State Code.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

    2. Compare displayed fields with the return. If incorrect, overlay the screen with the correct information.

    3. Research any of the following for valid ZIP Code information:

      • Document 7475
      • INOLES, NAMEB/NAMEE, ENMOD

    4. If only the first three digits of the ZIP Code can be determined, enter "01" in the fourth (4th) and fifth (5th) positions.

      If... And... Then...
      Unable to determine a valid ZIP Code from the return or attachment,   Enter the valid ZIP Code found through research in Field 05ZIP (Field 06ZIP on Form 1065-B).
      The address is in a major city, A Major City Code can be determined, Enter Major City Code in Field 05CTY (Field 06CTY on Form 1065-B).
      The address is in a major city, A Major City Code cannot be determined, 1. Enter the name of the city in Field 05CTY (Field 06CTY on Form 1065-B).
      2. Enter the State Code in Field 05ST ( Field 06ST on Form 1065-B).
      The address is not in a major city,   1. Enter the appropriate state abbreviation in Field 05ST (Field 06ST on Form 1065-B).
      2. Enter ZIP Code in Field 05ZIP (Field 06ZIP on Form 1065-B)

    5. APO/DPO/FPO Addresses – An Army Post Office (APO), Diplomatic Post Office (DPO) or Fleet Post Office (FPO) is not a foreign address. The Postal Service established new address requirements for APO/DPO/FPO addresses.

      If an address appears in the old APO/DPO/FPO format, convert to the new state Code abbreviation based on the ZIP Code. For example, if the old address appears as "APO New York, NY 091XX" , convert to read as "APO AE 091XX" .

        APO AA 34000 - 34049
        FPO AA 34050 - 34099
        APO AE 090XX – 094XX and
      096XX – 098XX
        FPO AE 095XX
        APO AP 962XX - 965XX and
      98700 - 98759
        FPO AP 966XX and
      98760 - 98799

3.12.15.10.13  (01-01-2010)
Error Code 026 – Tax Period Mismatch

  1. Fields Displayed – Error Code 026 will display as follows:

    Field Designator Field Name
    CL Clear Code
    01EIN Employer Identification Number
    01TXP Tax Period
    >>>> Tax Period Underprint
    01CCC Computer Condition Code
    01ADC Audit Code

  2. Invalid Condition – Error Code 026 will generate when any of the following conditions are present:

    • The Tax Period underprint does not agree with the month on the EIF.

    • An "F" is not present in Field 01CCC.

  3. Correction Procedures:

    1. Before taking any additional research steps to resolve Error Code 026, drop the cursor to the bottom of the screen and transmit. This will ensure that any prior changes to the Tax Period have posted to the NAP. If Error Code 026 reappears, continue with the remainder of the correction procedures.

    2. Correct all misplaced entries, coding and transcription errors.

    3. Partnerships may file 52-53 week returns. A 52-53 week tax year can end 6 days before to 3 days after the end of the month.

      If... Then...
      Tax year ends up to 3 days after the end of the month, Use the previous month in Field 01TXP.

      Example:

      The end of the tax year is May 2, 2009, then the tax period is 200904.
      The year ends 6 days before the end of the month, Use the year ending month in Field 01TXP.

      Example:

      The end of the tax year is April 26, 2009, enter 200904 in Field 01TXP.

    4. Acceptable reasons for filing a short period return include, but are not limited to, the following:

      a) IRC Section 444 - Election of taxable year other than required taxable year.
      b) IRC Section 645 - Certain revocable trusts treated as part of estate.
      c) IRC Section 671 through IRC Section 679 9 - Grantors and others treated as substantial owners.
      d) IRC Section 806 - Small life insurance company deduction.
      e) Treas. Reg. 1.442-1(b)(2) - Change of annual accounting period.
      f) Rev. Proc. 76-10 - Group change to annual accounting period.
      g) Rev. Proc. 85-58 - Changes in accounting periods and methods of accounting.
      h) Rev. Proc. 87-32 - Changes in accounting periods and methods of accounting.
      i) Rev. Proc. 2002-38 - Changes in accounting periods; Automatic approval for flowthrough entities.
      j) Rev. Proc. 2006-48 - Period of computation of taxable income.

    5. See Exhibit 3.12.15-8. , Error Code 026 - Error Correction Procedures and for research and correction procedures.

    6. See table below for a list of transaction codes and definitions applicable to possible changes to the fiscal year month.

    Transaction Code Definition
    016 Indicates a change to various entity data (e.g., filing requirement, fiscal year month (FYM), etc.)
    052 Reverses TC 053, 054 and 055 (manual input)
    053 Approved Form 1128, Application to Adopt, Change, or Retain a Tax Year, to accept change of accounting period.
    054 Retained Fiscal Year Month (FYM) ( Rev. Proc. 87-32 )
    055 Approved Form 8716, Election to Have a Tax Year Other Than a Required Tax Year
    057 Reversal of TC 054 and 055 (generated)
    090 Small business election accepted (1120 to 1120-S)
    091 Termination of small business (1120-S to 1120)
    092 Reverses TC 090, 093, 095 and 097
    093 Approved Form 2553, Election by a Small Business Corporation
    094 Form 2553 Denied
    095 Form 2553 received but not processed
    096 Termination of small business election

3.12.15.10.13.1  (01-01-2010)
Error Code 026 - Suspense Correction

  1. See Exhibit 3.12.15-9. , Error Code 026 - Suspense Correction Procedures, for suspense correction procedures.

  2. If no reply, Rejects will process as follows:

    If... Then...
    The last Tax Period with a TC 150 is 12 months or more prior to the Tax Period of the return

    1. Input TC 474 on REQ77 for the year and month before the beginning month of the Tax Period on Form 1065 and enter 1 for the number of cycles.

      Example:

      If the Tax Period is 200909, use 200809; if the Tax Period is 200911, use 200811

    2. Input TC 016 on BNCHG (follow local procedures) so that the return will post and TC 474 to suppress the notice.

    3. Enter "3" in Field 01ADC.

    4. Enter "3" in Field 01CCC.

    5. SSPND 420

    6. After the return has been held for one cycle, enter a " C" in the Clear Code field.

    The last Tax Period with a TC 150 is less than 12 months prior to the Tax Period of the return Enter a "Y" in Field 01CCC.

3.12.15.10.13.2  (01-01-2010)
Procedures for Converting Form 1065-B to Form 1065

  1. If a Form 1065-B is filed as an "initial" return it must be converted to a Form 1065. See Figure 3.12.15-11a. through 3.12.15.11d and the procedures below:

    1. Enter Code "2" in Field 01IRC and edit to the left of Line G, page 1 of Form 1065.

    2. Income – Edit the income section of Form 1065-B to the following lines and fields on Form Form 1065.

      Edit From
      Form 1065-B...      		 Edit To Form 1065 and Enter In...
      Line 1a (Gross receipts or sales) Field 0201A
      Line 1b (Less returns and allowances) Field 0201B
      Line 2 ( Cost of Good sold) Field 0202
      Computer Condition Code (CCC) Field 01CCC
      Line 4 (Net income (loss) from rental real estate) Field 02K02
      Line 5 (Net income (loss) from other rental activities Field 02K3C
      Line 6 (Ordinary income (loss) from other partnerships, estates, and trusts) Field 0204
      Line 7 (Net farm profit (loss)) Field 0205
      Line 9 (Net gain (loss) from Form 4797 ) Field 0206
      Line 10 (Other income (loss)) Field 0207

  2. Deductions – Edit the Deductions section of Form 1065-B to the following lines and fields on Form 1065.

    Edit From
    Form 1065-B...    		 Edit To Form 1065 and Enter In...
    Line 12 (Salaries and wages) Field 0309
    Line 13 (Guaranteed payments to partners) Field 0310
    Line 14 (Repairs and maintenance) Field 0311
    Line 15 (Bad debts) Field 0312
    Line 16 (Rent) Field 0313
    Line 17 (Taxes and licences) Field 0314
    Line 18 (Interest) Field 0315
    Line 19c (Depreciation) Field 0316C
    Line 20 (Depletion) Field 0317
    Line 21 (Retirement plans, etc.) Field 0318
    Line 22 (Employee benefit programs) Field 0319
    Line 23 (Other deductions) Field 0320
    Line 24 (Total deductions) Field 0321

  3. Part II - Taxable Income or Loss From Other Activities – Edit the income amounts from Part II of Form 1065-B to the following lines and fields on Form 1065.

    Edit From Part II
    Form 1065-B...    		 Edit To Part II
    Form 1065 and Enter in...
    Line 1, Interest Field 02K05
    Line 2a, Ordinary Dividends Field 02K6A
    Line 4, Excess of net short-term capital gain over net long-term capital loss Field 02K07
    Line 5, Other Income (loss) Field 02K11

  4. Schedule A - Cost of Goods Sold - Edit the income amounts from Schedule A of Form 1065-B to the following lines and fields on Form 1065.

    Edit From Schedule A
    Form 1065-B...    		 Edit To Schedule A
    Form 1065 and Enter in...
    Line 1, Inventory at beginning of year Field 03A01
    Line 2, Purchases less cost of items withdrawn for personal use Field 03A02
    Line 6, Total. Add lines 1 through 5 Field 03A06
    Line 7, Inventory at end of year Field 03A07

  5. Schedule B - Other Information - Edit Schedule B entries from Form 1065-B to the following lines and fields on Form 1065.

    Edit From Schedule B
    Form 1065-B...    		 Edit To Schedule B
    Form 1065...
    Question 2, Are any partners in this partnership also partnerships? Filed 01DPC
    Question 4, Does this partnership have any foreign partners? Field 01FPC
    Question 9, Enter the number of Forms 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships, attached to this return. Field 01IR1

  6. Partners' Share of Income, Credits, Deduction, etc. – Edit Schedule K amounts from Form 1065-B to the following lines and fields on Form 1065.

    Edit From Schedule K
    Form 1065-B...    		 Edit to Schedule B
    Form 1065 and Enter in...
    Line 4b (Net capital gain (loss) from other activities) Field 02K9A
    Line 11 (Low-income housing credit) Field 02KA1
    Line 12 (Rehabilitation credit from rental real estate activities) Field 02KB1
    Line 14d(1) (Foreign gross income sourced at partnership level - passive category) Field 02FTP
    Line 14d(3) (Other foreign gross income) Field 02FTG
    Line 14e(1) (Deductions allocated at partner level - interest expense) Field 02DIN
    Line 14e(2) (Other deductions at partner level) Field 02DED
    Line 14f(1) (Deductions allocated at partnership level - passive category) Field 02DAP
    Line 14f(3) (Other deductions at partnership level) Field 02DAG
    Line 14g (Total foreign taxes) Field 02FTC
    Line 14h (Reduction in taxes available for credit) Field 02FTR

  7. Balance Sheets per Books (Schedule L and Schedule M-2) - Edit Schedule L and Schedule M-3 amounts from Form 1065-B to the lines and fields on Form 1065.

