3.12.21  Credit and Account Transfers (Cont. 1)

3.12.21.4 
Section 01

3.12.21.4.2 
Correction Procedures—Section 01

3.12.21.4.2.29  (01-01-2014)
Field 01-W, F8288 Transfer Date (also referred to previously as "DATE-OF-TRANSFER" )

  1. The F8288 Transfer Date is found in Item T (Section 01), Page 1, Form 3413. It is located on Line 29 ("Form 8288 Date of Transfer (MFT 17 only)" ) of the Form 3552.

  2. The following DATE-OF-TRANSFER FIELD, if present, should be validated in the following order.

    1. MFT-CD must be 17.

    2. DATE-OF-TRANSFER must be numeric.

    3. Month must be in the range of 1 through 12.

    4. Month/ Day configuration must be in the MONTH-DAY-TABLE.

    5. Cannot be before 12/31/2005 (i.e., December 31, 2005).

3.12.21.4.2.30  (01-01-2014)
Field 01–X—BMF TIN (Form 3552 Only)

  1. The BMF TIN (Taxpayer Identification Number) MUST contain 9 digits and MUST always be displayed with a Q/P/J (Quick, Prompt, Jeopardy) 240 Assessment when inputting a Form 2859 for civil penalty 240 reference number 618 into Automated Manual Assessments (AMAs). Correct any transcription errors.

    Note:

    Require the BMF TIN from the "Remarks" section of the Form 2859 and display the information on the Form 3552. ISRP must transcribe the BMF TIN to display on IDRS.

  2. It can not be all zeroes (0) or all nines (9).

  3. IMF (Individual Master File) and IRAF (Individual Retirement Account File) documents will contain social security numbers (SSNs).

    Note:

    The IRAF (as a separate Master File) was retired in 2004. All references to "MFT 29" are what were previously referred to as IRAF.

  4. BMF documents will have a 9–digit taxpayer identification number which can be a Social Security Number (SSN) or an Employer Identification Number (EIN).

    1. SSNs—MFTs 51 (Form 709, United States Gift Tax Return), and 52 (Form 706, U.S. Estate Tax Return), will always have an SSN.

    2. MFTs 46, 58, and 78 with a TIN Type (Field 01–K) of "0" will have an SSN. (See Figure 3.12.21–12.) If the TIN Type is blank, the TIN is an EIN.

    3. EINs—must be all numeric and the first two digits may not be 00, 07 through 09, 17 through 19, 28, 29, 49, 78, 79, or 89.

3.12.21.5  (01-01-2014)
Section 02 Through 19

  1. This section provides descriptions of the fields and correction procedures for Sections 02 through 19 of the register.

3.12.21.5.1  (01-01-2014)
Sections 02 Through 19—
Fields A
Through I
Description

  1. Listed below are the fields contained in Sections 02–19.

  2. The alpha field designators, field lengths (maximum length for variable fields) and field titles are shown below.

    Field Field
    Length
    (+/−) Field Title
    02–19A/D/G  8   Transaction Date
    02–19B/E/H  3   Transaction Code
    02–19C/F/I 12 +/− Transaction Amount

  3. Each section within sections 02 through 19 is made up of groups of three items. Each group consists of a transaction code, transaction date and transaction amount. A group is considered significant when at least one field in the group is present. The document will appear on the error register if all the required fields Transaction Code and Transaction Date in a group are not present when one field is present.

  4. When deleting a section, move the data to the smallest numbered section available and delete the highest. (See Figure 3.12.21-21.)

    Note:

    For Form 3552 ONLY Sections 02–16 are valid.

    Figure 3.12.21-21
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Example - Moving Information to Smallest Numbered Section Available/Deleting Higher Numbered Section

3.12.21.5.2  (01-01-2014)
Correction Procedures—Sections 02–19

  1. This section describes field validity criteria and correction procedures for all fields in Section 02 through 19.

3.12.21.5.2.1  (01-01-2014)
Section 02–19—Fields A, D, and G --- Transaction Date

  1. These fields must be all numeric and if present, must contain eight numerics.

  2. The Month of the Transaction Date is not in the range of 01 through 12.

  3. The transaction date may not be later than the current processing date and not earlier than the earliest date allowed.

  4. On the correction run, a date earlier than the earliest date allowed is valid but it cannot be before the following dates.

    1. For BMF—1961–12–01 (i.e., December 1, 1961)

    2. For IMF—1962–12–01 (i.e., December 1, 1962)

    3. For IRAF—1976–01–01 (RAW PASS), 1962–12–01 (CORR)

      Note:

      The Individual Retirement Account File (as a separate Master File) was retired in 2004. All references to "MFT 29" are what were previously referred to as IRAF.

  5. If date is blank and TC is a penalty or additional tax, use the date from Field 01–F.

  6. If all Transaction Dates were correctly input from the document and are valid for the allowable dates listed in (3), use Action Code 7 to clear the register.

  7. If a valid transaction date cannot be determined, reject using Action Code 3.

    Exception:

    BMF MFT 51, 58, 60, 61, 62, 63, and 64 have no restrictions on the earliest valid date on the correction run. Use Action Code 7 to clear the register.

  8. If all Transaction Dates were correctly input from the document and are valid for the allowable dates listed in (3), use Action Code 7 to clear the register.

3.12.21.5.2.2  (01-01-2014)
Section 02–19—Fields B, E, and H—Transaction Codes

  1. These fields will be invalid if they do not contain a transaction code (TC) that is valid for the doc code, MFT, and section number being processed. See Exhibit 3.12.21-5 through Exhibit 3.12.21-7.

  2. Fields B, E, or H will appear invalid if more than one TC 150 is present in the document. Correct as follows:

    1. Compare the document and the register. Correct any transcription errors.

    2. If the document is correct as transcribed, reject the record, using Action Code 3, Notate on Form 4227/Form 10886, "two TC 150s present" .

  3. The transaction codes and their corresponding transaction amount must be compatible.

  4. For every transaction code 402 there must be a corresponding TC 400 with the transaction date and transaction amount of the same value. Correct as follows:

    1. Compare the document and the register. Correct any transcription errors.

    2. If the document is correct as transcribed, reject the record, using Action Code 3. Notate on Form 4227/Form 10886, "TC 402 without TC 400 Present" .

  5. If TC's 630, 632, 636 or 637 appear in this section, move the TCs to section 20 in accordance with the requirements for that section.

  6. If fields A, B and C have entries, Fields D, E and F are blank, and Fields G, H, and I have entries, an asterisk will print before the blank fields. Correct by moving the data, leaving no blank intervening fields or sections. (See Figure 3.12.21-22.) Move entries from Fields G, H, and I into Fields D, E, and F, and delete Fields G, H, and I.

  7. If IMF record and TC 450 is present and tax period is 197512 or later, this is an invalid condition.

    Figure 3.12.21-22

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Correction Example - Leave No Blank Intervening Fields or Sections

  8. If there is any TC 340/341 in Sections 02–19, dated 01/01/1991 (i.e., January 1, 1991) or later, there must be an equal number of TC 340/341s in Sections 30–33. If they are not present in an equal number, all TC 340/341 in Sections 02–19 and 30–33 and their related date and money amount fields will asterisk if the date is after 01/01/1991. Compare the register to the document and if you can determine the problem, correct. If not, reject to the originator for resolution using Action Code 3. Attach Form 4227/Form 10886 and send to originator, notating, "please verify transaction codes" .

    Note:

    For Form 3413 only.

  9. The Interest Computation Date (Field 01–Q) is checked against Transaction Codes 290, 294, 295, 298, 299, 300, 304, 308, 309 in Sections 01 through 19.

    Note:

    This applies only to Form 3552 (Doc Code 51) and BMF and IMF. The program will bypass this check if the Interest Computation Date (Field 01–Q) is invalid.

  10. When Transaction Codes 290, 295, 298, 299, 300, 304, 308, 309 are present in Sections 01 through 19, the Interest Computation Date (Field 01–Q) must be present. If any of Transaction Codes 294, 295, 298, 299, 304, 308, and 309 are present, but Field 01–Q (Interest Computation Date) contains no entry, Fields B, E, H (Sections 01–19), and Field 01–Q will error code. To correct:

    1. Compare the document (Form 3552) and register.
      Correct any transcription errors.

    2. If the document is correct as transcribed, reject the record, using Action Code 3. Notate on Form 4227/Form 10886, "Transaction Codes (TCs) are present without an Interest Computation Date" .

  11. If a TC 290 or TC 300 is present with none of the Transaction Codes (TCs) 294, 295, 298, 299, 304, 308 and 309 Fields B, E, H, Field 01–Q (the Interest Computation Date) and all of the corresponding TC fields will error code. To correct:

    1. Compare the document (Form 3552) and the register.
      Correct any transcription errors.

    2. If the document is correct as transcribed, reject the record, using Action Code 3. Notate on Form 4227/Form 10886, "Needs one of the following (TC 294, 295, 298, 299, 304, 308, or 309) present with TC 290 or TC 300" .

  12. If more than one of these transaction codes (294, 295, 298, 299, 304, 308 and 309) are present, Field 01–Q and the corresponding TC fields will error code. To correct:

    1. Compare the document and the register.
      Correct any transcription errors.

    2. If the document is correct as transcribed, reject the record, using Action Code 3. Notate on Form 4227/Form 10886, "Interest Computation Date is present with more than one of the Transaction Codes (TCs 294, 295, 298, 299, 304,308, and 309)" .

  13. If a TC 294 or TC 298 is present with more than one TC 290 (or any TC 300) in Section 01 through 19, Field 01–Q, and the corresponding transaction code fields will error code.
    To correct:

    1. Compare the document (Form 3552) and the register.
      Correct any transcription errors.

    2. If the document is correct as transcribed, reject the record, using Action Code 3. Notate on Form 4227/Form 10886, "TC 294 or TC 298 is present with more than one TC 290 (or (any) TC 300)" .

  14. If a TC 304 or TC 308 is present with more than one TC 300 (or any TC 290) in Section 01 through 19, Field 01–Q, and the corresponding transaction code fields will error code.
    To correct:

    1. Compare the document (Form 3552) and the register.
      Correct any transcription errors.

    2. If the document is correct as transcribed, reject the record, using Action Code 3. Notate on Form 4227/Form 10886, "TC 294 or TC 298 is present with more than one TC 290 (or (any) TC 300)" .

  15. If any Transaction Code 294, 295, 298, 299, 304, 308, OR 309 is present in Section 01 – 19, but the Interest Computation Date (Field 01–Q) is NOT present, Field 01–Q and the corresponding transaction code fields will error code.
    To correct:

    1. Compare the document (Form 3552) and the register.
      Correct any transcription errors.

    2. If the document is correct as transcribed, reject the record, using Action Code 3. Notate on Form 4227/Form 10886, "Transaction Codes are present without an Interest Computation Date" .

  16. The program will check Credit Transaction Codes 291, 295, 299, 301, 309 (Sections 02–19) against Debit Transaction Codes 290, 294, 295, 298, 299, 300, 304, 308, 309 in Sections 01 through 19 for valid Tax Liability/Carryback combinations.

    Note:

    This applies only to Form 3552 (Doc Code 51) and BMF and IMF. The program will bypass this check if IRAF (MFT 29), if any Transaction Code Error Indicators in Sections 01 through 19 are set, if the Interest Computation Date 01–Q is invalid, or if the Computer Date Error Indicator is set.

  17. If more than one of these (credit) transaction codes (291, 295, 299, 301, and 309) is present, the corresponding TC fields will error code. To correct:

    1. Compare the document and the register. Correct any transcription errors.

    2. If the document is correct as transcribed, reject the record, using Action Code 3, Notate on Form 4227/Form 10886, "More than one of the credit transaction codes (TCs) is present" .

  18. There must be one debit TC for every credit TC. If none, or more than one of these debit TCs 290, 294, 298, 300, and 308 is present, the credit TC and all corresponding (debit) TC fields will error code. To correct:

    1. Compare the document and the register. Correct any transcription errors.

    2. If the document is correct as transcribed, reject the record, using Action Code 3.

    3. If none of the debit TCs is present, notate on Form 4227/Form 10886, "None of the debit TCs is present" .

    4. If there are more than one of the debit transaction codes present, notate on Form 4227/Form 10886, "More than one of the debit TCs are present" .

  19. If Transaction Code 298 is present for IMF, it will error code if used with other tax and interest transaction codes. Otherwise, it is the same as a TC 290.

    1. Compare the document and the register. Correct any transcription errors.

    2. If the document is correct as transcribed, reject the record, using Action Code 3.

    3. If there are none of the debit transaction codes are present, notate on Form 4227/Form 10886, "TC 298 is present for IMF with other tax and interest TCs"

  20. If any transaction code combination is not found in the Tax Liability Carryback Transaction Code Table (see below), both the credit and debit will error code. To correct:

    1. Compare the document (Form 3552) and the register. Correct any transcription errors.

    2. If the document is correct as transcribed, reject the record, using Action Code 3. Notate on Form 4227/Form 10886, "Combination is not found in the Tax Liability Carryback Transaction Code Table" .

    Tax Liability Carryback Transaction Code Table
    Debit Transaction Code with Credit Transaction Code
    (Debit) (Credit)
    290 295
    290 299
    294 291
    298 291
    300 309
    308 301

3.12.21.5.2.3  (01-01-2014)
Section 02–19—Fields C, F, and I—Transaction Amount

  1. These fields will be invalid if the amount is signed positive and the related transaction code is not a debit or if the amount is signed negative and the related transaction code is not a credit.

3.12.21.6  (01-01-2014)
Sections 20 Through 23—
Form 3413

  1. This section provides descriptions of the fields and correction procedures for Section 20 through 23 (Form 3413).

3.12.21.6.1  (01-01-2014)
Sections 20 Through 23—
Fields A Through
L Description

  1. Listed below are the fields contained in Sections 20 through 23.

  2. The alpha field designator, field length (maximum length for variable fields) and the field title is shown below:

    Field Field
    Length
    (+/−) Field Title
    20–23A/E/I 3    Transaction Code
    20–23B/F/J 2    Appropriation Code
    20–23C/G/K 1    Appropriation Indicator
    20–23D/H/L 12 +/− Transaction Amount

  3. Sections 20 through 23 contain transaction codes, appropriation codes, appropriation indicators and transaction amounts. The valid MFT codes for Form 3413 are 02, 05, 08, 17, 30, 31, 33, 34, 46, 85, and 86.

