Accessibility Skip to Top Navigation Skip to Main Content Home  |  Change Text Size  |  Contact IRS  |  About IRS  |  Site Map  |  Español  |  Help  

Part 3. Submission Processing

Chapter 12. Error Resolution

Section 212. Applications for Extension of Time to File Tax Returns (Cont. 2)

3.12.212  Applications for Extension of Time to File Tax Returns (Cont. 2)

3.12.212.5 
ERS Processing for Doc Code 77 Form 3177, Form 5466-B and Form 8892

3.12.212.5.1 
Section 01

3.12.212.5.1.7  (01-01-2011)
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.

3.12.212.5.1.8  (01-01-2012)
Extended Due Date - 01ED

  1. This date is the date the extension of time to file a return expires. It is valid only with TC 460.

  2. If the extension request is denied because it was filed late, the extended due date will be the original due date.

  3. If the extension request is approved, the extended due date will be the original return due date (04/15/2012) plus 6 months.

  4. 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.

  5. Correction Procedures:

    1. If Field 01TC is not 460, delete any entry in Field 01ED.

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

    3. If Form 8892 was timely filed, enter "20121015" in Field 01ED. See IRM 3.11.212, Applications for Extension of Time to File Tax Returns, for timeliness determination.

    4. If Form 8892 was filed late, enter "20120415" in Field 01ED.

3.12.212.5.1.9  (01-01-2009)
Group Code - 01RGC

  1. This field may be present on Form 3177 only.

  2. Validity Checks:

    • Only valid if Field 01TC is 460.

    • Only valid if Field 01MFT is 67.

    • Only valid entry is 7, 8, blank.

  3. Correction Procedures - if Field 01TC is not 460 and Field 01MFT is not 67, delete the entry in Field 01RGC.

3.12.212.5.1.10  (01-01-2009)
Disclosure Codes - 01DC

  1. Disclosure Code is a combination of the entries in three columns of Form 5466-B, Nature of Disclosure Code, Agency Code, and Purpose Code.

  2. Validity Checks:

    • Must be present for Form 5466-B.

    • Must be all numeric.

  3. Correction Procedures:

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

    2. If there are no codes present on Form 5466-B, Action Code 640, prepare Form 4227 and route to the originator requesting the Nature of Disclosure Code, Agency Code, and Purpose Code.

3.12.212.5.1.11  (01-01-2009)
ADP Source Code - 01ADP

  1. ADP Source Code is entered in the ADP Source Code column on Form 5466-B.

  2. Validity Checks:

    • Must be present for Form 5466-B.

    • Must be all numeric.

  3. Correction Procedures:

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

    2. If there are no codes present on Form 5466-B, Action Code 640, prepare Form 4227 and route to the originator requesting the ADP Code.

3.12.212.5.1.12  (01-01-2010)
Lobby Year Code - 01LY

  1. This field should always be blank.

3.12.212.5.1.13  (01-01-2009)
TIN Prefix - 01PRE

  1. The TIN Prefix is edited at the end of the TIN by Code and Edit to indicate that a BMF record contains an SSN instead of an EIN.

  2. Validity Checks:

    • "0" and blank are valid.

    • "0" is valid for BMF MFT 51 and MFT 78 accounts.

    • "0" is valid for BMF Form 5466-B.

    • All others must be blank.

  3. Correction Procedures:

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

    2. If the document is not an extension for Form 709 (MFT 51) or for Form 706-GS(D) (MFT 78) or a BMF Form 5466-B using the taxpayer's SSN instead of an EIN, delete the "0" in Field 01PRE.

3.12.212.6  (01-01-2011)
Error Codes for Doc Code 77 Forms 3177, 5466-B and 8892

  1. This sub-chapter contains instructions for resolving specific error codes related to Forms 3177, 5466-B and 8892.

3.12.212.6.1  (01-01-2011)
Error Code 002 Doc Code 77 - Name Control Mismatch

  1. The following sections provide instructions for Error Code 002.

  2. The screen display for Error Code 002:

    AFD Field Name
    01NC Name Control
    >>>> Name Control Underprint
    01TIN TIN

3.12.212.6.1.1  (01-01-2011)
Error Code 002 Invalid Condition

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

  2. Error Code 002 applies to Forms 3177, 5466-B and 8892.

3.12.212.6.1.2  (01-01-2009)
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 there are no transcription errors, and the document is a Form 5466-B, enter four X's (XXXX) in Field 01NC.

  4. If there are no transcription errors, and the document is a Form 3177, use Action Code 640, prepare Form 4227 and route to the originator requesting a valid name control.

  5. All others, 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, re-verify the entries and refer to the remainder of the correction procedures.

    If research indicates: Then
    Name Control found during research agrees with Name Control on document (a name change has posted), Enter the INOLE Name Control Field 01NC.
    Research indicates a different TIN with same name and address Overlay Field 01TIN with the new TIN found on Master File.
    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.

