3.22.110  Chapter Three Withholding (CTW) Returns - Form 1042 (Cont. 2)

3.22.110.17 
Section 07 - Total Tax, Credits, Balance Due/Refund

3.22.110.17.1  (01-01-2014)
Field 0761A - Number of Form 1042-S Filed on Paper (1042 Line 61a)

  1. Field 0761A is a 6 position field which may or may not be present.

  2. Only numeric characters (0 thru 9) are valid.

  3. Field 0761A is Line 61a on Form 1042.

  4. Invalid Conditions:

    • A non-numeric character in the field.

    • The field is blank (if Field 0761B is also blank)

  5. Correction Procedures:

    1. Be sure that the field was transcribed correctly.

    2. If there are no entries on Line 61, correspond for the number of Form 1042-S.( specifically Copy A).

      Note:

      Do not correspond if there is at least one entry on Line 61 (not all lines must have entries) or if Code and Edit previously corresponded.

      Note:

      If the return is all zero's and/or Line 63a is blank or the taxpayer notates "No Taxable Income" , DO NOT CORRESPOND for Line 61a and 61b, Enter 000001 in Field 0761A. You must enter five zeros and a 1. Fields 0761a and 0761b are 6 position fields.

    Note:

    If Line 61a and 61b are blank and a Form 1042-T is attached, edit the number of Form 1042-S from Line 1b on the Form 1042-T to Line 61a. If only Form 1042-S are attached, count the number of Form 1042-S attached and edit the amount to Line 61a. If only 1042-S Copy A are the only forms attached. Detach any Forms (Copy A), along with any associated Form 1042-T(s) and send to Batching for processing.≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  6. Rejects Correction Procedures:

    1. If the REPLY is sufficient, enter the amount(s) into the proper lines on the return and into Field 0761A (or 0761B).

    2. If there is NO REPLY or the reply is insufficient, enter "000001" into Field 0761A. Also enter CCC "3" .

3.22.110.17.2  (01-01-2013)
Field 0761B - Number of Form 1042-S Filed Electronically (1042 Line 61b)

  1. Field 0761B is a 6 position field which may or may not be present.

  2. Only numeric characters (0 thru 9) are valid.

  3. Field 0761B is Line 61b on Form 1042.

  4. Invalid Conditions:

    1. A non-numeric character in the field.

    2. The field is blank (if Field 0761A is also blank).

  5. Correction Procedures: Same as Field 0761A (see IRM 3.22.110.17.1)

  6. Rejects Correction Procedures: Same as Field 0761A (see IRM 3.22.110.17.1 ).

3.22.110.17.3  (01-01-2013)
Field 0762A - Gross Income Paid

  1. Field 0762A is a 15 position field that may or may not be present.

  2. The field is found on Line 62a.

  3. The valid characters are numeric (0 thru 9) and blank.

  4. The amount must be positive and in DOLLARS and CENTS.

  5. The work income refers to all types of income: wages, interest, capital gains, dividends, etc., from which tax may or may not have been withheld.

  6. This field must have an entry if there is a tax amount on Line 63a or 63c.

  7. There can be an amount of income in Field 0762A without a tax being present on Line 63a (the tax is zero because of treaty provisions).

  8. Invalid Conditions:

    1. A non-numeric character in the field.

    2. The field is blank and Field 0763A has an entry.

    3. The amount of income is equal to or smaller than the amount of tax in Field 0763A.

      Note:

      If Field 0762A is invalid, then Fields 0762B and 0763C (but not Field 0763A) will also be invalid, whether there are entries in these fields or not. Correcting Field 0762A will simultaneously correct Fields 0762B and 0763C (if there are no errors in these two fields).

  9. Correction Procedures:

    1. If the amount on Line 62a is missing, correspond for the amount, unless a Canadian address (see note below).

      Note:

      If Line 62b is also blank, ask for the Line 62b entry when corresponding for Line 62a. (See note below.)

    2. If the amount on Line 62a is smaller than the amount of tax on Line 63a, correspond for the correct amount of income.

      Note:

      In BOTH a and b above, do NOT correspond if the address in the entity area is in Canada. In each case, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. If Code and Edit has already corresponded and there was no reply, do as instructed in the alpha list b) "Note" above.

  10. Rejects Correction Procedures:

    1. If the REPLY is sufficient, enter the amount onto Line 62a and into Field 0762A (also enter the correspondence received date, if required).

    2. If there was NO REPLY or the reply is insufficient, then ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

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

    3. If the taxpayer does not have an entry for income on Line 62a, correspond for the income using IDRS letter 1791C.

    4. If there is a REPLY, enter the amount provided by the taxpayer onto Line 62a and into Field 0762A.

    5. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Note:

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

3.22.110.17.4  (01-01-2013)
Field 0762B - Taxes Withheld/Assumed

  1. Field 0762B is a 15 position field that may or may not be present.

  2. This amount is found on Line 62b.

  3. Valid characters are numeric (0 thru 9).

  4. The amount must be positive and in DOLLARS and CENTS.

  5. Invalid Conditions:

    1. There is a non-numeric character in the field.

    2. Field 0762A and 0762B are blank, but required.

      Note:

      If Field 0762A is invalid, then 0762B and 0763C (but not 0763A) will also be invalid, whether all of these fields have entries or not.

  6. Correction/Rejects Correction Procedures:

    • Be sure the entry was transcribed correctly.

    • If there is no amount on Line 62b, make no entry on the line or in Field 0762B.

      Note:

      When corresponding for Field 0762A, also ask for this amount. Do not correspond for ONLY this amount. When the amount is entered into 0762A, the invalid condition in Field 0762B will disappear, even if blank.

3.22.110.17.5  (01-01-2013)
Field 07TQA> - Computed Total Quarterly Amount

  1. See IRM 3.22.110.16 (20) for information regarding this new computer generated alpha field designator.

3.22.110.17.6  (01-01-2013)
Field 0763A - Total Tax Liability

  1. Field 0763A is a 15 position field that may or may not be present.

  2. This amount is found on Line 63a.

  3. Valid characters are numeric (0 thru 9).

  4. The amount must be positive and in DOLLARS and CENTS.

  5. Invalid Conditions:

    1. There is a non-numeric character in the field.

    2. Field 0763A (and 0763C) will be invalid AND underprint zeros if they have an amount present but sections 03-06 are missing from the register.

    3. If 0763A underprints but Field 0763C does not, then look for a transcription error in Field 0763A (and possible 0763B and 0763C). Remember, that if Field 0763B is negative, it must have a negative field breaker.

    4. If the total of entries in sections 03 thru 06 differs from the amount in Field 0763A, then Fields 0763A and 0763C will underprint, but will not be marked invalid.

  6. Correction Procedures:

    1. Be sure the entry was transcribed correctly.

    2. Perfect this field if Line 63a is blank by adding the (positive only) amounts on Lines 1-60.

    3. If the taxpayer uses income amounts for ROFTL or Field 0763A amounts, correspond for correct tax liability.

    4. If Lines 1-60 are blank and Line 63a (Field 0763A) has an entry, determine if the amount on Line 63a is more or less ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    5. If Line 63a is less ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ enter the amount into Field 06L31 and onto Line 59 of the return.

    6. If Line 63a is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , Error Correction will correspond for the weekly liability information Lines 1 thru 60.

      Note:

      Do not correspond again if Code and Edit has already corresponded.

    7. If the return has a Canadian address. Enter the amount on Line 63a onto Line 59 and into Field 07B/D.

    8. When the QI Box is checked and the EIN is within the valid QI range of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ then follow instructions in IRM 3.22.110.14.11.

      Note:

      When reviewing the entries on Lines 1-60, be sure the taxpayer did not use the last line of a month as a total for the previous lines in the month.

      Example:

      There are entries on Lines 1 and 2, but the taxpayer entered the total onto Line 4, instead of Line 5. As Line 4 is transcribed, this will cause an error in total tax.

      If ... Then ...
      The entry on Line 63a is negative, Determine if a negative amount has been subtracted from the monthly tax liability (on Lines 1 thru 60).
      The total of negative amounts on Lines 1-60 exceeds the total of positive amounts, Line 63a must be the total of only the positive amounts (Lines 1 thru 60).

    9. Delete any negative amount from Lines 1-60 and 63a. Send TPNC 90 with the following literal:
      "You cannot enter negative amounts on Lines 1-60 or Line 63a. Such amounts are increased to zero and the total tax recomputed accordingly."

    10. If there is an underprint ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and there are no transcription errors, assign TPNC 02.

    11. If there is an underprint ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ then, Be sure Fields 0763A and 0763C are both entered correctly.

    12. If Field 07B/D (bal due/ref) underprints ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ DO NOT send a TPNC. Perfect Field 07B/D using the taxpayer's original figures for tax and credits.

3.22.110.17.7  (01-01-2013)
Field 0763B - Adjustments

  1. Field 0763B is a 15 position field that may or may not be present.

  2. The valid characters are numeric (0 thru 9) and blank.

  3. The field is entered in DOLLARS and CENTS and can be positive or negative.

  4. Invalid Conditions: Non-numeric character in the field.

  5. An example of a positive adjustment is:

    Example:

    If the taxpayer is a Regulated Investment Company (Form 1120-RIC) or Real Estate Investment Trust (Form 1120-REIT) and pays a dividend in January that was declared in the last quarter of the previous year, the tax is put onto Line 62 as a positive adjustment. If there is any doubt whether this applies to a taxpayer, look at the Filing Requirements, on INOLE to see if either of the above Form 1120 are filed in addition to Form 1042.

  6. Correction Procedures:

    1. Be sure that the field was entered correctly. A negative entry requires a - field breaker and the amount on the return must be bracketed.

    2. There must be a statement substantiating any negative adjustment amount. Correspond, if statement is not attached. Do not correspond if Code and Edit already did.

    3. If Code and Edit did correspond and there was NO REPLY, "X" the amount and blank the field. Send TPNC 90 with the following literal:
      "The amount of your adjustment on Line 63b was denied because you did not reply to our request for the required statement substantiating the adjustment. "

      Note:

      If Code and Edit corresponded for a statement for a positive amount tax increase, do not delete the adjustment if there was no reply. Be sure that CCC "3" is present.

  7. Rejects Correction Procedures:

    1. Correspond for the statement showing the computation of the negative adjustment, if not already done so by Code and Edit.

    2. If the REPLY is sufficient, allow the adjustment (and enter the correspondence received date, if required).

    3. If there is NO REPLY, or the reply is insufficient, follow the Error Correction no reply procedures above.

3.22.110.17.8  (01-01-2013)
Field 0763C - Net Tax Liability

  1. Field 0763C is a 15 position field that may or may not be present.

  2. The valid characters are numeric (0 thru 9) and blank.

  3. The amount must be positive only and in DOLLARS and CENTS.

  4. The amount is determined by combining the amounts in Fields 0763A and 0763B.

  5. The field is located on Line 63c.

  6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  7. Invalid Conditions:

    1. There is a non-numeric character in the field.

    2. Field 0763C will be invalid if Field 0762A (income) is either blank or has an amount that is less than Field 0763A, even if Field 0763C is entered correctly.

    3. Field 0763C (and 0763A) will be invalid AND underprint zeros if they have entries greater than zero but sections 03-06 are all missing from the error screens.

  8. Special Error Conditions:

    1. Field 0763C can never have a negative amount. The computer will not accept a negative field breaker (-). (If the amount in Field 0763B (adjustments) exceeds field 0763A, see table below).

    2. If there is a positive amount on Lines 1-60, there must be an amount in Field 0763C, unless a negative amount in Field 0763B reduces Field 0763C to zero.

    3. If the total of entries on Lines 1-60 (sections 03-06) differs from the total tax ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ then Fields 0763C (and 0763A) will underprint, but will not be invalid.

    4. If Field 0763C underprints but Field 0763A does not, there is probably a transcription error in Field 0763A, F or G. (If Field 0763B is negative, the field breaker must be negative.)

  9. Correction Procedures:

    1. If Field 0763C is invalid, be certain that Field 0762A (income) is entered correctly. If not, see instructions under Field 0762A.

    2. Field 0763C must be present if there is an entry in Field 0763A unless reduced by a negative amount on Line 63b and will underprint if blank or not entered correctly.

    3. The field will underprint if the computer's computation (combining all allowable amounts on Lines 1-60 and Line 63b) differs from the taxpayer's amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Line 63c Underprint Correction Procedures
      1 Run a tape to verify your totals. Be CERTAIN that all amounts are entered correctly.
      2 Assign TPNC 02.

      Note:

      If the difference is caused by a negative amount in the ROFTL, see instructions under Field 0763A for TPNC 90.

       
      3 If the taxpayer has computed Line 63c to a negative amount.
      (a) And it is caused by a negative amount on Lines 1-60, assign TPNC 90 (see instructions under Field 0763A).
      (b) If caused by a negative amount on Line 63b being larger than Line 63a, then reduce the adjustment amount on Line 63b so that it is equal to the amount on Line 63a (even if zero). Assign TPNC 90 with the following literal:
      "The negative adjustment amount on Line 63b cannot be larger than the tax on Line 63a. We have reduced Line 63b accordingly."
       
