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Part 3. Submission Processing

Chapter 12. Error Resolution

Section 212. Applications for Extension of Time to File Tax Returns (Cont. 1)

3.12.212  Applications for Extension of Time to File Tax Returns (Cont. 1)

3.12.212.4 
Error Codes for Form 5558, Form 7004 and Form 8868

3.12.212.4.1 
Error Code 002 - Name Control Mismatch

3.12.212.4.1.1  (01-01-2008)
Error Code Fields Display

  1. The field display for Error Code 002 follows

    AFD Field Name
    CL CLEAR CODE
    01NC NAME CONTROL/CHECK DIGIT
    >>>> NAME CONTROL UNDERPRINT
    01TIN TIN (TAXPAYER IDENTIFICATION NUMBER)
    01TXP TAX PERIOD

3.12.212.4.1.2  (01-01-2003)
Error Code 002 Invalid Condition

  1. The Name Control mismatched against the National Account Profile (NAP) or the Entity Index File (ElF).

3.12.212.4.1.3  (01-01-2008)
Error Code 002 Correction Procedures

  1. Before taking any additional research steps, 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 following correction procedures.

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

  3. If the name control transcribed in Field 01NC and the name control on the document are the same, but differ from the underprint in Field 01NC, research Command Codes INOLE, NAMEE, NAMEB or ENMOD (for pending TC 000 or 013) to determine the correct Name Control/TIN.

    Note:

    When corrections are made to Field 01NC or Field 01TIN, the computer will revalidate the entries with the NAP and reset the OLE indicators as appropriate upon transmitting the ERS screen. If Error Code 002 reappears, an unpostable condition may still exist. Re-verify the entries and refer to the remainder of the correction procedures.

    If research indicates: Then
    The name control on the document matches the name control at Master File, with no name change, Enter "C" in the Clear Code Field and transmit.
    A different Name Control than what is in Field 01NC but is the same as shown on the document (Name Line or the Trade Name Line), Verify the Name Control on CC INOLE. If they agree, enter the INOLE Name Control in Field 01NC. If they disagree, research CC NAMEB or NAMEE for a different EIN.
    Name Control found during research agrees with Name Control on document, Enter the INOLE Name Control Field 01NC.
    INOLE Name Control differs from Name Control on document

    1. Research CC ENMOD for a pending TC 013. If the name control agrees with the transcribed name control, enter a "C" in the Clear Code Field.

    2. Research attachments and NAMEB for a different EIN.

    3. If a different EIN is found on the attachment, or a cross-reference EIN on INOLE or BRTVU, verify the EIN on INOLE for presence at Master File.

    4. Ensure that the entity information matches the taxpayer on the extension. If these conditions are met, overlay Field 01TIN with the new EIN found on Master File.

    The Name Control on Master File is not correct and the entity on Master File needs to be corrected, SSPND 320 to route the return to Entity Control for additional research. Attach Form 4227, notating why the return is being suspended; and attach any available research.
    A name change has occurred, SSPND 320 to route the return to Entity Control for a TC 013. Attach Form 4227 requesting a name change (TC 013) and attach any available research.
    IDRS is not available, SSPND 351 or 355.
    Research indicates that there are multiple EINs, SSPND 320 and route to Entity for further action.

  4. Form 5558 and Form 7004 for MFT 78 (Form 706-GS(D)) - if the request is filed using a SSN instead of an EIN, use CC GTSEC01 and enter "0" (zero) in Field 01TNT.

