3.22.3  Individual Income Tax Returns (Cont. 1)

3.22.3.12 
Section 01 Data-Entity and Miscellaneous Information

3.22.3.12.3  (01-01-2012)
Field 01NL1 First Name Line - 35 Positions

  1. Form 1040NR/Form 1040NR-EZ can have only one name in the caption. If two names are present, determine if two incomes are present;

    If And Then
    All income belongs to one taxpayer,   Delete the name of the taxpayer who has no income.
    Both taxpayers report income,   SSPND 215 for separate Form 1040NR/ Form NR-EZ
    No reply  
    1. Delete secondary name.

    2. GTSEC 03 and delete income.

    The name is not that of an individual, the return may be a fiduciary. The box on page 1, Form 1040NR is checked "Estate or Trust" and, the first name line has the name of other than an individual (such as an estate, etc.) and , there is an EIN instead of a SSN. SSPND 640 to transship return to Cincinnati Submission Processing Center (CSPC).

3.22.3.12.4  (01-01-2014)
Field 01NL2 Second Name Line - 35 Positions

  1. Foreign Address - Field 01NL2 may be used when the entity is a foreign address. Field 01NL2 is limited to 35 characters.

    Exception:

    See IRM 3.22.3.101 EC 051.

    Note:

    Field 01NL2 can include other mailing address information if it allows the complete address to be entered. Some mailing address information (states, provinces and territories) must be abbreviated. See Exhibit 3.22.3-5 and Training 2513-713 International Submission Processing - IMF Foreign Address Job Aid..

  2. For Puerto Rico only, the following are different types of address formats:

    1. Four-line address containing Name, Urbanization, House Number and Street Name, City, State and Zip Code.

    2. Three-line address containing Name, House Number and Street Name, City, State and Zip Code.

      Exception:

      Some areas in Puerto Rico do not have street names or repetitive house numbers. The urbanization name substitutes as the street name and becomes the primary identifier.

      Example:

      Name, House Number and Urbanization Name, City, State and Zip Code.

    3. Public Housing Projects (residenciales) without street names or repetitive apartment numbers. In these cases, the apartment number is the primary number and the public housing project becomes the street name.

      Example:

      Name, Apartment Number and Residential Name, City, State and Zip Code.

    4. Apartment Buildings and Condominiums with a physical (street) address containing Name, Building Name, Street Number Apartment Number, City, State and Zip Code.

    5. Buildings without a physical address. Certain Condominiums are located on an unnamed street and may not have an assigned number. The name of the Condominium substitutes as the street name and the number 1 is used when no building number exists.

    6. Numbered streets must always contain a street prefix.

    7. House numbers – always place the house number before the street prefix. When the house number is an alpha numeric, do not use a hyphen to separate the letter from the number. See table below.

      Incorrect Form Correct Form
      Calle 12 C-19 C19 Calle 12
      A-17 Calle Ampapola A17 Calle Ampapola
      B-40 Calle 1 B40 Calle1

    8. Post Office Box – always use PO Box to identify Post Office Boxes. Do not use the Spanish words.

    9. Do not substitute the prefix Calle with the suffix street. Such substitutes render the address Undeliverable.

    10. Urbanization -- denotes an area, sector or residential development within a geographic area. Commonly used in Puerto Rico urban areas, it is an important part of the addressing format, as it describes the location of a specific street. In Puerto Rico, identical street names and address number ranges can be found within the same Zip Code. In these cases, the urbanization name is the only element that correctly identifies the location of a particular address. Generally the abbreviation URB is placed before the urbanization name.

    11. Below is a table of examples of correct address formatting. The first line in the correct format column represents the entry for Filed 01NL2. The second line represents the entry that goes into Field 01ADD:

      Tax Return Address Correct Format
      Estancias Detortuger, 521 Calle Tulpia Estancias Detortuerg
      521 Calle Tulpia
      Bo Rocha Comunidad LaSalle HC 02 Box 12811 Bo Rocha Comunidad LaSalle
      HC 02 Box 12811
      Puerto Nuevo 512 Calle Aragon Puerto Nuevo
      512 Calle Aragon
      Cond. Hato Rey Plaza Jesus T Pinero #200 Apt 6-M Cond. Hato Rey Plaza Jesus T Pinero
      #200 Apt 6-M
      URB Cuidad Jardin de Bairoa 88 Calle Franca URB Cuidad Jardin de Bairoa
      88 Calle Franca

  3. When Field 01NL2 is required (deceased taxpayer, Power Of Attorney (POA), minor, etc.) and a foreign address is present, issue a manual refund. See IRM 3.22.3.171.3.

    Caution:

    If the taxpayer has elected to use Direct Deposit, credit elect, or has been assigned an IRSN (An IRSN begins with 9 and the two middle digits are other than 70 - 88;90–92; 94–99), do not issue a manual refund.

  4. Examine the return and determine the type of entity when Field 01NL2 requires correction.

  5. Form 1040NR/Form 1040NR-EZ - If the refund has an address in the box notated "Give address outside the United States in which you want the refund check mailed" Page 2, line 71e, (Page 1, line 23e Form 1040NR-EZ) which differs from the entity address, before issuing a manual refund see caution statement below.

    Caution:

    If the taxpayer has elected to use direct deposit, credit elect, or has been assigned an Internal Revenue Service Number (IRSN) (An IRSN begins with a 9 and the two middle digits are other than 70 - 88; 90–92; 94–99), do not issue a manual refund.

    1. The entity address is foreign;

    2. The address in the box notated "Give address outside the United States in which you want the refund check mailed" is foreign.

    3. Issue manual refund. Refer to Section 05, Field 05BDR.

3.22.3.12.5  (01-01-2014)
Field 01ADD Street Address 35 Positions

  1. For Foreign addresses this field should contain the city, state, territory or province, and mail routing code in that order, if present.

  2. The following states, provinces and territories for the countries listed below must be abbreviated. See Exhibit 3.22.3-5 to enter the abbreviation:

    1. Australia

    2. Brazil

    3. Canada

    4. Cuba

    5. Italy

    6. Mexico

    7. Netherlands

    Note:

    Refer to Foreign Address Job Aid for additional abbreviations.