       
       

3.22.110.17.9  (01-01-2013)
Field 0764 - Total Paid by EFTPS

  1. Field 0764 is a 15 position field that may or may not be present.

  2. The amount must be positive and in DOLLARS and CENTS.

  3. The valid characters are numeric (0 thru 9) and blank.

  4. The amount on this line can be substantiated by researching BMFOLT for the applicable credit transaction codes and amounts (e.g., TC 650, 660, 670, etc.)

  5. This entry reflects the amounts paid during the tax year by the taxpayer by Electronic Filing.

  6. Invalid Conditions: There is a non-numeric character in the field.

  7. Correction Procedures:

    1. Be sure that the amount is entered correctly.

    2. Do not change the taxpayer's amount unless instructed to do so.

      Note:

      If the taxpayer enters the same amount on Lines 64, 66 and 67, reject the document so Rejects can determine by research whether Line 64 or 66 applies.

  8. Rejects Correction Procedures:

    1. If may be necessary to change this amount if directed by Unpostables (the amount may not equal the amount on BMFOLT).

      Note:

      If the difference is substantial, it may be necessary to correspond with the taxpayer for clarification (such as prior to issuing a manual refund), depending upon service center procedure.

    2. If the taxpayer entered the same amount on Lines 64 and 66, look at the EIN (to see if it is within the valid QI range ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and check BMFOLT to determine on which line the credit belongs. See the instructions under Field 0766.

  9. If Field 0763B is blank, add monthly total lines from the ROFTL area to come up with the correct figure.

3.22.110.17.10  (01-01-2013)
Field 0765 - Overpayment Applied

  1. Field 0765 is a 15 position field that may or may not be present.

  2. If is found on Line 65 of the Form 1042.

  3. The amounts must be positive only and in DOLLARS and CENTS.

  4. The valid characters are numeric (0 thru 9) and blank.

  5. The entry reflects the amount of (overpayment) credit elect from the previous year. It can be seen on the current year BMFOLT usually as a TC 716 or on the previous year BMFOLT as a TC 836 (this amount may be smaller than the taxpayer's amount due to the imposition of penalties and interest).

  6. Invalid Conditions: There is a non-numeric character in the field.

  7. Correction Procedures:

    1. Be sure that the amount is entered correctly.

    2. Do not change this amount unless instructed to do so.

  8. Rejects Correction Procedures:

    1. It may be necessary to change this amount if directed to do so by Unpostables or if another condition warrants a change, such as the issuance of a manual refund.

    2. Before changing the amount or corresponding with the taxpayer (if the difference is substantial), research the previous year's BMFOLT to determine if the amount was reduced by the computer because of penalties and/or interest being assessed, or if any of the amount was refunded or applied to a different module.

3.22.110.17.11  (01-01-2013)
Field 0766 - Credit From Other Withholding Agents

  1. Field 0766 is a 15 position field which may or may not be present.

  2. It is found on Form 1042, Line 66.

  3. The valid characters are numeric (0 thru 9) and blank.

  4. The entry must be positive and in DOLLARS and CENTS.

  5. This field can ONLY contain data if the taxpayer is an Intermediary (QI or NQI) (Field 01QIN must be a 1 or a 2).

  6. A Qualified Intermediary must have a valid QI EIN number. The QI's EIN must be in the range ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ in order to claim a refund using this credit on line 66. Remember, Field 01QIN must be a "1" . See IRM 3.22.110.18.22

  7. A Non-Qualified Intermediary (NQI) (Field 01QIN is a "2" ) can enter an amount on Line 66, but CANNOT claim a refund of this line credit at any time. All entries on Line 66 must be verified by attaching supporting Form(s) 1042-S to verify the credit amounts claimed. Failure to do so will result in denial of the refund or credit being claimed. The NQI recipient (Recipient Code 13 or 14) name on the 1042-S can show Withholding Rate Pool as the recipient name on the 1042-S (recipient line). However, the 1042-S is required to have a complete address.

  8. If the QI taxpayer is claiming a refund, then the amount on Line 66 must be substantiated by copies of Form(s) 1042-S attached to the Form 1042 (This credit amount will not appear on BMFOLT). The QI recipient (Recipient Code 15 or 16) name on the 1042-S will show Withholding Rate Pool as the recipient name on the 1042-S (recipient line). The 1042-S is not required to have a complete address.

  9. Generally, you may find that there are two types of Forms 1042-S attached to a Form 1042. One type of Form 1042-S is to remain attached to Form 1042 and the other type is to be detached from Form 1042-S and sent to Batching and Numbering after Form 1042 is edited.

    1. A Form 1042-S that is attached to Form 1042 to substantiate the amount of withholding at source claimed on line 66 must remain attached to Form 1042.

      Note:

      This type of Form 1042-S will show the withholding agents entity information from Form 1042 on Form 1042-S, lines 13a thru 13e and line 14.

      Figure 3.22.110-2a

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

      Form 1042 with Line 66 credit on QI 1042-S

      Figure 3.22.110-2b

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

      Form 1042-S remaining attached to Form 1042

    2. A Form 1042-S (Copy B only)that is submitted with Form 1042 (and possibly a Form 1042-T attached to the 1042) to reflect the amount of U.S. sourced income paid, and taxes withheld at the source payable to the foreign person or entity is to be detached from Form 1042 (along with Form 1042-T) and forwarded to Batching and Numbering. There may be an occasion where you may have to prepare a dummy 1042-T return.

      Note:

      This type of Form 1042-S will show the withholding agents entity information from Form 1042 on Form 1042-S, line 11 and lines 12a thru 12d.

      Figure 3.22.110-3a

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

      Detaching the correct Form 1042-S Copy A

      Figure 3.22.110-3b

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

      Detaching the correct Form 1042-S Copy A

      Figure 3.22.110-3c

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

      Detaching Form 1042-T to accompany 1042-S, Copy A

  10. All withholding agents (QIs and NQIs) must verify entries on Line 66 by attaching supporting Form(s) 1042-S Copy B to verify the credits claimed. The Form 1042 Instructions indicate a requirement for attaching Form(s) 1042-S for verification.

    Caution:

    If Form 1042-S is attached and the taxpayer is an Intermediary BUT the supporting 1042-S documentation for the entry on line 66 is not a different withholding agent (e.g. it is the same withholding agent/recipient), then correspond (1791C) for the correct 1042-S document that does not list the taxpayer as both the withholding agent and recipient.

    Exception:

    If the amount on in Field 0766 is not supported by any 1042-S, and the withholding amount claimed in this field is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ do not correspond, instead allow the credit.

  11. Invalid Conditions:

    1. There is a non-numeric character in the field.

    2. Form 1042 Line 66 is valid for Tax Year (TY) 2001 and subsequent.

  12. Correction Procedures:

    1. Be sure the amount was transcribed correctly. Also, be sure that the taxpayer did not use this line as a total line for Lines 64 and 65. If so, move to Line 67 and move the entry in Field 0766 to Field 0767.

    2. Do not change this amount unless instructed to do so.

    3. When there is an amount on Line 66, search the return for attached copies of Form 1042-S (Copy B), which must be present to substantiate the entire amount of the credit.

    4. Also look to see if one of the two Intermediary boxes was checked (the boxes are just above the ROFTL).

    5. If the Non-Qualified Intermediary box is checked (Field 01QIN is a 2) and there are no Form 1042-S attached, correspond for the missing Form 1042-S.

    6. Form 1042 Line 66 entries are only valid on TY 2001 and subsequent returns. Delete any amount in Field 0766 if Form 1042 is for TY 2000 and prior.

    7. If the Qualified Intermediary box is checked AND the EIN is within the valid QI range ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and there are no copies of Form 1042-S attached, correspond for the missing 1042-S using IDRS letter 1791C (if Code and Edit hasn't done so already).

    8. If the Qualified Intermediary block is checked but the EIN is NOT within the valid QI range, then, do not correspond. Delete the entries in Fields 0766 and 01QIN. Send TPNC 90 with the following literal:
      "The credit on Line 66 was denied because the Employer Identification Number on your Form 1042 does not identify you as a Qualified Intermediary and not entitled to credits assumed by others."

    9. If there is an amount on Line 66 and the taxpayer did not check either Intermediary box, reject the return for research by Rejects.

  13. Rejects Correction Procedures:

    1. If there is an amount on Line 66 and neither Intermediary box is checked, then:

      IF... THEN...
      The EIN is within the valid QI range Enter a 1 into Field 01QIN. Correspond if the Form 1042-S are missing.
      The EIN is not within the valid QI range Research the previous year's BRTVU and look for the Intermediary indicator 1 or 2. Enter this 2 into Field 01QIN. Correspond if the Form 1042-S are missing. If there is no 2 on BRTVU, delete the credit and send the TPNC 90 above.

    2. When a REPLY is received, attach the copies of Form 1042-S, enter the correspondence received date (if required) and continue processing.

    3. If the taxpayer REPLIES that Form 1042-S were attached to the return, research the Information Return Master File (IRMF) for Form 1042-S using IDRS Command Code IRPTR to locate the withholding document. If found, substantiate the credit by attaching a print of the collaborating information to the tax return.. Do not enter a correspondence received date as the Form 1042-S were removed by IRS and the error is not the taxpayer's. If not found, then disallow the credit and send TPNC 90 with the following narrative: "You did not provide substantiation to support your Line 66 entry."

    4. If there is NO REPLY, delete the credit, enter CCC "3" and send the TPNC 90 described above.

    5. If then:

      If... And... Then...
      The taxpayer uses a current revision of Form 1042 for a tax year prior to 2001, There is an entry on Line 66, Research BMFOLT to see if the credit should be on a different line on the return.
      The amount does not appear on BMFOLT,   Correspond for an explanation and official substantiation of the credit.
      The REPLY is acceptable,   Process the return.

      Note:

      If the taxpayer indicates that the amount is a QI credit see IRM 3.22.110.14.11.

      There is NO REPLY or the reply is insufficient,   Delete the credit, enter CCC 3 and send TPNC 90 to tell the taxpayer that because there was either no reply or the reply is insufficient, the credit was deleted.

3.22.110.17.12  (01-01-2013)
Field 0767 - Total Payments

  1. Field 0767 is a 15 position field that may or may not be present.

  2. The field is located on Line 67.

  3. The valid characters are numeric (0 thru 9) and blank.

  4. The entry must be positive and in DOLLARS and CENTS.

  5. Invalid Conditions:

    1. There is a non-numeric character in the field.

    2. The field will underprint if blank or incorrect and there is at least one entry on Lines 64-66.

  6. Correction Procedures:

    1. Be sure the amount is entered correctly.

    2. If the field underprints, be sure Fields 0764, 0765, and 0766 are entered correctly before perfecting Field 0767.

    3. Before correcting Field 0767, if there is an entry on Line 66, review the conditions under Field 0766.

    4. If there is an entry on Line 67 but lines 64-66 are blank, research BMFOLT and if amount is same input in Field 0764. If BMFOLT research leads to no findings, then correspond to have the taxpayer complete lines 64 thru 66.

    5. If the amount on Line 67 is negative (i.e., the amount is added to the balance due or subtracted from the refund) correspond for an explanation, if no explanation can be found on the return.

  7. Rejects Correction Procedures:

    If... Then...
    If Lines 64-66 are blank and there is an amount on Line 67, Research BMFOLT to see if the credits belong on Line 64 (TC 660 or TC 670) or 65 (TC 716).

    Note:

    Review the research procedures under Field 0766 to determine if there should be a Line 66 entry, if the previous step does not resolve the underprint.

    If the placement of the amounts cannot be resolved through research, Correspond for an explanation of the amount on Line 67. If there is a REPLY, enter the amounts accordingly, if allowable.
    If the taxpayer is using an unallowable credit, Delete the credit and send a TPNC 90 explaining why the credit was denied.
    There is NO REPLY, Delete the amount and send TPNC 90 telling the taxpayer that the credit amount was denied because there was no reply to our request for an explanation of the amount on Line 67.
    There is NO REPLY for an explanation of a negative credit on Line 67, Enter CCC "3" and move the negative credit amount to Line 63b (as a POSITIVE amount) and adjust the remaining fields accordingly.

    Note:

    The balance due or refund will agree with the taxpayer's amount.

3.22.110.17.13  (01-01-2013)
Field 07B/D - Balance Due/Overpayment

  1. Field 07B/D is a 15 position field that may or may not be present.

  2. The field is located on Lines 68 (+) and 69 (-).

  3. The valid characters are numeric (0 thru 9) and blank.

  4. The amount can be positive (balance due) or negative (refund).

    Note:

    If the overpayment is a refund, CCC "S " must appear in Field 0763A and there must be a "1" in Field 0771. If the overpayment is credit elect, CCC "E" must be in Field 0763A and Field 0771 must be blank.

  5. The field breaker must be positive (+) for a balance due and minus (-) for a refund.

  6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  7. The amount in the field is the difference between Field 0763C (tax) and Field 0767 (payments).

  8. Do NOT enter CCC "E" when:

    1. The overpayment is≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ or

    2. The taxpayer indicates that the overpayment is to be applied to a different tax period or return. Reject the return and notate "TRANSFER OVERPAYMENT" on the Form 4227. Do not make any corrections to the return.