    1. If they agree, enter the INOLE Name Control in Field 01NC.

    2. If they disagree, research CC NAMEB or NAMEE for a different EIN.
    The Name Control on Master File is not correct and the entity on Master File needs to be corrected (i.e., the taxpayer's name was spelled incorrectly when the account was established)

    1. SSPND 320 to route the return to Entity Control for additional research.

    2. Attach Form 4227, notating why the document is being suspended; and attach any available research.
    The taxpayer's account cannot be located

    1. SSPND 320 to route the return to Entity Control for additional research.

    2. Attach Form 4227, notating why the document is being suspended; and attach any available research.
    Research indicates that there are multiple EINs, SSPND 320 and route to Entity for further action.

3.12.212.6.2  (01-01-2011)
Error Code 004 Doc Code 77 - EIF/NAP Mismatch

  1. The following section provides instructions for Error Code 004.

  2. Screen display for Error Code 004:

    AFD Field Name
    CL Clear Code
    01NC Name Control
    >>>> Name Control Underprint
    01TIN TIN

3.12.212.6.2.1  (01-01-2011)
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, or

  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. Error Code 004 applies to Forms 3177, 5466-B and 8892.

3.12.212.6.2.2  (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. 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.

    1. If Error Code 004 reappears, an unpostable condition may still exist.

    2. Re-verify the entries and refer to the remainder of the correction procedures.

  4. If there are no transcription errors, and the document is a Form 5466-B or Form 3177, void the DLN with Action Code 640, prepare Form 4227 and route to the originator requesting a valid TIN.

  5. All others, if the TIN transcribed in Field 01TIN and the TIN on the document are the same, research using Command Codes INOLE, NAMEE or NAMEB to determine the correct TIN.

    Note:

    Form 8892 TIN will be an SSN on BMF with a "V" .

    If research indicates: Then
    The taxpayer's account cannot be located, SSPND 320 to route the return to Entity Control for additional research. Attach Form 4227, notating why the document is being suspended; and attach any available research.
    Form 8892 - taxpayer's SSN has not been established on BMF, SSPND 320 and route to Entity to request they establish the SSN on the BMF.
    Research indicates that there are multiple EINs, SSPND 320 and route to Entity for further action.
    Research indicates a different TIN with same name and address Overlay Field 01TIN with the new TIN found on Master File.

3.12.212.6.3  (01-01-2011)
Error Code 103 Doc Code 77 - Invalid MFT

  1. The following section provides instructions for Error Code 103.

  2. Screen display for Error Code 103:

    AFD Field Name
    01MFT MFT Code
    01TXP Tax Period
    01TC Transaction Code

3.12.212.6.3.1  (01-01-2011)
Invalid Conditions for Error Code 103

  1. Transaction Code is 460 (Form 8892 or Form 3177) and Field 01MFT contains an invalid MFT Code.

  2. Error Code 103 applies to Form 8892 and Form 3177.

3.12.212.6.3.2  (01-01-2011)
Correction Procedures for Error Code 103

  1. If the document is a Form 8892, change Field 01MFT to "51" .

  2. If the document is a Form 3177, and there is no transcription error, void the DLN with Action Code 640 and route to the originator requesting a valid MFT.

3.12.212.6.4  (01-01-2011)
Error Code 105 Doc Code 77 - Invalid Tax Period

  1. The following section provides instructions for Error Code 105.

  2. Screen display for Error Code 105:

    AFD Field Name
    01MFT MFT Code
    01TXP Tax Period
    01TC Transaction Code

3.12.212.6.4.1  (01-01-2011)
Invalid Conditions for Error Code 105

  1. Forms 8892 and 3177 - Field 01TC is 460, Field 01MFT contains 12, 36, 37, 51, 77 or 78, and month of Tax Period in Field 01TXP is not 12.

3.12.212.6.4.2  (01-01-2012)
Correction Procedures for Error Code 105

  1. If the document is a Form 8892, change the entry in Field 01TXP to 201112.

    Exception:

    If this is a reconsideration of an extension request for a previous return year, enter the year of the extension with the month 12 (YYYY12).

  2. If the document is a Form 3177, review the document for transcription errors:

    1. If errors are found, make any corrections to Field 01MFT, Field 01TC and Field 01TXP.

    2. If there are no transcription errors, change the entry in Field 01TXP to the year on the document with the month 12 (YYYY12).

3.12.212.6.5  (01-01-2011)
Error Code 107 Doc Code 77 - Early Filed Extension

  1. The following section provides instructions for Error Code 107.

  2. Screen display for Error Code 107:

    AFD Field Name
    01MFT MFT Code
    01TXP Tax Period
    01TC Transaction Code

3.12.212.6.5.1  (01-01-2009)
Invalid Conditions for Error Code 107

  1. Transaction Code is 460, MFT is not 36 or 37, and Tax Period is later than the current month and year.

  2. Error Code 107 applies to Forms 8892 and 3177.

3.12.212.6.5.2  (01-01-2012)
Correction Procedures for Error Code 107

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

  2. If the document is a Form 8892, the tax period month must be 12. Change the entry in Field 01TXP to 201112.

    Note:

    There is no line on Form 8892 for the taxpayer to enter a tax year for the extension of time to file, so the form is always assumed to be for the current calendar tax year.

  3. If the document is a Form 3177, and there is no transcription error, void the DLN with Action Code 640 and route to the originator requesting a valid Tax Period.

