3.12.3 Individual Income Tax Returns 3.12.3.1 Program Scope and Objectives 3.12.3.1.1 Background 3.12.3.1.2 Authority 3.12.3.1.3 Responsibilities 3.12.3.1.4 Program Management and Review 3.12.3.1.5 Program Controls 3.12.3.1.6 Terms/Definitions/Acronyms 3.12.3.1.7 Related Resources 3.12.3.2 Introduction 3.12.3.2.1 General Guidelines 3.12.3.2.2 Organization of Text 3.12.3.3 Error Codes 001-009 3.12.3.3.1 Error Code 001 (CE) End-of-Year Reformat 3.12.3.3.1.1 Fields Displayed, Form 1040 (EC 001) 3.12.3.3.1.2 Invalid Conditions (EC 001) 3.12.3.3.1.3 Correction Procedures (EC 001) 3.12.3.3.2 Error Code 002 (CE) Statute of Limitations (PY) 3.12.3.3.2.1 Fields Displayed, Form 1040 (EC 002) 3.12.3.3.2.2 Invalid Conditions (EC 002) 3.12.3.3.2.3 Correction Procedures (EC 002) 3.12.3.3.3 Error Code 003 (CE) Check Digits/P-SSN 3.12.3.3.3.1 Fields Displayed, Form 1040 (EC 003) 3.12.3.3.3.2 Invalid Conditions (EC 003) 3.12.3.3.3.3 Correction Procedures (EC 003) 3.12.3.3.4 Error Code 004 (CE) Primary Name Control Mismatch 3.12.3.3.4.1 Fields Displayed, Form 1040 (EC 004) 3.12.3.3.4.2 Invalid Conditions (EC 004) 3.12.3.3.4.3 Correction Procedures (EC 004) 3.12.3.3.5 Error Code 005 (CE) Primary Name Control/TIN Match on Invalid Side 3.12.3.3.5.1 Fields Displayed, Form 1040 (EC 005) 3.12.3.3.5.2 Invalid Conditions (EC 005) 3.12.3.3.5.3 Correction Procedures (EC 005) 3.12.3.3.6 Error Code 006 (CE) First-Time Filers 3.12.3.3.6.1 Fields Displayed, - Form 1040 (EC 006) 3.12.3.3.6.2 Invalid Conditions (EC 006) 3.12.3.3.6.3 Correction Procedures (EC 006) 3.12.3.3.7 Error Code 007 (CE) Address Information Different 3.12.3.3.7.1 Fields Displayed, Form 1040 (EC 007) 3.12.3.3.7.2 Invalid Conditions (EC 007) 3.12.3.3.7.3 Correction Procedures (EC 007) 3.12.3.3.8 Error Code 008 (CE) Marital Filing Status Change 3.12.3.3.8.1 Fields Displayed, Form 1040 (EC 008) 3.12.3.3.8.2 Invalid Conditions (EC 008) 3.12.3.3.8.3 Correction Procedures (EC 008) 3.12.3.3.9 Error Code 009 (CE) Entity Data and Check Digits/Name Control 3.12.3.3.9.1 Fields Displayed, Form 1040 (EC 009) 3.12.3.3.9.2 Invalid Conditions (EC 009) 3.12.3.3.9.3 Correction Procedures (EC 009) 3.12.3.4 Error Codes 010-019 3.12.3.4.1 Error Code 010 (CE) Spouse/Dependent SSN Missing 3.12.3.4.1.1 Fields Displayed, Form 1040 (EC 010) 3.12.3.4.1.2 Invalid Conditions (EC 010) 3.12.3.4.1.3 Correction Procedures (EC 010) 3.12.3.4.1.4 Field 94EXV, Exemption Verified Field (EC 010) 3.12.3.4.1.5 Field 01SS, Secondary SSN (EC 010) 3.12.3.4.1.6 Fields 01DS1, 01DS2, 01DS3 and 01DS4, Dependent SSNs (EC 010) 3.12.3.4.1.7 Fields 21DS1 and 21DS2, Child and Dependent Care Credit SSNs (EC 010) 3.12.3.4.1.8 Fields 43SS1, 43SS2 and 43SS3 EIC Child(ren) SSNs (EC 010) 3.12.3.4.1.9 Prior Year (PY) (EC 010) 3.12.3.4.2 Error Code 011 (CE) NAP Linkage Down 3.12.3.4.2.1 Fields Displayed, Form 1040 (EC 011) 3.12.3.4.2.2 Invalid Conditions (EC 011) 3.12.3.4.2.3 Correction Procedures (EC 011) 3.12.3.4.2.4 Field ERSRI>, ERS Revalidation Indicator (EC 011) 3.12.3.4.2.5 Field DEPRI>, ERS Dependent Revalidation Indicator (EC 011) 3.12.3.4.2.6 Field AVSRI>, AVS Revalidation Indicator (EC 011) 3.12.3.4.2.7 Field EIFAI>, EIF Access Indicator (EC 011) 3.12.3.4.2.8 Field T-DAT>, Tentative Return Due Date Computer (EC 011) 3.12.3.4.2.9 Field PNEXT>, Primary NAP Extension Due Date (EC 011) 3.12.3.4.2.10 Field SNEXT>, Secondary NAP Extension Due Date (EC 011) 3.12.3.4.3 Error Code 012 (CE) Spouse/Dependent SSN Validation 3.12.3.4.3.1 Fields Displayed, Form 1040 (EC 012) 3.12.3.4.3.2 Invalid Conditions (EC 012) 3.12.3.4.3.3 Correction Procedures (EC 012) 3.12.3.4.3.4 Field 94EXV, Exemption Verified Field (EC 012) 3.12.3.4.3.5 Secondary TIN (EC 012) 3.12.3.4.3.6 Dependent TIN (EC 012) 3.12.3.4.3.7 Prior Year (EC 012) 3.12.3.4.4 Error Code 013 (CE) Duplicate Social Security Numbers 3.12.3.4.4.1 Fields Displayed, Form 1040 (EC 013) 3.12.3.4.4.2 Invalid Conditions (EC 013) 3.12.3.4.4.3 Correction Procedures (EC 013) 3.12.3.4.5 Error Code 014 (CE) Entity Data 3.12.3.4.5.1 Fields Displayed, Form 1040 (EC 014) 3.12.3.4.5.2 Invalid Conditions (EC 014) 3.12.3.4.5.3 Correction Procedures (EC 014) 3.12.3.4.6 Error Code 015 (CE) Spouse SSN Blank 3.12.3.4.6.1 Fields Displayed, Form 1040 (EC 015) 3.12.3.4.6.2 Invalid Conditions (EC 015) 3.12.3.4.6.3 Correction Procedures (EC 015) 3.12.3.4.7 Error Code 016 (CE) FSC 2 and No Ampersand 3.12.3.4.7.1 Fields Displayed, Form 1040 (EC 016) 3.12.3.4.7.2 Invalid Conditions (EC 016) 3.12.3.4.7.3 Correction Procedures (EC 016) 3.12.3.4.8 Error Code 017 (CE) Validation of ITIN Deactivation Status 3.12.3.4.8.1 Fields Displayed, Form 1040 (EC 017) 3.12.3.4.8.2 Invalid Conditions (EC 017) 3.12.3.4.8.3 Correction Procedures (EC 017) 3.12.3.4.9 Error Code 018 (CE) Date of Death is Before Tax Period 3.12.3.4.9.1 Fields Displayed, Form 1040 (EC 018) 3.12.3.4.9.2 Invalid Conditions (EC 018) 3.12.3.4.9.3 Correction Procedures (EC 018) 3.12.3.4.9.4 Reply Procedures (EC 018) 3.12.3.4.10 Error Code 019 (CE) Dependent Date of Birth is Greater Than Tax Period 3.12.3.4.10.1 Fields Displayed, Form 1040 (EC 019) 3.12.3.4.10.2 Invalid Condition (EC 019) 3.12.3.4.10.3 Correction Procedures (EC 019) 3.12.3.5 Error Codes 020-030 3.12.3.5.1 Error Code 020 (CE) Major City Code and Address 3.12.3.5.1.1 Fields Displayed, Form 1040 (EC 020) 3.12.3.5.1.2 Invalid Conditions (EC 020) 3.12.3.5.1.3 Correction Procedures (EC 020) 3.12.3.5.2 Error Code 021 (CE) Major City Code/ZIP Code 3.12.3.5.2.1 Fields Displayed, Form 1040 (EC 021) 3.12.3.5.2.2 Invalid Conditions (EC 021) 3.12.3.5.2.3 Correction Procedures (EC 021) 3.12.3.5.3 Error Code 022 (CE) ZIP Code/State Code 3.12.3.5.3.1 Fields Displayed, Form 1040 (EC 022) 3.12.3.5.3.2 Invalid Conditions (EC 022) 3.12.3.5.3.3 Correction Procedures (EC 022) 3.12.3.5.4 Error Code 023 - Reserved 3.12.3.5.5 Error Code 024 (CE) International Form 2555/EZ Without Area Office (AO) 3.12.3.5.5.1 Fields Displayed, Form 1040 (EC 024) 3.12.3.5.5.2 Invalid Conditions (EC 024) 3.12.3.5.5.3 Correction Procedures (EC 024) 3.12.3.5.6 Error Code 026 (CE) CCC L or W Is Present 3.12.3.5.6.1 Fields Displayed, Form 1040 (EC 026) 3.12.3.5.6.2 Invalid Conditions (EC 026) 3.12.3.5.6.3 Correction Procedures (EC 026) 3.12.3.5.6.4 Field 01CCC - A, F or 9 (EC 026) 3.12.3.5.7 Error Code 027 - Reserved 3.12.3.5.8 Error Code 028 (CE) Decedent Return Check 3.12.3.5.8.1 Fields Displayed, Form 1040 (EC 028) 3.12.3.5.8.2 Invalid Conditions (EC 028) 3.12.3.5.8.3 Correction Procedures (EC 028) 3.12.3.5.8.4 Reply to Correspondence (EC 028) 3.12.3.5.9 Error Code 029 (CE) Unclaimed Credits 3.12.3.5.9.1 Fields Displayed, Form 1040 (EC 029) 3.12.3.5.9.2 Invalid Conditions (EC 029) 3.12.3.5.9.3 Correction Procedures (EC 029) 3.12.3.5.9.4 Reply to Correspondence (EC 029) 3.12.3.5.9.5 Prior Year (EC 029) (Rejects Only) 3.12.3.5.10 Error Code 030 (CE) ITIN Filers With Form W-2 3.12.3.5.10.1 Fields Displayed, Form 1040 (EC 030) 3.12.3.5.10.2 Invalid Conditions (EC 030) 3.12.3.5.10.3 Correction Procedures (EC 030) 3.12.3.5.10.4 Reply to Correspondence EC 030 3.12.3.6 Error Code 032-046 3.12.3.6.1 Error Code 032 (CE) FSC 2 or 6 and Exemptions 3.12.3.6.1.1 Fields Displayed, Form 1040 (EC 032) 3.12.3.6.1.2 Invalid Conditions (EC 032) 3.12.3.6.1.3 Correction Procedures (EC 032) 3.12.3.6.2 Error Code 034 (CE) FSC 4 or 5, and Exemptions 3.12.3.6.2.1 Fields Displayed, Form 1040 (EC 034) 3.12.3.6.2.2 Invalid Conditions (EC 034) 3.12.3.6.2.3 Corrections Procedures (EC 034) 3.12.3.6.3 Error Code 038 - ScanPaper Literal 3.12.3.6.3.1 Fields Displayed, Form 1040 (EC 038) 3.12.3.6.3.2 Invalid Conditions (EC 038) 3.12.3.6.3.3 Correction Procedures (EC 038) 3.12.3.6.4 Error Code 042 (CE) Received Date 3.12.3.6.4.1 Fields Displayed, Form 1040 (EC 042) 3.12.3.6.4.2 Invalid Conditions (EC 042) 3.12.3.6.4.3 Correction Procedures (EC 042) 3.12.3.6.4.4 Early-Filed Decedent Returns (EC 042) 3.12.3.6.4.5 CCC L or W (EC 042) 3.12.3.6.5 Error Code 044 Reserved 3.12.3.6.6 Error Code 046 (CE) Fiscal Year Tax Period 3.12.3.6.6.1 Fields Displayed, Form 1040 (EC 046) 3.12.3.6.6.2 Invalid Conditions (EC 046) 3.12.3.6.6.3 General Information (EC 046) 3.12.3.6.6.4 Correction Procedures (EC 046) 3.12.3.6.6.5 Field 01TXP, Tax Period (EC 046) 3.12.3.6.6.6 Field 01CCC, Computer Condition Codes (EC 046) 3.12.3.7 Error Codes 048-058 3.12.3.7.1 Error Code 048 (CE) Amended Return 3.12.3.7.1.1 Fields Displayed, Form 1040 (EC 048) 3.12.3.7.1.2 Invalid Conditions (EC 048) 3.12.3.7.1.3 Correction Procedures (EC 048) 3.12.3.7.2 Error Code 050 (CE) Preparer’s Code 3.12.3.7.2.1 Fields Displayed, Form 1040 (EC 050) 3.12.3.7.2.2 Invalid Conditions (EC 050) 3.12.3.7.2.3 Correction Procedures (EC 050) 3.12.3.7.3 Error Code 052 (CE) CCC F or 9 and NAP Year of Death 3.12.3.7.3.1 Fields Displayed, Form 1040 (EC 052) 3.12.3.7.3.2 Invalid Conditions (EC 052) 3.12.3.7.3.3 Correction Procedures (EC 052) 3.12.3.7.4 Error Code 053 (CE) DECD - No CCC F or 9 3.12.3.7.4.1 Fields Displayed, Form 1040 (EC 053) 3.12.3.7.4.2 Invalid Conditions (EC 053) 3.12.3.7.4.3 Correction Procedures (EC 053) 3.12.3.7.5 Error Code 054 (CE) RPC C and Filing Status 3.12.3.7.5.1 Fields Displayed, Form 1040 (EC 054) 3.12.3.7.5.2 Invalid Conditions (EC 054) 3.12.3.7.5.3 Correction Procedures (EC 054) 3.12.3.7.6 Error Code 056 (CE) CCC F or 9 and No DECD 3.12.3.7.6.1 Fields Displayed, Form 1040 (EC 056) 3.12.3.7.6.2 Invalid Conditions (EC 056) 3.12.3.7.6.3 Correction Procedures (EC 056) 3.12.3.7.7 Error Code 058 (CE) Return Processed Date (RPD) 3.12.3.7.7.1 Fields Displayed, Form 1040 (EC 058) 3.12.3.7.7.2 Invalid Conditions (EC 058) 3.12.3.7.7.3 Correction Procedures (EC 058) 3.12.3.8 Error Codes 062-070 3.12.3.8.1 Error Code 062 (CE) Late Filing Code/Received Date 3.12.3.8.1.1 Fields Displayed, Form 1040 (EC 062) 3.12.3.8.1.2 Invalid Conditions (EC 062) 3.12.3.8.1.3 Correction Procedures (EC 062) 3.12.3.8.2 Error Code 064 (CE) Pre-Determined Delinquency Penalty/Received Date 3.12.3.8.2.1 Fields Displayed, Form 1040 (EC 064) 3.12.3.8.2.2 Invalid Conditions (EC 064) 3.12.3.8.2.3 Correction Procedures (EC 064) 3.12.3.8.3 Error Code 067 (CE) Reconcile ACA 3.12.3.8.3.1 Fields Displayed, Form 1040 (EC 067, ACA) 3.12.3.8.3.2 Invalid Condition (EC 067, ACA) 3.12.3.8.3.3 Correction Procedures (EC 067, ACA) 3.12.3.8.3.4 Rejects Only (EC 067, ACA) 3.12.3.8.4 Error Code 068 - ECO Portal Checks 3.12.3.8.4.1 Fields Displayed, Form 1040 (EC 068) 3.12.3.8.4.2 Invalid Conditions (EC 068) 3.12.3.8.4.3 Correction Procedures (EC 068) 3.12.3.8.5 Error Code 070 CE) At-Risk Code, Schedule C 3.12.3.8.5.1 Fields Displayed, Form 1040 (EC 070) 3.12.3.8.5.2 Invalid Conditions (EC 070) 3.12.3.8.5.3 Correction Procedures (EC 070) 3.12.3.8.5.4 Field 09AR, At-Risk Code (EC 070) 3.12.3.8.5.5 Prior Year (EC 070) 3.12.3.9 Error Codes 072-079 3.12.3.9.1 Error Code 072 (CE) At-Risk Code, Schedule F 3.12.3.9.1.1 Fields Displayed, Form 1040 (EC 072) 3.12.3.9.1.2 Invalid Conditions (EC 072) 3.12.3.9.1.3 Correction Procedures (EC 072) 3.12.3.9.1.4 Field 14AR, At-Risk Code (EC 072) 3.12.3.9.1.5 Prior Year (EC 072) 3.12.3.9.2 Error Code 073 (CE) At-Risk Code, Form 6198 3.12.3.9.2.1 Fields Displayed, Form 1040 (EC 073) 3.12.3.9.2.2 Invalid Conditions (EC 073) 3.12.3.9.2.3 Correction Procedures (EC 073) 3.12.3.9.2.4 Fields 09AR and 14AR, At-Risk Code (EC 073) 3.12.3.9.2.5 Field 09NET>, Schedule C Profit or Loss Computer (EC 073) 3.12.3.9.2.6 Field 1434>, Schedule F Profit or Loss Computer (EC 073) 3.12.3.9.3 Error Code 074 (CE) Cash or Accrual Method 3.12.3.9.3.1 Fields Displayed, Form 1040 (EC 074) 3.12.3.9.3.2 Invalid Conditions (EC 074) 3.12.3.9.3.3 Correction Procedures (EC 074) 3.12.3.9.4 Error Code 075 (CE) Excess Gross Social Security 3.12.3.9.4.1 Fields Displayed, Form 1040 (EC 075) 3.12.3.9.4.2 Invalid Conditions (EC 075) 3.12.3.9.4.3 Correction Procedures (EC 075) 3.12.3.9.4.4 Reply Procedures (EC 075) 3.12.3.9.5 Error Code 077 (CE) Self Employed Retirement Plans 3.12.3.9.5.1 Fields Displayed, Form 1040 (EC 077) 3.12.3.9.5.2 Invalid Conditions (EC 077) 3.12.3.9.5.3 Correction Procedures (EC 077) 3.12.3.9.6 Error Code 078 (CE) Alimony SSN 3.12.3.9.6.1 Fields Displayed, Form 1040 (EC 078) 3.12.3.9.6.2 Invalid Conditions (EC 078) 3.12.3.9.6.3 Correction Procedures (EC 078) 3.12.3.9.7 Error Code 079 (CE) Alimony Received/Paid 3.12.3.9.7.1 Fields Displayed, Form 1040 (EC 079) 3.12.3.9.7.2 Invalid Conditions (EC 079) 3.12.3.9.7.3 Correction Procedures (EC 079) 3.12.3.10 Error Codes 083-094 3.12.3.10.1 Error Code 083 (CE) Form 8814 SSN/Name Control 3.12.3.10.1.1 Fields Displayed, Form 1040 (EC 083) 3.12.3.10.1.2 Invalid Conditions (EC 083) 3.12.3.10.1.3 Correction Procedures (EC 083) 3.12.3.10.2 Error Code 084 (CE) Form 4972 Qualifying Indicators 3.12.3.10.2.1 Fields Displayed, Form 1040 (EC 084) 3.12.3.10.2.2 Invalid Conditions (EC 084) 3.12.3.10.2.3 Correction Procedures (EC 084) 3.12.3.10.3 Error Code 085 (CE) Foreign Tax Credit Over Threshold and Form 1116 Not Attached 3.12.3.10.3.1 Fields Displayed, Form 1040 (EC 085) 3.12.3.10.3.2 Invalid Conditions (EC 085) 3.12.3.10.3.3 Correction Procedures (EC 085) 3.12.3.10.3.4 Reply Procedures (EC 085) 3.12.3.10.4 Error Code 086 (CE) Schedule R Disability Income, Wages 3.12.3.10.4.1 Fields Displayed, Form 1040 (EC 086) 3.12.3.10.4.2 Invalid Conditions (EC 086) 3.12.3.10.4.3 Correction Procedures (EC 086) 3.12.3.10.5 Error Code 087 (CE) Schedule SE and RPC N or S 3.12.3.10.5.1 Fields Displayed, Form 1040 (EC 087) 3.12.3.10.5.2 Invalid Conditions (EC 087) 3.12.3.10.5.3 Correction Procedures (EC 087) 3.12.3.10.6 Error Code 088 (CE) SE Liability 3.12.3.10.6.1 Fields Displayed, Form 1040 (EC 088) 3.12.3.10.6.2 Invalid Conditions (EC 088) 3.12.3.10.6.3 Correction Procedures (EC 088) 3.12.3.10.6.4 Reply to Correspondence (EC 088) 3.12.3.10.6.5 Prior Year (EC 088) 3.12.3.10.7 Error Code 089 (CE) SE Method Code 3.12.3.10.7.1 Fields Displayed, Form 1040 (EC 089) 3.12.3.10.7.2 Invalid Conditions (EC 089) 3.12.3.10.7.3 Correction Procedures (EC 089) 3.12.3.10.8 Error Code 090 (CE) Farm/Business Optional Method 3.12.3.10.8.1 Fields Displayed, Form 1040 (EC 090) 3.12.3.10.8.2 Invalid Conditions (EC 090) 3.12.3.10.8.3 General Information (EC 090) 3.12.3.10.8.4 Correction Procedures (EC 090) 3.12.3.10.8.5 Prior Year (EC 090) 3.12.3.10.9 Error Code 091 (CE) SE Tax Optional Method 3.12.3.10.9.1 Fields Displayed, Form 1040 (EC 091) 3.12.3.10.9.2 Invalid Conditions (EC 091) 3.12.3.10.9.3 General Information (EC 091) 3.12.3.10.9.4 Correction Procedures (EC 091) 3.12.3.10.9.5 Prior Year (EC 091) 3.12.3.10.10 Error Code 092 (CE) SE SSN in Sections 17 and 18 are the Same 3.12.3.10.10.1 Fields Displayed, Form 1040 (EC 092) 3.12.3.10.10.2 Invalid Conditions (EC 092) 3.12.3.10.10.3 Correction Procedures (EC 092) 3.12.3.10.11 Error Code 094 (CE) SE SSN Not Equal to Secondary SSN 3.12.3.10.11.1 Fields Displayed, Form 1040 (EC 094) 3.12.3.10.11.2 Invalid Condition (EC 094) 3.12.3.10.11.3 Correction Procedures (EC 094) 3.12.3.11 Error Codes 096-105 3.12.3.11.1 Error Code 096 (CE) SE SSN Missing 3.12.3.11.1.1 Fields Displayed, Form 1040 (EC 096) 3.12.3.11.1.2 Invalid Conditions (EC 096) 3.12.3.11.1.3 Correction Procedures (EC 096) 3.12.3.11.2 Error Code 098 (CE) Filing Status Code/Section 18 3.12.3.11.2.1 Fields Displayed, Form 1040 (EC 098) 3.12.3.11.2.2 Invalid Conditions (EC 098) 3.12.3.11.2.3 Correction Procedures (EC 098) 3.12.3.11.3 Error Code 099 (CE) SE SSN Not Equal to Primary SSN 3.12.3.11.3.1 Fields Displayed, Form 1040 (EC 099) 3.12.3.11.3.2 Invalid Conditions (EC 099) 3.12.3.11.3.3 Correction Procedures (EC 099) 3.12.3.11.4 Error Code 100 (CE) Form 8941, Primary or Secondary TIN Mismatch (ACA) 3.12.3.11.4.1 Fields Displayed, Form 1040 (EC 100, ACA) 3.12.3.11.4.2 Invalid Conditions (EC 100, ACA) 3.12.3.11.4.3 Correction Procedures (EC 100, ACA) 3.12.3.11.4.4 Reply Procedures (EC 100, ACA) 3.12.3.11.5 Error Code 101 (CE) Form 8941, SHOP Checkbox and Two-Year Declaration Checkbox (ACA) 3.12.3.11.5.1 Fields Displayed, Form 1040 (EC 101, ACA) 3.12.3.11.5.2 Invalid Conditions (EC 101, ACA) 3.12.3.11.5.3 Correction Procedures (EC 101, ACA) 3.12.3.11.5.4 Reply Procedures (EC 101, ACA) 3.12.3.11.6 Error Code 102 (CE) Form 4137 SSN in Sections 24 and 25 are the Same 3.12.3.11.6.1 Fields Displayed, Form 1040 (EC 102) 3.12.3.11.6.2 Invalid Conditions (EC 102) 3.12.3.11.6.3 Correction Procedures (EC 102) 3.12.3.11.7 Error Code 103 (CE) Form 4137 SSN Not Equal to Secondary SSN 3.12.3.11.7.1 Fields Displayed, Form 1040 (EC 103) 3.12.3.11.7.2 Invalid Condition (EC 103) 3.12.3.11.7.3 Correction Procedures (EC 103) 3.12.3.11.8 Error Code 104 (CE) Form 4137 SSN Missing 3.12.3.11.8.1 Fields Displayed, Form 1040 (EC 104) 3.12.3.11.8.2 Invalid Conditions (EC 104) 3.12.3.11.8.3 Correction Procedures (EC 104) 3.12.3.11.9 Error Code 105 (CE) Filing Status Code/Section 25 3.12.3.11.9.1 Fields Displayed, Form 1040 (EC 105) 3.12.3.11.9.2 Invalid Condition (EC 105) 3.12.3.11.9.3 Correction Procedures (EC 105) 3.12.3.12 Error Codes 106-113 3.12.3.12.1 Error Code 106 (CE) Form 4137 SSN Not Equal to Primary SSN 3.12.3.12.1.1 Fields Displayed, Form 1040 (EC 106) 3.12.3.12.1.2 Invalid Condition (EC 106) 3.12.3.12.1.3 Correction Procedures (EC 106) 3.12.3.12.2 Error Code 108 (CE) RPC 3 - Section 29/30 Present 3.12.3.12.2.1 Fields Displayed, Form 1040 (EC 108) 3.12.3.12.2.2 Invalid Conditions (EC 108) 3.12.3.12.2.3 Correction Procedures (EC 108) 3.12.3.12.3 Error Code 109 (CE) IRA Spouse Indicator 3.12.3.12.3.1 Fields Displayed, Form 1040 (EC 109) 3.12.3.12.3.2 Invalid Conditions (EC 109) 3.12.3.12.3.3 Correction Procedures (EC 109) 3.12.3.12.4 Error Code 113 (CE) IRA Spouse Indicator 2 3.12.3.12.4.1 Fields Displayed;- Form 1040 (EC 113) 3.12.3.12.4.2 Invalid Conditions (EC 113) 3.12.3.12.4.3 Correction Procedures (EC 113) 3.12.3.13 Error Codes 116-132 3.12.3.13.1 Error Code 116 (CE) Withholding Equals Regulated Investment Company Credit or Total Tax 3.12.3.13.1.1 Fields Displayed, Form 1040 (EC 116) 3.12.3.13.1.2 Invalid Conditions (EC 116) 3.12.3.13.1.3 Correction Procedures (EC 116) 3.12.3.13.2 Error Code 118 (CE) Withholding to Income Comparison 3.12.3.13.2.1 Fields Displayed, Form 1040 (EC 118) 3.12.3.13.2.2 Invalid Conditions (EC 118) 3.12.3.13.2.3 Correction Procedures (EC 118) 3.12.3.13.2.4 Withholding (EC 118) 3.12.3.13.2.5 Wages (EC 118) 3.12.3.13.2.6 No Adjustments Necessary (EC 118) 3.12.3.13.3 Error Code 121, Reserved 3.12.3.13.4 Error Code 122 (CE) CCC G, B or RPC L Not Present/Zero Return 3.12.3.13.4.1 Fields Displayed, Form 1040 (EC 122) 