    Edit From Schedule L and Schedule M-2
    Form 1065-B...    		 Edit to Schedule L and Schedule M-2
    Form 1065 and Enter in...
    Schedule L, Line 19 (Mortgages, notes, bonds payable in 1 year or more) Field 0419D
    Schedule M-2, Line 9 (balance at the end of year) Field 04PCA

    Figure 3.12.15-11a
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Converting Form 1065-B to Form 1065 (page 1) ("Initial " Return)

    Figure 3.12.15-11b
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Converting Form 1065-B to Form 1065 (page 2) ("Initial " Return)

    Figure 3.12.15-11c
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Converting Form 1065-B to Form 1065 (page 4) ("Initial " Return)

    Figure 3.12.15-11d
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Converting Form 1065-B to Form 1065 (page 5) ("Initial " Return)

3.12.15.10.14  (01-01-2010)
Error Code 028 – Received Date Missing

  1. Fields Displayed – Error Code 028 will display as follows:

    Field Designator Field Name
    01RCD Received Date
    01CCC Computer Condition Code

  2. Invalid Condition – Error Code 028 will generate when both of the following conditions are present:

    • Computer Condition Code "R" , is present.

    • Received Date is not present.

  3. Correction Procedures:

    1. Compare the displayed fields with the return. If incorrect, overlay the screen with the correct information.

      If... Then...
      CCC "R" , is present, Enter the Received Date in Field 01RCD.
      CCC "R" , is not present, Delete code "R" , from Field 01CCC.
      The return is not"G" coded, 1. GTSEC 02 and enter the data in the fields for Section 02 and transmit.
      2. When Error Code 010 generates, enter appropriate fields.
      3. Delete CCC "G" from Field 01CCC.
      The return is correctly "G" coded, Enter the Received Date in Field 01RCD, determined in the following order:
      1. Postmark date stamped in margin by Receipt and Control.
      2. Signature date (unless other information indicates signature date is invalid). This also applies to Revenue Officers or other IRS Official signature date.
      3. The DLN Julian Date minus 10 days.
      4. Current date minus 10 days.

      Note:

      Do not consider private metered mail dates as postmark dates unless there is a "P.O." or "U.S.-P.O." in the date circle.

    2. If multiple dates are on the return, use the earliest date as the Received Date.

      Reminder:

      Received Date should always be present. After determining if the Computer Condition Code is correct, always enter the Received Date as part of your correction.

3.12.15.10.15  (01-01-2010)
Error Code 034 – Correspondence Received Date Not Valid

  1. Fields Displayed – Error Code 034 will display as follows:

    Field Designator Field Name
    01TXP Tax Period
    01RCD Received Date
    01CRD Correspondence Received Date

  2. Invalid Condition – Error Code 034 will generate when either of the following conditions is present:

    • The Correspondence Received Date is later than the processing date.

    • Field 01CRD is equal to or earlier than Field 01RCD.

    Note:

    An entry in Field 01CRD does not require an entry in Field 01RCD.

  3. Correction Procedures:

    1. Compare the displayed fields with the return. If incorrect, overlay the screen with the correct information.

    2. The Received Date will either be stamped or edited on the return. If the Received Date is missing or illegible, determine the date in the following order:

        Legible U.S. Post Office postmarked date.
        Postmark date stamped in the margin by Receipt and Control.
        Signature date (unless other information indicates signature date in invalid). This applies to Revenue Officers' or other IRS Officials' signature date.
        The DLN Julian Date minus 10 days.
        The current date minus 10 days.

      Note:

      Do not consider private metered mail dates as postmark dates unless there is a "P.O. " or "U.S.-P.O." in the date circle.

    3. The Correspondence Received Date will be determined from the date the reply was received at the Campus. Refer to the return for the Correspondence Received Date edited in the Entity section of the return. This can be verified by checking the stamped Received Date on the correspondence attached to the return.

    If... Then...
    The Correspondence Received Date is present and later than the processing date, Delete the CRD from Field 01CRD.
    More than one Received Date is present,

    1. Enter the earliest date.

    2. Enter "3" in Field 01CCC and on Form 1065 or Form 1065-B .

3.12.15.10.16  (01-01-2010)
Error Code 073 – Fields 01CCC and 01CRD Present

  1. Fields Displayed – Error Code 073 will display as follows:

    Field Designator Field Name
    01CCC Computer Condition Code
    01CRD Correspondence Received Date

  2. Invalid Condition – Error Code 073 will generate when a "3" is present in Field 01CCC and an entry is present in Field 01CRD.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

    2. If IRS correspondence is attached, determine if a reply has been received from the taxpayer.

    If... Then...
    Reply to correspondence has been received, Delete the "3" in Field 01CCC.
    No reply received, Delete entry in Field 01CRD.

3.12.15.10.17  (01-01-2010)
Error Code 702 – Received Date Not Present

  1. Fields Displayed – Error Code 702 will display as follows:

    Field Designator Field Name
    01RCD Received Date
    01CRD Correspondence Received Date

  2. Invalid Condition – Error Code 702 will generate when the return has been processed through RPS and a Received Date is not present.

  3. Correction Procedures:

    1. Compare the displayed fields with the return. If incorrect, overlay with the correct information.

    2. Determine the Received Date in the following priority:

      • Stamped date on the return
      • Envelope postmark date
      • Revenue Officer's signature date
      • Taxpayer's signature date
      • DLN Julian date minus 10 days
      • Current date minus 10 days

3.12.15.10.18  (01-01-2010)
Error Code 725 – Number of Partners and Total Assets Same

  1. Fields Displayed – Error Code 725 will display as follows:

    Field Designator Field Name
    CL Clear Code
    01NOP Number of Partners
    02TAS Total Assets

  2. Invalid Condition – Error Code 725 will generate when the number of Schedules K-1 and the Total Assets are the same.

  3. Correction Procedures - Compare the displayed fields with the return. If incorrect, overlay with the correct information.

    If... Then...
    ISRP transcribed Number of Schedules K-1 and/or Total Assets incorrectly, Enter correct amount from the return.
    The Number of Schedules K-1 and Total Assets are the same, Enter a "C" in the Clear Code field.

3.12.15.10.19  (01-01-2010)
Error Code 726 – Number of Partners and Date Business Started Same

  1. Fields Displayed – Error Code 726 will display as follows:

    Field Designator Field Name
    CL Clear Code
    01DOB Date Business Started
    01NOP Number of Partners (Number of Schedules K-1)

  2. Invalid Condition – Error Code 726 will generate when the Number of Schedules K-1 and the Date Business Started are the same.

  3. Correction Procedures - Compare the displayed fields with the return. If incorrect, overlay with the correct information.

    If... Then...
    ISRP transcribed Number of Schedules K-1 and/or Date Business Started incorrectly, Correct the field to agree with the return.
    The Number of Schedules K-1 and Date Business Started are the same, Enter a "C" in the Clear Code field.

3.12.15.10.20  (01-01-2010)
Error Code 727 – Number of Partners and NAICS Code Same

  1. Fields Displayed – Error Code 727 will display as follows:

    Field Designator Field Name
    CL Clear Code
    01NAI NAICS Code
    01NOP Number of Partners

  2. Invalid Condition – Error Code 727 will generate when one of the following conditions are present:

    • The Number of Schedules K-1 and the NAICS Code are the same.

    • The Number of Schedules K-1 is greater than 9,999.

  3. Correction Procedures Compare the displayed fields with the return. If incorrect, overlay with the correct information.

    If... Then...
    ISRP transcribed Number of Schedules K-1 and/or NAICS Code incorrectly, Correct the field to agree with the return.
    The Number of Schedules K-1 and NAICS Code are the same, Enter a "C" in the Clear Code field.
    The Number of Schedules K-1 is greater than 9,999, Enter a "C" in the Clear code field.

3.12.15.10.21  (01-01-2010)
Error Code 728 – Number of Partners Invalid

  1. Fields Displayed – Error Code 728 will display as follows:

    Field Designator Field Name
    CL X Clear Code
    01NOP Number of Partners
    01CCC Computer Condition Code

  2. Invalid Condition – The number of Schedules K-1 is "1" and CCC "F" , or "6" is not present.

  3. Correction Procedures:

    1. If the partnership indicates that the number of Schedules K-1 is "1" or the attached Schedule K-1 shows 100% interest in the partnership, follow the procedures below:

    If... Then...
    The partnership indicates that this is a "final return" ,

    1. Enter "2" in Field 01NOP.

    2. Enter "F" in Field 01CCC.

    There is an indication that this is a short record return (e.g., common trust, §761(a), amended return, nominee, etc.) ( See IRM 3.12.15.1.13.1. ), Enter "2" in Field 01NOP for all short record returns.

    Exception:

    Do not enter a "2" on an amended return. Enter "G" in Field 01CCC.

    Partnership entity section indicates

    • Domestic "Limited Partnership" (LP),

    • Domestic "Limited Liability Partnership" (LLP),

    • Domestic "Limited Liability Company" (LLC),

    • "Limited Liability Land Trust" (LLLT), or

    • "Unincorporated Business Organization" (UBO) or

    • "2" , "3" , or "4 " is present in Field 01LPC.

    1. Enter CCC "F" in Field 01CCC and "2 " in Field 01NOP.

    2. Continue processing.

    3. Advise the taxpayer that we are deleting the partnership filing requirement with a non-suspense letter using Letter 3733C.
    Partnership indicates payment to a retired or deceased partner or cites IRC Section 1.736-7, Enter "2" in Field 01NOP.
    None of the above are present, Correspond using Letter 1355C, informing the partnership that they cannot have one 100% partner and ask for an explanation.
    The partnership responds stating they are a Limited Partnership, Limited Liability Partnership, Company, Land Trust or Unincorporated Business Organization,

    1. Enter CCC "F" in Field 01CCC.

    2. Advise the taxpayer that we are deleting the partnership filing requirement with a non-suspense letter using Letter 3733C

    3. Continue processing.
    The partnership fails to respond,

    1. Enter "F" in Field 01CCC and "2" in Field 01NOP.

    2. Advise the taxpayer that we are deleting the partnership filing requirement with a non-suspense letter using Letter 3733C.

