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

3.22.110.18 
Section 07 - Total Tax, Credits, Balance Due/Refund

3.22.110.18.20  (01-01-2015)
Field 0766 - Overpayment Applied

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

  2. If is found on Line 66 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.

3.22.110.18.21  (01-01-2015)
Field 0767A - Credit for Amounts Withheld by Other Agents (other than substitute dividends)

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

  2. It is found on Form 1042, Line 67a.

  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 67A. Remember, Field 01QIN must be a "1" . SeeIRM 3.22.110.21.24

  7. A Non-Qualified Intermediary (NQI), Nonwithholding Foreign Partnership (NWP), or Nonwithholding Foreign Trust (NWT) (Field 01QIN is a "2" ) can enter an amount on Line 67A, but CANNOT claim a refund of this line credit at any time unless an NQI is a PFFI or Reporting Model 1 FFI . All entries on Lines 67a/b 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 recipient name will now be the NQI (instead of “w/h rate pool”) and W/A will use one of the pooled reporting codes for the recipient’s status code. . However, the 1042-S is required to have a complete address.

  8. If a QI, WP, or WT is claiming a refund, then the amount on Line 67a/b 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 will now be the name on the 1042-S and the WA will use theWithholding 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 lines 67a/b 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 13g thru 13i, 14a-14d, and 17-20.

    2. A Form 1042-S 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 12a and lines 13a thru 13f.

      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.

      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.

      Figure 3.22.110-2c

      This image is too large to be displayed in the current screen. Please click the link to view the image.
  10. All withholding agents must verify entries on Lines 67a/67b 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 lines 67a.67b 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 in Fields 0767A/0767B are 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 Lines 67a/67b are valid for Tax Year (TY) 2001 and subsequent. (Line 66 for pre-2014 tax years and 67a/67b for 2014.)

  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 65 and 66. If so, move to Line 68 and move the entry in Field 0767A/067B to Field 0768.

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

    3. When there is an amount on Lines 67a/67b, 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. Check withholding agent chapter 3 status code to determine status of the withholding agent.

    5. If the withholding agent is an NQI, NWP, or NWT and there are no Form 1042-S attached, correspond for the missing Form 1042-S.

    6. If Field 01QIN is 1 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).

    7. If the withholding agent designates itself as a QI, but the EIN is NOT within the valid QI range, then, do not correspond. Delete the entries in Fields 0767A and 0767B and 01QIN. Send TPNC 90 #80 with the following literal:
      "The credit on Line 67a/67b 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."

  13. Rejects Correction Procedures:

    1. If there is an amount on Line 67a/67b and the EIN is not within the valid QI range, research the previous year's BRTVU and look for the Intermediary indicator 1 or 2. Correspond if the Form 1042-S are missing. If there is no 2 on BRTVU, delete the credit and send the TPNC 90 #80.

    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 #81, with the following narrative: "You did not provide substantiation to support your Line 67a/67b 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 67a/67b, 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 seeIRM 3.22.110.15.11 .

      There is NO REPLY or the reply is insufficient,   Delete the credit, enter CCC 3 and send TPNC 90, #80, to tell the taxpayer that because there was either no reply or the reply is insufficient, the credit was deleted.

3.22.110.18.22  (01-01-2015)
Field 0767B - Credit for Amounts Withheld by Other Agents (for substitute dividends)

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

  2. The field is located on Line 67b.

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

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

3.22.110.18.23  (01-01-2015)
Field 0768 - Total Payments

  1. Field 0768 is a 15 position field that may or may not be present.

  2. The field is located on Line 68.

  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 65-67b

  6. Correction Procedures:

    1. Be sure the amount is entered correctly.

    2. If the field underprints, be sure Fields 0765, 0766, 0767A and 0767B are entered correctly before perfecting Field 0768.

    3. Before correcting Field 0768, if there is an entry on Line 67a/b, review the conditions under Field 0767A and 0767B.

    4. If there is an entry on Line 68 but lines 65-67b are blank, research BMFOLT and if amount is same input in Field 0765. If BMFOLT research leads to no findings, then correspond to have the taxpayer complete lines 65 thru 67b.