    3. The Refund block on Line 70 is checked.

    4. There is no overpayment on Line 69 (either originally or removed due to a math error).

  9. If there is a remittance amount with the return that is causing an overpayment.

    1. Look at Lines 64-66 to see if the remittance amount is equal to one of these credits. If so, delete the credit entry on the line and from the field on the error register.

    2. If it is not equal to Lines 64-66, research BMFOLI to see if the credit should be transferred to another tax period or return.

    3. If research yields no results, correspond to learn the purpose of the remittance.

    4. Rejects will follow the Reply/No Reply instructions under Field 01TXP to process the return and remittance.

  10. Invalid Conditions:

    1. There is a non-numeric character in the field.

    2. The field will underprint if the field breaker is incorrect or the computer's amount differs from the taxpayer's ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    3. Interest or penalty was included as part of the balance due or refund.

    4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    5. A refund that is in Interest Jeopardy must be processed as a Manual Refund if the amount meets the Service Center criteria. See IRM 3.22.110.14.6.6 for additional information.

      Reminder:

      The interest free period for a Chapter Three Withholding Credit on Form 1042 is 180 days.

    6. An overpayment on Form 1042 can be either a refund or credit elect to the following year, but not both, as this is not in the program. If the taxpayer indicates that part of the overpayment is to be refunded and part is carried forward to the following year, the return must be rejected from Error Correction. Annotate on Form 4227 "REFUND CREDIT ELECT" . See Rejects correction procedures for processing.

      Note:

      Look on the return in the margin for an indication that Code and Edit already sent a Form 3465 to have the credit elect amount transferred. It will still be necessary to reject the return so Rejects can adjust the amounts on the return and register.

  11. Correction Procedures:

    1. Be sure that the amount AND field breaker are entered correctly.

      Reminder:

      When correcting the field breaker, a balance due is entered with a comma (,) and a refund with a pound sign (#).

    2. Delete any interest or penalty from the balance due or refund.

      Note:

      Deleting penalty or interest will DECREASE a balance due amount but will INCREASE a refund amount.

    3. If there is an underprint, be sure the tax and payments total are entered correctly and that there is no penalty or interest included. Assign TPNC 01.

      Note:

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

    4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    5. If it cannot be determined how the taxpayer computed the balance due or refund, reject the return for research by Rejects.

    6. Remember that if the taxpayer checks the NQI box on the front of the return, NO refund is allowed. Follow the correction procedures under Field 0766.

    7. If the QI taxpayer is claiming a refund, there must be Form 1042-S attached to the Form 1042 to substantiate the credit on Line 66 (see Field 0766 for more information).

    8. If the taxpayer wants all or part of the refund transferred to a different tax period or return, reject the return. Notate the Form 4227 "REFUND TRANSFER."

    9. If Field 07B/D is blank but is underprinting an overpayment, look to see if there is an entry on Line 66 (Field 0766) that was erroneously used as a total line for Lines 64 and 65. If so, move the data to the correct line and field.

    10. If neither checkbox on Line 70 was checked and there is an overpayment and you are corresponding for another condition, ask the taxpayer to indicate which box should have been checked. Do not correspond for this if there is no other reason to correspond (enter CCC "E" ).

    11. Do not send a TPNC if there is no underprint in the balance due/refund field (07B/D). If there are underprints in Fields 0763A and 0763C, but NOT in 07B/D, then be sure all money fields in Section 07 are entered correctly. Remember that the tolerance for total tax ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Fields 0763A and 0763C will underprint if the difference is ≡ ≡ ≡ ≡ ≡ more, but Field 07B/D will not underprint for an error ≡ ≡ ≡ ≡ ≡ ≡ ≡ In this case, bring up the underprints in Fields 0763A and 0763C. Do NOT send a TPNC in this case.

    12. If the withholding agent put the overpayment of balance due on the wrong line of the return, so that Field 07B/D has the correct (or in tolerance) amount but the wrong sign (field breaker), then: If you change the plus to a minus, be sure to enter CCC E or S into Field 0763A (as appropriate) and enter a 1 into Field 0771 if the overpayment is a refund. If you change the minus to a plus, be sure to delete CCC E or S from Field 0763A and delete the 1 from 0771, if present.

  12. Rejects Correction Procedures:

    1. If Error Correction cannot determine how the taxpayer computed the refund or balance due and researching the credits does not provide an answer, correspond with the taxpayer asking for an explanation if the amount is significant ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Otherwise, send TPNC 01.

    2. When the REPLY is received, adjust the return and fields accordingly. If NO REPLY is received, adjust the amounts in favor of the IRS,

    3. Follow service center procedures concerning Manual Refund processing, depending on whether the Manual Refund Forms (5792 and 3753) are completed in Error Resolution or in Accounting. If in Error Resolution, see IRM 3.12.38 for processing.

      Note:

      Regardless of where the forms are prepared, Rejects must enter the CCC O into Field 01CCC (and on the return, in brown pencil). If there is an error affecting the refund amount, send the appropriate TPNC.

    If... Then...
    The taxpayer wants all or part of the overpayment transferred to a different return, tax year, EIN, etc., or indicates that part of the overpayment is to be refunded and part credit elect to the following year:

    Note:

    In this case the taxpayer may check both boxes on Line 70,

    Do not prepare a Form 3465 if there is a notation in the margin of the return indicating Code and Edit already prepared and sent this form.
    The credit transfer can be done in the Rejects Unit, the Form 3465 is unnecessary.
    If all of the overpayment is to be transferred, enter Computer Condition Code X.
    Only part of the overpayment is to be transferred (credit elect) and the rest refunded:
    1. Reduce a credit amount (Lines 64-66) by the amount to be transferred.

    2. Reduce the credit amount, total and overpayment on the return and ERS system to reflect only the amount to be actually refunded. This is true for both computer-generated and manual refunds.

      Note:

      Even though it is part of the overpayment that the taxpayer wants carried over to the following year, you are not transferring part of the REFUND, but part of the CREDIT amount leading up to the refund.

    3. The above is to be done whether the Form 3465 was prepared, or the credit transfer was done in the Rejects unit.

    4. Because what now shows on ERS is the refund amount, CCC S will be in Field 01CCC and on the return.

      Note:

      Do not enter a CCC X (to hold the credit to be transferred in the module) if any part of the overpayment is to be refunded as this will prevent the refund from being released.

3.22.110.17.14  (01-01-2013)
Field 0771 - Refund Indicator

  1. Field 0771 is a 1 position field that may or may not be present.

  2. This field is located in the margin to the right of Line 70.

  3. The valid characters are 2 and blank.

  4. This field will contain a 2 if the Refund block on Line 70 is checked by the taxpayer.

  5. This field must be blank if the overpayment is to be credited to the following year or if there is a balance due on Line 69.

  6. This refund indicator is used in addition to the CCC S; it does not replace it.

  7. Invalid Conditions:

    1. Any character other than 2 or blank is present in the field.

  8. Correction/Rejects Corrections:

    1. If the field is invalid, look at Lines 69 to determine if there is an overpayment.

    2. If there is a balance due, delete the entry in Field 0771.

    3. If there is an overpayment, look at which box is checked on Line 70.

      IF.... THEN...
      The refund block is checked Enter a 2 into Field 0771.
      The credit elect block is checked "Blank" Field 0771.
      Neither block is checked Follow the instructions under Field 07B/D and correct Field 0771 accordingly

3.22.110.17.15  (01-01-2013)
Field 07FET - 2 Percent Excise Tax - Line 71

  1. Field 07FET is a 15 position field that may or may not be present.

  2. This amount is found on Line 71.

  3. Valid characters are numeric 0 thru 9.

  4. The amount must be positive and in DOLLARS and CENTS.

  5. The 2 percent excise tax paid on specified federal procurement payments reported on line 71 is already included in the ROFTL and line 63a.

    Note:

    Only federal agencies (Employment Code "F" present in ENMOD) making federal procurement payments to a foreign person or foreign entity are required to pay this excise tax to the IRS via EFTPS.

  6. Invalid Conditions:

    1. There is a non-numeric character in the field.

    2. Field 07FET is a negative amount.

    3. An entry is present in Field 07FET, but Field 0763C is blank.

    4. Employment Code "F" is not present in the Enmod.

  7. Error/Rejects Correction Procedures:

    1. Be sure the entry was transcribed correctly. Compare the entry on the return to the amount in Section 07, Field 07FET. If different, replace the amount on the ERS system with the correct amount.

    2. If the amount in Field 07FET (Line 71) is negative, delete the entry in Field 07FET.

    3. Correspond for Sections 03-06 and Fields 0762A, 0762B and 0763A, when an amount is present in Field 07FET (Line 71), but there is no entry in Fields 0762A, 0762B, 0763A and/or Field 0763C and the ROFTL (Sections 03-06) is blank.

      If... Then...
      There is NO REPLY,
      1. Enter CCC "3"

      2. Divide the amount in Field 07FET by two percent (.02) and enter the result in Field 0762A.

      3. Enter the amount from Field 07FET in Fields 0762B, 06L31, 0763A and 0763C.

      4. Do not enter five zeros and a 1. ("000001" ) in Field 0761A.

    4. Send TPNC 90 with the following literal:
      "You did not correctly complete Form 1042 to report the two-percent excise tax on federal procurement payments to a foreign person or foreign entity."

3.22.110.18  (01-01-2013)
Priority IV Errors – Error Codes 001 through 999

  1. This section provides detailed error correction procedures for Error Codes 001 through 999. These errors will be displayed with the error code assigned to them for the specific error in ascending numerical order. The screen display will show the error code assigned and the fields needed to make the necessary correction.

3.22.110.18.1  (01-01-2013)
♦Error Code 001 – Tax Year – Invalid Entry♦

  1. Fields Displayed – Error Code 001 will display as follows:

    Field Designator Field Name Length
    01TXP Tax Period 6
    01RCD Received Date 8
    01CCC Computer Condition Code 10
    01RDD Return Due Date 8

  2. Invalid Condition: Error Code 001 will generate when any of the following conditions are present:

    • Computer Condition Code "G" is Not Present – The processing date is equal to or more than 2 years and 10 months after the Return Due Date or the Received Date (whichever is later) and Computer Condition Code "W" is not present.

    • Computer Condition Code "G" is Present – The processing date is equal to or more than 2 years and 10 months after the Return Due Date and Computer Condition Code "W" is not present.

    • "G" Coded and Non-"G" Coded Returns – The processing date is less than two years after the Return Due Date and Computer Condition Code "W" is present.

  3. Correction Procedures::

    1. Correct all misplaced entries, coding and transcription errors.

    2. Do not send the following returns to Statute Control for clearance. Instead, enter "W" in Field 01CCC and on the return and continue processing:
      any return secured by Compliance (i.e., IRC 6020(b))
      any return with a TC 59X
      Any return that is a Substitute for Return (SFR) prepared by Examination with "SFR" written in the margin and a Document 13133, Expedite Processing Cycle is attached.

    3. Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information.

    If... Then...
    Field 01RCD is blank
    1. Enter the Received Date in Field 01RCD. Use the earliest date if multiple Received Dates are present.

    2. See IRM 3.22.110.14.7 to determine the Received Date

    CCC "W" was entered incorrectly Delete CCC "W" from Field 01CCC.
    The return has a stamp that indicates a previous clearance by Statute Control within the last ninety days Enter CCC "W" in Field 01CCC and on the return.

    Note:

    Do not send the return to Statute Control.

    The return is not stamped by Statute Control within the last ninety days
    1. SSPND 310.

    2. Prepare Form 4227 to route to Statute Control.

  4. Suspense Correction

    1. When Statute Control returns the cleared document, enter W in Field 01CCC and on the return. Continue processing.

    2. Statute Control requests the record to be voided to them, SSPND 640.

3.22.110.18.2  (01-01-2013)
♦Error Code 002 – Name Control Mismatch♦

  1. Fields Displayed

    Field Designator on Form 1042 Field Name Length
    CL Clear Code 1
    01NC Name Control/Check Digit 4
    )))) Name Control Underprint 4
    01EIN Employer Identification Number 9
    01CCC Computer Condition Code 10
    01TXP Tax Period 6
    02CON "In-Care-of" Name 35
    02FAD Foreign Address 35
    02ADD Street Address 35
    02CTY City 22
    02ST State 2
    02ZIP ZIP Code 12

  2. Invalid Condition: Error Code 002 will generate when the Name Control mismatched against the National Account Profile (NAP) or Entity Index File (EIF).

  3. Correction Procedures:

    1. Before taking any additional research steps to resolve Error Code 002, 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 remainder of the correction procedures.

    2. When corrections are made to Field 01NC or Field 01EIN, the computer will validate the entries with the NAP and reset the OLE indicators as appropriate upon transmitting the ERS screen.

    3. Correct all misplaced entries, coding and transcription errors.

    4. Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information.

    5. Refer to all of the following research instructions in this error code before taking any action.

    6. If Field 01NC and the Name on the return or attachments are the same but differ from the underprint in Field 01NC, research INOLES to determine the correct Name.

      If... Then...
      The Name on the return or attachment matches the Name Control on INOLES, Bring up underprint.
      The Name Control on INOLES is different from the Name on the return or attachment, Research NAMEE for a new EIN.

    7. If a new EIN is located, verify the Name Control using Command Code CC INOLES.

      If... Then...
      The Name Control on INOLES matches the Name on the return or attachment,
      1. Ensure that the entity information matches the return.

