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Part 3. Submission Processing

Chapter 12. Error Resolution

Section 154. Unemployment Tax Returns (Cont. 3)

3.12.154  Unemployment Tax Returns (Cont. 3)

3.12.154.12 
Section 06 - Entity

3.12.154.12.1  (01-01-2012)
♦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 or slash.

  4. The first position must be alpha or numeric.

3.12.154.12.1.1  (01-01-2012)
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.

3.12.154.12.1.2  (01-01-2012)
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.

3.12.154.12.2  (01-01-2012)
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.

    Note:

    If a foreign address is present on the return, SSPND/RJECT 650 to OSPC.

3.12.154.12.2.1  (01-01-2012)
Field 06FAD Invalid Conditions

  1. Field 06FAD will generate as an error when any of the following conditions are present:

    1. The first position is blank.

    2. Any character follows two consecutive blanks.

    3. There are more than 35 characters present in the field.

    Note:

    ISRP is instructed to input a pound sign (#) as the 35th character if there are more than 35 characters present for this field on the return.

3.12.154.12.2.2  (01-01-2012)
Field 06FAD Correction Procedures

  1. Correct all coding and transcription errors.

    If Then
    Field 06FAD is present, 1. GTSEC 06.
    2. Ensure Field 06CTY contains a foreign country code and Field 05ST contains a ". " (period/space).

    Note:

    Use the country code based on the province in field 06CTY if the foreign address is from Canada and the address contains a province name or abbreviation. See Exhibit 3.12.154-17

    .
    A foreign address is not present on the return, 1. SSPND 610.
    2. Renumber return to domestic DLN.

  2. If Form 8822 (Change of Address) is attached to the return, compare the name and address information on the Form 8822 to the return.

    If Then
    The information is the same, Take no action and continue processing.
    The information is different, 1. Enter the address shown on Form 8822 in Field 06FAD.
    2. Notate Form 8822 detached on tax return.
    3. Detach Form 8822 and route to Entity Control using a routing slip, or follow local procedures.
    4. Notate on Form 4227, "Change of Address Per Form 8822"

    Note:

    The lead tax examiner is required to batch all Forms 8822 daily and hand carry to Entity Control for expedited processing.

3.12.154.12.3  (01-01-2012)
Field 06ADD Street Address - 35 Positions

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

  2. This section contains address information.

  3. Valid characters are alpha, numeric, blank, dash or slash.

  4. It will be present when a change of address has been entered.

  5. This section will not be present if Field 01CCC contains CCC"G."

3.12.154.12.3.1  (01-01-2012)
Field 06ADD Invalid Conditions

  1. This field will be invalid if the following occurs:

    1. The street address is present and the first position is blank.

    2. Any character is other than alpha, numeric, blank, dash, or slash.

    3. Any character follows two consecutive blanks.

    Note:

    ISRP is instructed to input a pound sign (#) as the 35th character if there are more than 35 characters present for this field on the return.

3.12.154.12.3.2  (01-01-2012)
Field 06ADD Correction Procedures

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

    If Then
    The field was transcribed incorrectly, Correct the screen display.
    The first position is blank, All positions must be blank.
    Field 06ADD is present, Fields 06CTY, and 06ST and 06ZIP must be present.
    Street address is in error and a valid Major City Code is present, Correct by entering the entire name of the city in Field 06CTY and the State Code in Field 06ST.
    Exhibit 3.12.154-14.
    A good address is not located, Delete address and revert to INOLE.

  2. If Form 8822 (Change of Address) is attached to the return, compare the Name Control, EIN, Address, City, State and ZIP Code information on the Form 8822 to the return.

    If Then
    The information is the same, Take no action and continue processing.
    The information is different, 1. Enter address shown on Form 8822 in Field 06ADD.
    2. Notate 8822 detached on tax return.
    3. Detach Form 8822 and route to Entity Control using routing slip, or follow local procedures.
    4. Notate on routing slip, "Change of Address Per Form 8822" .

