3.12.154  Unemployment Tax Returns (Cont. 2)

3.12.154.7 
Section 01 Fields

3.12.154.7.25 
Field 01PTN - Paid Preparer's Telephone Number - 10 positions

3.12.154.7.25.1  (01-01-2015)
Field 01PTN - Invalid Conditions

  1. This field is invalid if it is less than 10 characters.

3.12.154.7.25.2  (01-01-2015)
Field 01PTN - Correction Procedures

  1. If the Paid Preparer's Phone Number is invalid or incomplete, delete the phone number.

3.12.154.8  (01-01-2015)
Section 02 Fields

  1. This IRM Section provides a description of the fields in Section 02 of Form 940, and Form 940PR returns. This includes those Form 940 returns created (converted) from Revision 2005 and prior, and Form 940-EZ return revisions.

3.12.154.8.1  (01-01-2015)
Section 02, Form 940 and Form 940PR (Revisions 2006 through 2014)

  1. The following is Section 02 for Form 940 and Form 940PR. Exhibit 3.12.154-1. and Exhibit 3.12.154-2.

  2. All input fields are dollars and cent and positive only with the exception of Field 02BD/R which can be positive or negative.

  3. This table shows (in line sequential order) the field designator, the field length, the title of field, and the location of the field on the return:

    Field Designator Field Length Title of Field Location on Revision 2006 and subsequent
    02TTW 15 Total Taxable Wages Line 7

    Note:

    On Revision 2011, Line 7a

    02TTW> 15 Total Taxable Wages (computer generated) Lien 7

    Note:

    On Revision 2011, Line 7a.

    Revision 2011 only: 02W08 15 Revision 2011 only: FUTA Wages paid before 7/1/2011 (transcribed amount in the box before the .008 amount on Line 7b Revision 2011 only: Line 7b
    Revision 2011 only: 02W7c 15 FUTA Taxes paid before 7/1/2011 (the transcribed amount in the box after the .008 amount on Line 7c) Revision 2011 only: Line 7c
    Revision 2011 only: 02W7c> 15 FUTA Taxes paid before 7/1/2011 (the Computer Generated underprint amount for the box after the .008 amount on Line 7c. Revision 2011 only: Line 7c (computer generated)
    Revision 2011 only: 02W06 15 FUTA Wages paid after 6/30/2011 (the transcribed amount in the box before the .006 amount on Line 7d. Revision 2011 only: Line 7d
    02W60>

    or,
    02W62>
    15 Total Taxable Wages x .060

    or,

    Total Taxable Wages x .062
    This field is computer generated. It is the total of 02TTW (Total Taxable Wages) times .060. (See Note below) The computer displays the result if corrections may be needed for Line 8, revision 2013 by generating Error Code 242.

    Note:

    For taxable FUTA wages earned prior to July 1, 2011, the computer uses 02TTW times .062 for Error Code 242.

    Revision 2011 only: 02W7e 15 FUTA Taxes paid after 6/30/2011 x .006 (the transcribed amount in the box after the .006 Revision 2011 only: Line 7e
    Revision 2011 only: 02W7e> 15 FUTA Taxes paid after 6/30/2011 x .006 (the computer generated underprint amount for the box after the .006 amount on Line 7e. Revision 2011 only: Line 7e (Computer amount)
    02TBA 15 FUTA Tax before adjustments (transcribed amount on Line 8) Line 8
    02TBA> 15 FUTA Tax Before Adjustments (computer generated) Line 8 (Computer amount)
    02ADJ 12 Adjustment Amount Line 9
    02W54> 15 Total Taxable Wages x .054 This field is computer generated. It is the total of 02TTW (Total Taxable Wages) times .054. The computer calculated result displays if corrections may be needed for Line 9 (Error Code 242).
    02EXL 12 Some Excluded Wages or Late Payments Line 10
    02TCR 10 Total Credit Reduction Amount Line 11
    02TFT 15 Total Tax Taxpayer Line 12
    02FCC 15 FTD Credit Claimed Amount Line 13
    02B/R 15 Balance Due/Overpayment Taxpayer Line 14 or Line 15
    02FD 10 FTD Penalty Taxpayer Line FTD To the right of the "Type of Return" Box
    02Q1 14 Total Tax Liability Amount Line 16a
    02Q2 14 Total Tax Liability Amount Line 16b
    02Q3 14 Total Tax Liability Amount Line 16c
    02Q4 14 Total Tax Liability Amount Line 16d