3.12.212.6.6  (01-01-2011)
Error Code 110 Doc Code 77 - Missing Extended Due Date

  1. The following section provides instructions for Error Code 110.

  2. Screen display for Error Code 110:

    AFD Field Name
    01TC Transaction Code
    01ED Extended Due Date

3.12.212.6.6.1  (01-01-2009)
Invalid Conditions for Error Code 110

  1. Transaction Code is 460 and the Extended Due Date, Field 01ED, is blank.

  2. Error Code 110 applies to Forms 8892 and 3177.

3.12.212.6.6.2  (01-01-2012)
Correction Procedures for Error Code 110

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

  2. If the document is a Form 8892:

    1. Form 8892 is due the same date as the taxpayer's individual tax return unless the donor died during the year the gift was made.

    2. If the donor died during the year, the due date is April 15 of the following year or 9 months after the date of death, whichever is earlier. The donor's date of death is entered in Part II of Form 8892.

    3. If the extension request was timely filed, the extended due date is always 20121015. Enter 20121015 in Field 01ED.

    4. If the extension request was late filed, the original return due date is edited by Code and Edit on the City/State/ZIP line in Part I. Enter the appropriate date (20120415 or date of death plus 9 months) in Field 01ED.

  3. If the document is Form 3177, void the DLN with Action Code 640 and route to the originator requesting the extended due date.

3.12.212.6.7  (01-01-2011)
Error Code 135 Doc Code 77 - Invalid Extended Due Date

  1. The following section provides instructions for Error Code 135.

  2. Screen display for Error Code 135:

    AFD Field Name
    01TXP Tax Period
    01TC Transaction Code
    01ED Extended Due Date

3.12.212.6.7.1  (01-01-2009)
Invalid Conditions for Error Code 135

  1. Transaction Code is 460 and the Extended Due Date, Field 01ED, is earlier than the Return Due Date.

  2. Error Code 135 applies to Forms 8892 and 3177.

3.12.212.6.7.2  (01-01-2012)
Correction Procedures for Error Code 135

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

  2. If the document is a Form 8892, the tax period month must be 12. Change the entry in Field 01TXP to 201112.

    Note:

    There is no line on Form 8892 for the taxpayer to enter a tax year for the extension of time to file, so the form is always assumed to be for the current calendar tax year.

  3. If the document is a Form 8892 and Field 01TXP is 201112, enter the appropriate extended due date in Field 01ED:

    1. Form 8892 is due the same date as the taxpayer's individual tax return unless the donor died during the year the gift was made.

    2. If the donor died during the year, the due date is April 15 of the following year or 9 months after the date of death, whichever is earlier. The donor's date of death is entered in Part II of Form 8892.

    3. If the extension request was timely filed, the extended due date is always 20121015. Enter 20121015 in Field 01ED.

    4. If the extension request was late filed, the original return due date is edited by Code and Edit on the City/State/ZIP line in Part I. Enter the appropriate date (20120415 or date of death plus 9 months) in Field 01ED.

  4. If the document is Form 3177, void the DLN with Action Code 640 and route to the originator requesting the correct Tax Period and Extended Due Date.

3.12.212.6.8  (01-01-2011)
Error Code 999 Doc Code 77 - End of Period Reformat

  1. Screen display:

    AFD Field Name
    01TXP TAX PERIOD

  2. Invalid Conditions - all records in Error/Reject status at the end of the processing year will contain the End of Period Reformat Indicator.

  3. Correction Procedures - go to the bottom of the screen and transmit. The system will revalidate the record and set validity and error codes based on the new year's programs.

3.12.212.7  (01-01-2009)
Doc Code 77 IMF - Correction of Errors for Form 4868 and Form 2350

  1. This subsection contains instructions for correcting ERS screens for Form 4868 and Form 2350 extension requests. These are records with DLN document code 77, program 4550X.

    Note:

    Forms 4868 with Document Code 17 and 19 are processed under program 4470X and are worked as Revenue Receipts. Correction instructions are contained in IRM 3.12.10, Revenue Receipts.

  2. These forms carry no remittance.

3.12.212.7.1  (01-01-2011)
Section 01 Doc Code 77 IMF

  1. Listed below are the contents of Section 01. See Exhibit 3.12.212-2 and Exhibit 3.12.212-3 for Form 4868 and Form 2350.

    Field Length Title Location
    01NC 4 Name Control Name line
    >>>> 4 Name Control Underprint  
    01TIN 9 TIN (Social Security Number) Your social security number block
    01MFT 2 MFT Code Always 30
    01TXP 6 Tax Period Edited only on fiscal year
    01TC 3 Transaction Code Always 460
    01TDT 8 Transaction Date Received Date edited on late-filed extensions
    01ED 8 Extended Due Date Edited on city/state/ZIP line

3.12.212.7.1.1  (01-01-2008)
Name Control - 01NC

  1. Validity Checks:

    • First position must be an alpha character.

    • Hyphen and blank are both valid in the other 3 positions.

    • No character may follow a blank.