  3. There are two types of International mailing addresses:

    1. United States Possession/Territory

      Note:

      United States possession/territory addresses must be entered using the same format as a domestic address (address within the 50 states of the United States and the District of Columbia)

      See IRM 3.22.3.12.4 above.

    2. Foreign address (any address outside the 50 states of the United States and the District of Columbia)

3.22.3.12.6  (01-07-2013)
Field 01C/S City/State - 25 Positions

  1. For foreign addresses this field should contain ONLY the country in the correct format:

    If Then
    Correction is needed on a foreign address, Enter a slash (/), the country's name, followed by a slash (/) and a period (.). (i.e., /CHINA/.).

    Note:

    The name of all countries must be spelled out, see Exhibit 3.22.3-3, unless it is listed in (2) below.

    A foreign mail routing code is entered after the country, Enter the routing code after the state or province in Field 01ADD.

    Reminder:

    Leave Field 01ZIP blank. Do not enter the mail routing code in Field 01ZIP.

    Note:

    Refer to Foreign Address Job Aid for additional information to enter a foreign address.

  2. The following are examples of countries names that too are long and the abbreviation below must always be used.

    Note:

    This list is NOT all inclusive. Document 7475 shows the complete list of acceptable abbreviations.

    Country Abbreviation
    Ashmore and Cartier Islands /Ashmore and Cartier Is/.
    Bosnia and Herzegovina /Bosnia Herzegovina/.
    British Indian Ocean Territory /British Indian Oc Terr/.
    British Virgin Islands /British V I/.
    Central African Republic /Central African Rep/.
    French Southern Antarctic Lands /Fr Southern Antarctic/.
    Heard Island and McDonald Islands /Heard Is McDonald Is/.
    Macedonia, the Former Yugoslav Republic of /Macedonia/.
    Saint Pierre and Miquelon /St Pierre Miquelon/.
    Saint Vincent and the Grenadines /St Vincent Grenadines/.
    Serbia and Montenegro /Serbia Montenegro/.
    South Georgia and the South Sandwich Islands /S Georgia S Sandwich/.
    Turks and Caicos Islands /Turks and Caicos Is/.

  3. For United States possession/territory addresses: The following are valid state abbreviations for United States possessions/territories:

    1. AS - American Samoa

    2. MP - Commonwealth of Northern Mariana Islands

    3. GU - Guam

    4. PR - Puerto Rico

    5. VI - United States Virgin Islands


    Caution : If a taxpayer resides in one of the U.S. Possessions/Territories (American Samoa, the Commonwealth of Northern Mariana Islands, Guam, Puerto Rico or the U.S. Virgin Islands) and files a return to only claim the Recovery Rebate Credit:

    1. SSPND 640

    2. Attach Form 3531-B

    3. Rejects will mail the return back to the taxpayer.

3.22.3.12.7  (01-07-2013)
Field 01ZIP Zip Code- 5 Positions

  1. For FLC 20 with a foreign address:

    1. This field must be blank

    2. If a foreign mail routing code is entered after the country or in Field 01ZIP, GTSEC 01 and enter the mail routing after the state or province in Field 01ADD. Delete mail routing code from Field 01ZIP.

  2. All United States possession/territory addresses must contain a valid zip code. See Exhibit 3.22.3-4.

3.22.3.12.8  (01-01-2014)
Field 01TXP Tax Period - 6 Positions

  1. Valid tax period endings

    1. Form 1040 , Form 1040NR, Form 1040NR-EZ, Form 1040-PR and Form 1040-SS - Tax period not less than 201312 or more than current year and month.

    2. Form 1040 , Form 1040NR, Form 1040NR-EZ, Form 1040-PR and Form 1040-SS - prior year is 1962 through 201311.

    Note:

    A return is for Non-Automated Data Processing (ADP) tax period (prior to 196212)

  2. Correction Procedures -Verify the tax period on the return or attachments and correct any transcription errors. If the tax period is invalid, correct as follows:

    Exception:

    Any future tax period later than the current processing year and month, refer to Lead Tax Examiner for manual process. For early-filed decedents, refer to IRM 3.12.3 EC 260.

    The tax period is Form is Then
    201312 (current), Form 1040 Blank Field 01TXP (computer will generate 201312)
    Prior to 196212, Form 1040 SSPND 620
    201312 (current) Form 1040NR Blank Field 01TXP (computer will generate 201312)
    Prior to 196212 Form 1040NR SSPND 620.
    For fiscal or short year tax period, Form 1040NR Process as calendar year unless otherwise indicated
    For a future tax period later than the current processing year and month. Form 1040NR Refer to Lead Tax Examiner
    201312 (current) Form 1040NR-EZ Blank Field 01TXP (computer will generate 201312)
    Prior to 199612 Form 1040NR-EZ SSPND 610 to renumber to 1040NR
    For fiscal or short year tax period, Form 1040NR-EZ Process as calendar year unless otherwise indicated.
    For a future tax period later than the current processing year and month. Form 1040NR-EZ Refer to Lead Tax Examiner
    201312 (current) Form 1040-PR or Form 1040-SS Blank Field 01TXP (computer will generate 201312)
    prior to 196212 Form 1040-PR or Form 1040-SS SSPND 620
    For fiscal or short year tax period, Form 1040-PR or Form 1040-SS Process as calendar year unless otherwise indicated
    For a future tax period later than the current processing year and month. Form 1040-PR or Form 1040-SS Refer to Lead Tax Examiner

3.22.3.12.9  (01-01-2012)
Field 01COU Country Code - 2 Positions

  1. Country Code Field is a two-position field which is designed to identify treaty countries whose residents are entitled to refunds of United States Withholding on United States sourced income. The Country Code will assist in identifying erroneous claims for refunds of Social Security (Form SSA-1042-S) Withholding. See Exhibit 3.22.3-3 for a listing of Country Codes. Refer to EC 198 in IRM 3.22.3.138.2.