3.12.154.8.2  (01-01-2015)
Section 02 - Form 940-EZ Converted to Form 940

  1. All money fields are in dollars and cents.

  2. The following table shows the field, the field length, the title of field and the location on the return:

    Field Designator Field Length Title of Field Location on Form 940-EZ Location on Form 940, Rev 2014
    02TTW 15 Total Taxable 940-EZ Wages Part I, Line 5 Line 7
    02TFT 14 Total Tax Taxpayer Part 1, Line 6 Line 12
    02FCC 14 FTD Credit Claimed Amount Part 1, Line 7 Line13
    02B/R 14 Balance Due/Overpayment Taxpayer Part 1, Line 8 or 9 Line 14 or 15
    02FD 10 FTD Penalty Taxpayer Line FD, Penalty Line FD Penalty
    02Q1 14 Total Tax Liability Amount Part II, First Quarter 1 Column , Line 16a
    02Q2 14 Total Tax Liability Amount Part II, Second Quarter 2 Column Line 16b
    02Q3 14 Total Tax Liability Amount Part II, Third Quarter 3 Column Line 16c
    02Q4 14 Total Tax Liability Amount Part II, Fourth Quarter 4 Column Line 16d

3.12.154.8.3  (01-01-2015)
Field 02TTC - Total Tentative Credit - 12 Positions

  1. The Total Tentative Credit will no longer be applicable.

3.12.154.8.4  (01-01-2015)
Field 02TTW - Total Taxable FUTA Wages - 15 Positions

  1. Description - This field is located on Line 7 on Form 940 and Form 940PR (2006 and subsequent, or Line 7a, Revision 2011). It is located on Line 5 of Form 940, Form 940PR (2005 and prior revisions). It must be entered as dollars and cents and positive amounts only.

  2. If taxable wages are present, the taxpayer's total tax cannot be zero.

3.12.154.8.4.1  (01-01-2015)
Field 02TTW - Invalid Condition

  1. This field is invalid if it is not all numeric.

3.12.154.8.4.2  (01-01-2015)
Field 02TTW - Correction Procedures

  1. Compare the screen entry with the entry on the return.

    If Then
    The field was transcribed incorrectly, Correct the screen display.

    Note:

    The amount of wages could be on Line 3 or Line 6 (Rev. 2006 and subsequent), or Line 1 or Line 4 (Rev. 2005 and prior). This could be due to erroneous placement. It may be necessary to perfect Line 7 by subtracting the amount on Line 6 from Line 3 (Rev. 2006 and subsequent), or perfecting Line 5 by subtracting the amounts on Lines 2 through 4 from Line 1 (Rev. 2005 and prior).

3.12.154.8.5  (01-01-2015)
Field 02TTW>> - Total Taxable Wages - 15 positions

  1. This field is located on Line 7 (Revision 2014 - 2012, or 2010 and prior, or line 7a on Revision 2011) of Form 940 and Form 940PR. It is located on Line 5 of Form 940 and Form 940PR (2005 and prior revisions) Computer Generated underprint amount.

  2. There are no invalid conditions or correction procedures for this field.

3.12.154.8.6  (01-01-2015)
Field 02W08 - FUTA Wages Paid Before 7/01/2011 - 15 positions

  1. This field is located in Line 7b on Form 940 and Form 940PR for Tax Year 2011 revisions (transcribed amount in the box before the .008 amount).

  2. It must be entered as dollars and cents and positive amounts only.

3.12.154.8.6.1  (01-01-2015)
Field 02W08 Invalid Condition

  1. This field is invalid if it is not all numeric.

3.12.154.8.6.2  (01-01-2015)
Field 02W08 Correction Procedures

  1. Compare the screen entry with the entry on the return.

    If Then
    The field was transcribed incorrectly, Correct the screen display.

3.12.154.8.7  (01-01-2015)
Field 02W7c - FUTA Taxes paid before 7/01/2011 x .008 - 15 positions

  1. This field is located in Part 2, Line 7c (transcribed amount in the box after the .008 amount).

3.12.154.8.7.1  (01-01-2015)
Field 02W7c - Invalid Condition

  1. This field is invalid if it is not all dollars and cents.

3.12.154.8.7.2  (01-01-2015)
Field 02W7c - Correction Procedures

  1. Compare the screen entry with the entry on the return.

    If Then
    The field was transcribed incorrectly, Correct the screen display. If present as a negative amount, convert to a positive amount.