    3. Continue processing.

3.12.15.10.22  (01-01-2010)
Error Code 734 – Total Income and Computer Amounts Differ

  1. Fields Displayed – Error Code 734 will display as follows:

    Field Designator on Form 1065 Field Name
    0201A Gross Receipts
    0201B Returns and Allowances
    >>>> Gross Profit – Computer
    0202 Cost of Goods Sold
    0204 Ordinary Income
    0205 Net Farm Profit
    0206 Net Ordinary Gains
    0207 Other Income
    0208 Total Income
    >>>> Total Income – Computer

    Field Designator on Form 1065-B Field Name
    0201A Gross Receipts
    0201B Returns and Allowances
    >>>> Gross Profit – Computer
    0202 Cost of Goods Sold
    0204 Net Income (Loss) from Rental Real Estate
    0205 Net Income (Loss) from Other Rental Activities
    0206 Ordinary Income (Loss) from Other Partnerships and Estates and Trusts
    0207 Net Farm Profit (Loss) from Schedule F
    0208 Excess Net Short Term Capital Gain
    0209 Net Gain (Loss) from Form 4797
    0210 Other Income (Loss)
    0211 Total Income (Loss)
    >>>> Total Income – Computer

  2. Invalid Condition – Error Code 734 will generate when the transcribed Total Income amount differs from the Computer's amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

  3. Correction Procedures:

    1. Compare the data on the screen with the partnership's entries on the return.

    2. Correct all misplaced entries, coding and transcription errors.

    If... Then...
    The partnership completed a field specific to this error code or calculated the Total Income field incorrectly , Change Field 0208 (Field 0210 on Form 1065-B) to agree with the underprint amount.
    Line 7 (Line 10, Form 1065-B) is not perfected when the only entry present is on Line 8 (Line 11 on Form 1065-B), Enter amount from Line 8 (Line 11 on Form 1065-B) in Field 0207 (Field 0210 on Form 1065-B).
    Incorrect transcription of Fields 0204, 0205, 0206, 0207 or 0208 (Fields 0204, 0205, 0206, 0207, 0208, 0209, 0210 or 0211 on Form 1065-B), Enter correct amount from the return.
    Line 1C has an entry but Lines 1A and 1B are blank, Edit Line 1C amount to Line 1A.
    No transcription errors are found on a 199812 or subsequent form,

    1. Verify that the entries on Lines 3 through 7 (Lines 4 through 10 on Form 1065-B) have been brought forward from schedules and/or attachments.

    2. If there is an amount present for Total Income on Line 8 (Line 11 on Form 1065-B) but the amount is not identified on Lines 3 through 7 (Lines 4 through 10 on Form 1065-B), enter the amount from Line 8 (Line 11 on Form 1065-B) in Field 0207 (Field 0210 on Form 1065-B) and on Line 7 (Line 10 on Form 1065-B) of the return.

    Edited correctly, Enter the verified total of Lines 3 through 7 (Lines 4 through 10, Form 1065-B) in Field 0208 (Field 0211, Form 1065-B) on the screen and edit Line 8 (Line 11, Form 1065-B) on the return, if different.

3.12.15.10.23  (01-01-2010)
Error Code 736 – Total Deductions and Computer Amounts Differ

  1. Fields Displayed – Error Code 736 will display as follows:

    Field Designator on Form 1065 Field Name
    0309 Net Salary and Wage
    0310 Payments to Partners
    0311 Repairs and Maintenance
    0312 Bad Debts
    0313 Rent
    0314 Taxes and Licenses
    0315 Interest Expense
    0316C Depreciation
    0317 Depletion
    0318 Retirement Plans
    0319 Employee Benefit Program
    0320 Other Deductions
    0321 Total Deductions
    >>>> Total Deductions – Computer

    Field Designator on Form 1065-B Field Name
    0312 Net Salary and Wage
    0313 Payments to Partners
    0314 Repairs and Maintenance
    0315 Bad Debts
    0316 Rent
    0317 Taxes and Licenses
    0318 Interest Expense
    0319C Depreciation
    0320 Depletion
    0321 Retirement Plans
    0322 Employee Benefit Program
    0323 Other Deductions
    0324 Total Deductions
    >>>> Total Deductions – Computer

  2. Invalid Condition – Error Code 736 will generate when the transcribed Total Deductions differs from the computer amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. Correction Procedures:

    1. Compare the data on the screen with the partnership's entries on the return.

    2. Correct all misplaced entries, coding and transcription errors.

    If... Then...
    The partnership has failed to complete a field specific to this error code (other than Line 20) (Line 24 on Form 1065-B) or incorrectly calculated the Total Deduction field, Change Field 0321 (Field 0325, Form 1065-B) to agree with the underprint amount.
    Line 20 (Line 24, Form 1065-B) is not perfected when the only entry present was on Line 21 (Line 25, Form 1065-B), Enter amount from Line 21 (Line 25, Form 1065-B) in Field 0320 (Field 0324, Form 1065-B).
    Fields specific to the error code were transcribed incorrectly, Enter correct amount from the return .
    The partnership shows a negative amount on Line(s) 9, 10, 13, 14 or 15 (Line(s) 12, 13, 16, 17 or 18 on Form 1065-B),

    1. "X" the negative amount and include on Line 20 (Line 24, Form 1065-B) of the return.

    2. Delete the negative amount from the corresponding field on the screen.

    3. Enter (the adjusted) amount from Line 20 (Line 24, Form 1065-B) in Field 0320 (Field 0324, Form 1065-B).
    There is an amount present for Total Deductions on Line 21 (Line 24, Form 1065-B), but the amount is not identified on Lines 9 through 20 (Lines 12 through 23, Form 1065-B),

    1. Edit the amount from Line 21 to Line 20 on the return (Line 24 to Line 23 on Form 1065-B).

    2. Enter the amount in Field 0320 (Field 0323, Form 1065-B).
    There are amounts in Line 9 through 20 (Lines 12 through 23, Form 1065-B) but an amount is not on Line 21 (Line 24, Form 1065-B), Enter the verified total of Lines 9 through 20 (Lines 12 through 23, Form 1065-B) in Field 0321 (Field 0324, form 1065-B) on the screen and the return, if different.
    The same income is shown on Form 8825 (Rental Real Estate Income and Expenses of a Partnership or an S Corporation) and on Page 1 of Form 1065,

    1. "X" the amounts on page 1,

    2. Edit the Line 21 amount on Form 8825 to Line 2 of Schedule K.

      Note:

      Do not bring deduction amounts forward from Form 8825 to Page 1, Form 1065.
    No transcription errors are found,

    1. Verify that the entries on Lines 9 through 20 (Lines 12 through 23, Form 1065-B) have been brought forward correctly from schedules and/or attachments.

    2. Change Field 0321 to agree with the underprint amount.

3.12.15.10.24  (01-01-2010)
Error Code 737 – Publicly Traded Partnership Without Tax

  1. Fields Displayed – Error Code 737 will display as follows:

    Field Designator Field Name
    CL Clear Code
    01CCC Computer Condition Code
    03TAX 3.5% Tax

  2. Invalid Condition – Error Code 737 will generate if the return is identified as a Publicly Traded Partnership (PTP) with Document Code 67 when there is no tax amount written-in above Line 22 of Form 1065 and CCC "F" is not present.

  3. Correction Procedures:

    1. Compare the entry in Field 03TAX to the area above Line 22, Form 1065 and correct any coding or transcription errors.

    2. If Field 03TAX is blank, check return and attachments for the tax computation.

    If... Then...
    A 3.5% tax amount is located on return or attachment,

    1. Edit amount to area above Line 22, Form 1065.

    2. Enter amount in Field 03TAX.
    A 3.5% tax amount is not located on return or attachment, Check return for any indication that it is a "final" return.
    Indication on return that it is a final return, Enter "F" in Field 01CCC.
    No indication that the return is a final return, Enter $1.00 in Field 03TAX.

3.12.15.10.25  (01-01-2010)
Error Code 738 – Ordinary Income/Taxable Income and Computer Amounts Differ

  1. Fields Displayed – Error Code 738 will display as follows:

    Field Designator on Form 1065 Field Name
    0208 Total Income
    >>>> Total Income – Computer
    S03 NP  
    0321 Total Deduction
    >>>> Total Deduction – Computer
    0322 Ordinary Income
    >>>> Ordinary Income – Computer

    Field Designator on Form 1065-B Field Name
    0211 Total Income
    >>>> Total Income – Computer
    S03 NP  
    0324 Total Deduction
    >>>> Total Deduction – Computer
    0325 Taxable Income
    >>>> Taxable Income – Computer

  2. Invalid Condition – Error Code 738 will generate when the transcribed figure for Ordinary Income differs from the computer amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. Correction Procedures:

    1. Compare the entry in Field 0322 ( Form 1065) to Line 22 of the return and correct any transcription errors.

      If... Then...
      The partnership has failed to complete a field specific to this error code or calculated the Ordinary Income field incorrectly, Change Field 0322 to agree with the underprint amount.
      Fields 0208, 0321 or 0322 are transcribed incorrectly, Enter correct amount from the return.
      Line(s) 8, 21 or 22 are edited incorrectly, Correct entry and enter the correct amount in Fields 0208, 0321 or 0322.
      There is an amount present for Ordinary Income on Line 22 but the amount is not identified on Lines 1 through 21, 1. Edit the amount from Line 22 to Lines 7 and 8.
      2. Enter the amount in fields 0207 and 0208. Enter as negative amounts if Line 22 amount is negative.
      There are amounts on Lines 1 through 21 but an amount is not on Line 22, Enter the underprint in Field 0322.
      There are no transcription errors and the partnership has made an error in its calculations, 1. Enter the underprint amount in Field 0322.
      2. Edit an "X" next to the partnership's figures on Line 22 of the return.
      3. Enter the correct figure to the left of the "X" .
      The error in Ordinary Income ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , Prepare Letter 3733C to inform the partnership of the error in the calculations informing the partnership to be sure to prepare amended Schedules K-1 for the partners in the partnership. .

      Reminder:

      This letter is sent to the partnership for information only and does not require a response.

      Exception:

      The partnership does not need to be notified if Total Income is changed due to an amount being moved from Page 1, Form 1065 to Schedule K or vice versa.

    2. Compare the entry in Field 0325 (Form 1065-B) to Line 25 of the return and correct any transcription errors.

    If... Then...
    The partnership has failed to complete a field specific to this error code or calculated the Taxable Income field incorrectly Change Field 0325 to agree with the underprint amount.
    Fields 0211, 0324 or 0325 are transcribed incorrectly Enter correct amount from the return.
    Line(s) 11, 24 or 25 are edited incorrectly Correct entry and enter the correct amount in Fields 0211, 0324 or 0325.
    There is an amount present for Taxable Income on Line 25 but the amount is not identified on Lines 1 through 24

    1. Edit the amount from Line 24 to Lines 10 and 11.

    2. Enter the amount in Fields 0210 and 0211. Enter as negative amounts if Line 24 amount is negative.
    There are amounts on Lines 1 through 24 but an amount is not on Line 25 Enter the underprint amount in Field 0325.
    There are no transcription errors and the partnership has made an error in its calculations

    1. Enter the underprint amount in Field 0325.

    2. Edit an "X" next to the partnership's figures on Line 25 of the return.

    3. Enter the correct figure to the left of the "X" .

    The error in Taxable Income ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Prepare Letter 3733C to inform the partnership of the error in the calculations informing the partnership to be sure to prepare amended Schedules K-1 for the partners in the partnership.

    Reminder:

    This letter is sent to the partnership for information only and does not require a response.

    Exception:

    The partnership does not need to be notified if Total Income is changed due to an amount being moved from Page 1, Form 1065-B to Schedule K or vice versa.