    5. If the amount on Line 68 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 65-67b are blank and there is an amount on Line 68, Research BMFOLT to see if the credits belong on Line 65 (TC 660 or TC 670) or 66 (TC 716).

    Note:

    Review the research procedures under Field 0767A to determine if there should be a Line 67A 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 68. 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 68.
    There is NO REPLY for an explanation of a negative credit on Line 68, Enter CCC "3" and move the negative credit amount to Line 64a (as a POSITIVE amount) and adjust the remaining fields accordingly.

    Note:

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

3.22.110.18.24  (01-01-2015)
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 Line 69.

    Note:

    Field can be positive or negative for 201312 and prior.

  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 01CCC and there must be a "1" in Field 0771. If the overpayment is credit elect, CCC "E" must be in Field 01CCC and Field 0771 must be blank.

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

    Note:

    Refund valid in this field for 2013 and prior only.

  6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  7. The amount in the field is the difference between Field 0764E (tax) and Field 0768 (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 71 is checked.

    4. There is no overpayment on Line 70a or 70b (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 65-67b 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 65-67b, 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. SeeIRM 3.22.110.15.6.6 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. 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 is a NQI, NO refund is allowed unless it shows a chapter 4 status code as a PFFI or Reporting Model 1 FFI (codes 8-10). Follow the correction procedures under Field 0767A/0767B.

    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 67a/b (see Field 0767A/0767B 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 67a and 67b(Fields 0767A/0767B) that was erroneously used as a total line for Lines 65 and 66. If so, move the data to the correct line and field.

    10. If neither checkbox on Line 71 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 Field 0764E, 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 Field 0764E. 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 01CCC (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 01CCC 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 71.

    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 65-67b) 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.

3.22.110.18.25  (01-01-2015)
Field 0771 - Refund Indicator

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

  2. The valid characters are 2 and blank.

  3. This field will contain a 2 if the Refund block on Line 71 is checked by the taxpayer.

  4. 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.

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

  6. Invalid Conditions:

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

  7. Correction/Rejects Corrections:

    1. If the field is invalid, look at Lines 70a/70b 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 71.

      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

3.22.110.19  (01-01-2015)
Section 2 - Reconciliation of Payments of U.S. Source FDAP Income

  1. For 2014 this Section is Optional, for future years it will be required to be completed by the Withholding Agent.

3.22.110.19.1  (01-01-2015)
Line 1 - Total U.S. Source FDAP Income Required to be Withheld Under Chapter 4

  1. Field 0801 is a 15 position numeric field that may or may not be present.

  2. Entries are made in dollars and cents.

  3. Valid entries are numeric or blank.

  4. Invalid Condition: Entry other than numeric.

  5. Correction Procedures: Correct any transcription errors.

3.22.110.19.2  (01-01-2015)
Line 2a -Amount of Income Paid to Recipients With No Chapter 4 Withholding Requirements

  1. Field 0802A is a 15 position numeric field that may or may not be present.

  2. Entries are made in dollars and cents.

  3. Valid entries are numeric or blank.

  4. Invalid Condition: Entry other than numeric.

  5. Correction Procedures: Correct any transcription errors.

3.22.110.19.3  (01-01-2015)
Line 2b -Amount of Excluded Non-Financial Payments

  1. Field 0802B is a 15 position numeric field that may or may not be present.

  2. Entries are made in dollars and cents.

  3. Valid entries are numeric or blank.

  4. Invalid Condition: Entry other than numeric.

  5. Correction Procedures: Correct any transcription errors.

3.22.110.19.4  (01-01-2015)
Line 2c -Amount of Income Paid With Respect to Grandfathered Obligations

  1. Field 0802C is a 15 position numeric field that may or may not be present.

  2. Entries are made in dollars and cents.

  3. Valid entries are numeric or blank.

  4. Invalid Condition: Entry other than numeric.

  5. Correction Procedures: Correct any transcription errors.

3.22.110.19.5  (01-01-2015)
Line 2d - Amount of Income Connected With a Trade or Business in the U.S.

