Part 3. Submission Processing

Chapter 22. International Error Resolution

Section 3. Individual Income Tax Returns (Cont. 2)

3.22.3  Individual Income Tax Returns (Cont. 2)

3.22.3.15 
Section 04 Data

3.22.3.15.9  (01-01-2012)
Field 0442V/0415V Tentative Tax Verified

  1. This field is ERS input only. Refer to EC 260 and EC 265 in both IRM 3.22.3 and IRM 3.12.3.

3.22.3.15.10  (01-01-2012)
Field 0443 Alternative Minimum Tax

  1. This field is located on Line 43, Form 1040NR. Refer to EC 268 in both IRM 3.22.3 and IRM 3.12.3.76.2.1.

3.22.3.15.11  (01-01-2012)
Field 0445 Foreign Tax Credit

  1. This field is located on Line 45, Form 1040NR. Refer to EC 274 in both IRM 3.22.3 and IRM 3.12.3.77.1.1.

  2. Foreign Tax Credit cannot be claimed for income that was excluded because of a tax treaty.

3.22.3.15.12  (01-01-2012)
Field 0446 Credit for Child and Dependent Care Expenses

  1. This field is located on Line 46, Form 1040NR. Refer to EC 278 and EC 308 in IRM 3.12.3.

3.22.3.15.13  (01-01-2012)
Field 0447 Retirement Savings Contribution Credit

  1. This field is located on Line 47, Form 1040NR. Refer to IRM 3.12.3 and EC 288 in IRM 3.12.3.77.9.1.

3.22.3.15.14  (01-01-2012)
0447V Retirement Savings Contributions Verified

  1. This field is for ERS input only. Refer to EC 288 in both IRM 3.22.3 and IRM 3.12.3.

3.22.3.15.15  (01-01-2012)
Field 0448 Child Tax Credit

  1. This field is located on Line 48, Form 1040NR. Refer to Error Code 290 in both IRM 3.22.3 and IRM 3.12.3.

3.22.3.15.16  (01-01-2012)
Field 0448V Child Tax Credit Verified

  1. This field is ERS input only. Refer to EC 290 in both IRM 3.22.3. and IRM 3.12.3.

3.22.3.15.17  (01-01-2012)
Field 0449 Residential Energy Credit from Form 5695

  1. This field is located on Line 49, Form 1040NR. Refer to EC 291 in IRM 3.12.3.77.11.1.

3.22.3.15.18  (01-01-2012)
Field 0450 Form 3800,8801 and Other Credits

  1. This field is located on Line 50, Form 1040NR. Refer to EC 302 in both IRM 3.22.3 and IRM 3.12.3.78.2.1.

3.22.3.15.19  (01-01-2012)
Field 0450A General Business Credits

  1. The taxpayer will check Box a at Line 50, Form 1040NR. Refer to EC 302 in both IRM 3.22.3 and IRM 3.12.3.

3.22.3.15.20  (01-01-2012)
Field 0450B Credit for Prior Year Minimum Tax

  1. This field is ERS input only. This field is located on Line 50, Form 1040NR. The taxpayer will check Box b at Line 50, Form 1040NR. Refer to ECs 302, 308 and 310 in both IRM 3.22.3 and IRM 3.12.3.

3.22.3.15.21  (01-01-2012)
Field 04ADC Adoption Credit Form 8839

  1. This field is ERS input only. The taxpayer will check Box c, Line 50, Form 1040NR and write in Form 8839, Refer to ECs 294 and 299 in both IRM 3.22.3 and IRM 3.12.3

3.22.3.15.22  (01-01-2012)
Field 04MIC Mortgage Interest Credit Form 8396

  1. This field is ERS input only. The taxpayer will check Box c, Line 50, Form 1040NR and write in Form 8396. Refer to ECs 292, and EC 310 in both IRM 3.22.3 and IRM 3.12.3.

3.22.3.15.23  (01-01-2012)
Field 04DC Homebuyers Credit Form 8859

  1. This field is ERS input only. The taxpayer will check Box c, Line 50, Form 1040NR and write in Form 8859. Refer to ECs 297, and 310 in IRM 3.22.3 and IRM 3.12.3.