      2. Overlay Field 01EIN with the new EIN from NAMEE. When the EIN is changed from the one the taxpayer used, issue Letter 3875C as a non-suspense letter to the address on the return.

        Note:

        Do not send Letter 3875C if less than three digits of the EIN are transposed, different or missing.

      Multiple EINs are located,
      1. SSPND 320 to Entity Control.

      2. Prepare Form 4227 with the notation MULTIPLE EINs

      .
      INOLES indicates a "Merge To" (MT) EIN, Research the "MT" EIN on INOLES.
      The "MT" EIN matches the entity on the return or attachment, Enter the "MT" EIN in Field 01EIN.
      The "MT" EIN does not match the entity on the return or attachment, SSPND 320 to Entity Control.

    8. If the Name on the return or attachment does not agree with the Name Control on INOLES or there is an indication of a name change on Form 1042, research ENMOD for a new name.

      If... Then...
      The Name Control on ENMOD matches the Name on the return or attachment, Enter "C" in the Clear Code field.
      The Name Control on ENMOD or INOLES does not match the Name on the return or attachment,
      1. SSPND 320 to route the return to Entity.

      2. Attach Form 4227 with the notation "NO RECORD"

      .

    9. If the Name change has not been made, research ENMOD for a pending TC 013.

      If... Then...
      A pending TC 013 is present, Enter "C" in the Clear Code field.
      A pending TC 013 is not present,
      1. SSPND 320 to route to Entity.

      2. Attach Form 4227 with the notation "REQUEST NAME CHANGE (TC 013)"

      .

  4. Suspense Correction: If there is an indication that Entity Control has assigned an EIN to the return, determine the Entity Assignment Date:

    If... Then...
    The Entity Assignment Date is past the Return Due Date and IRS Received Date,
    1. GTSEC 01.

    2. Enter the Entity Assignment Date in Field 01CRD.

    The Entity Assignment Date is not past the Return Due Date and IRS Received Date Continue processing.

  5. Research IDRS using CC BMFOL to determine if payments posted incorrectly:

    If... Then...
    The payment posted to the wrong EIN,
    1. Prepare Form 3465, Adjustment Request, to have the payment transferred to the correct module.

    2. Notate on Form 3465, "MOVE PAYMENT TO CORRECT MODULE UPON COMPLETION AND RELEASE FREEZE" .

    3. Write "FORM 3465 PREPARED" on the return, to the left of the Entity section.

    4. Enter CCC "X" in Field 01CCC.

    The payment posted correctly,
    1. Enter the correct EIN in Field 01EIN and on the return.

    2. Enter "C" in the Clear Code field.

    Payment cannot be located, Enter "C" in the Clear Code field.

3.22.110.18.3  (01-01-2013)
♦Error Code 003 – Check Digit Invalid♦

  1. Fields Displayed: Error Code 003 will display as follows:

    Field Designator Field Name Length
    01NC Name Control 4
    )))) Name Control Underprint 4
    01EIN Employer Identification Number 9
    01CCC Cond-Code-Field 10

    Note:

    The first 2 positions of the field must be blank and the last positions must be alphabetic.

  2. Invalid Condition: Error Code 003 will generate when any of the following conditions are present:

    • A check digit is present but is not valid for the EIN.

    • The letters "E" , "G" or "M" are present in Field 01NC.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

    2. Compare the displayed fields with the return and attachments. If incorrect, overlay the screen with the correct information.

      If... Then...
      The check digit in Field 01NC does not match the return or is not legible , Enter the Name Control from the return in Field 01NC.
      The EIN on the return is not legible, Research NAMEE for correct EIN.

    3. Compare the EIN from NAMEE to the EIN on the return.

    If... Then...
    The EIN on Form 1042 matches the EIN on NAMEE, Enter Name Control from NAMEE in Field 01NC.
    Research indicates a different EIN, Verify the EIN and name on INOLES.
    Name Control on INOLES matches the name on the return or attachment,
    1. Overlay Field 01EIN with the EIN from INOLES.

    2. Issue Letter 3875C as a non-suspense letter to the address on the return.

      Note:

      Do not send Letter 3875C if less than 3 digits of the EIN are transposed, different or missing.

    Unable to locate an EIN or more than one EIN is located,
    1. SSPND 320 to Entity.

    2. Prepare Form 4227 with the notation "NO RECORD OF EIN" .

3.22.110.18.4  (01-01-2013)
♦Error Code 004 – Name Control/EIN Validation♦

  1. Fields Displayed: Error Code 004 will display as follows:

    Field Designator Field Name Length
    CL Clear Code 1
    01NC Name Control 4
    )))) Name Control Underprint 4
    01EIN Employer Identification Number 9
    01CCC Cond-Code-Field 10

  2. Invalid Condition: Error Code 004 will generate when any of the following conditions are present:

    • The EIN is not present at Master File (MF).

    • The Entity Index File (EIF) and the NAP (National Account Profile) were not accessed or were not operational, causing a blank underprint in Field 01NC.

    Note:

    An underprint of "XXXX" indicates that there is no account on the Master File, while a blank underprint indicates that the NAP has not been accessed or was not operational.

  3. Correction Procedures:

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

    2. When corrections are made to Field 01NC or Field 01EIN, the computer will validate the entries with the NAP and reset the OLE indicators as appropriate upon transmitting the ERS screen.

    3. Correct all misplaced entries, coding and transcription errors.

    4. Compare the displayed fields with the return. If incorrect, overlay the screen with the correct information.

    5. If Field 01NC and the Name on the return or attachments are the same but differ from the underprint in Field 01NC, research INOLES to determine the correct Name Control:

      If... Then...
      The Name on the return or attachment matches the Name Control on INOLES Bring up underprint.
      The Name Control on INOLES is different from the NAME on the return or attachment Research NAMEE for a new EIN.

    6. If a new EIN is located, verify the Name Control using CC INOLES.

      If... Then...
      The Name Control on INOLES agrees with the Name on the return or attachment
      1. Ensure that the entity information matches the return.

      2. Overlay Field 01EIN with the new EIN from NAMEE. When the EIN is changed from the one the taxpayer used, issue Letter 3875C as a non-suspense letter to the address on the return.

        Note:

        Do not send Letter 3875C if less than 3 digits of the EIN is transposed, different or missing.

      Multiple EINs are located
      1. SSPND 320 to Entity Control.

      2. Prepare Form 4227 with the notation "MULTIPLE EINs"

      .
      INOLES indicates a "Merge To" (MT) EIN Research the "MT" EIN on INOLES.
      The "MT" EIN matches the entity on the return or attachment Enter the "MT" EIN in Field 01EIN.
      The MT EIN does not match the entity on the return or attachment SSPND 320 to Entity Control.

      Note:

      Rejects will never correspond for an EIN. If the return cannot be perfected through research, it must go directly to Entity.

    7. If the Name on the return or attachment does not agree with the Name Control on INOLES or there is an indication of a name change on Form 1042, research ENMOD for a new name.

      If... Then...
      The Name Control on ENMOD agrees with the Name on the return or attachment Enter a "C" in the Clear Code field.
      The Name Control on ENMOD or INOLES does not agree with the Name on the return or attachment
      1. SSPND 320 to route the return to Entity.

      2. Attach Form 4227 with the notation "NO RECORD"

      .

    8. If the Name change has not been made, research ENMOD for a pending TC 013.

      If... Then...
      A pending TC 013 is present Enter "C" in the Clear Code field.
      A Pending TC 013 is not present
      1. SSPND 320 to route to Entity.

      2. Attach Form 4227 with the notation "REQUEST NAME CHANGE" .

  4. Suspense Correction: If there is an indication that Entity has assigned an EIN to the return, determine the Entity Assignment Date.

    If... Then...
    The Entity Assignment Date is past the Return Due Date and Received Date
    1. GTSEC 01.

    2. Enter the Entity Assignment Date in Field 01CRD.

    The Entity Assignment Date is not past the Return Due Date and Received Date Continue processing.

3.22.110.18.5  (01-01-2013)
♦Error Code 005 – Invalid Tax Year or Received Date♦

  1. Fields Displayed:

    Field Designator Field Name Length
    CL Clear Code 1
    01TXP Tax Period 6
    01RCD Received Date 8
    01CCC Cond-Code-Field 10

  2. Invalid Condition: Error Code 005 will generate when the year-month of the processing date is later than the Tax Period plus six months and the Received Date is not present.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

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

    3. A Received Date must be in Field 01RCD if the return is not timely filed.

    4. Use the earliest Received Date in Field 01RCD if there are multiple received dates on the return.

      Exception:

      Do not use a Received Date in Field 01RCD that is prior to the beginning of the tax period.

    5. Determine the IRS Received Date using instructions in IRM 3.12.BMF.17 and reference the Received Date subsection when one is needed but it is not stamped on the return, or a valid handwritten Received Date is not present.

3.22.110.18.6  (01-01-2013)
Error Code 006 – Remittance Without Received Date

  1. Fields Displayed: Error Code 006 will display as follows:

    Field Designator Field Name
    RMIT> Remittance Amount
    01TXP Tax Period
    01RCD Received Date
    01CCC Condition Code Field

  2. Invalid Condition: Remittance is received with the return but a Received Date is not present.

  3. Correction Procedures::

    1. Correct all misplaced entries, coding and transcription errors.

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

    3. If the Received Date is missing or illegible, determine the date as follows:

      Legible U.S. Post Office postmarked date. Accept postmark date stamped in margin by Receipt and Control.

      Note:

      Receipt and Control function will attach the USPS tracking page if the postmark date is missing from a piece of certified mail. Use the "Acceptance" and "Date and Time" as the postmark date.


      Signature date (unless other information indicates signature date is invalid). Accept Revenue Officers or other IRS officials' signature date.
      The DLN Julian Date minus 10 days.
      The current date minus 10 days.
      If multiple dates are on the return, use the earliest date as the Received Date.

      Note:

      Do not consider private metered mail dates as postmark dates unless there is a "P.O." or "U.S.P.O." in the date circle.

3.22.110.18.7  (01-01-2013)
♦Error Code 007- Received Date Earlier Than Tax Year♦

  1. Fields Displayed:

    Field Designator Field Name Length
    01TXP Tax Period 6
    01RCD Received Date 8
    01CCC Computer Condition Code 10

  2. Invalid Condition: Error Code 007 will generate when the Received Date is earlier than the first day of the Tax Period/Year by two months or more..

  3. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

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

    If... And... Then...
    The Received Date is invalid and it appears that the incorrect year was used (i.e., 20120115 instead of 20130115), and other information (Julian date, postmark date, and/or signature date) indicates that the received date should be a current year   Change the Received Date year to the current year in Field 01RCD.
    The return is an early filed "Final" return The Tax Period ends with a calendar month (MM) of 12.
    1. Change the received date to 01012013.

    2. Enter a "F" in Field 01CCC.

    The return is an early filed "Final" return The Tax Period does NOT end with a calendar month (MM) of 12.
    1. Correct tax period to a calendar year end month "12 (i.e. 201211 to 201312)"

    2. Change the IRS received date to 01012013.

    3. Enter a "F" in Field 01CCC.

    The return is not an early filed "Final" return The Tax Period ending is less than four months after the Received Date
    1. SSPND 480.

    2. Prepare Form 4227 with the notation "EARLY FILED" .

    The Tax Period ending is more than four months after the Received Date
    1. Initiate correspondence for clarification of the Tax Period.

    2. SSPND 211.

    The month of the Received Date is prior to the Tax Period ending Change the month of the Received Date to equal the month of the Tax Period.

  4. Suspense Correction:

    If... Then...
    The taxpayer replies that the return is a "Final"
    1. Change the received date to 01012013.

    2. Enter a "F" in Field 01CCC.

    The taxpayer replies that the return is not a final return SSPND 480 until the end of the tax period provided by the taxpayer.
    The taxpayer fails to reply or the reply is not adequate
    1. Enter "3" in Field 01CCC.

    2. SSPND 480 until the end of the tax period indicated on the return.

3.22.110.18.8  (01-01-2013)
♦Error Code 010 – Amended Return "G" Coded♦

  1. Fields Displayed:

    Field Designator Field Name Length
    RMIT Remittance Amount 11
    01NC Name Control 4
    01EIN Employer Identification Number 9
    01TXP Tax Period 6
    01RCD Received Date 8
    01CCC Computer Condition Code 10
    01SIC Special Income Code 1
    01CRD Correspondence Received Date 8
    01PSN Preparer PTIN 9
    01PEN Preparer Employer Identification Number 9
    01CBI Paid Preparer Checkbox Indicator 1
    01CBT Paid Preparer Telephone Number 9
    01CBP Designee PIN 9
    Section 02    
    Section 03    
    Section 04    
    Section 05    
    Section 06 (Form 1042)  

  2. Invalid Condition: Error Code 010 will generate when Computer Condition Code "G" is present and fields other than 01NC, 01EIN, 01TXP, 01RCD, 01CCC and 01CRD contain entries.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

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

    3. Determine if CCC "G" was input correctly.

    4. If there is any doubt about whether a return is amended or not, research BMFOLT for the tax period and look for a TC 150 which indicates that another return was previously filed and that this return is amended.