  1. Field 0802D is a 15 position numeric field that may or may not be present.

  2. Entries are made in dollars and cents.

  3. Valid entries are numeric or blank.

  4. Invalid Condition: Entry other than numeric.

  5. Correction Procedures: Correct any transcription errors.

3.22.110.19.6  (01-01-2015)
Line 2e - Amount of Excluded Offshore Payment

  1. Field 0802E is a 15 position numeric field that may or may not be present.

  2. Entries are made in dollars and cents.

  3. Valid entries are numeric or blank.

  4. Invalid Condition: Entry other than numeric.

  5. Correction Procedures: Correct any transcription errors.

3.22.110.19.7  (01-01-2015)
Line 2f - Total U.S. Source FDAP Income Required to be Reported Under Chapter 4 But Not Withheld

  1. Field 0802F is a 15 position numeric field that may or may not be present.

  2. Entries are made in dollars and cents.

  3. Valid entries are numeric or blank.

  4. Invalid Condition:

    1. Entries other than numeric.

    2. Field is blank and there are entries in any Fields 0802A–0802E.

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

  5. Correction Procedures:

    1. Correct any transcription errors.

    2. If Section 2 Line 2f is blank and there are entries leading to a total, compute by adding Lines 2a-2e and enter the total in Field 0802F

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

3.22.110.19.8  (01-01-2015)
Line 3 - Total U.S. Source FDAP Income Reportable Under Chapter 4

  1. Field 0803 is a 15 position field

  2. Entries are made in dollars and cents.

  3. Valid entries are numeric or blank.

  4. Invalid Conditions:

    1. Field 0803 is blank and there are entries in Field 0801 and Field 0802F.

    2. Field 0803 contains an entry and Field 0801 and Field 0802F are blank.

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

  5. Correction Procedures:

    1. Correct any transcription or math errors on the form.

    2. If Field 0803 is blank and there are entries leading to a total, compute by adding Line 1 and Line 2f, and enter the total in Field 0803.

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

3.22.110.19.9  (01-01-2015)
Line 4 - Total U.S. Source FDAP Income Reported on All Forms 1042–S

  1. Field 0804 is a 15 position field

  2. Entries are made in dollars and cents.

  3. Valid entries are numeric or blank.

  4. Invalid Conditions:

    1. Blank and there are entries in Fields 0762A, 07SSD and 07SSP.

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

  5. Correction Procedures:

    1. Correct any transcription errors.

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

3.22.110.19.10  (01-01-2015)
Line 5 - Total Variance, Subtract Line 3 From Line 4, If Amount Other Than 0 Provide Explanation on Line 6

  1. Field 0805 is a 15 position field that may be positive or negative.

  2. Entries are made in dollars and cents.

  3. Valid entries are numeric or blank.

  4. Invalid Conditions:

    1. If Field 0805 is other than zero ("0" ), and there is no explanation on Line 6 and Field 0806 contains a indicator of "0" .

    2. Field 0805 is zero (0) and the Field 0806 contains an indicator of "1"

  5. Correction Procedures:

    1. Correct transcription errors.

    2. If Field 0805 is other than zero (0) and there is no entry on Line 6, send TPNC 90 requesting an explanation for Line 5.

    3. If Field 0805 is zero (0) and Field 0806 contains a "1" , delete the "1" and enter a "0"

3.22.110.19.11  (01-01-2015)
Line 6 - Explanation for Other Than Zero on Line 5

  1. Field 0806 is a 1 position numeric field. The valid characters are 0 or 1.

  2. Entry of "1" indicates that there is an explanation for any variance in the reconciliation of U.S. Source income. (Line 5 other than zero (0).)

  3. Entry of "0" indicates that Line 5 is zero (0) and there is no entry on Line 6.

  4. Invalid Conditions:

    1. Field 0806 entry is required if Field 0805 contains an entry other than zero (0).

    2. Field 0805 is other than zero (0) and there is a "0" in Field 0806.

    3. Field 0805 is zero (0) and Field 0806 contains a "1"

  5. Correction Procedures:

    1. Correct transcription errors.

    2. If Field 0805 is zero (0), then 0806 must be "0" , correct as needed.

    3. If Field 0805 is other than zero (0) and there is an entry on Line 6, enter a "1" in Field 0806.

    4. If Field 0805 is other than zero "0" and there is no entry on Line 6, send TPNC 90 to request explanation for Line 5 entry.