3.12.154.8.8  (01-01-2015)
Field 02W7c> - FUTA Taxes paid before 7/01/2011 x .008 (Computer Generated) - 15 positions

  1. This field is located in Line 7c (computer generated amount for the box after the .008 amount).

  2. There are no invalid conditions or correction procedures for this field.

3.12.154.8.9  (01-01-2015)
Field 02W06 - FUTA Wages paid after 06/30/2011 - 15 positions

  1. This field is located in Line 7d on Form 940 and Form 940PR for Tax Year 2011 revisions (transcribed amount in the box before the .006 amount).

3.12.154.8.9.1  (01-01-2015)
Field 02W06 Invalid Condition

  1. This field is invalid if it is not all numeric. It must be entered as dollars and cents and positive amounts only.

3.12.154.8.9.2  (01-01-2015)
Field 02W06 Correction Procedures

  1. Compare the screen entry with the entry on the return.

    If Then
    The field was transcribed incorrectly, Correct the screen display.

3.12.154.8.10  (01-01-2015)
Field 02W7e - FUTA Taxes paid after 03/30/2011 X .006 - 15 positions

  1. This field is located in Line 7e (transcribed amount in the box after the .006 amount).

3.12.154.8.10.1  (01-01-2015)
Field 02W7e Invalid Condition

  1. This field is invalid if it is not all numeric. It must be a positive amount only. If present as a negative amount, convert to a positive amount.

3.12.154.8.10.2  (01-01-2015)
Field 02W7e Correct Procedures

  1. Compare the screen entry with the entry on the return.

    If Then
    The field was transcribed incorrectly, Correct the screen display.

3.12.154.8.11  (01-01-2015)
Field 02W7e> - FUTA Wages paid after 06/30/2011 x .006 - 15 positions

  1. This field is located in Line 7e (computer generated amount for the box after the .006 amount).

  2. There are no invalid conditions or correction procedures for this field.

3.12.154.8.12  (01-01-2015)
Field 02TBA - FUTA Tax before adjustments - 15 positions

  1. This field is located in Line 8 on Form 940 and Form 940PR for Tax Year 2006 and subsequent.

  2. This field is invalid if it is not all numeric. It must be a positive amount only. If present as a negative amount, convert to a positive amount.

3.12.154.8.12.1  (01-01-2015)
Field 02TBA Invalid Condition

  1. This field is invalid if it is not all numeric. It must be a positive amount only. If present as a negative amount, convert to a positive amount.

3.12.154.8.12.2  (01-01-2015)
Field 02TBA Correction Procedures

  1. Compare the screen entry with the entry on the return.

    If Then
    The field was transcribed incorrectly, Correct the screen display. The amount on Line 8 should equal the amount of Line 7c plus Line 7e.

3.12.154.8.13  (01-01-2015)
Field 02TBA> - FUTA Tax Before Adjustments - 15 positions

  1. This field is located in Line 8 on Form 940 and Form 940PR for Tax Year 2006 and subsequent.

  2. It is not a transcribed field. It is a computer generated field. There are no invalid conditions or correction procedures for this field.

3.12.154.8.14  (01-01-2015)
Field 02ADJ - Adjustment Amount- 12 Positions

  1. This field is located on Line 9 of Form 940 and Form 940PR, Revision 2006 and subsequent. The taxpayer enters an amount on this line if all of the taxable FUTA wages they paid were excluded from state unemployment tax.

  2. This field may or may not contain an entry. This field can be "blank" or "zero" or may show a "dash" , indicating that Line 9 does not apply to the taxpayer.

  3. If present, this field must be entered as dollars and cents. It must be a positive amount only. If present as a negative amount, convert to a positive amount.

3.12.154.8.14.1  (01-01-2015)
Field 02ADJ - Invalid Condition

  1. This field is invalid if it is not all numeric.

3.12.154.8.14.2  (01-01-2015)
Field 02ADJ - Correction Procedures

  1. Compare the screen entry with the entry on the return.

    If Then
    The taxpayer calculated the field incorrectly, Correct the screen display. The amount on Line 9 should equal the amount of Line 7 multiplied by .054.