    5. CCC W and 3 are the only other Computer Condition Codes that can be used with CCC G.

    If... Then...
    CCC "G" was input correctly
    1. DLSEC to delete all sections except Section 01.

    2. Delete the invalid entries that are present in Section 01. GTSEC 01, if necessary.

    CCC "G" was input incorrectly
    1. Enter all necessary data in Sections 02 thru 06.

    2. Ensure that the Section 01 fields are correct.

    3. Delete the "G" code in Field 01CCC.

    Note:

    When deleting CCC "G" and the sections required are shown as being present, no further verification of section entries is needed.

3.22.110.18.9  (01-01-2013)
♦Error Code 014 – Missing Address Entries♦

  1. Fields Displayed

    Field Designator on Form 1042 Field Name Length
    02CON "In-Care-of" Name 35
    02FAD Foreign Address 35
    02ADD Street Address 35
    02CTY City 22
    02ST State 2
    02ZIP ZIP Code 12

  2. Invalid Condition: Error Code 014 will generate when any of the following conditions are present:

    • If the street address is present, Field 02CTY (Field 02CTY on Form 1042) must be present, unless a Major City Code is used.

    • If a Major City Code is used, Field 02ADD must be present.

    • A City must be present. If the city is not in the Major City format, Field 02ST must be present.

    • A Major City Code is used and Field 02ST is present.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

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

    3. Research any of the following for valid address information: Document 7475, INOLES, NAMEE and ENMOD

    If... And... Then...
    A Major City Code is present A street address is not available
    1. Enter the City Name (spelled out, not in Major City format) in Field 02CTY (Field 02CTY on Form 1042).

    2. Enter the State Code in Field 02ST

    The Major City Code is correct The state is present Delete Field 02ST
    The ZIP Code or Address cannot be corrected from the information on the return, attachments or from research   DLSEC 02

3.22.110.18.10  (01-01-2013)
Error Code 015 - Foreign Address/State

  1. Fields Displayed:

    Field Designator on Form 1042 Field Name Length
    02CON "In-Care-of" Name 35
    02FAD Foreign Address 35
    02ADD Street Address 35
    02CTY City 22
    02ST State 2
    02ZIP ZIP Code 12

  2. Invalid Condition: Error Code 015 will generate when any of the following conditions are present:

    • Field 02ST has an entry other than "." (period/space) when Field 02FAD is present.

    • Field 02ZIP has an entry when Field 02FAD is present.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

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

    If... Then...
    A foreign address is present in Field 02FAD 1. Field 02ST must contain "." (period/space)
    2. Delete any entry in Field 02ZIP
    A foreign address is not present in Field 02FAD Check return for foreign address
    A foreign address is present on the return 1. Enter the foreign address in Field 02FAD.

    Note:

    If additional space is required, continue entering the address in Field 02ADD).


    2. Field 02CTY must contain the appropriate foreign country code (See Document 7475)..
    3. Field 02ST must contain "." (period/space).
    4. Delete any entry in Field 02ZIP .
    A foreign address is not present on the return 1. Verify the address on the return is not a foreign address.
    2. SSPND 610
    3. Renumber return with domestic DLN.

3.22.110.18.11  (01-01-2013)
♦Error Code 016 – ZIP Code/State Mismatch♦

  1. Fields Displayed:

    Field Designator on Form 1042 Field Name Length
    02CON "In-Care-of" Name 35
    02FAD Foreign Address 35
    02ADD Street Address 35
    02CTY City 22
    02ST State 2
    02ZIP ZIP Code 12

  2. Invalid Condition: Error Code 016 will generate when the ZIP Code is inconsistent with the Major City Code or State Code.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

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

    3. Research Document 7475, Command Codes INOLES, NAMEE or ENMOD for valid ZIP Code information:

    4. If only the first three digits of the ZIP Code can be determined, enter "01" in the fourth (4th) and fifth (5th) positions.

      If... And... Then...
      Unable to determine a valid ZIP Code from the return or attachment   Enter the valid ZIP Code found through research in Field 02ZIP
      The address is in a major city A Major City Code can be determined Enter Major City Code in Field 02CTY
      The address is in a major city A Major City Code cannot be determined
      1. Enter the name of the city in Field 02CTY

      2. Enter the State Code in Field 02ST

      The address is not in a major city  
      1. Enter the appropriate state abbreviation in Field 02ST

      2. Enter ZIP Code in Field 02ZIP

    5. Americas Post Office (APO)/Foreign Post Office (FPO)/Diplomatic Post Office (DPO) Addresses: An APO or FPO is not a foreign address. The Postal Service established new address requirements for APO/FPO addresses.

      Note:

      If an address appears in the old APO/FPO format, convert to the new State Code abbreviation based on the ZIP Code. For example, if the old address appears as "APO New York, NY 091XX" , convert to read as "APO AE 091XX"

      APO/DPO/FPO Code APO/DPO/FPO Zip Code
      APO AA 34000 - 34049
      FPO AA 34050 - 34099
      DPO AA 340XX-340XX
      APO AE 090XX - 094XX and
      096XX - 098XX
      FPO AE 095XX
      DPO AE 090XX-098XX
      APO AP 962XX - 965XX and
      98700 - 98759
      FPO AP 966XX and
      98760 - 98799
      DPO AP 962XX-966XX

3.22.110.18.12  (01-01-2013)
Error Code 026 – Tax Period Mismatch

  1. Fields Displayed: Error Code 026 will display as follows:

    Field Designator Field Name
    CL X Clear Code
    01EIN Employer Identification Number
    01TXP Tax Period
    )))) Tax Period Underprint
    01CCC Computer Condition Code

  2. Invalid Condition: Error Code 026 will generate when any of the following conditions are present:

    • The Tax Period underprint does not agree with the month on the EIF.

    • An "F" is not present in Field 01CCC.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

    2. Compare the displayed fields with the return.

    3. Verify the coding and transcription for the EIN, Tax Period, and Computer Condition Code.

    4. Determine taxpayer information through IDRS research (ENMOD, BMFOLE, BMFOLI).

    5. Resolve Error Code 026. See Exhibit 3.22.110-10 and Exhibit 3.22.110-11.

      IF.. Then..
      ENMOD - FYM Matches Clear
      ENMOD/BMFOLE -PN TC016 and 090 with matching FYM TC XXX within 12 months Clear
      TC Tax Period Mismatch SSPND 320 to Entity
      BMFOLI - MFT Not Present Clear SSPND 610
      MFT Present - No Postings Present Input TC016 -SSPND 351
      MFT Present - Postings all Subsequent SSPND 351 - TC016
      All Prior Posting Agree SSPND 351 - TC016
      Line 65 - (Field 0765) has an entry amount SSPND 351 to Rejects
      All Prior Posting W/Doc but no Dates Change the Tax Period to agree with Underprint
      None of the above apply SSPND 211

3.22.110.18.13  (01-01-2013)
Error Code 028 – Received Date Missing

  1. Fields Displayed:

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

  2. Invalid Condition: Error Code 028 will generate when both of the following conditions are present:

    • Computer Condition Code(s) "R, D, or 7" , is present.

    • Received Date is not present.

  3. Correction Procedures:

    1. Compare the displayed fields with the return. If incorrect, overlay the screen with the correct information.

      If... Then...
      CCC "R, D, or 7" , is present Enter the Received Date in Field 01RCD.
      CCC "R, D, or 7" , is not present Delete code "R, D, or 7" , from Field 01CCC.
      The return is not"G" coded
      1. GTSEC 02 and enter the data in the fields for Section 02 and transmit.

      2. When Error Code 010 generates, enter appropriate fields.

      3. Delete CCC "G" from Field 01CCC.

      The return is correctly "G" coded Enter the Received Date in Field 01RCD, determined in the following order:
      1. Postmark date stamped in margin by Receipt and Control.

      2. Signature date (unless other information indicates signature date is invalid). This also applies to Revenue Officers or other IRS Official signature date.

      3. The DLN Julian Date minus 10 days.

      4. Current date minus 10 days.

        Note:

        Do not consider private metered mail dates as postmark dates unless there is a "P.O." or "U.S.P.O." in the date circle.

    2. If multiple dates are on the return, use the earliest date as the Received Date.

      Reminder:

      Received Date should always be present. After determining if the Computer Condition Code is correct, always enter the Received Date as part of your correction.

      Note:

      Receipt and Control function will attach the USPS tracking page if the postmark date is missing from a piece of certified mail. Use the "Acceptance" and "Date and Time" as the postmark date.

3.22.110.18.14  (01-01-2013)
Error Code 030 - Penalty and Interest Code

  1. Fields Displayed: Error Code 030 will display as follows:

    Field Designator Field Name
    01TXP Tax Period
    01RCD Received Date
    01RDD Return Due Date - Computer
    01CCC Computer Condition Code
    01PIC Penalty and Interest -CD

  2. Invalid Condition: Error Code 030 will generate when the Penalty and Interest Code is present and the Received Date is on or before the Return Due Date or is after the 7 Day Grace Period.

  3. Correction Procedures:

    1. If field 01PIC is correct, then Enter the correct Received Date.

    2. If the correct Received Date is equal to or earlier than the Return Due Date, then Delete Code 1 from Field 01PIC.

    3. If the Received Date is correct but is later than the Return Due Date plus seven (7) days (Grace Period), then Delete code 1 from Field 01PIC.

    4. If more than one Received Date is present on Form 1042, then Use the earliest date.

3.22.110.18.15  (01-01-2013)
Error Code 034 – Correspondence Received Date Not Valid

  1. Fields Displayed: Error Code 034 will display as follows:

    Field Designator Field Name
    01TXP Tax Period
    01RCD Received Date
    01CRD Correspondence Received Date
    01RDD Return Due Date - Computer

  2. Invalid Condition: Error Code 034 will generate when either of the following conditions is present:

    • The Correspondence Received Date is later than the processing date.

    • Field 01CRD is equal to or earlier than Field 01RCD.

      Note:

      An entry in Field 01CRD does not require an entry in Field 01RCD.

  3. Correction Procedures:

    1. Compare the displayed fields with the return. If incorrect, overlay the screen with the correct information.

    2. The Received Date will either be stamped or edited on the return. If the Received Date is missing or illegible, determine the date in the following order:
      Legible U.S. Post Office postmarked date.

      Note:

      Receipt and Control function will attach the USPS tracking page if the postmark date is missing from a piece of certified mail. Use the "Acceptance" and "Date and Time" as the postmark date.


      Postmark date stamped in the margin by Receipt and Control.
      Signature date (unless other information indicates signature date in invalid). This applies to Revenue Officers' or other IRS Officials' signature date.
      The DLN Julian Date minus 10 days.
      The current date minus 10 days

      Note:

      Do not consider private metered mail dates as postmark dates unless there is a "P.O." or "U.S.P.O." in the date circle.

    3. The Correspondence Received Date will be determined from the date the reply was received at the Campus. Refer to the return for the Correspondence Received Date edited in the Entity section of the return. This can be verified by checking the stamped Received Date on the correspondence attached to the return.

    If... Then...
    The Correspondence Received Date is present and later than the processing date Delete the CRD from Field 01CRD.
    More than one Received Date is present
    1. Enter the earliest date.

    2. Enter "3" in Field 01CCC and on Form 1042.

3.22.110.18.16  (01-01-2013)
Error Code 073 – Fields 01CCC 3 and 01CRD Present

  1. Fields Displayed:

    Field Designator Field Name
    01CCC Computer Condition Code
    01CRD Correspondence Received Date

  2. Invalid Condition: Error Code 073 will generate when a "3" is present in Field 01CCC and an entry is present in Field 01CRD.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding and transcription errors.

    2. If IRS correspondence is attached, determine if a reply has been received from the taxpayer.

    If... Then...
    Reply to correspondence has been received Delete the "3" in Field 01CCC.
    No reply received Delete entry in Field 01CRD.

3.22.110.18.17  (01-01-2013)
Error Code 078 – Received Date Not Present

  1. Fields Displayed:

    Field Designator Field Name
    01RCD Received Date
    01CRD Correspondence Received Date

  2. Invalid Condition: Error Code 078 will generate when the return has been processed through RPS and a Received Date is not present.

  3. Correction Procedures:

    1. Compare the displayed fields with the return. If incorrect, overlay with the correct information.

    2. Determine the Received Date in the following priority:

      Determining the Received Date by looking at the
      • Stamped date on the return.

      • Envelope postmark date.

        Note:

        Receipt and Control function will attach the USPS tracking page if the postmark date is missing from a piece of certified mail. Use the "Acceptance" and "Date and Time" as the postmark date.

      • Revenue Officer's signature date.

      • Taxpayer's signature date.

      • DLN Julian date minus 10 days.

      • Current date minus 10 days.

3.22.110.18.18  (01-01-2013)
Error Code 704 - EIN not Consistent with Credit Withholding

  1. Fields Displayed:

    Field Designator Field Name
    0766 Amount Withheld by Others Credit
    01EIN EIN
  2. Invalid Condition:

    Error Code 704 will generate when an entry appears in Field 0766 and the EIN is not between ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. Correction Procedures:

    1. Verify Field 01EIN against the EIN on the Form 1042 return. If it is within ranges ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , then check Field 01QIN. Field 01QIN must be a "1" . GTSEC 01 to see if it is a "2 or blank" review the line on the return to determine if you need to correct Field 01QIN by deleting the current entry and entering a "1."