3.22.110.20  (01-01-2015)
Section 3 - Payments on Notional Principal Contracts/Derivatives

  1. Field 08CON is a 1 position checkbox field.

  2. Invalid Condition: A "1" is entered in Field 08CON and the box on Page 2 Section 3 has not been checked.

  3. Correction Procedures: If the box on Page 2 Section 3 is checked enter a "1" in Field 08CON. If the box is not checked enter a "0" .

3.22.110.21  (01-01-2015)
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.

3.22.110.21.1  (01-01-2015)
♦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 9 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., 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 3.22.110.15.7 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 and the received date is equal to or more than 2 years 9 months after the RDD.
    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.

3.22.110.21.2  (01-01-2015)
♦Error Code 002 – Name Control Mismatch♦

  1. Fields Displayed – Error Code 002 will display as follows:

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

      .
    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 (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 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 Continue processing.

3.22.110.21.3  (01-01-2015)
♦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" .

3.22.110.21.4  (01-01-2015)
♦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.

3.22.110.21.5  (01-01-2015)
♦Error Code 005 – Invalid Tax Year or Received Date♦

  1. Fields Displayed: Error Code 005 will display as follows:

    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 end of the tax period.

    5. Use the following priority when a received date is needed, but it is not stamped on the return, or a valid handwritten Received Date is not present.

      Determine the Received Date
      1. Earliest legible postmark (e.g., U.S. Post Office or Private Delivery Service).

        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.

      2. Revenue Officer's or other IRS official's signature date.

      3. Signature date, if within the current year (unless other information indicates signature date is invalid).

      4. DLN Julian Date minus 10 days.

      5. Current Date minus 10 days.

3.22.110.21.6  (01-01-2015)
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.

3.22.110.21.7  (01-01-2015)
♦Error Code 007- Received Date Earlier Than Tax Year♦

  1. Fields Displayed: Error Code 007 will display as follows:

    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 last day of the Tax Period/Year.

  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., 20140115 instead of 20150115), 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 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 an early filed 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.

       
  4. Suspense Correction:

    If... Then...
       
    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.

3.22.110.21.8  (01-01-2015)
♦Error Code 010 – Amended Return "G" Coded♦

  1. Fields Displayed: Error Code 010 will generate as follows:

    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. Invalid entries are all except: 01NC, 01EIN, 01TXP, 01RCD, 01CCC, 01CRD.

    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 section required are shown as being present, no further verification of section entries is needed.

3.22.110.21.9  (01-01-2015)
♦Error Code 014 – Missing Address Entries♦

  1. Fields Displayed – Error Code 014 will display as follows:

    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

3.22.110.21.10  (01-01-2015)
Error Code 015 - Foreign Address/State

  1. Fields Displayed: Error Code 015 will display as follows:

    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.

3.22.110.21.11  (01-01-2015)
♦Error Code 016 – ZIP Code/State Mismatch♦

  1. Fields Displayed: Error Code 016 will display as follows:

    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, IDRS 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

3.22.110.21.12  (01-01-2015)
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. SeeExhibit 3.22.110-7 and Exhibit 3.22.110-8 .

      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

3.22.110.21.13  (01-01-2015)
Error Code 028 – Received Date Missing

  1. Fields Displayed: Error Code 028 will display as follows:

    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.

3.22.110.21.14  (01-01-2015)
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.

3.22.110.21.15  (01-01-2015)
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.

3.22.110.21.16  (01-01-2015)
Error Code 073 – Fields 01CCC 3 and 01CRD Present

  1. Fields Displayed: Error Code 073 will display as follows:

    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.

3.22.110.21.17  (01-01-2015)
Error Code 078 – Received Date Not Present

  1. Fields Displayed: Error Code 078 will display as follows:

    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
      • Date Stamped 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.