  2. Correction Procedures:

    1. Check for transcription and editing errors and make any necessary corrections in Field 01NC and on the document.

    2. Blank the remaining positions when the taxpayer's last name is less than four characters.

3.12.212.7.1.2  (01-01-2012)
TIN (Social Security Number)- 01TIN

  1. Invalid Conditions:

    • TIN is less than nine numerics

    • TIN is all 9's.

  2. Correction Procedures:

    1. Research for a valid SSN. If one is found, enter the SSN in Field 01TIN.

    2. If one is not found, correspond for a valid SSN. SSPND 211.

      Exception:

      If the extension has an indication that an ITIN will be requested, or a Form W-7 was submitted (ITIN applied for), or a Form W-7 is attached, do not correspond.

    3. If there is an indication that an ITIN will be requested or a Form W-7 was submitted (ITIN applied for), or a Form W-7 is attached, take the following action:

      If And Then
      SSN is not found extension is approved SSPND 640 to void the extension. Return the extension to the taxpayer. Include a note (Form 6401) instructing the taxpayer to attach a copy of the extension request to the tax return when it is filed.
      SSN is not found extension is not approved SSPND 640 to void the extension for destruction.

      Note:

      Taxpayers have the option of having correspondence concerning Form 4868 sent to an agent acting for them. Correspondence should be mailed to the name and address indicated on the Form 4868. If multiple forms are sent to the same address (same preparer is listed for multiple taxpayers), they may be mailed in the same envelope. On the Form 6401, indicate the extension is approved to 10/15/2012 unless box 9 is checked. If box 9 is checked, extension is approved to 12/17/2012 (12/15/2012 is a Saturday).

    4. If a Form W-7 is attached, and no SSN or ITIN is found, after voiding you will forward the Form W-7, the extension and all attachments to the AUSPC ITIN Unit, PO Box 149342 Austin TX, 78714-9342.

  3. Rejects/Suspense Correction:

    1. If the taxpayer responds with a valid SSN, enter it in Field 01TIN.

    2. No reply or undeliverable - search for a valid SSN.

      If Then
      SSN is found enter the SSN in Field 01TIN
      SSN is not found give the extension to your manager for preparation for destruction.

3.12.212.7.1.3  (01-01-2008)
MFT Code - 01MFT

  1. Invalid Conditions - Transaction Code (01TC) must be 460 when MFT Code (01MFT) is 30.

  2. Correction Procedures - if this is an IMF extension, change Field 01MFT to 30 and Field 01TC to 460.

3.12.212.7.1.4  (01-01-2012)
Tax Period - 01TXP

  1. Invalid Conditions:

    • Must be all numeric

    • Must be in YYYYMM format. The first four positions represent the year (YYYY) and the last two positions represent the month (MM) in which the taxable year ended.

    • The month must be 01 - 12.

  2. Correction Procedures:

    1. Review for coding and transcription errors.

    2. If there is no evidence on the extension or an attachment that the extension has been filed for another tax period, enter 201112 in Field 01TXP.

3.12.212.7.1.5  (01-01-2007)
Transaction Code - 01TC

  1. Transaction Code will always be 460 on IMF extension documents processed using program 4550X.

3.12.212.7.1.6  (01-01-2012)
Transaction Date - 01TDT

  1. Invalid Conditions:

    • Must be numeric

    • Must be YYYYMMDD format. The first two digits must be a valid century designation (19 or 20). The 3rd and 4th digits must be a valid year (00-99). The 5th and 6th digits must be a valid month (01-12), and the last two digits must be a valid day (01-31).

    • The Transaction Date must be 19620101 or later.

  2. Correction Procedures:

    1. Compare the Received Date stamped or edited on the document with Field 01TDT. Correct any coding and transcription errors.

    2. If the extension is a Form 4868, and no received date is present, this is a timely filed extension. Enter today's date or ≡ ≡ ≡ ≡ ≡ ≡ ≡ , whichever is earlier in Field 01TDT.

      Note:

      This is a timely filed extension, so must have an approved Extended Due Date. You must also GTSEC01 and enter the correct Extended Due Date in Field 01ED.

3.12.212.7.1.7  (01-01-2012)
Extended Due Date - 01ED

  1. Form 4868 - The Extended Due Date should be edited on the city/state/ZIP line.

  2. Form 2350 - The Extended Due Date should be edited on the city/state/ZIP line or underlined or edited above line 1.

  3. Invalid Conditions:

    • Must be numeric

    • Must be YYYYMMDD format. The first two digits must be a valid century designation (19 or 20). The 3rd and 4th digits must be a valid year (00-99). The 5th and 6th digits must be a valid month (01-12), and the last two digits must be a valid day (01-31).

    • Extended Due Date cannot be earlier than Return Due Date (RDD). RDD is 20120415 for Tax Period 201112.

  4. Correction Procedures - Form 4868:

    1. Review for coding and transcription errors.

    2. Approved extension (timely filed) - enter 20121015 in Field 01ED.

      Exception:

      AUSPC only - If this is an extension for longer than 6 months for a taxpayer living and working abroad, enter the appropriate extended due date in Field 01ED, no longer than 20121215.