3.12.15.10.26  (01-01-2010)
Error Code 739 – Tax Due/Overpayment and Computer Amounts Differ

  1. Fields Displayed – Error Code 739 will display on Form 1065-B as follows:

    Field Designator on Form 1065-B Field Name
    CL X Clear Code
    0326 Tax Due
    0327 Other Payments
    03TET Telephone Excise Tax Refund
    03TC> Telephone Excise Tax Combined - Computer
    03TRV Telephone Excise Tax Verified
    0328 Tax Due/Overpayment
    >>>> Tax Due/Overpayment - Computer

  2. Invalid Condition – Error Code 739 will generate when the transcribed amount for Tax Due/Overpayment differs from the computer amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

  3. Correction Procedures:

    If... Then...
    The partnership has failed to complete a field specific to this error code or calculated the Tax Due or Overpayment amount incorrectly, Change Field 0328 to agree with underprint amount.
    Fields 0326, 0327 or 0328 are transcribed incorrectly, Enter the correct amount shown on the return.
    Line 26, 27, 28 or 29 are edited incorrectly, Correct entry and enter the correct amount in Field 0326, 0327 or 0328.
    There are no transcription errors and the partnership has made an error in its calculations,

    1. Enter the underprint amount in Field 0328.

    2. Edit an "X" next to the partnership's figures on Line 28 or 29 of the return.

    3. Enter the correct figure to the left of the "X" .

3.12.15.10.27  (01-01-2010)
Error Code 999 – End of Year Reformats

  1. Field Displayed – Error Code 999 will display as follows:

    Field Designator Field Name
    01TXP Tax Period

  2. Invalid Condition – Error Code 999 will generate for all returns that are in error status at the end of the processing year.

  3. Correction Procedure – Since the system will revalidate the record and set validity checks based on next processing year's program, the only correction procedure required for Error Code 999 is for the tax examiner to transmit.

3.12.15.10.28  (01-01-2010)
♦Error Code 074 - TETR Inconsistent With Tax Year♦

  1. General Information -

    1. For tax returns filed with tax period ending 200612 through 200711, a refund for the federal telephone excise tax paid on long-distance service may be claimed.

    2. The credit claimed is for the tax paid on service that was billed after February 28, 2003 and before August 1, 2006.

    3. Partnerships claiming this credit must complete and submit Form 8913 (Credit for Federal Telephone Excise tax Paid) with their tax return.

  2. Fields Displayed - Error Code 074 will display as follows:

    Field Designator on Form 1065 Field Name
    CL Clear Code
    01TXP Tax Period
    20TTR Telephone Excise Tax Refund
    20TTI Telephone Excise Tax Credit Interest
    03TC> Total Telephone Excise Tax Refund - Computer
    03TET Telephone Excise Tax Refund
    03TRV TETR Credit Verified

    Field Designator on Form 1065-B Field Name
    CL Clear Code
    01TXP Tax Period
    20TTR Telephone Excise Tax Refund
    20TTI Telephone Excise Tax Credit Interest
    03TC> Total Telephone Excise Tax Refund - Computer
    03TET Telephone Excise Tax Refund
    03TRV TETR Credit Verified

  3. Invalid Condition - Error Code 074 will generate when any of the following conditions is present:

    • Tax period is before 200612 or after 200711.

    • The return is an "initial" return.

    • There are entries in Fields 20TTR and 20TTI and there is no entry in Field 03TET.

    • Field 20TTI is greater than Field 03TET and the total claimed is ≡ ≡ ≡ ≡ ≡ ≡ ≡ greater.

    • The transcribed amount for telephone excise tax refund amount (on return) differs from the computer amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

  4. Correction Procedures:

    1. Correct all misplaced entries and transcription errors.

    2. Compare displayed fields with the return. If incorrect, overlay the screen with the correct information.

    3. If the tax period was entered incorrectly, enter the correct tax period in Field 01TXP.

      If... Then...
      Tax period is prior to 200612 or after 200711 and is not an "initial" or "final" return, 1. Enter $.01 in Field 03TRV.
      2. Send Letter 105C explaining that the credit cannot be claimed on a return other than tax year 2006. ( See Exhibit 3.12.15-15. )
      The return is a "final" return and the normal tax period ending date is 200612 through 200711, Enter Field 03TET amount in Field 03TRV.
      The return is a "final" return and the normal tax period ending date is prior to 200612 or after 200711, 1. Enter $.01 in Field 03TRV.
      2. Send Letter 105C explaining that the credit cannot be claimed on a return other than tax year 2006. ( See Exhibit 3.12.15-15. )
      The return is an "initial" return, Research IDRS (INOLE) to determine if account was established prior to or during the allowable period (200304 through 200607) or prior year filings.
      Account was established prior to or during allowable period (200304 through 200607), GTSEC 01 and delete entry from Field 01IRC.

      Note:

      If Error Code 074 reappears, enter "C" in clear code field.

      No record of account prior to or during allowable period (200304 through 200607), 1. Enter $.01 in Field 03TRV.
      2. Send Letter 105C explaining that the credit cannot be claimed since the business was not established prior to or during the allowable period. ( See Exhibit 3.12.15-15. )

    4. If Form 8913 is attached and the combined amount was not shown on the dotted portion to the left of Line 22 of Form 1065 or on the dotted portion to the left of Line 27 of Form 1065-B, enter the amount from Field 03TC> in Field 03TET.

    5. If Form 8913 is attached and Field 20TTI is greater than Field 03TET, correspond to inform the taxpayer that the interest amount cannot be more than the excise tax paid and request a corrected Form 8913. ( See Exhibit 3.12.15-14., Telephone Excise Tax Credit - Correspondence)

      If... Then...
      Reply is received, 1. Compare Form 8913 to entries in Fields 20TTR and 20TTI.
      2. If different, enter total from corrected Form 8913 in Field 03TRV.

      Note:

      If Error Code 074 reappears, enter "C" in clear code field.


      3. If the amounts are the same, enter "C" in clear code field.
      No reply received, Enter "C" in clear code field.

    6. If the computer amount (Field 03TC>) differs from the transcribed amount (Field 03TET on Form 1065 or Form 1065-B) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , correspond and request a corrected Form 8913. ( See Exhibit 3.12.15-14. )

      If... Then...
      Reply is received, 1. If different, enter total from corrected Form 8913 in Field 03TRV.
      2. If the amounts are the same, enter "C" in clear code field.
      No reply received, 1. Enter Field 03TC> amount in Field 03TRV.
      2. Send Letter 106C advising the claim was partially not allowed because the refund amount was not computed correctly. ( See Exhibit 3.12.15-15. )

      Caution:

      DO NOT send Letter 106C if the amount in Field 03TC> is greater than Field 03TET


      3. Enter "C" in the clear code field.

    7. If Form 8913 is not attached, correspond and request a completed Form 8913. ( See Exhibit 3.12.15-14. )

      If... Then...
      Reply is received, Enter total from Form 8913 in Field 03TRV.
      No reply received, 1. Enter $.01 in Field 03TRV.
      2. Send Letter 105C stating claim for refund was not allowed because a Form 8913 was not received. ( See Exhibit 3.12.15-15. )

Exhibit 3.12.15-1  (01-01-2010)
♦Action Codes♦

  • CE = Code & Edit; EC = Error Correction; S = Suspense Correction; GEN = Computer Generated

Action Code Description Workday Suspense Period Function Used In
001 Input Document 0 GEN
Correspondence
210 EPMF Correspondence 60 ES, S
211 First Taxpayer Correspondence 40 CE, EC, S
212 Second Taxpayer Correspondence 25 CE, EC, S
213 Correspondence to Other Than Taxpayer 40 CE, EC, S
215 International Correspondence 45 CE, EC, S
225 Taxpayer Correspondence (Signature Only) 40 CE, EC, S
226 International Correspondence (Signature Only) 45 CE, EC, S
In-House Research
300 Examination (Fuel Tax Credit) 10 CE, EC, S
310 Statute Control 10 CE, EC, S
320 Entity Control 10 CE, EC, S
Criminal Investigation Division
331 Frivolous Review 3 CE, EC
332 QRDT (Questionable Refund Detection Team) Review 3 CE, EC
333 Prompt Audit 10 CE, EC, S
334 Joint Committee 10 CE, EC, S
335 Frivolous Case 10 CE, EC, S
336 QRDT Case 10 CE, EC, S
337 Other CID (Criminal Investigation Division) 10 CE, EC, S
Accounting
341 Manual Refund 10 CE, EC, S
342 Credit Verification 10 CE, EC, S
343 Other Accounting 10 CE, EC, S
344 Manual Refund 0 EC
Master File Transcript Request (MFTRA) Research
351 TIN Research 0 EC, S
352 Name Research 3 CE, EC, S
353 Address Research 3 CE, EC, S
354 Filing Requirements Research 3 CE, EC, S
355 Other MFTRA Research 5 CE, EC, S
360 Other In-House Research 10 CE, EC, S
370 Examination 10 CE, EC, S
Management Suspense
410 Assistance Needed 0 EC
420 Management Suspense A 5 CE, EC, S
460 Management Suspense E 25 CE, EC, S
470 Complex Error Codes 0 EC
480 Early Filed Suspense 150 CE, EC, S
490 System Problem 5 CE, EC, S
Missing Document
510 Missing Document 0 CE
511 Missing Document - 1st Suspense 25 EC, S
512 Missing Document - 2nd Suspense 20 S
513 Missing Document - 3rd Suspense 20 S
515 Missing Document - Short Term 5 EC, S
Magnetic Tape
550 Magnetic Tape Return - Check for Attachments 0 CE
551 Magnetic Tape - Inconsistent Data 0 CE
Rejects
610 Renumber - Non-Remit 0 CE, EC
611 Renumber - Remit 0 CE, EC
620 NMF/Non-ADP 0 CE, EC, S
630 Reinput 0 EC, S
640 Void 0 CE, EC, S
650 International 0 CE, EC, S
660 Data Control Delete (TEP (Tape Edit Processing) Delete) 0 S
670 Rejected Missing Document 0 S
Duplicate DLN
700 Duplicate Block DLN 0 GEN
711 Duplicate Document DLN from Code & Edit 0 GEN
712 Duplicate Document DLN from Error Correction 0 GEN
713 Duplicate Document DLN from Unpostables 0 GEN
714 Duplicate Document DLN from Unworkable Suspense 0 GEN
715 Duplicate Document DLN from Workable Suspense 0 GEN
800 NAP Linkage Problem 2 EC, S
900 Unpostable Record 0 GEN

Exhibit 3.12.15-2  (01-01-2010)
Form 1065, U.S. Return of Partnership Income

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Exhibit 3.12.15-3  (01-01-2010)
Form 1065-B, U.S. Return of Income for Electing Large Partnerships

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Exhibit 3.12.15-4  (01-01-2010)
North American Industry Classification Code System (NAICS)