  2. C&E will edit the Country Code to the right of the Entity Section of Form 1040NR-Country Indicator Line in the following order:

    1. Line B, page 5

    2. Line A, page 5

    3. Address from the Entity section of Form 1040NR

    4. Review any attachments

    If Then
    The taxpayer indicates "Same" or if the taxpayer does not respond to this question, Determine the Country Code by using the address information in the entity.
    The taxpayer uses a United States address in the entity section of Form 1040NR and does not respond to the question "Give address in the country where you are a permanent resident" , Assign the Country Code for the country indicated in response to the question "Of what country were you a citizen or national during the tax year."
    The country in which the taxpayer was a resident cannot be identified or is not listed, see Exhibit 3.22.3-3. Enter "XX" in Field 01COU.

3.22.3.12.10  (01-01-2012)
Field 01SPC Special Processing Code

  1. A special processing code (SPC) is an alphabetic or numeric character entered by a C&E examiner to alert the computer to a special condition or computation. The number of SPCs in a return may not exceed ten. These codes are used for campus processing and do not post to the Master File. This field was created as an overflow for return processing codes.

  2. The list of Special Processing Codes is in Exhibit 3.12.3–6

3.22.3.12.11  (01-01-2013)
Field 01FSC Filing Status Code - 1 Position

  1. Invalid Condition: This field is invalid if the code is other than:

    • Form 1040NR: "1" ,"3" , "5" , "6"

    • Form 1040NR-EZ: "1" , "3"

  2. Form 1040NR:

    If And Then
    Box 1 or 2,   C&E will edit FSC "1"
    Box 3 or 4, Spouse's exemption is not claimed, C&E will edit FSC "3"
    Box 3 or 4, Spouse's exemption is claimed,

    Note:

    If both taxpayers have income, SSPND 215 for separate income tax returns.

    C&E will edit FSC "6"
    No reply   "X" all secondary information and income. Dummy a tax return for the secondary taxpayer and process individually.
    Box 5   C&E will edit FSC "3"
    Box 6 Date of death is less than 2 years and the taxpayer is a resident of Canada, Mexico or South Korea, C&E will edit FSC "5" .
    Box 6 Date of death is less than 2 years and the taxpayer is not a resident of Canada, Mexico or South Korea, C&E will edit FSC "1" .
    Box "6" , Date of death is more than 2 years, C&E will edit FSC "1" .
    No box is checked,   C&E will edit FSC "1" .
    Multiple boxes are checked,   Enter the filing status "1 " , "3" , "5" , "6" which corresponds to the taxpayer's taxable income (tax rate chart) as long as the criteria for that status is met.

  3. Form 1040NR-EZ :

    If Then
    Box "1" is checked, Enter "1" in Field 01FSC.
    Box "2" is checked, Enter a "3" in Field 01FSC.
    No box is checked, Enter a "1" in Field 01FSC.

  4. Filing Status Code for Dual-Status - Filing Status (FS) can be 1, 3, 5, or 6.

    Reminder:

    A dual-status taxpayer cannot claim Head of Household, Married Filing Joint or take a Standard Deduction.

    Note:

    The taxpayer can elect to file a Married Filing Joint (FSC 2) return and report worldwide income under IRC Section 6103(g) and (h). To qualify under IRC 6013(g) or (h), one taxpayer must be a resident alien or U. S. citizen. These taxpayers are not allowed to claim tax treaty benefits unless they are residents of People's Republic of China or India. (Student/Teachers).


    Determine the FS following the instructions below:

    If the taxpayer is And Then
    FS 2 Only one taxpayer reports income
    1. Delete the taxpayer's name from Field 01NL1 that is not reporting income

      Caution:

      Make sure the TIN in Field 01PS is for the name that is in Field 01NL1.

    2. Enter "3" in Field 01FSC if the exemption for spouse is not claimed and send TPNC 103 or

    3. Enter "6" in Field 01FSC if the exemption for the spouse is claimed and send TPNC 103.

    FS 2 Form 1040 must be controlling return. Reports income for both taxpayers, two names in the caption and two signatures Allow FS 2.

    Note:

    Process the return using Form 1040 instructions.

    FS 3 An exemption for spouse is claimed Enter "6" in Field 01FSC.
    FS 4  
    1. Enter a "1" in Field 01FSC.

    2. Send TPNC 101.

3.22.3.12.12  (01-01-2012)
Field 01CCC Computer Condition Code (CCC) - 10 Positions

  1. The CCC is transcribed from the following area:

    1. For Form 1040NR/Form 1040NR-EZ in the upper portion of the filing status

    2. For Form 1040-PR/Form 1040-SS in the upper portion of Part I, Self-Employment Tax,

    Note:

    Some CCC are generated immediately by the computer on the error record to indicate a special condition or computation. (Posts to the Master File)

  2. Invalid Conditions -

    1. Form 1040NR - 01CCC is other than 2, 3,4, 7, 8, B, C, E, F, G, H, L, M, N, O, P, R, U, V, W, X, Y or Z. Doc. Code is 72 or 73.

    2. Form 1040NR-EZ - 01CCC is other than 2, 3, 7, 8, B, C, F, G, H, L, M, N, O, P, R, U, V, W, X, Y, or Z. Doc. Code is 73.

    3. Form 1040-PR or Form 1040-SS - 01CCC is other than 3, 4, 7, 9, A, B, E, F, G, L, M, N, O, P, R, U, V, W, X, Y or Z. Doc. Code is 26 or 27.

    4. CCC "4" is present on other than Substitute For Return (SFR). SFR's must have a Doc. Code of 10.

  3. Correction Procedures- Determine and enter the correct code, if needed.

    1. A CCC "3" must be in the first position.

    2. CCC "5" or "6" must always be preceded by CCC "G" .

    3. SSPND 610, for renumbering, when a Form 1040X has CCC "5" or "6" preceded by CCC "G" and is not in blocking series 990-999 or vise versa.

  4. A complete list is shown in IRM Exhibit 3.12.3-4 .

    Code Explanation
    C Form 1040NR/Form 1040NR-EZ with IRC Section 6114
    E Delete filing requirements for taxpayers who are not deceased
    J NRA spouse
    H Form 8938 , Statement of Foreign Financial Assets, is attached.

