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

3.12.212.4  (01-01-2015)
Error Codes for Form 7004

  1. This sub-chapter contains instructions for resolving specific error codes related to Form 7004.

3.12.212.4.1  (01-01-2015)
Error Code 002 Form 7004 - Name Control Mismatch

  1. The screen display for Error Code 002:

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

3.12.212.4.1.1  (01-01-2015)
Error Code 002 Invalid Condition

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

3.12.212.4.1.2  (01-01-2015)
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 CCs 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.

    5. If no EIN is found, SSPND 320 to route to Entity Control. Attach Form 4227, notating why the return is being suspended.

    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.
    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).
    IDRS research 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 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  (01-01-2015)
Error Code 003 Form 7004 - Invalid Check Digit

  1. Screen Display for Error Code 003:

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

3.12.212.4.2.1  (01-01-2015)
Invalid Condition for Error Code 003

  1. The Check Digit is present but is not valid for the TIN.

  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.

3.12.212.4.2.2  (01-01-2015)
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 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  (01-01-2015)
Error Code 004 Form 7004 - EIF/NAP Mismatch

  1. Screen display for Error Code 004:

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

3.12.212.4.3.1  (01-01-2015)
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 EIF 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.

3.12.212.4.3.2  (01-01-2015)
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.

    Exception:

    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.

  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.

  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  (01-01-2015)
Error Code 005 Form 7004 - Missing Received Date Form 7004

  1. Screen Display for Error Code 005:

    AFD Field Name
    01TXP Tax Period
    01RCD Received Date

3.12.212.4.4.1  (01-01-2015)
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.

3.12.212.4.4.2  (01-01-2015)
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 3.12.212.1.11. 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  (01-01-2015)
Error Code 006 Form 7004 - Remittance With No Received Date Form 7004

  1. Screen Display for Error Code 006:

    AFD Field Name
    RMIT> Remittance
    01RCD Received Date

3.12.212.4.5.1  (01-01-2015)
Invalid Condition for Error Code 006

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

3.12.212.4.5.2  (01-01-2015)
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 3.12.212.1.11.

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

3.12.212.4.6  (01-01-2015)
Error Code 007 Form 7004 - Early Filed Extension

  1. Screen Display for Error Code 007:

    AFD Field Name
    01TXP Tax Period
    01RCD Received Date

3.12.212.4.6.1  (01-01-2015)
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.

3.12.212.4.6.2  (01-01-2015)
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 3.12.212.1.11 for instructions for determining the correct Received Date.

  3. If the extension request appears to be for a future period, follow correction instructions for Field 01TXP in IRM 3.12.212.3.6.2.

3.12.212.4.7  (01-01-2015)
Error Code 026 Form 7004 - FYM Mismatch

  1. Screen Display for Error Code 026:

    AFD Field Name
    CL Clear Code
    01TIN Taxpayer Identification Number
    01TXP Tax Period
    >>>> Tax Period Underprint
    01MFT MFT Code
    01CCC Computer Condition Code
  2. The following section provides instructions for Error Code 026. See Exhibit 3.12.212-10 for Error Code 026 flowcharts.

3.12.212.4.7.1  (01-01-2015)
Invalid Condition for Error Code 026

  1. The Tax Period underprints because the month of the transcribed 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 .

3.12.212.4.7.2  (01-01-2015)
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 3.12.212.1.11

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

    2. 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. Compare the information in the displayed fields with the extension to ensure that the Tax Period was edited and transcribed correctly. See IRM 3.12.212.3.6.2

    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. 1212).

  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 June 1, 2013 (the first Friday in June), the Tax Period should be 1305.

    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 June 29, 2013 (the last Friday in June), the Tax Period should be 1306.

  6. Form 7004 MFT 78, 77 and 12 - if the extension is filed for Form 706-GS(D), Form 706-GS(T), or Form 1042, the month of the tax period will always be 12.