3.12.3.13.4.2 Invalid Conditions (EC 122) 3.12.3.13.4.3 Correction Procedures (EC 122) 3.12.3.13.4.4 Prior Year (EC 122) 3.12.3.13.5 Error Code 123 (CE) Non-Compute Code 2 and Preparer’s Data Present 3.12.3.13.5.1 Fields Displayed, Form 1040 (EC 123) 3.12.3.13.5.2 Invalid Conditions (EC 123) 3.12.3.13.5.3 Correction Procedures (EC 123) 3.12.3.13.5.4 Field 02NC> Non-Compute Code (EC 123) 3.12.3.13.6 Error Code 124 (CE) CCC A, F or 9 3.12.3.13.6.1 Fields Displayed, Form 1040 (EC 124) 3.12.3.13.6.2 Invalid Conditions (EC 124) 3.12.3.13.6.3 Correction Procedures (EC 124) 3.12.3.13.7 Error Code 126 (CE) Unallowable First-Time Homebuyer Credit (UA 84) 3.12.3.13.7.1 Fields Displayed, Form 1040 (EC 126) 3.12.3.13.7.2 Invalid Conditions (EC 126) 3.12.3.13.7.3 Correction Procedures (EC 126) 3.12.3.13.8 Error Code 128 (CE) Form 5405 First-Time Homebuyer Credit Data Validation 3.12.3.13.8.1 Fields Displayed, Form 1040 (EC 128) 3.12.3.13.8.2 Invalid Conditions (EC 128) 3.12.3.13.8.3 Correction Procedures (EC 128) 3.12.3.13.8.4 Lines 1, 2 and 3, Form 5405 (EC 128) 3.12.3.13.8.5 Line 7, Form 5405 (EC 128) 3.12.3.13.8.6 Prior Year (EC 128) 3.12.3.13.9 Error Code 129 (CE) Form 4136 Credit Reference Number and Amount 3.12.3.13.9.1 Fields Displayed, Form 1040 (EC 129) 3.12.3.13.9.2 Invalid Conditions (EC 129) 3.12.3.13.9.3 Correction Procedures (EC 129) 3.12.3.13.10 Error Code 130 (CE) Schedule R Age Indicator/FSC/ABI 3.12.3.13.10.1 Fields Displayed, Form 1040 (EC 130) 3.12.3.13.10.2 Invalid Conditions (EC 130) 3.12.3.13.10.3 Correction Procedures (EC 130) 3.12.3.13.11 Error Code 132 (CE) Schedule R Taxable Disability Income 3.12.3.13.11.1 Fields Displayed, Form 1040 (EC 132) 3.12.3.13.11.2 Invalid Conditions (EC 132) 3.12.3.13.11.3 Correction Procedures (EC 132) 3.12.3.14 Error Codes 136-146 3.12.3.14.1 Error Code 136 (CE) Pre-Determined Delinquency Penalty 3.12.3.14.1.1 Fields Displayed, Form 1040 (EC 136) 3.12.3.14.1.2 Invalid Conditions (EC 136) 3.12.3.14.1.3 Correction Procedures (EC 136) 3.12.3.14.2 Error Code 137 (CE) Routing and Transit Number (RTN) Verification 3.12.3.14.2.1 Fields Displayed, Form 1040 (EC 137) 3.12.3.14.2.2 Invalid Conditions (EC 137) 3.12.3.14.2.3 General Information (EC 137) 3.12.3.14.2.4 Correction Procedures (EC 137) 3.12.3.14.3 Error Code 138 (CE) Direct Deposit 3.12.3.14.3.1 Fields Displayed, Form 1040 (EC 138) 3.12.3.14.3.2 Invalid Condition (EC 138) 3.12.3.14.3.3 General Information (EC 138) 3.12.3.14.3.4 Correction Procedures (EC 138) 3.12.3.14.4 Error Code 139 (CE) Direct Deposit 3.12.3.14.4.1 Fields Displayed, Form 1040 (EC 139) 3.12.3.14.4.2 Invalid Condition (EC 139) 3.12.3.14.4.3 Correction Procedures (EC 139) 3.12.3.14.5 Error Code 142 (CE) Sections 06 and 56 Both Present 3.12.3.14.5.1 Fields Displayed, Form 1040 (EC 142) 3.12.3.14.5.2 Invalid Conditions (EC 142) 3.12.3.14.5.3 Correction Procedures (EC 142) 3.12.3.14.6 Error Code 144 (CE) Direct Deposit-Injured Spouse 3.12.3.14.6.1 Fields Displayed, Form 1040 (EC 144) 3.12.3.14.6.2 Invalid Conditions (EC 144) 3.12.3.14.6.3 Correction Procedures (EC 144) 3.12.3.14.7 Error Code 145 (CE) Savings Bond 3.12.3.14.7.1 Fields Displayed, Form 1040 (EC 145) 3.12.3.14.7.2 Invalid Conditions (EC 145) 3.12.3.14.7.3 Correction Procedures (EC 145) 3.12.3.14.8 Error Code 146 (CE) Direct Deposit Does Not Equal Balance Due/Refund 3.12.3.14.8.1 Fields Displayed, Form 1040 (EC 146) 3.12.3.14.8.2 Invalid Conditions (EC 146) 3.12.3.14.8.3 Correction Procedures (EC 146) 3.12.3.15 Error Code 157 - Reserved 3.12.3.16 Error Code 158-159 3.12.3.16.1 Error Code 158 (CE) Form 8853 SSN Missing 3.12.3.16.1.1 Fields Displayed, Form 1040 (EC 158) 3.12.3.16.1.2 Invalid Conditions (EC 158) 3.12.3.16.1.3 Correction Procedures (EC 158) 3.12.3.16.2 Error Code 159 (CE) Form 8853 SSN Not Equal to Primary/Secondary SSN 3.12.3.16.2.1 Fields Displayed, Form 1040 (EC 159) 3.12.3.16.2.2 Invalid Conditions (EC 159) 3.12.3.16.2.3 Correction Procedures (EC 159) 3.12.3.17 Error Codes 160-168 3.12.3.17.1 Error Code 160 (CE) Excludable Savings Bond Interest and FSC 3 or 6 3.12.3.17.1.1 Fields Displayed, Form 1040 (EC 160) 3.12.3.17.1.2 Invalid Conditions (EC 160) 3.12.3.17.1.3 Correction Procedures (EC 160) 3.12.3.17.2 Error Code 161 (CE) Schedule H Present Before 199512 or "Loose" 3.12.3.17.2.1 Fields Displayed, Form 1040 (EC 161) 3.12.3.17.2.2 Invalid Condition (EC 161) 3.12.3.17.2.3 Correction Procedures (EC 161) 3.12.3.17.3 Error Code 162 (CE) Schedule H Social Security and Medicare Wages Different or Under $2,600 3.12.3.17.3.1 Fields Displayed, Form 1040 (EC 162) 3.12.3.17.3.2 Invalid Condition (EC 162) 3.12.3.17.3.3 Correction Procedures (EC 162) 3.12.3.17.3.4 Prior Year (EC 162) 3.12.3.17.4 Error Code 164 (CE) Schedule H Primary SSN or EIN Equal to Schedule H Secondary SSN or EIN 3.12.3.17.4.1 Fields Displayed, Form 1040 (EC 164) 3.12.3.17.4.2 Invalid Condition (EC 164) 3.12.3.17.4.3 Correction Procedures (EC 164) 3.12.3.17.5 Error Code 165 (CE) Schedule H Secondary SSN Not Equal to Secondary SSN 3.12.3.17.5.1 Fields Displayed, Form 1040 (EC 165) 3.12.3.17.5.2 Invalid Condition (EC 165) 3.12.3.17.5.3 Correction Procedures (EC 165) 3.12.3.17.6 Error Code 166 (CE) Schedule H SSN Missing 3.12.3.17.6.1 Fields Displayed, Form 1040 (EC 166) 3.12.3.17.6.2 Invalid Condition (EC 166) 3.12.3.17.6.3 Correction Procedures (EC 166) 3.12.3.17.7 Error Code 167 (CE) Filing Status Code and Section 45 3.12.3.17.7.1 Fields Displayed, Form 1040 (EC 167) 3.12.3.17.7.2 Invalid Condition (EC 167) 3.12.3.17.7.3 Correction Procedures (EC 167) 3.12.3.17.8 Error Code 168 (CE) Schedule H Primary SSN Not Equal to Primary SSN 3.12.3.17.8.1 Fields Displayed, Form 1040 (EC 168) 3.12.3.17.8.2 Invalid Condition (EC 168) 3.12.3.17.8.3 Correction Procedures (EC 168) 3.12.3.18 Error Codes 170-179 3.12.3.18.1 Error Code 170 (CE) Schedule H EIN NAP Not Accessed 3.12.3.18.1.1 Fields Displayed, Form 1040 (EC 170) 3.12.3.18.1.2 Invalid Condition (EC 170) 3.12.3.18.1.3 Correction Procedures (EC 170) 3.12.3.18.2 Error Code 172 (CE) Schedule H EIN NAP Mismatch 3.12.3.18.2.1 Fields Displayed, Form 1040 (EC 172) 3.12.3.18.2.2 Invalid Condition (EC 172) 3.12.3.18.2.3 Correction Procedures (EC 172) 3.12.3.18.3 Error Code 175 (CE) Schedule H FUTA Indicator vs. FUTA Total Tentative Credit 3.12.3.18.3.1 Fields Displayed, Form 1040 (EC 175) 3.12.3.18.3.2 Invalid Condition (EC 175) 3.12.3.18.3.3 Correction Procedures (EC 175) 3.12.3.18.4 Error Code 176 (CE) Schedule H FUTA Total Tentative Credit vs. Total FUTA Wages 3.12.3.18.4.1 Fields Displayed, Form 1040 (EC 176) 3.12.3.18.4.2 Invalid Condition (EC 176) 3.12.3.18.4.3 Correction Procedures (EC 176) 3.12.3.18.5 Error Code 177 (CE) Schedule H State Codes Not in Sequence 3.12.3.18.5.1 Fields Displayed, Form 1040 (EC 177) 3.12.3.18.5.2 Invalid Condition (EC 177) 3.12.3.18.5.3 Correction Procedures (EC 177) 3.12.3.18.6 Error Code 178 (CE) Schedule H FUTA State Codes vs. FUTA Total Tentative Credit 3.12.3.18.6.1 Fields Displayed, Form 1040 (EC 178) 3.12.3.18.6.2 Invalid Condition (EC 178) 3.12.3.18.6.3 Correction Procedures (EC 178) 3.12.3.18.7 Error Code 179 (CE) Schedule H FUTA State Codes 3.12.3.18.7.1 Fields Displayed, Form 1040 (EC 179) 3.12.3.18.7.2 Invalid Condition (EC 179) 3.12.3.18.7.3 Correction Procedures (EC 179) 3.12.3.19 Error Codes 181-188 3.12.3.19.1 Error Code 181 (CE) Schedule H FUTA State Code 1 vs. Total FUTA Wages 3.12.3.19.1.1 Fields Displayed, Form 1040 (EC 181) 3.12.3.19.1.2 Invalid Condition (EC 181) 3.12.3.19.1.3 Correction Procedures (EC 181) 3.12.3.19.1.4 Prior Year (EC 181) 3.12.3.19.2 Error Code 182 (CE) Schedule H State Codes vs. Section 01 State Code 3.12.3.19.2.1 Fields Displayed, Form 1040 (EC 182) 3.12.3.19.2.2 Invalid Condition (EC 182) 3.12.3.19.2.3 Correction Procedures (EC 182) 3.12.3.19.3 Error Code 183 (CE) Schedule H Total Credit Reduction 3.12.3.19.3.1 Fields Displayed, Form 1040 (EC 183) 3.12.3.19.3.2 Invalid Condition (EC 183) 3.12.3.19.3.3 Correction Procedures (EC 183) 3.12.3.19.4 Error Code 184 (CE) Schedule H State Codes and Credit Reduction Wages 3.12.3.19.4.1 Fields Displayed, Form 1040 (EC 184) 3.12.3.19.4.2 Invalid Condition (EC 184) 3.12.3.19.4.3 Correction Procedures (EC 184) 3.12.3.19.5 Error Code 185 - Reserved 3.12.3.19.6 Error Code 186 (CE) Schedule H Credit Reduction Wages vs. Total FUTA Wages 3.12.3.19.6.1 Fields Displayed, Form 1040 (EC 186) 3.12.3.19.6.2 Invalid Condition (EC 186) 3.12.3.19.6.3 Correction Procedures (EC 186) 3.12.3.19.7 Error Code 187 (CE) Schedule H Additional States Indicator 3.12.3.19.7.1 Fields Displayed, Form 1040 (EC 187) 3.12.3.19.7.2 Invalid Condition (EC 187) 3.12.3.19.7.3 Correction Procedures (EC 187) 3.12.3.19.8 Error Code 188 (CE) Form 965-A ERS Validation 3.12.3.19.8.1 Fields Displayed, Forms 1040 (EC 188) 3.12.3.19.8.2 Invalid Condition (EC 188) 3.12.3.19.8.3 Correction Procedures (EC 188) 3.12.3.20 Error Codes 189-199 (ACA) 3.12.3.20.1 Error Code 189 (CE) Form 8962 - Verification of Potentially Excessive Amounts (ACA) 3.12.3.20.1.1 Fields Displayed, Form 1040 (EC 189, ACA) 3.12.3.20.1.2 Invalid Conditions (EC 189, ACA) 3.12.3.20.1.3 Correction Procedures (EC 189, ACA) 3.12.3.20.2 Error Code 190 (CE) No Form 8962 present, APTC received per Marketplace (ACA) 3.12.3.20.2.1 Fields Displayed, Form 1040 (EC 190, ACA) 3.12.3.20.2.2 Invalid Conditions (EC 190, ACA) 3.12.3.20.2.3 Correction Procedures (EC 190, ACA) 3.12.3.20.2.4 Reply Procedures (EC 190, ACA) 3.12.3.20.3 Error Code 191 (CE) Form 8962, Household Income Percentage Less Than 100 (ACA) 3.12.3.20.3.1 Fields Display - Form 1040 (EC 191, ACA) 3.12.3.20.3.2 Invalid Conditions (EC 191, ACA) 3.12.3.20.3.3 Correction Procedures (EC 191, ACA) 3.12.3.20.3.4 Reply Procedures (EC 191, ACA) 3.12.3.20.4 Error Code 192 (CE) Form 8962, Dependent Modified AGI (MAGI) (ACA) 3.12.3.20.4.1 Fields Displayed, Form 1040 (EC 192, ACA) 3.12.3.20.4.2 Invalid Condition (EC 192, ACA) 3.12.3.20.4.3 Correction Procedures (EC 192, ACA) 3.12.3.20.4.4 Reply Procedures (EC 192, ACA) 3.12.3.20.5 Error Code 193 (CE) Form 8962, Part V, Alternative Calculation for Year of Marriage (ACM) (ACA) 3.12.3.20.5.1 Fields Displayed, Form 1040 (EC 193, ACA) 3.12.3.20.5.2 Invalid Condition (EC 193, ACA) 3.12.3.20.5.3 Correction Procedures (EC 193, ACA) 3.12.3.20.5.4 Reply Procedures (EC 193, ACA) 3.12.3.20.6 Error Code 194 (CE) Form 8962, Part IV, Allocation of Policy Amounts (ACA) 3.12.3.20.6.1 Fields Displayed, Form 1040 (EC 194, ACA) 3.12.3.20.6.2 Invalid Conditions (EC 194, ACA) 3.12.3.20.6.3 Correction Procedures (EC 194, ACA) 3.12.3.20.6.4 Reply Procedures (EC 194, ACA) 3.12.3.20.7 Error Code 195 (CE) Form 8962 Present, No One Enrolled in the Marketplace (ACA) 3.12.3.20.7.1 Fields Displayed, Form 1040 (EC 195, ACA) 3.12.3.20.7.2 Invalid Condition (EC 195, ACA) 3.12.3.20.7.3 Correction Procedures (EC 195, ACA) 3.12.3.20.7.4 Reply Procedures (EC 195, ACA) 3.12.3.20.8 Error Code 196 (CE) Form 8962, Part II, Annual vs. Monthly, Reconciliation of Annual Calculation (ACA) 3.12.3.20.8.1 Fields Displayed, Form 1040 (EC 196, ACA) 3.12.3.20.8.2 Invalid Conditions (EC 196, ACA) 3.12.3.20.8.3 Correction Procedures (EC 196, ACA) 3.12.3.20.8.4 Reply Procedures (EC 196, ACA) 3.12.3.20.9 Error Code 197 (CE) Form 8962, Annual/Monthly Premium Amount(s), Column A (ACA) 3.12.3.20.9.1 Fields Displayed, Form 1040 (EC 197, ACA) 3.12.3.20.9.2 Invalid Conditions (EC 197, ACA) 3.12.3.20.9.3 Correction Procedures (EC 197, ACA) 3.12.3.20.9.4 Reply Procedures (EC 197, ACA) 3.12.3.20.10 Error Code 198 (CE) Form 8962, Annual/Monthly SLCSP Amount(s), Column B (ACA) 3.12.3.20.10.1 Fields Displayed, Form 1040 (EC 198, ACA) 3.12.3.20.10.2 Invalid Conditions (EC 198, ACA) 3.12.3.20.10.3 Correction Procedures (EC 198, ACA) 3.12.3.20.10.4 Reply Procedures (EC 198, ACA) 3.12.3.20.11 Error Code 199 (CE) Form 8962, Annual/Monthly APTC Amount(s), Column F (ACA) 3.12.3.20.11.1 Fields Displayed, Form 1040 (EC 199, ACA) 3.12.3.20.11.2 Invalid Conditions (EC 199, ACA) 3.12.3.20.11.3 Correction Procedures (EC 199, ACA) 3.12.3.20.11.4 Reply Procedures (EC 199, ACA) 3.12.3.21 Error Codes 201-211 3.12.3.21.1 Error Code 201, Wages 3.12.3.21.1.1 Fields Displayed, Form 1040 (EC 201) 3.12.3.21.1.2 Invalid Conditions (EC 201) 3.12.3.21.1.3 Correction Procedures (EC 201) 3.12.3.21.2 Error Code 202 and 502, Schedule C/C-EZ 3.12.3.21.2.1 Fields Displayed, Form 1040 (EC 202) 3.12.3.21.2.2 Invalid Conditions (EC 202) 3.12.3.21.2.3 Correction Procedures (EC 202) 3.12.3.21.2.4 Field 0403, Schedule C Profit/Loss (EC 202) 3.12.3.21.2.5 Field 0901, Gross Receipts Amount (Schedule C/C-EZ) (EC 202) 3.12.3.21.2.6 Field 0902, Returns and Allowances (EC 202) 3.12.3.21.2.7 Field 0904, Cost of Goods Sold (EC 202) 3.12.3.21.2.8 Field 0906, Other Income (EC 202) 3.12.3.21.2.9 Field 09EXP, Total Expenses (Schedule C/C-EZ) (EC 202) 3.12.3.21.2.10 Field 0930, Expenses for Business Use of Home (EC 202) 3.12.3.21.2.11 Field 09AR, At-Risk Code (EC 202) 3.12.3.21.2.12 Field 09NET>, Schedule C Profit or Loss Computer (EC 202) 3.12.3.21.2.13 Self-Employment Tax (EC 202) 3.12.3.21.2.14 Child and Dependent Care Credit (EC 202) 3.12.3.21.2.15 Community Property (EC 202) 3.12.3.21.2.16 Correction Procedures (EC 502) 3.12.3.21.2.17 Prior Year (EC 202) 3.12.3.21.2.18 Allowable Taxpayer Notice Codes (Form 1040) (EC 202) 3.12.3.21.3 Error Code 203 (CE) Schedule D and RPC T 3.12.3.21.3.1 Fields Displayed, Form 1040 (EC 203) 3.12.3.21.3.2 Invalid Conditions (EC 203) 3.12.3.21.3.3 Correction Procedures (EC 203) 3.12.3.21.3.4 Form 1040 (EC 203) 3.12.3.21.4 Error Code 204 and 504, Schedule D 3.12.3.21.4.1 Fields Displayed, Form 1040 (EC 204) 3.12.3.21.4.2 Invalid Conditions (EC 204) 3.12.3.21.4.3 Correction Procedures (EC 204) 3.12.3.21.4.4 Field 03CGL, Schedule D Profit or Loss (EC 204) 3.12.3.21.4.5 Field 1207, Net Short-term Gain or Loss (EC 204) 3.12.3.21.4.6 Field 1215, Net Long-term Gain or Loss (EC 204) 3.12.3.21.4.7 Fields 1218 and 1219, Schedule D (EC 204) 3.12.3.21.4.8 Field 12DV, Schedule D Verified (EC 204) 3.12.3.21.4.9 Correction Procedures (EC 504) 3.12.3.21.4.10 Prior Year (EC 204) 3.12.3.21.4.11 Allowable Taxpayer Notice Codes (Form 1040) (EC 204) 3.12.3.21.5 Error Code 206 and 506, Schedule E 3.12.3.21.5.1 Fields Displayed, Form 1040 (EC 206) 3.12.3.21.5.2 Invalid Conditions (EC 206) 3.12.3.21.5.3 Correction Procedures (EC 206) 3.12.3.21.5.4 Field 0405, Schedule E Income or Loss (EC 206) 3.12.3.21.5.5 Field 1326>, Rent and Royalties Computer (EC 206) 3.12.3.21.5.6 Field 1332>, Partnership and S Corporation Profit or Loss Computer (EC 206) 3.12.3.21.5.7 Field 1337>, Estate and Trust Profit or Loss Computer (EC 206) 3.12.3.21.5.8 Correction Procedures (EC 506) 3.12.3.21.5.9 Prior Year (EC 206) 3.12.3.21.5.10 Allowable Taxpayer Notice Codes (Form 1040) (EC 206) 3.12.3.21.6 Error Code 208 and 508, Schedule F 3.12.3.21.6.1 Fields Displayed, Form 1040 (EC 208) 3.12.3.21.6.2 Invalid Conditions (EC 208) 3.12.3.21.6.3 Correction Procedures (EC 208) 3.12.3.21.6.4 Field 0406, Combined Schedule F Profit/Loss (EC 208) 3.12.3.21.6.5 Field 1409, Gross Income (Cash) (EC 208) 3.12.3.21.6.6 Field 1433, Total Farm Expenses (EC 208) 3.12.3.21.6.7 Field 14AR, At-Risk Code (EC 208) 3.12.3.21.6.8 Field 1450, Gross Income (Accrual) (EC 208) 3.12.3.21.6.9 Field 1434>, Schedule F Profit or Loss Computer (EC 208) 3.12.3.21.6.10 Correction Procedures (EC 508) 3.12.3.21.6.11 Prior Year (EC 208) 3.12.3.21.6.12 Allowable Taxpayer Notice Codes (Form 1040) (EC 208) 3.12.3.21.7 Error Code 209, Schedule SE, Combined SE Tax 3.12.3.21.7.1 Fields Displayed, Form 1040 (EC 209) 3.12.3.21.7.2 Invalid Conditions (EC 209) 3.12.3.21.7.3 Sections 17 and 18, Schedule SE General Information (EC 209) 3.12.3.21.7.4 Correction Procedures (EC 209) 3.12.3.21.7.5 Field 05204, Combined Self-Employment Tax (EC 209) 3.12.3.21.7.6 Field 1701A, Net Farm Profit or Loss (EC 209) 3.12.3.21.7.7 Field 1701B, Conservation Reserve Program Payment (EC 209) 3.12.3.21.7.8 Field 1702, Net Non-Farm Profit or Loss (EC 209) 3.12.3.21.7.9 Field 17TE, Tentative Earnings (EC 209) 3.12.3.21.7.10 Field 1704B, Optional Method Income Amount (EC 209) 3.12.3.21.7.11 Field 17MCD, SE Method Code (EC 209) 3.12.3.21.7.12 Field 17CHW, Tentative Church Wages (Schedule SE) (EC 209) 3.12.3.21.7.13 Field 17TNE>, Total Net Earnings Computer (EC 209) 3.12.3.21.7.14 Field 17TSW, Total Social Security Wages Covered (EC 209) 3.12.3.21.7.15 Field 17SET>, Self-Employment Tax Computer (EC 209) 3.12.3.21.7.16 Field 17SEV, Self-Employment Tax Verified (EC 209) 3.12.3.21.7.17 SE Tax Assessed Under EC 380 (No Reply) (EC 209) 3.12.3.21.7.18 Prior Year (EC 209) 3.12.3.21.7.19 Allowable Taxpayer Notice Codes (Form 1040) (EC 209) 3.12.3.21.8 Error Code 210 (CE) SE Tax Verified Present, SE Income Computer Zero 3.12.3.21.8.1 Fields Displayed, Form 1040 (EC 210) 3.12.3.21.8.2 Invalid Conditions (EC 210) 3.12.3.21.8.3 Correction Procedures (EC 210) 3.12.3.21.9 Error Code 211 and 511, Deduction for Self-Employment Tax 3.12.3.21.9.1 Fields Displayed, Form 1040 (EC 211) 3.12.3.21.9.2 Invalid Condition (EC 211) 3.12.3.21.9.3 Correction Procedures (EC 211) 3.12.3.21.9.4 Field 04DSE, Deduction for Self-Employment Tax (EC 211) 3.12.3.21.9.5 Correction Procedures (EC 511) 3.12.3.21.9.6 Prior Year (EC 211) 3.12.3.21.9.7 Allowable Taxpayer Notice Codes (Form 1040) (EC 211) 3.12.3.22 Error Codes 214-231 3.12.3.22.1 Error Code 214 and 514, Taxable Social Security 3.12.3.22.1.1 Fields Displayed, Form 1040 (EC 214) 3.12.3.22.1.2 Invalid Conditions (EC 214) 3.12.3.22.1.3 Correction Procedures (EC 214) 3.12.3.22.1.4 Gross Social Security Benefits (EC 214) 3.12.3.22.1.5 Taxable Social Security Benefits (EC 214) 3.12.3.22.1.6 Reply Procedures (EC 214) 3.12.3.22.1.7 Correction Procedures (EC 514) 3.12.3.22.1.8 Prior Year (EC 214) 3.12.3.22.1.9 Allowable Taxpayer Notice Codes (Form 1040) (EC 214) 3.12.3.22.2 Error Code 217 (CE) Total Income Computer Equals or Exceeds $1,000,000,000 3.12.3.22.2.1 Fields Displayed, Form 1040 (EC 217) 3.12.3.22.2.2 Invalid Conditions (EC 217) 3.12.3.22.2.3 Correction Procedures (EC 217) 3.12.3.22.3 Error Code 218 and 518, Total Income 3.12.3.22.3.1 Fields Displayed, Form 1040 (EC 218) 3.12.3.22.3.2 Invalid Conditions (EC 218) 3.12.3.22.3.3 Correction Procedures (EC 218) 3.12.3.22.3.4 Field 03WG, W-2 Wages (EC 218) 3.12.3.22.3.5 Field 03TWG, Total Wages (EC 218) 3.12.3.22.3.6 Field 03INT, Interest (EC 218) 3.12.3.22.3.7 Field 03DIV, Taxable Dividends (EC 218) 3.12.3.22.3.8 Fields 03GIR and 03TIR, IRA Distributions (EC 218) 3.12.3.22.3.9 