3.12.154.8.15  (01-01-2015)
Field 02EXL - Some Excluded Wages or Late Payments - 12 Positions

  1. This field is located on Line 10 of Form 940 and Form 940PR (2006 through 2011 Revisions). The taxpayer will complete this line if some of the FUTA wages that they paid were excluded from state unemployment tax, or if they paid any state unemployment tax late.

  2. This field may or may not have an entry.

  3. This field must be entered as dollars and cents, or can be "blank" or "zero" on taxable returns. If present, it must be a positive amount only. If present as a negative amount, convert to a positive amount.

3.12.154.8.15.1  (01-01-2015)
Field 02EXL Invalid Conditions

  1. This field is invalid if any of the following occur:

    1. If it is not all numeric.

    2. If there is an entry on Line 9 (02ADJ) and Line 10 (02EXL).

3.12.154.8.15.2  (01-01-2015)
Field 02EXL Correction Procedures

  1. Compare the screen entry with the entry on the return, and do the following.

    If Then
    The field was entered incorrectly, Correct the screen display.
    If there is an entry on Line 9 and also on Line 10, Delete the Line 10 entry. The taxpayer cannot have an entry on Line 9 and Line 10.

3.12.154.8.16  (01-01-2015)
Field 02TCR - Total Credit Reduction Amount - 13 Positions

  1. A Credit Reduction state or territory is named by the Department of Labor when it is unable to repay loans from the Federal Unemployment Fund. Employers doing business in that state or territory are required to pay an additional tax on their Form 940. This is done by a reduction of the allowable credit.

  2. If credit reduction does not apply for a particular year, the applicable lines relating to credit reduction will be grayed out on the form.

  3. This field can be found in the following locations:

    Form Location
    Form 940 and Form 940PR (2006 and subsequent) Line 11

    Note:

    In tax years where there are no credit reduction states, the correct revision for that year has line 11 shaded.

    Form 940 (2005 Revision) Line 7
    Form 940PR (2005 Revision) Not Applicable
  4. This field is not valid for tax years 2006 through 2008.

  5. It must be entered as dollars and cents and positive amounts only. If present as a negative amount, convert to a positive amount.

  6. The information obtained from this area is utilized by The Bureau of Public Debt and The Department of Labor.

3.12.154.8.16.1  (01-01-2015)
Field 02TCR Invalid Conditions

  1. This field is invalid if any of the following occur:

    1. If it is not all numeric.

    2. If it entered for Tax Year 2006, 2007 or 2008.

    3. If there is an entry on Line 9 (02ADJ) and Line 11 (02TCR).

3.12.154.8.16.2  (01-01-2015)
Field 02TCR Correction Procedures

  1. Compare the screen entry with the entry on the return and do the following:

    If Then
    The return is for tax year 2006, 2007 or 2008, 1. There should be no entry.
    2. Delete the amount in 02TCR.
    The taxpayer pays wages in only one state that is not a Credit Reduction state, Correct the return, deleting the Credit Reduction information.
    Line 9 (02ADJ) and Line 11 (02TCR) both have an entry (Revisions 2006 and subsequent), Delete the entry on Line 11 (02TCR).
    The taxpayer pays wages in only one state that is subject to Credit Reduction, but did not attach or did not complete Schedule A (Revision 2011),
    Correct the return by entering the amount from Line 7 (02TTW) to the appropriate state line on Schedule A.
    The taxpayer is a multi-state filer and one of the states checked in Schedule A is subject to credit reduction, but Schedule A was not completed, SSPND 211 and correspond with the taxpayer for the Credit Reduction Wages.
    The taxpayer is a multi-state filer but does not check the box which corresponds to the Credit Reduction State on Schedule A, Check the boxes on Lines 1b and 2

3.12.154.8.17  (01-01-2015)
Field 02TFT - Total Tax Taxpayer - 15 Positions

  1. Description - This field can be found in the following locations:

    Form Location
    Form 940 Line 12 (FUTA Tax After Adjustments)
    Form 940PR Line 12
    Form 940 (2005 and prior revisions) Line 7
    Form 940PR (2005 and prior revisions) Line 7
  2. This field must be entered as dollars and cents and cannot be "blank" or "zero" on taxable returns. It must be a positive amount only.

3.12.154.8.17.1  (01-01-2015)
Field 02TFT - Invalid Condition

  1. This field is invalid if it is not all numeric.

3.12.154.8.17.2  (01-01-2015)
Field 02TFT -Correction Procedure

  1. Compare the screen entry with the entry on the return.

    If Then
    The field was entered incorrectly, Correct the screen display.