3.22.3.12.13  (01-03-2012)
Field 01RCD Received Date - 8 Positions

  1. Although any returns showing international criteria as listed in the next paragraph are required to use the Austin campus received date, all ERS examiners should refer to IRM 3.12.4.3.20 for basic procedures on how to determine received dates.

  2. Any Form 1040 with International information, Form 1040 with Form 2555/Form 2555-EZ, Form 1040NR, Form 1040NR-EZ and Form 1040-PR/1040-SS transshipped from another Campus, or Territory Office, or foreign post take the following action:

    If Then
    C&E has not circled out the original received date, Circle out the original received date and leave the AUSPC received date.
    There is no Austin Submission Processing Center (AUSPC) received date, Enter the received date using the Julian Date from the DLN minus 10 days.

  3. ALWAYS review each return for the words "Sent Back for Signature" or similar statement and a date present in the lower left hand corner of the return. These are returns that were originally received missing a signature and were mailed back to the taxpayer from Receipt and Control. If a date and the notation, "Sent Back for Signature" is present, follow the instructions below for determining the received date:

    1. If the return is Balance Due and a received date is present showing a date within 45 days of the "Returned for signature date stamp" , honor the date the return was sent back for signature. Delete any later received date(s) that may be present

    2. If the return is Balance Due and a received date is present showing a date MORE than 45 days after the "Returned for signature date stamp" , honor the latest received date. Delete any earlier received date(s) that may be present.

    3. If the return is a Refund, Credit Elect or Zero balance return , honor the latest received date. Delete any earlier received date(s) that may be present.

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

3.22.3.12.14  (01-01-2013)
Field 01EXC Exemption Codes - 8 Positions

  1. Form 1040NR/Form 1040NR-EZ - International taxpayers' exemptions are limited by country of residence.

    1. Residents of South Korea can claim an exemption for Self, Spouse or children. However, the children must live with the parents in the United States Follow instructions below:

      If Then
      The taxpayer is a resident of South Korea and claimed an exemption for other than self, spouse or child(ren) who lived in the United States, Adjust Field 01EXV to reflect allowable exemptions.

    2. Residents of Canada, Mexico and United States National may claim exemptions for self, spouse, and/or other dependents.

      FS Box Allowed Exemptions
      3 Children
      6 Spouse, children and other dependents

    3. Residents of India who are Students or Business Apprentices may claim exemptions for self, spouse and/or dependents on the same basis as United States citizens.

    4. All others are allowed only one exemption for self only (Box 1, 2 or 5). If more than one exemption is claimed, "X" the exemption(s) and send TPNC 401.

  2. Form 1040/Form1040A use exemption positioning as if the taxpayer lived in the United States. For example, if the taxpayer lists children who lived with them, enter that number of exemptions in position 3 regardless of the address on the return.

  3. Form 1040-PR/Form 1040-SS the computer will generate Field 01EXC based on FSC.

    Caution:

    Do not edit Field 01EXC or 01EXV on Form 1040-PR/Form 1040-SS.

3.22.3.12.15  (01-01-2014)
Field 01RPC Return Processing Code (RPC) - 8 Positions

  1. RPCs are edited as follows:

    • Form 1040NR - near the right of Line 23

    • Form 1040NR-EZ - near the right of Line 21

    • Form 1040-PR or Form 1040-SS - near the right line 5

  2. Invalid Conditions are as follows:

    1. Form 1040NR/Form 1040NR-EZ (Doc. Code 72/73) and RPC is other than A, B, C, D, F, G, J, K, L, N, O, Q, S, T, U, V, X, Y, Z, 1, 2 , 4. 6

    2. Form 1040-PR/Form 1040-SS (Doc. Code 26/27) - RPC other than E, H, K, L, O, Q, V, Y , 4 or 6.

  3. Correction Procedures- Take the following actions to correct Field 01RPC:

    1. Check for coding and transcription errors and correct, if needed.

    2. Determine and enter the correct code.

    3. Blank the field when RPC is illegible and/or you cannot determine the correct RPC from the explanations in (4) below.

  4. Return Processing Codes - The number of Return Processing Codes may not exceed ten. The codes and their meanings are listed below:

    Code Explanation
    F Form 1040 with Form 5074 attached.
    G
    • Forces computer to bypass Error Code 118 Check.

    • Form 1040NR when line 12 and 53 are significant and line 8 is zero or blank or with

    • Form 1040NR-EZ when line 5 and 19 are significant and line 3 is zero or blank.

    J Total Tax exceeds 50% of Adjusted Gross Income.
    M Indicates Form 2555-EZ is attached.
    R For tax years 1997 through 1995, "Former Yugoslavia" a.k.a. Bosnia is noted on the returns.
    X Indicates allowable withholding is present on Form 1040NR/Form 1040NR-EZ.
    1 Edited on dual-status Tax Returns
    2 Form 1040NR/Form 1040NR-EZ with Form 8843 attached
    6 1/2 SE Deduction bypass (1/2 SE Deduction is not valid for TY97 and prior). Also valid for TY08 and later
    8 E-file Form 1040 Additional Child Tax Credit with Puerto Rico Address
    9 Form 1040NR/Form 1040NR-EZ with Form 8833 attached.

  5. RPC "8" may generate as a Field Error on 1040A return that otherwise meet the RPC "8" criteria.

    1. Refer to all instructions under EC 339 to make the correct determination. See IRM 3.22.3.216

    2. Delete RPC 8.

  6. RPC "K" is valid for Tax Period in excess of 38 months prior to the current processing month and year. Enter RPC "K" when the return has been cleared by Statute Control or return displays a Transaction Code (TC) 59X-XX.

3.22.3.12.16  (01-01-2012)
ERS Action Code - 3 Positions

  1. ALWAYS SSPND with Action Code 215 when corresponding with taxpayers in FLC 20 or 21 .

  2. The ERS Action Code indicates that specific information is missing, or the return is being suspended, or removed from processing. Error Resolution System (ERS) Action Codes will have sufficient detail to indicate if correspondence, in-house research, or other action(s) are required. For a complete listing of ERS Action Codes refer to IRM Exhibit 3.12.3-3.

  3. C&E Tax Examiners assign Action Codes to numbered returns that are unprocessable, require research, correspondence, etc. The code is entered on the lower center margin of the return.