3.22.110.21.18  (01-01-2015)
Error Code 704 - EIN not Consistent with Credit Withholding

  1. Fields Displayed: Error Code 704 will display as follows:

    Field Designator Field Name
    0767A Credit from Other WH Agents for other than substitute paymenys
    0767B Credit from Other WH Agents for substitute payments
    01EIN EIN
  2. Invalid Condition:

    Error Code 704 will generate when an entry appears in Field 0767A and/or 0767B 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 0767A/0767B to disallow the credit on Line 67a/b. Also, assign TPNC 90 #80, with the following literal: "The credit on Line 67a/b 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 67a/b/Field 0767A/0767B on Form 1042. It does NOT apply for credits in Field 0766/Line 65 or Field 0766/Line 66. See Error Code 724 for specific directives for those fields.

3.22.110.21.19  (01-01-2015)
Error Code 706 - Discrepancy with ROFTL and Total Monthly Liability

  1. Fields Displayed- Error Code 706 will display as follows:

    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) 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
    0764B  
    0764C  
    0764D  
    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: Error Code 706 will generate when:

    1. An entry appears somewhere in the ROFTL (Sections 03, 04, 05, or 06) but Section 07 Field 0764E is blank.

    2. An entry appears in Section 07 Field 0764E, 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) are blank and Field 0764E has an entry of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ enter the amount in Field 06L31. If Field 0764E (Line 64e) 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 in Field 0764E 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.

3.22.110.21.20  (01-01-2015)
Error Code 716 - Total Monthly Liability and Computer Amounts Differ

  1. Fields Displayed: Error Code 716 will display as follows:

    Field Designator Field Name
    TPNC Taxpayer Notice Code
       

    04DDJ>
    04EDJ>
    04FDJ>
    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
    0764B Total Net Tax Liability, Chapter 3 Amount
    0764C Total Net Tax Liability, Chapter 4 Amount
    0764D 2% Excise Tax Amount
    0764E Total Net Tax Liability
    ))))) Total Net Tax Liability Computer Underprint
    07TQA Total Quarterly Liability Amount Computed
  2. Invalid Conditions: Error Code 716 will generate when the transcribed Lines 64b plus Line 64c plus Line 64d on Form 1042 differs from the 07TQA 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 Field 07TQA.

      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 #83, 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.

    3. If ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , correspond with taxpayer to determine total monthly tax liability.

    4. If the error in Total Monthly Tax Liability is +≡ ≡ ≡ ≡ ≡ ≡ ≡ ,send TPNC 02.

3.22.110.21.21  (01-01-2015)
Error Code 718 -Total Gross Amounts Reported Inconsistency

  1. Fields Displayed - Error Code 718 will display as follows:

    Field Designator Field Name
    06JDJ October Total Liability
    06KDJ November Total Liability
    06LDJ December Total Liability
    06QR4 Quarterly Total (4th Qtr)
    07TQA Total All Quarters
    0762A Total US Source FDAP
    07SSD Total US Dividend Payment Amount
    07SSP Total US Other Payment Amount
    0762C Total Gross Amount Reported
    ))))) Total Gross Amount Reported Underprint
    S06NP S06 Not Present
    S07NP S07 Not Present
  2. Invalid Conditions - Error Code 718 will generate when the difference between the Total Gross Amount reported (Field 0762C) and the Total Gross Computer amount is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    1. Field 0762C is blank and Field 0764E has an entry.

    2. Field 0762C is equal to or smaller than Field 0764E.

    3. Field 0762C differs from the computer underprint by ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. Correction Procedures

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

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

    3. Send TPNC 90 with the following literal: "The amount on your Form 1042 Line 62c is small than (or equal to) the amount your reported on Line 64e. Please explain."

3.22.110.21.22  (01-01-2015)
Error Code 719 - Tax Reported as Withheld or Assumed

  1. Fields Displayed - Error Code 719 will display as follows:

    Field Designator Field Name
    0763A Taxes Withheld by Withholding Agent
    07POD Payments Other Than Substitute Dividends
    07SSD Payments for Substitute Dividends
    0763C Reimbursements
    0763D Tax Assumed by Withholding Agent
    0763E Total Tax Reported as Withheld or Assumed
    )))) Field 0763E Computer Underprint
  2. Invalid Conditions: when the Field 0763E differs from the computer amount 0763S) by≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. Correction Procedures

    1. Correct coding and transcription errors and misplaced entries in displayed fields.

    2. Send TPNC 90 with the following literal: "The amounts on Lines 63a-63d do not equal your total on Line 63e. Please explain."