    3. Denied extension (not timely) - enter 20120415 in Field 01ED.

    4. If Field 01ED appears to be correct, GTSEC01 and review Field 01TXP. Enter the correct Tax Period in 01TXP.

  5. Correction Procedures - Form 2350:

    1. Review for coding and transcription errors.

    2. If the extension was denied by Code and Edit - enter 20120615 in Field 01ED.

    3. If the extension was approved by Code and Edit - enter the date underlined on line 1 or edited in the city/state/ZIP area in Field 01ED.

    4. If Field 01ED appears to be correct, GTSEC01 and review Field 01TXP. Enter the correct Tax Period in 01TXP.

3.12.212.8  (01-01-2011)
Error Codes for Doc Code 77 IMF Form 4868 and Form 2350

  1. This sub-chapter contains instructions for resolving specific error codes related to Doc Code 77 Form 4868 and Form 2350.

3.12.212.8.1  (01-01-2011)
Error Code 004 Doc Code 77 IMF - EIF/NAP Mismatch

  1. The screen display for Error Code 004:

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

3.12.212.8.1.1  (01-01-2007)
Invalid Conditions Error Code 004

  1. No account present; or

  2. Name Control mismatched against the EIF/NAP; or

  3. EIF/NAP was not accessed or was not operational.

3.12.212.8.1.2  (01-01-2007)
Correction Procedures Error Code 004 for Documents on an Invalid Segment

  1. Verify and correct coding and transcription errors. If there are no errors, transmit the screen.

  2. If the primary SSN and the spouse's SSN are transposed on a joint extension, change the information on the screen to match the account established on the master file.

  3. If the Name Control in Field 01NC and on the document are the same, research IDRS to determine the correct Name Control. If IDRS is not available, SSPND 351.

  4. If research shows the account is present at master file with no name change, enter a "C" in the Clear Code Field.

  5. If research shows the account is on the invalid segment (TIN with an *) with the same name, enter a "C" in the Clear Code Field.

  6. If a different SSN is found, including a x-reference TIN, research the different SSN to be sure that the SSN belongs to the taxpayer on the extension. If it does, overlay Field 01TIN with the different SSN.

    Note:

    On Form 4868, taxpayers are instructed to enter an agent's address on the form if they want correspondence to be sent to the agent's address, so if there is an agent's name in addition to the taxpayer's, or a c/o address, the address on the extension will not necessarily match the taxpayer's address on master file.

  7. If the taxpayer on the invalid segment has changed his/her name (the names on the document and on the invalid segment are different, but you have determined it is the same taxpayer), check ENMOD using the SSN with an * for a pending TC 013 (EP, PN, or CU 013).

    1. If there is a pending TC 013, enter a "C" in the Clear Code Field.

    2. Check IDRS CC INOLE to see if a new name is pending under "New SSA N/C" or if the name is now "IRS Valid N/C" .

    3. If no new Name Control information is found, and there is no TC 013 pending, input a TC 013 to the invalid segment using SSN with an *.

    4. After the TC 013 is input, enter a "C" in the Clear Code Field.

      Note:

      When inputting a TC 013, follow local procedures to prevent unpostables. Leave a working trail by notating "TC 013" . A TC 013 should not be held up for Quality Review at the end of a cycle.

3.12.212.8.1.3  (01-01-2009)
Correction Procedures Error Code 004 for Documents on a Valid Segment

  1. If the taxpayer on the valid segment has changed his/her name (the names on the document and on the valid segment are different, but you have determined it is the same taxpayer), and the Social Security Administration (SSA) Name Control matches the Name Control on the extension.

    1. Check ENMOD for a pending TC 013 (EP, PN, or CU 013). If there is a pending TC 013, enter a "C" in the Clear Code Field.

    2. Check IDRS CC INOLE to see if a new name is pending under "New SSA N/C" or if the name is now "IRS Valid N/C" .

    3. If no new Name Control information is found, and there is no TC 013 pending, input a TC 013.

    4. After the TC 013 is input, enter a "C" in the Clear Code Field.

      Note:

      When inputting a TC 013, follow local procedures to prevent unpostables. Leave a working trail by notating "TC 013" . A TC 013 should not be held up for Quality Review at the end of a cycle.

  2. The taxpayer on the valid segment has changed his/her name, the SSA Name Control does not match the Name Control on the document, and there is no account on the invalid segment (SSN with an *).

    1. Input TC 000 to the invalid segment.

    2. After TC 000 is input, enter "C" in the Clear Code Field.

  3. The taxpayer on the valid segment has changed his/her name, the SSA Name Control does not match the Name Control on the document, and there is an account for a different taxpayer with the same SSN on the invalid segment, correspond for the SSN. SSPND 211.

    Exception:

    If there is a Form W-7, Application for IRS Individual Taxpayer Identification Number, attached, or the taxpayer has notated "ITIN to be requested" on the extension, do not correspond. Follow instructions in IRM 3.12.212.8.1.3(7).

  4. If the taxpayer on the valid segment is not the taxpayer on the extension, and there is no account on the invalid segment,

    1. Input TC 000 to the invalid segment.

    2. After TC 000 is input, enter "C" in the Clear Code Field.

      Exception:

      If the Name Control on the document matches a previous Name Control on the valid side, input TC 013. Do not input TC 000 on the invalid side.