3.12.212.4.2  (01-01-2007)
Error Code 003 - Invalid Check Digit

  1. The following sections provide instructions for Error Code 003.

3.12.212.4.2.1  (01-01-2007)
Error Code 003 Screen Display

  1. Screen Display for Error Code 003 follow:

    AFD Field Name
    01NC Name Control/Check Digit
    >>>> Name Control Underprint
    01TIN Taxpayer Identification Number

3.12.212.4.2.2  (01-01-2006)
Invalid Condition for Error Code 003

  1. The Check Digit is present but is not valid for the Taxpayer Identification Number.

  2. The letters E, G or M are invalid in the check digit.

  3. The first two positions of the field are not blank

  4. The last two positions are not alphabetic.

3.12.212.4.2.3  (01-01-2008)
Correction Procedures for Error Code 003

  1. If the check digit is invalid, enter the Name Control from the extension in Field 01NC.

  2. If it appears that the taxpayer has used the wrong EIN, follow these procedures for EIN correction:

    If Then
    If the EIN on the extension is not legible, Research using CC NAMEB or NAMEE for a valid EIN. If IDRS is not available, SSPND 351.
    If unable to locate the EIN, SSPND 320 for referral to Entity Control.
    The EIN and check digit are both legible but do not match, Research for a valid EIN.
    If another EIN is found for the entity on the return or through research, Change Field 01TIN to the correct EIN

  3. Form 5558 and Form 7004 for MFT 78 (Form 706-GS(D)) - if the request is filed using a SSN instead of an EIN, use CC GTSEC01 and enter "0" (zero) in Field 01TNT.

3.12.212.4.3  (01-01-2007)
Error Code 004 - EIF/NAP Mismatch

  1. The next sections provide instructions for Error Code 004.

3.12.212.4.3.1  (01-01-2006)
Fields Displayed for Error Code 004

  1. Field Display Follows:

    AFD Field Name
    CL CLEAR CODE FIELD
    01NC NAME CONTROL/CHECK DIGIT
    >>>> NAME CONTROL UNDERPRINT
    01TIN TAXPAYER IDENTIFICATION NUMBER

3.12.212.4.3.2  (01-01-2008)
Invalid Conditions for Error Code 004

  1. The TIN was not present at Master File (NAP). An "XXXX" underprint indicates there is no account on the master file matching this TIN.

  2. The Entity Index Field (ElF) and the NAP were not accessed or were not operational. A blank underprint indicates that the NAP has not been accessed or was not operational.

3.12.212.4.3.3  (01-01-2009)
Correction Procedures for Error Code 004

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

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

  3. In most cases, Field 01TNT must be 2, indicating that the TIN is an EIN. Use CC GTSEC01 and enter "2" in Field 01TNT except in the two following situations:.

    1. Form 7004 - If the TIN on the document is formatted as a SSN (nnn-nn-nnnn), and the Form Code in the boxes on line 1 is 01 (706-GS(D)), Field 01TNT entry must be "0" (zero) to indicate the TIN is a SSN.

    2. Form 5558 - If the TIN on the document is a SSN, Field 01TNT entry must be "0" to indicate the TIN is a SSN.

  4. If the Name Control transcribed in Field 01NC and the Name Control on the document are the same, but differ from the underprint in Field 01NC research to determine the correct name control/TIN using command codes INOLE, NAMEE, NAMEB and ENMOD.

  5. Follow these research instructions:

    If research indicates Then
    A pending transaction (TC 000 or TC 013) on CC ENMOD or NAMEB, with a name control that agrees with the transcribed name control, Enter a "C" in the Clear Code Field.
    The Name Control on the document matches the Name Control at Master File with no name change, Enter "C" in the Clear Code Field.
    A different Name Control than what is in Field 01NC but is the same as shown on the document (Name Line or the Trade Name Line) Verify the Name Control via CC INOLE. If they agree, enter the INOLE Name Control in Field 01NC. If they disagree, research CC NAMEB or NAMEE for a different EIN.
    If a different EIN is found on an attachment, or on CC INOLE or BMFOL, Verify the EIN on CC INOLE for presence at Master File. Ensure that the entity information matches that which the taxpayer is using on the extension. If these conditions are met, overlay Field 01TIN with the new EIN found on Master File.

  6. If, after researching, it is determined that the Name Control on Master File is not correct and the entity on Master File needs to be corrected, SSPND 320 to Entity Control for additional research; attach Form 4227, notate why the extension is being suspended; and attach any available research.