3.22.3.15.24  (01-01-2012)
Field 04QED Form 8936 Qualified Plug-in Electric Drive Credit

  1. This field is ERS input only. The taxpayer will check Box c, Line 50, Form 1040NR and write in Form 8936. Refer to ECs 299 and 310 in IRM 3.22.3 and IRM 3.12.3

3.22.3.15.25  (01-01-2012)
Field 04AMC Form 8910 Alternative Motor Vehicle Credit

  1. This field is ERS input only. The taxpayer will check Box c, Line 50, Form 1040NR and write in Form 8910. Refer to ECs 299 and 310 in IRM 3.22.3 and IRM 3.12.33.12.3

3.22.3.15.26  (01-01-2012)
Field 04QPE Form 8834 Qualified Plug-in Electric Vehicle Credit

  1. This field is ERS input only. The taxpayer will check Box c, Line 50, Form 1040NR and write in Form 8834. Refer to ECs 299 and 310 in IRM 3.22.3 and IRM 3.12.3

3.22.3.15.27  (01-01-2012)
Field 04OSC Other Statutory Credits

  1. This field is located on Line 50, Form 1040NR. The taxpayer will check Box c at Line 50 Form 1040NR. Refer to ECs 300, 302 and 310 in both IRM 3.22.3 and IRM 3.12.3.

3.22.3.15.28  (01-01-2012)
Field 0451 Total Statutory Credits

  1. This field is located on Line 51, Form 1040NR. Refer to EC 310 in both IRM 3.22.3 and IRM 3.12.3.

3.22.3.15.29  (01-01-2012)
Field 04SCV Total Statutory Credits Verified

  1. This field is ERS input only. it is to be used when the computer cannot arrive at the correct amount of Total Statutory Credits. Refer to EC 310 in both IRM 3.22.3 and IRM 3.12.3

3.22.3.15.30  (01-01-2012)
Field 0453 Tax On Not Effectively Connected Income

  1. Income not effectively connected with a United States trade or business is reported on Page 4, Form 1040NR and is taxed at a rate of 30 percent unless the taxpayer's country of residence has a different tax rate due to Treaty provisions. You may determine the correct Treaty rate, using Exhibit 3.22.3-2.

    Note:

    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

  2. A taxpayer must be a resident of the country whose treaty rate he/she is using. If not, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , enter Unallowable Code "75" and the applicable amount.

  3. Capital Gains and Losses:

    1. Schedule D is not required to support gains reported on Page 4, Form 1040NR.

    2. Net gains are taxed at the applicable treaty rate or 30 percent.

  4. Alimony is not effectively connected income and is reported on Page 4, Form 1040NR and is entered under Pension/Annuities.

  5. Awards and Prizes are not effectively connected income and are reported on Page 4, Form 1040NR.

3.22.3.15.31  (01-01-2012)
Field 0454 Combined Self-Employment Tax

  1. This field is located on Line 54, Form 1040NR. Refer to EC 100 and EC 209 in IRM 3.22.3.147.

  2. Dual-status

    1. Self-employment tax can be paid by a taxpayer filing a Form 1040NR dual-status, only on the income earned during the period of residence in the United States (Reported on Form 1040)

    2. If Section 17 is valid on Form 1040NR dual-status controlling return, enter RPC "W" .

3.22.3.15.32  (01-01-2012)
Form 1040-PR/SS 0403 Combined SE Tax

  1. This field is located on Line 3, Form 1040-PR or Form 1040-SS. Refer to EC 209 in IRM 3.22.3.147.

3.22.3.15.33  (01-01-2011)
Form 1040 SE Tax Field 0457 - Combined Self Employment Tax

  1. If a taxpayer is from the USVl, AS, GU, CNMI, or PR and files Form 1040 with a Schedule C, C-EZ, E (Part II present), F, or SE to report self-employment taxes in lieu of Form 1040-PR or Form 1040-SS, SSPND 610 to renumber as Form 1040-SS.