  4. Correspondence Action Sheets (Form 3696 or 6001) used for initiating correspondence are attached by Code & Edit. ERS requires no change in the manner in which this is currently done. For routing within the service center (In-House Research), codes and literals for each Action Code will generally be sufficient with no further explanation.

  5. The Action Code assigned by C&E is transcribed and kept as part of the Form 1040/Form 1040NR record. It will always display as a Priority 1 error.

  6. The presence of a valid Action Code with the exception of Action Code 001, places the record in the suspense inventory, either Workable or Unworkable.

  7. If the Action Code assigned by C&E is invalid or incomplete, the "000" is used as a clear code to delete invalid or erroneous Action Codes when there is no reason to suspend the record.

  8. Only one Action Code can be assigned at one time to a record.

  9. Use Command Code SSPND, RJECT or NWDLN to enter an Action Code on the record, correct an invalid code, resuspend, or delete a record from ERS.

    1. Entering a valid Action Code with SSPND Command Code clears the record from the screen and places it in either Workable or Unworkable Suspense.

    2. An ERS Tax Examiner entering a valid Action Code with the RJECT Command Code deletes the record from ERS. Generally the Service Center Control File (SCCF) is automatically updated for the deleted records. Only Action Codes 620, 630, 640, 650, 660, and 670 are valid with Command Code RJECT.

    3. Entering an Action Code with the NWDLN Command Code deletes the record from ERS and establishes a new DLN for reinput.

3.22.3.12.17  (04-03-2013)
Field 01ACD Audit Codes - 10 Positions

  1. This is edited by C&E in the bottom right margin of Page 1.

    1. The valid Audit Codes for Form 1040NR (Doc. Code 72 and 73) are B, C, H, J, L, N, P, Q, S, U, V, W, X and Z.

    2. The valid Audit Codes for Form 1040-PR/Form 1040-SS (Doc. Code 26 and 27) are B, C, H, K, L, U and X.

  2. Invalid Conditions - are as follows:

    1. For Form 1040NR/Form 1040NR-EZ (Doc. Code 72/73) and the Audit Code is other than B, C, H, J, L, N, P, Q, S, U, V, X or W

    2. For Form 1040-PR/Form 1040-SS (Doc. Code 26/27) and the Audit Code is other than B, C, H, K, L U or X.

  3. Correction Procedures - Compare the field on the screen with the entry on the return. If edited or transcribed incorrectly, correct the screen display and the code entered in the lower right margin of page 1 of the return. If the code is illegible, use the following list to determine the correct Audit Code:

    Code Explanation
    H
    • Form 8891 is attached

    • Form 926 is attached

    • Form 1040NR, Form 3520-A is attached

    • Form 5471 or Form 5472 attached

    J Form 1116 credit claimed and amount is $25,000
    K
    • Preparer identified by Compliance Division Criminal Investigation Staff

    • Refund Scheme Return/Refund

    • Disclosure Statement, Refund Scheme, Preparer Identified is attached

    • Form 1040NR with Form 8854 attached

    L
    • Joint committee case

    • IRC Section 6501(d), request for prompt audit or assessment.

    N Form 1040NR filer occupation is entertainer or professional athlete.
    X Return file contains an ITIN for the primary and/or secondary taxpayer. This code is entered by Examiners in ITIN. It is not for use by examiners in ERS.
    Z Form 8919 Uncollected Social Security and Medicare Tax on Wages is filed with the return and is incomplete.

    Note:

    Audit Code "D" is NOT valid for Form 1040NR or NR-EZ. Collections has agreed to discontinue editing Audit Code "D" on these returns until further notice. Delete Audit Code "D"

    if edited/entered on a Form 1040NR or Form 1040NR-EZ.

    Note:

    ≡ ≡ ≡ ≡ ≡ "≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ "≡ ≡ " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. If the correct audit code cannot be determined delete the audit code from the screen.

3.22.3.13  (01-01-2011)
Section 02 - Form 3471 (Edit Sheet)

  1. Use the following instructions to correct errors present in Section 02.

3.22.3.13.1  (02-23-2011)
General Information - Section 02

  1. In some instances there are certain conditions on tax returns that are unallowable by law and not merely questionable. These items are manually input by either C&E or Examination. They will be edited on Form 3471. Unallowable items should only be coded when it results in ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

3.22.3.13.2  (01-07-2013)
Error Record Format-Section 02

  1. Section 02 contains the following Fields:

    Note:

    The "Location on the Form" applies to Form 1040NR, Form 1040NR-EZ and Form 1040-PR/Form 1040-SS unless specified otherwise.

    1040NR 1040NR-EZ 1040-PR/Form 1040-SS Field Title
    02RI 02RI 02RI Revalidation Indicator
    02PAV 02PAV 02PAV Primary Age Verified
    02SAV 02SAV 02SAV Secondary Age Verified
    02CEV   02CEV Child Tax Credit Total Eligible Verified
    02DTR   02DTR Dependent TIN Requirement
    02CD1 02CD1 02CD1 Unallowable Code-1
    02AM1 02AM1 02AM1 Unallowable Amount-1
    02CD2 02CD2 02CD2 Unallowable Code -2
    02AM2 02AM2 02AM2 Unallowable Amount-2
    02CD3 02CD3 02CD3 Unallowable Code -3
    02AM3 02AM3 02AM3 Unallowable Amount -3
    02AGI 02AGI 02AGI Unallowable Adjusted Gross Income
    02ITM 02ITM 02ITM Unallowable Itemized
    02NI 02NI 02NI Unallowable Net Income
    02TXA 02TXA 02TXA Unallowable Tax Adjustment
    02TXV 02TXV 02TXV Unallowable Tax Verified
    02RPD 02RPD 02RPD Correspondence Received Date
    0201 0201 0201 Error Delay Code
    0206 0206 0206 Late Filing Code
    02PDP 02PDP 02PDP Pre-Determined Delinquency Penalty
    0208 0208 0208 Form 4563 Indicator
    0211 0211 0211 ID Number Penalty