Fields 03GPA and 03TPA, Pensions and Annuities (EC 218) 3.12.3.22.3.10 Field 03TSS, Taxable Social Security (EC 218) 3.12.3.22.3.11 Field 0401, State Income Tax Refund (EC 218) 3.12.3.22.3.12 Field 0402A, Alimony Received (EC 218) 3.12.3.22.3.13 Field 0404, Other Gains/Losses (EC 218) 3.12.3.22.3.14 Field 0407, Unemployment Compensation (EC 218) 3.12.3.22.3.15 Field 04OTI, Other Income (EC 218) 3.12.3.22.3.16 International Forms 2555 and 2555EZ, Foreign Earned Income, AUSPC only (EC 218) 3.12.3.22.3.17 Correction Procedures (EC 518) 3.12.3.22.3.18 Prior Year (EC 218) 3.12.3.22.3.19 Allowable Taxpayer Notice Codes (Form 1040) (EC 218) 3.12.3.22.4 Error Code 220 and 520, Educator Expenses Deduction (TY02 and later) 3.12.3.22.4.1 Fields Displayed, Form 1040 (EC 220) 3.12.3.22.4.2 Invalid Conditions (EC 220) 3.12.3.22.4.3 Correction Procedures (EC 220) 3.12.3.22.4.4 Correction Procedures (EC 520) 3.12.3.22.4.5 Prior Year (EC 220) 3.12.3.22.4.6 Allowable Taxpayer Notice Codes (Form 1040) (EC 220) 3.12.3.22.5 Error Code 222 and 522, IRA Deduction 3.12.3.22.5.1 Fields Displayed, Form 1040 (EC 222) 3.12.3.22.5.2 Invalid Conditions (EC 222) 3.12.3.22.5.3 Correction Procedures (EC 222) 3.12.3.22.5.4 TY24 IRA Deduction (EC 222) 3.12.3.22.5.5 Correction Procedures (EC 522) 3.12.3.22.5.6 Prior Year (EC 222) 3.12.3.22.5.7 Allowable Taxpayer Notice Codes (Form 1040) (EC 222) 3.12.3.22.6 Error Code 224 and 524, Student Loan Interest Deduction 3.12.3.22.6.1 Fields Displayed, Form 1040 (EC 224) 3.12.3.22.6.2 Invalid Conditions (EC 224) 3.12.3.22.6.3 Correction Procedures (EC 224) 3.12.3.22.6.4 Correction Procedures (EC 524) 3.12.3.22.6.5 Prior Year (EC 224) 3.12.3.22.6.6 Allowable Taxpayer Notice Codes (Form 1040) (EC 224) 3.12.3.22.7 Error Code 225 - Reserved 3.12.3.22.8 Error Code 226 and 526, Health Savings Account Deduction 3.12.3.22.8.1 Fields Displayed, Form 1040 (EC 226) 3.12.3.22.8.2 Invalid Conditions (EC 226) 3.12.3.22.8.3 Correction Procedures (EC 226) 3.12.3.22.8.4 Correction Procedures (EC 526) 3.12.3.22.8.5 Allowable Taxpayer Notice Codes (EC 226) 3.12.3.22.9 Error Code 227 and 527, Archer MSA Deduction 3.12.3.22.9.1 Fields Displayed, Form 1040 (EC 227) 3.12.3.22.9.2 Invalid Conditions (EC 227) 3.12.3.22.9.3 Correction Procedures (EC 227) 3.12.3.22.9.4 Correction Procedures (EC 527) 3.12.3.22.9.5 Prior Year (EC 227) 3.12.3.22.9.6 Allowable Taxpayer Notice Codes (Form 1040) (EC 227) 3.12.3.22.10 Error Code 229 and 529, Total Adjustments 3.12.3.22.10.1 Fields Displayed, Form 1040 (EC 229) 3.12.3.22.10.2 Invalid Conditions (EC 229) 3.12.3.22.10.3 Correction Procedures (EC 229) 3.12.3.22.10.4 Field 04EDU, Educator Expenses Deduction (EC 229) 3.12.3.22.10.5 Field 04CBE, Reservists/Other Business Expenses (EC 229) 3.12.3.22.10.6 Field 04HSA, Health Savings Account Deduction (EC 229) 3.12.3.22.10.7 Field 04MOV, Moving Expenses (EC 229) 3.12.3.22.10.8 Field 04DSE, Deduction for Self-Employment Tax (EC 229) 3.12.3.22.10.9 Field 04SEP, Self-Employed Qualified Retirement Plans (EC 229) 3.12.3.22.10.10 Field 04HID, Self-Employed Health Insurance Deduction (EC 229) 3.12.3.22.10.11 Field 04PEW, Penalty on Savings Withdrawal (EC 229) 3.12.3.22.10.12 Field 04ALP, Alimony Paid (EC 229) 3.12.3.22.10.13 Field 04IRA, Form 1040, IRA Deduction (EC 229) 3.12.3.22.10.14 Field 04SLI, Form 1040, Student Loan Interest Deduction (EC 229) 3.12.3.22.10.15 Field 04MSA, Archer MSA Deduction (EC 229) 3.12.3.22.10.16 Field 04ADJ, Other Adjustments (EC 229) 3.12.3.22.10.17 Correction Procedures (EC 529) 3.12.3.22.10.18 Prior Year (EC 229) 3.12.3.22.10.19 Allowable Taxpayer Notice Codes (Form 1040) (EC 229) 3.12.3.22.11 Error Code 230 and 530, Adjusted Gross Income 3.12.3.22.11.1 Fields Displayed, Form 1040 (EC 230) 3.12.3.22.11.2 Invalid Conditions (EC 230) 3.12.3.22.11.3 Correction Procedures (EC 230) 3.12.3.22.11.4 Adjusted Gross Income (AGI) (EC 230) 3.12.3.22.11.5 Correction Procedures (EC 530) 3.12.3.22.11.6 Prior Year (EC 230) 3.12.3.22.11.7 Allowable Taxpayer Notice Codes (Form 1040) (EC 230) 3.12.3.22.12 Error Code 231, Form 8962 Discrepancy Based on MAGI Difference Below Tolerance (ACA) 3.12.3.22.12.1 Fields Displayed, Form 1040 (EC 231, ACA) 3.12.3.22.12.2 Invalid Conditions (EC 231, ACA) 3.12.3.22.12.3 Correction Procedures (EC 231, ACA) 3.12.3.22.12.4 Allowable Taxpayer Notice Codes, Form 1040 (EC 231) 3.12.3.23 Error Codes 232-250 3.12.3.23.1 Error Code 232 and 532, Medical Deduction 3.12.3.23.1.1 Fields Displayed, Form 1040 (EC 232) 3.12.3.23.1.2 Invalid Conditions (EC 232) 3.12.3.23.1.3 Correction Procedures (EC 232) 3.12.3.23.1.4 Correction Procedures (EC 532) 3.12.3.23.1.5 Prior Year (EC 232) 3.12.3.23.1.6 Allowable Taxpayer Notice Codes (Form 1040) (EC 232) 3.12.3.23.2 Error Code 236 and 536, Total Taxes - Real Estate and/or State and Local Tax 3.12.3.23.2.1 Fields Displayed, Form 1040 (EC 236) 3.12.3.23.2.2 Invalid Condition (EC 236) 3.12.3.23.2.3 Correction Procedures (EC 236) 3.12.3.23.2.4 Correction Procedures (EC 536) 3.12.3.23.2.5 Prior Year (EC 236) 3.12.3.23.2.6 Allowable Taxpayer Notice Codes (Form 1040) (EC 236) 3.12.3.23.3 Error Code 238 and 538, Total Interest Deduction 3.12.3.23.3.1 Fields Displayed, Form 1040 (EC 238) 3.12.3.23.3.2 Invalid Conditions (EC 238) 3.12.3.23.3.3 Correction Procedures (EC 238) 3.12.3.23.3.4 Correction Procedures (EC 538) 3.12.3.23.3.5 Prior Year (EC 238) 3.12.3.23.3.6 Allowable Taxpayer Notice Codes (Form 1040) (EC 238) 3.12.3.23.4 Error Code 240 and 540, Total Contributions 3.12.3.23.4.1 Fields Displayed, Form 1040 (EC 240) 3.12.3.23.4.2 Invalid Conditions (EC 240) 3.12.3.23.4.3 Correction Procedures (EC 240) 3.12.3.23.4.4 Correction Procedures (EC 540) 3.12.3.23.4.5 Prior Year (EC 240) 3.12.3.23.4.6 Allowable Taxpayer Notice Codes (Form 1040) (EC 240) 3.12.3.23.5 Error Code 242 and 542, Casualty and Theft Loss, Form 4684 3.12.3.23.5.1 Fields Displayed, Form 1040 (EC 242) 3.12.3.23.5.2 Invalid Conditions (EC 242) 3.12.3.23.5.3 Correction Procedures (EC 242) 3.12.3.23.5.4 Correction Procedures (EC 542) 3.12.3.23.5.5 Prior Year (EC 242) 3.12.3.23.5.6 Allowable Taxpayer Notice Codes (Form 1040) (EC 242) 3.12.3.23.6 Error Code 244 - Reserved 3.12.3.23.7 Error Code 246 and 546, Total Itemized Deductions 3.12.3.23.7.1 Fields Displayed, Form 1040 (EC 246) 3.12.3.23.7.2 Invalid Conditions (EC 246) 3.12.3.23.7.3 Correction Procedures (EC 246) 3.12.3.23.7.4 Field 0716, Other Miscellaneous Deductions (EC 246) 3.12.3.23.7.5 Field 0717, Total Itemized Deductions (EC 246) 3.12.3.23.7.6 Schedule A Unallowables (EC 246) 3.12.3.23.7.7 Correction Procedures (EC 546) 3.12.3.23.7.8 Prior Year (EC 246) 3.12.3.23.7.9 Allowable Taxpayer Notice Codes (Form 1040) (EC 246) 3.12.3.23.8 Error Code 248, Validation of Qualified Business Income Deduction Claim 3.12.3.23.8.1 Fields Displayed, Form 1040 (EC 248) 3.12.3.23.8.2 Invalid Conditions (EC 248) 3.12.3.23.8.3 Correction Procedures (EC 248) 3.12.3.23.9 Error Code 249 and 549, Qualified Business Income Deduction Limitation 3.12.3.23.9.1 Fields Displayed, Form 1040 (EC 249) 3.12.3.23.9.2 Invalid Conditions (EC 249) 3.12.3.23.9.3 Correction Procedures (EC 249) 3.12.3.23.9.4 Correction Procedures (EC 549) 3.12.3.23.9.5 Allowable Taxpayer Notice Codes (Form 1040) (EC 249) 3.12.3.23.10 Error Code 250 and 550, Taxable Income 3.12.3.23.10.1 Fields Displayed, Form 1040 (EC 250) 3.12.3.23.10.2 Invalid Conditions (EC 250) 3.12.3.23.10.3 Correction Procedures (EC 250) 3.12.3.23.10.4 Field 03AGI, Adjusted Gross Income (EC 250) 3.12.3.23.10.5 Field 01FSC, Filing Status Code (EC 250) 3.12.3.23.10.6 Field 01ABI, Age/Blindness Indicator (EC 250) 3.12.3.23.10.7 Field 03SD> and Field 03ASD> (EC 250) 3.12.3.23.10.8 Field 01DSI, Dependent Status Indicator (EC 250) 3.12.3.23.10.9 Married Filing Separately and Spouse Itemizes or Dual Status Alien Checkbox (EC 250) 3.12.3.23.10.10 Schedule A and Related Information (EC 250) 3.12.3.23.10.11 Field 07IEI, Schedule A/Itemized Election Indicator (EC 250) 3.12.3.23.10.12 Taxable Income, Field 03INC (EC 250) 3.12.3.23.10.13 Prior Year (EC 250) 3.12.3.23.10.14 Allowable Taxpayer Notice Codes (EC 250) 3.12.3.24 Error Codes 252-264 3.12.3.24.1 Error Code 252 - Reserved 3.12.3.24.2 Error Code 256 (CE) Form 8615 Deductions 3.12.3.24.2.1 Fields Displayed, Form 1040 (EC 256) 3.12.3.24.2.2 Invalid Conditions (EC 256) 3.12.3.24.2.3 Correction Procedures (EC 256) 3.12.3.24.2.4 Prior Year (EC 256) 3.12.3.24.3 Error Code 258 and 558 - Form 8615 Tax 3.12.3.24.3.1 Fields Displayed, Form 1040 (EC 258) 3.12.3.24.3.2 Invalid Conditions (EC 258) 3.12.3.24.3.3 Correction Procedures (EC 258) 3.12.3.24.3.4 Taxable Income Amount Verified (EC 258) 3.12.3.24.3.5 Field 3301, Form 8615 Gross Investment Income (EC 258) 3.12.3.24.3.6 Field 3318, Form 8615 Tax (EC 258) 3.12.3.24.3.7 Field 3318V, Form 8615 Tax Verified (EC 258) 3.12.3.24.3.8 Correction Procedures (EC 558) 3.12.3.24.3.9 Prior Year/Maximum Rates (EC 258) 3.12.3.24.3.10 Allowable Taxpayer Notice Codes (Form 1040) (EC 258) 3.12.3.24.4 Error Code 260 (CE) CCC Y 3.12.3.24.4.1 Fields Displayed, Form 1040 (EC 260) 3.12.3.24.4.2 Invalid Conditions (EC 260) 3.12.3.24.4.3 Correction Procedures (EC 260) 3.12.3.24.4.4 Prior Year (EC 260) 3.12.3.24.4.5 Tentative Tax Verified, Field 94TTV (EC 260) 3.12.3.24.4.6 Total Tax Verified, Field 94TXV (EC 260) 3.12.3.24.4.7 Multiple Filers on Same Return (EC 260) 3.12.3.24.4.8 Multiple Tax Periods on Same Return (EC 260) 3.12.3.24.4.9 Fiscal-Year Tax Return (EC 260) 3.12.3.24.4.10 Short-Year Tax Returns (EC 260) 3.12.3.24.4.11 Annualized Income (EC 260) 3.12.3.24.4.12 Decedent Returns Filed Early (EC 260) 3.12.3.24.4.13 Unallowables with CCC Y (EC 260) 3.12.3.24.4.14 Community Property Returns (EC 260) 3.12.3.24.4.14.1 Community Property Return Correction Procedures (EC 260) 3.12.3.24.4.15 Gambling Income "Netted to Zero" and Form(s) W-2G Attached (EC 260) 3.12.3.24.4.16 Joint Non-Compute Returns (EC 260) 3.12.3.24.4.17 "Combat Zone" and "Military" Y Coded Returns (EC 260) 3.12.3.24.4.18 KITA - Killed in Terrorist Actions (EC 260) 3.12.3.24.5 Error Code 261 and 561, Form 8814 Tax, Section 40 3.12.3.24.5.1 Fields Displayed, Form 1040 (EC 261) 3.12.3.24.5.2 Invalid Conditions (EC 261) 3.12.3.24.5.3 Correction Procedures (EC 261) 3.12.3.24.5.4 Correction Procedures (EC 561) 3.12.3.24.5.5 Prior Year (EC 261) 3.12.3.24.5.6 Allowable Taxpayer Notice Codes (Form 1040) (EC 261) 3.12.3.24.6 Error Code 262 and 562, Form 8814 Tax, Section 41 3.12.3.24.6.1 Fields Displayed, Form 1040 (EC 262) 3.12.3.24.6.2 Invalid Conditions (EC 262) 3.12.3.24.6.3 Correction Procedures (EC 262) 3.12.3.24.6.4 Correction Procedures (EC 562) 3.12.3.24.6.5 Prior Year (EC 262) 3.12.3.24.6.6 Allowable Taxpayer Notice Codes (Form 1040) (EC 262) 3.12.3.24.7 Error Code 263 and 563, Form 8814 Tax, Section 42 3.12.3.24.7.1 Fields Displayed, Form 1040 (EC 263) 3.12.3.24.7.2 Invalid Conditions (EC 263) 3.12.3.24.7.3 Correction Procedures (EC 263) 3.12.3.24.7.4 Correction Procedures (EC 563) 3.12.3.24.7.5 Prior Year (EC 263) 3.12.3.24.7.6 Allowable Taxpayer Notice Codes (Form 1040) (EC 263) 3.12.3.24.8 Error Code 264 and 564, Form 4972 Tax 3.12.3.24.8.1 Fields Displayed, Form 1040 (EC 264) 3.12.3.24.8.2 Invalid Conditions (EC 264) 3.12.3.24.8.3 Correction Procedures (EC 264) 3.12.3.24.8.4 Field 28TDV, Form 4972 Tax Distribution Verified (EC 264) 3.12.3.24.8.5 Correction Procedures (EC 564) 3.12.3.24.8.6 Prior Year (EC 264) 3.12.3.24.8.7 Allowable Taxpayer Notice Codes (Form 1040) (EC 264) 3.12.3.25 Error Codes 265-269 3.12.3.25.1 Error Code 265 and 565, Tentative Tax 3.12.3.25.1.1 Fields Displayed, Form 1040 (EC 265) 3.12.3.25.1.2 Invalid Conditions (EC 265) 3.12.3.25.1.3 Correction Procedures (EC 265) 3.12.3.25.1.4 Field 01FSC, Filing Status Code (EC 265) 3.12.3.25.1.5 Field 94INV, Taxable Income Amount Verified (EC 265) 3.12.3.25.1.6 Field 03TTX, Tentative Tax (EC 265) 3.12.3.25.1.7 Field 03TTX, Tax Computation Using Maximum Capital Gains Rates (EC 265) 3.12.3.25.1.8 Fields 03TTX, Capital Gains Distributions (RPC T) (EC 265) 3.12.3.25.1.9 Field 94TTV, Tentative Tax Verified (EC 265) 3.12.3.25.1.10 Schedule J, Income Averaging for Individuals with Income from Farmers and Fishing (EC 265) 3.12.3.25.1.11 Form 8814, Parents’ Election to Report Child’s Interest and Dividends (EC 265) 3.12.3.25.1.12 Form 4972, Tax on Lump-Sum Distributions (EC 265) 3.12.3.25.1.13 Form 8615, Tax for Certain Children Who Have Unearned Income (EC 265) 3.12.3.25.1.14 Correction Procedures (EC 565) 3.12.3.25.1.15 Prior Year (EC 265) 3.12.3.25.1.16 Allowable Taxpayer Notice Codes (Form 1040) (EC 265) 3.12.3.25.2 Error Code 267, Form 6251, Alternative Minimum Tax 3.12.3.25.2.1 Fields Displayed, Form 1040 (EC 267) 3.12.3.25.2.2 Invalid Conditions (EC 267) 3.12.3.25.2.3 Correction Procedures (EC 267) 3.12.3.25.2.4 Field 3204>, Alternative Minimum Taxable Income Computer (EC 267) 3.12.3.25.2.5 Field 32EX>, Alternative Minimum Taxable Income Exemption Computer (EC 267) 3.12.3.25.2.6 Field T-ALT>, Tax on Alternative Minimum Taxable Income Computer (EC 267) 3.12.3.25.2.7 Field 3208, Alternative Minimum Foreign Tax Credit (EC 267) 3.12.3.25.2.8 Field T-TWO>, Tentative Minimum Tax Computer (EC 267) 3.12.3.25.2.9 Field >>>>, Alternative Minimum Tax Computer (EC 267) 3.12.3.25.2.10 Field 3211V, Alternative Minimum Tax Verified (EC 267) 3.12.3.25.2.11 Prior Year (EC 267) 3.12.3.25.2.12 Field 3204>, (PY) Alternative Minimum Taxable Income Computer (EC 267) 3.12.3.25.2.13 Field 32EX>, (PY) AM Taxable Income Exemption Computer (EC 267) 3.12.3.25.2.14 Field T-ALT>, (PY) Tax On Alternative Minimum Taxable Income Computer (EC 267) 3.12.3.25.2.15 Allowable Taxpayer Notice Codes (Form 1040) (EC 267) 3.12.3.25.3 Error Code 268, Alternative Minimum Tax Liability 3.12.3.25.3.1 Fields Displayed, Form 1040 (EC 268) 3.12.3.25.3.2 Invalid Conditions (EC 268) 3.12.3.25.3.3 Correction Procedures (EC 268) 3.12.3.25.3.4 Prior Year (EC 268) 3.12.3.25.4 Error Code 269 (CE) Audit Code P or RPC Z 3.12.3.25.4.1 Fields Displayed, Form 1040 (EC 269) 3.12.3.25.4.2 Invalid Conditions (EC 269) 3.12.3.25.4.3 Correction Procedures (EC 269) 3.12.3.26 Error Codes 270-276 (ACA) and Error Codes 277-300 3.12.3.26.1 Error Code 270, Form 8962 Missing and APTC Repayment Amount Present (ACA) 3.12.3.26.1.1 Fields Displayed, Form 1040 (EC 270, ACA) 3.12.3.26.1.2 Invalid Conditions (EC 270, ACA) 3.12.3.26.1.3 Correction Procedures (EC 270, ACA) 3.12.3.26.1.4 Reply Procedures (EC 270, ACA) 3.12.3.26.2 Error Code 271, Form 8962, Line 8b, Monthly Contribution (ACA) 3.12.3.26.2.1 Fields Displayed, Form 1040, (EC 271, ACA) 3.12.3.26.2.2 Invalid Conditions (EC 271, ACA) 3.12.3.26.2.3 Correction Procedures (EC 271, ACA) 3.12.3.26.2.4 Allowable Taxpayer Notice Codes (Form 1040) (EC 271, ACA) 3.12.3.26.3 Error Code 272, Form 8962, Part 5, Ineligible for Alternative Calculation for Marriage (ACM) (ACA) 3.12.3.26.3.1 Fields Displayed, Form 1040 (EC 272, ACA) 3.12.3.26.3.2 Invalid Conditions (EC 272, ACA) 3.12.3.26.3.3 Correction Procedures (EC 272, ACA) 3.12.3.26.3.4 Allowable Taxpayer Notice Codes (Form 1040) (EC 272, ACA) 3.12.3.26.4 Error Code 273, Form 8962, Primary/Secondary ACM Monthly Contribution Differs, Line 35A/36A (ACA) 3.12.3.26.4.1 Fields Displayed, Form 1040 (EC 273, ACA) 3.12.3.26.4.2 Invalid Conditions (EC 273, ACA) 3.12.3.26.4.3 Correction Procedures (EC 273, ACA) 3.12.3.26.4.4 Allowable Taxpayer Notice Codes (Form 1040) (EC 273, ACA) 3.12.3.26.5 Error Code 274, Form 8962, Line 24, Annual/Monthly Premium Tax Credit (ACA) 3.12.3.26.5.1 Fields Displayed, Form 1040 (EC 274, ACA) 3.12.3.26.5.2 Invalid Conditions (EC 274, ACA) 3.12.3.26.5.3 Correction Procedures (EC 274, ACA) 3.12.3.26.5.4 Allowable Taxpayer Notice Codes (Form 1040) (EC 274, ACA) 3.12.3.26.6 Error Code 275, Form 8962, Line 25, Advance PTC (ACA) 3.12.3.26.6.1 Fields Displayed, Form 1040 (EC 275, ACA) 3.12.3.26.6.2 Invalid Conditions (EC 275, ACA) 3.12.3.26.6.3 Correction Procedures (EC 275, ACA) 3.12.3.26.6.4 Allowable Taxpayer Notice Codes (Form 1040) (EC 275, ACA) 3.12.3.26.7 Error Code 276, Form 8962, Advance PTC Repayment (ACA) 3.12.3.26.7.1 Fields Displayed, Form 1040 (EC 276, ACA) 3.12.3.26.7.2 Invalid Conditions (EC 276, ACA) 3.12.3.26.7.3 Correction Procedures (EC 276, ACA) 3.12.3.26.7.4 Allowable Taxpayer Notice Codes (Form 1040) (EC 276, ACA) 3.12.3.26.8 Error Code 277 and 577, Foreign Tax Credit 3.12.3.26.8.1 Fields Displayed, Form 1040 (EC 277) 3.12.3.26.8.2 Invalid Conditions (EC 277) 3.12.3.26.8.3 Correction Procedures (EC 277) 3.12.3.26.8.4 Correction Procedures (EC 577) 3.12.3.26.8.5 Allowable Taxpayer Notice Codes (Form 1040) (EC 277) 3.12.3.26.9 Error Code 278 (CE) Transcription in Dollars Only, AGI and Child Care Credit 3.12.3.26.9.1 Fields Displayed, Form 1040 (EC 278) 3.12.3.26.9.2 Invalid Conditions (EC 278) 3.12.3.26.9.3 Correction Procedures (EC 278) 3.12.3.26.10 Error Code 279, Child and Dependent Care Provider 3.12.3.26.10.1 Fields Displayed, Form 1040 (EC 279) 3.12.3.26.10.2 Invalid Conditions (EC 279) 3.12.3.26.10.3 Correction Procedures (EC 279) 3.12.3.26.11 Error Code 280 and 580, Child and Dependent Care Credit 3.12.3.26.11.1 Fields Displayed, Form 1040 (EC 280) 3.12.3.26.11.2 Invalid Conditions (EC 280) 3.12.3.26.11.3 Correction Procedures (EC 280) 3.12.3.26.11.4 Field 21CPT, Child and Dependent Care Provider TIN (EC 280) 3.12.3.26.11.5 Fields 21CN1 and 21CN2 and 21DS1 and 21DS2, Dependent Child Care Name Control and SSN (EC 280) 3.12.3.26.11.6 Field 21CSR, Dependent Child Care SSN Requirement (EC 280) 3.12.3.26.11.7 Field 21QI, Qualifying Individuals (EC 280) 3.12.3.26.11.8 Field 2103, Qualifying Expenses (EC 280) 3.12.3.26.11.9 Fields 2104 and 2105, Primary and Secondary Earned Income (EC 280) 3.12.3.26.11.10 Field 21PYE, Prior Year Expenses (EC 280) 3.12.3.26.11.11 Fields 2112, 2116 and 2125, Dependent Care Benefits (EC 280) 3.12.3.26.11.12 Correction Procedures (EC 580) 3.12.3.26.11.13 Prior Year (EC 280) 3.12.3.26.11.14 Allowable Taxpayer Notice Codes (Form 1040) (EC 280) 3.12.3.26.12 Error Code 281 (CE) Schedule R and Social Security 3.12.3.26.12.1 Fields Displayed, Form 1040 (EC 281) 3.12.3.26.12.2 Invalid Conditions (EC 281) 3.12.3.26.12.3 Correction Procedures (EC 281) 3.12.3.26.13 Error Code 282 and 582, Credit for the Elderly or the Disabled 3.12.3.26.13.1 Fields Displayed, Form 1040 (EC 282) 3.12.3.26.13.2 Invalid Conditions (EC 282) 3.12.3.26.13.3 Correction Procedures (EC 282) 3.12.3.26.13.4 Field 1611, Taxable Disability Income (EC 282) 3.12.3.26.13.5 Field 