3.22.110.21.23  (01-01-2015)
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
       
       
    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
    07TQA Computed Total Quarterly Amount
    0764A Adjustment Amount
    0764B Net Tax Liability Chapter 3 Amount
    0764C Net Tax Liability Chapter 4 Amount
    0764D 2% Excise Tax Amount
    0764E Total Net Liability Amount
    0764E) Computer Underprint
  2. Invalid Condition: Error Code 720 will generate when the transcribed Total Monthly Tax Liability amount (Field 0764E) differs from the Total MonthlyTax 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.

    3. If the error in Total Net Tax Liability (Field 0764E) Line 64e on Form 1042 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , prepare correspondence to request clarification from the taxpayer on the total net tax liability for line 64e.

    4. If the error in Total Net Tax Liability (Field 0764E) is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ , send TPNC 02.

3.22.110.21.24  (01-01-2015)
Error Code 724 – Total Payments and Computer Amounts Differ

  1. Fields Displayed: Error Code 724 will display as follows:

    Field Designator Field Name
    TPNC Taxpayer Notice Condition Code
    0765 Total Paid by EFTPS
    0766 Overpayment Credit Amount
    0767A Other Than Substitute Dividend Payment Amount
    0767B Substitute Dividend Payment Amount
    0768 Total Payment Amount
    )))) 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 65-67B) resulting in incorrect entry on Line 68 should be corrected via TPNC 26.

    Note:

    The Total Payments Amount on Form 1042 (Field 0768, Line 68) is the Total of Fields: 0764/Line 64, Field 0765/ Line 65, and Field 0766/Line 66.



    Refer to IRM 3.22.110.18.21 for additional information.

    If... Then...
       
       
    It appears that the EFTPS amounts in Field 0765 are identical to the amounts in either Fields 0766 or 0767A or 0767B.
    The taxpayer may have misplaced the "Total Payments" line entry meant for Field 0768 (Line 68) in Fields 0766, 0767A or 0767B. Delete the entries in Field 0766, 0767A or 0767B and enter it in Field 0768. 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 0765.

      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 0766.

    2. If BMFOLT research leads to no findings, correspond via IDRS Letter 1791C to have the taxpayer complete lines 65 thru 68.

      Reminder:

      It just may be that the taxpayer is a QI and omitted to attach the 1042-S for line 67a/b (Field 0767A/0767B), because you may need to ask for Form 1042-S Copy B. See IRM 3.22.110.15.11.

    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 0767A or 0767B. 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: "Since you did not respond to our correspondence, we have reduced your credit to match your tax deposits. ."

    Fields 0765, 0767A and 0767B are blank and an there is an amount on Field 0768
    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 0765.

      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 0766.

    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 lines 67a/b (Field 0767A/0767B), because you may need to ask for Form 1042-S Copy B. See IRM 3.22.110.15.11.

    3. If the QI Indicator (Field 01QIN) is set to 1, correspond for the 1042-S if not present. If present, enter the amount in Fields 0767A/0767B.

    4. If the QI Indicator is 0 delete the entry in Field 0767A/0767B

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

    There are amounts in Line 65 thru 67B, but an amount is not on Line 68 Enter the verified total of Lines 65 thru 67B in Field 0768 on the screen and the return Line 68, if different.
    No transcription errors are found Verify that the entries on Lines 65 thru 67b have been brought forward correctly from schedules and/or attachments and correctly totaled on Line 68.
    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 65 thru 67b resulting in incorrect entry on their Total Payments (Field 0768/Line 68) Assign TPNC 26.