    Note:

    The lead tax examiner is required to batch all Forms 8822 daily and hand carry to Entity Control for expedited processing.

3.12.154.12.4  (01-01-2012)
Field 06CTY City - 22 Positions

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

  2. Valid characters are alpha and blank.

  3. Certain cities within each state are designated "Major Cities" and assigned a special code of two alpha characters.

  4. This code represents the city and state.

  5. It is transcribed on the Error Record with no intervening blanks and no other characters in the City-State Field either before or after the code.

3.12.154.12.4.1  (01-01-2012)
Field 06CTY Invalid Conditions

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

    1. The first position if blank.

    2. Any character is other than blank or alpha.

    3. Any character follows two consecutive blanks,

    4. The Major City Code does not match any of the valid codes in the Major City Code Table.

    5. Foreign country code is not present, incorrect or contains " XX" .

3.12.154.12.4.2  (01-01-2012)
Field 06CTY Correction Procedures

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

  2. Determine if a Major City Code is used.

    If Then
    The field was transcribed incorrectly,
    		 Correct the screen display.
    A Major City Code is used,
    		 Field 06CTY must be present
    Field 06CTY contains an error,
    		Check to see if the Major City Code is correct.
    Field 06CTY is not valid and a Major City Code cannot be determined,
    		 Input the entire city name.
    A major City Code is not used and Field 06CTY is present,
    		 Field 06ST (State) must be present.
    A foreign address is shown on the return, Enter appropriate foreign country code in Field 06CTY.
    Exhibit 3.12.154-16.

  3. If Form 8822 (Change of Address) is attached to the return, compare the Name Control, EIN, Address, City, State and ZIP Code information on the Form 8822 to the return.

3.12.154.12.5  (01-01-2012)
Field 06ST - State - 2 Positions

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

  2. Valid characters are alpha and blank.

  3. The following defines entity addresses:

    1. Domestic Address- See IRM 3.12.154.1.10.1

    2. APO/DPO/FPO Address - See IRM 3.12.154.1.10.2

    3. U.S. Possession Address - See IRM 3.12.154.1.10.3

    4. Foreign Address - See IRM 3.12.154.1.10.4

3.12.154.12.5.1  (01-01-2012)
Field 06ST Invalid Conditions

  1. This field is invalid if it is not contained in the State Code Table. Exhibit 3.12.154-14. for a detailed listing.

3.12.154.12.5.2  (01-01-2012)
Field 06ST Correction Procedure

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

    If Then
    The field was transcribed incorrectly, Correct the screen display.
    Unable to perfect, DLSEC 06.
    Form 8822 (Change of Address) is attached, to the return, Compare the name Control, EIN, Address, City, State and ZIP Code information on the Form 8822 to the return.

3.12.154.12.6  (01-01-2012)
Field 06ZIP - ZIP Code - 12 Positions

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

  2. Valid characters are numeric and blank.

3.12.154.12.6.1  (01-01-2012)
Field 06ZIP Invalid Condition

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

    1. Any character is other than numeric or blank.

    2. An entry is other than five or nine positions.

    3. The entry is not within the range of 00401 and 99999.

    4. The entry does not match the Major City Code or State Code.

3.12.154.12.6.2  (01-01-2012)
Field 06ZIP Correction Procedures

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

    If Then
    The field was transcribed incorrectly, Correct the screen display.
    A valid ZIP code is available from the return or attachments, Only the first five digits are required to be entered in Field 06ZIP.
    Only the first three digits of the ZIP code can be determined, Enter "01" for the fourth and fifth digits.
    A valid ZIP code is not available from the return or attachments, Determine the first three digits of a valid ZIP Code for the Major City. For the Major City and for US Possessions ZIP Codes.
    Exhibit 3.12.154-14.
    The Major City is not listed in Exhibit 3.12.154-14 or the first three digits cannot be determined, Enter the ZIP Code in Field 06ZIP of the State shown in the address.
    Exhibit 3.12.154-14.

  2. If Form 8822 (Change of Address) is attached to the return, compare the Name Control, EIN, Address, City, State and ZIP Code information on the Form 8822 to the return.