NAICS Code Business Activity
Agriculture, Forestry, Fishing and Hunting
111100 Grain, Oilseed Farming
111210 Farming, Vegetable and Melon (including potato and yam)
111300 Fruit, Tree Nut Farming
111400 Floriculture, Greenhouse Nursery Production
111900 Crop Farming (Other) (that is, tobacco, cotton, sugarcane, hay, peanut, sugar beet and all other crop farming)
Animal Production
112111 Beef Cattle Ranching
112112 Cattle Feedlots
112120 Dairy Cattle, Milk Production
112210 Hog, Pig Farming
112300 Egg, Poultry Production
112400 Goat, Sheep Farming
112510 Aquaculture (that is, shellfish and finfish farms and hatcheries)
112900 Animal Production (Other)
Forestry and Logging
113110 Timber Tract Operations
113210 Forest Nurseries, Forest Products (Gathering of)
113310 Logging
Fishing, Hunting and Trapping
114110 Fishing
114210 Hunting, Trapping
Support activities for Agriculture and Forestry
115110 Crop Production (Support Activities for)
115210 Animal Production (Support Activities for)
115310 Forestry (Support Activities for)
Mining
211110 Gas Extraction
211110 Oil Extraction
212110 Coal Mining
212200 Metal Ore Mining
212310 Stone Mining and Quarrying
212320 Sand, Gravel, Clay and Ceramic and Refractory Mineral Mining and Quarrying
212390 Nonmetallic Mineral Mining and Quarrying (Other)
213110 Mining (Support Activities for)
Utilities
221100 Electric Power Generation, Transmission and Distribution
221210 Natural Gas Distribution
221300 Sewage and Water and Other Systems
221500 Combination Gas and Electric
Construction
Building, Developing and General Contracting
236110 Construction, Residential Building
236115 Construction, New Single Family
236116 Construction, Multi-family
236117 Construction, New Housing Operative
236118 Construction, Residential Remodeling
236200 Construction, Nonresidential Remodeling
236210 Construction, Industrial Building
236220 Construction, Commercial and Institutional
Heavy Construction
237100 Utility System Construction
237110 Water and Sewer Line and Related Structures
237120 Gas Pipeline, Oil Pipeline and Related Structures
237130 Communication Line, Power Line and Related Structures
237210 Land Subdivision
237310 Bridge, Highway and Street Construction
237790 Construction, Civil Engineering
237990 Other Heavy and Civil Engineering Construction
Special Trade Contractors
238100 Foundation, Structure and Building Exterior Contractors (including framing carpentry, masonry, glass, roofing and siding)
238110 Concrete Contractors
238120 Structural Steel Contractors
238130 Framing Contractors
238140 Masonry Contractors
238150 Glass and Glazing Contractors
238160 Roofing Contractors
238170 Siding Contractors
238210 Electrical Contractors
238220 Air-conditioning, Heating and Plumbing Contractors
238290 Other Building Equipment Contractors
238300 Building Finishing Contractors (including drywall, insulation, painting, wall covering, flooring, tile and finish carpentry)
238310 Drywall and Insulation Contractors
238320 Painting and Wall covering Contractors
238330 Flooring Contractors
238340 Tile Contractors
238350 Carpentry Contractors
238900 Other Specialty Trade Contractors (including site preparation)
238910 Site Preparation and Water Well Drilling Contractors
238990 Contractors, Other Special Trade
Manufacturing
Food Manufacturing
311110 Animal Food Manufacturing
311200 Grain and Oilseed Mining
311300 Sugar and Confectionery Product Manufacturing
311400 Fruit and Vegetable Preserving and Specialty Food Manufacturing
311500 Dairy Product Manufacturing
311610 Animal Slaughtering and Processing
311710 Seafood Product, Preparation and Packaging
311800 Bakeries and Tortilla Manufacturing
311900 Other Food Manufacturing (that is, coffee, tea, flavorings and seasonings)
Beverage and Tobacco Product Manufacturing
312110 Soft Drink and Ice Manufacturing
312120 Breweries
312130 Wineries
312140 Distilleries
312200 Tobacco Manufacturing
Textile Mills and Textile Product Mills
313000 Textile Mills
314000 Textile Product Mills
Apparel Manufacturing
315100 Apparel Knitting Mills
315210 Cut and Sew Apparel Contractors
315220 Men's and Boys' Cut and Sew Apparel Manufacturing
315230 Women's and Girl's Cut and Sew Apparel Manufacturing
515290 Other Cut and Sew Apparel Manufacturing
315990 Apparel Accessories and Other Apparel Manufacturing
Leather and Allied Product Manufacturing
316110 Leather and Hide Tanning and Finishing
316210 Footwear manufacturing (including rubber and plastic)
316990 Other Leather and Allied Product Manufacturing
Wood Product Manufacturing
321110 Sawmills and Wood Preservation
321210 Veneer, Plywood and Engineered Wood Product Manufacturing
321900 Other Wood Product Manufacturing
Paper Manufacturing
322100 Pulp, Paper and Paperboard Mills
322200 Converted Paper Product Manufacturing
Printing and Related Support Activities
323100 Printing and Related Support Activities
Petroleum and Coal Products Manufacturing
324110 Petroleum Refineries (including integrated)
324120 Asphalt Paving, Roofing and Saturated Material Manufacturing
324190 Other Coal and Petroleum Products Manufacturing
Chemical Manufacturing
325100 Basic Chemical Manufacturing
325200 Resin, Synthetic Rubber and Artificial and Synthetic Fibers and Filaments Manufacturing
325300 Agricultural Chemical Manufacturing (Other)
325300 Pesticide, Fertilizer and Other Agricultural Chemical Manufacturing
325410 Pharmaceutical and Medicine Manufacturing
325500 Paint, Coating and Adhesive Manufacturing
325600 Soap, Cleaning Compound and Toilet Preparation Manufacturing
325900 Other Chemical Product and Preparation Manufacturing
Plastics and Rubber Products Manufacturing
326100 Plastics Product Manufacturing
326200 Rubber Product Manufacturing
Nonmetallic Mineral Product Manufacturing
327100 Clay Product and Refractory Manufacturing
327210 Glass and Glass Product Manufacturing
327300 Cement and Concrete Product Manufacturing
327400 Gypsum and Lime Product Manufacturing
327900 Other Nonmetallic Mineral Product Manufacturing
Primary Metal Manufacturing
331110 Iron and Steel Mills and Ferroalloy Manufacturing
331200 Steel Product Manufacturing From Purchased Steel
331310 Alumina and Aluminum Production and Process
331400 Nonferrous Metal (except Aluminum) Production and Processing
331500 Foundries
Fabricated Metal Product Manufacturing
332110 Forging and Stamping (Metal)
332210 Cutlery and Handtool Manufacturing
332300 Architectural and Structural Metals Manufacturing
332400 Boiler, Tank and Shipping Container Manufacturing
332510 Hardware Manufacturing
332610 Spring and Wire Product Manufacturing
332700 Machine Shops, Turned Product and Screw, Nut and Bolt Manufacturing
332810 Coating, Engraving, Heat Treating and Allied Activities
332900 Other Fabricated Metal Product Manufacturing
Machinery Manufacturing
333100 Agriculture, Construction, Mining Machinery Manufacturing
333200 Industrial Machinery Manufacturing
333310 Commercial and Service Industry Machinery Manufacturing
333410 Ventilation, Heating, Air-conditioning and Commercial Refrigeration Equipment Manufacturing
333510 Metalworking Machinery Manufacturing
333610 Engine, Turbine and Power Transmission Equipment Manufacturing
333900 Other General Purpose Machinery Manufacturing
Computer and Electronic Product Manufacturing
334110 Computer and Peripheral Equipment Manufacturing
334200 Communications Equipment Manufacturing
334310 Audio and Video Equipment Manufacturing
334410 Semiconductor and Other Electronic Component Manufacturing
334500 Navigational, Measuring, Electromedical and Control Instruments Manufacturing
334610 Manufacturing and Reproducing Magnetic and Optical Media
Electrical Equipment, Appliance and Component Manufacturing
335100 Electric Lighting Equipment Manufacturing
335200 Household Appliance Manufacturing
335310 Electrical Equipment Manufacturing
335900 Other Electrical Equipment and Component Manufacturing
Transportation Equipment Manufacturing
336100 Motor Vehicle Manufacturing
336210 Motor Vehicle Body and Trailer Manufacturing
336300 Motor Vehicle Parts Manufacturing
336410 Aerospace Product and Parts Manufacturing
336510 Railroad Rolling Stock Manufacturing
336610 Boat and Ship Building
336990 Other Transportation Equipment Manufacturing
Furniture and Related Product Manufacturing
337000 Furniture and Related Product Manufacturing
Miscellaneous Manufacturing
339110 Medical Equipment and Supplies Manufacturing
339900 Other Miscellaneous Manufacturing
Wholesale Trade
Wholesale Trade, Durable Goods
423100 Motor Vehicle and Motor Vehicle Parts and Supplies
423200 Furniture and Home Furnishings
423300 Lumber and Other Construction Materials
423400 Professional and Commercial Equipment and Supplies
423500 Metal and Mineral (except petroleum)
423600 Electrical and Electronic Goods
423700 Hardware and Plumbing and Heating Equipment and Supplies
423800 Machinery, Equipment and Supplies
423910 Sporting and Recreational Goods and Supplies
423920 Toy and Hobby Goods and Supplies
423930 Recyclable Materials
423940 Jewelry, Watch, Precious Stone and Precious Metal
423990 Other Miscellaneous Durable Goods
Wholesale Trade, Nondurable Goods
424100 Paper and Paper Products
424210 Drugs and Druggists' Sundries
424300 Apparel, Piece Goods and Notions
424400 Grocery and Related Products
424500 Farm Product Raw Materials
424600 Chemical and Allied Products
424700 Petroleum and Petroleum Products
424800 Beer, Wine and Distilled Alcoholic Beverages
424910 Farm Supplies
424920 Book, Periodicals and Newspaper
424930 Flower, Nursery Stock and Florists' Supplies
424940 Tobacco and Tobacco Products
424950 Paint, Varnish and Supplies
424990 Other Miscellaneous Nondurable Goods
Wholesale Electronic Markets and Agents and Brokers
425110 Business-to-Business Electronic Markets
425120 Wholesale Trade Agents and Brokers
Retail Trade
Motor Vehicle and Parts Dealers
441110 New Car Dealers
441120 Used Car Dealers
441210 Recreational Vehicle Dealers
441221 Motorcycle Dealers
441222 Boat Dealers
441229 All Other Motor Vehicle Dealers
441300 Automotive Parts, Accessories and Tire Stores
Furniture and Home Furnishings Stores
442110 Furniture Stores
442210 Floor Covering Stores
442291 Window Treatment Stores
442299 All Other Furnishings Stores
Electronics and Appliance Stores
443111 Household Appliance Stores
443112 Radio, Television and Other Electronics Stores
443120 Computer and Software stores
443130 Camera and Photographic Supplies Stores
Building Material and Garden Equipment and Supplies Dealers
444110 Home Centers
444120 Paint and Wallpaper Stores
444130 Hardware Stores
444190 Other Building Material Builders
444200 Lawn and Garden Equipment and Supplies Stores
Food and Beverage Stores
445110 Supermarkets and Other Grocery (except Convenience) Stores
445120 Convenience Stores
445210 Meat Markets
445220 Fish and Seafood Markets
445230 Fruit and Vegetable Markets
445291 Baked Goods Stores
445292 Confectionery and Nut Stores
445299 All Other Specialty Food Stores
445310 Beer, Wine and Liquor Stores
Health and Personal Care Stores
446110 Pharmacies and Drug Stores
446120 Cosmetics, Beauty Supplies and Perfume Stores
446130 Optical Goods Stores
446190 Other Health and Personal Care Stores
Gasoline Stations
447100 Gasoline Stations (including convenience stores with gas)
Clothing and Clothing Accessories Stores
448110 Men's Clothing Stores
448120 Women's Clothing Stores
448130 Children and Infants' Clothing Stores
448140 Family Clothing Stores
448150 Clothing Accessories Stores
448190 Other Clothing Stores
448210 Shoe Stores
448310 Jewelry Stores
448320 Luggage and Leather Goods Stores
Sporting Foods, Hobby, Book
451110 Sporting Goods Stores
451120 Hobby, Toy and Games Stores
451130 Sewing, Needlework and Piece Goods
451140 Musical Instrument and Supplies Stores
451211 Book Stores
451212 News Dealers and Newsstands
451220 Prerecorded Tape, Compact Disc and Record Stores
General Merchandise Stores
452110 Department Stores
452900 Other General Merchandise Store
Miscellaneous Store Retailers
453110 Florists
453210 Office Supplies and Stationery Stores
453220 Gift, Novelty and Souvenir Stores
453310 Used Merchandise Stores
453910 Pet and Pet Supplies Stores
453920 Art Dealers
453930 Manufactured (Mobile) Home Dealers
453990 All Other Miscellaneous (including tobacco, candle and trophy shops)
Nonstore Retailers
454110 Electronic Shopping and Mail-Order Houses
454210 Vending Machine Operators
454311 Heating Oil Dealers
454312 Liquefied Petroleum Gas (Bottled Gas) Dealers
454319 Other Fuel Dealers
454390 Other Direct Selling Establishments (including door-to-door retailing, frozen food plan providers, party plan merchandisers and coffee-bread service providers)
Transportation and Warehousing
Air, Rail and Water Transportation
481000 Air Transportation
482110 Rail Transportation
483000 Water Transportation
Truck Transportation
484110 General Freight Trucking, Local
484120 General Freight Trucking, Long Distance
484200 Specialized Freight Trucking
Transit and Ground Passenger Transportation
485110 Urban Transit Systems
485210 Interurban and Rural Bus Transportation
485310 Taxi Service
485320 Limousine Service
485410 School and Employee Bus Transportation
485510 Charter Bus Industry
485990 Other Transit and Ground Passenger Transportation
Pipeline Transportation
486000 Pipeline Transportation
Scenic and Sightseeing Transportation
487000 Scenic and Sightseeing Transportation
Support Activities for Transportation
488100 Support Activities for Air Transportation
488210 Support Activities for Rail Transportation
488300 Support Activities for Water Transportation
488410 Motor Vehicle Towing
488490 Other Support Activities for Road Transportation
488510 Freight Transportation Arrangement
488990 Other Support Activities for Transportation
Couriers and Messengers
492110 Couriers
492210 Local Messengers and Local Delivery
Warehousing and Storage
493100 Warehousing and Storage (except lessors of Miniwarehouses and self-storage units)
Information
Publishing Industries
511110 Newspaper Publishers
511120 Periodical Publishers
511130 Book Publishers
511140 Directory and Mailing List Publishers
511190 Other Publishers
511210 Software Publishers
Motion Picture and Sound Recording Industries
512100 Motion Picture and Video Industries (except video rental)
512200 Sound Recording Industries
Broadcasting (except Internet)
515100 Radio and Television Broadcasting
515210 Cable and Other Subscription Programs
Telecommunications
517000 Telecommunications (including paging, cellular, satellite, cable and other program distribution, resellers, other telecommunications, and internet service providers)
Data Processing Services
518210 Data Processing, Hosting and Related Services
Other Information Services
519100 Other Information Services (including news syndicates and libraries, internet publishing & broadcasting)
Finance and Insurance
Depository Credit Intermediation
522110 Commercial Banking
522120 Savings Institutions
522130 Credit Unions
522190 Other Depository Credit Intermediation
Nondepository Credit Intermediation
522210 Credit Card Issuing
522220 Sales Financing
522291 Consumer Lending
522292 Real Estate Credit (including mortgage bankers and originators)
522293 International Trade Financing
522294 Secondary Market Financing
522298 All Other Nondepository Credit Intermediation
Activities Related to Credit Intermediation
522300 Activities Related to Credit Intermediation (including loan brokers, check clearing and money transmitting)
Securities, Commodity Contracts and Other Financial Investments and Related Activities
523110 Investment Banking and Securities Dealing
523120 Securities Brokerage
523130 Commodity Contracts Dealing
523140 Commodity Contracts Brokerage
523210 Securities and Commodity Exchanges
523900 Other Financial Investment Activities (including portfolio management and investment advice)
Insurance Carriers and Related Activities
524140 Direct Life, Health, & Medical Insurance and Reinsurance Carriers
524150 Direct Insurance & Reinsurance (except Life, Health, & Medical)
524210 Insurance Agencies & Brokerages
524290 Other Insurance Related Activities (including third-party administration of insurance and pension funds)
Funds, Trusts and Other Financial Vehicles
525100 Insurance and Employee Benefit Funds
525910 Open-end Investment Funds (Form 1120-RIC)
525920 Trusts, Estates and Agency Accounts
525990 Other Financial Vehicles (including closed-end investment funds and mortgage REITs)