  4. For each transaction, the transaction code, appropriation code, and the transaction amount must be present.

  5. This section will appear invalid if a significant group of fields follows an insignificant (blank) group of fields or if the first group of fields is not present.

3.12.21.6.2  (01-01-2014)
Correction Procedures—Sections 20 Through 23

  1. This section provides descriptions of the fields and correction procedures for Section 20 through 23 of the register.

3.12.21.6.2.1  (01-01-2014)
Section 20 Through 23—Fields A, E, and I—Transaction Codes

  1. The valid debit codes are TC 632 and TC 637.

  2. The valid credit codes are TC 630 and TC 636.

  3. TC 630 and TC 632 are valid only for Doc Code 51 and 52, MFT 02, 05, 08, 17, 30, 31, 33, 34, 46, 85, and 86.

  4. TC 636 and TC 637 are valid only for Doc Code 52, MFT 02, 05, 08, 30, 31, 33, 34, 46, 85, and 86.

  5. The transaction code fields will appear invalid along with the appropriation code fields if the transaction code is 630 or 636 and the appropriation code is other than 02 or the transaction code is 632 or 637 and the appropriation code is other than 03. (See Figure 3.12.21-23.)

    Figure 3.12.21-23

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Invalid Condition Example - Transaction Code (TC) is "632" and Appropriation Code is Other Than "03"

    1. Compare the document with the register. Correct any transcription errors.

    2. If the transaction code is 630 or 636, change Field 20B/F/J to 02.

    3. If the transaction code is 632 or 637, change Field 20B/F/J to 03.

    4. If there is a notation on the document not to alter any information, reject with Action Code 3. Use Form 4227/Form 10886 and route to originator; notate "Doc not to be altered (per doc notation); validate Transaction Code and Appropriate Code"

  6. The transaction code fields will appear invalid along with the tax period field (Field 01-D) if the transaction code is TC 630 or TC 632 and MFT is 46, 85, or 86 and tax period is before 198412 (i.e., December 1984).

  7. The transaction code fields will appear invalid along with the tax period field (Field 01-D) if the transaction code is TC 630 or TC 632, the MFT is 08, and tax period is before 200412 (i.e., December 2004).

  8. The transaction code fields will appear invalid along with the tax period field (Field 01-D) if the transaction code is TC 630 or TC 632, the MFT is 17 and the tax period is before 200512 (i.e., December 2005).

  9. The transaction code fields will appear invalid along with the tax period field (Field 01-D) if the transaction code is TC 630 or TC 632, the MFT is 17 and the tax period is before 197810 (i.e., October 1978) or after 198011 (i.e., November 1980).

  10. The transaction code fields will appear invalid, along with the tax period field (Field 01-D) if the transaction code is TC 636 or 637, the tax period is before 197810 (i.e., October 1978) or after 198011 (i.e., November 1980).

  11. The transaction code fields and the Appropriations Code fields will appear invalid, if the transaction code is TC 630, TC 632, TC 636, or TC 637, the Appropriations Code is present, and the Doc Code is 52.

    1. Compare the document with the register. Correct any transcription errors.

    2. If the tax period was transcribed correctly and is invalid, reject the register with Action Code 3. Use Form 4227/Form 10886 and route to originator; notate "Tax Period invalid with Trans Code and Appropriation Code"

  12. If any transaction code valid for Sections 02–19 is input in Section 20, move the transaction code to the correct section.

3.12.21.6.2.2  (01-01-2014)
Sections 20 Through 23—Fields B, F, and J—Appropriation Codes

  1. The valid appropriation codes are 02 and 03.

  2. Appropriation Code 02 or 03 must be present when the transaction code field is present.

  3. If an appropriation code is not present, or is invalid enter 02 for a credit or 03 for a debit.

3.12.21.6.2.3  (01-01-2014)
Sections 20 Through 23—Fields C, G, and K—Appropriation Indicator

  1. This field may be "1" or blank when the related fields are present.

  2. If the indicator is blank, the transaction amount will be included in the math verification for the "CGA" field.

  3. If the appropriation Indicator is "1" , the transaction amount will not be included in the math verification.

3.12.21.6.2.4  (01-01-2014)
Sections 20 Through 23—Fields D, H, and L—Transaction Amounts

  1. This field must be present for each appropriation transaction code.

  2. The amount is included for math error computation when the related Appropriation Indicator is blank, and excluded when the indicator is "1" .

  3. The transaction amount must match (debit or credit) the related transaction code.

3.12.21.7  (01-01-2014)
Sections 30 Through 33 (Valid only for Form 3413)

  1. This section provides descriptions of the fields and correction procedures for Section 30 through 33 (Fields A through I) of the register.

3.12.21.7.1  (01-01-2014)
Sections 30—Through 33 Procedures—Fields A Through I Description

  1. Listed below are fields contained in Sections 30 through 33.

  2. The alpha field designator, field length (maximum length for variable fields) and the field title is shown below:

    Field Field Length Field Title
    30–33A/D/G 8 Status/Interest-to-Date
    30–33B/E/H 3 Status Transaction Code
    30–33C/F/I 8 Statute Extension Date

  3. These sections are valid only for Form 3413. If present for Form 3552, the sections will be coded extraneous.

  4. Sections 30 through 33 contain Status Dates/Interest-To-Dates, Status Transaction Codes, and Statute Extension Dates.

  5. Sections 30 through 33, Fields A, D, and G, Status Date/Interest-To-Date (formerly titled, "Status Transaction Date" ) have been serving a dual purpose since January 1, 1993.

    1. If the corresponding Transaction Code (Sections 30 through 33, Fields B, E, or H) is 340 or 341, the field must contain an Interest-To-Date. Refer to IRM 3.12.21.7.2.2 for correction procedures.

    2. If the corresponding Transaction Code is other than 340 or 341, the field will contain a Status Date. Refer to IRM 3.12.21.7.2.1 for correction procedures.

3.12.21.7.2  (01-01-2014)
Correction Procedures—Sections 30 Through 33

  1. This section provides descriptions of the fields and correction procedures for Section 30 through 33 (Fields A, D, and G (Status Transaction) of the register.

3.12.21.7.2.1  (01-01-2014)
Sections 30 Through 33—Fields A, D, and G—Status/Interest-To-Dates

  1. This field must be all numeric and in YYYYMMDD format. The month must be 01–12, and the day must be 01–31.

  2. The Interest-To-Date is a required field when Transaction Codes 340 or 341 are present in Sections 30 through 33.

  3. If a Transaction Code 340 or 341 is present with a transaction date of 1991–01–01 (i.e., January 1, 1991) or later, a corresponding transaction code entry must be present in Section 02–19. The Section 02–19 entry will include an amount. They must be in the same physical order in both sections. If any of the required fields are missing, all present fields in those sections will be error coded, so that they may be corrected.

  4. Correct as follows:

    1. Check for transcription errors. If the date was incorrectly transcribed, correct it, using Action Code 6.

    2. If the correct Interest-To-Date cannot be determined, reject using Action Code 3. Use Form 4227/Form 10886 and route to originator; notate "Interest-to-Date cannot be determined"

    3. If Transaction Code 340 or 341 is present and the Interest-To-Date is missing, reject using Action Code 3.

    4. If Transaction Code 340 or 341 is present in Sections 30 through 33, but the required identical entry (as stated in paragraph (3) above) is missing, reject using Action Code 3. Use Form 4227/Form 10886 and route to originator; notate "TC 340/341 present, but, required transaction fields not present" .

3.12.21.7.2.2  (01-01-2014)
Sections 30 Through 33—Fields B, E, and H—Status Transaction Codes

  1. These fields are invalid if not one of the status transaction codes listed in Exhibits 3.12.21-5 through 3.12.21-7. Certain codes are valid with certain MFT codes only as set forth in the applicable chart. If a transaction code is present, there must also be a status date.

  2. Fields E and H may be blank but must be present if their corresponding status date is present. If the transaction code in the input document is invalid, reject the record with Action Code 3. Use Form 4227/10886 for contact with the preparer.

  3. TC 912 and TC 914 are valid only when both are present and only when they are present an equal number of times.

  4. TC 916 and TC 917 are valid only when both are present and only when they are present an equal number of times.

  5. TC 550, TC 560 and TC 564 are valid only once per document. If TC 550, TC 560 and TC 564 occur more than once in Sections 30 through 33, the duplicate transaction codes will appear invalid.

  6. TC 560 and TC 564 are not valid on the same record. If this occurs all the TC 560 and TC 564 will appear invalid.

  7. TC 550, TC 560, and TC 564 are not valid for IRAF (MFT 29).

  8. Correct as follows:

    1. Compare the document with the register. Correct any transcription errors.

    2. If the document is correct as transcribed and the data on the input document is incorrect, reject the record with Action Code 3. Use Form 4227/Form 10886 for contact with the originator; notate, "data on input document is incorrect" .

    3. If the Transaction Code is 340 or 341, a corresponding Interest-To-Date must also be present. If the Interest-To-Date is missing, reject using Action Code 3. Use Form 4227/Form 10886 for contact with the originator; notate, "data on input document is incorrect" .

    4. If the Transaction Code is 340 or 341, a TC 340 or 341 must exist in the same physical order in Sections 02 through 19. If not in the same physical order (disregarding TCs other than 340/341 in sections 02–19 and 30–33), reject using Action Code 3. Use Form 4227/Form 10886 for contact with the originator.

3.12.21.7.2.3  (01-01-2014)
Sections 30 Through 33—Fields C, F, and I—Statute Extension Dates (BMF and IMF only)

  1. The format for these fields is YYYYMMDD.

  2. The date must also meet the validity checks relative to month and day presented for the Status Transaction Dates, good till year 2099.

  3. A date must be present if the corresponding Status Transaction Code is 468, 469, 550, 560 or 564. These fields must be blank for all other status transaction codes. These Transaction Codes will be valid till year 2099.

  4. The Statute Extension Date must be later than the Status Date.

  5. This information is not valid for IRAF (MFT 29).

  6. Correct as follows:

    1. Compare the document with the register. Correct any transcription errors.

    2. If the document is correct as transcribed and the data on the input document is incorrect, reject the document with Action Code 3. Use Form 4227/Form 10886 for contact with the originator; notate, "data on input document is incorrect" .

3.12.21.7.2.4  (01-01-2014)
Sections 30 Through 33—Missing Field Groups

  1. If Fields A and B are printed, Fields D and E are blank, and Fields G and H are printed; an asterisk is printed before Fields D and E.

  2. Correct by entering the data, leaving no blank intervening fields or sections.

3.12.21.8  (01-01-2014)
Sections 36 Through 39

  1. This section provides descriptions of the fields and correction procedures for Section 36 through 39 of the register.

3.12.21.8.1  (01-01-2014)
Sections 36 Through 39—
Fields A
Through F
Description

  1. Listed below are the fields contained in Sections 36 through 39.

  2. The alpha field designator, field length (maximum length for variable fields) and the field titles are shown below:

    Field Field
    Length
    (+/−) Field Title
    36–39A/C/E/G* 3   Abstract Number
    36–39B/D/F/H* 12 +/− Abstract Amount

  3. Sections 36 through 39 contain Abstract/IRS Numbers and Abstract Amounts.

  4. Section 36 is valid for all master files.

  5. Section 37 is valid for BMF, MFT 03, 50, 61, and IRAF, MFT 29, 74, 76, 49.

  6. Section 38 is valid with MFT code 03, 50, and 61,74, 76, 49.

  7. Section 39 is valid only with MFTs 03 and 61, 74, 76, 49.

    Note:

    Fields 36–39/G and 36–39/H of Section 01 are valid for Form 3552 only.

3.12.21.8.2  (01-01-2014)
Correction Procedures—Sections 36 Through 39

  1. This section contains correction procedures for Sections 36 through 39.

3.12.21.8.2.1  (01-01-2014)
Sections 36 Through 39—
Fields A, C, E, and G—Abstract/IRS Numbers

  1. An Asterisk is printed before the field if the Abstract/IRS Number is invalid. The valid Abstract/IRS Numbers are listed as follows:

    MFT-CD Abstract/IRS Number
    02 330 through 333
    03 009 through 024, 026 through 098, 101 through 125, 133, 136, 140, 291, 303 through 310, 322 through 324, 326 through 329, 340 through 390, 392 through 398, 411 through 437
    12 330, 333
    29 160, 162, 194, 195, 233, 235, 236, 237
    34 330 through 333
    44 330 through 333
    49 163, 164
    50 213, 214, 151 through 154, 182, 183, 234, 237, 238, 240
    61 001 through 009, 013 through 035, 040
    74 165, 167, 169
    75 165
    76 159, 161, 163, 164, 165, 167, 169, 200, 201, 203 through 205, 206, 209, 224 through 228, 237, 450, 451, 452.
    77 218
    78 217
    All MFTs except 15, 46, 77, 78, 85, 86 221, 222

    Note:

    * MFT 03---Abstract Number 125 is valid for Tax Period 200803 and after. MFT 29 — Abstract Numbers 235 or 236 are valid for Tax Periods 200012 (i.e, December 2000) and greater. Abstract 237 is valid for Tax Period 200412 (i.e., December 2004) and after. MFT 50—Abstract Numbers 151–154 cannot appear on the same record as 214, 182, 183. If this occurs, all Abstract Number fields that contain 214, 151–154, 182 or 183 will appear invalid. For Raw Processing, Abstract Numbers 182 and 183 (TC 150) may not appear on the same record. Abstract 234 is valid for Tax Period 199902 (i.e., February 1999) and greater. (See Figure 3.12.21-24.)