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

    2. If Error Code 026 repeats after changing the month to 12, enter W in Field 01CCC to bypass the check.

  7. The phrase "current year" is used throughout the correction instructions. In this IRM, current year is defined as beginning with the tax period whose due date is no more than two months prior to the received date of the extension request and ending 12 months later. The table has some examples:

    Rec'd Date of extension request Due Date (no more than 2 months prior to rec'd dt) Current Year Form 1120 extension Current Year Form 1041/Form 1065 extension
    2/15/14 12/15/13 201309-201408 201308-201407
    3/27/14 2/15/14 201311-201410 201310-201409
    4/30/14 3/15/14 201312–201411 201311–201410
    6/20/14 5/15/14 201302-201401 201401-201412

3.12.212.4.7.2.1  (01-01-2015)
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.

3.12.212.4.7.2.2  (01-01-2015)
Short Period Form 7004

  1. Check line 5b 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 underprint month in the current year (i.e. If Field 01TXP is 201212 and underprint is 06, change Field 01TXP to 201306.) If this makes the extension timely filed for the new Tax Period, delete the "L" in Field 01CCC.

  2. Check line 5b and line 3 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 underprint month in the current year (i.e. If Field 01TXP is 201212 and underprint is 06, change Field 01TXP to 201306.) 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 3.12.212.4.7.2.3.

3.12.212.4.7.2.3  (01-01-2015)
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 3.12.212.4.7.2.3.1

3.12.212.4.7.2.3.1  (01-01-2015)
FYM Does Not Match Tax Period of the Extension

  1. Research CC ENMOD to see if a transaction to change the FYM is posted or pending (PN). Look for any of the following 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

    • TC 057 - reverses TC 054 and TC 055

    • TC 058 - rejected Form 8716

    • TC 059 - rejected Form 1128

  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, or is already posted, enter a "C" in the Clear Code Field.

  3. If no transaction is present, follow instructions in IRM 3.12.212.4.7.2.4.

3.12.212.4.7.2.4  (01-01-2015)
Research CC BMFOLI

  1. Research using CC BMFOLI for prior filing pattern for the taxpayer's tax returns (TC 150).

    Note:

    Unless you are working on an extension for a prior year that was originally processed incorrectly (such as when the extension is denied and taxpayer has shown proof of timely filing or a denied extension that should have been covered under a disaster declaration), you should assume that the extension request is for the tax period of the return that would be due based on the date the extension was received.

  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. Review the FYM of returns (TC 150) that have posted to tax periods prior to the tax period on the extension:

    If And Then
    The returns posted are all for the same FYM that matches the FYM on the extension.   Enter W in Field 01CCC.

    Exception:

    If L is already present in 01CCC, bring up the underprint month.

    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 that is different from the FYM on the extension, There is a TC 150 posted for the current year, SSPND 351 to Rejects. Rejects will research for posted an extension transaction (TC 460) for current year.
    1. If TC 460 posted to current year, SSPND 480 as early filed extension.

    2. If no TC 460 is posted, change FYM to current year and bring up the underprint month. If this makes the extension late filed, enter L in Field 01CCC and notify taxpayer.

    The returns posted are all for the same FYM that is different from the FYM on the extension, There is no TC 150 posted for the current year, Change 01TXP to current year and bring up the underprint month. If this makes the extension late filed, enter L in Field 01CCC and notify taxpayer.

    Reminder:

    There is no filing requirement for an extension, so there may or may not be an extension transaction (TC 460) for every tax year. If the taxpayer is able to file the tax return on time, there is no need for the extension of time to file.

  4. If the extension was originally disapproved for late filing, and after following the correction procedures the extension is now found to be timely filed, delete CCC "L" from Field 01CCC.

3.12.212.4.7.2.4.1  (01-01-2015)
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. 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. 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. 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. If no reply or reply is inconclusive:

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

      Example:

      BMFOLT shows a TC 460 posted to tax period 201309 and the extension you're processing shows tax period 201312. FYM underprint is 09. SSPND 480 and hold as early filed extension for 201409.