1613C, Other Pensions and Annuities (EC 282) 3.12.3.26.13.6 Field 1620V, Credit for the Elderly or Disabled Verified (EC 282) 3.12.3.26.13.7 Correction Procedures (EC 582) 3.12.3.26.13.8 Prior Year (EC 282) 3.12.3.26.13.9 Allowable Taxpayer Notice Codes (Form 1040) (EC 282) 3.12.3.26.14 EC 283 (CE) Form 8863 Student TIN Validation 3.12.3.26.14.1 Fields Displayed, Form 1040 (EC 283) 3.12.3.26.14.2 Invalid Conditions (EC 283) 3.12.3.26.14.3 Correction Procedures (EC 283) 3.12.3.26.14.4 Prior Year (EC 283) 3.12.3.26.15 Error Code 284 (CE) Form 8863, American Opportunity Credit Eligibility Validation 3.12.3.26.15.1 Fields Displayed, Form 1040 (EC 284) 3.12.3.26.15.2 Invalid Conditions (EC 284) 3.12.3.26.15.3 Correction Procedures (EC 284) 3.12.3.26.16 Error Code 285 and 585, Form 8863, Education Credits Math Verification 3.12.3.26.16.1 Fields Displayed, Form 1040 (EC 285) 3.12.3.26.16.2 Invalid Conditions (EC 285) 3.12.3.26.16.3 Correction Procedures (EC 285) 3.12.3.26.16.4 Fields 50AST> and 50ASV, American Opportunity Eligible Student Computer Number (EC 285) 3.12.3.26.16.5 Field 5001, Tentative American Opportunity Credit Amount (AOC) (EC 285) 3.12.3.26.16.6 Field 5010, Lifetime Learning Credit Qualified Expenses amount (EC 285) 3.12.3.26.16.7 Field 05303, Education Credit (EC 285) 3.12.3.26.16.8 Correction Procedures (585) 3.12.3.26.16.9 Prior Year (EC 285) 3.12.3.26.16.10 Allowable Taxpayer Notice Codes (Form 1040) (EC 285) 3.12.3.26.17 Error Code 286 and 586 - Retirement Savings Contribution Credit 3.12.3.26.17.1 Fields Displayed, Form 1040 (EC 286) 3.12.3.26.17.2 Invalid Conditions (EC 286) 3.12.3.26.17.3 Correction Procedures (EC 286) 3.12.3.26.17.4 Correction Procedures (EC 586) 3.12.3.26.17.5 Prior Year (EC 286) 3.12.3.26.17.6 Allowable Taxpayer Notice Codes (Form 1040) (EC 286) 3.12.3.26.18 Error Code 287 (CE) Child Tax Credit and Other Dependent Credit Eligibility Validation 3.12.3.26.18.1 Fields Displayed, Form 1040 (EC 287) 3.12.3.26.18.2 Invalid Conditions (EC 287) 3.12.3.26.18.3 General Information (EC 287) 3.12.3.26.18.4 Correction Procedures (EC 287) 3.12.3.26.18.5 Fields 01TCE>, and 01TDE>, Total Number Eligible for Child Tax Credit and Credit for Other Dependents (EC 287) 3.12.3.26.18.6 TIN Requirements (EC 287) 3.12.3.26.18.7 Fields 01YB1>, 01YB2>, 01YB3>, 01YB4> - Dependent 1, 2, 3, 4 NAP Year of Birth (EC 287) 3.12.3.26.18.8 More Than Four Dependents and Field MEFII>1 (EC 287) 3.12.3.26.18.9 Fields 94CEV and 94DEV (EC 287) 3.12.3.26.18.10 Prior Year (EC 287) 3.12.3.26.19 Error Code 288 - Reserved 3.12.3.26.20 Error Code 289 (CE) Child Tax Credit Verification 3.12.3.26.20.1 Fields Displayed, Form 1040 (EC 289) 3.12.3.26.20.2 Invalid Conditions (EC 289) 3.12.3.26.20.3 Correction Procedures (EC 289) 3.12.3.26.20.4 Prior Year (EC 289) 3.12.3.26.21 Error Code 290, Child Tax Credit and Credit for Other Dependents 3.12.3.26.21.1 Fields Displayed, Form 1040 (EC 290) 3.12.3.26.21.2 Invalid Conditions (EC 290) 3.12.3.26.21.3 Correction Procedures (EC 290) 3.12.3.26.21.4 Fields 01CT1, 01CT2, 01CT3, 01CT4, Child Tax and Other Dependent Credit Code (EC 290) 3.12.3.26.21.5 Fields 01TCE>/01TDE> and 94CEV/94DEV, Total Number Eligible for Child Tax Credit and Credit for Other Dependents (EC 290) 3.12.3.26.21.6 Fields 03COD (Form 1040), Child Tax Credit and Other Dependent Credit (EC 290) 3.12.3.26.21.7 Field 94CDV, Child Tax Credit and Other Dependent Credit Verified (EC 290) 3.12.3.26.21.8 Prior Year (EC 290) 3.12.3.26.21.9 Allowable Taxpayer Notice Codes (Form 1040) (EC 290) 3.12.3.26.22 Error Code 291 and 591, Residential Energy Credit 3.12.3.26.22.1 Fields Displayed, Form 1040 (EC 291) 3.12.3.26.22.2 Invalid Conditions (EC 291 and 591) 3.12.3.26.22.3 Correction Procedures (EC 291) 3.12.3.26.22.4 Correction Procedures (EC 591) 3.12.3.26.22.5 Prior Year (EC 291) 3.12.3.26.22.6 Allowable Taxpayer Notice Codes (Form 1040) (EC 291) 3.12.3.26.23 Error Code 292 and 592, Mortgage Interest Credit 3.12.3.26.23.1 Fields Displayed, Form 1040 (EC 292) 3.12.3.26.23.2 Invalid Conditions (EC 292) 3.12.3.26.23.3 Correction Procedures (EC 292) 3.12.3.26.23.4 Mortgage Interest Credit (EC 292) 3.12.3.26.23.5 Correction Procedures (EC 592) 3.12.3.26.23.6 Allowable Taxpayer Notice Codes (Form 1040) (EC 292) 3.12.3.26.24 Error Code 294 and 594, Adoption Credit 3.12.3.26.24.1 Fields Displayed, Form 1040 (EC 294) 3.12.3.26.24.2 Invalid Conditions (EC 294) 3.12.3.26.24.3 Correction Procedures (EC 294) 3.12.3.26.24.4 Field 05ADC (EC 294) 3.12.3.26.24.5 Correction Procedures (EC 594) 3.12.3.26.24.6 Prior Year (EC 294) 3.12.3.26.24.7 Allowable Taxpayer Notice Codes (Form 1040) (EC 294) 3.12.3.26.25 Error Code 296 (CE) Questionable Adoption Credit 3.12.3.26.25.1 Fields Displayed, Form 1040 (EC 296) 3.12.3.26.25.2 Invalid Conditions (EC 296) 3.12.3.26.25.3 Correction Procedures (EC 296) 3.12.3.26.25.4 Prior Year (EC 296) 3.12.3.26.26 Error Code 297 and 597, Motor Vehicle Credits 3.12.3.26.26.1 Fields Displayed, Form 1040 (EC 297) 3.12.3.26.26.2 Invalid Conditions (EC 297 and 597) 3.12.3.26.26.3 Correction Procedures (EC 297) 3.12.3.26.26.4 Form 8910, Alternative Motor Vehicle Credit (EC 297) 3.12.3.26.26.5 Form 8936, Clean Vehicle Credit (EC 297) 3.12.3.26.26.6 Correction Procedures (EC 597) 3.12.3.26.26.7 Allowable Taxpayer Notice Codes (Form 1040) (EC 297) 3.12.3.26.27 Error Code 298 and 598 - Form 8936 and Form 8936 Schedule A, Clean Vehicle Credit and Previously Owned Clean Vehicle Credit 3.12.3.26.27.1 Fields Displayed, Form 1040 (EC 298/598) 3.12.3.26.27.2 Invalid Conditions (EC 298/598) 3.12.3.26.27.3 Correction Procedures (EC 298) 3.12.3.26.27.4 Correction Procedures (EC 598) 3.12.3.26.27.5 Allowable Taxpayer Notice Codes (EC 298) 3.12.3.26.28 Error Code 299 - Form 3800, 8801, and Other Credits 3.12.3.26.28.1 Fields Displayed, Form 1040 (EC 299) 3.12.3.26.28.2 Invalid Conditions (EC 299) 3.12.3.26.28.3 Correction Procedures (EC 299) 3.12.3.26.28.4 Prior Year (EC 299) 3.12.3.26.28.5 Allowable Taxpayer Notice Codes (Form 1040) (EC 299) 3.12.3.26.29 Error Code 300 and 600, Other Statutory Credits 3.12.3.26.29.1 Fields Displayed, Form 1040 (EC 300) 3.12.3.26.29.2 Invalid Conditions (EC 300) 3.12.3.26.29.3 Correction Procedures (EC 300) 3.12.3.26.29.4 Other Statutory Credits (EC 300) 3.12.3.26.29.5 Correction Procedures (EC 600) 3.12.3.26.29.6 Allowable Taxpayer Notice Codes (Form 1040) (EC 300) 3.12.3.27 Error Codes 301-318 3.12.3.27.1 Error Code 301 - Form 8941, Credit for Small Employer Health Insurance Premiums 3.12.3.27.1.1 Fields Displayed, Form 1040 (EC 301) 3.12.3.27.1.2 Invalid Conditions (EC 301) 3.12.3.27.1.3 Correction Procedures (EC 301) 3.12.3.27.1.4 Allowable Taxpayer Notice Codes (Form 1040) (EC 301) 3.12.3.27.2 Error Code 302 and 602 - Form 8936, Part II and Part V 3.12.3.27.2.1 Fields Displayed, Form 1040 (EC 302) 3.12.3.27.2.2 Invalid Conditions (EC 302) 3.12.3.27.2.3 Correction Procedures (EC 302) 3.12.3.27.2.4 Correction Procedures (EC 602) 3.12.3.27.2.5 Allowable Taxpayer Notice Codes (EC 302) 3.12.3.27.3 Error Code 303 and 603 - General Business Credit 3.12.3.27.3.1 Fields Displayed, Form 1040 (EC 303) 3.12.3.27.3.2 Invalid Condition (EC 303) 3.12.3.27.3.3 Correction Procedures (EC 303) 3.12.3.27.3.4 Part III, General Business Credits or Eligible Small Business Credits (EC 303) 3.12.3.27.3.5 Part I, Form 3800 (EC 303) 3.12.3.27.3.6 Part II, Form 3800 (EC 303) 3.12.3.27.3.7 Gross General Business Credit Computer (Field 22GC>) and General Business Credit Computer (Field 05GBC>) (EC 303) 3.12.3.27.3.8 Correction Procedures (EC 603) 3.12.3.27.3.9 Prior-Year Statutory Credits (EC 303) 3.12.3.27.3.10 Allowable Taxpayer Notice Codes (Form 1040) (EC 303) 3.12.3.27.4 Error Code 304 - Reserved 3.12.3.27.5 Error Code 308 and 608, Credit for Prior Year Minimum Tax 3.12.3.27.5.1 Fields Displayed, Form 1040 (EC 308) 3.12.3.27.5.2 Invalid Conditions (EC 308) 3.12.3.27.5.3 Correction Procedures (EC 308) 3.12.3.27.5.4 Credit For Prior Year Minimum Tax (EC 308) 3.12.3.27.5.5 Correction Procedures (EC 608) 3.12.3.27.5.6 Prior Year (EC 308) 3.12.3.27.5.7 Allowable Taxpayer Notice Codes (Form 1040) (EC 308) 3.12.3.27.6 Error Code 310 and 610 - Total Statutory Credits 3.12.3.27.6.1 Fields Displayed, Form 1040 (EC 310) 3.12.3.27.6.2 Invalid Conditions (EC 310) 3.12.3.27.6.3 Correction Procedures (EC 310) 3.12.3.27.6.4 Foreign Tax Credit (EC 310) 3.12.3.27.6.5 Other Statutory Credits (EC 310) 3.12.3.27.6.6 Total Nonrefundable Credits (EC 310) 3.12.3.27.6.7 Correction Procedures (EC 610) 3.12.3.27.6.8 Prior Year (EC 310) 3.12.3.27.6.9 Allowable Taxpayer Notice Codes (Form 1040) (EC 310) 3.12.3.27.7 Error Code 314 - Form 4137 and Form 8919 - Combined Unreported Social Security Tax 3.12.3.27.7.1 Fields Displayed, Form 1040 (EC 314) 3.12.3.27.7.2 Invalid Conditions (EC 314) 3.12.3.27.7.3 Correction Procedures (EC 314) 3.12.3.27.7.4 Field 05SSM Unreported Social Security and Medicare Tax from Form 4137 and Form 8919 (EC 314) 3.12.3.27.7.5 Field 2406> Form 4137 Cash/Charge Tips Computer (EC 314) 3.12.3.27.7.6 Field 2410> Form 4137 Unreported SS Tips Computer (EC 314) 3.12.3.27.7.7 Field 2411> Form 4137 SS Tax Computer (EC 314) 3.12.3.27.7.8 Field 24MCI> Form 4137 Unreported Medicare Tips Computer (EC 314) 3.12.3.27.7.9 Field 2412> Form 4137 Medicare Tax Computer (EC 314) 3.12.3.27.7.10 Field 2413> Form 4137 Tax Computer (EC 314) 3.12.3.27.7.11 Field 2413V Form 4137 Tax Verified (EC 314) 3.12.3.27.7.12 Field 6106 Form 8919 Total Wages Amount (EC 314) 3.12.3.27.7.13 Fields 6110> Form 8919 Social Security Wages Computer (EC 314) 3.12.3.27.7.14 Field 6111> Form 8919 Social Security Tax on Wages Computer (EC 314) 3.12.3.27.7.15 Field 6112> Form 8919 Medicare Tax on Wages Computer (EC 314) 3.12.3.27.7.16 Field 6113 Form 8919 Total Uncollected Social Security and Medicare Tax on Wages Computer (EC 314) 3.12.3.27.7.17 Field 6113V Form 8919 Total Uncollected Social Security Verified (EC 314) 3.12.3.27.7.18 Prior Year (EC 314) 3.12.3.27.7.19 Allowable Taxpayer Notice Codes (Form 1040) (EC 314) 3.12.3.27.8 Error Code 316 - (CE) Combined Social Security and Medicare Tax Form 4137 and Form 8919 3.12.3.27.8.1 Fields Displayed, Form 1040 (EC 316) 3.12.3.27.8.2 Invalid Conditions (EC 316) 3.12.3.27.8.3 Correction Procedures (EC 316) 3.12.3.27.9 Error Code 318 - Additional Tax on IRA 3.12.3.27.9.1 Fields Displayed, Form 1040 (EC 318) 3.12.3.27.9.2 Invalid Conditions (EC 318) 3.12.3.27.9.3 General Information (EC 318) 3.12.3.27.9.4 Correction Procedures (EC 318) 3.12.3.27.9.5 Tax on Distributions (EC 318) 3.12.3.27.9.6 Tax on Contributions (EC 318) 3.12.3.27.9.7 Allowable Taxpayer Notice Codes (Form 1040) (EC 318) 3.12.3.28 Error Codes 322-340 3.12.3.28.1 Error Code 322 and 622 - Schedule H SS Med/Fed Tax 3.12.3.28.1.1 Fields Displayed, Form 1040 (EC 322) 3.12.3.28.1.2 Invalid Conditions (EC 322) 3.12.3.28.1.3 Correction Procedures (EC 322) 3.12.3.28.1.4 Correction Procedures (EC 622) 3.12.3.28.1.5 Prior Year (EC 322) 3.12.3.28.1.6 Allowable Taxpayer Notice Codes (Form 1040) (EC 322) 3.12.3.28.2 Error Code 324 and 624 - Schedule H FUTA Tax 3.12.3.28.2.1 Fields Displayed, Form 1040 (EC 324) 3.12.3.28.2.2 Invalid Conditions (EC 324) 3.12.3.28.2.3 Correction Procedures (EC 324) 3.12.3.28.2.4 Fields 44BAS>, 44MAX>, and 44SML> (EC 324) 3.12.3.28.2.5 FUTA Credit Reduction States (EC 324) 3.12.3.28.2.6 Correction Procedures (EC 624) 3.12.3.28.2.7 Prior Year (EC 324) 3.12.3.28.2.8 Allowable Taxpayer Notice Codes (Form 1040) (EC 324) 3.12.3.28.3 Error Code 326 and 626 - Combined Schedule H Tax 3.12.3.28.3.1 Fields Displayed, Form 1040 (EC 326) 3.12.3.28.3.2 Invalid Conditions (EC 326) 3.12.3.28.3.3 Correction Procedures (EC 326) 3.12.3.28.3.4 Correction Procedures (EC 626) 3.12.3.28.3.5 Prior Year (EC 326) 3.12.3.28.3.6 Allowable Taxpayer Notice Codes (Form 1040) (EC 326) 3.12.3.28.4 Error Code 327 - (CE) Combined Schedule H Tax With No Income 3.12.3.28.4.1 Fields Displayed, Form 1040 (EC 327) 3.12.3.28.4.2 Invalid Conditions (EC 327) 3.12.3.28.4.3 Correction Procedures (EC 327) 3.12.3.28.4.4 Prior Year (EC 327) 3.12.3.28.5 Error Code 328 - First Time Homebuyer Credit, No Payment on Return 3.12.3.28.5.1 Fields Displayed, Form 1040 (EC 328) 3.12.3.28.5.2 Invalid Conditions (EC 328) 3.12.3.28.5.3 Correction Procedures (EC 328) 3.12.3.28.5.4 Determining if the Assessment of the Installment Payment is Appropriate (EC 328) 3.12.3.28.5.5 Field 01CCC, Computer Condition Code (EC 328) 3.12.3.28.5.6 Field 01SPC, Special Processing Code (EC 328) 3.12.3.28.5.7 Field 05FHB, First Time Homebuyer Credit Repayment (EC 328) 3.12.3.28.5.8 Field PNFH> and/or SNFH>, Primary/Secondary NAP FTHBC Balance (EC 328) 3.12.3.28.5.9 Field 5803/5903, Form 5405 Disposition Code (EC 328) 3.12.3.28.5.10 Fields 5808 and 5908 (EC 328) 3.12.3.28.5.11 Fields 58FRC> and 59FRC> Form 5405 Homebuyer Credit Repayment Section 58/59 Computer (EC 328) 3.12.3.28.5.12 Clear Code (EC 328) 3.12.3.28.6 Error Code 329 - Repayment of the First-Time Homebuyers Credit, Form 5405 3.12.3.28.6.1 Fields Displayed, Form 1040 (EC 329) 3.12.3.28.6.2 Invalid Conditions (EC 329) 3.12.3.28.6.3 Correction Procedures (EC 329) 3.12.3.28.6.4 Part I, Form 5405, Disposition or Change in Use of Main Home (EC 329) 3.12.3.28.6.5 Disposition Code I (EC 329) 3.12.3.28.6.6 Line 8, Field 58FRC> and 59FRC> (EC 329) 3.12.3.28.6.7 Prior Year (EC 329) 3.12.3.28.6.8 Allowable Taxpayer Notice Codes (Form 1040) (EC 329) 3.12.3.28.7 Error Code 330 - Form 8889, Health Savings Accounts Additional Tax 3.12.3.28.7.1 Fields Displayed, Form 1040 (EC 330) 3.12.3.28.7.2 Invalid Conditions (EC 330) 3.12.3.28.7.3 Correction Procedures (EC 330) 3.12.3.28.7.4 Prior Year Procedures (EC 330) 3.12.3.28.7.5 Allowable Taxpayer Notice Codes (Form 1040) (EC 330) 3.12.3.28.8 Error Code 331 - Form 8959, Additional Medicare Tax 3.12.3.28.8.1 Fields Displayed, Form 1040 (EC 331) 3.12.3.28.8.2 Invalid Conditions (EC 331) 3.12.3.28.8.3 Correction Procedures (EC 331) 3.12.3.28.9 Error Code 332 - Form 8960, Net Investment Income Tax - Individuals, Estates, and Trusts 3.12.3.28.9.1 Fields Displayed, Form 1040 (EC 332) 3.12.3.28.9.2 Invalid Conditions (EC 332) 3.12.3.28.9.3 Correction Procedures (EC 332) 3.12.3.28.10 Error Code 333 - Other Taxes on Schedule 2 3.12.3.28.10.1 Fields Displayed, Form 1040 (EC 333) 3.12.3.28.10.2 Invalid Conditions (EC 333) 3.12.3.28.10.3 Correction Procedures (EC 333) 3.12.3.28.10.4 Field 03OTX, Other Taxes (EC 333) 3.12.3.28.10.5 Field 05AMT, Schedule 2, line 11 - Form 8959, Additional Medicare Tax (EC 333) 3.12.3.28.10.6 Field 05NIT, Schedule 2, line 12 - Form 8960, Net Investment Income Tax(EC 333) 3.12.3.28.10.7 Field 05TAT, Total Additional Taxes - Schedule 2, line 18 (EC 333) 3.12.3.28.10.8 Prior Year (EC 333) 3.12.3.28.10.9 Allowable Taxpayer Notice Codes (Form 1040) (EC 333) 3.12.3.28.11 Error Code 334 - Total Tax 3.12.3.28.11.1 Fields Displayed, Form 1040 (EC 334) 3.12.3.28.11.2 Invalid Conditions (EC 334) 3.12.3.28.11.3 Correction Procedures (EC 334) 3.12.3.28.11.4 Field 03TBC>, Income Tax Before Credits Computer (EC 334) 3.12.3.28.11.5 Field 03TAC>, Tax After Credits Computer (EC 334) 3.12.3.28.11.6 Field 05IRA, Tax on Early Distributions (EC 334) 3.12.3.28.11.7 Field 05HSH, Household Employment Tax (EC 334) 3.12.3.28.11.8 Field 05FHB, First-Time Homebuyer Credit Repayment (EC 334) 3.12.3.28.11.9 Fields PNFH> and SNFH>, FTHBC Primary and Secondary NAP First Time Homebuyer Credit Computer 3.12.3.28.11.10 Field 05TAT, Other Taxes (EC 334) 3.12.3.28.11.11 Field 03TAX, Total Tax IMF (EC 334) 3.12.3.28.11.12 Special Instructions Concerning Tolerance in Total Tax and/or Balance Due/Refund (EC 334) 3.12.3.28.11.13 KITA, Killed in Terrorist Action (EC 334) 3.12.3.28.11.14 Prior Year (EC 334) 3.12.3.28.11.15 Allowable Taxpayer Notice Codes (Form 1040) (EC 334) 3.12.3.28.12 Error Code 335, Earned Income Credit (PY) 3.12.3.28.12.1 Fields Displayed, Form 1040 (EC 335) 3.12.3.28.12.2 Invalid Conditions (EC 335) 3.12.3.28.12.3 Correction Procedures (EC 335) 3.12.3.28.13 Error Code 336 (CE) EIC Child Eligibility Verification 3.12.3.28.13.1 Fields Displayed, Form 1040 (EC 336) 3.12.3.28.13.2 Invalid Conditions (EC 336) 3.12.3.28.13.3 Correction Procedures (EC 336) 3.12.3.28.13.4 Prior Year (EC 336) 3.12.3.28.14 Error Code 337 and 637 (ME) EIC Math Verification with Schedule EIC Attached 3.12.3.28.14.1 Fields Displayed, Form 1040 (EC 337) 3.12.3.28.14.2 Invalid Conditions (EC 337/637) 3.12.3.28.14.3 Correction Procedures (EC 337) 3.12.3.28.14.4 TIN Requirements for EIC (EC 337) 3.12.3.28.14.5 Qualifying EIC Children (EC 337) 3.12.3.28.14.6 Field E-NUM>, EIC Qualifying Child Number Computer (EC 337) 3.12.3.28.14.7 Field 03DQI>, EIC Disqualified Income Computer (EC 337) 3.12.3.28.14.8 Field E-SEI>, EIC Self-Employed Income Computer (EC 337) 3.12.3.28.14.9 Field E-INC>, EIC Earned Income Computer (EC 337) 3.12.3.28.14.10 EIC Amount (EC 337) 3.12.3.28.14.11 Self-Employment Tax Assessed Under EC 380 (No Reply) (EC 337) 3.12.3.28.14.12 Correction Procedures (EC 637) 3.12.3.28.14.13 Prior Year (EC 337) 3.12.3.28.14.14 Allowable Taxpayer Notice Codes (Form 1040) (EC 337) 3.12.3.28.15 Error Code 338 and 638 - EIC Without Schedule EIC 3.12.3.28.15.1 Fields Displayed, Form 1040 (EC 338) 3.12.3.28.15.2 Invalid Conditions (EC 338) 3.12.3.28.15.3 Correction Procedures (EC 338) 3.12.3.28.15.4 Taxpayer Requests IRS Compute EIC (EC 338) 3.12.3.28.15.5 Self-Employment Tax Assessed Under EC 380 (No Reply) (EC 338) 3.12.3.28.15.6 Correction Procedures (EC 638) 3.12.3.28.15.7 Prior Year (EC 338) 3.12.3.28.15.8 Allowable Taxpayer Notice Codes (Form 1040) (EC 338) 3.12.3.28.16 Error Code 339, Reserved 3.12.3.28.17 Error Code 340, Reserved 3.12.3.29 Error Code 342, Excess SST/RRTA 3.12.3.29.1 Fields displayed Form 1040, EC 342 3.12.3.29.2 Invalid Conditions, EC 342 3.12.3.29.3 Correction Procedures, EC 342 3.12.3.29.4 Prior Year, EC 342 3.12.3.29.5 Allowable Taxpayer Notice Codes 3.12.3.30 Error Code 343 - International 3.12.3.31 Error Codes 344-372 3.12.3.31.1 Error Code 344 - Additional Child Tax Credit 3.12.3.31.1.1 Fields Displayed, Form 1040 (EC 344) 3.12.3.31.1.2 Invalid Conditions (EC 344) 3.12.3.31.1.3 Correction Procedures (EC 344) 3.12.3.31.1.4 Correction Procedures TY21 ONLY (EC 344) 3.12.3.31.1.5 Fields 01TCE> and 94CEV, Total Children Eligible for Child Tax Credit (EC 344) 3.12.3.31.1.6 Fields 01TCE> and 94CEV, Total Children Eligible for Child Tax Credit/Refundable Child Tax Credit TY21 ONLY 3.12.3.31.1.7 Field 47EI> - Additional Child Tax