  7. When there is no account present or pending, SSPND 320 to Entity Control; and attach Form 4227 and notate "no account" .

  8. When IDRS is not available, SSPND 351 or 355.

3.12.212.4.4  (01-01-2008)
Error Code 005 - Missing Received Date Form 5558 and Form 7004

  1. Error Code 005 check is performed on Form 5558 and Form 7004.

  2. The following represents the instruction for the Error Code 005.

3.12.212.4.4.1  (01-01-2008)
Screen Display for Error Code 005

  1. Screen Display follows:

    AFD Field Name
    01TXP Tax Period
    01RCD Received Date

3.12.212.4.4.2  (01-01-2008)
Invalid Condition for Error Code 005

  1. Invalid condition occurs when the processing date is later than the Tax Period Ending by more than six months and the Received Date is not present in Field 01RCD.

3.12.212.4.4.3  (01-01-2008)
Correction Procedures for Error Code 005

  1. Compare the information in Field 01TXP and Field 01RCD with the Tax Period and the Received Date on the extension. If the displayed information doesn't match the document, overlay the screen with the correct information.

  2. If the Tax Period is truly six months prior to the processing date review the Received Date:

    If Then
    The date stamp is missing, illegible or later than the processing date, Determine the date as shown in IRM 3.12.212.1.10. Enter the correct Received Date in Field 01RCD.
    Multiple received dates are on the document, Use the earliest date and circle out the others.

3.12.212.4.5  (01-01-2008)
Error Code 006 - Remittance With No Received Date Form 5558 and Form 7004

  1. Error Code 006 check is performed on Form 5558 and Form 7004.

  2. The next section provides instructions for the Error Code 006.

3.12.212.4.5.1  (01-01-2008)
Screen Display for Error Code 006

  1. Screen Display follows:

    AFD Field Name
    RMIT Remittance
    01RCD Received Date

3.12.212.4.5.2  (01-01-2003)
Invalid Condition for Error Code 006

  1. An invalid condition occurs when remittance is present and the Received Date is not present.

3.12.212.4.5.3  (01-01-2004)
Correction Procedures for Error Code 006

  1. If there is remittance on the form the Received Date must be present. Compare the displayed fields with the information on the extension. If any of the information is incorrect, overlay the screen with the correct information.

  2. If the Received Date is missing, illegible or later than the processing date, determine the date as shown in IRM 3.12.212.1.10.

  3. If multiple received dates are on the document, use the earliest date and circle out the others.

3.12.212.4.6  (01-01-2007)
Error Code 007 - Early Filed Extension Form 7004 Only

  1. Error Code 007 check is performed on Form 7004 only.

  2. The next sections provide instruction for the Error Code 007.

3.12.212.4.6.1  (01-01-2008)
Screen Display for Error Code 007

  1. Screen Display follows:

    AFD Field Name
    01TXP Tax Period
    01RCD Received Date

3.12.212.4.6.2  (01-01-2004)
Invalid Condition for Error Code 007

  1. An invalid condition occurs when the year and month of the Received Date is earlier than the year and month of the Tax Period.

3.12.212.4.6.3  (01-01-2008)
Correction Procedures for Error Code 007

  1. Compare the displayed fields with the information on the extension. If the displayed fields do not match the extension, overlay the screen with the correct information.

  2. If the displayed fields match what is on the extension, see IRM 3.12.212.1.10 for instructions for determining the correct Received Date.

  3. If the extension was received timely SSPND 480 as early filed.

3.12.212.4.7  (01-01-2007)
Error Code 026 - FYM Mismatch Form 7004 and Form 8868

  1. Error Code 026 check is performed on Form 7004 and Form 8868.

  2. The following section provides instructions for Error Code 026. See Exhibit 3.12.212-20 and Exhibit 3.12.212-21 for Error Code 026 flowcharts.