    2. If BMFOLT 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, the extension you're processing shows tax period 201406. BMFOLT shows no TC 460 posted for 201312. Received date is 03/12/2014. Change 01TXP to 201312.

    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.

      Reminder:

      Send non-suspense letter to notify the taxpayer of the denial and the reason.

3.12.212.4.8  (01-01-2015)
Error Code 605 Form 7004- Late Filed With No Received Date

  1. Screen Display for Error Code 605:

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

3.12.212.4.8.1  (01-01-2015)
Invalid Condition Error Code 605

  1. CCC "L" (late filed Form 7004) is present and the Received Date is not present.

3.12.212.4.8.2  (01-01-2015)
Correction Procedures Error Code 605

  1. Check the extension for coding and transcription errors.

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

    • Forms 7004 are disapproved if they are not filed timely. See IRM 3.12.212.1.11 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 3.12.212.1.11. Enter the date in Field 01RCD and on the document and transmit.

3.12.212.4.9  (01-01-2015)
Error Code 609 Form 7004 - Prior Year Extension

  1. Although a prior year extension request would normally be disapproved because it's not received by the due date, extensions for previous years may need to be processed as timely filed for various reasons:

    • When the taxpayer has requested a reconsideration of a previously denied extension for a prior year and has supplied evidence that the extension was filed timely and 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 penalty on the taxpayer's account.

  2. Screen Display for Error Code 609:

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

3.12.212.4.9.1  (01-01-2015)
Invalid Condition Error Code 609

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

3.12.212.4.9.2  (01-01-2015)
Correction Procedures Error Code 609

  1. Review the form for coding and transcription errors, and correct the screen entries accordingly.

    1. The Tax Period in 01TXP should match the taxpayer's entry on line 5a.

    2. If it appears that the taxpayer has entered the wrong year in error and all other information (received date, postmark date, tax year begin date) indicates that the extension is for the current tax year, and there is no indication that this is truly a prior year extension, change the year of the Tax Period to the current year.

      Example:

      On line 5a the taxpayer entered a tax year beginning June 1, 2013 and ending May 31, 2013. Extension request received date is September 12, 2014. Tax Period appears to be 201305, but should be 201405.

  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  (01-01-2015)
Error Code 615 Form 7004 - FYM vs MFT

  1. Screen Display for Error Code 615:

    AFD Field Name
    01MFT MFT Code
    01RTC Return Code
    01TXP Tax Period

3.12.212.4.10.1  (01-01-2015)
Invalid Condition Error Code 615

  1. If MFT is 12, 77 or 78, the Month of the Tax Period in 01TXP must be 12.

3.12.212.4.10.2  (01-01-2015)
Correction Procedures Error Code 615

  1. Review the document for coding and transcription errors, and correct accordingly.

  2. Ensure that the correct MFT has been edited on the document and is present in Field 01MFT. See IRM 3.12.212.3.7.2 for Field 01MFT corrections.

  3. If the correct MFT is 12, 77 or 78, change the month in 01TXP to 12.

    Example:

    If the MFT is 12 and 01TXP is 201309, enter 201312 in 01TXP.

3.12.212.4.11  (01-01-2015)
Error Code 617 Form 7004- Return Code vs MFT

  1. Screen Display for Error Code 617:

    AFD Field Name
    01MFT MFT Code
    01RTC Return Code

3.12.212.4.11.1  (01-01-2015)
Invalid Condition Error Code 617

  1. If there is a Return Code in Field 01RTC, Field 01MFT must be 02.

  2. Return Code may only be present on extensions for Form 1120-F.

3.12.212.4.11.2  (01-01-2015)
Correction Procedures Error Code 617

  1. Review the document for coding and transcription errors, and correct accordingly.

  2. Ensure that the correct MFT has been edited on the document and is present in Field 01MFT. See IRM 3.12.212.3.7.2 for Field 01MFT corrections.