    2. If Field 01EIN is in error, enter "0.00" in Field 0766 to disallow the credit on Line 66. Also, assign TPNC 90 with the following literal: "The credit on Line 66 was denied because the Employer Identification Number on your Form 1042 does not identify you as a Qualified Intermediary entitled to credits assumed by others."

    Note:

    This error condition applies only to Line 66/Field 0766 on Form 1042. It does NOT apply for credits in Field 0764/Line 64 or Field 0765/Line 65. See Error Code 724 for specific directives for those fields.

3.22.110.18.19  (01-01-2013)
Error Code 706 - Discrepancy with ROFTL and Total Monthly Liability

  1. Fields Displayed

    1. The Fields must be positive and must be numeric (0 thru 9) and blank.

    2. The Fields are found on Lines 1 thru 60 (ROFTL) and on Line 63a of Form 1042.

    Field Designator Field Name
    03ADJ>
    03BDJ>
    03CDJ>
    03QR1>
    January Tax Liability Underprint
    February Tax Liability Underprint
    March Tax Liability Underprint
    1st Quarter Tax Liability Computed
    04DDJ>
    04EDJ>
    04FDJ>
    04QR2>
    April Tax Liability Underprint
    May Tax Liability Underprint
    June Tax Liability Underprint
    2nd Quarter Tax Liability Computed
    05GDJ>
    05HDJ>
    05IDJ>
    05QR3>
    July Tax Liability Underprint
    August Tax Liability Underprint
    September Tax Liability Underprint
    3rd Quarter Tax Liability Computed
    06JDJ>
    06KDJ>
    06LDJ>
    06QR4>
    October Tax Liability Underprint
    November Tax Liability Underprint
    December Tax Liability Underprint
    4th Quarter Tax Liability Computed
    07TQA> Total Quarterly Liability Amount Computed
    0763A Total Monthly Tax Liability
    S03NP Section 03 Not Present
    S04NP Section 04 Not Present
    S05NP Section 05 Not Present
    S06NP Section 06 Not Present
    S07NP Section 07 Not Present

  2. Invalid Conditions:

    1. An entry appears somewhere in the ROFTL (Sections 03, 04, 05, or 06) but Section 07 Field 0763A is blank.

    2. An entry appears in Section 07 Field 0763A, but the ROFTL (Sections 03, 04, 05, or 06) is blank or all zeros.

  3. Correction Procedures:

    1. If ROFTL Sections 03 thru 06 (Lines 1 thru 60) contain amounts and Field 0763A (Line 63a) is blank, then enter the underprint amount 07TQA in Field 0763A. If there is no underprint amount in Field 07TQA, then compare the ROFTL on the return to the error code 706 screen display to determine where the transcription error occurred. Afterwards, enter the total tax liability amount in Field 0763A.

    2. If ROFTL Sections 03 thru 06 (Lines 1 thru 60) are blank and Field 0763A (Line 63a) has an entry of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ enter the amount in Field 06L31. If Line 63a is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , correspond for the weekly tax liability (Lines 1 thru 60). Review all attachments prior to correspondence for entries.

      If..... Then....
      The REPLY is sufficient, Enter the amounts into the proper lines of the return and into the proper fields on the screen.
      There is a NO REPLY or an insufficient reply, Divide the amount on Line 63a by 4 and enter the result into Fields 03C31, 04F30, 05130 and 06L31 as applicable and into the corresponding lines on the return.
      The QI entered the total amount of tax withheld on Form 1042, Line 59 , DO NOT CORRESPOND, enter the amount in Field 06L31 (If not already transcribed).
      The QI does enter amounts of tax withheld on the lines of the ROFTL (Lines 1-60, as applicable) The ROFTL entries are subject to the same laws and restrictions as any other Withholding Agent.

      Reminder:

      If an entry is present in Field 07FET, then an entry must also be present in Field 0763A and in Sections 03 thru 06. You may need to enter the amount from 07FET to 06L31 and 0763A.

3.22.110.18.20  (01-01-2013)
Error Code - 716 - Total Monthly Liability and Computer Amounts Differ

  1. Fields Displayed:

    Field Designator Field Name
    TPNC Taxpayer Notice Code
    03ADJ>
    03BDJ>
    03CDJ>
    03QR1>
    January Monthly Tax Liability Underprint
    February Monthly Tax Liability Underprint
    March Monthly Tax Liability Underprint
    1st Quarter Tax Liability Computed
    04CDJ>
    04DDJ>
    04EDJ>
    04QR2>
    April Monthly Tax Liability Underprint
    May Monthly Tax Liability Underprint
    June Monthly Tax Liability Underprint
    2nd Quarter Tax Liability Computed
    05GDJ>
    05HDJ>
    05IDJ>
    05QR3>
    July Monthly Tax Liability Underprint
    August Monthly Tax Liability Underprint
    September Monthly Tax Liability Underprint
    3rd Quarter Tax Liability Computed
    06JDJ>
    06KDJ>
    06LDJ>
    06QR4>
    October Monthly Tax Liability Underprint
    November Monthly Tax Liability Underprint
    December Monthly Tax Liability Underprint
    4th Quarter Tax Liability Computed
    0763A Total Quarterly Liability Amount
    07TQA Total Quarterly Liability Amount Computed
       
  2. Invalid Conditions: Error Code 716 will generate when the transcribed Total Monthly Tax Liability Amount on Line 63a (Field 0763A) on Form 1042 differs from the Computer amount by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

  3. Correction Procedures:

    1. Compare the entries on the screen with the entries on the return. (ROFTL) Lines 1 thru 60 on Form 1042 and Line 63a.

      Note:

      Negative amounts are not allowed on Form 1042, ROFTL) Lines 1-60. If any negative amounts are present on Lines 1 thru 60, DELETE the negative amounts and send TPNC 90 with the following narrative: "Negative amounts are not allowed on Lines 1 through 60. Such amounts are increased to zero and the total tax recomputed accordingly."

    2. Correct all misplaced entries, coding and transcription errors.

    If... Then...
    The taxpayer completed a field specific to this error code or calculated the Total Income field incorrectly Change Field 0763A on Form 1042 to agree with the underprint amount.
    Incorrect transcription of Fields 03A07 through 06L31 (ROFTL) Lines 1-60 on Form 1042

    Reminder:

    If an entry is present on Line 71 (Field 07FET), then an entry must also be present in Field 0763A and in Sections 03 thru 06.

    Enter correct amount from the return or the appropriate underprint. You may also need to GTSEC 07 to view Field 07FET.

    Reminder:

    You may need to enter the amount from Line 71 (Field 07FET) to 06L31 and 0763A, because the taxpayer may have omitted it and it is the only entry for the return that makes up the Total Tax Liability Amount.

    No transcription errors are found
    1. Verify that the entries on Lines 1 thru 60 have been brought forward.

    2. If there is an amount present for Total Income on Line 63a but the amount is not identified on Lines 1 thru 60, enter the amount

    Edited correctly Enter the verified total of Lines 1 thru 60 in Field 0763A on the Screen and edit Line 63a on the return, if different.
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Correspond with taxpayer to determine total monthly tax liability.
    The taxpayer failed to reply to previous correspondence, and If there is an underprint of $10.00 or more and no transcription errors, assign TPNC 02. If underprint of less than $10.00 , do not send TPNC. Perfect using taxpayers original figures for tax credits.
    The error in Total Monthly Tax Liability is +≡ ≡ ≡ ≡ ≡ ≡ ≡ Send TPNC 02

3.22.110.18.21  (01-01-2013)
Error Code 720 – Total Tax Liability and Computer Amounts Differ

  1. Fields Displayed: Error Code 720 will display as follows:

    Field Designator Field Name
    TPNC Taxpayer Notice Code
    03ADJ>
    03BDJ>
    03CDJ>
    03QR1>
    January Monthly Tax Liability Underprint
    February Monthly Tax Liability Underprint
    March Monthly Tax Liability Underprint
    1st Quarter Tax Liability Computed
    04CDJ>
    04DDJ>
    04EDJ>
    04QR2>
    April Monthly Tax Liability Underprint
    May Monthly Tax Liability Underprint
    June Monthly Tax Liability Underprint
    2nd Quarter Tax Liability Computed
    05GDJ>
    05HDJ>
    05IDJ>
    05QR3>
    July Monthly Tax Liability Underprint
    August Monthly Tax Liability Underprint
    September Monthly Tax Liability Underprint
    3rd Quarter Tax Liability Computed
    06JDJ>
    06KDJ>
    06LDJ>
    06QR4>
    October Monthly Tax Liability Underprint
    November Monthly Tax Liability Underprint
    December Monthly Tax Liability Underprint
    4th Quarter Tax Liability Computed
    0763C Total Net Tax Liability Amount
    )))) Total Net Tax Liability Underprint Amount
    0763A Total Quarterly Liability
    07TQA Total Quarterly Liability Computed
    0763B Adjustment Amount
       

  2. Invalid Condition: Error Code 720 will generate when the transcribed Total Monthly Tax Liability amount (Field 0763C) differs from the Total Monthly Tax Liability Underprint amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ .

  3. Correction Procedures:

    1. Compare the entries on the Screen with the entries on the return.

    2. Correct all misplaced entries, coding and transcription errors.

    If... Then...
    The taxpayer completed a field specific to this error code or calculated the Total Net Tax Liability amount (Field 0763C)incorrectly Change Field 0763C to agree with the Total Net Tax Liability Underprint amount..
    Incorrect transcription of Fields 0763A, 0763B, or 0763C Enter correct amount from the return.
    Field 0763A has an entry but Field 0763B and 0763C are blank Enter the Total Monthly Tax Liability Underprint Amount for Field 0763A to Field 0763C.

    Note:

    Review attachments for adjustment entries.

    Field 0763A and Field 0763B are blank but Field 0763C has an entry.

    Reminder:

    Check to see if an entry is present on Line 71 (Field 07FET) and in Sections 03thru 06.

    1. Verify that a significant entry is present in Sections 03-06 (also look at Line 71 Field 07FET).

    2. Enter the Total Net Tax Liability Amount (or Underprint Amount) in Field 0763A when there is an entry present in Sections 03 thru 06.

    Reminder:

    You may need to enter the amount from Line 71 (Field 07FET) to Field 06L31 and 0763A, when no other entry appears in Sections 03 thru 06.

    Edited correctly Enter the verified total of Lines 63a , 63b and 63c on the screen and edit on the return
    The error in Total Net Tax Liability (Field 0763C) Line 63c on Form 1042 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Prepare correspondence to request clarification from the taxpayer on the total net tax liability for line 63c.
    The error in Total Net Tax Liability (Field 0763C) is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Send TPNC 02

3.22.110.18.22  (06-06-2013)
Error Code 724 – Total Payments and Computer Amounts Differ

  1. Fields Displayed:

    Field Designator Field Name
    TPNC Taxpayer Notice Condition Code
    0764 Total Paid by EFTPS
    0765 Overpayment Credit Amount
    0766 Amount Withheld by Others Credit Amount
    0767 Total Payments
    )))) Total Payments Underprint

  2. Invalid Condition: Error Code 724 will generate when the transcribed Total Payments differs from the computer amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. Correction Procedures::

    1. Compare the data on the screen with the payment entries on the return.

    2. Correct all misplaced entries, coding and transcription errors.

    3. A math computation error by the taxpayer on Form 1042 (Lines 64-66) resulting in incorrect entry on Line 67 should be corrected via TPNC 26.

    Note:

    The Total Payments Amount on Form 1042 (Field 0767, Line 67) is the Total of Fields: 0764/Line 64, Field 0765/ Line 65, and Field 0766/Line 66.



    Refer to IRM 3.22.110.17.11 for additional information.

    If... Then...
    The taxpayer has failed to complete a field specific to this error code or incorrectly calculated the Total Payment Field Change Field 0767 on Form 1042 to agree with the underprint amount.
    Fields specific to the error code were transcribed incorrectly (fields 0764, 0765, 0766, or 0767 Enter correct amount from the return .
    It appears that the EFTPS amounts in Field 0764 are identical to the amounts in either Fields 0765 or 0766.
    The taxpayer may have misplaced the "Total Payments" line entry meant for Field 0767 (Line 67) in Fields 0765 or 0766. Delete the entries in Field 0765 or 0766 and enter it in Field 0767. If uncertain, then follow the step list below.
    1. Research IDRS (BMFOLT) for any payments or credits.
      The EFTPS amounts will appear with a TC 650 or TC 670. Enter the total of these amounts in Field 0764..

      Note:

      Only allow credit for deposits if they match the amount the taxpayer has claimed, or it is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡


      A Credit Elect will appear with a TC 710 or 716. Enter the total of these amounts in Field 0765.

    2. If BMFOLT research leads to no findings, correspond via IDRS letter 1791C to have the taxpayer complete lines 64 thru 67.

      Reminder:

      It just may be that the taxpayer is a QI and omitted to attach the 1042-S for line 66 (Field 0766), because you may need to ask for Form 1042-S Copy B. See IRM 3.22.110.14.11.