3.12.212.4.7.1  (01-01-2008)
Screen Display for Error Code 026

  1. Screen Display follows:

    AFD Field Name
    CL Clear Code
    01TIN Taxpayer Identification Number
    01TXP Tax Period
    >>>> Tax Period Underprint
    01MFT MFT Code
    01CCC Computer Condition Code

3.12.212.4.7.2  (01-01-2006)
Invalid Condition for Error Code 026

  1. The Tax Period underprints because the month of the Tax Period does not agree with the current FYM (Fiscal Year Month) or prior FYM on the Entity Index File or NAP, and CCC "W" is not present .

3.12.212.4.7.3  (01-01-2009)
Correction Procedures for Error Code 026

  1. Before taking other research steps, drop the cursor to the bottom of the screen and transmit. If Error Code 026 reappears, continue with the following correction procedures.

  2. If you determine that Field 01TXP should be changed during correction of Error Code 026, before making any correction to Field 01TXP, you must review the received date and postmark date to determine timeliness of the extension based on the corrected tax period. See IRM 3.12.212.1.10.

    1. Form 7004 - if the extension is timely based on the corrected tax period, delete the "L" in Field 01CCC if present.

    2. Form 7004 - if the extension is late filed based on the corrected tax period, enter "L" in Field 01CCC and initiate correspondence to notify the taxpayer that the extension is denied due to late filing. See IRM 3.12.212.2.7.

      Note:

      If L is already present in Field 01CCC, no action is necessary.

    3. Form 8868 - if the extension is timely based on the corrected tax period, and the Notice Code edited is other than "1" or "3" , GTSEC01 and change Field 01NOT to "1" (first extension) or "3" (second extension) and make the same change on the document.

    4. Form 8868 - if the extension is timely filed based on the corrected tax period, and Notice Code "2" or "6" is edited, GTSEC01 and change Field 01NOT to Notice Code "1" (for first extension) or "3" (for second extension) and make the same change on the document

      Exception:

      If 8868 Part II is not signed or has no acceptable reason, see IRM 3.12.212.3.13.2 for correct Notice Code to use.

  3. Compare the information in the displayed fields with the extension to ensure that the Tax Period was edited and transcribed correctly. See IRM 3.12.212.3.7.2.

    1. The Tax Period should be edited in YYMM format and should represent the end of the taxable year.

    2. Code and Edit (C&E) will not edit the Tax Period on a current calendar year extension (i.e. 0812).

  4. If the Tax Period was not transcribed or coded correctly, change the document and/or Field 01TXP.

  5. Some entities file 52–53 week returns. Their tax year ends on the same day of the week each year (i.e. the last Friday in December). Tax periods reported under the 52-53 week rule may end not more than 6 days before, and not more than 3 days after, the end of a month. When determining the Tax Period for these accounts, use the numeric designation of the month in which the last day is closest to the actual ending date:.

    1. If the tax year ends up to 3 days after the end of the month, use the previous month in the Tax Period.

      Example:

      If the end of the tax year is May 2, 2009, the Tax Period should be 200904.

    2. If the tax year ends up to 6 days before the end of the month, use that month in the tax period.

      Example:

      If the end of the tax year is April 26, 2009, the Tax Period should be 200904.

  6. Form 7004 filed for Form 706-GS(D), Form 706-GS(T), or Form 1042, the month of the tax period must be 12.

    1. Change the Tax Period month to 12 in Field 01TXP.

    2. If Error Code 026 repeats after correction, enter W in Field 01CCC to bypass the check.

  7. Form 8868 for MFT 37, the month of the tax period must be 12. Change the Tax Period month to 12.

3.12.212.4.7.3.1  (01-01-2008)
Compare TIN

  1. Compare the entry in Field 01TIN with the TIN on the document. If the TIN does not match, change Field 01TIN to agree with the document and transmit.