3.22.3.13.3  (01-01-2012)
Form 3471 - Edit Sheet for Section 02

  1. The current tolerance for Unallowable items on international returns ≡ ≡ ≡ ≡ ≡ ≡ unless otherwise specified.

    Exception:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. An entry is required in Field 02AGI when the UA affects:

    1. Lines 7 - 37 Form 1040

    2. Lines 7 - 21 Form 1040A

    3. Lines 1 - 4 Form 1040EZ

    4. Lines 8 - 35 Form 1040NR

    5. Lines 5 - 10 Form 1040NR-EZ

  3. An entry is required in Field 02ITM when the U/A affects Schedule A.

  4. An entry is required in Field 02NI when the U/A affects:

    1. Lines 38 - 43 Form 1040

    2. Lines 22 - 27 Form 1040A

    3. Lines 5 - 6 Form 1040EZ

    4. Lines 36 - 40 Form 1040NR

    5. Lines 11 - 14 Form 1040NR-EZ 1040NR-EZ

  5. An entry is required in Field 02TXA when the U/A affects:

    1. Lines 44 - 61 Form 1040

    2. Lines 28 - 37 Form 1040A

    3. Line 10 - Form 1040EZ

    4. Lines 41 - 57 Form 1040NR

    5. Lines 15 - 17 Form 1040NR-EZ

  6. An entry is required in Field 02TXV ONLY when any of the following verified fields are used:

    1. Tentative Tax Verified

    2. Total Tax Verified

    3. Credit for the Elderly/Disabled Verified

3.22.3.13.3.1  (01-01-2012)
Unallowable Code

  1. Refer to IRM Exhibit 3.12.3-8 for the complete list of UA Codes for domestic and International returns.

  2. Below is a list of UA Codes for only International returns:

    U/A Code Description
    57 PERSONAL EXEMPTION - Only one personal exemption may be claimed by a nonresident alien, unless the alien is a resident of Mexico, Canada, Republic of Korea, or a national of the United States.
    58 ITEMIZED DEDUCTIONS ON Form 1040NR A nonresident alien may not claim deductions for medical expenses, interests or taxes unless the deductions are connected with the conduct of a trade or business within the United States. (See Pub 519 )
    75 TREATY RATE The tax on your Form 1040NR has been adjusted because an incorrect treaty rate was used. You may use only the rate specified in the applicable tax treaty. (See Pub 518, Pub 519 or Pub 901)
    78 MOTOR VEHICLE CREDIT (5 or more vehicles claimed) - The vehicles claimed for the Alternative Motor Vehicle Credit or Electric Plug-In Motor Vehicle Credit do not meet the required make and model qualifications.
    79 DUPLICATE VEHICLE - You claimed the same vehicle on mort than one Form 8834, Form 8936 and/or Form 8910.
    87 NEW MOTOR VEHICLE CREDIT - Credit claimed is $8,000 or more.
    94 NON EFFECTIVELY CONNECTED INCOME AND ITEMIZED DEDUCTIONS A nonresident alien may not deduct contributions, or casualty or theft losses on non-business property located within the United States, from income not effectively connected with a U.S. trade or business. (See Pub 519.)
    95 J-1 VISA AND EMPLOYEE BUSINESS EXPENSES - Your expenses have been disallowed because you have not met the time requirements for taking these deductions. See IRM 3.22.3.165.3

3.22.3.13.4  (01-01-2012)
Field 0208 Form 4563 Indicator

  1. Description -This field is edited on Line 8 of Form 3471.

  2. Invalid Condition - Any entry other than "1" .

  3. Correction Procedures -

    1. If Form 4563 is attached to the return, C&E will enter a "1" . This number must be entered in Field 0208.

    2. Delete an entry other than a "1" , if present in this Field.

    3. Field 0208 is only valid for FLC 21.

3.22.3.14  (01-01-2012)
Section 03

  1. For Section 03 refer to IRM 3.12.3 for field descriptions, invalid conditions and correction procedures unless otherwise specified

3.22.3.14.1  (01-01-2013)
Error Record Format-Section 03

  1. Section 03 contains the following Fields:

    Note:

    The "Location on the Form" applies to Form 1040NR and Form 1040NR-EZ unless specified otherwise:

    Form 1040NR Form 1040NR-EZ Field Title
    0308 0303 Wages
    0309A   Taxable Interest
    0309B   Tax Exempt Interest
    0310A   Ordinary Dividends
    0310B   Qualified Dividends
    0311 0304 State Income Tax Refund
    0312 0305 Scholarship/Fellowship
    0313   Combined Schedule C Profit/Loss
    0314   Schedule D Profit/Loss
    0315   Other Gains/Losses
    0316A   Total Individual Retirement Account (IRA) Distributions
    0316B   Taxable IRA Distributions
    0317A   Total Pensions and Annuities
    0317B   Taxable Pensions and Annuities
    0318   Schedule E Profit/Loss
    0319   Combined Schedule F Profit/Loss
    0320   Taxable Unemployment Compensation
    0321   Other Income
    0322 0306 Income Exempt by Treaty
    0323 0307 Total Income
    0324   Educator Expenses (PY)
    0325   Health Savings Account Deduction
    0326   Moving Expenses
    0327   Deduction for Self Employment (SE)Tax
    0328   SE Retirement Plans Deductions
    0329   Self Employed Health Insurance
    0330   Penalty on Savings Withdrawal
    0331 0308 Scholarship/Fellowship Deduction
    0332   IRA Deduction
    0333 0309 Student Loan Interest Deduction
    0334   Domestic Production Activities Deduction
    03MSA   Archer Medical Savings Account
    03ADJ   Other Adjustments
    0335   Total Adjustments
    0336 0310 Adjusted Gross Income
    03RTA   Form 982 Indicator

3.22.3.14.2  (01-01-2012)
Fields 0308/0303 - Wages

  1. This field is located on Line 8, Form 1040NR; Line 3, Form 1040NR-EZ. Refer to EC 218 in both IRM 3.22.3 and IRM 3.12.3.

  2. Household Employees may not have W-2s to support an entry on Line 8, Form 1040NR; Line 3, Form 1040NR-EZ . They are instructed to write "HSH" and the amount of earnings to the left of the wages line. Consider this a "W-2 type" statement.