Credit Earned Income Computer (EC 344) 3.12.3.31.1.8 Field 47SSM, Total Social Security and Medicare Taxes (EC 344) 3.12.3.31.1.9 Fields 03ACT - Additional Child Tax Credit (EC 344) 3.12.3.31.1.10 Field 03ACT, Additional Child Tax Credit/Refundable Child Tax Credit TY21 ONLY 3.12.3.31.1.11 Field 94ACV - Additional Child Tax Credit Verified (EC 344) 3.12.3.31.1.12 Prior Year (EC 344) 3.12.3.31.1.13 Allowable Taxpayer Notice Codes (Form 1040) (EC 344) 3.12.3.31.2 Error Code 347 - Refundable American Opportunity Credit 3.12.3.31.2.1 Fields Displayed, Form 1040 (EC 347) 3.12.3.31.2.2 Invalid Conditions (EC 347) 3.12.3.31.2.3 Correction Procedures (EC 347) 3.12.3.31.2.4 Prior Year (EC 347) 3.12.3.31.2.5 Allowable Taxpayer Notice Codes (Form 1040) (EC 347) 3.12.3.31.3 Error Code 349, Reserved 3.12.3.31.4 Error Code 352, Form 8962 is Missing and Refundable Credit Claimed (ACA) 3.12.3.31.4.1 Fields Displayed, Form 1040 (EC 352, ACA) 3.12.3.31.4.2 Invalid Conditions (EC 352, ACA) 3.12.3.31.4.3 Correction Procedures (EC 352, ACA) 3.12.3.31.4.4 Reply Procedures (EC 352, ACA) 3.12.3.31.4.5 Allowable Taxpayer Notice Codes (Form 1040) (EC 352, ACA) 3.12.3.31.5 Error Code 353 - Form 8962, PTC Claimed, Not Eligible 3.12.3.31.5.1 Fields Displayed, Form 1040, (EC 353, ACA) 3.12.3.31.5.2 Invalid Conditions (EC 353, ACA) 3.12.3.31.5.3 Correction Procedures (EC 353, ACA) 3.12.3.31.5.4 Allowable Taxpayer Notice Codes (Form 1040) (EC 353, ACA) 3.12.3.31.6 Error Code 354 - Form 8962, Premium Tax Credit (ACA) 3.12.3.31.6.1 Fields Displayed, Form 1040 (EC 354, ACA) 3.12.3.31.6.2 Invalid Conditions (EC 354, ACA) 3.12.3.31.6.3 Correction Procedures (EC 354, ACA) 3.12.3.31.6.4 Allowable Taxpayer Notice Codes (Form 1040) (EC 354, ACA) 3.12.3.31.7 Error Code 356 - Fuel Tax Credit 3.12.3.31.7.1 Fields Displayed, Form 1040 (EC 356) 3.12.3.31.7.2 Invalid Conditions (EC 356) 3.12.3.31.7.3 Correction Procedures (EC 356) 3.12.3.31.7.4 (PY) Fuel Tax Credit (EC 356) 3.12.3.31.7.5 Allowable Taxpayer Notice Codes (Form 1040) (EC 356) 3.12.3.31.8 Error Code 357, Elective Payment Elections 3.12.3.31.8.1 Fields Displayed, Form 1040 (EC 357) 3.12.3.31.8.2 Invalid Conditions (EC 357) 3.12.3.31.8.3 Correction Procedures (EC 357) 3.12.3.31.8.4 Allowable Taxpayer Notice Codes 3.12.3.31.9 Error Code 358, Forms 2439, 8885 and Other Credits 3.12.3.31.9.1 Fields Displayed, Form 1040 (EC 358) 3.12.3.31.9.2 Invalid Conditions (EC 358) 3.12.3.31.9.3 Correction Procedures (EC 358) 3.12.3.31.9.4 Field 05RIC, Form 2439, Regulated Investment Credit (EC 358) 3.12.3.31.9.5 Field 05EYR, Credit for Repayment of Amounts Included in Income From Earlier Years (EC 358) 3.12.3.31.9.6 Form 8885, Health Coverage Tax Credit (HCTC) TY21-TY02 only (EC 358) 3.12.3.31.9.6.1 AUSPC ONLY: Review of Form 8453 (EC 358) 3.12.3.31.9.6.2 Rejects AC 450 (HCTC) (EC 358) 3.12.3.31.9.6.3 Reply Procedures (HCTC) (EC 358) 3.12.3.31.9.7 Fields 221BJ, 221GJ, 221OJ, 231XJ, Elective Payment Election Amount from Form 3800, Part III (EC 358) 3.12.3.31.9.8 Qualified Sick and Family Leave from Schedule H (EC 358) 3.12.3.31.9.9 Qualified Sick and Family Leave Wages from Schedule H (EC 358) 3.12.3.31.9.10 Refundable Child and Dependent Care Credit (TY21 only) 3.12.3.31.9.11 Field 76TOT, Deferred Amount of Net 965 Tax Liability (TY21 and later) 3.12.3.31.9.12 Recovery Rebate Credit 3.12.3.31.9.12.1 Recovery Rebate Credit TY21 Only 3.12.3.31.9.12.2 Recovery Rebate Credit TY20 Only 3.12.3.31.9.13 Field 05OPR, Field 05OTH and Field 05TYP (ERS input only), Other Payments and Refundable Credits (EC 358) 3.12.3.31.9.14 Allowable Taxpayer Notice Codes (EC 358) 3.12.3.31.10 Error Code 360 - Refundable Payments or Credits Verification 3.12.3.31.10.1 Fields Displayed, Form 1040 (EC 360) 3.12.3.31.10.2 Invalid Conditions (EC 360) 3.12.3.31.10.3 Correction Procedures (EC 360) 3.12.3.31.11 Error Code 362, Reserved 3.12.3.31.12 Error Code 364 and 664 - Refundable Credits 3.12.3.31.12.1 Fields Displayed (EC 364) 3.12.3.31.12.2 Invalid Conditions (EC 364) 3.12.3.31.12.3 Correction Procedures (EC 364) 3.12.3.31.12.4 Correction Procedures EC 664 3.12.3.31.12.5 Allowable Taxpayer Notice Codes (Form 1040) (EC 364) 3.12.3.31.13 Error Code 366 and 666 - Total Payments 3.12.3.31.13.1 Fields Displayed, Form 1040 (EC 366) 3.12.3.31.13.2 Invalid Conditions (EC 366) 3.12.3.31.13.3 Correction Procedures (EC 366) 3.12.3.31.13.4 Total Payments (EC 366) 3.12.3.31.13.5 Estimated Tax Payments (EC 366) 3.12.3.31.13.6 Extension Request - Form 4868 Credit (EC 366) 3.12.3.31.13.7 Excess SST (EC 366) 3.12.3.31.13.8 Other Cash Credits (EC 366) 3.12.3.31.13.9 Field 05OTH, Other Payment or Credit Amount (EC 366) 3.12.3.31.13.10 Field 05TYP, Other Payment or Credit Type Code (EC 366) 3.12.3.31.13.11 Correction Procedures (EC 666) 3.12.3.31.13.12 Prior Year (EC 366) 3.12.3.31.13.13 Allowable Taxpayer Notice Codes (Form 1040) (EC 366) 3.12.3.31.14 Error Code 368, ES Penalty Equals Balance Due or Refund 3.12.3.31.14.1 Fields Displayed, Form 1040 (EC 368) 3.12.3.31.14.2 Invalid Conditions (EC 368) 3.12.3.31.14.3 Correction Procedures (EC 368) 3.12.3.31.15 Error Code 369, Refund/Total Tax Liability less than $100 3.12.3.31.15.1 Fields Displayed, Form 1040 (EC 369) 3.12.3.31.15.2 Invalid Conditions (EC 369) 3.12.3.31.15.3 Correction Procedures (EC 369) 3.12.3.31.15.4 Adjusted Gross Income (AGI) (EC 369) 3.12.3.31.15.5 Total Tax IMF (EC 369) 3.12.3.31.15.6 Field 03BDR>, Balance Due/Overpayment Taxpayer Computer (EC 369) 3.12.3.31.15.7 Balance Due or Refund (EC 369) 3.12.3.31.16 Error Code 370 and 670, Balance Due or Refund 3.12.3.31.16.1 Fields Displayed, Form 1040 (EC 370) 3.12.3.31.16.2 Invalid Conditions (EC 370) 3.12.3.31.16.3 Correction Procedures (EC 370) 3.12.3.31.16.4 Field 03BDR>, Balance Due or Overpayment Taxpayer Computer (EC 370) 3.12.3.31.16.5 Field 03CEL, Estimated Tax Credit Elect (Form 1040) (EC 370) 3.12.3.31.16.6 Field 03ETP, Estimated Tax Penalty (Form 1040) (EC 370) 3.12.3.31.16.7 Field 03BDR, Balance Due or Refund (EC 370) 3.12.3.31.16.8 Correction Procedures (EC 670) 3.12.3.31.16.9 Allowable Taxpayer Notice Codes (Form 1040) (EC 370) 3.12.3.31.17 Error Code 372, $100,000,000 or More Refund 3.12.3.31.17.1 Fields Displayed, Form 1040 (EC 372) 3.12.3.31.17.2 Invalid Conditions (EC 372) 3.12.3.31.17.3 Correction Procedures (EC 372) 3.12.3.32 Error Codes 374-704 3.12.3.32.1 Error Code 374, Pre-Determined ES Penalty 3.12.3.32.1.1 Fields Displayed, Form 1040 (EC 374) 3.12.3.32.1.2 Invalid Condition (EC 374) 3.12.3.32.1.3 Correction Procedures (EC 374) 3.12.3.32.2 Error Code 380, SE Income and EIC 3.12.3.32.2.1 Fields Displayed, Form 1040 (EC 380) 3.12.3.32.2.2 Invalid Conditions (EC 380) 3.12.3.32.2.3 Correction Procedures (EC 380) 3.12.3.32.2.4 Prior Year (EC 380) 3.12.3.32.3 Error Code 531, (CE) $100 Difference in AGI 3.12.3.32.3.1 Fields Displayed, Form 1040 (EC 531) 3.12.3.32.3.2 Invalid Conditions (EC 531) 3.12.3.32.3.3 Correction Procedures (EC 531) 3.12.3.32.4 Error Code 601, (CE) RPC J 3.12.3.32.4.1 Fields Displayed, Form 1040 (EC 601) 3.12.3.32.4.2 Invalid Condition (EC 601) 3.12.3.32.4.3 Correction Procedures (EC 601) 3.12.3.32.5 Error Code 702, Unallowable Amount Missing 3.12.3.32.5.1 Fields Displayed, Form 1040 (EC 702) 3.12.3.32.5.2 Invalid Conditions (EC 702) 3.12.3.32.5.3 Correction Procedures (EC 702) 3.12.3.32.6 Error Code 704, (CE) U/A Amount With No U/A Code 3.12.3.32.6.1 Fields Displayed, Form 1040 (EC 704) 3.12.3.32.6.2 Invalid Conditions (EC 704) 3.12.3.32.6.3 Correction Procedures (EC 704) 3.12.3.33 Error Codes 706-718, Error Code 740, and Error Code 750 (ACA) 3.12.3.33.1 Error Code 706, (CE) Unallowable Code 92 to 99 3.12.3.33.1.1 Fields Displayed, Form 1040 (EC 706) 3.12.3.33.1.2 Invalid Conditions (EC 706) 3.12.3.33.1.3 Correction Procedures (EC 706) 3.12.3.33.2 Error Code 708, (CE) Unallowable Codes 30 through 49 - Schedule A 3.12.3.33.2.1 Fields Displayed, Form 1040 (EC 708) 3.12.3.33.2.2 Invalid Conditions (EC 708) 3.12.3.33.2.3 Correction Procedures (EC 708) 3.12.3.33.3 Error Code 712, U/A Tax Verified Missing 3.12.3.33.3.1 Fields Displayed, Form 1040 (EC 712) 3.12.3.33.3.2 Invalid Conditions (EC 712) 3.12.3.33.3.3 Correction Procedures (EC 712) 3.12.3.33.4 Error Code 714, U/A Tax Verified 3.12.3.33.4.1 Fields Displayed, Form 1040 (EC 714) 3.12.3.33.4.2 Invalid Conditions (EC 714) 3.12.3.33.4.3 Correction Procedures (EC 714) 3.12.3.33.5 Error Code 716, (CE) Unallowable Tax Verified 3.12.3.33.5.1 Fields Displayed, Form 1040 (EC 716) 3.12.3.33.5.2 Invalid Conditions (EC 716) 3.12.3.33.5.3 Correction Procedures (EC 716) 3.12.3.33.6 Error Code 718, (CE) U/A Code Missing 3.12.3.33.6.1 Fields Displayed, Form 1040 (EC 718) 3.12.3.33.6.2 Invalid Conditions (EC 718) 3.12.3.33.6.3 Correction Procedures (EC 718) 3.12.3.33.7 Error Code 740, Difference in Balance Due or Refund 3.12.3.33.7.1 Fields Displayed, Form 1040 (EC 740) 3.12.3.33.7.2 Invalid Conditions (EC 740) 3.12.3.33.7.3 Correction Procedures (EC 740) 3.12.3.33.8 Error Code 750, Additional Required Review of ACA Conditions 3.12.3.33.8.1 Fields Displayed, Form 1040 (EC 750, ACA) 3.12.3.33.8.2 Invalid Conditions (EC 750, ACA) 3.12.3.33.8.3 Correction Procedure (EC 750, ACA) 3.12.3.34 Second Correspondence Procedures 3.12.3.35 No Reply to Correspondence 3.12.3.35.1 No Replies to Error Codes 018, 028, 029, 030, 100, 101, 190, 191, 192, 193, 194, 195, 196, 197, 198, 199, 201, 270, 352, and 380. 3.12.3.35.1.1 No Reply for EC 018 3.12.3.35.1.2 No Reply EC 028 3.12.3.35.1.3 No Reply EC 029 3.12.3.35.1.4 No Reply EC 030 3.12.3.35.1.5 No Reply EC 100 3.12.3.35.1.6 No Reply EC 101 3.12.3.35.1.7 No Reply EC 190 3.12.3.35.1.8 No Reply EC 191 3.12.3.35.1.9 No Reply EC 192 3.12.3.35.1.10 No Reply EC 193 3.12.3.35.1.11 No Reply EC 194 3.12.3.35.1.12 No Reply EC 195 3.12.3.35.1.13 No Reply EC 196 3.12.3.35.1.14 No Reply EC 197 3.12.3.35.1.15 No Reply EC 198 3.12.3.35.1.16 No Reply EC 199 3.12.3.35.1.17 No Reply EC 201 3.12.3.35.1.18 No Reply EC 270 3.12.3.35.1.19 No Reply EC 352 3.12.3.35.1.20 No Reply EC 358 (Form 8885 HCTC) 3.12.3.35.1.21 No Reply EC 380 3.12.3.35.2 No Reply Instructions for Form 1040 and all associated Forms and Schedules 3.12.3.35.3 No Reply Instructions for Schedule 1 and Related Forms and Schedules 3.12.3.35.4 No Reply Instructions for Schedule 2 and all Related Forms and Schedules 3.12.3.35.5 No Reply Schedule 3 and all Related forms and schedules 3.12.3.35.6 No Reply instructions Forms and Schedules Exhibit 3.12.3-1 Taxpayer Notice Codes Part 3. Submission Processing Chapter 12. Error Resolution Section 3. Individual Income Tax Returns 3.12.3 Individual Income Tax Returns Manual Transmittal October 16, 2024 Purpose (1) This transmits revised IRM 3.12.3, Error Resolution, Individual Income Tax Returns. Material Changes (1) IRM 3.12.3.3.1.1(1) Corrected the fields displayed in Error Code 001. IPU 24U0014 issued 01-02-2024. (2) IRM 3.12.3.3.2.3(2) Added note to research for valid TIN. IPU 24U0638 issued 05-13-2024. (3) IRM 3.12.3.3.2.3(2) Added instructions to the note when a valid TIN is not found. IPU 24U0717 issued 06-04-2024. (4) IRM 3.12.3.3.4.3(5) (9), (11) and (13) Added instructions to revalidate when a change is made to Field 01PS. IPU 24U0283 issued 02-23-2024. (5) IRM 3.12.3.3.4.3(11)F Changed the verbiage for the caution to include to include: the taxpayer indicates a religious or conscience-based objection to obtaining a TIN. (6) IRM 3.12.3.3.5.3(11)b Exception: Changed the verbiage for the exception to include: to include: the taxpayer indicates a religious or conscience-based objection to obtaining a TIN. (7) IRM 3.12.3.4.1.5 (3) Changed the verbiage to include: the taxpayer indicates a religious or conscience-based objection to obtaining a TIN also added "is not required." (8) IRM 3.12.3.4.1.6(1) Changed the verbiage to include: the taxpayer indicates a religious or conscience-based objection to obtaining a TIN. (9) IRM 3.12.3.4.1.6(2) Added instructions when to assign TPNC 707. IPU 24U0265 issued 02-15-2024. (10) IRM 3.12.3.4.1.7 (1)Changed the verbiage to include: the taxpayer indicates a religious or conscience-based objection to obtaining a TIN. (11) IRM 3.12.3.4.9.3(3) Added more than $600 instructions and added a note for less than $600 to clear error code. IPU 24U0495 issued 04-08-2024. (12) IRM 3.12.3.4.9.3(3) Changed to $600 or more. IPU 24U0536 issued 04-18-2024. (13) IRM 3.12.3.4.9.5 Added No Reply instructions for CTC/ACTC. Moved to 3.12.3.35.1.1. IPU 24U0575 issued 04-26-2024. (14) IRM 3.12.3.5.6.3(4) Removed instruction to clear error code. (15) IRM 3.12.3.5.8.3 (2) Added new paragraph to drop to the bottom and transmit. (16) IRM 3.12.3.5.8.3(6b) Added note to not research IRPTR. (17) IRM 3.12.3.5.8.4 (3) (8) (9) Updated various IRM references. (18) IRM 3.12.3.5.9.4 (7) Updated IRM reference. (19) IRM 3.12.3.9.4.2(1)Reworded sentence. (20) IRM 3.12.3.5.9.6 (1d) Updated IRM reference. (21) IRM 3.12.3.5.10.3(3)c Added instructions and note to review all W-2's. (22) IRM 3.12.3.5.10.4 Added Reply instructions for EC 030. (23) IRM 3.12.3.6.3.3(2) Changed PDF to Gen Dep Statement. IPU 24U0495 issued 04-08-2024. (24) IRM 3.12.3.6.3.3(2) Updated Audit Code B definition. IPU 24U0283 issued 02-23-2024. (25) IRM 3.12.3.6.3.3(2) Added two new literals for ScanPaper. IPU 24U0468 issued 04-02-2024. (26) IRM 3.12.3.6.3.3(2) Added check Student Loan Deduction amount. (27) IRM 3.12.3.6.3.3(2) Added instructions for received date. IPU 24U0875 issued 07-29-2024. (28) IRM 3.12.3.6.3.3(3) Added new paragraph 3 to suspend return to HQ for Gen Dep Small missing literals. IPU 24U0875 issued 07-29-2024. (29) IRM 3.12.3.6.4.4(1) Box A Updated timely filed returns instructions. IPU 24U0468 issued 04-02-2024. (30) IRM 3.12.3.6.4.4 Removed outdated instructions. (31) IRM 3.12.3.6.4.5 Removed outdated instructions. (32) IRM 3.12.3.6.4.5(1) Deleted bullet. IPU 24U0352 issued 03-06-2024. (33) IRM 3.12.3.6.4.5(5) Deleted note. IPU 24U0352 issued 03-06-2024 (34) IRM 3.12.3.6.4.5(6) Updated Box A instructions. IPU 24U0352 issued 03-06-2024. (35) IRM 3.12.3.6.4.5(6) Changed Box A from paragraph 2 reference to paragraph 4. IPU 24U0375 issued 03-08-2024. (36) IRM 3.12.3.6.5 - EC 044 - Reserved. (37) IRM 3.12.3.6.5.3(2) Updated instructions in Box A. IPU 24U0375 issued 03-08-2024. (38) IRM 3.12.3.6.5.4(1) Deleted bullet. IPU 24U0352 issued 03-06-2024. (39) IRM 3.12.3.6.5.4(5) Deleted note. IPU 24U0352 issued 03-06-2024. (40) IRM 3.12.3.6.5.4(6) Updated Box A instructions. IPU 24U0352 issued 03-06-2024. (41) IRM 3.12.3.6.6.3(2)a Changed Withholding, however, to However, withholding. (42) IRM 3.12.3.8.3 - EC 066 - Deleted. (43) IRM 3.12.3.8.4 - Added EC 068 ECO Portal Check. (44) IRM 3.12.3.9.2.5(1) Updated instructions in #4 of table. IPU 24U0162 issued 01-30-2024. (45) IRM 3.12.3.9.4.1(1) Corrected the fields displayed in Error Code 075. IPU 24U0014 issued 01-02-2024. (46) IRM 3.12.3.9.4.3(2) Box A added balance due/refund. IPU 24U0116 issued 01-23-2024. (47) IRM 3.12.3.10.6.3(8)c Changed note from $350 to $400. IPU 24U0495 issued 04-08-2024. (48) IRM 3.12.3.10.8.4(3) Added note. IPU 24U0247 issued 02-12-2024. (49) IRM 3.12.3.13.2.3(2) Added TC 971 AC 124 IPU 24U0316 issued 03-01-2024. (50) IRM 3.12.3.13.2.3(2) Removed paragraph 2. IPU 24U0511 issued 04-11-2024. (51) IRM 3.12.3.13.2.3(4) Changed Note to Paper Returns Only. IPU 24U0283 issued 02-23-2024. (52) IRM 3.12.3.13.2.4 Added new paragraphs 2 and 3. Removed paragraphs old 3,4 and 5. Added table to paragraph 5. IPU 24U0511 issued 04-11-2024. (53) IRM 3.12.3.13.2.4 Added new paragraph 4 for Form 8958. IPU 24U0717 issued 06-04-2024. (54) IRM 3.12.3.13.2.4(6) Removed instructions to enter 01RPC G and added instructions to SSPND 651 or 610 for international returns. IPU 24U0821 issued 07-03-2024. (55) IRM 3.12.3.13.2.4(7) Added Similar statement needs to have EIN to be valid. IPU 24U0196 issued 02-02-2024. (56) IRM 3.12.3.13.2.4(8) Added Similar statement needs to have EIN to be valid. IPU 24U0196 issued 02-02-2024. (57) IRM 3.12.3.13.3 - EC 121 - Reserved. (58) IRM 3.12.3.13.3.3 Instructions moved to EC 342. Added instructions on excess SST/RRTA when the taxpayer figures amount correctly. IPU 24U0063 issued 01-09-2024. (59) IRM 3.12.3.13.3.3(6) Instructions moved to EC 342. Updated instructions to include taxpayer claiming $1 in Field 05ESS. IPU 24U0430 issued 03-18-2024. (60) IRM 3.12.3.13.3.3 Instructions moved to EC 342. Added 05ESS to paragraph 3 and 4. IPU 24U0536 issued 04-18-2024. (61) IRM 3.12.3.13.3.3 Instructions moved to EC 342. Removed 05ESS from paragraph 3 and 4. IPU 24U0575 issued 04-26-2024. (62) IRM 3.12.3.13.3.3(9) Instructions moved to EC 342. Bullet a added to enter correct amount in 05ESS, Bullet b changed EC 121 to EC 364. IPU 24U0495 issued 04-08-2024. (63) IRM 3.12.3.13.3.3(9) Instructions moved to EC 342. Removed 05ESS and changed EC 364 to EC 121. IPU 24U0575 issued 04-26-2024. (64) IRM 3.12.3.13.3.4 Added instructions for correctly figured Excess SST. IPU 24U0116 issued 01-23-2024. (65) IRM 3.12.3.13.3.5(2) Instructions moved to EC 342. Added TPNC 590. IPU 24U0352 issued 03-06-2024. (66) IRM 3.12.3.13.3.5 Added TPNC 558. IPU 24U0592 issued 04-30-2024. (67) IRM 3.12.3.13.7.3(3) Removed instruction to SSPND 410. IPU 24U0536 issued 04-18-2024. (68) IRM 3.12.3.16.2.3(3) Updated instructions. IPU 24U0717 issued 06-04-2024. (69) IRM 3.12.3.18.1.3(2) Added new paragraph 2. GTSEC 02 Enter R in Field 02RI and transmit. (70) IRM 3.12.3.20.2.3(5) and (8) Updated Form 13900 and 13975 paragraphs. IPU 24U0638 issued 05-13-2024. (71) IRM 3.12.3.20.2.3(9) Updated instructions. IPU 24U0316 issued 03-01-2024. (72) IRM 3.12.3.20.3.1(1) Corrected the fields displayed in Error Code 191. IPU 24U0014 issued 01-02-2024. (73) IRM 3.12.3.20.8.3 Removed paragraph 4. IPU 24U0536 issued 04-18-2024. (74) IRM 3.12.3.20.9.3(4) Added note about handwritten Form 1095-A. IPU 24U0430 issued 03-18-2024. (75) IRM 3.12.3.20.9.3(4) Added Form 1095-A. IPU 24U0441 issued 03-21-2024. (76) IRM 3.12.3.20.10.3(4) Added note about handwritten Form 1095-A. IPU 24U0430 issued 03-18-2024. (77) IRM 3.12.3.20.10.3(4) Added Form 1095-A. IPU 24U0441 issued 03-21-2024. (78) IRM 3.12.3.20.11.3(4) Added note about handwritten Form 1095-A. IPU 24U0430 issued 03-18-2024. (79) IRM 3.12.3.20.11.3(4) Added Form 1095-A. IPU 24U0441 issued 03-21-2024. (80) IRM 3.12.3.21.2.3 (2) Note added which paragraph to use on Form 6001. (81) IRM 3.12.3.21.5.6(2)E Moved note to below table. (82) IRM 3.12.3.21.6.12 Added TPNC 135. IPU 24U0592 