  2. Whenever Field 01TIN is changed, EC 026 will revalidate using the new TIN.

3.12.212.4.7.3.2  (01-01-2009)
Short Period Form 7004

  1. If Line 5a (2007 line 4a) indicates a period less than one year, check line 5b (2007 line 4b) for an indication the extension is being filed for a short period because an Initial, Final, or Change in accounting period return will be filed.

    1. If any of these boxes are checked, enter "W" in Field 01CCC.

    2. Only one CCC can be entered for each document. If CCC "L" is already present, do not enter CCC "W" . Instead, change the entry in Field 01TXP to match the underprinted month in the current year (i.e. If Field 01TXP is 200812 and underprint is 06, change Field 01TXP to 200906.) If this makes the extension timely filed for the new Tax Period, delete the "L" in Field 01CCC.

  2. Check line 5b (2007 line 4b) and line 3 (2007 line 5) on Form 7004 for an indication that a consolidated return will be filed. If either box is checked, or there is a notation on the extension form or an attachment that a consolidated return will be filed, enter a "W" in Field 01CCC.

  3. If none of the above boxes are checked look for any of the following taxpayer notations/indications. If found, enter "W" in Field 01CCC.

    • Treasury Regulation 1.1502–76, or IRC 444, 7519, or 280H.

    • Revenue Procedures 76–10, 85–58, 2000–11, 2002-37, or 2002-38.

    • Omnibus Budget Reconciliation Act of 1987, or a Notation "Filed under Section 806 of the Tax Reform Act of 1986" .

    • An approved Form 1128 or 8716 is attached.

    • IRC 708(b)(1)(B).

    • Form 1065 (Common Trust Fund)

    • Subchapter S election or termination.

    Note:

    If CCC "L" is already present, do not enter CCC "W" . Instead, change the entry in Field 01TXP to match the underprinted month in the current year (i.e. If Field 01TXP is 200812 and underprint is 06, change Field 01TXP to 200906.) If this makes the extension timely filed for the new Tax Period, delete the "L" in Field 01CCC.

  4. If still unable to resolve, follow instructions in IRM 3.12.212.4.7.3.4.

3.12.212.4.7.3.3  (01-01-2009)
Short Period Form 8868

  1. If Part I Line 1 or Part II Line 5 indicates a period less than one year, check Line 2 (Part I) or Line 6 (Part II) for an indication the extension is being filed for a short period because an Initial, Final, or Change in accounting period return will be filed.

  2. If any of those boxes are checked, enter "W" in 01CCC.

  3. If none of the boxes are checked, look for an attached acceptable explanation for the change (i.e. IRC Section or Rev. Proc. quoted). If found, enter "W" in 01CCC.

3.12.212.4.7.3.4  (01-01-2009)
Research CC INOLE–S

  1. Research using CC INOLES for the FYM of the MFT that matches the return being extended.

    1. If the FYM on INOLES matches the month of the tax period on the extension, enter a "C" in the Clear Code Field.

    2. If the FYM does not match the month of the tax period of the extension, follow instructions in IRM 3.12.212.4.7.3.4.1.

3.12.212.4.7.3.4.1  (01-01-2009)
FYM Does Not Match Tax Period of the Extension

  1. Research CC ENMOD to see if a transaction to change the FYM is pending. Look for any of the following pending transaction codes:

    • TC 016—change of Fiscal Year Ending

    • TC 052—reverses TC 053, TC 054 and TC 055

    • TC 053—an approved Form 1128 is on file

    • TC 054—an approved Form 1128 is on file to retain or change to a fiscal year under Revenue Procedure 87–32;

    • TC 055—an approved Form 8716 is on file to change, retain, or adopt a fiscal year under Section 444.

  2. If one of the above transactions is pending and will change the FYM to the month of the tax period on the extension when it posts, enter a "C" in the Clear Code Field.