    Figure 3.12.21-24
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Invalid Condition: For Raw Processing, Abstract Numbers 182 and 183 (TC 150) may not appear on the same record

  2. Determine the correct Abstract/IRS Number from the Form 3413 or 3552.

  3. When there is no Abstract/IRS Number available on the input form, or the correct one cannot be determined, use the following Abstract/IRS numbers:

    1. For MFT Code 03, use abstract number 080.

    2. For MFT Code 29, use abstract number 160 or 162.

    3. For MFT Code 50, use abstract number 151.

    4. For MFT Code 61, use abstract number 006.

  4. Abstract numbers 221 and 222 may appear only once in a record and if one is present, the other must be present. If the abstract number is 221 or 222 the abstract amount must be greater than 0 or both the abstract number and the abstract amount will appear invalid.

  5. If the Abstract Number is 221 or 222 the transaction code must be 340 or 341 or the Abstract Number field will appear invalid.

  6. When there is a Net Tax Assessment associated with Transaction Codes 15X, 29X or 30X in Sections 01–19, there must be a valid abstract number other than 221 and 222.

  7. When Abstract is 227 there must a Transaction Code 290 or 300 in Section 01-19.

3.12.21.8.2.2  (01-01-2014)
Sections 36 Through 39—Fields B, D, F, and H—Abstract Amount

  1. These fields must be all numeric and have corresponding Abstract/IRS numbers.

  2. Determine the correct abstract amount from the input document and correct the error register.

  3. If the correct amount cannot be determined, reject using Action Code 3. Attach Form 4227/Form 10886 for contact with the originator.

3.12.21.8.2.3  (01-01-2014)
Sections 36 Through 39—Missing Field Groups

  1. Both items, abstract number and abstract amount must be present for each transaction group.

  2. An insignificant group (both items missing) indicates no further information in the section.

  3. Use Action Code 6 to fill or blank fields. Delete any unnecessary fields to the right of the last significant field.

3.12.21.9  (01-01-2014)
Section 40—Doc Code 51 Only

  1. This section contains field descriptions, correction procedures and related information for Section 40 (Document Code 51 only).

3.12.21.9.1  (01-01-2014)
Section 40—Fields A Through S Description

  1. Listed below are the fields contained in Section 40.

  2. The alpha field designator, field length (maximum length for variable fields) and the field title is shown below.

    Field Field
    Length
    (+/−) Field Title
    40A 13 + Adj. total of inc. tax withheld (Form 943, Form 945, & Form 941-MFT 01- posted prior to 12/31/2004).
    40B 13 + Taxable Social Security Wages (Form 941, Form 943, Form 944 and Form 945) (also known as, Taxable FICA Wages Paid Amount (program))
    40C 13 + Taxable Social Security Tips (Form 941 and Form 944) (also known as, Taxable Tips Reported Amount (program))
    40D 13 +/- Taxable Medicare Wages and Tips (Form 941 and 944) (also known as, Taxable Hospital Insurance Benefits Wages (program))
    40E 13 + Additional Taxable Medicare Wages and Tips (Form 941)
    40F 13 + Exempt Wages/Tips Paid to Qualified Employees (Form 941, Form 943, & Form 944) (also known as Qualified Employer Exempt Wage/Tip Paid Amount)
    40G 13 +/- Section 3121Q Taxable Amount
    40H 13 +/- Fractions of Cents (Form 941)
    40I 13 +/- Current Quarter's Sick Pay Amount (F. 941) 944 Current Year's Adjustment (also known as, CURR-QTR's - Sick Pay (F 941) Form 944 Current yrs. Adj. (program))
    40J 13 +/- Current Quarter's Tips and Group Term Insurance Adjustment (also known as, CURR-QTR- Tips and Group Term Life Insurance Adjustment (program))
    40K 13 +/- Income Tax Withheld Adj. (Form 941 Current), Form 944 Prior Year) (i.e., Income Tax Withholding - Adjustment. (Form 941 (Current)), (Form 944 Prior Year) (program))
    40L 13 +/- SS and Med. Tax - Adj. (Form 941, Form 943, Form 944, & Form 945) (i.e., Social Security and Medicare Tax - Adjustment (Form 941, Form 943, Form 944 and Form 945))
    40M 13 +/- Special Additions to Federal Income Tax (Form 941 and Form 944)
    40N 13 +/- Special Additions to Social Security and Medicare Tax (Form 941 & Form 944)
    40O 13 +/- Total Income Tax Withheld from wages (Form 941 and Form 944) posted after 12/31/2004
    40P 13 + Tips Deemed Wages (Sec 3121g)
    40Q 13 +/- Total Backup Withhold Adj. (Form 945)
    40R 13 + Gross Income Paid (Form 1042)
    40S 13 +/- RR Retirement Tax Adj (Form CT-1)

3.12.21.9.2  (01-01-2014)
Correction Procedures—Section 40

  1. If there is a field within Section 40 that is not valid for the MFT being processed, the individual field will asterisk. Use the following chart to validate the MFT and Section 40 field presence.

    Section 40 and MFT Code Table

    Field MFT Code
    40A 01, 11, 16
    40B 01, 11, 14, 16
    40C 01,14
    40D 01, 14
    40E 01, 11, 14, 16
    40F 01, 11, 14
    40G 01
    40H 01
    40I 01,14
    40J 01
    40K 01,14
    40L 01, 11, 14,16
    40M 01,14
    40N 01,14
    40O 01,14
    40P 01,14
    40Q 16
    40R 12
    40S 09

  2. If Section 40 is present, the MFT must be 01, 09, 11, 12, 14 or 16 on the Raw Data Run. It is not required on the correction run.

  3. If the input document is a Form 3413 and the tax class is "1" , this section should be present. If the section is not present or the required elements in the section are not present, review the input document and any attachments for the missing data.

    1. If the required data is found, enter the data on the register using Action Code 6.

    2. If the data is not found, enter Action Code 7 to the left of section 01.

    Note:

    If more than an occasional Form 3413 is received without this information, refer this matter to the error correction supervisor, who will contact his/her counterpart in the appropriate Function, in the Accounting Branch, to ensure the correct preparation of the Form 3413 in the future.

  4. Section 40 is valid when Field 01–G, Original Assessment Transaction Code, is 150, 290, 294, 298, 300, 304, or 308.

  5. IMPORTANT: The program is set up to validate the credit transaction codes against the debit transaction codes. If any of the following combinations in the following Tax Liability Carryback table is not found, then both the credit and debit transaction codes will be set to error. To correct:

    1. Compare the input document against the appropriate field on the register.

    2. Correct transcription errors, if any.

    3. Using the table below, compare the appropriate Debit/Credit combinations.

    4. If the required data is found, enter the data on the register, using Action Code 6.

    5. If the data is not found, enter Action Code 7 to the left of the section.

    Tax Liability Carryback Table - Debit Transaction Code with Credit Transaction Code
    Debit Credit
    290 295
    290 299
    294 291
    298 291
    300 309
    308 301

  6. This section is not valid with doc code 52 records. An extraneous section (#) will result if any data is present in Section 40. If the doc code is 52, delete Section 40 with Action Code 4.

3.12.21.9.2.1  (01-01-2014)
Section 40—Field Requirements—Fields A Through S

  1. Field 40–A—Adjustment Total of Income Tax Withheld (Form 943, Form 945, & Form 941- MFT 01- posted prior to 12/31/2004)

    1. This information is found under Item A (Section 40), Page 2, Form 3413 (also, Line 1, Form 3552 (Page 1)).

    2. This field is valid for MFT 01,11, and 16.

    3. On original input, this field, plus Field 40–B, Taxable Social Security Wages, and Field 40–O, Total Income Tax Withheld, must equal the net of all transaction codes 29X and 30X. If invalid or Math Error, Clear with Action Code 7.

  2. Field 40B—Taxable Social Security Wages (Form 941, Form 943, Form 944 and Form 945)

    1. This information is found under Item B (Section 40), Page 2, Form 3413 (also, Line 2, Form 3552 (Page 1)).

    2. This field is valid for MFT 01,11,14, and 16.

    3. If the doc code is 51, MFT is 01, 11, 14, or 16 and Field 40B equals zero, Field 40B will appear invalid. If invalid or Math Error, Clear with Action Code 7.

  3. Field 40C—Taxable Social Security Tips (Form 941 and 944)

    1. This information is found under Item C (Section 40), Page 2, Form 3413 (also, Line 3, Form 3552 (Page 1)).

    2. This field is valid for MFT 01 and 14.

    3. If invalid on another MFT, delete Field 40–C.

  4. Field 40D—Taxable Medicare Wages and Tips (Form 941 and Form 944)

    1. This information is found under Item D (Section 40), Page 2, Form 3413 (also, Line 4, Form 3552 (Page 1)).

    2. This field is only valid with MFT 01 and 14.

    3. If Field 40D is different from the amount on the form, strike through the entry on the register. Edit the correct amount above it and correct with Action Code 6.

    4. If Field 40D is correct as entered, accept with Action Code 7.

    5. If invalid on another MFT, delete Field 40–D.

  5. Field 40E—Additional Taxable Medicare Wages and Tips (Form 941)

    1. This information is found under Item E (Section 40), Page 2, Form 3413 (also, Line 5, Form 3552 (Page 1)).

    2. This field is only valid with MFT 01, 11, 14, and 16.

  6. Field 40F—Exempt Wages/Tips Paid to Qualified Employees (Form 941, Form 943, & Form 944)

    1. This information is found under Item F (Section 40), Page 2, Form 3413 (also, Line 6, Form 3552 (Page 1)).

    2. This field is only valid with MFT 01 (Form 941), MFT 11 (Form 943), and MFT 14 (Form 944).

    3. If Field 40F is different from the amount on the form, strike through the entry on the register. Edit the correct amount above it and correct with Action Code 6.

    4. If Field 40F is correct as entered, accept with Action Code 7.

    5. If invalid on another MFT, delete Field 40F.

  7. Field 40G—Section 3121Q Tax Amount

    1. This information is found on Item G (Section 40), Page 2, Form 3413 (also, Line 7 ("SECT 3121Q Tax Amt." ) of the Form 3552).

    2. This field is only valid with MFT 01 (Form 941).

    3. If invalid on another MFT, delete Field 40G.

  8. Field 40H—Fractions of Cents - Adjustment (Form 941)

    1. This information is found under Item H (Section 40), Page 2, Form 3413 (also, Line 8, Form 3552 (Page 1)).

    2. This field is only valid with MFT 01.

      Note:

      Currently, the program does not accept this item with MFT 14 (Form 944).

    3. If Field 40H is different from the amount on the form, strike through the entry on the register. Edit the correct amount above it and correct with Action Code 6.

    4. If Field 40H is correct as entered, accept with Action Code 7.

    5. If an amount is present in this field for MFT 11 use Action Code 7 to accept taxpayer information.

    6. If invalid on another MFT, delete Field 40H.

  9. Field 40I—Current Quarter's Sick Pay (Form 941) Form 944 Current Year's Adjustment

    1. This information is found under Item I (Section 40), Page 2, Form 3413 (also, Line 9, Form 3552 (Page 1)).

    2. This field is valid with MFT 01 and 14.

    3. If invalid on another MFT, delete Field 40I.

      Note:

      Field 40I is positive and negative for Form 3552 ONLY.

  10. Field 40J—Current Quarter's Tips and Group Term Insurance Adjustment

    1. This information is found under Item J (Section 40), Page 2, Form 3413 (also, Line 10, Form 3552 (Page 1)).

    2. This field is only valid with doc code 51, MFT 01 (01 only prior to 199412).

    3. If invalid on another MFT, delete Field 40J.

      Note:

      Field 40J is positive and negative for Form 3552 and Form 3413.

  11. Field 40K—Income Tax Withheld Adjustment (Form 941 (Current)), Form 944 (Prior Year)

    1. This information is found under Item K (Section 40), Page 2, Form 3413 (also, Line 11, Form 3552 (Page 1)).

    2. This field is valid for MFT 01 and 14.

    3. If invalid on another MFT, delete Field 40K.

  12. Field 40L—SS and Med. Tax- Adj. ((Form 941, Form 943, Form 944 & Form 945) (Social Security and Medicare Tax - Adjustment (Form 941, Form 943, Form 944 and Form 945))

    1. This information is found under Item L (Section 40), Page 2, Form 3413 (also, Line 12, Form 3552 (Page 1)).

    2. This field is valid for MFT 01,11,14 and 16.

    3. If invalid on another MFT, delete Field 40L.

      Note:

      Field 40L is positive and negative for Form 3552 ONLY.