3.22.110.21.25  (01-01-2015)
Error Code 728 – Tax Due/Overpayment and Computer Amounts Differ

  1. Fields Displayed – Error Code 728 will display as follows:

    Field Designator Field Name
    TPNC Taxpayer Notice Code
       
    07TQA Total Quarterly Liability Amount
       
    0764A Adjustments Amount
    0765 Total EFTPS Amount
    0766 Overpayment Credit Amount
    0767A Other Payment Amount
    0767B Sub Dividend Payment Amount
    0768 Total Payment Amountsa
    )))) 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 ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. Correction Procedures:

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

    2. If the taxpayer has failed to complete a field specific to this error code or calculated the Tax Due or Overpayment amount incorrectly then assign TPNC 01.

3.22.110.21.26  (01-01-2015)
Error Code 732 — Refund $ 1 Million or More

  1. Fields Displayed: Error Code 732 will display on Form 1042 as follows:

    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 0764E, 0768 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 64e, 68, or 69 are edited incorrectly Correct entry and enter the correct amount in Field 0764E, 0768 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.

3.22.110.21.27  (01-01-2015)
Error Code 734 - Chapter 4 Total U.S. Source FDAP Income

  1. Fields Displayed: Error Code 734 will display on Form 1042 as follows:

    Field Designator Field Name
    TPNC Taxpayer Notice Code (90)
    0802A Income Paid Chapter 4 withholding Amount
    0802B Excluded Non-Financial Payment Amount
    0802C Income Paid Grandfathered Obligations
    0802D Income Connected with U.S. Trade or Business
    0802F Total U.S. Source FDAP Chapter 4 Income Reported But Not Withheld
    )))))) Computer Amount
  2. Invalid Conditions: Error Code 734 will set if the difference between Field 0802F and the computer generated amount is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

  3. Correction Procedures:

    1. Verify transcription and correct any errors.

    2. Verify Taxpayer entry on Line 0802F (0802A+0802B+0802C+0802D+0802E = 0802F). Correct as necessary.

    3. Send TPNC 90

3.22.110.21.28  (01-01-2015)
Error Code 736 - U.S. FDAP Chapter 4 Income Amounts Are Inconsistent

  1. Fields Displayed: Error Code 736 will display on Form 1042 as follows:

    Field Designator Field Name
    TPNC Taxpayer Notice Code (90)
    0801 Total U.S. FDAP Chapter 4 Amount
    0802F Total U.S. Source FDAP Chapter 4 Income Reported But Not Withheld
    ))))) Computer Amount
    0803 Total U.S. FDAP Income Amount Reportable Under Chapter 4
    ))))) Computer Amount
  2. Invalid Condition: Error Code 736 will set if the total of 0801 and 0802F difffers from 0803 by more than $9.99.

  3. Correction Procedures:

    1. Verify Transcription

    2. Send TPNC 90

3.22.110.21.29  (01-01-2015)
Error Code 738 - Section 2 Amounts Form 1042-S Are not Consistent With Section 1 Amounts

  1. Fields Displayed: Error Code 738 will display on Form 1042 as follows:

    Field Designator Field Name
    TPNC Taxpayer Notice Code (90)
    0762A Total FDAP U.S. Income Amount
    07SSD Payments for Substitute Dividends
    07SSP Total Other U.S. Payment Amount
    0762C Gross Income Reported
    ))))) Computer Amount
    0804 Total U.S. Income From 1041-S Amount
    0805 Total Variance Amount
  2. Invalid Condition: Error Code 738 will set if Field 0804 does not match 0762C, If 0805 does not match computer amount 0805.

  3. Correction Procedures: Send TPNC 90 if the difference is more than $9.99.

3.22.110.21.30  (01-01-2015)
Error Code 740 - Total Variance Amounts Inconsistent

  1. Fields Displayed: Error Code 740 will display on Form 1042 as follows:

    Field Designator Field Name
    TPNC Taxpayer Notice Code (90)
    0803 Total U.S. FDAP Income Amount Reportable Under Chapter 4
    0804 Total U.S. Income From 1041-S Amount
    0805 Total Variance Amount
    ))))) Computer Amount
    0806 Variance Explanation Indicator
  2. Invalid Conditions: Error Code 740 will set

    1. If Field 0805 does not equal the computer Field 0805).

    2. Field 0805 is other than zero (0) and Field 0806 is not "1"

  3. Correction Procedures:

    1. Correct any transcription errors.

    2. Compute Section 2, Line 4 minus Line 3 and compare to Line 5. Correct any math errors and enter in Field 0805.

    3. If Field 0805 contains an entry and Field 0803 and 0805 is blank, Send TPNC 90 for explanation.

    4. If Field 0805 is other than zero (0) and Field 0806 indicator is not "1" , search return for an explanation for Section 2, Line 6.