  3. If no pending transaction is present, follow instructions in IRM 3.12.212.4.7.3.5.

3.12.212.4.7.3.5  (01-01-2009)
Research CC BMFOLI

  1. Research using CC BMFOLI for prior filing pattern.

  2. If research shows no returns (TC 150) posted to prior tax modules for the MFT of the extension being processed, assume this is an initial filing. Enter CCC "W" in Field 01CCC.

  3. Form 7004 - Review the posting pattern of returns (TC 150) posted to tax periods prior to the tax period on the extension.

    If And Then
    The returns posted are for various FYM,   Initiate correspondence to the taxpayer requesting clarification of the accounting period.

    Note:

    Don't correspond on disapproved extensions. Follow No Reply instructions.
    The returns posted are all for the same FYM, There is a posting for the current processing year, SSPND 351 to Rejects. Rejects will research for posted TC 460 for current processing year.
    If TC 460 posted to current processing year,   SSPND 480 as early filed extension.
    If no TC 460 posted for current processing year, Changing the FYM to current processing year will make the extension late filed,

    1. Enter L in 01CCC.

    2. Change 01TXP to current processing year and bring up the underprint month.

    3. Notify taxpayer that extension is disapproved.
    If no TC 460 posted, Changing the FYM to current processing year will make the extension timely filed, Change 01TXP to current processing year and bring up the underprint month.

  4. Form 8868 - Review the posting pattern of returns (TC 150) posted to tax periods prior to the tax period on the extension.

    If And Then
    The returns posted are for various FYM,   Initiate correspondence to the taxpayer requesting clarification of the accounting period.

    Note:

    Don't correspond on disapproved extensions. Follow No Reply instructions.
    The returns posted are all for the same FYM, There is a posting for the current processing year, SSPND 351 to Rejects. Rejects will research for posted TC 460 for current processing year.
    If TC 460 posted to current processing year,   SSPND 480 as early filed extension.
    If no TC 460 posted for current processing year, Changing the FYM to current processing year will make the extension late filed,

    1. GTSEC01 and change entry in Field 01NOT to 2 (1st ext) or 6 (2nd ext).

    2. Change 01TXP to current processing year and bring up the underprint month.
    If no TC 460 posted, Changing the FYM to current processing year will make the extension timely filed, Change FYM to current processing year and bring up the underprint month.

  5. If the extension was originally disapproved for late filing, and after following the correction procedures the extension is now found to be timely filed, take the following action:

    1. Form 7004 - delete CCC "L" from Field 01CCC.

    2. Form 8868 - use CC GTSEC01 and change the entry in Field 01NOT. See IRM 3.12.212.3.13.2 for the correct Notice Code.

3.12.212.4.7.3.5.1  (01-01-2009)
Reply or No Reply to Letter

  1. If the taxpayer's reply supplies the correct tax period and the month matches the tax period underprint, enter the correct tax period in Field 01TXP and on the document.

  2. If the taxpayer replies with an approved copy of Form 1128 or 8716, or with a date the accounting period change was approved, SSPND 320 and forward documents to Entity Control so that they may update the FYM on Master File.

  3. If the taxpayer quotes an IRC Section or Rev. Proc. to explain the change, enter CCC "W" in Field 01CCC.

  4. Form 7004 - If the taxpayer replies that corporation is changing to a subchapter S corporation, enter CCC "W" .

    Note:

    The permitted subchapter S corporation year is a calendar year, a tax year permitted under Section 444 (9/30, 10/31, or 11/30), or an ownership taxable year or natural business tax year (see Rev. Proc. 2002-38, 2002-1, C.B 1037).

  5. Form 7004 - Corporations may not change their tax year just prior to changing their status to a subchapter S corporation unless a Form 1128 is filed. If the taxpayer's reply indicates that this is the case, and there is no indication that a Form 1128 has been filed, process as no reply.

  6. Form 7004 - If the taxpayer indicates that the corporation will file a consolidated return with another corporation that has a different tax year, enter CCC "W" in Field 01CCC. Taxpayer may mention Reg. 1.1502-76. The due date of the extension is the due date of the parent return, based on the short tax period on the extension.