  13. Field 40M—Special Addition to Federal Income Tax (Form 941 and Form 944)

    1. This information is found under Item M (Section 40), Page 2, Form 3413 (also, Line 13, Form 3552 (Page 1)).

    2. This field is valid for MFT 01 and 14.

    3. If invalid on another MFT, delete Field 40M.

  14. Field 40N---Special Additions to Soc. Sec. and Med. Tax (Form 941 & Form 944)

    1. This information is found under Item N (Section 40), Page 2, Form 3413 (also, Line 14, Form 3552 (Page 1)).

    2. This field is valid for MFT 01 and 14.

    3. If invalid on another MFT, delete Field 40N.

  15. Field 40O---Total Income Tax Withheld from wages (Form 941 and Form 944) posted after 12/31/2004

    1. This information is found under Item O (Section 40), Page 2, Form 3413 (also, Line 15, Form 3552 (Page 1)).

    2. This field is valid for MFT 01 and 14.

    3. If invalid on another MFT, delete Field 40O.

  16. Field 40P---Tips Deemed Wages (Sec. 3121q)

    1. This information is found under Item P (Section 40), Page 2, Form 3413 (also, Line 16, Form 3552 (Page 1)).

    2. This field is valid for MFT 01 and 14

    3. If invalid on another MFT, delete Field 40P.

  17. Field 40Q---Total Backup Withholding - Adjustment (Form 945)

    1. This information is found under Item Q (Section 40), Page 2, Form 3413 (also, Line 17, Form 3552 (Page 1)).

    2. This field is valid for MFT 16.

    3. If invalid on another MFT, delete Field 40Q.

  18. Field 40R---Gross Income Paid (Form 1042)

    1. This information is found under Item R (Section 40), Page 2, Form 3413 (also, Line 18, Form 3552 (Page 1)).

    2. This field is valid for MFT 12

    3. If invalid on another MFT, delete Field 40R.

  19. Field 40S---RR Retirement Tax Adjustment (Form CT-1)

    1. This information is found under Item S (Section 40), Page 2, Form 3413 (also, Line 19, Form 3552 (Page 1)).

    2. This field is valid for MFT 09.

    3. This field must be blank for all other MFTs. If invalid on another MFT, delete Field 40S.

3.12.21.10  (01-01-2014)
Section 41—Form 3552 only

  1. This section contains correction procedures and related information for Section 41 (Form 3552 only).

3.12.21.10.1  (01-01-2014)
Section 41—Fields A Through H Description

  1. Listed below are the fields contained in Section 41.

  2. The alpha field designator, field length (maximum length for variable fields) and the field title is shown below:

    Field Field Length (+/−) Field Title
    41A 13 + Total Taxable 940 Wages
    13 + Total Taxable 940 Wages Computer
    41B 13 + Total Amount Credit Reduction
    13 + Total Amount Credit Reduction Computer
    41C 2   State Code
    41D 12 + Credit Reduction Wages
    41E 2   State Code
    41F 12 + Credit Reduction Wages
    41G 2   State Code
    41H 12 + Credit Reduction Wages

  3. Section 41 must be present for Form 3552, Doc Code 51, if the tax class is 8, the MFT is 10 and there is a TC 150. (See Figure 3.12.21-25.)

    Figure 3.12.21-25

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Example: Section 41 must be present for Form 3552, Doc Code 51, if the Tax Class is 8, the MFT is 10 and there is a TC 150

  4. This section must not be present for Form 3413.

  5. If an amount is present in Field 41–A, Total Taxable 940 Wages, there must be an entry in Field 41–C, State Code. Search the document for the valid entries for these fields. If valid entries cannot be located, reject the document with Action Code 3.

    Note:

    The "Taxable Total Wages" and the "State Code" information may be located in the bottom portion of Form 3552.

  6. A state code may not occur more than once per document.

  7. There can be no spaces between groups of state codes and wages. Missing fields will appear invalid. Move the data to fill the spaces.

3.12.21.10.2  (01-01-2014)
Correction Procedures—Section 41

  1. Field 01G, Transaction Code, and Field 41C, State Code, will appear invalid if the MFT is 10 and the transaction code in section 01 is other than 150. (See Figure 3.12.21-26.)

    Figure 3.12.21-26

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Invalid Condition: Transaction Code and State Code Appear Invalid (*) if MFT is 10 and Transaction Code in Section 01 is Other Than 150

  2. Compare the document with the register and correct any transcription errors.

    Note:

    The Section 41 data (i.e., "Taxable 940 Wages" , "Total Amount C. R. (Credit Reduction)" , "State Code" and "Credit Reduction" (C.R.)) may be found in the bottom portion of the Form 3552.

  3. If correct as transcribed, and the transaction code is other than 150, reject with Action Code 3. Notate on Form 4227/Form 10886, "Must have TC 150 when Credit Reduction data is present" .

  4. If the transaction code is 150, Section 41 will asterisk (*) as missing if the MFT is 10, Doc Code 51, Form 3552, Tax Class 8 and Section 41 is blank. (See Figure 3.12.21-27.)

    Figure 3.12.21-27

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Invalid Condition: MFT is 10, Doc Code 51, Form 3552, Tax Class 8 and Section 41 is blank

    1. Compare the document with the register. If the data is present on the document for section 41, correct the register with Action Code 6.

      Note:

      The Section 41 data (i.e., "Taxable 940 Wages" , "Total Amount C. R. (Credit Reduction)" , "State Code" and "Credit Reduction" (C.R.)) may be found in the bottom portion of the Form 3552.

    2. If the data is not present on the document for Section 41, verify that MFT, 01C is correct. If so, reject with Action Code 3.
      If Credit Reduction years, notate on Form 4227/Form 10886, 'Credit Reduction Data required'.
      If not Credit Reduction year, notate 'Taxable Futa Wages Required'.

  5. Section 41 will appear on the register as extraneous (#) if the MFT is other than 10 and there is data present in Section 41. (See Figure 3.12.21-28.)

    Figure 3.12.21-28

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Invalid Condition: Section 41 Appears as Extraneous (#) on Register if MFT is Other Than 10 and Data is Present in Section 41

    1. Compare the document with the register. Correct any transcription errors.

      Note:

      The Section 41 data (i.e., "Taxable 940 Wages" , "Total Amount C. R. (Credit Reduction)" , "State Code" and "Credit Reduction" (C.R.)) may be found in the bottom portion of the Form 3552.

    2. If the MFT is other than 10, delete Section 41 with Action Code 4.

  6. If Field 01–G is 150, and there is an entry in Field 41A and 41B, a valid Credit Reduction State and Credit Reduction Wages must be present. If missing, reject with Action Code 3 and enter the state code from entity in Field 41-C. Notate on Form 4227/Form 10886, "Must have credit reduction state and/or wages amount."

  7. Field 41–B, Total Credit Reduction, is computed using the sum of Credit Reduction Wages in Sections 41–46, multiplied by the percentage shown for each state in Exhibit 3.12.21-9. This field will underprint if a math error exists. (See Figure 3.12.21-29.)

    Figure 3.12.21-29

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Invalid Condition Example: Field 41–B Will Underprint If A Math Error Exists

    1. Compare the document with the register. Correct any transcription errors.

    2. If correct as transcribed, reject with Action Code 3, and bring up underprint in Field 41–B. Attach Form 4227/Form 10886 and send to the originator with notating, "Credit Reduction amount incorrect" .

    Note:

    If Field 41–B underprints, check to see if the amounts in Field 41–B and Field 41–D are in each other's field. Field 41–D will always be larger than Field 41–B. If they are, switch Field 41–B and Field 41–D. If Field 41–B re-underprints, either reject or send to Accounting.

  8. If Field 41B underprints and a State Code Field has an invalid credit reduction state, see Exhibit 3.12.21–9 to correct any transcription errors. If unable to determine the Credit Reduction State, reject with Action Code 3. Attach Form 4227/Form 10886 and send to originator notating, "Credit Reduction state invalid" .

  9. The State Code Field and Credit reduction Wages Field, will appear invalid if a valid credit reduction state is in the State Code Field, a TC 150 is in Section 01 and the Credit Reduction Wages field is blank. (See Figure 3.12.21-30.)

    Figure 3.12.21-30

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Invalid Condition: A Valid Credit Reduction State is in State Code Field, TC 150 is in Section 01 and Credit Reduction Wages is Blank

    1. Compare the document with the register. Correct any transcription errors.

    2. If correct as transcribed, search the document for valid credit reduction wages. If you cannot determine the valid credit reduction wages, reject the record with Action Code 3. Attach Form 4227/Form 10886 and send to the originator with notation, "Credit Reduction info not determined" , for missing information.

  10. The State Code field and associated significant (greater than zero) Credit Reduction Wages field will error code if Transaction Code 150 is not present in Section 01. (See Figure 3.12.21-31.)

    Figure 3.12.21-31

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Invalid Condition: State Code and Credit Reduction Wages Fields Will Error if Transaction Code 150 not Present in Section 01

    1. Compare the document with the register. Correct any transcription errors.

    2. If the document is correct as transcribed, reject the record with Action Code 3. Attach Form 4227/Form 10886 and send to the originator with notation, "Credit Reduction wages without TC 150" .

  11. Field 01–D, Tax Period, State Code field, and Credit Reduction Wages field (greater than zero) will appear invalid when there is no TC 150 in Section 01 and Credit Reduction Wages field is present; the State Code field is blank and Credit Reduction Wages field is present or an invalid credit reduction state for the tax period is present. (see Figure 3.12.21-32).

    Figure 3.12.21-32

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Invalid Condition: Credit Reduction Wages is Present, State Code Blank and No TC 150 Present in Section 01

    1. Compare the document with the register. Correct any transcription errors.

    2. If the document is correct as transcribed, reject with Action Code 3. Attach Form 4227/Form 10886 and send to the originator with notation, "Credit Reduction wages without TC 150 and other Credit Reduction information" .

3.12.21.11  (01-01-2014)
Sections 42 Through 46—Form 3552 only

  1. This section contains correction procedures and related information for use with Sections 42 through 46 (for Form 3552 only).

3.12.21.11.1  (01-01-2014)
Sections 42 Through 46—Fields A Through T Description

  1. Listed below are the fields contained in Sections 42 through 46.

  2. The alpha field designators, field lengths (maximum length for variable fields) and the field titles are shown below.

    Field Field Length (+/−) Field Title
    42–46A 2   State Code
    42–46B 12 + Credit Reduction Wages
    42–46C 2   State Code
    42–46D 12 + Credit Reduction Wages
    42–46E 2   State Code
    42–46F 12 + Credit Reduction Wages
    42–46G 2   State Code
    42–46H 12 + Credit Reduction Wages
    42–46I 2   State Code
    42–46J 12 + Credit Reduction Wages
    42–46K 2   State Code
    42–46L 12 + Credit Reduction Wages
    42–46M 2   State Code
    42–46N 12 + Credit Reduction Wages
    42–46O 2   State Code
    42–46P 12 + Credit Reduction Wages
    42–46Q 2   State Code
    42–46R 12 + Credit Reduction Wages
    42–46S 2   State Code
    42–46T 12 + Credit Reduction Wages

  3. A state code may not occur more than once per document.

  4. There can be no missing fields between groups of state codes and wages. Missing fields will appear invalid. Move the data to fill the spaces.

3.12.21.11.2  (01-01-2014)
Correction Procedures—Sections 42 Through 46

  1. This section contains validity information and procedures for use in correcting Sections 42 through 46.

3.12.21.11.2.1  (01-01-2014)
Sections 42 Through 46—State Code Fields

  1. The valid State Codes are AK, AL, AR, AZ, CA, CO, CT, DC, DE, FL, GA, HI, IA, ID, IL, IN, KS, KY, LA, MA, MD, ME, MI, MN, MO, MS, MT, NC, ND, NE, NH, NJ, NY, NM, NV, NY, OH, OK, OR, PA, PR, RI, SC, SD, TN, TX, UT, VA, VI, VT, WA, WI, WV, and WY.

  2. The State Code field and Credit Reduction Wages field will appear invalid if the State Code field (see Exhibit 3.12.21–9) is blank and the Credit Reduction Wages field is present.

    1. Compare the document with the register. Correct any transcription errors.

    2. If the document is correct as transcribed, reject the record with Action Code 3. Attach Form 4227/Form 10886 and send to the originator with notation, "Credit Reduction wages present; State Code blank" .

    Note:

    The Section 42 data (i.e., "State Code" and "Credit Reduction" fields are found in the bottom portion of the Form 3552.

3.12.21.11.3  (01-01-2014)
Sections 42 Through 46—Credit Reduction Wages Fields

  1. The State Code field and Credit Reduction Wages field, will appear invalid if a valid credit reduction state (see Exhibit 3.12.21-9) is in the State Code field and the Credit Reduction Wages field is blank.

  2. Compare the document with the register. Correct any transcription errors.

  3. If the document is correct as transcribed, reject the record with Action Code 3. Attach Form 4227/Form 10886 and send to the originator with notation, "State Code field present; Credit Reduction Wages blank" .

3.12.21.12  (01-01-2014)
Math Errors

  1. This section contains information and procedures for use with correcting math errors.

    1. Balance Transferred In-Field 01I–Underprint— IRM 3.12.21.12.1

    2. Abstract Math Error Net Assessment—Sections 36–39 IRM 3.12.21.12.2 and IRM 3.12.21.12.3

    3. TC 29X–30X Net CGA—Math Error IRM 3.12.21.12.4

3.12.21.12.1  (01-01-2014)
Balance Transferred-In—Field 01–I—Underprint Amount

  1. A math error is indicated by printing the computer generated amount (CGA) under Field 01–I on the register.

  2. Compare all the amount fields in Sections 01–19 and Reference Amount on the register with the input document. Sections 20–23 are also included in the computation when the Appropriation Indicator is blank. This sum must equal Field 01–I.

  3. If a transcription error is found, correct the register with Action Code 6.

    Note:

    FIELD 01–I, BALANCE TRANSFERRED IN, MAY NOT BE CHANGED.

  4. If no transcription error is found in the amount fields, determine if the transaction codes agree with the sign accompanying the amount fields. Both the transaction code field and the amount field will appear invalid if the transaction code does not agree with the sign of the transaction amount field. The valid transaction codes for BMF, IMF and IRAF are listed in the Exhibits at the end of this IRM.

    1. If the sign of the transaction amount is in error, correct the register by entering a comma (,) for debit or a pound sign (#) for credit as field breakers.

    2. If the transaction code is in error, determine the correct code and correct the register.

  5. If the document has been prepared from an attached transcript, examine the transcript to determine if an error has been made in the preparation of the document.

    Note:

    IF TC 402 IS ON THE FORM 3413 IN SECTION 01, MAKE THE PROPER CHANGES TO CORRECT THE PROBLEM.

  6. When any of the following transaction codes are invalid for the doc code being processed, they may be converted to the following equivalent valid transaction code.

    TC Convert To TC Convert To
    163 160 673 670
    166 160 706 700
    167 161 716 710
    176 170 736 730
    177 171 756 700
    186 180 768 764
    196 190 776 770
    197 191 777 771 (BMF)
    238 234 796 790
    239 235 806 800
    246 240 807 802
    276 270 836 830
    277 271 842 841
    286 280 846 840
    336 340 or 190 856 850
    337 341 876 850
    386, 388,389 Do not add    
    606 600 896 820
    613 610 897 822
    663 660    
    666 700    
    667 820    

  7. If no change is to be made to an amount, an amount sign, or transaction code, or if an amount is added and there is still a math error, using Action Code 3 and reject the document. Attach Form 4227/Form 10886 and send to Accounting for contact with the originator. Notate as follows: "Math error continues to appear; no obvious correction found" .