issued 04-30-2024. (83) IRM 3.12.3.22.1.4(2) Updated Field from 03GSS to 03TSS and paragraph 5 box B changed Field 03TSS to 03GSS IPU 24U0821 issued 07-03-2024. (84) IRM 3.12.3.22.5.5 - Deleted subsections. (85) IRM 3.12.3.22.10 - EC 228 Deleted. (86) IRM 3.12.3.22.10.3(3) and (4) Revised instructions for Field 03NCC for Tax Year 21 and Tax Year 20. IPU 24U0097 issued 01-19-2024. (87) IRM 3.12.3.22.11.3 (2) Added new paragraph to correspond if Schedule 1 is missing. (88) IRM 3.12.3.22.12.6(2) Added new paragraph 2 instructions for TY20 and non-itemized charitable contributions. (89) IRM 3.12.3.22.13.3(4) Added note for Field 03TSS when the difference is $1. IPU 24U0097 issued 01-19-2024. (90) IRM 3.12.3.23.3.3(3) Removed paragraph. (91) IRM 3.12.3.23.3.5(1) Added new paragraph for Mortgage interest (92) IRM 3.12.3.23.9.3(3) Added instructions for filing status change. IPU 24U0717 issued 06-04-2024. (93) IRM 3.12.3.23.9.3(5) Added TY21 instructions. IPU 24U0247 issued 02-12-2024. (94) IRM 3.12.3.23.9.3(5) Changed TY19 to TY20. IPU 24U0162 issued 01-30-2024. (95) IRM 3.12.3.23.9.3(7) Updated QBID worksheet. IPU 24U0097 issued 01-19-2024. (96) IRM 3.12.3.23.9.3(9) Added a note to allow for a $2 tolerance. IPU 24U0821 issued 07-03-2024. (97) IRM 3.12.3.23.9.5(1) Added TPNC 108. IPU 24U0352 issued 03-06-2024. (98) IRM 3.12.3.23.10.1(1) Corrected the fields displayed in Error Code 250. IPU 24U0014 issued 01-02-2024. (99) IRM 3.12.3.23.10.6 (7) Corrected amounts in chart. IPU 24U0116 issued 01-23-2024. (100) IRM 3.12.3.23.10.6 Removed paragraph 5d and added new paragraph 6 with table. (101) IRM 3.12.3.23.10.6(10) Added meets the criteria. (102) IRM 3.12.3.23.10.10(1) Updated instructions to remove Field 03NCC. (103) IRM 3.12.3.24.4.3 Added note for Repayment of Credit. IPU 24U0116 issued 01-23-2024. (104) IRM 3.12.3.24.4.3(4) Added new bullet for decedent MEF returns. IPU 24U0536 issued 04-18-2024. (105) IRM 3.12.3.24.4.5(1) Changed TY19 to TY20. IPU 24U0162 issued 01-30-2024. (106) IRM 3.12.3.24.4.13(2)B Added instructions to delete Y from Field 01CCC. (107) IRM 3.12.3.24.4.14.1(10) Added instructions to enter a G in Field 01RPC. IPU 24U0717 issued 06-04-2024. (108) IRM 3.12.3.25.1.6(3) Added new box A. IPU 24U0536 issued 04-18-2024. (109) IRM 3.12.3.25.1.10 Changed title to Income Averaging for Individuals with Income from Farmers and Fishing. (110) IRM 3.12.3.25.1.15(3) Changed Schedule J name to Income Averaging for Individuals with Income from Farmers and Fishing. (111) IRM 3.12.3.25.2.4 (4a) Removed sentence. (112) IRM 3.12.3.25.2.11(1) Changed to TY20. IPU 24U0468 issued 04-02-2024. (113) IRM 3.12.3.26.2.3(5) Added TY20 and prior to the paragraph. IPU 24U0575 issued 04-26-2024. (114) IRM 3.12.3.26.8.3(2)C, Changed money amounts to OUO. (115) IRM 3.12.3.26.8.3(3) Updated instructions for TPNC 248 and 230. (116) IRM 3.12.3.26.10.2(1) Updated Error Code 279 invalid conditions. IPU 24U0014 issued 01-02-2024. (117) IRM 3.12.3.26.10.3(5) Added instruction to enter D in Field 01SPC when Field 21CPT is not present in certain conditions. IPU 24U0014 issued 01-02-2024. (118) IRM 3.12.3.26.11.3(12) Updated instructions for TPNC 248 and 230. (119) IRM 3.12.3.26.11.5(3) Updated year. IPU 24U0495 issued 04-08-2024. (120) IRM 3.12.3.26.11.5(8) Changed to TY24-TY22 and changed 2009 to 2010. (121) IRM 3.12.3.26.11.10(4) Added TY23. IPU 24U0290 issued 02-26-2024. (122) IRM 3.12.3.26.13.3(5) Updated instructions for TPNC 248 and 230. (123) IRM 3.12.3.26.16.3 (11) Updated instructions for TPNC 248 and 230. (124) IRM 3.12.3.26.16.5(3) Added instructions to correspond if Pg 2 of Form 8863 is missing. (125) IRM 3.12.3.26.16.6(3)b Added to manually verify credit and enter in Field 94EDV. IPU 24U0468 issued 04-02-2024. (126) IRM 3.12.3.26.16.9(7) Updated prior year adjusted gross income amounts for prior year child and dependent care credit eligibility. IPU 24U0014 issued 01-02-2024. (127) IRM 3.12.3.26.17.3(7) Updated instructions for TPNC 248 and 230. (128) IRM 3.12.3.26.17.5 Added TY20 income limits and change TY19 to TY20. IPU 24U0162 issued 01-30-2024. (129) IRM 3.12.3.26.18.6 (2) Updated instructions for religious beliefs to allow Other Dependent Credit if proof is attached. (130) IRM 3.12.3.26.18.7 (4) Added TY17 and prior and to send TPNC 251. (131) IRM 3.12.3.26.20.2 (1b) Changed to 05OSC (Form 8859). IPU 24U0536 issued 04-18-2024. (132) IRM 3.12.3.26.20.3(3) Updated instructions. IPU 24U0290 issued 02-26-2024. (133) IRM 3.12.3.26.20.3 Updated instructions in paragraph 3 and 4. IPU 24U0536 issued 04-18-2024. (134) IRM 3.12.3.26.21.3(3-7) moved to prior year section. (135) IRM 3.12.3.26.21.5(4) Added new paragraph 4. Deleted Exception in paragraph 5. IPU 24U0638 issued 05-13-2024. (136) IRM 3.12.3.26.21.5(4) Added new box B. IPU 24U0575 issued 04-26-2024. (137) IRM 3.12.3.26.21.5(5) Box C, added has an ATIN instead of a valid SSN. IPU 24U0821 issued 07-03-2024. (138) IRM 3.12.3.26.21.8 Added prior year amounts. (139) IRM 3.12.3.26.21.9 Added TPNC’s 694, 833, 836, 842. IPU 24U0592 issued 04-30-2024. (140) IRM 3.12.3.26.22.2(1) and (2) Updated Error Code 291 invalid conditions. IPU 24U0014 issued 01-02-2024. (141) IRM 3.12.3.26.22.3 (7) Updated instructions for TPNC 248 and 230. (142) IRM 3.12.3.26.22.3 Added correction procedures for Form 5695. IPU 24U0014 issued 01-02-2024. (143) IRM 3.12.3.26.22.3(6) Updated instructions. IPU 24U0290 issued 02-26-2024. (144) IRM 3.12.3.26.22.3(6) Added instructions to suspend when Field 0505B differs by less than $2. IPU 24U0283 issued 02-23-2024. (145) IRM 3.12.3.26.22.3(6) Added instructions for FSC 2. IPU 24U0283 issued 02-23-2024. (146) IRM 3.12.3.26.22.3(6) Added new box D, E, and J. Updated instructions in Box K. IPU 24U0441 issued 03-21-2024. (147) IRM 3.12.3.26.22.3(6) Added new Box J. IPU 24U0536 issued 04-18-2024. (148) IRM 3.12.3.26.22.5 Added Form 5695 correction procedures for TY22 and prior. IPU 24U0014 issued 01-02-2024. (149) IRM 3.12.3.26.23.4 (6) Updated instructions for TPNC 248 and 230. (150) IRM 3.12.3.26.24.4(11) Updated instructions for TPNC 248 and 230. (151) IRM 3.12.3.26.26.3 (2) Updated instructions for TPNC 248 and 230. (152) IRM 3.12.3.26.26.5 Updated incorrect Field 05QED to 05CVC. IPU 24U0063 issued 01-09-2024. (153) IRM 3.12.3.26.26.5 Changed title to Clean Vehicle Credits. IPU 24U0162 issued 01-30-2024. (154) IRM 3.12.3.26.27.3(12) Changed scanned paper to all VIN’s are validated. IPU 24U0575 issued 04-26-2024. (155) IRM 3.12.3.26.27.3(15) Added note to Box A, Box B and Box C. IPU 24U0316 issued 03-01-2024. (156) IRM 3.12.3.26.27.3(15) Added new box M with instructions to correspond for date. IPU 24U0821 issued 07-03-2024. (157) IRM 3.12.3.26.27.3(15) Deleted duplicate instructions in Box N. IPU 24U0316 issued 03-01-2024. (158) IRM 3.12.3.26.27.3(15) Box U changed to SPC R is not present. IPU 24U0196 issued 02-02-2024. (159) IRM 3.12.3.26.28.3(3) Changed Field number in first then box. IPU 24U0352 issued 03-06-2024. (160) IRM 3.12.3.26.28.3(4) Updated incorrect Field 05QED to 05CVC. IPU 24U0116 issued 01-23-2024. (161) IRM 3.12.3.26.28.3(4) Added TY22 and prior to various boxes regarding Form 8910. IPU 24U0441 issued 03-21-2024. (162) IRM 3.12.3.26.28.3(4) Changed 221YJ to 231YJ. IPU 24U0536 issued 04-18-2024. (163) IRM 3.12.3.26.28.3(4) Changed 221YJ to 231YJ. IPU 24U0717 issued 06-04-2024. (164) IRM 3.12.3.26.28.3(5) Added new paragraph for TY23 and later instructions for Form 8910. IPU 24U0441 issued 03-21-2024. (165) IRM 3.12.3.26.28.3 (4) Moved to prior subsection. (166) IRM 3.12.3.26.28.3 (8) Updated instructions for TPNC 248 and 230. (167) IRM 3.12.3.26.28.4(1) Added instructions for TY22 and prior for Forms 8910 and 8936. (168) IRM 3.12.3.26.29.4 (6) Updated instructions for TPNC 248 and 230. (169) IRM 3.12.3.27.2.3(13) Added instructions to GTSEC 69. IPU 24U0430 issued 03-18-2024. (170) IRM 3.12.3.27.2.3(13) and (14) Added procedures when Section 69 is present but Form 8936 Schedule A is not attached. IPU 24U0265 issued 02-15-2024. (171) IRM 3.12.3.27.2.3(14) Added note to send return to HQ. IPU 24U0316 issued 03-01-2024. (172) IRM 3.12.3.27.2.3(13) Added a note if Field 05CVC is blank. IPU 24U0283 issued 02-23-2024. (173) IRM 3.12.3.27.2.3(13) Box C Added a note if Field 05CVC is blank enter 1 in Field 94CVV. IPU 24U0511 issued 04-11-2024. (174) IRM 3.12.3.27.3.1 Changed Field 22BCV to 23BCV. IPU 24U0196 issued 02-02-2024. (175) IRM 3.12.3.27.3.3 (2)B Updated instructions for TPNC 248 and 230. (176) IRM 3.12.3.27.3.3 Deleted paragraph 5 regarding Claim of Right (IRC 1341). IPU 24U0162 issued 01-30-2024. (177) IRM 3.12.3.27.3.4(2) Exception, Added or Applied for. IPU 24U0592 issued 04-30-2024. (178) IRM 3.12.3.27.3.4(3) Changed Field 22EZT to Field 2303J for Form 8844. IPU 24U0196 issued 02-02-2024. (179) IRM 3.12.3.27.3.4(3) Updated field designators on Form 3800. IPU 24U0265 issued 02-15-2024. (180) IRM 3.12.3.27.3.4(2) Updated incorrect column b to column d. IPU 24U0063 issued 01-09-2024. (181) IRM 3.12.3.27.3.4(3) Updated Fields 221UJ to 231UJ, 221WJ to 231WJ, 221XJ to 231XJ and 221YJ to 231YJ. IPU 24U0441 issued 03-21-2024. (182) IRM 3.12.3.27.3.7(5) Box A updated Error code reference to EC 603. IPU 24U0441 issued 03-21-2024. (183) IRM 3.12.3.27.3.7(7) Changed Field 22BCV to 23BCV. IPU 24U0196 issued 02-02-2024. (184) IRM 3.12.3.27.5.4(10) Updated instructions for TPNC 248 and 230. (185) IRM 3.12.3.27.6.3 (7) Updated instructions for TPNC 248 and 230. (186) IRM 3.12.3.27.6.6(1) Changed line 20 to 21. IPU 24U0592 issued 04-30-2024. (187) IRM 3.12.3.27.6.8 Added instructions to refer to EC 291 if Form 5695 is attached. IPU 24U0116 issued 01-23-2024. (188) IRM 3.12.3.27.6.8(2) Added new paragraph 2 for TY18, Schedule 3 line 54, follow instructions in EC 299. (189) IRM 3.12.3.27.9.4(4) Exception Changed the additional tax on IRA's to Field 05IRA. (190) IRM 3.12.3.28.5.7(1) Removed first sentence. (191) IRM 3.12.3.28.5.9(3) c Added 5903. IPU 24U0247 issued 02-12-2024. (192) IRM 3.12.3.28.6.5(2)d Added instructions to dummy section 59 and DLSEC section 58. (193) IRM 3.12.3.28.6.7 - Deleted UPC 189 RC 9 instructions. Instructions moved to 3.12.37. (194) IRM 3.12.3.28.10.5 (4) Removed paragraph. Does not apply to this error code. (195) IRM 3.12.3.28.10.8 - Deleted Schedule 2 Line 19 instructions. (196) IRM 3.12.3.28.11.4(2)Updated instructions for TPNC 248 and 230. (197) IRM 3.12.3.28.11.11 - Deleted subsection. Field 05CTR is no longer a valid field. (198) IRM 3.12.3.28.11.15 Added instructions for TY21 Field 05PYC. (199) IRM 3.12.3.28.12.2 (1) Added TY21 amounts. (200) IRM 3.12.3.28.12.3(2) and (4) Updated TY19 to TY20. IPU 24U0283 issued 02-23-2024. (201) IRM 3.12.3.28.12.3 (4d) Added instruction to assign appropriate TPNC if manually computed amount differs from taxpayers. (202) IRM 3.12.3.28.14.3(7) Added the word “assign”. (203) IRM 3.12.3.28.14.8(2 and 7) Updated instruction to remove Field 03PYE. (204) IRM 3.12.3.28.14.8(4C) Exception, Updated instruction to remove Field 03PYE. (205) IRM 3.12.3.28.14.8(4) Updated instructions to send TPNC 288. IPU 24U0162 issued 01-30-2024. (206) IRM 3.12.3.28.14.8(4) Box B added to remove 01RPC B if present. IPU 24U0468 issued 04-02-2024. (207) IRM 3.12.3.28.14.8(5) added note for Exempt Notary. IPU 24U0162 issued 01-30-2024. (208) IRM 3.12.3.28.14.8(5) Added a new f for Exempt Notary. IPU 24U0196 issued 02-02-2024. (209) IRM 3.12.3.28.14.13(7) Updated instruction to remove Field 03PYE. (210) IRM 3.12.3.28.15.3(12) Updated instruction to remove Field 03PYE. (211) IRM 3.12.3.28.15.7(2) and (3) Updated Paragraph 2 to TY22 and updated Paragraph 3 to TY20. IPU 24U0495 issued 04-08-2024. (212) IRM 3.12.3.29 Added note for AUSPC. IPU 24U0316 issued 03-01-2024. (213) IRM 3.12.3.29 - EC 342 Excess SST. (214) IRM 3.12.3.30.1.3(3) Changed to TY20 and prior. Changed note from TY20 to TY21. IPU 24U0162 issued 01-30-2024. (215) IRM 3.12.3.30.1.3(7) Added instructions to send TPNC 706. IPU 24U0575 issued 04-26-2024. (216) IRM 3.12.3.30.1.5(3) Added bullet for Exempt Notary. IPU 24U0162 issued 01-30-2024. (217) IRM 3.12.3.30.1.5(3) Updated instructions for Exempt Notary. IPU 24U0196 issued 02-02-2024. (218) IRM 3.12.3.30.1.5(3) Changed to TY 2014 and later. IPU 24U0441 issued 03-21-2024. (219) IRM 3.12.3.30.1.9(8) Added new paragraph with 2014-7 instructions. IPU 24U0441 issued 03-21-2024. (220) IRM 3.12.3.30.1.10 Added TPNC 584. IPU 24U0592 issued 04-30-2024. (221) IRM 3.12.3.30.5.3(7) Box C added note to manually verify credit. IPU 24U0821 issued 07-03-2024. (222) IRM 3.12.3.30.5.3(8) Added TY19 and prior. IPU 24U0162 issued 01-30-2024. (223) IRM 3.12.3.30.5.4 Added TY 20 correction procedures to EC 350. IPU 24U0097 issued 01-19-2024. (224) IRM 3.12.3.30.5.5(2) Added TPNC 558. IPU 24U0352 issued 03-06-2024. (225) IRM 3.12.3.30.9.3(3) Note Updated instructions in the note for Field 70A20. IPU 24U0196 issued 02-02-2024. (226) IRM 3.12.3.30.10.1(1) Corrected the fields displayed in Error Code 357. IPU 24U0014 issued 01-02-2024. (227) IRM 3.12.3.30.10.3 Added correction procedures for Error Code 357. IPU 24U0014 issued 01-02-2024. (228) IRM 3.12.3.30.10.3 (2) Added instructions to correspond for Form 3800. IPU 24U0116 issued 01-23-2024. (229) IRM 3.12.3.30.10.3(3) Added if Form 3800 is attached. IPU 24U0116 issued 01-23-2024. (230) IRM 3.12.3.30.10.3(3) Removed instructions to send TPNC. IPU 24U0162 issued 01-30-2024. (231) IRM 3.12.3.30.11.2(1) Updated Error Code 358 invalid conditions. IPU 24U0014 issued 01-02-2024. (232) IRM 3.12.3.30.11.3(1) Updated the credits included in Error Code 358. IPU 24U0014 issued 01-02-2024. (233) IRM 3.12.3.30.11.5 Revised correction procedures for Field 05EYR. IPU 24U0014 issued 01-02-2024. (234) IRM 3.12.3.30.11.5 (1) Revised correction procedures to enter 05EYR. IPU 24U0116 issued 01-23-2024. (235) IRM 3.12.3.30.11.5 (2) Deleted paragraph. IPU 24U0116 issued 01-23-2024. (236) IRM 3.12.3.30.11.6 Revised correction procedures for Field 05HCC. IPU 24U0014 issued 01-02-2024. (237) IRM 3.12.3.30.11.6(3) Updated IRM reference. IPU 24U0283 issued 02-23-2024. (238) IRM 3.12.3.30.11.6.2 Revised procedures for Rejects Action Code 450/491. IPU 24U0014 issued 01-02-2024. (239) IRM 3.12.3.30.11.6.3(1) Revised the procedure when the taxpayer is not eligible for Health Coverage Tax Credit. IPU 24U0014 issued 01-02-2024. (240) IRM 3.12.3.30.11.6.3(1) Box D & E removed "are attached" from both boxes. IPU 24U0717 issued 06-04-2024. (241) IRM 3.12.3.30.11.7 Added correction procedures for Elective Payment Election Amount. IPU 24U0014 issued 01-02-2024. (242) IRM 3.12.3.30.11.7 Changed Field from 221XI to 231XI. IPU 24U0162 issued 01-30-2024. (243) IRM 3.12.3.30.11.7(3) Changed Field 221XI to 231XI. IPU 24U0162 issued 01-30-2024. (244) IRM 3.12.3.30.11.8 Added from Schedule H to title. IPU 24U0196 issued 02-02-2024. (245) IRM 3.12.3.30.11.8 Added correction procedures for Field 05SFL. IPU 24U0014 issued 01-02-2024. (246) IRM 3.12.3.30.11.9 Added from Schedule H to title. IPU 24U0196 issued 02-02-2024. (247) IRM 3.12.3.30.11.9 Added correction procedures for Field 05SL2. IPU 24U0014 issued 01-02-2024. (248) IRM 3.12.3.30.11.9 Added TY20 to paragraphs 5 and 6. IPU 24U0536 issued 04-18-2024. (249) IRM 3.12.3.30.11.10 Added correction procedures for Field 05RCC. IPU 24U0014 issued 01-02-2024. (250) IRM 3.12.3.30.11.10(1) Added note to change Field 05OPR. IPU 24U0575 issued 04-26-2024. (251) IRM 3.12.3.30.11.11 Added correction procedures for Field 76TOT. IPU 24U0014 issued 01-02-2024. (252) IRM 3.12.3.30.11.11 (2) Changed line 13f to 13d. IPU 24U0875 issued 07-29-2024. (253) IRM 3.12.3.30.11.12 Added correction procedures for Field 05OTH and Field 05TYP. IPU 24U0014 issued 01-02-2024. (254) IRM 3.12.3.30.11.12(2) Removed note and added list. IPU 24U0247 issued 02-12-2024. (255) IRM 3.12.3.30.11.12(2) Added note regarding IRC 1341. IPU 24U0162 issued 01-30-2024. (256) IRM 3.12.3.30.11.12(2) Updated instructions for paragraph 2a. IPU 24U0352 issued 03-06-2024. (257) IRM 3.12.3.30.11.12(2) Added instruction to move write-in amount identified as Fuel Tax Credit to Field 05FUE. IPU 24U0265 issued 02-15-2024. (258) IRM 3.12.3.30.11.12(4) Box A changed to SSPND 651 and Box H and I added is not. IPU 24U0468 issued 04-02-2024. (259) IRM 3.12.3.30.11.12 Added Field 05OPR to title. IPU 24U0536 issued 04-18-2024. (260) IRM 3.12.3.30.11.12(4) Updated instructions for line 13z. IPU 24U0536 issued 04-18-2024. (261) IRM 3.12.3.30.11.12 Added paragraph 5 to send TPNC 693. IPU 24U0162 issued 01-30-2024. (262) IRM 3.12.3.30.11.13(2) Updated the allowable Taxpayer Notice Codes for Error Code 358. IPU 24U0014 issued 01-02-2024. (263) IRM 3.12.3.30.11.13 Added TPNC 564. IPU 24U0592 issued 04-30-2024. (264) IRM 3.12.3.30.12.3 Removed Code I, Claim of Right (IRC 1341). IPU 24U0265 issued 02-15-2024. (265) IRM 3.12.3.30.15.3 Editorial changes in paragraphs 2 and 3. IPU 24U0162 issued 01-30-2024. (266) IRM 3.12.3.30.15.3(7) Added new paragraph 7 to send TPNC 294. IPU 24U0495 issued 04-08-2024. (267) IRM 3.12.3.30.16.13 Added TPNC 435. IPU 24U0592 issued 04-30-2024. (268) IRM 3.12.3.30.16.9(1) Removed IRC 1341 from paragraph. (269) IRM 3.12.3.30.16.10(3) Removed bullet c. IPU 24U0162 issued 01-30-2024. (270) IRM 3.12.3.30.19.9 Added TPNC 243. IPU 24U0592 issued 04-30-2024. (271) IRM 3.12.3.30.20 Changed the title to $100,000,000. IPU 24U0638 issued 05-13-2024. (272) IRM 3.12.3.30.20.2(1) Updated to say $100,000,000.00. IPU 24U0536 issued 04-18-2024. (273) IRM 3.12.3.30.20.3(2) Revised paragraph 2 instructions. IPU 24U0352 issued 03-06-2024. (274) IRM 3.12.3.30.20.3(2) Updated money amount. IPU 24U0375 issued 03-08-2024. (275) IRM 3.12.3.30.20.3(3) Added paragraph 3. IPU 24U0352 issued 03-06-2024. (276) IRM 3.12.3.30.20.3(3) Updated money amount. IPU 24U0375 issued 03-08-2024. (277) IRM 3.12.3.31 Added subsections for TY21 instructions. (278) IRM 3.12.3.31.1.3(6) and (7) Deleted notes. (279) IRM 3.12.3.31.2 - EC 345 Deleted. (280) IRM 3.12.3.31.2.3(4) Added a new box B for Exempt Notary. IPU 24U0196 issued 02-02-2024. (281) IRM 3.12.3.31.2.3(4) Clarified procedures on returns with notation of Exempt Notary. IPU 24U0265 issued 02-15-2024. (282) IRM 3.12.3.31.5 - EC 350 Deleted. (283) IRM 3.12.3.31.9.7 Changed field names and removed TY23 and later in title. Added a new para 1 for TY24. (284) IRM 3.12.3.31.10.3 Updated instructions. (285) IRM 3.12.3.31.11.13(4)Box H and I, added Tax or payment is notated on line 13z. (286) IRM 