    Caution:

    If the taxpayer is claiming wages and/or withholding, do not convert.

  2. If the taxpayer resides in any of the following countries GTSEC 01 and enter RPC "S" in Field 01RPC.

    • Australia (Effective 10/1/02)

    • Austria

    • Belgium

    • Canada

    • Chile

    • Czech Republic

    • Denmark

    • Finland

    • France

    • Germany

    • Greece

    • Ireland

    • Italy

    • Japan

    • Luxembourg

    • Netherlands

    • Norway

    • Poland

    • Portugal

    • South Korea

    • Spain

    • Sweden

    • Switzerland

    • United Kingdom (England, Northern Ireland, Scotland, and Wales)

    Exception:

    Do not edit RPC "S" if the FS is "2" .

3.22.3.15.34  (01-01-2012)
Field 04RTX Recapture Tax

  1. This field is ERS input only. Refer to EC 330 in IRM 3.12.3.79.8.1.

3.22.3.15.35  (01-01-2012)
Field 0455/0416 Unreported Social Security and Medicare Tax for Form 4137 and Form 8919

  1. This field is located on Line 55, Form 1040NR; Line 16 Form 1040NR-EZ. Refer to EC 316 in both IRM 3.22.3 and IRM 3.12.3.

3.22.3.15.36  (01-01-2012)
Field 04LIR Recapture Tax

  1. This field is ERS input only. Refer to EC 330 in IRM 3.12.3.79.8.1.

3.22.3.15.37  (01-01-2012)
Field 0456 Tax on Early Distributions

  1. This field is located on Line 56, Form 1040NR. Refer to EC 318 in IRM 3.12.3.78.8.1.

3.22.3.15.38  (01-01-2012)
Field 0457 Gross Transportation Tax

  1. This field is located on Line 57, Form 1040NR. Refer to EC 330 in IRM 3.22.3.213.

3.22.3.15.39  (01-01-2012)
Field 0458A/4404 Combined Household Employment Taxes

  1. This field is transcribed from Line 58A, Form 1040NR or Line 4 of Form 1040-PR and Form 1040-SS. Refer to ECs 320,322, 324 and 326 in IRMs 3.22.3 and 3.12.3

3.22.3.15.40  (01-01-2012)
Field 0458B First Time Home Buyer Repayment from Form 5405

  1. This field is transcribed from Line 58B, Form 1040NR. Refer to ECs 330 and 601.

3.22.3.15.41  (01-01-2012)
Field 04USS Uncollected Tax on Reported Tips

  1. This field is ERS input only. Refer to EC 330 in IRM 3.12.3.79.8.1.

3.22.3.15.42  (01-01-2012)
Field 0459 Other Taxes

  1. This field is transcribed from Line 59, Form 1040NR. Taxpayers will identify these taxes by entering a code from the instructions. Refer to EC 330.

3.22.3.15.43  (01-01-2012)
Field 0460/0417/0405 Total Tax

  1. This field is located on Line 60, Form 1040NR; Line 17 Form 1040NR-EZ; Line 5 Form 1040-PR/SS. Refer to EC 330 in both IRM 3.22.3.213 and IRM 3.12.3.79.8.1.

3.22.3.15.44  (01-01-2012)
Field 0460V/0417V/0405V Total Tax Verified

  1. This field is ERS input only. Refer to EC 265 in both IRM 3.22.3 and IRM 3.12.3 .

3.22.3.16  (01-01-2012)
Section 05 Data-Payments, Balance Due/Refund

  1. For Section 05 refer to IRM 3.12.3 for field description, invalid conditions and correction procedures unless otherwise specified.