Note:

"Offices of Bank Holding Companies" and "Offices of Other Holding Companies" are located under Management of Companies (Holding Companies) below.

Real Estate and Rental and Leasing
Real Estate
531110 Lessors of Residential Buildings and Dwellings
531114 Cooperative Housing
531120 Lessors of Nonresidential Buildings (except Miniwarehouses)
531130 Lessors of Miniwarehouses and Self-Storage Units
531190 Lessors of Other Real Estate Property
531210 Offices of Real Estate Agents and Brokers
531310 Real Estate Property Managers
531320 Offices of Real Estate Appraisers
531390 Other Activities Related to Real Estate
Rental and Leasing Services
532100 Automotive Equipment Rental and Leasing
532210 Consumer Electronics and Appliance Rental
532220 Formal Wear and Costume Rental
532230 Video Tape and Disc Rental
532290 Other Consumer Goods Rental
532310 General Rental Centers
532400 Commercial and Industrial Machinery and Equipment Rental and Leasing
Lessors of Nonfinancial Intangible Assets
533110 Lessors of Nonfinancial Intangible Assets (except copyrighted works)
Professional, Scientific and Technical Services
Legal Services
541110 Offices of Lawyers
   
541190 Other Legal Services
Accounting, Tax Preparation, Bookkeeping and Payroll Services
541211 Certified Public Accountants (Offices of)
541213 Tax Preparation Services
541214 Payroll Services
541219 Accounting Services (Other)
Architectural, Engineering and Related Services
541310 Architectural Services
541320 Landscape Architecture Services
541330 Engineering Services
541340 Drafting Services
541350 Building Inspection Services
541360 Geophysical Surveying and Mapping Services
541370 Surveying and Mapping (except Geophysical) Services
541380 Testing Laboratories
Specialized Design Services
541400 Specialized Design Services (including interior, industrial, graphic and fashion design)
Computer Systems Design and Related Services
541511 Custom Computer Programming Services
541512 Computer Systems Design Services
541513 Computer Facilities Management Services
541519 Other Computer Related Services
Other Professional, Scientific and Technical Services
541600 Management, Scientific and Technical Consulting Services
541700 Scientific Research and Development Services
541800 Advertising and Related Services
541910 Marketing Research and Public Opinion Polling
541920 Photographic Services
541930 Interpretation and Translation Services
541940 Veterinary Services
541990 All Other Professional, Scientific and Technical Services
Management Companies
(Holding Companies)
551111 Offices of Bank Holding Companies
551112 Offices of Other Holding Companies
Administrative and Support and Waste Management and Remediation Services
Administrative and Support Services
561110 Office Administrative Services
561210 Facilities Support Services
561300 Employment Services
561410 Document Preparation Services
561420 Telephone Call Centers
561430 Business Service Centers (including private mail centers and copy shops)
561440 Collection Agencies
561450 Credit Bureaus
561490 Other Business Support Services (including repossession services, court reporting and stenotype services)
561500 Travel Arrangement and Reservation Services
561600 Investigation and Security Services
561710 Exterminating and Pest Control Services
561720 Janitorial Services
561730 Landscaping Services
561740 Carpet and Upholstery Cleaning Services
561790 Other Services to Buildings and Dwellings
561900 Other Support Services (including packaging and labeling services and trade show organizers)
Waste Management and Remediation Services
562000 Waste Management and Remediation Services
Educational Services
611000 Educational Services (including schools, colleges and universities)
Health Care and Social Assistance
Offices of Physicians and Dentists
621111 Offices of Physicians (except Mental health Specialists)
621112 Offices of Physicians (Mental Health Specialists)
621210 Offices of Dentists
Offices of Other Health Practitioners
621310 Offices of Chiropractors
621320 Offices of Optometrists
621330 Offices of Mental Health Practitioners (except Physicians)
621340 Offices of Physical, Occupational/Speech Therapists and Audiologists
621391 Offices of Podiatrists
621399 Offices of All Other Miscellaneous Health Practitioners
Outpatient Care Centers
621410 Family Planning Centers
621420 Outpatient Mental Health and Substance Abuse Centers
621491 HMO Medical Centers
621492 Kidney Dialysis Center
621493 Freestanding Ambulatory Surgical and Emergency Centers
621498 All Other Outpatient Care Centers
Medical and Diagnostic Laboratories
621510 Medical and Diagnostic Laboratories
Home Health Care Services
621610 Home Health Care Services
Other Ambulatory Health Care Services
621900 Other Ambulatory Health Care Services (including ambulance services, blood and organ banks)
Hospitals
622000 Hospitals
Nursing and Residential Care Facilities
623000 Nursing and Residential Care Facilities
Social Assistance
624100 Individual and Family Services
624200 Community Food and Housing and Emergency and Other Relief Services
624310 Vocational Rehabilitation Services
624410 Child Day Care Services
Arts, Entertainment and Recreation
Performing Arts, Spectator Sports and Related Industries
711100 Performing Arts Companies
711210 Spectator Sports (including sport clubs and racetracks)
711300 Promoters of Performing Arts, Sports and Similar Events
711410 Agents and Mangers for artists, Athletes, Entertainers and other public figures)
711510 Independent Artists, Performers and Writers
Museums, Historical Sites and Similar Institutions
712100 Museums, Historical Sites and Similar Institutions
Amusement, Gambling and Recreation Industries
713100 Amusement Parks and arcades
713200 Gambling Industries
713990 Other Amusement and Recreation Industries (including golf courses, skiing facilities, marinas, fitness centers and bowling centers)
Accommodation and Food Services
Accommodation
721110 Hotels (except Casino Hotels) and Motels
721120 Casino Hotels
721191 Bed and Breakfast Inns
721199 All Other Traveler accommodation
721210 RV (Recreation Vehicle) Parks and Recreational Camps
721310 Boarding and Rooming Houses
Food Services and Drinking Places
722110 Full-Service Restaurants
722210 Limited-Service Eating Places
722300 Special food services (including food service contractors and caterers)
722410 Drinking Places (Alcoholic Beverages)
Other Services
Repair and Maintenance
811110 Automotive Mechanical and Electrical Repair and Maintenance
811120 Automotive Body, Pain, Interior and Glass Repair
811190 Other Automotive Repair and Maintenance (including oil change and lubrication shops and car washes)
811210 Electronic and Precision Equipment Repair and Maintenance
811310 Commercial and Industrial Machinery and Equipment (except Automotive and Electronic) Repair and Maintenance
811410 Home and Garden Equipment and appliance Repair and Maintenance
811420 Reupholstery and Furniture Repair
811430 Footwear and Leather Goods Repair
811490 Other Personal and Household Goods Repair and Maintenance
Personal and Laundry Services
812111 Barber Shops
812112 Beauty Shops
812113 Nail Salons
812190 Other Personal Care Services (including diet and weight reducing centers)
812210 Funeral Homes and Funeral Services
812220 Cemeteries and Crematories
812310 Coin-Operated Dry Cleaners and Laundries
812320 Drycleaning & Laundry Services (except Corn-Operated)
812330 Linen and Uniform Supply
812910 Pet Care (except Veterinary) Services
812920 Photo Finishing
812930 Parking Lots and Garages
812990 All Other Personal Services
Religious, Grantmaking, Civic, Professional and Similar Organizations
813000 Religious Organizations, Grantmaking, Civic, Professional and Similar Organizations (including condominium and homeowners associations)
Other Services
899000 Other Personal Services, not classified elsewhere
999000 Nonservices, not classified elsewhere