3.12.154.8.18  (01-01-2015)
Field 02FCC - FTD Credit Claimed - 15 Positions

  1. It must be entered as dollars and cents.

  2. All money amounts must be positive only.

  3. This field can be found in the following locations:

    Form Location
    Form 940 Line 13
    Form 940PR Line 13
    Form 940 (2005 and prior revisions) Line 8
    Form 940PR (2005 and prior revisions) Line 2 or Line 8 (Code and Edit will convert Part II, Line 2 or Part III, Line 8 to Line 13)

3.12.154.8.18.1  (01-01-2015)
Field 02FCC - Invalid Condition

  1. This field is in error if it is not all numeric.

3.12.154.8.18.2  (01-01-2015)
Field 02FCC - Correction Procedures

  1. Compare the screen entry with the entry on the return.

    If Then
    The field was transcribed incorrectly, Correct the screen display.

    Note:

    WATCH FOR MISPLACED ENTRIES.

3.12.154.8.19  (01-01-2015)
Field 02B/R - Balance Due/Overpayment - 15 Positions

  1. This field must be entered as dollars and cents and can be a positive or negative amount.

  2. Code and Edit will perfect balance due/overpayment.

  3. This field can be found in the following locations:

    Form Location
    Form 940 Line 14 or 15.
    Exhibit 3.12.154-1.
    Form 940 PR Line 14 or 15.
    Exhibit 3.12.154-2.
    Form 940 (2005 and prior revisions) Part II, Line 9 or 10.
    Form 940PR (2005 and prior revisions) Part II, Line 3 or 4 (converted to Line 14 or 15), or
    Part III, Line 9 or 10 (converted to Line 14 or 15).

3.12.154.8.19.1  (01-01-2015)
Field 02B/R - Invalid Condition

  1. This field is in error if it is not all numeric.

3.12.154.8.19.2  (01-01-2015)
Field 02B/R - Correction Procedures

  1. Compare the screen entry with the entry on the return.

    If Then
    The field was transcribed incorrectly, Correct the screen display.
    A negative amount is shown, A "-" must be entered.

3.12.154.8.20  (01-01-2015)
Field 02FD - FTD Penalty Taxpayer - 10 Positions

  1. This field must be entered as dollars and cents in positive amounts only.

  2. This field can be found in the following location:

    Form Location
    Form 940 In the right margin near the "Type of Return" Box.
    Exhibit 3.12.154-1.
    Form 940PR In the right margin near the "Type of Return" Box.
    Exhibit 3.12.154-2.
    Form 940 (2005 and prior revisions) In the right margin next to the "Penalty and Interest" box.
    Form 940PR (2005 and prior revisions) In the right margin next to the "Penalty and Interest" Box.

3.12.154.8.20.1  (01-01-2015)
Field 02FD - Invalid Condition

  1. This field is invalid if it is not all numeric.

3.12.154.8.20.2  (01-01-2015)
Field 02FD - Correction Procedure

  1. Compare the screen entry with the entry on the return.

    If Then
    The field was transcribed incorrectly, Correct the screen display.

3.12.154.8.21  (01-01-2015)
Fields 02Q1 - 02Q4 Total Tax Liability - 14 Positions Each Field

  1. These fields must be entered in dollars and cents and positive amounts only.

  2. These fields can be found in the following locations:

    Form Location
    Form 940 Lines 16a through 16d
    Form 940PR Lines 16a through 16d
    Form 940 (2005 and prior revisions) In the ROFTL in Part III
    Form 940PR (2005 and prior revisions) In the ROFTL in Part IV
    Form 940-EZ On Form 940, Lines 16a through 16d

3.12.154.8.21.1  (01-01-2015)
Fields 02Q1 - Invalid Condition

  1. These fields are invalid if they are not all numeric and positive entries.

3.12.154.8.21.2  (01-01-2015)
Fields 02Q1 -Correction Procedures

  1. Compare the screen entries with the entries on the return.

    IF THEN
    The field was transcribed incorrectly, Correct the screen display.
    Any negative amounts are entered in Fields 02Q1 through 02Q4.
    1. GTSEC 01

    2. Enter "1" in Field 01SIC, and blank Fields 02Q1 through 02Q4.

3.12.154.9  (01-01-2015)
Section(s) 03, 04, and 05 -Schedule A State Code and Credit Reduction Wages Fields