3.22.3.14.3  (01-01-2012)
Field 0309a Taxable Interest

  1. This field is located on Line 9a, Form 1040NR. Refer to EC 218 in both IRM 3.22.3 and IRM 3.12.3.

  2. United States bank interest, savings, and loan association, credit union or similar institution and certain deposits with United States insurance companies is not taxable, delete entry where reported.

    Note:

    Interest received from stocks, bonds, mutual funds etc. is considered taxable income.

3.22.3.14.4  (01-01-2011)
Field 0309b Tax Exempt Interest

  1. ≡ ≡ ≡ taxpayer's entry.

3.22.3.14.5  (01-01-2012)
Fields 0311/0304 - State Income Tax Refund

  1. This field is located on Line 11, Form 1040NR; Line 4 Form 1040NR-EZ. Refer to EC 218 in both IRM 3.22.3. and IRM 3.12.3.

3.22.3.14.6  (01-01-2012)
Fields 0312/0305 - Scholarships/Fellowships Grants

  1. Scholarships/Fellowships Grants are found on Line 12, Form 1040NR; Line 5 Form 1040NR-EZ. Refer to EC 218 in IRM 3.22.3.151.

  2. An entry on Line 12 Form 1040NR; Line 5 ,Form 1040NR-EZ can be from any or all of the following to report Scholarship/Fellowship Grants received:

    1. Form W-2 (issued by a college or an educational institution)

    2. Form 1042-S, income Code 15 (issued by a college or educational institution)

    3. A statement from the educational institution (on their letterhead) which identifies the income paid to the nonresident alien taxpayer as a Scholarship/Fellowship Grant.

    Note:

    Support is not required for an entry on Line 12, Form 1040NR; Line 5, Form 1040NR-EZ.

  3. If the Scholarships/Fellowship Grants is included in the wages (Field 0308 Form 1040NR; Field 0303 Form 1040NR-EZ), adjust the wages and enter the Scholarships/Fellowships Grants in Field 0312 Form 1040NR; Field 0305 Form 1040NR-EZ.

    Caution:

    If it can be determined that the Scholarships/Fellowships Grants entered on Line 12, Form 1040NR; Line 5 Form 1040NR-EZ is exempt under a valid tax treaty (check item L on page 5 of Form 1040NR; item J on page 2 Form 1040NR-EZ, enter the amount in Field 0322 Form 1040NR; Field 0306 Form 1040NR-EZ if not already entered by the taxpayer and delete the income where reported on the return.

3.22.3.14.7  (01-01-2012)
Field 0313 Combined Schedule C Profit/Loss

  1. This field is located on Line 13, Form 1040NR. Refer to EC 202 in IRM 3.12.3.75.1.4.

3.22.3.14.8  (01-01-2012)
Field 0314 Schedule D Profit/Loss

  1. This field is located on Line 14, Form 1040NR. Refer to EC 204 in both IRM 3.22.3 and IRM 3.12.3.75.3.4.

3.22.3.14.9  (01-01-2012)
Field 0315 Other Gains/Losses

  1. This field is located on Line 15, Form 1040NR. Refer to EC 218 in IRM 3.12.3.76.3.10.

3.22.3.14.10  (01-01-2012)
Fields 0316a and 0316b Total and Taxable IRA Distribution

  1. These fields are located on Line 16a (Total) and 16b (Taxable), Form 1040NR. Refer to EC 218 in IRM 3.12.3.76.3.11.

3.22.3.14.11  (01-01-2012)
Fields 0317a and 0317b Total and Taxable Pensions and Annuities

  1. These fields are located on Line 17a (Total) and 17b (Taxable), Form 1040NR. Refer to EC 218 in both IRM 3.22.3 and IRM 3.12.3.76.3.12.

3.22.3.14.12  (01-01-2012)
Field 0318 Schedule E Income/Loss

  1. This field is located on Line 18, Form 1040NR. Refer to EC 206 in IRM 3.12.3.75.4.4.

3.22.3.14.13  (01-01-2012)
Field 0319 Combined Schedule F Profit/Loss

  1. This field is located on Line 19, Form 1040NR. Refer to EC 208 in IRM 3.12.3.75.5.4.

3.22.3.14.14  (01-01-2012)
Field 0320 Taxable Unemployment

  1. This field is located on Line 20, Form 1040NR. Refer to EC 218 in IRM 3.12.3.76.3.13. For TY2009 ONLY, the first $2400 in unemployment compensation is not taxable.

3.22.3.14.15  (01-01-2012)
Field 0321 Other Income

  1. This field is located on Line 21, Form 1040 and Form 1040NR. Refer to EC 218 in both IRM 3.22.3.151 and IRM 3.12.3.76.3.15.

3.22.3.14.16  (01-01-2012)
Field 0322/0306 - Total Income Exempt by Treaty

  1. This field is located on Line 22, Form 1040NR; Line 6 Form 1040NR-EZ and is used for information purposes only. Refer to EC 218 in IRM 3.22.3.151.

  2. The taxpayer's entry on Line 22 must correspond to the information provided about treaty-exempt income reported on page 5, item L, or elsewhere on the return.

  3. The taxpayer must identify:

    1. the name of the foreign country whose tax treaty with the United States provides his exempt status;

    2. the treaty article number which exempts his specific income

    3. the number of months the taxpayer claimed the treaty benefit in prior years and

    4. the amount of the "exempt" income during the tax year

    Note:

    All four (4) items listed above must be identified before validation of the treaty can be completed. Correspond for any missing information. If no reply or an incomplete reply, disallow the treaty exemption.

3.22.3.14.17  (01-03-2012)
Field 0323 Total Income ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  1. This field is located on Line 23, Form 1040NR; Line 7, Form 1040NR-EZ; Line 22 Form 1040. Refer to EC 218 in both IRM 3.22.3.151 and IRM 3.12.3.76.3.1.

3.22.3.14.18  (01-01-2013)
Field 0324 Educator Expenses (PY)

  1. This field is located on Line 24, Form 1040NR and is ERS input only. Refer to EC 220 in both IRM 3.22.3 and IRM 3.12.3.