    5. If explanation is present correct Field 0806 to "1" . If not present, and required, send TPNC 90 for explanation.

3.22.110.21.31  (01-01-2015)
Error Code 999 – End of Year Reformats

  1. Field Displayed: Error Code 999 will display as follows:

    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 
2014 Form 1042 Field Designators

Exhibit3.22.110-12014 Form 1042, Page 1, Field Designators
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 3.22.110-2 
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.
Chapter Four Withholding - This refers to tax withheld on withholdable payments pursuant to Title 26, Subtitle A, Chapter 4, Sections 1471-1474 of the U.S. Code (Foreign Account Tax Compliance Act).
Collective Refund - Procedures that allow a QI/WP/WT, PFFI, or a Reporting Model 1 FFI to obtain a refund on behalf of their account holders, partners, owners, or beneficiaries pursuant to their respective agreement with the IRS. The collective refund is claimed using a Form 1042 and generally requires the QI/WP/WT to provide additional information.
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 - An entity that does not pay income tax itself, but through which income "flows" to another partner, beneficiary, or owner 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 that an individual provides to a withholding agent to certify to foreign status and to claim a reduced rate of withholding pursuant to a treaty (if applicable)..
Form W-8BEN-E - A form that an entity provides to a withholding agent to certify to its foreign status and its status for purposes of chapters 3 and 4, and to claim a reduced rate of withholding pursuant to a treaty (if applicable).
Form W-8ECI - A form that a beneficial owner provides to a withholding agent to certify that certain payments that it receives constitute income effectively conducted with a trade or business in the U.S. (and thus is not subject to chapter 3 or 4 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.
Participating Foreign Financial Institution (PFFI) - A foreign financial institution that has agreed to comply with the requirements of an FFI agreement with the IRS with respect to its chapter 4 withholding obligations. A withholding agent that is a PFFI will use a chapter 4 status code of 08 or 09. A PFFI can claim a collective refund using Form 1042 and following the applicable procedures.
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 nonresident alien, fiduciary, withholding foreign partnership or withholding foreign trust , foreign corporation, qualified intermediary, or certain U.S. branches of U.S. persons that received payments from a withholding agent. It does not include a non-qualified intermediary.
Reimbursement Procedures - Procedures that allow a withholding agent to repay a beneficial owner for an overwithheld amount (by the earlier of the date on which a Form 1042-S is filed or the due date for filing such Form), and then reimburse itself by reducing any subsequent deposits made before the end of the following calendar year. The reduced tax liability is reported on Lines 1-60 of the Form 1042 for the period during which the reimbursement occurred, and the total tax withheld is reported as total deposits.
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 certain fixed or determinable annual or periodical (FDAP 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.
Withholdable Payment - A payment defined in Treas. Reg. section 1.1473-1(a) that is subject to withholding under chapter 4 of the Code. Generally, these are payments of U.S. source fixed determinable annual or periodical income (not effectively connected with a trade or business within the United States).
Withholding Agent - A 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 Foreign Partnership (WP) - A partnership that has entered into a withholding agreement with the IRS to assume responsibility for withholding on payments to its partners.
Withholding Foreign Trust - A trust that has entered into a withholding agreement with the IRS to assume responsibility for withholding on payments to its owners or beneficiaries.
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 3.22.110-3 
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 3.22.110-4 
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 3.22.110-5 
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 3.22.110-6 
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 3.22.110-7 
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 3.22.110-8 
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 3.22.110-9 
♦Frivolous Arguments Criteria♦

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

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

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

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

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

Note:

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

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

Note:

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


More Internal Revenue Manual