Exhibit 3.12.15-5  (01-01-2010)
♦U.S. Possessions/Territories State Abbreviations and ZIP Codes♦

American Samoa (AS) City ZIP Code Federated States of Micronesia (FM) City ZIP Code
Faga'itua 96799 Chuuk 96942
Leone 96799 Kosrae 96944
Olosega Manua' 96799 Pohnpei 96941
Pago Pago 96799 Yap 96943
Marshall Islands (MH) City ZIP Code Palau (PW) City ZIP Code
Ebeye 96970 Koror 96940
Majuro 96960 Palau 96940
Guam (GU) City ZIP Code Northern Mariana Islands (MP) City ZIP Code
Agana 96910 Capitol Hill 96950
Inarajan 96917 Rota 96951
Merizo 96916 Saipan 96950
Tamuning 96931 Tinian 96952
Umatac 96915    
Yona 96915    
Virgin Islands (VI) City ZIP Code Virgin Islands (VI) City ZIP Code
Charlotte Amalie 00802 Christiansted 00820
Cruz Bay 00830 Downtown 00840
Frederiksted 00840 Kingshill 00850
Saint Croix 00820 Saint John 00830
Saint Thomas 00805 Sunny Isle 00850
Veterans Annex 00820    
Puerto Rico (PR) City ZIP Code Puerto Rico (PR) City ZIP Code
Adjuntas 00601 Laplata 00786
Aquada 00602 Lares 00669
Aquadilla 00603 Las Marias 00670
Agnes Buenas 00703 Las Piedras 00771
Aguirre 00704 Levittown 00949
Aibonito 00705 Loiza 00772
Anasco 00610 Loiza Street Station 00936
Angeles 00611 Loquillo 00773
Arecibo 00612 Manati 00674
Arroyo 00714 Maricao 00606
Bajadero 00616 Maunabo 00707
Barceloneta 00617 Mayaquez 00680
Barraquitas 00794 Mercedita 00715
Barrio Obrero Station 00935 Minillas Center 00936
Bayamon 00956 Moca 00676
Boqueron 00622 Morovis 00687
Cabo Rojo 00623 Naguabo 00718
Caguas 00725 Narajito 00719
Camuy 00627 Orocovis 00720
Canovanas 00729 Palmer 00721
Caparra Heights 00920 Patillas 00723
Carolina 00982 Penuelas 00624
Catano 00962 Ponce 00731
Cayey 00736 Puerta de Tierra 00936
Ceiba 00735 Puerta Real 00740
Cerro Gordon 00754 Punta Santiago 00741
Ciales 00638 Quebradillas 00678
Cidra 00739 Ramey 00603
Coamo 00769 Rincon 00677
Comerio 00782 Rio Blanco 00744
Condado 00907 Rio Grande 00721
Corozal 00783 Rio Piedras 00927
Coto Laurel 00780 Rosario 00636
Culebra 00775 Sabana Grande 00637
Dorado 00646 Sabana Hoyos 00688
Ensenada 00647 Sabana Seca 00952
Esperanza 00765 Saint Just 00978
Fajardo 00738 Salinas 00751
Fernandez Juncos 00936 San Antonio 00690
Florida 00650 San Francisco 00927
Fort Buchanan 00934 San German 00683
Garrachales 00652 San Juan 00936
Guanica 00653 San Lorenzo 00754
Guayama 00784 San Sebastian 00685
Guayanilla 00656 Santa Isabel 00757
Guaynabo 00965 Sanrurce 00936
Gurabo 00778 Toa Alta 00953
Hatillo 00659 Toa Boa 00949
Hato Rey 00936 Trujillo Alto 00976
Harmingueros 00660 University 00936
Humacao 00791 Utuado 00641
Isabela 00662 Vega Alta 00692
Jayuya 00664 Vega Baja (box 1-9049) 00694
Juana Diaz 00795 Vieques 00765
Juncos 00777 Villalba 00766
La Cumbre 00926 Yabucoa 00767
Lajas 00667 Yauco 00698

Exhibit 3.12.15-6  (01-01-2010)
♦Province/Country Code - Canada Only♦

Canadian Province/Territory Province Abbreviation Country Code
(Field 05CTY)
Alberta AB XA
British Columbia BC XB
Manitoba MB XM
New Brunswick NB XN
Newfoundland and Labrador NL XL
Northwest Territories NT XT
Nova Scotia NS XS
Nunavut NU XV
Ontario ON XO
Prince Edward Island PE XP
Quebec QC XQ
Saskatchewan SK XW
Yukon YT XY

Exhibit 3.12.15-7  (01-01-2010)
♦Province, State and Territory Abbreviations♦

Australia State Abbreviation
Australian Capital Territory ACT
New South Wales NSW
Northern Territory NT
Queensland QLD
South Australia SA
Tasmania TAS
Victoria VIC
Western Australia WA
Brazil State Abbreviation
Acre AC
Alagoas AL
Amapa AP
Amazonas AM
Bahia BA
Ceara CE
Distrito Federal DF
Esperito Santo ES
Goias GO
Maranhao MA
Mato Grosso MT
Mato Grosso do Sul MS
Minas Gerais MG
Para PA
Paraiba PB
Parana PR
Pernambuco PE
Piaui PI
Rio Grande do Norte RN
Rio Grande do Sul RS
Rio de Janeiro RJ
Rondonia RO
Roraima RR
Santa Catarina SC
Sergipe SE
Sao Paulo SP
Tocantins TO
Canada Province/Territory Abbreviation
Alberta AB
British Columbia BC
Manitoba MB
New Brunswick NB
Newfoundland and Labrador NL
Northwest Territories NT
Nova Scotia NS
Nunavut NU
Ontario ON
Prince Edward Island PE
Quebec QC
Saskatchewan SK
Yukon YT
Cuba Provincias Abbreviation
Camaguey CG
Ciego de Avila CA
Cienfuegos CF
Ciudad di La Habana CH
Gramma (Bayamo) GR
Guantanamo GT
Holguin HO
La Habana HA
Matazas MT
Municipio Especial Isla de la Juventud IJ
Pinar del Rio PR
Sancti Spiritus SS
Santiago de Cuba SC
(Victoria de) Las Tunas LT
Villa Clara VC
Italy Provincia Abbreviation
Agrigento AG
Alessandria AL
Ancona AN
Aosta/Aoste AO
Arezzo AR
Ascoli Piceno AP
Asti AT
Bari BA
Belluna BL
Beneveto BN
Bergamo BG
Biella BI
Bologna BO
BolozanoBolzen BZ
Brescia BS
Brindisi BR
Cagliari CA
Caltanisetta CL
Campobasso CB
Caserta CE
Catania CT
Catanzaro CZ
Chieti CH
Como CO
Cosenza CS
Cremona CZ
Crotone KR
Cuneo CN
Enna EN
Ferrara FE
Firenze FI
Foggia FG
Forli FO
Frosinone FR
Genova GE
Gorizia GO
Grosseto GR
Imperia IM
Isernia IS
L'Aquila AQ
La Spezia SP
Latina LT
Lecce LE
Livorno LI
Lodi LO
Lucca LU
Macerata MC
Mantova MN
Massa-Carrara MS
Matera MT
Messina ME
Milano MI
Modena MO
Napoli NA
Novara NO
Nuoro NU
Oristano OR
Padova PD
Palermo PA
Parma PR
Pavia PV
Perugia PG
Pesaro-Urbino PS
Pescara PE
Piacenza PC
Pisa PI
Pistoia PT
Pordenone PN
Potenza PZ
Prato PO
Ragusa RG
Pavenna RA
Reggio de Calabria RC
Reggio nell'Emilia RE
Rieti RI
Rimini RN
Roma RM
Rovigo RO
Salerno SA
Sassari SS
Savona SV
Siena SI
Siracusa SR
Sondrio SO
Taranto TA
Teramo TE
Terni TR
Torino TO
Trapani TO
Trento TN
Treviso TV
Trieste TS
Udine UD
Varese VA
Venezia VE
Verbania VB
Vercelli VC
Verona VR
Vibo Valentia VV
Vincenza VI
Viterbo VT
Mexico State Abbreviation
Aguascalientes AGS
Baja California Norte BCN
Baja California Sur BCS
Campeche CAM
Chiapas CHIS
Chihuahua CHIH
Coahuila COAH
Colima COL
Distrito Federal DF
Durango DGO
Guanajuato GTO
Guerrero GRO
Hidalgo HGO
Jalisco JAL
Mexico MEX
Michoacan MICH
Morelos MOR
Nayarit NAY
Nuevo Leon NL
Oaxaca OAX
Puebla PUE
Queretaro QRO
Quintana ROO QROO
San Luis Potosi SLP
Sinaloa SIN
Sonora SON
Tabasco TAB
Tamaulipas TAMPS
Tlaxcala TLAX
Veracruz VER
Yucatan YUC
Zacatecas ZAC
The Netherlands Province Abbreviation
Drenthe DR
Flevoland FLD
Friesland FR
Gelderland GLD
Groningen GN
Lemburg LB
North Brabant NB
North Holland NH
Overijssel OV
South Holland ZH
Utrecht UT
Zeeland SLD