  5. If the taxpayer on both the valid and invalid segment of the SSN is not the taxpayer on the extension, correspond for the SSN. SSPND 211.

    Exception:

    If there is a Form W-7, Application for IRS Individual Taxpayer Identification Number, attached, or there is a notation "ITIN to be requested" on the extension, do not correspond. Follow instructions in IRM 3.12.212.8.1.3(7).

  6. If the Name Control on the document matches the SSA Name Control on the valid segment, and there is no account on the valid segment, input TC 000 to the valid segment. Enter "C" in the Clear Code Field.

  7. ITIN Issues

    If And Then
    There is a Form W-7, Application for IRS Individual Taxpayer Identification Number, attached, The extension is approved or denied, SSPND 640 to void the DLN. Forward the extension, Form W-7, and all attachments to the AUSPC ITIN Unit - Austin, TX 73301-0057.
    The taxpayer has notated "ITIN to be requested" on the extension, The extension request is approved (timely filed), SSPND 640 to void the DLN. Return the extension to the taxpayer. Include a note instructing the taxpayer to attach a copy of the extension request to the Individual Tax Return when it is filed.
    The taxpayer has notated "ITIN to be requested" on the extension, The extension request is denied (late filed), SSPND 640 to void the extension for destruction.

3.12.212.8.1.4  (01-01-2007)
Error Code 004 Reject/Suspense Correction Procedures

  1. After the suspense period has expired, research for a valid SSN.

    1. If found, enter the SSN in Field 01TIN.

    2. If no other SSN found, SSPND 640 to void the extension for destruction.

3.12.212.8.2  (01-01-2011)
Error Code 005 Doc Code 77 IMF - Name Control Mismatch NAP/EIF

  1. The screen display for Error Code 005:

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

  2. Invalid Conditions:

    • There is no account on the NAP or no account present at Master File but the TIN and Name Control match on the DM-1 file.

    • There is no account at Master File or the Name Control mismatches the Name Control at Master File and there is no match on the DM-1 file.

      Note:

      The underprint may be blank, XXXX, ####, or the same/different Name Control, depending on the response from the NAP and EIF. An XXXX underprint means there is no account on the Master File. A #### underprint means there is no account on the Master File and the transcribed TIN and Name Control match SSA records.

  3. Correction Procedures:

    1. Verify and correct coding and transcription errors. If there are no errors, transmit the screen.

    2. If the Name Control in Field 01NC and the Name Control on the document are the same, research via IDRS to determine the correct Name Control.

      If Then
      A different SSN is found Enter the SSN in Field 01TIN
      No other SSN is found Research for a different SSN. If IDRS is not available, SSPND 351.

    3. Follow Error Code 004 instructions in IRM 3.12.212.8.1.

3.12.212.8.3  (01-01-2011)
Error Code 011 Doc Code 77 IMF - NAP Linkage Down

  1. The screen display for Error Code 011:

    AFD Field Name
    CL CLEAR CODE
    01TIN TAXPAYER IDENTIFICATION NUMBER
    01TXP TAX PERIOD
    01NAI> PRIMARY NAP ACCESS INDICATOR
    01NRI> PRIMARY TIN NAP EIF RESPONSE INDICATOR

  2. Invalid Conditions:

    • The NAP Request Record did not reach the NAP and/or the NAP Response Record is not received. This means the SSN validation was not completed.

    • A blank in the NAP Access/Response Indicator means there is a time-out situation and a "X" means there is a real time problem.

      Note:

      Both the NAP Access Indicator and the NAP EIF Response Indicator are blank or the NAP Access Indicator contains X.

  3. Correction Procedures:

    1. If the NAP Access Indicator and the NAP EIF Response Indicator are both blank or the NAP Access Indicator contains X, transmit from the bottom of the ERS screen display to revalidate the information against the NAP.

    2. If Error Code 011 reappears and the NAP Access Indicator and the NAP EIF Response Indicator are both blank or the NAP Access Indicator contains X, there is a NAP-ERS linkage problem. SSPND with Action Code 800 to temporarily delay the processing of the document. The document may be reworked the same day (if the NAP-ERS linkage is restored) using GTRECW or as a suspense record using CC GTREC. Follow local campus procedures.

3.12.212.8.4  (01-01-2011)
Error Code 103 Doc Code 77 IMF - Invalid MFT

  1. The screen display for Error Code 103:

    AFD Field Name
    01MFT MFT CODE
    01TC TRANSACTION CODE

  2. Invalid Conditions:

    1. Transcribed MFT Code is not valid with the Tax Class - MFT 30 must be Tax Class 2.

    2. Transcribed MFT Code is not valid with the Transaction Code - MFT 30 must be Transaction Code 460.

  3. Correction Procedures:

    1. Verify and correct coding and transcription errors.

    2. If the document is a Form 4868 or Form 2350, Tax Class must be 2. SSPND 610 for renumbering if Tax Class is other than 2.

    3. If the document is a Form 4868 or Form 2350, and the Tax Class is correct, overlay Field 01MFT with 30 and overlay Field 01TC with 460.