3.12.154.13  (01-01-2012)
Priority IV - Consistency/Math Errors

  1. Form 940, Form 940- PR. These errors will be displayed with the error code assigned to them for the specific error in ascending numerical order.

  2. The screen display will show the error code assigned and the fields needed to make the necessary correction.

  3. The blank field "NC" will be displayed for the entry of a TPNC for all Math Error displays, if needed.

  4. Multiple TPNCs may be entered if you have multiple Notice Code Fields.

  5. The blank field "CL" will be displayed for the entry of a clear code on records where the possibility exists that a change or correction may not be needed.

  6. The "C" Clear Code does not permit any other corrections to the record after it is transmitted to clear the screen.

  7. If an unworkable situation exists, suspend or reject the return with the appropriate Action Code.

3.12.154.13.1  (01-01-2012)
♦EC 001 Invalid Entry - Tax Year♦

  1. Error Code 001 will display as:

    Field Designator Field Name Field Length
    01TXP Tax Year 4
    01CCC Computer Condition Code 10
    01RCD Received Date 8

3.12.154.13.1.1  (01-01-2012)
♦EC 001 Invalid Condition♦

  1. Error Code 001 will generate when any of the following conditions is present:

    1. Computer Condition Code "G" is Not Present - The processing date is equal to or more than two years and ten months after the Return Due Date or Received Date (whichever is later), and CCC " W" is not present.

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

    3. On any return, the processing date is less than two years after the Return Due Date and CCC "W" is present.

3.12.154.13.1.2  (01-01-2012)
♦EC 001 Correction Procedures♦

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

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

    1. Any return secured by Compliance (i.e., IRC Section 6020(b)).

    2. Any return with a TC 59X.

    3. Any return that is a Substitute for Return prepared by Examination ("SFR" in the margin) with Document 13133 (Expedite Processing Cycle) attached.

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

    If Then
    Field 01RCD is blank, Enter the Received Date in Field 01RCD. Use the earliest date if multiple Received Dates are present. Determine the Received Date using the following priority:

    1. Earliest legible postmark date of the U.S. Post Office or a Private Delivery Service or a foreign postmark date.

    Note:

    If an envelope is not attached, use the postmark date stamped on the face of the return.




    2. Service Center Automated Mail Processing System (SCAMPS) digital date.
    3. Revenue Officer's or other IRS official's signature date.

    4. Signature date, if within current year

    5. Julian Date minus 10 days.

    6. Current date minus 10 days.
    CCC "W" was entered incorrectly, Delete CCC "W" from Field 01CCC.
    The return has a stamp that indicates a previous clearance by Statute Control within the last ninety days, Enter CCC "W" in Field 01CCC and on the return.

    Note:

    Do not send the return to Statute Control.

    The return is not stamped by Statute Control within the last ninety days, 1. SSPND 310.

    2. Prepare Routing Slip and route to Statute Control.

    Note:

    OSPC Only: If a foreign address return was sent to an IRS office in the foreign country instead of to Ogden, enter the foreign stamped received date (this includes U.S. Possessions).

3.12.154.13.1.3  (01-01-2012)
♦EC 001 Suspense Corrections♦

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

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

3.12.154.13.2  (01-01-2012)
EC 002 Name Control Mismatch

  1. Error Code 002 will display as follows:

    Field Designator Field Name Field Length
    CL Clear Code 1
    01NC Name Control/Check digit 4
    >>>> Name Control Underprint 4
    01EIN Employer Identification Number 9
    01TXP Tax Year 4
    06CON "In Care of" Name 35
    06FAD Foreign Address 35
    06ADD Street Address 35
    06CTY City 22
    06ST State 2
    06ZIP ZIP CODE 12

    Note:

    The literal "SECTION 02 NOT PRESENT " will display if no entries are in Section 02.

3.12.154.13.2.1  (01-01-2012)
♦EC 002 Invalid Condition♦

  1. Error Code 002 will generate when the name control mismatched against the National Account Profile (NAP) or Entity Index File (EIF).