3.22.3.16.1  (01-01-2013)
Error Record Format-Section 05

  1. The following fields will be displayed for Form 1040NR/NR-EZ.

    1040NR 1040NR-EZ 1040-PR/SS Field Title
    0561A 0518A   Withholding-Form(s) W-2 or 1099
    0561B     Withholding-Form(s) 8805
    0561C     Withholding-Form(s) 8288–A
    0561D 0518B   Withholding-Form(s) 1042-S
    0562 0519 0506 Estimated Tax Payments
    05MWP   05MWP TY 2009 Government Retiree Credit
    0563   0508 Additional Child Tax Credit
    0563V   0508V Additional Child Tax Credit Verified
    0564 05EXT 05EXT Form 4868 Payment
    0565   0507 Excess Social Security/tier 1 RRTA withheld
    0566     Fuel Tax Credit
    0567     Forms 2439–8801–8885
    0567A     Form 4136 Regulated Investment Tax Credit
    05RAD     Form 8839 Refundable Adoption Credit (PY)
    0567C     Form 8801 Refundable Credit for Prior Year Minimum Tax
    05HCC   05HCC Form 8885 Health Coverage Tax Credit
    0568 0520   Form 1040C
    0569 0521 0510 Total Payments
    05BDR 05BDR 05BDR Balance Due Refund
    0572 0524 0513 Estimated Tax Election
    0574 0526 05ETP Predetermined ES Tax Penalty
    05TPA 05TPA   Third Party Authorization Indicator
    05TPN 05TPN 05TPN Third party Designee Name
    05TPI 05TPI 05TPI Third Party Designee ID Number
    05EMW   05EMW E-File Mandate Waiver Indicator
    05PTN 05PTN 05PTN Preparer Telephone Number
    05PC 05PC 05PC Preparer's Code

3.22.3.16.2  (01-01-2012)
Fields 0561A, B, C and D /0518 - Withholding- Form 1040NR/ Form NR-EZ

  1. These fields are transcribed from Lines 61A ,B, C and D Form 1040NR; Line 18A and 18B Form 1040NR-EZ.

    Caution:

    DO NOT ALLOW FOREIGN WITHHOLDING

  2. Fields 0561A,B,C and D are for Federal income tax withheld as follows:

    1. 0561A is for Form(s) W-2 and 1099 withholding

    2. 0561B is for Form(s) 8805 withholding.

    3. 0561C is for Form(s) 8288–A withholding

    4. 0561D is for Form(s) 1042-S withholding

3.22.3.16.3  (01-01-2012)
Fields 0562/0519/0506 Estimated Tax Payments

  1. This field is transcribed from Line 62 Form 1040NR; Line 19 Form 1040NR-EZ; Line 6, Form 1040-PR/SS.

3.22.3.16.4  (01-01-2012)
Government Retiree Credit

  1. This credit is only valid for TY 2009. Although not transcribed for TY2009, Schedule M must be present when this credit is being claimed.

3.22.3.16.5  (01-01-2012)
Field 0563/0508 Additional Child Tax Credit

  1. This field is transcribed from Line 63 of Form 1040NR; Line 8, Form 1040-PR/SS. See IRM 3.22.3.219.

3.22.3.16.6  (01-03-2012)
Field 0563V/0508V Additional Child Tax Credit Verified

  1. This field is for ERS input only and is valid for TY98 and later. It is to be used when the computer cannot arrive at the correct Additional Child tax Credit. See IRM 3.22.3.218 and IRM 3.22.3.219 EC 339 and EC 340.

3.22.3.16.7  (01-01-2012)
Field 0564/05EXT Amount Paid with Request for Extension

  1. This field is transcribed from line 64 Form 1040NR

  2. For Form 1040NR-EZ and Form 1040-PR/ Form 1040-SS, this is an ERS input only field and is edited on the bottom right margin for Form 1040NR-EZ and Form 1040-PR/ Form 1040-SS.

3.22.3.16.8  (01-01-2012)
Field 0565/0507 Excess Social Security (SST) /Railroad Retirement TAX (RRTA)

  1. This field is transcribed from Line 65, Form 1040NR; Line 7, Form 1040-PR/SS. See IRM 3.22.3.226.5.8 and IRM 3.22.3.226.6.2

3.22.3.16.9  (01-01-2012)
Field 0566 Fuel Tax Credit from Form 4136

  1. This field is transcribed from Line 66 Form 1040NR. See EC 344 in both IRM 3.22.3.220 and IRM 3.12.3.81.3.1

    Note:

    Exam must review all fuel tax ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If the amount claimed is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ SSPND 300 to Exam.