3.12.212.8.5  (01-01-2011)
Error Code 107 Doc Code 77 IMF - Tax Period Later Than Current Year

  1. The screen display for Error Code 107:

    AFD Field Name
    01TXP TAX PERIOD
    01TDT TRANSACTION DATE

  2. Invalid Condition - Tax Period is later than the current month and year.

  3. Correction Procedures

    1. Verify and correct coding and transcription errors.

    2. Form 4868 - if no errors, and it appears that the taxpayer's intent is to file the extension request early, SSPND 480 and attach Form 4227 noting that the extension should be held and processed after the end of the Tax Period.

    3. Form 2350 - if no errors, and it appears that the taxpayer's intent is to file the extension request early, SSPND 480 and attach Form 4227 noting that the extension should be held and processed after the end of the Tax Period.

3.12.212.8.6  (01-01-2012)
Error Code 110 Doc Code 77 IMF - Extended Due Date Missing

  1. The screen display for Error Code 110:

    AFD Field Name
    01ED EXTENDED DUE DATE

  2. Invalid Condition - Transaction Code is 460 and the Extended Due Date is missing (Field 01ED is blank).

  3. Correction Procedures- Form 4868:

    1. Review for coding and transcription errors.

    2. Approved extension (timely filed) - enter 20121015 in Field 01ED.

    3. Denied extension (not timely) - enter 20120415 in Field 01ED.

    4. AUSPC only - if the extension is for a taxpayer abroad who is requesting an extension of time longer than 6 months, and the request was timely filed (received by 6/15/2012 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ), enter the requested extended date (up to 20121215) in 01ED.

    Note:

    If the extension is for a taxpayer abroad who is requesting an extension of time longer than 6 months, and the request was timely filed (by 6/15/2012 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ), the request must be processed in AUSPC only. If received at another campus, SSPND 650 for transshipment.

  4. Correction Procedures - AUSPC Only - Form 2350:

    1. Only Forms 2350 (DLN blocking series must be 400-499) are allowed an extended due date beyond 20121215.

    2. Review for coding and transcription errors.

    3. If the extension was denied by Code and Edit - enter 20120615 in Field 01ED.

    4. If the extension was approved by Code and Edit - enter the date underlined on line 1 or edited in the Home Address area in Field 01ED.

3.12.212.8.7  (01-01-2011)
Error Code 113 Doc Code 77 IMF - Received Date

  1. The screen display for Error Code 113:

    AFD Field Name
    01TDT TRANSACTION DATE

  2. Invalid Condition - the Transaction Date (Received Date) is later than the current date.

  3. Correction Procedures:

    1. Review for coding and transcription errors.

    2. Refer to IRM 3.12.212.1.10 for determination of the date.

3.12.212.8.8  (01-01-2012)
Error Code 135 Doc Code 77 IMF - Extended Due Date

  1. The screen display for Error Code 135:

    AFD Field Name
    01ED EXTENDED DUE DATE

  2. Invalid Conditions:

    • Extended Due Date is earlier than the Return Due Date (RDD). RDD is 20120417 for calendar year filers.

    • Extended Due Date is later than RDD plus 6 months and File Location Code (FLC) in the DLN is not 20 or 21 (indicating Austin International).

    • Extended Due Date is later than 20121215 and FLC in the DLN is 20 or 21 and the DLN blocking series is not 400-499.

  3. Correction Procedures- if the document is Form 4868:

    1. Review for coding and transcription errors.

    2. Approved extension (timely filed-no received date is present) - enter 20121015 in Field 01ED.

    3. Denied extension (not timely) - enter 20120415 in Field 01ED. See IRM 3.12.212.1.10 for timeliness determination instructions.

    4. If the extension is for a taxpayer abroad who is requesting an extension of time longer than 6 months, and the request was timely filed (by 6/15/2012 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ), the request must be processed in AUSPC only. If received at another campus, SSPND 650 for transshipment.

    5. AUSPC only - if the extension is for a taxpayer abroad who is requesting an extension of time longer than 6 months, and the request was timely filed (received by 6/15/2012 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ), SSPND 610 for renumbering using the International FLC.

  4. Correction Procedures - AUSPC Only - if the document is Form 2350:

    1. Only Forms 2350 (DLN blocking series must be 400-499) are allowed an extended due date beyond 20121215.

    2. Review for coding and transcription errors.

    3. If the extension is a Form 2350, and the document has been numbered with the incorrect DLN blocking series, SSPND 610 for renumbering using FLC 20 in blocking range 400-499.

    4. If the extension was denied by Code and Edit - enter 20120615 in Field 01ED.

    5. If the extension was approved by Code and Edit - enter the date underlined on line 1 or edited in the City/Street/ZIP Code area in Field 01ED.

3.12.212.8.9  (01-01-2011)
Error Code 999 Doc Code 77 IMF - End of Period Reformat

  1. The screen display for Error Code 999:

    AFD Field Name
    01TXP TAX PERIOD

  2. Invalid Conditions - all extension in Error/Reject status at the end of the processing year will contain the End of Period Reformat Indicator.