  1. Field designators, field lengths, title of field, and location on Schedule A are outlined in the following table:

    Field Designator Title of Field Field Length Location
    Section(s) 03, 04, and 05   15 Schedule A of Form 940 or Form 940PR. Exhibit 3.12.154-1 and Exhibit 3.12.154-2.
    (State Abbreviation) State Code Exhibit 3.12.154-7. 2
    $xxxxxxxxxxxx.xx
    (Dollar and cents amount)
    Credit Reduction Wages 15
  2. For ERS, Schedule A may be displayed in three Sections, (Section 03, 04, and 05) depending on the number of state boxes checked (marked) on Schedule A.

  3. The first 26 U.S. States or Territories taken from Schedule A display in Section 03. If there are more than 26 states or territories on the Schedule A marked, the 27th through 52nd state or territory display in Section 04. The 53rd state of territory will display in Section 05. Within each Section any state's code and the related state information can be entered in random order, or corrected. Also, if a state is duplicated in any of the Sections, it will generate a field error.

  4. Exhibit 3.12.154-7 shows a list of the valid state codes (abbreviations). Any codes other than those listed are invalid and will generate a field error. Blank any invalid State codes in Section 03, 04, or 05 on the display screen.

  5. The Credit Reduction Wage amounts should be shown by the taxpayer on the return, attachment, or in reply to correspondence.

  6. The Credit Reduction Wage amounts must be in dollars and cents and be positive amounts.

  7. Correction procedures for 6020(b) returns. If Schedule A is missing and line 1a of Form 940 contains a Sate Code, then GTSEC 03 and enter the State Code and .01 into Field 03S01. When error code 214 generates, enter 1 in Field 01CRB and .01 in 02TCR:

3.12.154.10  (01-01-2015)
Section 06 - Entity

  1. Field designators, field lengths, title of field, and location on returns are outlined in the following table:

    Field Designator Field Length Title of Field Location on Return
    06FAD 35 Foreign Address Entity Portion
    06CON 35 "In Care of " Name Entity Portion
    06ADD 35 Street Address Entity Portion
    06CTY 22 City Entity Portion
    06ST 2 State Entity Portion
    06ZIP 12 ZIP Code Entity Portion
  2. Section 06 contains the complete address (Street Address, City, State, if not a foreign country, and ZIP Code), and secondary name line e.g. Care of Name.

  3. Foreign address returns are processed at the OSPC only.

3.12.154.10.1  (01-01-2015)
♦Field 06CON♦ "In Care of" Name - 35 Positions

  1. Description - This field is located in the Entity Section of the return.

  2. This section contains "In Care of" Name information.

  3. The valid characters are alpha, numeric, ampersand, dash, slash, or percent sign (%).

  4. The first position must be alpha or numeric.

3.12.154.10.1.1  (01-01-2015)
Field 06CON "In Care of" Name Invalid Conditions

  1. This field will be invalid if any of the following conditions are present:

    1. The first position is % (percent) and the second position is not blank, or

    2. The first position is blank, or

    3. The first position of the "in care of" name is not alpha or numeric, or

    4. There are two consecutive blanks between significant characters.

3.12.154.10.1.2  (01-01-2015)
Field 06CON "In Care of" Name Correction Procedures

  1. Check the entry on the screen with the entry on the return. Correct coding and transcription errors.

    If Then
    A % (percent) is in the first position,
    1. Verify there is a blank in the second position.
    2. If not blank, enter a blank followed by the "in care of" name beginning with an alpha or numeric in Field 06CON.
    A blank is in the first position,
    1. Delete blank.

    2. Enter the "in care of" name beginning with an alpha or numeric in Field 06CON.
    The first position is not alpha or numeric,
    1. Verify the "in care of" name on the return.
    2. Enter the in care of name beginning with an alpha or numeric in Field 06CON.
    Two consecutive blanks are present between significant characters, Delete any unnecessary blanks in Field 06CON.

3.12.154.10.2  (01-01-2015)
Field 06FAD Foreign Address - 35 positions

  1. Description - This field is located in the Entity Section of the return.

  2. This field will contain an entry when there is a foreign address present on the return.

  3. Valid characters are alpha, numeric and special characters.

  4. Field 06FAD should not be present on "G" Coded returns.


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