  3. If the extension is not for Form 1120-F, or Form 1041 (bankruptcy estate only), delete the entry in Field 01RTC.

    Note:

    On line 1a or 1b, extensions for Form 1120-F will show Form Code 15 and for Form 1041 (bankruptcy estate only) will show Form Code 03.

3.12.212.4.12  (01-01-2015)
Error Code 999 Form 7004 - End of Year Format

  1. Screen Display for Error Code 999:

    AFD Field Name
    01TXP Tax Period

3.12.212.4.12.1  (01-01-2015)
Invalid Condition Error Code 999 - End of Year Format

  1. Error Code 999 will be generated for all extensions on ERS that are in error status at the end of the processing year.

3.12.212.4.12.2  (01-01-2015)
Correction Procedures Error Code 999 - End of Year Format

  1. The only correction procedure required for this Error Code is for the tax examiner to transmit.

3.12.212.5  (01-01-2015)
ERS Processing for Doc Code 77 Form 3177, Form 5466-B and Form 8892

  1. All of the following IMF and BMF Doc Code 77 records are processed through ERS.

  2. The documents covered under this section are as follows:

    • Form 5466-B - Multiple Record of Disclosure. Program 1550X (BMF) and 4550X (IMF)

    • Form 8892 - Application for Automatic Extension of Time To File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax. Program 1550X

    • Form 3177 - Notice of Action for Entry on Master File (TC 460 only). Program 1550X.

3.12.212.5.1  (01-01-2015)
Section 01

  1. Listed below are the contents of Section 01. See Exhibit 3.12.212-4, Exhibit 3.12.212-5, and Exhibit 3.12.212-6 for the locations of the AFD information.

    AFD Length Title Location
    01NC 4 Name Control
    • 5466-B - Name Control column

    • 8892 - Part I Last name block.

    • 3177 - Taxpayer name block

    >>>> 4 Name Control Underprint  
    01TIN 9 TIN
    • 5466-B - SSN/EIN column.

    • 8892 - Part I block 2 Social security number.

    • 3177 - EIN or SSN block.

    01MFT 2 MFT Code
    • 5466-B - always 00.

    • 8892 - always 51.

    • 3177 - MFT Code column

    01RPT 3 Report-Plan Number Form 3177 only - EP/TEB Plan/Report line.
    01TXP 6 Tax Period
    • 5466-B - Tax Period column or 000000.

    • 8892 - always YYYY12.

    • 3177 - Taxable Period column

    01TC 3 Transaction Code
    • 5466-B - always 120.

    • 8892 - always 460

    • 3177 - circled in TRC column

    01TDT 8 Transaction Date (Received Date)
    • 5466-B - Disclosure Date column.

    • 8892 - stamped or edited on the face of the document

    • 3177 - Date (mmddyyyy) block

    01ED 8 Extended Due Date
    • 8892 - always YYYY1015 unless edited on city/state/zip line.

    • 3177 - blank line to the right of TRC 460

    01RGC 1 Group Code 3177 only - EP/TEB Plan/Report line.
    01DC 6 Disclosure Codes Form 5466-B only.
    01ADP 3 ADP Source Code Form 5466-B only.
    01LY 4 Lobby Year Code Always blank
    01PRE 1 BMF TIN Prefix 8892/5466-B (BMF) - edited at the end of the TIN to indicate a SSN.

3.12.212.5.1.1  (01-01-2015)
Name Control - 01NC

  1. Validity Check Follows:

    • This field must contain one to four characters, (alpha, numeric hyphen, ampersand) and may contain one to three blanks.

    • The first position must be alpha or numeric.

      Exception:

      Form 8892 - if the TIN is an SSN, the first position must be alphabetic.

    • The remaining positions may be alpha, numeric, hyphen, ampersand or blank. No character may follow a blank.

  2. Correction Procedures Form 8892:

    1. If the name control is invalid or blank, check for transcription errors and enter the correct data in Field 01NC.

    2. If the name control cannot be determined, research using IDRS command codes INOLE, NAMEE, NAMEB and ENMOD. If correct name control is found, enter it in Field 01NC.