3.12.21.12.2  (01-01-2014)
Abstract Math Error Net Assessment—Sections 36–39

  1. An Abstract Math Error will be located under the last Section present of the register.

  2. This math check is performed only if the Doc Code is 51, the MFT is 03, 29, 50, 61, 76, 77 or 78 and TC 15X, TC 29X or TC 30X is present in sections 01–19. Also refer to Exhibits 3.12.21-10 (TC 150 Abstract versus Tax Period Table) and 3.12.21-11 (TC 290–30X Abstract versus Tax Period Table) and see Figure 3.12.21-33 for additional information.

  3. The computation is the sum of all the abstract amounts contained in Sections 36 through 39 except those amounts associated with Abstract Numbers 221 and 222.

  4. An abstract amount error is indicated by printing the computer generated net tax assessment amount, which is the sum of all TC 15X, 29X and 30X amounts in Sections 01–19, on the math error line of the register.

    Figure 3.12.21-33
    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Example Displaying Abstract Math Error Net Assessment

  5. If the Net Tax Assessment Computer Generated Amount is greater than zero (0), Sections 36–39 must contain an abstract amount other than those associated with Abstract Numbers 221 and 222.

3.12.21.12.3  (01-01-2014)
Abstract Math Error Net Assessment—Sections 36–39 (Correction Procedures)

  1. Compare the document with the register. Correct any transcription errors.

  2. This math check is performed only if the Doc Code is 51, the MFT is 03, 29, 50, 61, 76, 77 or 78 and TC 15X, TC 29X or TC 30X is present in sections 01–19. Also refer to Exhibit 3.12.21-10 (TC 150 Abstract Versus Tax Period Table), Exhibit 3.12.21-11 (TC 290–30X Abstract Versus Tax Period Table) and Figure 3.12.21-33 for additional information.

  3. If the document was transcribed correctly or there are no abstract numbers and amounts present, add section 36 to the register, using the following abstract numbers, for the Net Tax Assessment Amount.

    1. Use Abstract 080 for Form 720, Quarterly Federal Excise Tax Return.

    2. Use Abstract 006 for Form 11, Special Tax Return and Application for Registry.

    3. Use Abstract 151 for Form 4720, Return of Certain Excise Taxes on Charities and Other Persons Under Chapters 41 and 42 of the IRC.

    4. Use Abstract 160 for Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts.

  4. If the abstract amounts are present in Sections 36–39 and do not equal the net tax assessment, reject, using Action Code 3. Attach Form 4227/Form 10886 and send to Accounting for contact with the originator. Notate as follows: "Abstract amounts do not equal net tax assessment" .

3.12.21.12.4  (01-01-2014)
TC 29X/30X Net–CGA—Math Error

  1. A TC 29X/30X Net–CGA Math Error will be located under the last section present on the register. (See Figure 3.12.21-34.) Also refer to Exhibits 3.12.21-10 (TC 150 Abstract versus Tax Period Table) and 3.12.21-11 (TC 290–30X Abstract versus Tax Period Table) for additional information.

    Figure 3.12.21-34

    This image is too large to be displayed in the current screen. Please click the link to view the image.

    Illustration of a TC 29X/30X Net–CGA—Math Error

  2. The computation of TC 29X/30X Net–CGA is the sum of all Transaction Codes 29X and 30X in Sections 01 through 19. The Total Tax–CGA is the sum of Fields 40–M, Total Income Tax Withheld, 40–J, Adjusted Total Social Security Tax, and 40–O, Adjusted Total Backup Withholding.

    1. Compare the document with the register. Correct any transcription errors with Action Code 6.

    2. Raw input only: If the document is correct as transcribed, clear the register with Action Code 7.

    Note:

    If more than an occasional Form 3552 is received without this information, refer this matter to the Error Correction supervisor who will contact his/her counterpart in the Account Transfer Function, Accounting Branch, to ensure the correct preparation of Form 3552 in the future.

Exhibit 3.12.21-1 
Valid Tax Periods

MFT-CD BMFTX/PRD END TX/PD EARLIEST DATE ALLOWED MM-LIMITS
01 196203 YYYY12 TAX-PRD minus 2 months 3, 6, 9, 12
02 196112 YYYY12 TAX-PRD minus 11 months 1-12
03 196203 YYYY12 TAX-PRD minus 2 months 3, 6, 9, 12
04 196203 199412 TAX-PRD minus 2 months 3, 6, 9, 12
05/06 196112 YYYY12 TAX-PRD minus 11 months 1-12
07 198712 YYYY12 TAX-PRD minus 11 months 12
08 200412 YYYY12 TAX-PRD minus 11 months 1-12
09 196203 197512 TAX-PRD minus 2 months 3, 6, 9, 12
09 197612 YYYY12 TAX-PRD minus 11 months 12
10/11 196112 YYYY12 TAX-PRD minus 11 months 12
12 198512 YYYY12 TAX-PRD minus 11 months 12
13 # 198012 YYYY12 TAX-PRD minus 11 months 12
14 200612 YYYY12 TAX-PRD minus 11 months 12
15 199012 YYYY12 TAX-PRD minus 11 months 12
16 199412 YYYY12 TAX-PRD minus 11 months 12
17 200512 YYYY12 TAX-PRD minus 11 months 1-12
33 196112 200611 TAX-PRD minus 11 months 1-12
34 196112 YYYY12 TAX-PRD minus 11 months 1-12
36 197012 YYYY12 TAX-PRD minus 11 months 1-12
37 197001 198712 TAX-PRD minus 11 months 1-12
37 198812 YYYY12 TAX-PRD minus 11 months 12
40 200401 YYYY12 TAX-PRD minus 11 months 1-12
44 197001 YYYY12 TAX-PRD minus 11 months 1-12
46 198412 YYYY12 TAX-PRD minus 11 months 1-12
47 200007 YYYY12 TAX-PRD minus 11 months 1-12
49 200007 YYYY12 TAX-PRD minus 11 months 1-12
50 197001 YYYY12 TAX-PRD minus 11 months 1-12
51 196112 197012 TAX-PRD minus 11 months 12
51 197103 198112 TAX-PRD minus 2 months 3, 6, 9, 12
51 198212 YYYY12 TAX-PRD minus 11 months 12
52 000000 000000 12/01/1961  
58 197007 198009 TAX-PRD 1-12
60 * 195607 YYYY12 TAX-PRD 1-12
61 * 196206 198706 TAX-PRD 1-12
62 * 196206 198006 TAX-PRD 1-12
63 * 196206 YYYY12 TAX-PRD 1-12
64 * 196206 YYYY12 TAX-PRD minus 1 months 1-12
67 197012 YYYY12 TAX-PRD minus 11 months 1-12
74 198412 YYYY12 TAX-PRD minus 11 months 1-12
75 1974 YYY12 TAX-PRD minus 11 months 1-12
76 198412 YYYY12 TAX-PRD minus 11 months 1-12
77/78 198612 YYYY12 TAX-PRD minus 11 months 12
79 201409 YYYY12 TAX-PRD minus 11 months 1-12
85/86 198412 YYYY12 TAX-PRD minus 11 months 1-12
NOTE: Day in EARLIEST-DATE-ALLOWED is 01. YYYY in TX-PRD is equal to YEAR of PROCESS-DATE plus 1 year.
* Bypass generating EARLIEST-DATE-ALLOWED on correction passes.
# Month range for MFT-CD 13 with Reference Number 565, 613, 643, 644, 648, 650, 655, 656, 657, 661, 676, OR 677 is 01 through 12.
MFT-CD 13 has to be calendar year with Reference Number 628.

Exhibit 3.12.21-2 
Valid Tax Periods Form 3413

This image is too large to be displayed in the current screen. Please click the link to view the image.
This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.12.21-3 
Valid Tax Periods Form 3552

This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.12.21-4 
MFT and Tax Class Chart

BMF MFT FORM TAX CLASS BMF MFT FORM TAX CLASS
01 941 1 46 8038 3
02 1120 3 46 8038-CP 3
03 720 4 46 8038-G 3
04 942 1 46 8038-GC 3
05 1041 2 46 8038-T 3
06 1065 2 46 8328 3
07 1066 3 47 8871 4
08 8804 1 49 8872 4
08 8813 1 50 4720 4
09 CT-1 7 51 709 5
10 940 8 52 706 5
11 943 1 58 4638 4
12 1042 1 60 2290 4
13 8278 3 61 11 4
14 944 1 62 11-B 4
15 8752 2 63 11-C 4
16 945 1 64 730 4
17 8288 1 67 990 4
33 990C 3 74 5500 4
      75 8955-SSA 4
34 990T 3 76 5330 4
36 1041A 4 77 706-GS(T) 5
37 5227 4 78 706-GS(D) 5
40 8849 4 85 8038-B 3
44 990PF 4 86 8038-TC 3
IMF MFT FORM TAX CLASS IRMF MFT FORM TAX CLASS
30/31 1040 2 29 5329 0
30/31 1040A 2      
30/31 1040NR 2      
30/31 1040SS 2      
30/31 1040PR 2      
30/31 1040ES 2      
30/31 1040EZ 2      
30/31 8278 2      
55 8278 (IMF) 2      

Exhibit 3.12.21-5 
Valid IMF Transaction Code Table

TRANS-CD      
DB(+) CR(-) SECTION DOC-CD VALID MFT-CD
150   01 51, 52 30, 31
150   02-19 51, 52 30, 31, 55
160   01 51, 52 30, 31
160   02-19 51, 52 30, 31, 55
  161 02-19 51, 52 30, 31, 55
166 167 02-19 52 30, 31, 55
170   01 51, 52 30, 31
170   02-19 51, 52 30, 31, 55
  171 02-19 51, 52 30, 31, 55
176 177 02-19 52 30, 31, 55
190 191 02-19 51, 52 30, 31, 55
196 197 02-19 52 30, 31, 55
200 201 02-19 51, 52 30, 31, 55
240   01 51, 52 30, 31
240 241 02-19 51, 52 30, 31, 55
270   01 51, 52 30, 31
270   02-19 51, 52 30, 31, 55
  271 02-19 51, 52 30, 31, 55
272   30-33 51, 52 30, 31, 55
276 277 02-19 52 30, 31, 55
280   01 51, 52 30, 31
280   02-19 51, 52 30, 31, 55
  281 02-19 51, 52 30, 31, 55
286   02-19 52 30, 31, 55
290   01 51, 52 30, 31, 55
290 291 02-19 51, 52 30, 31, 55
294   01 51, 52 30, 31
294   02-19 51, 52 30, 31
  295 02-19 51, 52 30, 31, 55
298   01 51, 52 30, 31
298   02-19 51, 52 30. 31, 55
299   02-19 51, 52 30, 31, 55
  299 02-19 51, 52 30, 31, 55
300   01 51, 52 30, 31
300   02-19 51, 52 30, 31, 55
  301 02-19 51, 52 30, 31, 55
304   01 51, 52 30, 31
304   02-19 51, 52 30, 31, 55
  305 02-19 51, 52 30, 31, 55
308   01 51, 52 30, 31
308   02-19 51, 52 30, 31, 55
  309 02-19 51, 52 30, 31, 55
310 311 02-19 51, 52 30, 31, 55
TRANS-CD      
DB(+) CR(-) SECTION DOC-CD VALID MFT-CD
320   01 51, 52 30, 31
320 321 02-19 51, 52 30, 31, 55
336 337 02-19 52 30, 31, 55
340 341 02-19 51, 52 30, 31, 55
340 341 30-33 51, 52 30, 31, 55
342   30-33 51, 52 30, 31, 55
350   01 51, 52 30, 31
350   02-19 51, 52 30, 31, 55
351   02-19 51, 52 30, 31, 55
360   01 51, 52 30, 31
360   02-19 51, 52 30, 31, 55
  361 02-19 51, 52 30, 31, 55
380   02-19 51, 52 30, 31, 55
386   02-19 52 30, 31, 55
388   01 52 30, 31
388   02-19 52 30, 31, 55
  389 02-19 52 30, 31, 55
  400 02-19 52 30, 31, 55
402   01 51 30, 31, 55
402   02-19 52 30, 31, 55
420 421 30-33 52 30, 31, 55
422 423 30-33 52 30, 31, 55
424   30-33 52 30, 55
425   30-33 52 30, 31, 55
  430 01 52 30
  430 02-19 51, 52 30, 55
450   01 51, 52 30, 31
450 451 02-19 52 30, 31, 55
460   30-33 51, 52 30, 31, 55
  462 30-33 52 30, 31, 55
470   30-33 51, 52 30, 31, 55
471 472 30-33 51, 52 30, 31, 55
473   30-33 51, 52 30, 31, 55
474 475 30-33 51, 52 30, 55
480 481 30-33 51, 52 30, 31, 55
482 483 30-33 51, 52 30, 31, 55
490 496 30-33 51, 52 30, 31, 55
500 502 30-33 51, 52 30, 31, 55
TRANS-CD      
DB(+) CR(-) SECTION DOC-CD VALID MFT-CD
510 516 30-33 51, 52 30, 31, 55
517   30-33 51, 52 30, 31, 55
520 521 30-33 51, 52 30, 31, 55
522   30-33 51, 52 30, 31, 55
530   30-33 51, 52 30, 31, 55
531 532 30-33 51, 52 30, 31, 55
535 534 02-19 51, 52 30, 31, 55
537   30-33 51, 52 30, 31, 55
540 542 30-33 51, 52 30, 31, 55
550 560 30-33 51, 52 30, 31, 55
570 571 30-33 51, 52 30, 31, 55
572   30-33 51, 52 30, 31, 55
576 577 02-19 51, 52 30, 31, 55
582 583 30-33 51, 52 30, 31, 55
590   30-33 51, 52 30, 55
591 592 30-33 51, 52 30, 55
593 594 30-33 51, 52 30, 55
595   30-33 51, 52 30, 55
599   30-33 51, 52 30, 55
  600 02-19 51, 52 30, 31, 55
607 606 02-19 52 30, 31, 55
609 608 02-19 52 30, 31, 55
611 610 02-19 51, 52 30, 31, 55
612   02-19 51, 52 30, 31, 55
632 * 630 20-23 51, 52 30, 31
637 * 636 20-23 52 30, 31
641 640 02-19 51, 52 30, 31, 55
642   02-19 51, 52 30, 31, 55
661 660 02-19 51, 52 30, 31, 55
662   02-19 51, 52 30, 31, 55
667 666 02-19 52 30, 31, 55
671 670 02-19 51, 52 30, 31, 55
672   02-19 51, 52 30, 31, 55
681 680 02-19 51, 52 30, 31, 55
682   02-19 51, 52 30, 31, 55
691 690 02-19 51, 52 30, 31, 55
692 694 02-19 51, 52 30, 31, 55
695   02-19 51, 52 30, 31, 55
701 700 02-19 51, 52 30, 31, 55
* Section 20-23 is marked as extraneous when Section is present with MFT Code 55.
 