3.12.154.13.2.2  (01-01-2012)
♦EC 002 Correction Procedures♦

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

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

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

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

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

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

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

    If Then
    The Name Control on INOLES agrees with the Name on the return or attachment,
    1. Ensure that the entity information matches the return.

    2. Overlay Field 01 EIN with the new EIN from NAMEB or NAMEE. When the EIN is changed from the one the taxpayer used, issue Letter 3875C as a non-suspense letter to the address on the return.

    Note:

    Do not send Letter 3875C when :• Three or less digits of the EIN are transposed, different, or missing, or • INOLES indicates the account has been merged to or merged from, or •The EIN on the return is the taxpayer's SSN and research shows there is no valid entity on Master File for that EIN.

    Multiple EINS are located,
    1. SSPND 320 to Entity Control.

    2. Prepare Routing Slip with the notation "MULTIPLE EINS" .
    INOLES indicates a "Merge To " (MT) EIN, Research the "MT" EIN on INOLES.
    The "MT" EIN matches the entity on the return or attachments, Enter the "MT" EIN in Field 01EIN.

    Note:

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

  7. If the Name on the return or attachment does not agree with the Name Control on INOLES, research ENMOD for a new name.

    If Then
    The Name Control on ENMOD agrees with the Name on the return or attachment, Enter "C" in the Clear Code field.
    The Name Control on ENMOD or INOLES does not agree with the Name on the return or attachment, 1. SSPND 320 to route the return to Entity.

    2. Attach Routing Slip with the notation "NO RECORD"

3.12.154.13.2.3  (01-01-2012)
♦EC 002 Suspense Corrections♦

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

    If Then
    The Entity Assignment Date is past the Return Due Date and Received Date, 1. GTSEC 01.

    2. Enter the Entity Assignment Date in Field 01CRD.
    The Entity Assignment Date is not past the Return Due Date and Received Date, Continue Processing.

  2. Research IDRS to determine if payments posted incorrectly.

    If Then
    The payment posted to the wrong EIN, 1. Prepare Form 3465 Adjustment Request, to have the payment transferred to the correct module.

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

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

    4. GTSEC 01. Enter CCC "X" in Field 01CCC.
    The payment posted correctly 1. Enter correct EIN in Field 01EIN and on the return.

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

3.12.154.13.3  (01-01-2012)
♦EC 003 Check Digit Invalid♦

  1. Error Code 003 will display as:

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

3.12.154.13.3.1  (01-01-2012)
♦EC 003 Invalid Condition♦

  1. Error Code 003 will generate when any of the following conditions is present:

    1. The check digit is present but is not valid for the EIN,

    2. The letters "E" , "G" , and "M" are present in Field 01NC.

3.12.154.13.3.2  (01-01-2012)
♦EC 003 Correction Procedures♦

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

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

    If Then
    The check digit in Field 01NC does not match the return or is not legible, Check INOLE to determine which Name Control to use because there are two name lines. Enter the Name Control from the return in Field 01NC.
    The EIN on the return is not legible, Research, using CC NAMEB and/or NAMEE for a valid EIN.

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

    If Then
    The EIN on the return matches the EIN on NAMEB or NAMEE, Enter Name Control from NAMEB or NAMEE in Field 01NC.
    Research indicates a different EIN, Verify the EIN and Name Control on INOLES.
    Name Control on INOLES matches the name on the return or attachments, 1. Overlay Field 01EIN with the EIN from INOLES.

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

    Note:

    Do not send Letter 3875C when :• Three or less digits of the EIN are transposed, different, or missing, or • INOLES indicates the account has been merged to or merged from, or • The EIN on the return is the taxpayer's SSN and research shows there is no valid entity on Master File for that EIN.

    Unable to locate an EIN or more than one EIN is located 1. SSPND 320 to Entity.