    3. After reviewing the research, if you still cannot determine the name control, SSPND 320 to Entity Control.

    4. If IDRS is not available, SSPND 351.

  3. Correction Procedures Form 5466-B - enter four "X" 's (XXXX) in Field 01NC.

  4. Correction Procedure Form 3177 - Action Code 640, prepare Form 4227 and route to the originator of the form requesting a valid name control.

3.12.212.5.1.2  (01-01-2015)
TIN - 01TIN

  1. Validity Checks:

    1. If the TIN is an EIN, this field must contain nine numerics and cannot begin with 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, or 89. Field 01TIN cannot be all zeroes or nines.

    2. If the TIN is an SSN, this field must be all numeric, and cannot be all zeroes or all nines.

  2. Correction Procedures Form 8892:

    1. Check for transcription errors and make any necessary corrections.

    2. Research for the correct TIN. If found, enter in Field 01TIN and on the document.

    3. If a valid SSN is not found for a Form 8892, correspond for the taxpayer's SSN.

  3. Correction Procedures Form 5466-B and Form 3177 - Action Code 640, prepare Form 4227 and route to the originator requesting a valid TIN.

3.12.212.5.1.3  (01-01-2015)
MFT Code - 01MFT

  1. Validity Checks:

    • Form 5466-B - 01MFT must be 00.

    • Form 8892 - 01MFT must be 51.

    • Form 3177 - 01MFT must be a valid MFT.

  2. Correction Procedures :

    1. Check for transcription errors and make any necessary corrections.

    2. If Form is 5466-B, enter "00" in 01MFT.

    3. If Form is 8892, enter "51" in 01MFT.

    4. Form 3177 - Action Code 640, prepare Form 4227 and route to the originator requesting a valid MFT.

3.12.212.5.1.4  (01-01-2015)
Report-Plan Number - 01RPT

  1. Present on Form 3177 only.

  2. Validity Checks:

    1. May be present with MFT 76, TC 460 only.

    2. Must be numeric 000-999.

  3. Correction Procedures:

    1. If Field 01MFT is other than 76, blank Field 01RPT.

    2. If Field 01MFT is 76, void DLN with Action Code 640, prepare Form 4227 and route to the originator requesting a valid plan number.

3.12.212.5.1.5  (01-01-2015)
Tax Period - 01TXP

  1. Validity Checks:

    • May be "000000" or a valid date.

    • Valid date format is YYYYMM.

    • If other than "000000" , must be greater than "196112" (BMF) or "196212" (IMF) and earlier than the month and year of the current date.

  2. Correction Procedures:

    1. Check for transcription errors and make any necessary corrections.

    2. Form 5466-B - if no valid Tax Period is present, enter "000000" in 01TXP.

    3. Form 8892 and Form 3177 - enter "201212" in 01TXP.

    Note:

    Form 8892 - if the correction doesn't resolve the error on 01TXP, GTSEC 01 and change Field 01MFT to 51.

3.12.212.5.1.6  (01-01-2015)
Transaction Code - 01TC

  1. Validity Checks - valid transaction codes are 120 and 460.

  2. Correction Procedures for Form 5466-B - enter 120 in Field 01TC.

3.12.212.5.1.7  (01-01-2015)
Transaction Date - 01TDT

  1. The Transaction Date or Received Date is the date the IRS received the document or, in the case of an internally prepared document, it is the date the document was prepared by the originator.

  2. Validity Checks:

    • If present, must be in valid date format, YYYYMMDD.

    • Must be a valid day (cannot be more than the number of days in that month), month (01-12) and year.

    • Cannot be later than the current date.

    • Must be present if Field 01TC is 120.

  3. Correction Procedures:

    1. Check for transcription errors and make any necessary corrections.

    2. TC 120 (Form 5466-B) - if no Disclosure Date is present, enter a date that is one day earlier than the current date in Field 01TDT.


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