TRANS-CD      
DB(+) CR(-) SECTION DOC-CD VALID MFT-CD
702   02-19 51, 52 30, 31, 55
  706 02-19 52 30, 31, 55
  710 02-19 51, 52 30, 55
712   02-19 51, 52 30, 55
716   02-19 52 30, 55
721 720 02-19 51, 52 30, 31, 55
722   02-19 51, 52 30, 31, 55
731 730 02-19 51, 52 30, 31, 55
732   02-19 51, 52 30, 31, 55
  736 02-19 52 30, 31, 55
  740 02-19 51, 52 30, 31, 55
742   02-19 51, 52 30, 31, 55
  760 02-19 51, 52 30, 31, 55
762   02-19 51, 52 30, 31, 55
765 764 02-19 51, 52 30, 31, 55
767 766 02-19 51, 52 30, 31, 55
  768 02-19 52 30, 31, 55
  770 02-19 51, 52 30, 31, 55
772   02-19 51, 52 30, 31, 55
777 776 02-19 52 30, 31, 55
780 781 30-33 51, 52 30, 31, 55
782   30-33 51, 52 30, 31, 55
783 784 30-33 51, 52 30, 31, 55
  788 30-33 51, 52 30, 31, 55
  800 02-19 51, 52 30, 31, 55
802   02-19 51, 52 30, 31, 55
807 806 02-19 52 30, 31, 55
820 821 02-19 51, 52 30, 31, 55
  822 02-19 51, 52 30, 31, 55
824   02-19 51, 52 30, 31, 55
826   02-19 52 30, 31, 55
830 832 02-19 51, 52 30, 55
836   02-19 52 30, 55
840 841 02-19 51, 52 30, 31, 55
843   02-19 51, 52 30, 31, 55
844 845 30-33 51, 52 30, 31, 55
846   02-19 52 30, 31, 55
850 851 02-19 51, 52 30, 31, 55
  852 02-19 51, 52 30, 31, 55
856 859 02-19 52 30, 31, 55
TRANS-CD      
DB(+) CR(-) SECTION DOC-CD VALID MFT-CD
876   02-19 52 30, 31, 55
890 892 02-19 51, 52 30, 31, 55
896   02-19 52 30, 31, 55
912 914 30-33 51, 52 30, 31, 55
915   30-33 52 30, 31, 55
916 917 30-33 51, 52 30, 31, 55
930 932 30-33 52 30, 31, 55
940 942 30-33 51, 52 30, 31, 55
960 961 30-33 51, 52 30, 31, 55
962   30-33 51, 52 30, 31, 55
  976 02-19 51, 52 30, 31, 55
  977 02-19 51, 52 30, 31, 55

Exhibit 3.12.21-6 
IRAF Valid Transaction Codes

TRANS-CD      
DB(+) CR(-) SECTION DOC-CD VALID MFT-CD
150   01 51, 52 29
150 151 02-19 51, 52 29
160   01 51, 52 29
160 161 02-19 51, 52 29
190 191 02-19 51, 52 29
200 201 02-19 51, 52 29
234   01 51, 52 29
234   02-19 51, 52 29
  235 02-19 51, 52 29
240 241 02-19 51, 52 29
270   01 51, 52 29
270   02-19 51, 52 29
  271 02-19 51, 52 29
272   30-33 51, 52 29
280   01 51, 52 29
280 281 02-19 51, 52 29
290   01 51, 52 29
290 291 02-19 51, 52 29
300   01 51, 52 29
300 301 02-19 51, 52 29
320   01 51, 52 29
320 321 02-19 51, 52 29
340 341 02-19 51, 52 29
340 341 30-33 51, 52 29
342   30-33 51, 52 29
350   01 51, 52 29
350 351 02-19 51, 52 29
360   01 51, 52 29
360 361 02-19 51, 52 29
370   02-19 51, 52 29
380   02-19 51, 52 29
402   01 51, 52 29
402 400 02-19 51, 52 29
422 423 30-33 51, 52 29
450   01 51, 52 29
450 451 02-19 51, 52 29
460 462 30-33 51, 52 29
470 471 30-33 51, 52 29
472 473 30-33 51, 52 29
472 473 30-33 51, 52 29
474 475 30-33 51, 52 29
480 481 30-33 51, 52 29
482 483 30-33 51, 52 29
520 521 30-33 51, 52 29
522 530 30-33 51, 52 29
TRANS-CD      
DB(+) CR(-) SECTION DOC-CD VALID MFT-CD
531 532 30-33 51, 52 29
537 540 30-33 51, 52 29
542   30-33 51, 52 29
570 571 30-33 51, 52 29
572   30-33 51, 52 29
590 591 30-33 51, 52 29
592 593 30-33 51, 52 29
594 595 30-33 51, 52 29
599   30-33 51, 52 29
  600 02-19 51, 52 29
641 640 02-19 51, 52 29
642   02-19 51, 52 29
671 670 02-19 51, 52 29
672   02-19 51, 52 29
681 680 02-19 51, 52 29
682   02-19 51, 52 29
695 694 02-19 51, 52 29
  700 02-19 51, 52 29
702   02-19 51, 52 29
721 720 02-19 51, 52 29
  722 02-19 51, 52 29
  730 02-19 51, 52 29
732   02-19 51, 52 29
  740 02-19 51, 52 29
742   02-19 51, 52 29
  760 02-19 51, 52 29
762   02-19 51, 52 29
  770 02-19 51, 52 29
772   02-19 51, 52 29
780 781 30-33 51, 52 29
782   30-33 51, 52 29
788   30-33 51, 52 29
  790 02-19 51, 52 29
792   02-19 51, 52 29
820   02-19 51, 52 29
  822 02-19 51, 52 29
840 841 02-19 51, 52 29
843   02-19 51, 52 29
844 845 30-33 51, 52 29
  850 02-19 51, 52 29
  852 02-19 51, 52 29
912 914 30-33 51, 52 29
960 961 30-33 51, 52 29
976 977 30-33 51, 52 29
999   30-33 51, 52 29