3.12.3.31.12.3(4) Added new 05TYP codes. (287) IRM 3.12.3.31.14 - EC 363 Deleted. (288) IRM 3.12.3.31.16.10(3) Added new 05TYP codes. (289) IRM 3.12.3.31.16.12(3) Changed Code Z to Code F for FTHBC. (290) IRM 3.12.3.32.3.3(2)c Added reference for Error codes 204, 206 and 207. (291) IRM 3.12.3.33.2(1) Removed all instructions and left instructions to refer to 3.12.37. IPU 24U0495 issued 04-08-2024. (292) IRM 3.12.3.33.2(8) Removed instructions and added IRM reference. IPU 24U0638 issued 05-13-2024. (293) IRM 3.12.3.33.4(6) Added note to not enter 01CCC U if correspondence was issued in error. IPU 24U0821 issued 07-03-2024. (294) IRM 3.12.3.35 Added No Reply instructions. (295) IRM 3.12.3.35.1 Moved No Reply instructions from various error codes. (296) IRM 3.12.3.35.1.17 Added subsection for EC 201. (297) IRM 3.12.3.35.2 Added No Reply Instructions for Form 1040 and all associated Forms and Schedules. (298) IRM 3.12.3.35.3 Added No Reply Instructions for Schedule 1 and Related Forms and Schedules. (299) IRM 3.12.3.35.4 Added No Reply Instructions for Schedule 2 and all Related Forms and Schedules. (300) IRM 3.12.3.35.5 Added No Reply Schedule 3 and all Related forms and schedules. (301) IRM 3.12.3.35.6 Added No Reply Instructions Forms and Schedules. (302) Exhibit 3.12.3-1 Taxpayer Notice Codes. (303) Exhibit 3.12.3-1 Updated No reply instructions for Excess SST. Moved to 3.12.3.35.5 IPU 24U0097 issued 01-19-2024. (304) Exhibit 3.12.3-1 Updated withholding requirements. IPU 24U0468 issued 04-02-2024. (305) Exhibit 3.12.3-1 Updated Missing signature No Reply instructions. Moved to 3.12.3.35.2. IPU 24U0316 issued 03-01-2024. (306) Exhibit 3.12.3-1 Updated Form 8936 and Form 8936 Schedule A instructions. Moved to 3.12.3.35.5. IPU 24U0495 issued 04-08-2024. (307) Exhibit 3.12.3-1 Added TY23 Schedule H No Reply instructions for line 13z. Moved to 3.12.3.35.5. IPU 24U0441 issued 03-21-2024. (308) Exhibit 3.12.3-1 Adding No Reply procedures for missing Form 5695. Moved to 3.12.3.35.5. IPU 24U0536 issued 04-18-2024 (309) Exhibit 3.12.3-1 Updated IRM reference for Form 8885. Moved to 3.12.3.35.1.20 IPU 24U0592 issued 04-30-2024. (310) Exhibit 3.12.3-1 Added note to not enter 01CCC U if correspondence was issued in error. Moved to 3.12.3.35. IPU 24U0821 issued 07-03-2024. (311) Exhibit 3.12.3-1 No Reply instructions for Form 5695 updated. Moved to IRM 3.12.3.35.5. IPU 24U0875 issued 07-29-2024. (312) Editorial changes throughout. IPU 24U0097 issued 01-19-2024. (313) Editorial Changes throughout, changing W&I and Wage and Investment to TS and Taxpayer Services. IPU 24U0536 issued 04-18-2024. (314) Editorial Changes throughout. IPU 24U0717 issued 06-04-2024. (315) Editorial changes and corrections have been made throughout this IRM to include spelling, punctuation, update of error codes, moved No Reply instructions from error codes to changes to form and field names and annual updates. (316) IRM 3.12.3 "Should" was changed to will, must and/or correctly per style guide i.e., throughout. Effect on Other Documents This IRM supersedes IRM 3.12.3, dated November 3, 2023 (effective January 1, 2024). This IRM incorporates the following IRM Procedural Updates (IPUs): 24U0014 issued 01/02/2024, 24U0063 issued 01/09/2024, 24U0097 issued 01/19/2024, 24U0116 issued 01/23/2024, 24U0162 issued 01/30/2024, 24U0196 issued 02/02/2024, 24U0247 issued 02/12/2024, 24U0265 issued 02/15/2024, 24U0283 issued 02/23/2024, 24U0290 issued 02/26/2024, 24U0316 issued 03/01/2024, 24U0352 issued 03/06/2024, 24U0375 issued 03/08/2024, 24U0430 issued 03/18/2024, 24U0441 issued 03/21/2024, 24U0468 issued 04/02/2024, 24U0495 issued 04/08/2024, 24U0511 issued 04/11/2024, 24U0536 issued 04/18/2024, 24U0575 issued 04/26/2024, 24U0592 issued 04/30/2024, 24U0638 issued 05/13/2024, 24U0717 issued 06/04/2024, 24U0821 issued 07/03/2024, 24U0875 issued 07/29/2024. Audience Individual Master File (IMF) Error Resolution Department Tax Examiners, Taxpayer Services (TS) Submission Processing Centers Effective Date (01-01-2025) James L. Fish Director, Submission Processing Taxpayer Services 3.12.3.1 (10-16-2024) Program Scope and Objectives Purpose: Internal Revenue Manual (IRM) 3.12.3 provides instructions for correcting errors identified by the Error Resolution System (ERS) during processing of Individual Master File (IMF) tax returns. Audience: These procedures apply to the IRS employees who correct errors on tax returns in ERS including: Lead Tax Examining Technicians and Tax Examining Technicians. Policy Owner: The Director, Submission Processing (SP). Program Owner: SP, Return Processing Branch, Code and Edit/ERS Section. Primary Stakeholders: Submission Processing (SP) and Modernized E-file (MeF). Program Goals: Correct all errors that are identified using the Error Resolution System (ERS). 3.12.3.1.1 (11-27-2020) Background The Error Resolution system is an online computer application used by tax examiners to correct errors identified on tax returns during Generalized Mainline Framework (GMF) processing. IRC Sec. 6213(b) provides the authority for resolution of mathematical and clerical errors identified during processing of tax returns. 3.12.3.1.2 (01-01-2020) Authority IRC Sec. 6213(b) provides the authority for resolution of mathematical and clerical errors identified during processing of tax returns. 3.12.3.1.3 (01-01-2018) Responsibilities The SP Director is responsible for monitoring operational performance for the Submission Processing campuses. The Operations Manager is responsible for monitoring operational performance for their operation. The team manager/lead is responsible for performance monitoring and ensuring employees have the tools to perform their duties. The team employees are responsible for following the instructions contained in this IRM and maintaining updated IRM procedures. 3.12.3.1.4 (11-27-2020) Program Management and Review Program Reports: The Monitoring Section under Submission Processing Program Management/Process Assurance monitors the ERS reports. Daily, weekly, and periodic reports are available to management through Control-D Web Access to manage inventory and capture data for program planning and review. Refer to IRM 3.12.37.4.5, Error Resolution, IMF General Instructions, Related Reports, for a listing and description of ERS reports. Program Effectiveness: Employees use the following reviews to measure the program goals: Embedded Quality Submission Processing (EQSP) (individual quality review) Computer Assisted Review of ERS (CARE) is an on-line review of Taxpayer Notice Codes (TPNC) assigned by the ERS tax examiner during processing Balanced Measures Managerial reviews Annual Review: This IRM is updated and reviewed annually to ensure accuracy and promote consistent tax administration. Affected offices clear and provide an assessment following IRM 1.11.9, Internal Management Documents, Clearing and Approving Internal Management Documents (IMD), prior to publishing. 3.12.3.1.5 (11-27-2020) Program Controls All tax examiners must submit a request through the Business Entitlement Access Request System (BEARS). This request must be approved by management before the employee gains access to the Error Resolution System. Tax examiners work returns in ERS on a First In First Out (FIFO) basis when received from input systems through the General Mainline Framework (GMF). Control clerks control the error documents using inventory control procedures in IRM 3.12.37, Error Resolution, IMF General Instructions. 3.12.3.1.6 (01-01-2018) Terms/Definitions/Acronyms The list of terms and/or abbreviations used throughout this IRM are in IRM Exhibit 3.12.2-15. 3.12.3.1.7 (01-01-2020) Related Resources The table below lists websites, job aids, and tools needed to complete the work in this IRM. Resource Title IRM 3.11.3 - Contains coding and editing procedures for IMF tax returns Returns and Documents Analysis, Individual Income Tax Returns IRM 3.12.2 - Contains instructions for: General Information Special Procedures Sections 01 - 94 with correction procedures for field errors (Priority III errors) Exhibit 3.12.2-1 Action Codes Exhibit 3.12.2-2 Computer Condition Codes Exhibit 3.12.2-3 Return Processing Codes Exhibit 3.12.2-4 Special Processing Codes Exhibit 3.12.2-5 Forms Processing Codes Exhibit 3.12.2-6 Audit Codes Exhibit 3.12.2-7 Unallowable Codes Exhibit 3.12.2-8 Credit-Reduction States and Territories Exhibit 3.12.2-9 Letter 12C Fill-in Paragraphs Exhibit 3.12.2-10 Reasonable Cause for Late Filing or Late Payment (in limited situations) and Failure to Make Estimated Tax Payments Properly Exhibit 3.12.2-11 Three-Digit ZIP Codes Exhibit 3.12.2-12 Attachment Guide Exhibit 3.12.2-13 Examples of Self-Employment Income Exhibit 3.12.2-14 Frivolous Filer Definitions Exhibit 3.12.2-15 Glossary/Acronyms Individual Master File Error Resolution, General Instructions IRM 3.12.37 - Contains general instructions for suspense records, document control, inventories and management reports. IMF General Instructions Job Aid Book 2515-014 Error Resolution System (ERS) for Individual Master File Documents for Prior Year Returns Job Aid Book 2515-015 Error Resolution System (ERS) for Individual Master File Documents for Current Year Returns Job Aid Book 2515-019 Error Resolution System (ERS) for Individual Master File Documents for ERS Managers Document 7071 Name Control Job Aid for Individual Master File (IMF) Taxpayers 3.12.3.2 (10-16-2024) Introduction This IRM section provides instructions for Individual Master File (IMF) Error Resolution System (ERS) processing. The instructions in this manual are for correcting the following: Errors made by taxpayers and tax preparers Errors made by other IRS employees in the pipeline during return processing ERS will place error records into the Error Inventory or the Workable Suspense Inventory for correction. When the error record displays on the computer screen, the tax examiner will take one of the following actions: Correct the displayed field errors or displayed invalid conditions. Suspend the document for additional information or removal from pipeline processing. Assign a Taxpayer Notice Code (TPNC) to inform the taxpayer of a math error. The instructions in this manual are for processing Form 1040, U.S. Individual Income Tax Return; Form 1040(SP), U.S. Individual Income Tax Return in Spanish; Form 1040-SR, U.S. Income Tax Return for Seniors; and Form 1040-SR(SP), U.S. Income Tax Return for Seniors in Spanish. All IRM instructions for Form 1040 apply equally to Form 1040-SR, Form 1040(SP) and Form 1040-SR(SP). Form 1040-SR fields and line numbers are identical to Form 1040 with a larger font size and expanded form length. Form 1040(SP) and Form 1040-SR(SP) are Spanish-language versions of Form 1040 and Form 1040-SR with the same fields and line numbers as Form 1040. Although Form 1040A and Form 1040EZ may be filed for TY17 and prior, these forms must be converted to Form 1040 to be processed. Some information specific to Form 1040A and Form 1040EZ are included for processing these prior year returns. ERS section and error code screen displays have been realigned to follow the layout of TY24 Form 1040. Fields in Sections 01 - 05 are aligned as follows: Section 01 - Entity portion of TY24 Form 1040 Section 02 - Form 3471 Edit Sheet Section 03 - TY24 Form 1040, page 1, line 1 through entire page 2 including paid preparer information. Section 04 - TY24 Form 1040, Schedule 1 Section 05 - TY24 Form 1040, Schedule 2 and 3 Section 94 includes all the verified fields that are applicable to fields in Sections 01 through 05. Throughout this manual, forms will be referred to by numbers and schedules will be referred to by letters and numbers. The following introductory information is contained in this subsection of the manual: General Guidelines Organization of Text 3.12.3.2.1 (01-01-2018) General Guidelines Instructions in this manual are for a typical return. Apply the instructions as far as possible when a unique situation exists. Refer any unusual situations and complex cases to the lead tax examiner. Lines in this manual marked with # are for official use only and must not be disclosed. This manual is the main source of information for correcting the error record on the computer screen and the related return. Refer to Related Resources IRM 3.12.3.1.4. Note: Use the instructions in other IRMs only when specifically instructed in this IRM to do so. When a conflict between any reference, job aid, or training material and this manual occurs, the manual instructions take precedence. Deviations from procedures in this IRM may be granted only in accordance with the policy set forth in IRM 1.11.2.2.4. 3.12.3.2.2 (10-16-2024) Organization of Text This manual is organized so that correction procedures can be located quickly. All related procedures are contained in a single location, whenever possible. The text is organized as follows: Consistency Error and Math Error Codes, 001 - 750 3.12.3.35 - No Reply to Correspondence Exhibit 3.12.3-1 - Taxpayer Notice Codes 3.12.3.3 (01-01-2017) Error Codes 001-009 Instructions for Error Codes 001 to 009 follow. 3.12.3.3.1 (01-01-2017) Error Code 001 (CE) End-of-Year Reformat Error Code 001 instructions follow. 3.12.3.3.1.1 (01-02-2024) Fields Displayed, Form 1040 (EC 001) This table shows the fields displayed. 1040 Field Name CL Clear Code 01FSC Filing Status Code 01TXP Tax Period 3.12.3.3.1.2 (01-01-2020) Invalid Conditions (EC 001) Error Code 001 generates for all returns that are in error status at the end of the 2021 processing year. 3.12.3.3.1.3 (01-01-2017) Correction Procedures (EC 001) Correct coding and transcription errors in displayed fields. Move the cursor to the bottom of the screen and transmit. Caution: Do not transmit when the cursor is before or within Field 01TXP; this will change the tax period to the current programmed year. You must transmit from the bottom of the screen. 3.12.3.3.2 (01-01-2017) Error Code 002 (CE) Statute of Limitations (PY) Error Code 002 instructions follow. 3.12.3.3.2.1 (01-01-2023) Fields Displayed, Form 1040 (EC 002) This table shows the fields displayed. 1040 Field Name CL Clear Code 01FSC Filing Status Code 01TXP Tax Period 01SPC Special Processing Code 01CCC Computer Condition Code 01FPC Form Processing Code 01RPC Return Processing Code 3.12.3.3.2.2 (01-03-2023) Invalid Conditions (EC 002) Error Code 002 generates when both of the following exist: The current processing date is more than 38 months after the ending month of a prior-year tax period of the return (Field 01TXP). Return Processing Code "K" is not present in Field 01RPC. 3.12.3.3.2.3 (10-16-2024) Correction Procedures (EC 002) Correct coding and transcription errors and misplaced entries in displayed fields. Take the following actions when the tax period of the return is correct. If... And... Then... A] The return is coded with SPC B by RIVO, ITVA, AM, or CSCO ASFR, Enter C in the Clear Field. Note: Do not send the return to Statute Control for clearance. B] No money amounts are present on the return, Enter C in the Clear Field. Note: Do not send the return to Statute Control for clearance. C] There is an indication on the return of: "OIC/COIC" (Centralized Offer in Compromise), "ICS" (Integrated Collection System), "NFR" (Non-filer Reject), "SFR/6020(b)" "Secured by Exam/Collections" , "Secured by TE/GE" , "Secured by TE/GE EP Exam" , "Dummy Return" noted, Form 14039 or Form 14039(SP) is attached, "ID theft" noted, TC59X is present on the return. Enter C in the Clear Field. Note: Do not send the return to Statute Control for clearance. D] The return is an original, Has a Statute Control stamp which indicates the return has been cleared by Statute Control, Enter K in Field 01RPC. E] The return is an original, Has not been cleared by Statute Control, Research CC IMFOLT using the primary taxpayer’s TIN and tax period (FSC 2, also research using the secondary taxpayer’s TIN). If a TC 150 is not present on CC IMFOLT (FSC 2, TC 150 is not present for either taxpayer), enter C in the Clear Field. If a TC 150 is present on IMFOLT, SSPND 310. (FSC 2, if a TC 150 is present on IMFOLT for either taxpayer or both taxpayers, SSPND 310.) Note: If the TIN is not a valid TIN, research for a valid TIN using CC NAMES and/or NAMEI. If correct TIN is found overlay Field 01PS and/or 01SS with correct TIN then follow procedures in table above. If a valid TIN is not found, enter C in the Clear Field. If the tax period of the return is prior to 196212, SSPND 620. Use the following table to correct the tax period when it is valid on the return and invalid on the screen display: If the correct tax period is... Then... A] The current programmed calendar year, Delete any entry in Field 01TXP. B] Other than the current programmed calendar year, Overlay with the correct information in Field 01TXP 3.12.3.3.3 (01-01-2017) Error Code 003 (CE) Check Digits/P-SSN Error Code 003 instructions follow. 3.12.3.3.3.1 (11-27-2020) Fields Displayed, Form 1040 (EC 003) This table shows the fields displayed. 1040 Field Name 01PNC Check Digits/Name Control 01PS Primary SSN 01SS Secondary SSN 01NL1 First Name Line 3.12.3.3.3.2 (01-01-2017) Invalid Conditions (EC 003) Error Code 003 generates when Check Digits are present, but are not valid for the Primary SSN. Note: Check Digits display in the third and fourth positions of the Name Control (preceded by two spaces). These two blank spaces must not be deleted. 3.12.3.3.3.3 (04-25-2022) Correction Procedures (EC 003) Correct coding and transcription errors and misplaced entries in displayed fields. Note: NEVER ENTER OR CORRECT CHECK DIGITS. If the Primary and Secondary SSNs are reversed take the following actions: Overlay Fields 01PS and 01SS with correct SSNs. Correct Field 01PNC (name control), if necessary. Go to the bottom of the screen and transmit. Search the return and attachments for a valid P-SSN. If you find it, enter the valid P-SSN in Field 01PS. Research using CC INOLE, NAMEI, and/or NAMES for a valid P-SSN (if the correct P-SSN can’t be located on the return and attachments), and take the following action: If research... Then... A] Results in a change to the P-SSN, Overlay Field 01PS with the correct P-SSN. Overlay Field 01PNC with the Name Control. B] Shows the P-SSN is correctly transcribed and the account on the valid side matches the name on the return, Overlay Field 01PNC with the correct Name Control. C] Does not allow you to determine the correct P-SSN, SSPND 211. 