    Note:

    A corporation may not change its accounting period because it is coming out of consolidation with another corporation without prior approval. If there is no indication that a Form 1128 or 8716 has been filed, treat as no reply.

  7. If the taxpayer indicates that the extension is filed for a final return, enter CCC "W" in Field 01CCC.

  8. Form 7004 - no reply or reply is inconclusive:

    1. If BMFOLI shows a TC 460 posted for the current year, SSPND 480 and hold as early filed extension for the next year.

      Example:

      TC 460 posted to tax period 200809 and extension shows tax period 200812. FYM underprint is 09. SSPND 480 and hold as early filed extension for 200909.

    2. If BMFOLI does not show a TC 460 posted for the current year, change Field 01TXP and the document to agree with the Tax Period Underprint month in the current year.

      Example:

      Tax Period underprint is 12, extension shows tax period 200906. BMFOLI shows no extension posted for 200812. Received date is 03/12/2009. Change 01TXP to 200812.

    3. If the change in the tax period will make the extension late-filed, and CCC "L" is not already present in Field 01CCC, before making the correction to 01TXP, enter CCC "L" in Field 01CCC and on the document. Correspond to notify the taxpayer of the denial and the reason.

  9. Form 8868 - no reply or reply is inconclusive:

    1. If BMFOLI shows a TC 460 posted for the current year, SSPND 480 and hold as early filed extension for the next year.

      Example:

      TC 460 posted to tax period 200809 and extension shows tax period 200812. FYM underprint is 09. SSPND 480 and hold as early filed extension for 200909.

    2. If BMFOLI does not show a TC 460 posted for the current year, change Field 01TXP and the document to agree with the Tax Period Underprint month in the current year.

      Example:

      Tax Period underprint is 12, extension shows tax period 200906. BMFOLI shows no extension posted for 200812. Received date is 03/12/2009. Change 01TXP to 200812.

    3. If this change in the Tax Period makes the extension late-filed, enter Notice Code 2 (for first extension) or Notice Code 6 (for second extension) in Field 01NOT and on the document.

      Exception:

      If 2nd extension is not signed or has no acceptable reason, see IRM 3.12.212.3.13.2 for correct Notice Code.

3.12.212.4.8  (01-01-2007)
Error Code 605 - Late Filed With No Received Date Form 7004 Only

  1. Error Code 605 check is performed on Form 7004 only.

  2. The following section provides instruction for Error Code 605.

3.12.212.4.8.1  (01-01-2008)
Screen Display Error Code 605

  1. Screen Display follows:

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

3.12.212.4.8.2  (01-01-2003)
Invalid Condition Error Code 605

  1. Computer Condition Code "L" is present and the Received Date is not present.

3.12.212.4.8.3  (01-01-2009)
Correction Procedures Error Code 605

  1. Check the extension for coding and transcription errors.

  2. Determine if Computer Condition Code "L" should be present on the extension. CCC "L" should only be present on a disapproved Form 7004 extension.

    • All forms are disapproved if they are not filed timely. See IRM 3.12.212.1.10 for instructions.

    • Although the Tax Regulations require the taxpayer pay the balance due on Form 7004 to obtain an extension, it is often difficult to make a determination of whether the balance due was paid with the extension request. If there is no evidence to the contrary, assume the balance due was paid.

  3. If the extension was timely filed, but CCC "L" was entered erroneously, delete it from Field 01CCC.

  4. If the CCC "L" should be present, determine the Received Date as shown in IRM 3.12.212.1.10. Enter the date in Field 01RCD and on the document and transmit.

3.12.212.4.9  (01-01-2009)
Error Code 609 - Prior Year Extension

  1. The following section provides instruction for Error Code 609.

  2. Extensions for previous years may need to be processed for various reasons:

    • When the taxpayer has requested a reconsideration of a previously denied extension for a previous year and has supplied evidence that the extension should be approved.