Exhibit 3.12.21-7 
BMF Valid Transaction Code Table

TRANS-CD      
DB(+) CR(-) SECTION DOC-CD VALID MFT-CD
150   01 51 ALL - (except 13, 61, 74, 75)
150   01 52 ALL - (except 13, 17, 61, 74, 75)
150   02-19 51, 52 ALL - (except 61, 74)
157   30-33 51, 52 ALL - (except 17, 40, 46, 47, 49, 74, 75, 76, 77, 78, 85, 86)
160   01 51, 52 ALL - (except 12, 13, 40, 46, 47, 49, 74, 75, 85, 86)
160   02-19 51, 52 ALL - (except 40, 46, 47, 49, 74, 85, 86)
  161 02-19 51 ALL - (except 40, 46, 47, 49, 74, 85, 86)
  161 02-19 52 ALL - (except 40, 46, 47, 49, 74, 77, 78, 85, 86)
166 167 02-19 52 ALL - (except 17, 40, 46, 47, 49, 74, 76, 85, 86)
170   01 51 02, 05, 06, 08, 17, 33, 34, 44
170   01 52 02, 06, 08, 33, 34, 44
170   02-19 51 02, 05, 06, 08, 17, 33, 34, 44
170   02-19 52 02, 06, 08, 33, 34, 44
  171 02-19 51 ALL - (except 07, 17, 40, 46, 47, 49, 74, 76, 77, 78, 85, 86)
  171 02-19 52 ALL - (except 05, 07, 17, 40, 46, 47, 49, 74, 76, 77, 78, 85, 86)
176 177 02-19 52 ALL - (except 07, 17, 40, 46, 47, 49, 74, 76, 77, 78, 85, 86)
180   01 51, 52 01, 03, 09, 10, 11, 14, 16
180   02-19 51, 52 01, 03, 09, 10, 11, 12, 14, 16
  181 02-19 51, 52 ALL - (except 07, 17, 40, 46, 47, 49, 74,76, 77, 78, 85, 86)
186 187 02-19 52 ALL - (except 07, 17, 40, 46, 47, 49, 74, 76, 77, 78, 85, 86)
190   02-19 51 ALL - (except 15, 47, 49)
190   02-19 52 ALL - (except 17, 47, 49)
  191 02-19 51 ALL - (except 15, 46, 47/49, 85, 86)
  191 02-19 52 ALL - (except 46, 47, 49, 85, 86)
196 197 02-19 52 ALL - (except 17, 47, 49, 74, 76, 85, 86)
234   01 51, 52 36, 44, 67
234   02-19 51, 52 36, 44, 67
  235 02-19 51, 52 ALL - (except 17, 40, 46, 47, 49, 74, 76, 77, 78, 85, 86)
238 239 02-19 52 ALL - (except 17, 40, 46, 47, 49, 74, 76, 77, 78, 85, 86)
240   01 51 13, 17, 40, 46, 74, 75, 76, 85, 86
240   01 52 13, 40, 46, 74, 75, 76, 85, 86
240   02-19 51 ALL (except 47, 49)
240   02-19 52 ALL - (except 17, 47, 49)
  241 01 51 17, 46, 74, 75, 76
  241 01 52 13, 17, 40, 74, 75, 76
  241 02-19 51, 52 ALL - (except 47, 49)
246   02-19 51 74
246   02-19 52 05, 06, 07, 74
  247 02-19 51 74
  247 02-19 52 06, 07, 08, 40, 74
Exhibit (Cont. 1) BMF Valid TRANS-CD      
DB(+) CR(-) SECTION DOC-CD VALID MFT-CD
270   01 51, 52 ALL - (except 12, 13, 47, 49, 75, 85, 86)
270   02-19 51, 52 ALL - (except 46, 47, 49, 75, 85, 86)
  271 02-19 51 ALL - (except 47, 49, 75, 78, 85, 86)
  271 02-19 52 ALL - (except 47, 49, 75, 85, 86)
272   30-33 51, 52 ALL - (except 17, 40, 47, 49, 75, 85, 86)
276   02-19 52 ALL - (except 17, 40, 47, 49, 75, 85. 86)
  277 02-19 52 ALL - (except 17, 47, 49, 75, 85, 86)
280   01 51, 52 ALL- (except 12, 13, 47, 49, 85, 86)
280   01 51, 52 ALL - (except 12, 13, 47, 49, 85, 85)
280   02-19 51, 52 ALL - (except 46, 47, 49, 85, 86)
  281 02-19 51, 52 ALL - (except 47, 49, 75, 85, 86)
286   02-19 52 ALL - (except 17, 47, 49, 85, 86)
290   01 51, 52 ALL (except 75)
290   02-19 51, 52 ALL (except 75)
  291 02-19 51, 52 ALL - (except 47, 49, 75)
Exhibit 3.12.21–7 (Cont. 2) MF TRANS-CD      
DB(+) CR(-) SECTION DOC-CD VALID MFT-CD
294   01 51, 52 ALL - (except 12, 13, 47, 49, 75, 77, 78)
294   02-19 51, 52 ALL - (except 46, 47, 49, 74, 76, 77, 78, 85, 86)
  295 01 51, 52 15, 17, 40, 74, 76
  295 02-19 51, 52 ALL (except 47, 49, 74, 75, 76, 77, 78, 85, 86)
298   01 51, 52 ALL - (except 12, 13, 47, 49, 75)
298   02-19 51, 52 ALL - (except 46, 47, 49, 75, 85, 86)
  299 01 51, 52 15, 17, 40, 74, 76
  299 02-19 51, 52 ALL - (except 47, 49, 75)
300   01 51, 52 ALL - (except 13, 75)
300   02-19 51, 52 ALL (except 75)
  301 01 51, 52 15, 17, 40, 46, 74, 76, 85, 86)
  301 02-19 51, 52 ALL - (except 47, 49, 75)
304   01 51, 52 ALL - (except 12, 13, 47, 49, 75, 77, 78)
  305 01 51, 52 15, 17, 40, 74, 76
304 305 02-19 51, 52 ALL - (except 46, 47, 49, 75, 77, 78, 85, 86)
308   01 51, 52 ALL- (except 12, 13, 47, 49, 75)
308   02-19 51, 52 ALL - (except 46, 47, 49, 75, 85, 86)
  309 01 51, 52 15, 17, 40, 74, 76
  309 02–19 51, 52 ALL - (except 47, 49, 75)
320   01 51, 52 ALL - (except 12, 13, 47, 49, 75)
  321 01 51, 52 15, 17, 40, 46, 74, 76, 85, 86
320 321 02-19 51, 52 ALL - (except 47, 49, 75)
336 337 02-19 52 ALL - (except 17, 47, 49, 75, 85, 86)
340   02-19 51 ALL - (except 47, 49)
340   02-19 52 ALL - (except 17, 47, 49)
340   30-33 51 ALL - (except 47, 49)
340   30-33 52 ALL - (except 17, 47, 49)
  341 02-19 51, 52 ALL - (except 47, 49)
  341 30-33 51, 52 ALL - (except 47, 49)
342   30-33 51, 52 ALL - (except 17, 47, 49, 75)
350   01 51, 52 ALL - (except 12, 13, 46, 47, 49, 75, 85, 86)
350   02-19 51, 52 ALL - (except 46, 47, 49, 75, 85, 86)
  351 01 51, 52 15, 17, 40, 46, 74, 76, 85, 86
  351 02-19 51, 52 ALL - (except 47, 49, 75)
360   01 51, 52 ALL - (except 12, 13, 46, 47, 49, 75, 85, 86)
360   02-19 51, 52 ALL - (except 46, 47, 49, 75, 85, 86)
  361 02-19 51, 52 ALL - (except 46, 47, 49, 85, 86)
380   02-19 51 ALL - (except 47, 49, 75)
380   02-19 52 ALL - (except 17, 47, 49, 75)
386   02-19 52 ALL - (except 17, 46, 47, 75, 49, 85, 86)
388   01 52 ALL- (except 12, 13, 17, 46, 47, 49, 85, 86)
388 389 02-19 52 ALL - (except 17, 46, 47, 49, 75, 85, 86)
402   01 51 ALL - (except 46, 47, 49, 85, 86)
402 400 02-19 51 08, 17, 40, 46, 74, 76, 85, 86
402 400 02-19 52 ALL - (except 17, 47, 49)
420   30-33 52 ALL- (except 17, 47, 49, 75, 77, 78)
  421 30-33 52 ALL- (except 17, 46, 47, 49, 85, 86)
422 423 30-33 52 ALL- (except 17, 40, 46, 47, 49, 77, 78, 85, 86)
424   30-33 52 ALL- (except 17, 47, 49, 75)
  431 02-19 52 ALL- (except 77, 78)
Exhibit 3.12.21-7 (Cont. 3) BMF TRANS-CD      
DB(+) CR(-) SECTION DOC-CD VALID MFT-CD
450   01 51, 52 ALL - (except 12, 13, 46, 47, 49, 85, 86)
  451 01 51, 52 15, 17, 40, 74, 76
450 451 02-19 51, 52 ALL - (except 46, 47, 49, 75, 85, 86)
460 462 30-33 51, 52 ALL - (except 40, 46, 47, 49, 75, 85, 86)
468 469 30-33 51, 52 ALL - (except 14, 17, 40, 46, 47, 49, 74, 75, 76, 77, 78, 85, 86)
470   30-33 51, 52 ALL - (except 47, 49, 75)
471   30-33 51, 52 ALL - (except 47, 49, 75)
  472 30-33 51, 52 ALL - (except 17, 46, 47, 49, 75, 85, 86)
473 474 30-33 51, 52 ALL (except 17, 40, 46, 47, 49, 75, 77, 78, 85, 86)
475   30, 33 52 ALL (except 17, 40, 46, 47, 49, 74, 75, 76, 77, 78, 85, 86)
  478 30, 33 52 ALL (except 17, 40, 46, 47, 49, 74, 75, 76, 77, 78, 85, 86)
480 481 30-33 51, 52 ALL (except 17, 46, 47, 49, 75, 85, 86)
482 483 30-33 51, 52 ALL (except 17, 46, 47, 49, 75, 85, 86)
488 489 30-33 51, 52 ALL (except 17, 46, 47, 49, 75, 77, 78, 85, 86)
520 521 30-33 51, 52 ALL (except 17, 46, 47, 49, 75, 85, 86)
522   30-33 51, 52 ALL (except 17, 46, 47, 49, 75, 85, 86)
530   30-33 51, 52 ALL (except 17, 46, 47, 49, 75, 85, 86)
531 532 30-33 51, 52 ALL (except 17, 46, 47, 49, 75, 85, 86)
535 534 02-19 51, 52 ALL - (except 17, 46, 47, 49, 75, 85, 86)
537   30-33 51 ALL (except 17, 46, 47, 49, 75, 77, 78, 85, 86)
537   30-33 52 ALL (except 17, 46, 47, 49, 75, 85, 86)
550   30-33 51, 52 ALL (except 17, 40, 46, 47, 49, 75, 85, 86)
  560 30-33 51, 52 ALL (except 17, 46, 47, 49, 75, 85, 86)
564   30-33 51, 52 ALL (except 77, 78)
570 571 30-33 51, 52 ALL (except 47, 49)
572   30-33 51, 52 ALL (except 17, 47, 49)
582 583 30-33 51, 52 ALL (except 17, 46, 47, 49, 75, 85, 86)
590   01 51 47, 49, 74, 76
590   01 52 ALL (except 12, 17, 40, 46, 75, 77, 78, 85, 86)
  590 30 -33 51, 52 ALL (except 17, 40, 46, 75, 77, 78, 85, 86)
591 592 30 -33 51, 52 ALL (except 17, 40, 46, 75, 77, 78, 85, 86)
593   30-33 51, 52 ALL (except 17, 46, 75, 77, 78, 85, 86)
  594 30-33 51, 52 ALL (except 17, 40, 46, 75, 77, 78, 85, 86)
595 596 30-33 51, 52 ALL (except 17, 46, 75, 77, 78, 85, 86)
597 598 30-33 51, 52 ALL (except 17, 46, 75, 77, 78, 85, 86)
599   30-33 51, 52 ALL (except 17, 40, 75, 77, 78)
  600 02-19 51, 52 ALL - (except 17, 46, 47, 49, 75, 85, 86)
607 606 02-19 52 ALL - (except 17, 46, 47, 49, 75, 85, 86)
609 608 02-19 52 ALL - (except 17, 46, 47, 49, 75, 85, 86)
  610 02-19 51 ALL - (except 40, 47, 49, 74)
  610 02-19 52 ALL - (except 17, 40, 47, 49, 74)
611   02-19 51, 52 ALL - (except 17, 40, 46, 47, 49, 74, 75, 85, 86)
612   02-19 51 ALL - (except 40, 46, 47, 49, 74, 75, 85, 86)
612   02-19 52 ALL - (except 17, 40, 46, 47, 49, 74, 75, 85, 86)
621 620 02-19 51, 52 All - (except 17, 40, 46, 47, 49, 75, 77, 78, 85, 86)
622   02-19 51, 52 All (except 17, 40, 46, 47, 49, 75, 77, 78, 85, 86)
632 630 20-23 51, 52 02, 05, 08, 17, 33, 34, 46
637 636 20-23 52 02, 05, 33, 34
  640 02-19 51, 52 ALL - (except 46, 47, 49, 75, 85, 86)
641   02-19 51, 52 ALL - (except 17, 46, 47, 49, 75, 85, 86)
642   02-19 51, 52 All - (except 46, 47, 49, 75, 85, 86)
  650 02-19 51, 52 ALL - (except 02, 17, 33, 40, 46, 47, 49, 74, 75, 76, 77, 78, 85, 86)
651   02-19 51, 52 ALL - (except 17, 40, 46, 47, 49, 74, 75, 76, 77, 78, 85, 86)
652   02-19 51, 52 ALL - (except 17, 40, 46, 47, 49, 74, 75, 76, 77, 78, 85, 86)
661 660 02-19 51, 52 ALL - (except 17, 40, 46, 47, 49, 74, 75, 76, 77, 78, 85, 86)
662   02-19 51, 52 ALL - (except 17, 40, 46, 47, 49, 74, 75, 76, 77, 78, 85, 86)
666 667 02-19 52 06, 08
  670 02-19 51, 52 ALL - (except 46, 47, 49, 75, 85, 86)
671   02-19 51, 52 ALL - (except 17, 46, 47, 49, 75, 85, 86)
672   02-19 51, 52 ALL - (except 46, 47, 49, 75, 85, 86)
679 678 02-19 51, 52 ALL - (except 17, 46, 47, 49, 74, 75, 76, 77, 78, 85, 86)
681 680 02-19 51, 52 ALL - (except 46, 47, 49, 75, 85, 86)
682   02-19 51, 52 ALL - (except 46, 47, 49, 75, 85, 86)
691 690 02-19 51, 52 ALL - (except 17, 46, 47, 49, 75, 85, 86)
692   02-19 51, 52 ALL - (except 17, 46, 47, 49, 75, 85, 86)
695 694 02-19 51, 52 ALL - (except 47, 49, 75)
701 700 02-19 51, 52 ALL - (except 46, 47, 49, 75, 85, 86)
702   02-19 51, 52 ALL - (except 46, 47, 49, 75, 85, 86)
  706 02-19 52 ALL - (except 17, 46, 47, 49, 75, 85, 86)
  710 02-19 51, 52 ALL - (except 46, 74, 76, 77, 78)
712   02-19 51, 52 ALL - (except 46, 47, 49, 77, 78, 85, 86)
  716 02-19 52 ALL - (except 17, 46, 47, 49, 77, 78, 85, 86)
721 720 02-19 51 ALL - (except 17, 46, 47, 49, 85, 86)
721 720 02-19 52 ALL - (except 17, 46, 47, 49, 77, 78, 85, 86)
722   02-19 51 ALL - (except 17, 46, 47, 49, 85, 86)
722   02-19 52 ALL - (except 17, 46, 47, 49, 77, 78, 85, 86)
731 730 02-19 51 ALL - (except 17, 46, 47, 49, 85, 86)
731 730 02-19 52 ALL - (except 17, 46, 47, 49, 77, 78, 85, 86)
732   02-19 51 ALL - (except 17, 46, 47, 49, 85, 86)
732   02-19 52 ALL - (except 17, 46, 47, 49, 77, 78, 85, 86)
  736 02-19 52 ALL - (except 17, 46, 47, 49, 77, 78, 85, 86)
  740 02-19 51 ALL - (except 46, 47, 49, 85, 86)
  740 02-19 52 ALL - (except 46, 47, 49, 77, 78, 85, 86)
742   02-19 51 ALL - (except 46, 47, 49, 85, 86)
742   02-19 52 ALL - (except 46, 47, 49, 77, 78, 85, 86)
  756 02-19 52 ALL - (except 17, 46, 47, 49, 77, 78, 85, 86)
` 760 02-19 51 ALL - (except 46, 47, 49, 78, 85, 86)
  760 02-19 52 ALL - (except 17, 46, 47, 49, 77, 78, 85, 86)
762   02-19 51 ALL - (except 46, 47, 49, 78, 85, 86)
762   02-19 52 ALL - (except 17, 46, 47, 49, 77, 78, 85, 86)
767 766 02-19 51, 52 ALL - (except 17, 47, 49, 75, 77, 78, 85, 86)
  770 02-19 51 ALL - (except 47, 49, 75, 85, 86)
  770 02-19 52 ALL (except 17, 47, 49, 75, 77, 78, 85, 86)
771   02-19 51 ALL (except 17, 46, 47, 49, 75, 85, 86)
771   02-19 52 ALL (except 17, 46, 47, 49, 75, 77, 78, 85, 86)
772   02-19 51 ALL-- (except 47, 49, 75)
772   02-19 52 ALL-- (except 17, 47, 49, 75, 77, 78)
777 776 02-19 52 ALL (except 17, 47, 49, 75, 85, 86)
780 781 30-33 51, 52 ALL (except 17, 46, 47, 49, 75, 85, 86)
782   30-33 51, 52 ALL (except 17, 46, 47. 49, 75, 85, 86)
  788 30-33 51, 52 ALL (except 17, 46, 47, 49, 75, 85, 86)
792 790 02-19 51, 52 ALL (except 46, 47, 49, 75, 85, 86)
  796 02-19 52 ALL (except 17, 46, 47, 49, 75, 85, 86)
802 800 02-19 51 05, 08, 17
802 800 02-19 52 05
  806 02-19 52 05
807   02-19 51 05, 08, 17
807   02-19 52 05
820 821 02-19 51, 52 ALL (except 46, 47, 49, 75, 85, 86)
  822 02-19 51, 52 ALL (except 46, 47, 49, 75, 85, 86)
824   02-19 51, 52 ALL (except 17, 46, 47, 49, 75, 85, 86)
826   02-19 52 ALL (except 17, 46, 47, 49, 75, 77, 78, 85, 86)
830 832 02-19 51, 52 ALL (except 17, 46, 47, 49, 75, 77, 78, 85, 86)
836   02-19 52 ALL (except 17, 46, 47, 49, 75, 77, 78, 85, 86)
840 841 02-19 51 ALL (except 17, 46, 47, 49, 78, 85, 86)
840 841 02-19 52 ALL (except 17, 46, 47, 49, 77, 78, 85, 86)
  842 02-19 51 ALL (except 17, 46, 47, 49, 78, 85, 86)
  842 02-19 52 ALL (except 17, 46, 47, 49, 77, 78, 85, 86)
843   02-19 51 ALL (except 17, 46, 47, 49, 75, 85, 86)
843   02-19 52 ALL (except 17, 46, 47, 49, 77, 78, 85, 86)
844   30-33 51 ALL (except 17, 46, 47, 49, 85, 86)
844   30-33 52 ALL (except 17, 46, 47, 49, 77, 78, 85, 86)
  845 30-33 51, 52 ALL (except 17, 46, 47, 49, 85, 86)
846   02-19 52 ALL (except 17, 46, 47, 49, 85, 86)
850 851 02-19 51, 52 ALL (except 17, 46, 47, 49, 85, 86)
  852 02-19 51 ALL (except 17, 46, 47, 49, 77, 78, 85, 86)
  852 02-19 52 ALL (except 17, 46, 47, 49, 85, 86)
856   02-19 52 ALL (except 17, 46, 47, 49, 85, 86)
912 914 30-33 51, 52 ALL (except 17, 46, 85, 86)
930 932 30-33 52 ALL (except 17, 40, 47, 49, 74, 76)
940   30-33 51, 52 ALL (except 17, 40, 46, 47, 49, 74, 76, 77, 78, 85, 86)
  942 30-33 51, 52 ALL (except 17, 40, 46, 47, 49, 74, 76, 77, 78, 85, 86)
946   30-33 52 ALL (except 17, 40, 46, 47, 49, 74, 76, 77, 78, 85, 86)
960 961 30-33 51, 52 ALL (except 46, 47, 49, 85, 86)
  976 02-19 51, 52 ALL (except 17, 40, 46, 85, 86)