3.22.3.16.10  (01-01-2013)
Fields 0567A, 05RAD, 0567C, 05HCC -Form 2439, Form 8839, Form 8801 and Form 8885

  1. These fields are transcribed from Line 67A, 67B, 67C and 67D, Form 1040NR.

    Note:

    Of the Fields listed above, only Field 05HCC is valid for Form 1040-PR/SS. It is transcribed from Line 9 of Form 1040-PR/SS.

  2. Fields 0567A, 67B, 67C and 05HCC represent the following:

    1. 0567A - Credit from Form 2439 . (Formerly 05RIC)

    2. 05RAD - Refundable Credit from Form 8839 (Formerly 0567B).

    3. 0567C - Credit from Form 8801. (Formerly 05RPM)

    4. 05HCC - Credit from Form 8885. This is an ERS input only field.

3.22.3.16.11  (01-01-2012)
Field 0568 Credits paid with Form 1040–C

  1. This field is transcribed from Line 68, Form 1040NR.

3.22.3.16.12  (01-01-2012)
Field 0569/0510 Total Payments

  1. This field is transcribed from Line 69, Form 1040NR; Line 10, Form 1040-PR/SS. See IRM 3.22.3.226.5.1 EC 350 and IRM 3.22.3.226.6.1

3.22.3.16.13  (01-01-2012)
Field 05BDR Balance Due/Refund

  1. This field is a negative field (meaning a refund due to taxpayer) if transcribed from Line 70, Form 1040NR; Line 11, Form 1040-PR/SS. This field is positive (meaning amount due to IRS) if transcribed from line 73, Form 1040NR; Line 14, Form 1040-PR/SS. See IRM 3.22.3.229.2 EC 360.

3.22.3.16.14  (01-01-2012)
Field 0572/0514/0513 - Estimated Tax Election

  1. This field is transcribed from Line 72, Form 1040NR; Line 14, Form 1040NR-EZ; Line 13, Form 1040-PR or .Form 1040-SS

  2. Estimated Tax Election Field is used to indicate the amount of overpayment that the taxpayer wants to allocate toward the next years tax liability.

3.22.3.16.15  (01-01-2012)
Field 0574/0526/05ETP- Pre-Determined Estimated Tax Penalty

  1. This field is transcribed from Line 74, Form 1040NR; Line 26, Form 1040-NR-EZ

  2. This field is transcribed from the coded amount next to line 14 of Form 1040-PR or Form 1040-SS.

3.22.3.16.16  (01-01-2012)
Field 05TPA Third Party Authorization Indicator

  1. This field is transcribed from the third party designee area of page 2, Form 1040NR; page 1, Form 1040NR-EZ and Form 1040-PR or Form 1040-SS

3.22.3.16.17  (01-01-2012)
Field 05TPN Third Party Designee Name

  1. This field is transcribed from the Third Party Designee area on page 2, Form 1040NR; page 1, Form 1040NR-EZ and Form 1040-PR or Form 1040-SS. It is 35 characters in length.

3.22.3.16.18  (01-01-2012)
Field 05TPI Third Party Designee ID Number

  1. this field is transcribed from the Third Party Designee area on page 2, Form 1040NR; page 1, Form 1040NR-EZ and Form 1040-PR or Form 1040-SS. The taxpayer is instructed to enter 5 digits, alpha or numeric that he/she chooses as their ID Number.

3.22.3.16.19  (01-01-2012)
Field 05PTN Preparer Telephone Number

  1. This field is transcribed from under the Paid Preparer's information in the lower right hand margin of page 2, Form 1040NR; page 1, Form 1040NR-EZ and Form 1040-PR or Form 1040-SS. It is a ten-digit field that can contain alpha, numeric and blank entries.

3.22.3.16.20  (01-01-2012)
Field 05PC Preparer's Code

  1. This code will be edited to the right of the Preparer's EIN on page 2, Form 1040NR; page 1, Form 1040NR-EZ and Form 1040-PR or Form 1040-SS.


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