    2. Prepare Routing Slip with the notation "NO RECORD OF EIN" or " MULTIPLE EINS" .

3.12.154.13.3.3  (01-01-2012)
♦EC 003 Suspense Correction♦

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

    If Then
    The payment posted to the wrong EIN 1. Prepare Form 3465, Adjustment Request, to have the payment transferred to the correct module. Use local procedures to post the payment prior to the return.

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

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

    4. GTSEC 01. Enter CCC " X" in Field 01CCC.
    The payment posted to the correct EIN, Enter the correct EIN in Field 01EIN and on the return.
    Payment cannot be located, No action required.

3.12.154.13.4  (01-01-2012)
♦EC 004 Name Control/EIN Validation♦

  1. Error Code 004 will display as follows:

    Field Designator Field Name Field Length
    CL Clear Code 1
    01NC Name Control/Check Digit 4
    >>>> Name Control Underprint 4
    01EIN EIN 9

3.12.154.13.4.1  (01-01-2012)
♦EC 004 Invalid Conditions♦

  1. Error Code 004 will generate when any of the following conditions are present.

    1. The EIN is not present at Master File (MF).

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

    Note:

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

3.12.154.13.4.2  (01-01-2012)
♦EC 004 Correction Procedures♦

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

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

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

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

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

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

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

    If Then
    The Name Control on INOLES agrees with the Name on the return or attachment, 1. Ensure that the entity information matches the return.

    2. Overlay Field 01EIN with the new EIN from NAMEB or NAMEE. When the EIN is changed from the one the taxpayer used, issue Letter 3875C as a non-suspense letter to the address on the return.

    Note:

    Do not send Letter 3875C if: • Three or less digits of the EIN are transposed, different, or missing, or • INOLES indicates the account has been merged to or merged from, or •The EIN on the return is the taxpayer's SSN and research shows there is no valid entity on Master File for that EIN.

    Multiple EINs are located, 1. SSPND 320 to Entity Control.

    2. Prepare Routing Slip with the notation "MULTIPLE EINS" .
    INOLES indicates a "Merge To" (MT) EIN, Research the "MT" EIN on INOLES.
    The "MT" EIN matches the entity on the return or attachments, Enter the "MT" EIN in Field 01EIN.
    The "MT" EIN does not match the entity on the return or attachments, SSPND 320 to Entity Control.

  7. If the Name on the return or attachment does not agree with the Name Control on INOLES, research ENMOD for a new name.

    If Then
    The Name Control on ENMOD agrees with the Name Control on the return or attachment, Enter a "C" in the Clear Code field.
    The Name Control on ENMOD or INOLES does not agree with the Name Control on the return or attachment, 1. SSPND 320 to route the return to Entity.

    2. Attach routing slip with the notation "NO RECORD."

3.12.154.13.4.3  (01-01-2012)
♦EC 004 Suspense Correction♦

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

    If Then
    The Entity Assignment Date is past the Return Due Date and Received Date, 1. GTSEC 01.

    2. Enter the Entity Assignment Date in Field 01CRD if later than the due date of the return and CCC 3 is not present.
    The Entity Assignment Date is not past the Return Due Date and Received Date, Continue processing.

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

    If Then
    The payment posted to the wrong EIN, 1. Prepare Form 3465, Adjustment Request, to have the payment transferred to the correct module.

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

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

    4. GTSEC 01. Enter CCC "X" in Field 01CCC.
    The payment posted correctly, 1. Enter correct EIN in Field 01 EIN and on the return.

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

3.12.154.13.5  (01-01-2012)
♦EC 005 Tax Year or Received Date♦

  1. Error Code 005 will display as follows:

    Field Designator Field Name Field Length
    CL Clear Code 1
    01TXP Tax Year 4
    01RCD Received Date 8

3.12.154.13.5.1  (01-01-2012)
♦EC 005 Invalid Condition♦

  1. Error Code 005 will generate when the year-month of the processing date is later than the tax period plus 6 months and the received date is not present.