Exhibit 3.12.15-8  (01-01-2010)
Error Code 026 Flow Chart - Error Correction Procedures

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Exhibit 3.12.15-9  (01-01-2010)
Error Code 026 Flow Chart - Suspense Correction Procedures

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Exhibit 3.12.15-10  (01-01-2010)
♦Potential Frivolous Arguments for Examination Review♦

Potential Frivolous Argument Description
Alleged Churches/First Amendment Income from non-religious sources and may claim a vow of poverty.
Altered Form Altering any or all line items with the intent of facilitating non-compliance with the tax laws.
Altered Jurat/UCC (Uniform Commercial Code) 1-207 Return contains income and deductions but the jurat has been altered or stricken. May include reference to UCC 1-207 or a statement that the return was not signed under penalties of perjury.
Amended Returns/Form 843 Claim Amended return or a Form 843 filed to obtain a total refund of all taxes paid in prior years, based on a tax avoidance argument.
Challenges to Authority/Due Process Questions various administrative authorities such as delegation orders, summons authority, privacy act, etc. Argues that they must be afforded a hearing or a trial before taxes can be assessed or before property can be seized.
Challenges to Authority/Title 26 or "law" in Other Documents Argues that Title 26 of the United States Code is not law because it was never enacted as named.
Disclaimer Submits a disclaimer stating, " disclaims the liability for the tax due" , making the liability on the return zero.
Fifth Amendment Assertion of the Fifth Amendment right against self-incrimination as a basis for not providing any financial information.
Foreign Income Argues that United States citizens and residents are not subject to tax on their wages or other income derived from sources within the United States, as only foreign-based income or income received by nonresident aliens and foreign S Corporations from sources within the United States is taxable.
IRS is a Private Organization/Collects Tribute, Not Taxes Argues that the IRS is an entity named the Internal Revenue and Tax Service, Inc., which was incorporated in Delaware in 1933, it is a collection agency for the Federal Reserve Bank, or is part of the United Nations and is clandestinely leading the tax-paying public into a "new world order."
Not a Person Argues that a taxpayer is not a "person" within the meaning of IRC Section 7701(a)(14) of the Internal Revenue Code.
Obscene, Vulgar, Harassing Submits documents or other materials indicating that non-filing is due to dissatisfaction with tax policies or taxation in general. Often, this argument is expressed with obscene, vulgar, or crude language and characters in an extremely demeaning manner.
Protest Against Government Action/Inaction Argues that refusal to file or pay is justified because they disagree with government policies or spending plans.
Sixteenth Amendment Argues the Sixteenth Amendment was not properly ratified and therefore the federal government does not have the legal authority to collect an income tax without apportionment.
Straw Man Argues the government has created an entity separate and distinct from the taxpayer - a "straw man" and any tax obligations are exclusively those of the "straw man" .
Taxes are Voluntary/Law Does Not Require Submits a return, amended return or correspondence that argues income taxes are voluntary.
U.S. v. Long Submits a return with zero money amounts much the same as the Zero Return category and U.S. V. Long is referenced. See NOTE in Zero returns below.
Unsigned Returns The individual completes a return but fails to sign. A statement indicating disagreement with the tax system is attached or added to the return.
Valuation Income is not taxable because of the declining fair market value of the dollar, because the dollar is not backed by gold/silver, because the value of services is offset by the value of the labor (barter income), etc.
Zero Returns Submits a return with zero money amounts. A statement is attached claiming there is no section of the Internal Revenue Code that established an income tax liability. The statement may also contain arguments regarding the definition of income.

Note:

Returns having only zeros, no entries, are blank, or indicate "None " ,"Not Liable" , etc. with no evidence of frivolous arguments are not to be considered as frivolous returns.

Other All others. Including those listed in Notice 2008-14. This category includes non-filer accounts resulting from initial compliance check such as cross-reference TINs.

Note:

Frivolous arguments citing "Collection Due Process" (CDP) should be reviewed by Collections for possible referral to Appeals. Refer to IRM 5.19.8, Collection Appeal Rights, for additional information.

Exhibit 3.12.15-11  (01-01-2010)
Glossary of Acronyms

Abbreviation - Definition
- A -
ADP - Automated Data Processing
AFD - Alpha/Numeric Field Designator
AM - Accounts Management
AO - Area Office (previously known as District or Field Office)
APO - Army Post Office (A United States address used by U.S. Military personnel stationed overseas. An APO is NOT a foreign address)
 
- B -
BEA - Bureau of Economics
BMF - Business Master File
BOB - Block Out of Balance
 
- C -
CAF - Centralized Authorization File
CAPR - Computer Assisted Pipeline Review
CC - Command Code
CCC - Computer Condition Code
C & E - Code & Edit
CIS - Correspondence Imaging System
C/O - In-Care-of
CPA - Certified Public Accountant
CRD - Correspondence Received Date
CSPC - Cincinnati Submission Processing Campus
CY - Cycle or Calendar Year
 
- D -
DBA - Doing Business As
DLN - Document Locator Number
DPO - Diplomatic Post Office (A DPO is NOT a foreign address)
 
- E -
EIN - Employer Identification Number
EPMF - Employee Plan Master File
ERS - Error Resolution System
 
- F -
FPO - Fleet Post Office (A United States address used by U.S. Military personnel stationed overseas. A FPO is NOT a foreign address)
FRP - Frivolous Return Program
FTF - Failure to File
FTP - Failure to Pay
FY - Fiscal Year
 
- G -
GUF - Generalized Unpostable Framework
 
- I -
IDRS - Integrated Document Retrieval System
IMF - Individual Master File
IRC - Internal Revenue Code
• 444 Election Terminated - Indication of a change in accounting period.
• 501(d) - Religious or Apostolic Organization
• 6020(b) - Secured Return. Indication of a return prepared by the IRS due to a partnership failing to file a return.
• 6031 - Indication of copies to partners.
• 6032 - Common trust fund filer.
• 6081 - Indication of "Reason of War" .
6114 - Treaty overrules or modifies tax law.
6662 - Code that imposes accuracy-related penalties on underpayments.
708(b)(1)(B) - Indication of a short period final return.
761(a) - Indication of an eligible unincorporated organization electing to be wholly excluded from the partnership provision of IR (section 701–707 or subchapter K).
7701 - Internal Revenue Code (with Regulations 301-7701-2 and 3) defining the requirement for filing as a partnership.
IRM - Internal Revenue Manual
IRMF - Information Returns Master File
IRP - Information Return Program/Information Returns Processing
IRS - Internal Revenue Service
ISRP - Information and Remittance Processing System
ITIN - IRS Individual Taxpayer Identification Number
 
- L -
LLC - Limited Liability Company
LLLT - Limited Liability Land Trust
LLP - Limited Liability Partner
 
- M -
MCC - Martinsburg Computing Center
MFT - Master File Tax
 
- N -
NAICS - North American Industry Classification System
NAP - National Account Profile
NCOA - National Change of Address
NMF - Non-Master File
NRPS - Notice Review Processing System
 
- O -
OMB - Office of Budget Management
OSPC - Ogden Submission Processing Campus
OTA - Office of Tax Analysis
 
- P -
PBA - Principal Business Activity
PDS - Private Delivery Service
PIA - Principal Industry Activity
POA - Power of Attorney
PRP - Problem Resolution Program
PTIN - Paid Preparer Tax Identification Number
PTP - Publicly Traded Partnership
 
- R -
REMIC - Real Estate Mortgage Investment Conduit
Rev. Proc. - Revenue Procedure
• 76–10 - Indicates the requirements for a partnership to adopt a different accounting period.
85–58 - Indicates the requirements for a partnership to adopt a different accounting period.
87–32 - Indicates the requirements for a partnership to adopt a different accounting period.
2003–38 - Indicates the requirements for a partnership to adopt a different accounting period.
 
- S -
SCCF - Service Center Control File Processing
SFR - Substitute for Return
SLA - Service Level Agreement
SOI - Statistics of Income
SR - Short Record
SSN - Social Security Number
 
- T -
TAO - Taxpayer Assistance Order
TAS - Taxpayer Advocate Service
TC- Transaction Code
TCC - Tennessee Computing Center
TE - Tax Examiner
TEFRA - Tax Equity and Fiscal Responsibility Act
TIA - Tax Information Authorization
TIN - Taxpayer Identification Number
TPE - Tax Period Ending (date)
TRA - Tax Reform Act
TY - Tax Year
 
- U -
UBO - Unincorporated Business Organization
USPS - United States Postal Service
 
- W -
W&I - Wage and Investment

Exhibit 3.12.15-12  (01-01-2010)
Conversion - PBA (Principal Business Activity) to NAICS Code

PBA Description   NAICS Description
0120 Field Crop   111900 Other crop farming
0160 Vegetables and Melons   111210 Vegetable and melon farming
0170 Fruit and Nut Trees   111300 Fruit and nut tree farming
0180 Ornamental Floriculture and Nursery   111420 Greenhouse, nursery and floriculture production
0211 Beef Cattle Feedlots   112112 Cattle feedlots
0212 Beef Cattle, except feedlots   112111 Beef cattle ranching and farming
0215 Hogs, Sheep and Goats   112210 Hog and pig farming
0215 Hogs, Sheep and Goats   112400 Sheep and goat farming
0240 Dairy Farms   112120 Dairy cattle and milk production
0250 Poultry and Eggs   112300 Poultry and egg production
0260 General Livestock, not specializing   112900 Other animal production
0270 Animal Specialty (bees, fur-bearing animals, horses, et cetera)   112900 Other animal production
0740 Veterinary Services   541940 Veterinary services
0753 Livestock Breeding   115210 Support activities for animal production
0754 Animal Services (except livestock breeding and veterinary)   115210 Support activities for animal production
0780 Landscape and Horticulture Services   561730 Landscaping services
0790 Other Agricultural Services   115110 Support activities for crop production
0800 Forestry, except logging   113210 Forest nurseries and gathering of forest products
0930 Commercial Fishing, Hatcheries and Preserves   114110 Fishing
0970 Hunting, Trapping, and Game Propagation   114210 Hunting and trapping
1000 Metal Mining   212200 Metal ore mining
1200 Coal Mining   212100 Coal mining
1300 Oil and Gas Extraction   211100 Oil and gas extraction
1400 Nonmetallic Minerals, except fuel   212300 Nonmetallic mineral mining and quarrying
1510 General Building Contractors   236100 Residential building contractors
1531 Operative Builders   236100 Residential building contractors
1611 Highway and Street Construction   237310 Highway, street and bridge construction
1620 Heavy Construction, except highway   237900 Other heavy and civil engineering construction
1711 Plumbing, Heating and Air Conditioning   238220 Plumbing, heating and air conditioning contractors
1721 Painting, Paperhanging and Decorating   238320 Paint and wall covering contractors
1731 Electrical Work   238210 Electrical contractors
1740 Masonry