  3. Correction Procedures - go to the bottom of the screen and transmit. The system will revalidate the record and set validity and error codes based on the new year's programs.

Exhibit 3.12.212-1 
Form 7004 - Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns.

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

Exhibit 3.12.212-2 
Form 4868 — Application for Automatic Extension of Time to File U.S. Individual Income Tax Return

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

Exhibit 3.12.212-3 
Form 2350 — Application for Extension of Time To File U.S. Income Tax Return

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

Exhibit 3.12.212-4 
Form 8892-Application for Automatic Extension of Time To File Form 709 and/or Payment of Gift/Generation-Skipping Transfer Tax

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

Exhibit 3.12.212-5 
Form 3177 — Notice of Action for Entry on Masterfile

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

Exhibit 3.12.212-6 
Form 5466–B — Multiple Record of Disclosure

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

Exhibit 3.12.212-7 
Form 7004 Due Dates – MFT 78, MFT 77, MFT 05, MFT 06, MFT 07 and MFT 08 - Form Codes 01-07, 09-11 & 31

Tax Period Timely Postmark Date** ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Master File Generated Extended Date (6 month ext) Master File Generated Extended Date (5 month ext)
201108 12/15/11 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 06/15/12 05/15/12
201109 01/17/12 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 07/15/12 06/15/12
201110 02/15/12 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 08/15/12 07/15/12
201111 03/15/12 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 09/15/12 08/15/12
201112 04/17/12 ≡ ≡ ≡ ≡ ≡ ≡ 10/15/12 09/15/12
201201 05/15/12 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 11/15/12 10/15/12
201202 06/15/12 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 12/15/12 11/15/12
201203 07/16/12 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 01/15/13 12/15/12
201204 08/15/12 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 02/15/13 01/15/13
201205 09/17/12 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 03/15/13 02/15/13
201206 10/15/12 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 04/15/13 03/15/13
201207 11/15/12 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 05/15/13 04/15/13
201208 12/17/12 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 06/15/13 05/15/13
201209 01/15/13 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 07/15/13 06/15/13

Extensions for MFT 78 and 77 are always calendar year.

If taxpayer quotes 26 CFR section 1.6081-5, or checks box on line 4, consider the request timely filed if postmarked by the 15th day of the 6th month after the end of the tax period (6/15/2012 for tax period 1012).

Exhibit 3.12.212-8 
Form 7004 Due Dates - MFT 12, MFT 02 (except 1120-C) and MFT 42 - Form Codes 08, 12 and 14- 27.

Tax Period Timely Postmark Date** ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Automatic Extended Due Date
201109 12/15/11 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 06/15/11
201110 01/17/12 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 07/15/12
201111 02/15/12 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 08/15/12
201112 03/15/12 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 09/15/12
201201 04/17/12 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 10/15/12
201202 05/15/12 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 11/15/12
201203 06/15/12 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 12/15/12
201204 07/16/12 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 01/15/13
201205 08/15/12 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 02/15/13
201206 09/17/12 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 03/15/13
201207 10/15/12 ≡ ≡ ≡ ≡ ≡ 04/15/13
201208 11/15/12 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 05/15/13
201209 12/17/12 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 06/15/13
201210 01/15/13 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 07/15/13

Extensions for MFT 12 are always calendar year.

If taxpayer quotes 26 CFR section 1.6081-5, or checks box on line 4 (line 3 on 2007 revision), or the extension is for Form 1120-F (Form Code 15), consider the request timely filed if postmarked by the 15th day of the 6th month after the end of the tax period (6/15/2012 for tax period 1112).

Exhibit 3.12.212-9 
Form 7004 Due Dates - MFT 02 Form 1120-C - Form Code 34

Tax Period Timely Postmark Date ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Automatic Extended Due Date
201103 12/15/11 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 06/15/12
201104 01/17/12 ≡ ≡ ≡ ≡ 07/15/12
201105 02/15/12 ≡ ≡ ≡ ≡ ≡ ≡ 08/15/12
201106 03/15/12 ≡ ≡ ≡ ≡ ≡ ≡ 09/15/12
201107 04/17/12 ≡ ≡ ≡ ≡ ≡ ≡ 10/15/12
201108 05/15/12 ≡ ≡ ≡ ≡ 11/15/12
201109 06/15/12 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 12/15/12
201110 07/16/12 ≡ ≡ ≡ ≡ ≡ 01/15/13
201111 08/15/12 ≡ ≡ ≡ ≡ ≡ 02/15/13
201112 09/17/12 ≡ ≡ ≡ ≡ ≡ ≡ ≡ 03/15/13
201201 10/15/12 ≡ ≡ ≡ ≡ ≡ 04/15/13
201202 11/15/12 ≡ ≡ ≡ ≡ ≡ ≡ 05/15/13
201203 12/17/12 ≡ ≡ ≡ ≡ ≡ ≡ 06/15/13
201204 01/15/13 ≡ ≡ ≡ ≡ 07/15/13

Exhibit 3.12.212-10 
Error Code 026 Flowchart - Form 7004

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

Exhibit 3.12.212-11 
Form 5260-Quick Note

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

Prev

More Internal Revenue Manual