3.12.154.13.5.2  (01-01-2012)
♦EC 005 Correction Procedures♦

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

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

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

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

    Exception:

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

  5. Compare the displayed fields with the return and do the following:

    If Then
    The return is received timely but processed late, These do not require a received date. Enter "C" in the Clear Code Field to indicate the date is not needed.
    The received date is needed, but is not stamped on the return or a valid handwritten received date is not present, Determine the date using the following priorities:

    1. Earliest legible postmark date of the U.S. Post Office or a Private Delivery Service or a foreign postmark date.

    Note:

    If an envelope is not attached, use the postmark date stamped on the face of the return.




    2. Service Center Automated Mail Processing System (SCAMPS) digital date.
    3. Revenue Officer's or other IRS official's signature date.

    4. Signature date, if within the current year (unless other information indicates signature date is invalid.

    5. DLN Julian Date minus 10 days.

    6. Current date minus 10 days.

    Note:

    OSPC Only: If a foreign address return was sent to an IRS office in the foreign country instead of to Ogden, enter the foreign stamped received date (this includes U.S. Possessions).

3.12.154.13.6  (01-01-2012)
EC 006 Remittance Amount with No Received Date

  1. Error Code 006 will display as follows:

    Field Designator Field Name Field Length
    RMIT Remittance Amount 11
    01RCD Received Date 8

3.12.154.13.6.1  (01-01-2012)
EC 006 Invalid Condition

  1. Invalid - Remittance is received with return but a Received Date is not present.

3.12.154.13.6.2  (01-01-2012)
EC 006 Correction Procedures

  1. Compare the displayed field with the return and do the following:

    If Then
    Incorrect data, Overlay the screen with the correct information.
    The received date is needed, but is not stamped on the return or a valid handwritten received date is not present, Determine the Received Date using the following priority:

    1. Earliest legible postmark date of the U.S. Post Office or a Private Delivery Service or a foreign postmark date.

    Note:

    If an envelope is not attached, use the postmark date stamped on the face of the return.



    2. Service Center Automated Mail Processing System (SCAMPS) digital date.
    3. Revenue Officer's or other IRS official's signature date.

    4. Signature date, if within the current year (unless other information indicates signature date is invalid).

    5. DLN Julian Date minus 10 days.

    6. Current date minus 10 days.

    Note:


    OSPC Only: If a foreign address return was sent to an IRS office in the foreign country instead of to Ogden, enter the foreign stamped received date (this includes U.S. Possessions).

3.12.154.13.7  (01-01-2012)
♦EC 007 ♦- Received Date is Earlier than Tax Year

  1. Error Code 007 will display as follows:

    Field Designator Field Name Field Length
    01TXP Tax Year 4
    01RCD Received Date 8
    01CCC Computer Condition Code 10

3.12.154.13.7.1  (01-01-2012)
♦EC 007 Invalid Condition♦

  1. Error Code 007 will generate when the received date is earlier than the last day of the tax period/year.

3.12.154.13.7.2  (01-01-2012)
♦EC 007 Correction Procedures♦

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

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

    If And Then
    The Received Date is invalid and it appears that the incorrect year was used (i.e. 20100115 instead of 20110115) and other information (Julian date, postmark date, SCAMPS, and/or signature date) indicates that the received date should be a current year,   Change the received date year to the current year and enter in Field 01RCD.
    The return is an early filed "Final" return.  

    1. Enter "F" in Field 01CCC.

    2. SSPND 480.
    The return is not an early filed "Final" return, The Tax period ending is less than four months after the Received Date,

    1. SSPND 480.

    2. Prepare Routing Slip with the notation "Early Filed" .

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

    1. Initiate correspondence for clarification of the Tax Period.

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

3.12.154.13.7.3  (01-01-2012)
♦EC 007 Suspense Correction♦

  1. Refer to taxpayer's response and do the following:

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

    1. Enter "F" in Field 01CCC.

    2. SSPND 480.

    The taxpayer replies that the return is not a final return, SSPND with AC 480 until the end of the tax period provided by the taxpayer.
    The taxpayer fails to reply or the reply is not adequate, 1. Enter "3" in Field 01CCC.