    3. Look at the withholding Agents EIN on the 1042 to see if the EIN is or is NOT in the range for a Qualified Intermediary. If not in the range "X" out the entry in Field 0766. If within the range, correspond for the 1042-S. If not present, enter the amount in Field 0766 if the 1042-S is present.

    4. If the taxpayer does not reply to correspondence disallow any credit not shown on BMFOLT. Send TPNC (90) stating: "You did not respond to our correspondence we have reduced your credit to match your tax deposits."

    Fields 0764, 0765, and 0766 are blank and an there is an amount on Field 0767
    1. Research IDRS (BMFOLT) for any payments or credits.
      The EFTPS amounts will appear with a TC 650 or TC 670. Enter the total of these amounts in Field 0764..

      Note:

      Only allow credit for deposits if they match the amount the taxpayer has claimed, or it is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡


      A Credit Elect will appear with a TC 710 or 716. Enter the total of these amounts in Field 0765.

    2. If BMFOLT research leads to no findings, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ correspond via IDRS letter 1791C to have the taxpayer complete lines 64 thru 67.

      Reminder:

      It just may be that the taxpayer is a QI and omitted to attach the 1042-S for line 66 (Field 0766), because you may need to ask for Form 1042-S Copy B. See IRM 3.22.110.14.11.

    3. Look at the withholding Agents EIN on the 1042 to see if the EIN is or is NOT in the range for a Qualified Intermediary. If not in the range "X" out the entry in Field 0766. If within the range, correspond for the 1042-S. If not present, enter the amount in Field 0766 if the 1042-S is present.

    4. If the taxpayer does not reply to correspondence disallow any credit not shown on BMFOLT. Send TPNC (90) stating: "You did not respond to our correspondence we have reduced your credit to match your tax deposits."

    There are amounts in Line 64 thru 66, but an amount is not on Line 67 Enter the verified total of Lines 64 thru 66 in Field 0767 on the screen and the return Line 67, if different.
    No transcription errors are found Verify that the entries on Lines 64 thru 66 have been brought forward correctly from schedules and/or attachments and correctly totaled on Line 67.
    The error in Total Payments ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Prepare a letter to inform the taxpayer of the error in the calculation.
    If a math computation error is made by the taxpayer in adding Lines 64 thru -66 resulting in incorrect entry on their Total Payments (Field 0767/Line 67) Assign TPNC 26.

3.22.110.18.23  (01-01-2013)
Error Code 728 – Tax Due/Overpayment and Computer Amounts Differ

  1. Fields Displayed

    Field Designator Field Name
    TPNC Taxpayer Notice Code
    0763A Total Monthly Liability
    07TQA Total Quarterly Liability Amount
    0763B Adjustments Amount
       
    0764 Total EFTPS Payments
    0765 Prior Year Credit Elect
    0766 Amount Withheld by Other W/H Agent Credit
    0767 Total Payments
    )))) Total Payments Underprint
    07B/D Balance Due/Overpayment
    )))) Balance Due/Overpayment Underprint

    Note:

    Perform a section lookup to find information not appearing in the table

  2. Invalid Condition: Error Code 728 will generate when the transcribed amount for Tax Due/Overpayment differs from the computer amount ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    SeeIRM 3.22.110.17.15 for additional information.

  3. Correction Procedures:

    1. Compare the entry in Field 07B/D on the screen to Line 68 or 69 on Form 1042 and correct any transcription errors.

    If... Then...
    The taxpayer has failed to complete a field specific to this error code or calculated the Tax Due or Overpayment amount incorrectly Assign TPNC 01.
    Fields 0763C, 0764, 0765, 0766, or 0767 are transcribed incorrectly Enter the correct amount shown on the return.
    Lines 63c, 64, 65, 66 or 67 are edited incorrectly Correct entry and enter the correct amount in Field 07B/D
    There are no transcription errors and the taxpayer has made an error in its calculations
    1. Assign TPNC 01.

    2. Edit an "X" next to the taxpayers figures on Line 68 or 69 of the return.

    3. Enter the correct figure to the left of the "X" and in Field 07B/D.

    The error in Ordinary Income ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Prepare a letter to inform the taxpayer of the error in the calculations Letter 3733C.

3.22.110.18.24  (01-01-2013)
Error Code 732 — Refund $ 1 Million or More

  1. Fields Displayed:

    Field Designator Field Name
    01RDD> Return Due Date (RDD) - Computer
    01CCC Computer Condition Code
    07B/D Balance Due / Overpayment Amount
    0771 Applied Refund Indicator

  2. Invalid Condition: Error Code 732 will generate when a refund of $1 Million or More is present in Field 07B/D and CCC E or O is not present.

  3. Correction Procedures:

    1. Correct all misplaced entries, coding errors, and transcription errors.

    2. Determine if a manual refund is present.

    If... Then...
    Field 0771 is "blank" and Field 07B/D (Line 69) contains an overpayment amount, Enter CCC "E" in Field 01CCC.
    Field 0771 is a "2" , and Field 07B/D (Line 69) contains an overpayment amount, Enter CCC "O" in Field 01CCC.
    The taxpayer has failed to complete a field specific to this error code or calculated the Tax Due or Overpayment amount incorrectly Change Field 07B/D to agree with underprint amount.

    Note:

    If the amount in Field 07B/D will still have an overpayment of one million dollars or more, enter CCC "O" in Field 01CCC and a "2" in Field 0771.

    Fields 0763C, 0767 or 07B/D are transcribed incorrectly Enter the correct amount shown on the return.

    Note:

    If the amount in Field 07B/D will still have an overpayment of one million dollars or more, enter CCC "O" in Field 01CCC and a "2" in Field 0771.

    Line 63c, 67, or 69 are edited incorrectly Correct entry and enter the correct amount in Field 0763C, 0767 or 07B/D.

    Note:

    If the amount in Field 07B/D will still have an overpayment of one million dollars or more, enter CCC "O" in Field 01CCC and a "2" in Field 0771.

    There are no transcription errors and the taxpayer has made an error in its calculations
    1. Enter the underprint amount in Field 07B/D.

    2. Edit an "X" next to the taxpayers figures on the return.

    3. Enter the correct figure to the left of the "X" .

    Note:

    If the amount in Field 07B/D will still have an overpayment of one million dollars or more, enter CCC "O" in Field 01CCC and a "2" in Field 0771.

    The refund is $1,000,000 or more, Do not leave the return in the batch. Give the return to the manager for LB I review.

    Note:

    If the amount in Field 07B/D will still have an overpayment of one million dollars or more, enter CCC "O" in Field 01CCC and a "2" in Field 0771.

    Note:

    See IRM 3.12.38.5.4.2 for further instructions. All 1042 refunds that are $500,000 and up will be processed with these directions.

3.22.110.18.25  (01-01-2013)
Error Code 999 – End of Year Reformats

  1. Field Displayed:

    Field Designator Field Name
    01TXP Tax Period

  2. Invalid Condition: Error Code 999 will generate for all returns that are in error status at the end of the processing year.

  3. Correction Procedure: Since the system will re-validate the record and set validity checks based on next processing year's program, the only correction procedure required for Error Code 999 is for the tax examiner to transmit.

Exhibit 3.22.110-1 
2011 Form 1042 Field Designators

Exhibit3.22.110-12011 Form 1042 Field Designators
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Exhibit 3.22.110-2 
Prior Year 2010 Form 1042 Field Designators

Exhibit3.22.110-2Prior Year 2010 Form 1042 Field Designators
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Exhibit 3.22.110-3 
Prior Year Form 1042 (Tax Year 2000)

Exhibit3.22.110-3Prior Year Form 1042 (Tax Year 2000)
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This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.22.110-4 
Prior Year Form 1042 (Tax Year 1996)

Exhibit3.22.110-4Prior Year Form 1042 (Tax Year 1996)
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Exhibit 3.22.110-5 
Form 1042 Glossary

Exhibit3.22.110-5Form 1042 Glossary Form 1042 Glossary AlienBack-Up WithholdingChapter Three WithholdingFiduciaryFiscal YearForeign PersonsFlow-Through EntityForm 1042-SForm 1042-TNon-Qualified IntermediaryQualified IntermediaryWithholding Agent
Form 1042 Glossary Definitions
Alien- An individual who is not a citizen of the United States. The person can be either a resident or non-resident alien. Resident aliens are taxed just like U.S. citizens. Form 1042 is concerned with non-resident aliens. Complete information on aliens can be found in Publication 519.
Back-Up Withholding- The 28 percent withholding rate on income to a person who has not provided a valid TIN.
Beneficial Owner- The recipient (owner) of an amount of income.
Calendar Year - A year ending December 31st (see Fiscal Year). This is the only type of tax year allowed on Form 1042.
Chapter Three Withholding - This refers to tax withheld from income under Title 26, Subtitle A, Chapter 3, Subchapter A, Section 1441-3 of the U.S. Code.
CTW - The abbreviation for Chapter Three Withholding.
EDC Line - A line which appears in the For IRS Use Only box in the URHC of Form 1042. This line is not in current use.
EIN - See TIN.
Fiduciary - A person who is responsible for handling money for someone else who cannot, for various reasons. Examples are a trustee for a trust, executor for an estate, or a receiver in a bankruptcy.
52/53 Week Filer - A tax year which can begin or end on a day other than the first or last day of a month (with certain restrictions). It is not allowed on Form 1042.
Fiscal Year - A tax year (12 months) which ends on the last day of a month other than December, e.g., September 1, 2005 through August 31, 2006. While common on other BMF returns, a fiscal year cannot be used on Form 1042.
Foreign Persons - Not just foreign individuals (as the name might imply), but includes Non-Resident Alien individuals, foreign corporations, partnerships, trusts, estates or any other person that is not a U.S. person. It also includes a foreign branch or office of a U.S. financial institution in certain circumstances.
Flow-Through Entity - A taxpayer that does not pay income tax itself, but through which income "flows" to another taxpayer who does pay the tax. Examples include certain trusts, partnerships, S-corporations, etc.
For IRS Use Only Box - An outlined area in the URHC of Form 1042 into which various dates, codes and amounts are entered by the IRS, not taxpayers. It takes the place of a separate Edit Sheet (there is no edit sheet for Form 1042).
Form 1000 - A document that is filed with the withholding agent (not to the IRS) by persons with interest on certain types of bonds. These are retained by the withholding agent but the amounts thereon are summarized on the Form 1042.
Form 1040-NR - An Individual Master File (IMF) tax return (similar to Form 1040) filed by a Non-Resident Alien with the recipient's copy of Form 1042-S attached. It is used to report income received and tax withheld, and to pay any additional tax or claim a refund.
Form 1042-S - A form similar in function to a Form W-2 that shows the individual amount of income received by a foreign person, the tax withheld and other information. Each receipt of income by a foreign person is recorded on a separate Form 1042-S. It is the TOTAL amount of income and tax withheld amounts from a group of Form 1042-S which appear on a Form 1042. A copy of each Form 1042-S is sent to the IRS and another copy is given to the recipient to file with his/her tax return.
Form 1042-T - A form used as a transmittal for a group of Form 1042-S, the amounts from which are summarized on the Form 1042-T. The form 1042-T is filed and processed separately from the Form 1042.
 