    • When there was a delay in transshipping an extension request so it is processed long after it was originally filed.

    • When the taxpayer's original extension request was denied in error and the request must be reprocessed correctly in order to generate an abatement of the failure to file penalties on the taxpayer's account.

3.12.212.4.9.1  (01-01-2008)
Screen Display Error Code 609

  1. Screen Display follows:

    AFD Field Name
    CL Clear Code
    01TXP Tax Period
    01RCD Received Date

3.12.212.4.9.2  (01-01-2003)
Invalid Condition Error Code 609

  1. Tax Period is more than one year prior to the current processing date.

3.12.212.4.9.3  (01-01-2004)
Correction Procedures Error Code 609

  1. Refer to the form for coding and transcription errors, and correct accordingly.

  2. If the Tax Period is truly prior to the current date by more than one year, enter a "C" in the Clear Code Field.

3.12.212.4.10  (01-01-2007)
Error Code 612 - Early Filed Extension Form 8868 Only

  1. Error Code 612 check is performed on Form 8868 only.

  2. The following section provides instruction for Error Code 612.

3.12.212.4.10.1  (01-01-2008)
Screen Display Error Code 612

  1. Screen Display follows:

    AFD Field Name
    01MFT MFT Code
    01TXP Tax Period
    01RCD Received Date

3.12.212.4.10.2  (01-01-2008)
Invalid Condition Error Code 612

  1. 01MFT is 34, 44, 50, or 67, the year and month of Received Date in Field 01RCD cannot be earlier than the year and month of the Tax Period in Field 01TXP (the extension was filed before the end of the tax period).

3.12.212.4.10.3  (01-01-2008)
Correction Procedures Error Code 612

  1. Refer to the form for coding and transcription errors, and correct accordingly.

  2. If the entries in Field 01MFT and Field 01TXP are correct as filed, SSPND 480 as early filed.

3.12.212.4.11  (01-01-2007)
Error Code 613 - Early Filed Extension MFT 36 and 37 Form 8868 Only

  1. Error Code 613 check is performed on Form 8868 only.

  2. The following section provides instruction for Error Code 613.

3.12.212.4.11.1  (01-01-2008)
Screen Display Error Code 613

  1. Screen Display follows:

    AFD Field Name
    01MFT MFT Code
    01TXP Tax Period
    01RCD Received Date

3.12.212.4.11.2  (01-01-2008)
Invalid Condition Error Code 613

  1. 01MFT is 36 or 37, and Field 01TXP has an entry that is more than one year later than process date.

3.12.212.4.11.3  (01-01-2008)
Correction Procedures Error Code 613

  1. Refer to the form for coding and transcription errors, and correct accordingly.

  2. If the Tax Period in Field 01TXP matches the document, SSPND 480 as early filed.

3.12.212.4.12  (01-01-2007)
Error Code 615 - MFT 37 FYM Form 8868 Only

  1. Error Code 615 check is performed on Form 8868 only.

  2. The following section provides instruction for Error Code 615.

3.12.212.4.12.1  (01-01-2008)
Screen Display Error Code 615

  1. Screen Display follows:

    AFD Field Name
    01MFT MFT Code
    01TXP Tax Period

3.12.212.4.12.2  (01-01-2008)
Invalid Condition Error Code 615

  1. 01MFT is 37, and month of Field 01TXP is not 12.

3.12.212.4.12.3  (01-01-2008)
Correction Procedures Error Code 615

  1. Refer to the form for coding and transcription errors, and correct accordingly.

  2. If the MFT is correct in Field 01MFT, change the entry in Field 01TXP so the month is 12.

3.12.212.4.13  (01-01-2007)
Error Code 617 - Return Code/EO Group Code

  1. The following section provides instruction for Error Code 617.

3.12.212.4.13.1  (01-01-2008)
Screen Display Error Code 617

  1. Screen Display follows:

    AFD Field Name
    01MFT MFT Code
    01RGC Return Code/EO Group Code


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