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

3.12.154.13.8  (01-01-2012)
♦EC 010 Amended Return G Coded♦

  1. Error Code 010 will display as follows:

    Field Designator Field Name Field Length
    01CCC Computer Condition Code 10
    01PIC Penalty and Interest Code 1
    01SC1 State Code 2
    01ABC ABC Indicator 1

    Note:

    The ABC Indicator will no longer be captured. This field should have no entry.
    01MSB Multiple State Indicator Box 1
    01CRB Credit Reduction Indicator Box 1
    01CAF CAF Indicator 1

    Note:

    The CAF Code will no longer be captured. This field should have no entry.
    01SIC Schedule Indicator Code 1
    01ARN Applied Refund Indicator 1
    Section 02 Present or Not Present  
    Section 03 Present or Not Present - (940 or 940-PR Only)  
    Section 04 Present or Not Present - (940 or 940-PR Only)  
    Section 05 Present or Not Present - (940 or 940-PR Only)  
    Section 06 Present or Not Present  

3.12.154.13.8.1  (01-01-2012)
♦EC 010 Invalid Condition♦

  1. Error Code 010 will generate when Computer Condition Code G is present and fields other than 01NC, 01EIN, 01TXP, 01RCD, 01CCC, and 01CRD are present.

3.12.154.13.8.2  (01-01-2012)
♦EC 010 Correction Procedures♦

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

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

  3. Determine if CCC "G" was input correctly. Research BMFOLT for TC 150. If it is present, enter CCC "G" . If it is not present, do not enter CCC "G" . Process as an original return.

    If Then
    Return indicates amended, revised, supplemental, corrected or superseding. Research BMFOL, SUMRY, and/or TXMOD to determine if information is exactly the same as a posted return.
    All information is not the same,
    1. Process the return with CCC" G" .
    2. DLSEC to delete all sections except Section 01.

    3. Delete the invalid entries that are present in Section 01. GTSEC 01, if necessary.
    All information is exactly the same, SSPND 640 and route to Rejects.
    A return is not posted for the tax period and the return is an amended return, Continue processing as an amended return.
    A return is not posted for the tax period and the return is not amended ("G" coded in error),

    1. Enter all necessary data in Sections 02 through 06.

    2. Ensure that the Section 01 fields are correct.

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

    Note:

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

3.12.154.13.9  (01-01-2012)
EC 011 Remittance Amount Invalid

  1. Error Code 011 will display as follows:

    Field Designator Field Name Field Length
    RMIT Remittance Amount 11
    01CCC Computer Condition Code 10
    01RCD Received Date 8
    Section 02 Not Present  

3.12.154.13.9.1  (01-01-2012)
EC 011 Invalid Condition

  1. An invalid condition occurs if a remittance amount is present and there is no money field present in Section 02 and CCC "G" is not present.

3.12.154.13.9.2  (01-01-2012)
EC 011 Correction Procedures

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

    If Then
    Data is present on the return for Section 02 fields, 1. Use CC GTSEC to bring up Section 02 and enter the appropriate data on the screen.

    2. If the record is transmitted with Field 02TFT blank, the RMIT amount will generate into Field 02B/R.
    The record is to be "G" Coded, Section 02 is not necessary.
    1. Enter CCC " G" in Field 01CCC.

    2. Verify that the received date is present, and enter it in Field 01RCD.
    There is no money amount in the RMIT> field, and an RRPS/ISRP indicator is present, 1. CC GTSEC 02.
    2. Enter $.01 in Field 02TFT.
    3. Continue processing.
    The data present is insufficient to decide the correct application of the remittance amount, 1. Suspend the record with SSPND 351.
    2. The Rejects unit will research using IDRS to secure the data.
    Data is not found, 1. Correspond with the taxpayer for an explanation following normal correspondence procedures.
    2. Suspend with "AC 21X" .
    3. No reply: Transfer the money to the Unidentified Remittance File.
    No data is present and you cannot determine where to apply the remittance, 1. Enter CCC "X" in Field 01CCC and $.01 in Field 02TFT.
    2. Suspense will prepare Form 3465 to indicate the amount to be moved to the Unidentified Remittance File (URF).
    No data is present and you can determine where to apply the remittance, 1. Enter X in Field 01CCC.
    2. CC GTSEC 02 and enter $.01 in Fields 02TFT and 02B/R.
    3. Route Form 3465 to Accounts Management indicting the amount and module where the credit should be applied. Note " 3465 Prepared" on the return.