3.22.3.14.19  (01-01-2012)
Field 0325 Health Savings Account Deduction

  1. This field is located on Line 25, Form 1040NR. Refer to EC 228 in IRM 3.12.3.76.10.6.

3.22.3.14.20  (01-01-2012)
Field 0326 Moving Expenses

  1. This field is located on Line 26, Form 1040NR. Refer to EC 228 in IRM 3.12.3.76.10.7.

3.22.3.14.21  (01-01-2012)
Field 0327 Deduction for Self Employment Tax Amount

  1. This field is located on Line 27, Form 1040NR. Refer to EC 211 in IRM 3.22.3.147.

  2. Nonresident aliens who are filing a dual-status tax return are required to pay SE tax on their United States Self-Employment income and are allowed to take a deduction for one-half of the SE tax paid on Line 27.

3.22.3.14.22  (01-01-2012)
Field 0328 SE Retirement Plans Deduction

  1. This field is located on Line 28, Form 1040NR. Refer to EC 228 in IRM 3.12.3.76.10.9.

3.22.3.14.23  (01-01-2012)
Field 0329 Self Employed Health Insurance

  1. This field is located on Line 29, Form 1040NR. Refer to EC 228 in IRM 3.12.3.76.10.10.

3.22.3.14.24  (01-01-2012)
Field 0330 Penalty on Saving Withdrawal

  1. This field is located on Line 30, Form 1040NR. Refer to EC 228 in IRM 3.12.3.76.10.11.

3.22.3.14.25  (01-01-2012)
Fields 0331/0308 - Scholarships/Fellowship Grants Exclusion

  1. This field is located on Line 31, Form 1040NR; Line 8, Form 1040NR-EZ. Refer to EC 228 in IRM 3.22.3.157.

3.22.3.14.26  (01-01-2012)
Field 0332 IRA Deduction

  1. This field is located on Line 32, Form 1040NR. Refer to EC 222 in IRM 3.12.3.76.5.

3.22.3.14.27  (01-01-2012)
Field 0333 Student Loan Interest Deduction

  1. This field is located on Line 33, Form 1040NR. Refer to EC 224 in IRM 3.12.3.76.6.

3.22.3.14.28  (01-01-2012)
Field 0334 Domestic Production Activities Deduction

  1. This field is located on Line 34, Form 1040NR. Refer to EC 228 in IRM 3.12.3.76.10.16.

3.22.3.14.29  (01-01-2012)
Field 03ADJ Other Adjustments (dotted portion)

  1. This field is located on the dotted portion of Line 35, Form 1040NR; dotted portion of Line 36, Form 1040. Refer to EC 228 in both IRM 3.22.3 and IRM 3.12.3.76.10.18.

    Field 03MSA - Archer MSA - This field is located on the dotted portion to the left of line 35. See EC 227 in both IRM 3.22.3 and IRM 3.12.3.

3.22.3.14.30  (01-01-2012)
Field 0335 Total Adjustments

  1. This field is located on Line 35, Form 1040NR; Line 36, Form 1040. Refer to EC 230 in both IRM 3.22.3. and IRM 3.12.3.73.11.

3.22.3.14.31  (01-01-2012)
Field 0336 Adjusted Gross Income (AGI) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  1. This field is located on Line 36, Form 1040NR; Line 37, Form 1040. Refer to EC 230 in both IRM 3.22.3 and IRM 3.12.3.76.11.

3.22.3.14.32  (01-03-2012)
Field 03RTA Form 982 Indicator

  1. This field is only valid on a Form 1040NR or a Form 1040-PR/Form 1040-SS.

    Note:

    Field 03RTA is the only field that in Section 3 on a Form 1040-PR/Form 1040-SS

    .

  2. An entry is required in Field 03RTA when Form 982 is present. Enter a "1" in Field 03RTA.

3.22.3.15  (01-01-2012)
Section 04 Data

  1. For Section 04 refer to IRM 3.12.3 for field descriptions, invalid conditions and corrections unless otherwise specified.

3.22.3.15.1  (01-01-2014)
Error Record Format - Section 04

  1. Section 04 contains the following Fields:

    Note:

    The "Location on the Form" applies to Form 1040NR and Form 1040NR-EZ unless specified otherwise:

    1040NR 1040NR-EZ 1040-PR/Form 1040-SS Field Title
    04LSV     Limited Standard Deduction Verified
    0441 0414   Taxable Income
    04TIV 04TIV   Taxable Income Verified
    04AF     Additional Forms 8814 attached
    04AT     Additional Forms 8814 Tax
    0442 0415   Tentative Tax
    0442V 0415V   Tentative Tax Verified
    0443     Alternative Minimum Tax
    0445     Foreign Tax Credit
    0446     Credit for Child and Dependent Care Expenses
    0447     Retirement Savings Contribution
    0447V     Retirement Savings Contribution Verified
    0448     Child Tax Credit
    0448V     Child Tax Credit Verified
    0449     Residential Energy Credit from Form 5695
    0450     Form 3800,8801 and Other Credits
    0450A     General Business Credits
    0450B     Credit for Prior Year Minimum Tax
    04ADC     Adoption Credit
    04MIC     Mortgage Interest Credits
    04DC     DC Homebuyers Credit
    04QED     Form 8396 Qualified Plug-in Electric Drove Credit
    04AMC     Form 8910 Alternative Motor Vehicle Credit
    04QPE     Form 8834 Qualified Plug-in Electric Vehicle Credit
    04OSC     Other Statutory Credits
    0451     Total Statutory Credits
    04SCV     Total Statutory Credits Verified
    0453     Tax on Income Not Effectively Connected
    0454   0403 Combined Self Employment Tax
    0455 0416   Unreported Social Security and Medicare Tax on Form 4137 and Form 8919
    0456     Tax on Early Distributions
    0457     Gross Transportation Tax
    0458A   0404 Combined Household Employment Taxes
    0458B     First Time Home Buyer Repayment from Form 5405
    04LIR     Form 8611 Recapture
    04RTX     Recapture Tax
    04USS     Uncollected SST Tax on Tips
    0459     Other Taxes
    0459A   0405 Form 8959 Additional Medicare Tax
    0460 0417 0406 Total Tax
    0460V 0417V 0406V Total Tax Verified


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