Exhibit 3.12.21-8 
Reference Numbers

REFERENCE-NUM MFT-CODE DOC-CODE
074 01, 11, 14 51, 52
198 12 51, 52
290 01 51, 52
290 11, 14 51, 52
292 through 295 46 51
330 through 333 08 51, 52
324, 346, 350 40 51, 52
352 through 357 40 51, 52
359 through 363 40 51, 52
369 40 51, 52
375 through 377 40 51, 52
391 13, 55 51, 52
411 13, 55 51, 52
438 03 51, 52
500 through 510 13, 55 51
511 13, 55 51, 52
512 through 518 13, 55 51
520 through 526 13, 55 51
527 through 528 55 51, 52
530 13, 55 51, 52
547 through 548 13, 55 51
549 -550 13, 55 51, 52
551 13, 55 51, 52
559 through 562 13, 55 51, 52
599 13, 55 51, 52
600 through 657 13, 55 51
627 55 52
658 13 51, 52
658 through 660 55 51
661 13, 55 51
662 through 663 13 51, 52
662 through 673 55 51
674 through 677 13, 55 51
678*** 13 51
680 01 through 05, 07, 09 through 12, 14, 16, 30, 31, 33, 34, 37, 44, 50, 51, 52, 60, 63, 64, 77, 78 51, 52
681 02, 05, 30, 31, 51, 52 51, 52
682 51, 52 51, 52
683 02, 03, 05, 06, 07, 30, 31, 34, 51, 52, 55 51, 52
685 02, 30, 31 51, 52
686 * 01 through 05, 07, 09 through 12, 14, 16, 30, 31, 33, 34, 37, 44, 50, 51, 52, 60, 63, 64, 77, 78 51, 52
687 30 51
689 ** 37, 44, 46, 67, 85, 86 51
711 13, 55 51, 52
780, 781 ALL 51, 52
870, 871, 872 37 51, 52
* DOC-CODE 52 will be valid for Reference Number 686 for 200101 processing.
** Reference Number 689 valid only with TC 240.
***Reference Code 678 is valid for calendar year Tax Periods 198512 and subsequent. It must be month 12. It is invalid for amounts greater than $50,000.00. If any of these requirements are not met, Fields 01-D, 01-M, and 01-N will appear invalid.

Note:

This table matches the MFT/REF-NUM/TAX-PRD CONSISTENCY TABLE FOR DP-ADJUSTMENTS (FSP NO.: 1.05.19.01).

Exhibit 3.12.21-9 
Credit Reduction Chart

  AR AZ CA CT DE DC FL GA IL IA IN KY LA ME MI MN MO NC NJ NV NY OH PA PR RI SC TX VA VT VI WA WI WV
1974 -   - .003 - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
1976 -   - - - - - - - - - - - - - - - - - - - - - - - - - - .003 - .003 - -
1977 -   - - - .003 - - - - - - - - - - - - - - - - - - - - - - - - - - -
1978 -   - - - - - - - - - - - - - - - - - - - - - - .003 - - - - - - - -
1979 -   - - .003 - -   - - - - - - - - - - - - - - .003 - - - - - - - - - -
1980 -   - .007 .006 .006 - - .003 - - - - .003 - - - - .003 - - - .006 .003 .006 - - - .006 .003 - - -
1981 -   - .007 .006 .006 - - .006 - - - - .006 - - - - .006 - - - .006 .006 .006 - - - .006 .006 - - -
1982 .003   - .007 .006 .006 - - .006 - - - - .009 .003 .003 - - .006 - - .003 .006 .006 .006 - - - .006 .006 - - .003
1983 .006   - .007 .006 .011 - - .007 - - .003 - - .006 .006 - - .006 - - .006 .007 .006 .006 - - - .006 .006 - - .006
1984 -   - .007 - .011 - - .008 .003 - - .003 - .007 .008 - - .006 - - .007 .008 .006 - - .003 - .006 .009 - - .007
1985 -   - .007 - - - - .009 - - - .006 - - .006 - - - - - .008 .009 .006 - - - - .006 .012 - - .008
1986 -   - - - - - - .012 - - - .009 - - - - - - - - .011 .012 - - - - - - - - - .011
1987 -   - - - - - - - - - - - - - - - - - - - - .015 - - - - - - - - - -
1991 -   - - - - - - - - - - - .008 -008 - - - - - - - - - - - - - - - - - -
1992 -   - - - - - - - - - - - - .011 - - - - - - - - - - - - - - - - - -
2004 -   - - - -     - - - - - - .011 -     -   .003 - - - - - -   - - -   -
2005 -   - - - - - - - - - - - - - - - - - - .006 - - - - - - - - - - - -
2009     - - - - - - - - - - - - 003 - - - - - - - - - - - - - - - - - -
2010     -   - - - - - - 003 - - - 006 - - - - - - - - -   003 - - - - - - -
2011 .003   .003 .003 - - .003 .003 .003   .006 .003 - - .009 .003 .003 .003 .003 .003 .003 .003 .003 - .003 - - .003 - .003 - .003 -
2012 .006 .003 .006 .006 .003   .006 .006     .009 .006         .006 .006 .006 .006 .006 .006     .006       .003 .015   .006  

NO CREDIT REDUCTION STATES FOR 1988, 1989, 1990, 1993 THROUGH 2003, and 2006 THROUGH 2008.

The valid state codes are: AK, AL, AR, AZ, CA, CO, CT, DC, DE, FL, GA, HI, IA, ID, IL, IN, KS, KY, LA, MA, MD, ME, MI, MN, MO, MS, MT, NE, NC, ND, NH, NJ, NY, NM, NV, OH, OK, OR, PA, PR, RI, SC, SD, TN, TX, UT, VA, VI, VT, WA, WI, WV, WY

Exhibit 3.12.21-10 
TC 150 Abstract Versus Tax Period Table

D=Debits, C=Credits, X=both, 1 through 4=quarters (see NOTE at end of the tables)
ABST-NUM 009 010 011 012 013 014 015 016 017 018 019 020 021 022 023 024 025 026 027
1962 D D   D D     X D D D D D X D D   X  
1963 D D   D D     X D D D D D X D D   X  
1964 D D   D D     X D D D D D X D D   X  
1965 D D   D D     X D D D D D X D D   X  
1966 D D   D D     X D D D D D X D D   X  
1967               C         D X       X  
1968               C         D X       X  
1969               C         D X       X  
1970           X   C           X       X 3X
1971           X   C           X       X X
1972           X   C           X       X X
1973           X   C           X       X X
1974           X   C           X       X X
1975           X   C           X       X X
1976           X   C           X       X X
1977           X   C           X       X X
1978           X   C           X       X X
1979           X   C           X       X X
1980           X   C           X       X X3
1981           C   C           X       X C
1982           X   C           X       X 3X
1983           X   C           X       X X
1984           X   C           X       X X
1985           X   C           X       X X
1986           X   C           X       X X
1987           X X X           X       X X
1988     2D2     X C X           X       X X
1989     1D1     X C X X         X       X X
1990     1D1     X C X X X X 1X1 X X       X X
1991           X C X X X X 2X2 X X       X X
1992           X C X X X X 1X2 X X       X X
1993           X C X X X2 X 1X2 X2 X       X X
1994           X C X X   X 1X2   X       X X
1995           X C X X   X 1X2   X       X X
1996           X C X X   X 1X2   X       X X
1997           X C X X   X 1X2   X       X X
1998           X C X X   X 1X2   X       X X
1999           X C X X   X 1X2   X       X X
2000           X C X X   X 1X2   X       X X
2001           X C X X   X 1X2   X       X X
2002           X C X X   X 1X2   X       X X
2003           X C X X   X 1X2   X       X X
2004           X C X X   X 1X2   X       X X
2005           X C X X   X 1X2   X       X X
2006           X C X X 2X X 1X2 2X X       X X
2007           X C X X X X 1X2 X X       X X
2008           X C X X X X 1X2 X X       X X
2009           X C X X X X 1X2 X X       X X
2010           X C X X X X 1X2 X X       X X
D=Debits, C=Credits, X=both, 1 through 4=quarters (see NOTE at end of the tables)
ABST-NUM 028 029 030 031 032 033 034 035 036 037 038 039 040 041 042 043 044 045 046
1962   D     X X D   X X X X X X X D X D X
1963   D     X X D   X X X X X X X D X D X
1964   D     X X D   X X X X X X X D X D X
1965   D     X X D   X X X X X X X D X D X
1966   D X   X X D   X X X X X X X D X D X
1967     X   X X D   C C C C C X C   C   X
1968     X   X X D   C C C C C X C   C   X
1969     X   X X D   C C C C C X C   C   X
1970 3X   X   X X D   C C C C C X C   C   X
1971 X   X   X X D   C C C C C X C   C   X
1972 X   X   X X     C C C C C X C   C   X
1973 X   X   X X     C C C C C X C   C   X
1974 X   X   X X     C C C C C X C   C   X
1975 X   X   X X     C C C C C X C   C   X
1976 X   X   X X     C C C C C X C   C   X
1977 X   X   X X     C C C C C X C   C   X
1978 X   X   X X     C C C 2X C X C   C   X
1979 X   X   X X     X X X X 3X X C   X   X
1980 X3   X   X X     X X X X X X C   X   X
1981 C   X   X X     X X X X X X C   X   X
1982 3X   X   X X     X X X X X X C   X   X
1983 X   X X X X     X X X X X X C   X   X
1984 X   X X X X     X X X X X X 2X   X   X
1985 X   X X X X     X X X X X X X   X   X
1986 X   X X X X     X X X X X X X   X   X
1987 X   X X X X     X X X X X X X   X   X
1988 X   X X X X     X X X X X X X   X   X
1989 X   X X X X     X X X X X X X   X   X
1990 X X X X X X     X X X X X X X   X   X
1991 X X X X C X     X X X X X X X   X   C
1992 X X X X C X     X X X X X X X   X   C
1993 X X X X C X     X X X X X X X   X   C
1994 X X X X C X     X X X X X X X   X   C
1995 X X X X C X     X X X X X X X   X   C
1996 X X X X C X     X X X X X X X   X   C
1997 X X X X C X     X X X X X X X   X   C
1998 X X X X C X   3X X X X X X X X   X   C
1999 X X X X C X   X X X X X X X X   X   C
2000 X X X X C C   X X X X X X X X   X   C
2001 X X X X C C   X X X X X X X X   X   C
2002 X X X X C C   X X X X X X X X   X   C
2003 X X X X C C   X X X X X X X X   X   C
2004 X X X X C C   X X X X X X X X   X   C
2005 X X X X C C   X X X X X X X X   X   C
2006 X X X X C C   X X X X X X X X   X   C
2007 X X X X C C   X X X X X X X X   X   C
2008 X X X X C C   X X X X X X X X   X   C
2009 X X X X C C   X X X X X X X X   X   C
2009 X X X X C C   X X X X X X X X   X   C
2009 X X X X C C   X X X X X X X X   X   C
2010 X X X X C C   X X X X X X X X   X   C
D=Debits, C=Credits, X=both, 1 through 4=quarters (see NOTE at end of the tables)
ABST-NUM 047 048 049 050 051 052 053 054 055 056 057 058 059 060 061 062 063 064 065
1962 D                         D X X   X D
1963 D                         D X X   X D
1964 D                         D X X   X D
1965 D                         D X X   X D
1966 D X                       D X X X C D
1967   X                       D X X X C  
1968                           D X X X C  
1969   X                       D X X X C  
1970   X                       D X X X C  
1971   X X                     D X X X C  
1972   X X                     D X X X C  
1973   X X                     D X X X C  
1974   X X                     D X X X C  
1975   X X                     D1 X X X C  
1976   X X                       X X X C  
1977   X X                       X X X C  
1978   X X                       X X X C  
1979   X X                       X X X C  
1980   X X X X4                   X X X 4X  
1981   X X X X X 2X 2X             X X X X  
1982   X X X X X X X             X X X X  
1983   X1 X X X X X X 4C           X X X1 X 2D2
1984   C X X X X X X C X 1D1       X X C X  
1985   C X X X X X3 X3 C X         X X C X  
1986   C X X X X C C C X   2X 2X   X X C X  
1987   C X X X X X X C X   X X   X X C X  
1988   C X X4C X X X X C X4C   X X X X X C X 1X1
1989   C X C X X2C X X C C   X X X X X C X  
1990   C X C X C X X   C   X X X X X C X  
1991   C C C3 C X X X   C3   X X X X X C X 1X1
1992   C C   X C1 X X       X X X X X C X  
1993   C C   X   X X       X X X X X C X 3X3
1994   C C   X   X X       X X X X X C X  
1995   C C   X   X X       X X X X X C X  
1996   C C   X   X X       X X X X X C X  
1997   C C   X   X X       X X X X X C X  
1998   C C   X   X X       X X X X X C X  
1999   C C   X   X X       X X X X C C X  
2000   C C   X   X X       X X X X C C X  
2001   C C   X   X X       X X X X C C X  
2002   C C   X   X X       X X X X C C X  
2003   C C   X   X X       X X X X C C X  
2004   C C   X   X X       X4 X4 X X C C X  
2005   C C   X   X X           X X C C X  
2006   C C   X   X X           X X C C X  
2007   C C   X   X X           X X C C X  
2008   C C   X   X X           X X C C X  
2009   C C   X   X X           X X C C X  
2010   C C   X   X X           X X C C X  
D=Debits, C=Credits, X=both, 1 through 4=quarters (see NOTE at end of the tables)
ABST-NUM 066 067 068 069 070 071 072 073 074 075 076 077 078 079 080 081 082 083 084
1962 X X X                       X        
1963 X X X                       X        
1964 X X X                       X        
1965 X X X                       X        
1966 X X X                       X        
1967 X X X                       X        
1968 X X X                       X        
1969 X X X                       X        
1970 X X X 3X                     X        
1971 X X X X                     X        
1972 X X X X                     X        
1973 X X X X