3.12.154.13.10  (01-01-2012)
EC 014 Missing Address Entries

  1. Error Code 014 will display as follows:

    Field Designator Field Name Field Length
    06CON "In care of" name 35
    06FAD Foreign Address 35
    06ADD Address 35
    06CTY City 22
    06ST State 2
    06ZIP ZIP CODE 12

3.12.154.13.10.1  (01-01-2012)
♦EC 014 Invalid Conditions♦

  1. Error Code 014 will generate if all fields are not present as follows:

    1. If the street address is present, Field 06CTY and Field 06ST must be present, unless a Major City Code is used.

    2. If a Major City Code is used, Field 06ADD must be present.

    3. A City must be present. If the city is not in the Major City format, Field 06ST must be present. Field 06ADD can be blank.

3.12.154.13.10.2  (01-01-2012)
♦EC 014 Correction Procedures♦

  1. Correct all misplaced entries, coding and transcription errors. If data is missing because address is foreign, SSPND 650 (except OSPC) to transship to OSPC.

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

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

    • INOLES, NAMEB/NAMEE, ENMOD

    • Document 7475

    • Exhibit 3.12.154-14. and Exhibit 3.12.154-16.

    If Then
    A Major City Code is present, and no street address is available, 1. Enter the City Name in Field 06CTY (spelled out, not in Major City Code format).
    2. Enter the State Code in Field 06ST.
    The Major City Code is correct and the state is present, Delete Field 06ST.
    OSPC Only - Invalid U.S. Possession or foreign country, CC DLSEC 06. Exhibit 3.12.154-16.
    The ZIP Code or Address cannot be corrected from the information on the return, attachments or from research, CC DLSEC 06.
    Invalid ZIP CODE, Exhibit 3.12.154-14for valid ZIP codes.

3.12.154.13.11  (01-01-2012)
EC 015 - Foreign Address/State

  1. Error Code 015 will display as follows:

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

3.12.154.13.11.1  (01-01-2012)
EC 015 - Invalid Condition

  1. Error Code 015 will generate when any of the following conditions is present:

    1. State field has an entry other than "." (period/space) when a foreign address is present.

    2. ZIP Code field has an entry when a foreign address is present.

3.12.154.13.11.2  (01-01-2012)
EC 015 - Correction Procedures

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

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

    If Then
    A foreign address is present in Field 06FAD, 1. Field 06ST must contain "." (Period/space).

    2. Delete Field 06ZIP if present.
    A foreign address is not present in Field 06FAD, Check return for foreign address.
    A foreign address is present on the return, 1. Enter the foreign address in Field 06FAD.

    Note:

    If additional space is required, continue entering the address in Field 06ADD.



    2. Field 06CTY must contain the appropriate foreign country code. Exhibit 3.12.154-14 a

    3. Field 06ST must contain ". " (period/space)
    4. Delete any entry in Field 06ZIP.
    A foreign address is not present on the return, 1. Verify the address on the return is not a foreign address.

    2. Enter city, state and ZIP Code in the appropriate fields.

    3. SSPND 610.

3.12.154.13.12  (01-01-2012)
♦EC 016 ZIP Code/State Mismatch♦

  1. Error Code 016 will display as follows:

    Field Designator Field Name Field Length
    06CON "In Care of" name 35
    06FAD Foreign Address 35
    06CTY City 22
    06ST State 2
    06ZIP ZIP Code 12

3.12.154.13.12.1  (01-01-2012)
♦EC 016 Invalid Condition♦

  1. Error Code 016 will generate when the ZIP Code is inconsistent with the Major City Code or State Code.


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