Form W-8Ben - A form given to the withholding agent (not to the IRS) which is a certificate of foreign status of a beneficial owner (see Beneficial Owner) for U.S. tax withholding.
Form W-8IMY - A form which is filed with the IRS indicating that the person is a Qualified or Non-Qualified Intermediary or a foreign flow-through entity.
Hong Kong - Treated as a separate country apart from China for tax purposes (see Publication 515). Treaties which apply to China may not apply to Hong Kong, or vice versa (see Publication 901).
Income, Foreign-Source - Income from sources outside of the United States. Not taxable to foreign persons by the IRS.
Income, U.S.-Source - Income from sources within the United states. Potentially (depending on Treaty provisions) taxable to foreign persons by the IRS.
Intermediary - A custodian, broker, nominee or any person (U.S. or foreign) that acts as an agent for another person. A foreign intermediary is either Qualified or Non-Qualified and indicates which by the EIN used on the return and checking the applicable box on the intermediary line of Form 1042.
ITIN - See TIN
Jurat - A certification on an affidavit declaring when, where and before whom it was sworn. It remains attached to the tax return.
Non-Resident Alien (NRA) - A citizen of a foreign country who has not fulfilled the requirements to be a resident alien. An NRA is subject to tax on U.S.-sourced income only. Form 1042 summarizes the amounts of income paid and the taxes withheld from a group of NRAs (or other foreign persons) for whom the withholding agent is responsible. The NRA will file a Form 1040-NR with a copy of his/her Form 1042-S attached. This is basically the same as a U.S. citizen filing a Form 1040 with a Form W-2 attached.
Possessions, U.S. - Primarily Guam, U.S. Virgin Islands (NOT the British Virgin Islands), American Samoa and the Commonwealth of the Northern Mariana Islands (CNMI). Puerto Rico is not actually a U.S. possession, but is included in IRS information on possessions (such as Publication 570). The Palau Islands are now (since 1993) an independent country but are treated as a U.S. possession for tax purposes. A complete list of U.S. possessions can be found in Publication 570.
QI EIN Valid Range - A range of 100,000 available EINs ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ assigned to Qualified Intermediaries by the IRS in Manhattan (NY). A QI must use one of these EINs on Form 1042.
Qualified Intermediary - A QI is any foreign intermediary (or a foreign branch of a U.S. intermediary) which has entered into a QI withholding agreement with the U.S. (see Form W-8IMY). The QI must use an EIN in the QI valid range and check the first little block on the intermediary line on Form 1042.
Recipient - A person (NRA individual), fiduciary, foreign partnership, foreign corporation, qualified intermediary, or other foreign entity that received payments from a withholding agent. It does not include a non-qualified intermediary.
ROFTL - The Record of Federal Tax Liability found in the center of Form 1042 showing a breakdown of tax withheld during each month of the tax year by the withholding agent.
Special Character - Any character used in a field on the error register that is NOT a numeric, alpha or blank (such as a slash, hyphen, period, ampersand, etc).
Taxpayer Identification Number (TIN) - A nine digit number that identifies a taxpayer and must appear on every IRS form. There are several types of TINs:
EIN - Employer Identification Number is a nine digit number used to identify business taxpayers on the Business Master File . The first two represent the district office code.
SSN - Social Security Number is a nine digit number issued by the Social Security Administration used to identify individual taxpayers on the Individual Master File.
ITIN - Assigned by the Internal Revenue Service Austin Campus as a result of an accepted Form W-7/W-7SP application. This is a nine digit valid permanent number beginning with 9 and fourth and fifth digits being 70 thru 80. Appears on MCC or IDRS transcripts with an asterisk and pound sign differentiating it from Temporary SSN which are invalid.
Tax Liability - Foreign persons are subject to U.S. tax at a 30 percent rate on income received from U.S. sources. Income includes interest, dividends, rents, royalties, premiums, capital gains, annuities, compensation, etc. The 30 percent rate can be reduced depending on tax treaty provisions.
Tax Treaty - An agreement modifying the tax requirements between the United States and another country, such as the reduction of the usual 30 percent tax rate on income. Complete information on tax treaties can be found in Publication 901.
Title 26 - A title is a large division or portion of a still-larger work. Title 26 is that portion of the U.S. Code that is the Internal Revenue Code (IRC).
U.S. Code - The arrangement (codification) by subject matter of the general and permanent laws of the United States. It is divided by broad subjects into fifty titles (Title 26 is the Internal Revenue Code). It is published every six years, with annual supplements, by an office in the U.S. House of Representatives.
Withholding Agent - A foreign person who has control, receipt, custody, disposal or payment of any income of a foreign person who is subject to withholding, and is responsible for withholding the tax on payments made to the foreign person. The agent may be an individual, corporation, trust, estate, association or partnership.
Withholding Partnership/Withholding Trust (WP/WT) - A foreign partnership or trust that has entered into withholding agreement with the IRS in which it agrees to assume primary withholding responsibility for payments made to its partners, beneficiaries or owners. The first block on the intermediary line will identify a WP/WT. (See form W-8IMY)
Withholding Rate - The percentage of income that is withheld as tax. The rate can be modified by treaty.

Exhibit 3.22.110-6 
Relevant IRS Publications

Exhibit3.22.110-6Relevant IRS Publications
Publication Title
Publication 515 Withholding of Tax on Non-Resident aliens and Foreign Entities
Publication 519 U.S. Tax Guide for Aliens
Publication 570 U.S. Possessions Tax Guide
Publication 901 Tax Treaties
Publication 966 Electronic Choices for Paying Federal Taxes (re: Magnetic Media and EFTPS)

Note:

There is no specific instruction booklet or publication for Form 1042. The instructions are attached to the return and Publication 515 contains the most relevant information for Form 1042.

Exhibit 3.22.110-7 
Abbreviations

Exhibit3.22.110-7Abbreviations
Abbreviation Description
EFTPS Electronic Funds Transfer Payment System
e.g. for example: indicates a non-specific example (from Latin "exempli gratia" = for the sake of example)
i.e. that is: indicates a specific example or reference (from Latin "id est" = that is)
NQI Non-Qualified Intermediary
NRA Non-Resident Alien
Pub IRS publication
QI Qualified Intermediary
ULHC Upper left-hand corner
URHC Upper right-hand corner

Exhibit 3.22.110-8 
U.S. Possessions ZIP Codes

Exhibit3.22.110-8U.S. Possessions ZIP Codes

The following chart is a list of U.S. Possessions and their ZIP Codes.

City ZIP Code City ZIP Code
American Samoa (AS) Federated States of Micronesia (FM)
Faga'itua 96799 Chuuk 96942
Leone 96799 Kosrae 96944
Olosega Manua' 96799 Pohnpei 96941
Pago Pago 96799 Yap 96943
Marshall Islands (MH) Palau (PW)
Ebeye 96970 Koror 96940
Majuro 96960 Palau 96940
Northern Mariana Islands (MP) Virgin Islands (VI)
Capitol Hill 96950 Charlotte Amalie 00802
Rota 96951 Christiansted 00820
Saipan 96950 Cruz Bay 00830
Tinian 96952 Downtown 00840
Guam (GU) Frederiksted 00840
Agana 96910 Kingshill 00850
Inarajan 96917 Saint Croix 00820
Merizo 96916 Saint John 00830
Tamuning 96931 Saint Thomas 00805
Umatac 96915 Sunny Isle 00850
Yona 96915 Veterans Annex 00820
Puerto Rico (PR)
Adjuntas 00601 La Plata 00786
Aguada 00602 Lares 00669
Aguadilla 00603 Las Marias 00670
Agnes Buenas 00703 Las Piedras 00771
Aguirre 00704 Levittown 00949
Aibonito 00705 Loiza 00772
Anasco 00610 Loiza Street Station 00936
Angeles 00611 Luquillo 00773
Arecibo 00612 Manati 00674
Arroyo 00714 Maricao 00606
Bajadero 00616 Maunabo 00707
Barceloneta 00617 Mayaguez 00680
Barranquitas 00794 Mercedita 00715
Barrio Obrero Station 00935 Minillas Center 00936
Bayamon 00956 Moca 00676
Boqueron 00622 Morovis 00687
Cabo Rojo 00623 Naguabo 00718
Caguas 00725 Naranjito 00719
Camuy 00627 Orocovis 00720
Canovanas 00729 Palmer 00721
Caparra Heights 00920 Patillas 00723
Carolina 00982 Penuelas 00624
Catano 00962 Ponce 00731
Cayey 00736 Puerta de Tierra 00936
Ceiba 00735 Puerta Real 00740
Cerro Gordon 00754 Punta Santiago 00741
Ciales 00638 Quebradillas 00678
Cidra 00739 Ramey 00603
Coamo 00769 Rincon 00677
Comerio 00782 Rio Blanco 00744
Condado 00907 Rio Grande 00721
Corozal 00783 Rio Piedras 00927
Coto Laurel 00780 Rosario 00636
Culebra 00775 Sabana Grande 00637
Dorado 00646 Sabana Hoyos 00688
Ensenada 00647 Sabana Seca 00952
Esperanza 00765 Saint Just 00978
Fajardo 00738 Salinas 00751
Fernandez Juncos 00936 San Antonio 00690
Florida 00650 San Francisco 00927
Fort Buchanan 00934 San German 00683
Garrachales 00652 San Juan 00936
Guanica 00653 San Lorenzo 00754
Guayama 00784 San Sebastian 00685
Guayanilla 00656 Santa Isabel 00757
Guaynabo 00965 Santurce 00936
Gurabo 00778 Toa Alta 00953
Hatillo 00659 Toa Boa 00949
Hato Rey 00936 Trujillo Alto 00976
Hormigueros 00660 University 00936
Humacao 00791 Utuado 00641
Isabela 00662 Vega Alta 00692
Jayuya 00664 Vega Baja (box 1-9049) 00694
Juana 00795 Vieques 00765
Juncos 00777 Villalba 00766
La Cumbre 00926 Yabucoa 00767
Lajas 00667 Yauco 00698

Exhibit 3.22.110-9 
ERS Action Codes

Exhibit3.22.110-9ERS Action Codes
Action Code Description Workday Suspense Period Function Used In
001 Input Document 0 Computer Generated
Correspondence
210 Employee Plans Master File (EPMF) Correspondence 60 Error Correction, Suspense Correction
211 First Taxpayer Correspondence 40 Code and Edit, Error Correction, Suspense Correction
212 Second Taxpayer Correspondence 25 Code and Edit, Error Correction, Suspense Correction
213 Correspondence to Other Than Taxpayer 40 Code and Edit, Error Correction, Suspense Correction
215 International Correspondence Assistant Commissioner International (ACI) 45 Code and Edit, Error Correction, Suspense Correction
225 Taxpayer Correspondence (Signature Only) 40 Code and Edit, Error Correction, Suspense Correction
226 International Correspondence (Signature Only) 45 Code and Edit, Error Correction, Suspense Correction
In-House Research
300 Examination (Fuel Tax Credit) 10 Code and Edit, Error Correction, Suspense Correction
310 Statute Control 10 Code and Edit, Error Correction, Suspense Correction
320 Entity Control 10 Code and Edit, Error Correction, Suspense Correction
Criminal Investigation Division
331 Frivolous Review 3 Code and Edit, Error Correction
332 Questionable Refund Detection Team (QRDT) Review 3 Code and Edit, Error Correction
333 Prompt Audit 10 Code and Edit, Error Correction, Suspense Correction
334 Joint Committee 10 Code and Edit, Error Correction, Suspense Correction
335 Frivolous Case 10 Code and Edit, Error Correction, Suspense Correction
336 QRDT Case 10 Code and Edit, Error Correction, Suspense Correction
337 Other Criminal Investigation Division (CID) 10 Code and Edit, Error Correction, Suspense Correction
Accounting
341 Manual Refund 10 Code and Edit, Error Correction, Suspense Correction
342 Credit Verification 10 Code and Edit, Error Correction, Suspense Correction
343 Other Accounting 10 Code and Edit, Error Correction, Suspense Correction
344 Manual Refund 0 Error Correction
MFTRA Research
351 TIN Research 0 Error Correction, Suspense Correction
352 Name Research 3 Code and Edit, Error Correction, Suspense Correction
353 Address Research 3 Code and Edit, Error Correction, Suspense Correction
354 Filing Requirements Research 3 Code and Edit, Error Correction, Suspense Correction
355 Other MFTRA Research 5 Code and Edit, Error Correction, Suspense Correction
360 Other In-House Research 10 Code and Edit, Error Correction, Suspense Correction
370 Examination 10 Code and Edit, Error Correction, Suspense Correction
Management Suspense
410 Assistance Needed 0 Error Correction
420 Management Suspense A 5 Code and Edit, Error Correction, Suspense Correction
460 Management Suspense E 25 Code and Edit, Error Correction, Suspense Correction
470 Complex Error Codes 0 Error Correction
480 Early Filed Suspense 150 Code and Edit, Error Correction, Suspense Correction
490 System Problem 5 Code and Edit, Error Correction, Suspense Correction
Missing Document
510 Missing Document 0 Code and Edit
511 Missing Document - 1st Suspense 25 Error Correction, Suspense Correction
512 Missing Document - 2nd Suspense 20 Suspense Correction
513 Missing Document - 3rd Suspense 20 Suspense Correction
515 Missing Document - Short Term 5 Error Correction, Suspense Correction
Magnetic Tape
550 Magnetic Tape Return - Check for Attachments 0 Code and Edit
551 Magnetic Tape - Inconsistent Data 0 Code and Edit
Rejects
610 Renumber - Non-Remit 0 Code and Edit, Error Correction
611 Renumber - Remit 0 Code and Edit, Error Correction
620 Non-Master File (NMF) / Automatic Data Processing (ADP) 0 Code and Edit, Error Correction, Suspense Correction
630 Reinput 0 Error Correction, Suspense Correction
640 Void 0 Code and Edit, Error Correction, Suspense Correction
650 International (ACI) 0 Code and Edit, Error Correction, Suspense Correction
660 Data Control Delete ,Tape Edit Processor (TEP) Delete 0 Suspense Correction
670 Rejected Missing Document 0 Suspense Correction
Duplicate DLN
700 Duplicate Block DLN 0 Computer Generated
711 Duplicate Document DLN from Code and Edit 0 Computer Generated
712 Duplicate Document DLN from Error Correction 0 Computer Generated
713 Duplicate Document DLN from Unpostables 0 Computer Generated
714 Duplicate Document DLN from Unworkable Suspense 0 Computer Generated
715 Duplicate Document DLN from Workable Suspense 0 Computer Generated
800 NAP Linkage Problem 2 Error Correction, Suspense Correction
900 Unpostable Record 0 Computer Generated

Exhibit 3.22.110-10 
Error Code 026 Correction

Exhibit3.22.110-10Error Code 026 Correction
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 3.22.110-11 
Error Code 026 Reply/No Reply Procedures

Exhibit3.22.110-11Error Code 026 Reply/No Reply Procedures
This image is too large to be displayed in the current screen. Please click the link to view the image.

Exhibit 3.22.110-12 
♦Frivolous Arguments Criteria♦

Exhibit3.22.110-12Frivolous Arguments Criteria
≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡
  1. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  2. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  4. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

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

Note:

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

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

Note:

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


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