3.12.3.3.4 (01-01-2017) Error Code 004 (CE) Primary Name Control Mismatch Error Code 004 instructions follow. 3.12.3.3.4.1 (11-27-2020) Fields Displayed, Form 1040 (EC 004) This table shows the fields displayed. 1040 Field Name CL Clear Code 01PNC Primary Name Control >>>> Primary National Account Profile (NAP) Entity Index File (EIF) Name Control 01PS Primary SSN 01NA1> Primary NAP Access Indicator 01NR1> Primary TIN NAP EIF Response Indicator 01NL1 Name Line 1 01NL2 Name Line 2 01ADD Street Address 01C/S City/State 01ZIP ZIP Code 01TXP Tax Period 01FSC Filing Status Code 01CCC Computer Condition Code 01RPC Return Processing Code 01EXC Exemption Code 94EXV Exemption Code Verified 03BDR Balance Due/Refund >>>>> Balance Due/Refund Computer 03BDR> Balance Due/Overpayment Taxpayer Computer 3.12.3.3.4.2 (01-01-2017) Invalid Conditions (EC 004) Error Code 004 generates when the Primary Name Control mismatches the name control on any of the following: The invalid segment. The valid segment, and Name Line 1 is not present. No account is present on the invalid segment and there is either no SSA Name Control or a mismatched SSA Name Control, and CCC X is not present. 3.12.3.3.4.3 (10-16-2024) Correction Procedures (EC 004) Go to the bottom of the screen and transmit to validate. Correct coding and transcription errors and misplaced entries in displayed fields. If the name line or name control was edited or transcribed incorrectly, enter the correct information in Field 01PNC and/or Field 01NL1. For TY95 or prior, enter C in the Clear Field. Search the return and/or attachments for a different SSN. If a different SSN is found for the primary taxpayer, enter the SSN in Field 01PS. If the return redisplays with another error code, GTSEC 02 and enter R in Field 02RI. If Form W-7 is attached, see Exhibit 3.12.2-12, Attachment Guide. Refer to (8) through (11) when a different SSN is not found. Caution: If a taxpayer provides both an ITIN and an invalid SSN for the primary taxpayer, ensure the ITIN is present in Field 01PS. Research the secondary SSN, if present, using CC INOLE for a cross-reference to the primary SSN. If a match is found, enter it in Field 01PS. Note: Verify the cross-reference SSN to ensure it is the same taxpayer. If EC 004 redisplays, an unpostable condition may still exist. Re-verify entries and refer to the remainder of the correction procedures. If the Primary NAP Access Indicator is 0 (zero) or 1, and the Name Control is not present, do the following: Enter the Name Control in Field 01PNC. Go to the bottom of the screen and transmit. If the Primary NAP Access Indicator is 2, research using CC INOLE, NAMEI, NAMES, and/or ENMOD for a valid primary SSN and take the following action: If... Then... A] A different SSN is found, Enter correct SSN in Field 01PS. If the return redisplays with another error code, GTSEC 02 and enter R in Field 02RI. B] The filer has an ITIN and INOLES shows the ITIN Status Code is I, and you can determine the filer is the same as the taxpayer on the valid segment, Enter the name control from the underprint in Field 01PNC. C] The filer is the same as the taxpayer on the valid segment (same first name or initial, middle name or initial), Adjust the entry in Fields 01NL1 and 01PNC to match the underprinted name control, if the taxpayer is claiming any of the following credits: • Child Tax Credit • Credit for Other Dependents • Education Credit • Earned Income Credit • Additional Child Tax Credit • American Opportunity Credit Enter X in Field 01CCC, if the taxpayer is not claiming one of the credits listed above. D] The filer is not the same as the taxpayer on the valid segment, Enter O in Field 01RPC (for TY96 and later). Enter X in Field 01CCC. Enter Y in Field 01CCC (for TY18 and later). E] The Name Control matches any SSA Name Control, Enter C in the Clear Field. If the Primary NAP Access Indicator is 3, enter Name Line 1 in Field 01NL1 and name control in Field 01PNC, if not present. After entering the name line and name control or if entries are already present, enter C in the Clear Field. If the Primary NAP Access Indicator is 8, research using CC INOLE, NAMEI, NAMES, and/or ENMOD for a valid primary SSN and take the following action: If... Then... A] A different SSN is found, Enter correct SSN in Field 01PS. If the return redisplays with another error code, GTSEC 02 and enter R in Field 02RI. B] The taxpayer has multiple last names on the return, and the underprint for Field 01PNC matches one of them, Adjust the entry in Fields 01NL1 and 01PNC to match the underprinted name control. C] The Name Control matches the valid or invalid segment, or any SSA Name Control, Enter C in the Clear Field. D] The filer is the same taxpayer on both the valid and invalid segments, Make the name control IRS valid using the instructions following this table in (12). E] The filer is the taxpayer on the invalid segment but not the one on the valid segment, Input TC013 to the invalid segment. (Refer to Job Aid 2515-015 for TC013 instructions using CC ENMOD and ENREQ.) Enter O in Field 01RPC (for TY96 and later) and Y in Field 01CCC (for TY18 and later). Enter C in the Clear Field when EC 004 redisplays. F] The filer is not the taxpayer on either the valid or invalid segment, Enter O in Field 01RPC (for TY96 and later) and Y in Field 01CCC (for TY18 and later). Caution: If there’s an indication that the taxpayer has a religious or conscience-based objection to obtaining a TIN such as: Amish or Mennonite, don’t enter RPC O. Do enter B in Field 01RPC. SSPND 320 to have Entity Control assign a temporary TIN (IRSN). Use the following instructions to make a name control IRS valid. Input CC ENMOD on the invalid Primary SSN (remember to enter the * following the SSN). Enter CC ENREQR to generate the CC IRCHG screen. Ensure that the Doc Code is 63. Enter 1 as the Justification Indicator. Enter "TO VALIDATE NAME CONTROL OF THE PRIMARY TAXPAYER-ERS" in the Remarks field. Re-access the error record. Enter Q in Field 01RPC. For AUSPC Only- If the return has an ITIN in one of the following ranges: 9XX-50-XXXX through 9XX-65-XXXX 9XX-70-XXXX through 9XX-88-XXXX 9XX-90-XXXX through 9XX-92-XXXX 9XX-94-XXXX through 9XX-99-XXXX written in red ink and "W-7" is stamped in the bottom left hand corner of the return, use the following table to resolve the error: If... And... Then... A] Field 01PS is underprinting with a different name control, or XXXX, Go to the bottom of the screen and transmit. Research using CC INOLET, if EC 004 redisplays. B] After researching CC INOLET the taxpayer’s name control on the return does not match a name control on INOLET, Research the Real Time System (RTS) to see if the ITIN has been established under the name on the return. C] An account has been established for the ITIN, The Primary NAP Indicator is 2, Enter the name control from the underprint in Field 01PNC if the taxpayer is claiming any of the following credits: • Child Tax Credit • Credit for Other Dependents • Education Credit • Earned Income Credit • Additional Child Tax Credit • American Opportunity Credit Enter X in Field 01CCC, if the taxpayer is not claiming one of the credits listed above. D] An account has been established for the ITIN, The Primary NAP Indicator is 8, Input TC013 on the invalid segment. Print the TC013 screen for ITIN. Input CC ENMOD on the invalid Primary ITIN (remember to enter the * following the ITIN) to make the name control IRS valid. Enter CC ENREQR to generate the CC IRCHG screen. Print the TC013 screen for ITIN. Enter "1" as the Justification Indicator. Enter in the Remarks field "TO VALIDATE NAME CONTROL OF THE PRIMARY TAXPAYER - ERS" Re-access the error record. GTSEC 01 and enter Q in Field 01RPC. E] The ITIN Operation wrote the incorrect ITIN for the Primary Taxpayer, Research the ITIN using INOLET. F] If research on the ITIN reveals that the ITIN is correct, Research NAMES, NAMEI and RTS. G] A valid Primary ITIN is found, Enter correct ITIN in Field 01PS. If the return redisplays with another error code, GTSEC 02 and enter R in Field 02RI. H] A valid Primary ITIN is not found, SSPND 211 or 215 (International). I] No W-7 is indicated for the Primary taxpayer, Research using CC NAMEI and NAMES. J] SSN for Primary not found, SSPND 211 or 215 (International) to correspond with the taxpayer for a Primary SSN. 3.12.3.3.5 (01-01-2017) Error Code 005 (CE) Primary Name Control/TIN Match on Invalid Side Error Code 005 instructions follow. 3.12.3.3.5.1 (11-27-2020) Fields Displayed, Form 1040 (EC 005) This table shows the fields displayed. 1040 Field Name CL Clear Code 01PNC Primary Name Control >>>>> Primary NAP EIF Name Control 01PS Primary SSN 01NA1> Primary NAP Access Indicator 01NR1> Primary TIN NAP EIF Response Indicator 01SNC Secondary Name Control >>>>> Secondary NAP EIF Name Control 01SS Secondary SSN 01NA2> Secondary NAP Access Indicator 01NR2> Secondary TIN NAP EIF Response Indicator 01NL1 Name Line 1 01NL2 Name Line 2 01ADD Street Address 01C/S City/State 01ZIP ZIP Code Section 29 Not Present Section 30 Not Present 01TXP Tax Period 01FSC Filing Status Code 01CCC Computer Condition Code 01RPC Return Processing Code 01EXC Exemption Code 94EXV Exemption Code Verified 03BDR Balance Due/Refund >>>>> Balance Due/Refund Computer 03BDR> Balance Due/Overpayment Taxpayer Computer 3.12.3.3.5.2 (01-01-2017) Invalid Conditions (EC 005) Error Code 005 generates when all of the following exist: NAP Access Indicator is I (Primary Name Control/TIN match on the invalid side). RPC O is not present. RPC Q is not present. 3.12.3.3.5.3 (10-16-2024) Correction Procedures (EC 005) Go to the bottom of the screen and transmit to validate. Correct coding and transcription errors and misplaced entries in displayed fields. For TY95 or prior, enter C in the Clear Field. Search the return and attachments for a different Primary SSN. If a different SSN is found for the primary taxpayer, enter the SSN in Field 01PS. If Form W-7 is attached, see Exhibit 3.12.2-12, Attachment Guide. Refer to (8-10) when a different SSN is not found. Caution: If the taxpayer provides both an ITIN and an invalid SSN for the primary taxpayer, ensure that the ITIN is present in Field 01PS. If the Primary SSN and/or Name Control are illegible or were entered incorrectly, take the following actions: Overlay Field 01PS, 01NL1 and/or 01PNC with the correct information. Go to the bottom of the screen and transmit to validate. Research CC INOLE for a new SSA name control. If research indicates a New SSA Name Control that matches the taxpayer’s Name Control from the return, transmit from the bottom of the screen. If EC 005 redisplays, enter C in the Clear Field. If the only information on the valid side of the Master File is an SSA Name Control and the information from the return or IDRS research indicates that the taxpayer has previously used a name matching the SSA Name Control on the valid account (when this is the only information available on the valid account), make the taxpayer IRS valid using Command Code IRCHG (see instructions for input in the following (10)) Determine that the taxpayer is the same when all the following items are consistent on both the valid and invalid accounts: First name or initial Middle name or initial Note: See the following table for examples of matching criteria. Treat as a match if the taxpayer has a Form W-2, Wage and Tax Statement, or an attachment that shows name/SSN information that matches the available name/SSN information on the valid side of the account. If the valid side shows: And the invalid side shows: Then consider combination a: J. Martin Green J. Martin Gold MATCH J. Martin Green John Martin Gold No Match J. Martin Green Martin Gold No Match Roberta A. Black Roberta A. Gray MATCH Roberta A. Black Bobbi A. Gray No Match Roberta A. Black R. A. Gray No Match Roberta A. Black Roberta Gray No Match Roberta A. Black Roberta S. Gray No Match Mary A. White Mary A. Brown MATCH Mary White Mary C. Brown No Match Mary A. White Mary C. Brown No Match Mary A. White Mary Aspen Brown No Match Mary A. White Mary Brown No Match Mary A. White Maryann, Mary Ann, MaryAnn Brown No Match Make the taxpayer "IRS valid" using CC IRCHG when you can determine that the taxpayer on the invalid side is the same as the taxpayer on the valid side. Use the following instructions to input the account change: Input ENMOD on the invalid Primary SSN (remember to enter the * (asterisk) following the SSN). Enter ENREQR to generate the IRCHG screen. Ensure that the Doc Code is 63. Enter 1 as the Justification Indicator. Enter "TO VALIDATE NAME CONTROL OF THE PRIMARY TAXPAYER-ERS" in the remarks Field. Re-access the error record. Enter Q in Field 01RPC. Research CC NAMEI or NAMES to search for a different SSN when you can determine that the taxpayer on the invalid side is not the same as the taxpayer on the valid side. Take one of the following actions: Enter the SSN in Field 01PS, if found. Enter O in Field 01RPC (for TY96 and later) and enter Y in Field 01CCC (for TY18 and later) if no new SSN is found or when there are inconsistencies (i.e., does not meet matching criteria between the entity information on the valid and invalid sides of the account). Exception: If there is an indication that the taxpayer has a religious or conscience-based objection to obtaining a TIN such as: Amish or Mennonite and the taxpayer has an IRSN (temporary TIN), do not enter RPC O. Enter B in Field 01RPC instead. If EC 005 redisplays, enter C in the Clear Field. If Field 01PS is an IRSN, enter O in Field 01RPC (for TY96 and later) and Y in Field 01CCC (for TY18 and later). If the return has a valid ITIN in one of the following ranges, enter Q in Field 01RPC. 9XX-50-XXXX through 9XX-65-XXXX 9XX-70-XXXX through 9XX-88-XXXX 9XX-90-XXXX through 9XX-92-XXXX 9XX-94-XXXX through 9XX-99-XXXX 3.12.3.3.6 (01-01-2017) Error Code 006 (CE) First-Time Filers Error Code 006 instructions follow. 3.12.3.3.6.1 (11-27-2020) Fields Displayed, - Form 1040 (EC 006) This table shows the fields displayed. 1040 Field Name CL Clear Code 01PNC Primary Name Control >>>> Primary NAP EIF Name Control 01PS Primary SSN 01NA1> Primary NAP Access Indicator 01NR1> Primary TIN NAP EIF Response Indicator 01SNC Secondary Name Control >>>> Secondary NAP EIF Name Control 01SS Secondary SSN 01NA2> Secondary NAP Access Indicator 01NR2> Secondary TIN NAP EIF Response Indicator 01NL1 Name Line 1 01NL2 Name Line 2 01ADD Street Address 01C/S City/State 01ZIP ZIP Code Section 29 Not Present Section 30 Not Present 01TXP Tax Period 01FSC Filing Status Code 01CCC Computer Condition Code 01EXC Exemption Code 94EXV Exemption Code Verified 3.12.3.3.6.2 (01-01-2017) Invalid Conditions (EC 006) Error Code 006 generates when all of the following exist. The NAP EIF Response Indicator is D or N. The entity is not long. The EIF didn’t bypass ERS. 3.12.3.3.6.3 (01-01-2017) Correction Procedures (EC 006) Correct coding and transcription errors and misplaced entries in displayed fields. Enter C in the Clear Field if the return is a "DUMMY" Form 1040 with Form 5329 attached. Verify from the return and/or attachments that the taxpayer entered the primary SSN correctly. If a valid primary SSN cannot be found, research CC INOLE, NAMEI, and/or NAMES for a valid P-SSN and take the following action: If Primary SSN was... Then... A] Entered incorrectly, Enter the correct SSN in Field 01PS. B] Entered using Secondary SSN, Enter the Primary SSN in Field 01PS. Note: If the transcribed SSN is not on NAP, but it is on the DM-1, the Name Control underprint will be blank. If the long entity is not transcribed, enter it from the return. If the address on the return is missing or incomplete, search the return and attachments for the address. Enter the long entity if you find the complete address. If you cannot find the address in the return or attachments, research with CC INOLE and take the following action: If the address is... Then... A] Found in INOLE, Enter the long entity. B] Not found in INOLE, Enter IRS in Field 01ADD. Enter your center city and state in Field 01C/S and the ZIP Code unique to that center in Field 01ZIP. Note: The unique ZIP Codes are in IRM 3.12.3.4.5.3(3). If the address is present on the screen, compare the address to the one on the return, make any necessary corrections, drop to the bottom of the screen and transmit. 3.12.3.3.7 (01-01-2020) Error Code 007 (CE) Address Information Different Error Code 007 instructions follow. 3.12.3.3.7.1 (11-27-2020) Fields Displayed, Form 1040 (EC 007) This table shows the fields displayed. 1040 Field Name CL Clear Code 01PNC Primary Name Control >>>>> Primary NAP EIF Name CTRL 01PS Primary SSN 01NA1> Primary NAP Access Indicator 01NR1> Primary TIN NAP EIF Response Indicator 01SNC Secondary Name Control >>>>> Secondary NAP EIF Name Control 01SS Secondary SSN 01NA2> Secondary NAP Access Indicator 01NR2> Secondary NAP EIF Response Indicator 01NL1 Name Line 1 01NL2 Name Line 2 01ADD Street Address 01C/S City/State 01ZIP ZIP Code Section 29 Not Present Section 30 Not Present 01TXP Tax Period 01FSC Filing Status Code 01CCC Computer Condition Code 01EXC Exemption Code 94EXV Exemption Code Verified 3.12.3.3.7.2 (01-01-2017) Invalid Conditions (EC 007) Error Code 007 generates when all the following exist: Account is present at Master File. Address information does not match the EIF or NAP files. Entity was not Long or Intermediate. 3.12.3.3.7.3 (01-01-2020) Correction Procedures (EC 007) Correct coding and transcription errors and misplaced entries in displayed fields. Search the return and/or attachments for the correct address and take the following action: If the address is... Then... A] Found on the return or attachments, Enter Long Entity (or follow local procedures). B] Not found, Enter Partial Entity. Transmit. Enter C in the Clear Field (if EC 007 redisplays). 3.12.3.3.8 (01-01-2017) Error Code 008 (CE) Marital Filing Status Change Error Code 008 instructions follow. 3.12.3.3.8.1 (01-01-2023) Fields Displayed, Form 1040 (EC 008) This table shows the fields displayed. 1040 Field Name CL Clear Code 01FSC Filing Status Code 01TXP Tax Period 01CCC Computer Condition Code 01NPF> Primary NAP Previous Filing Status Code 01PNC Primary Name Control >>>>> Primary NAP EIF Name Control 01PS Primary SSN 01NA1> Primary NAP Access Indicator 01NR1> Primary TIN NAP EIF Response Indicator 01SNC Secondary Name Control >>>>> Secondary NAP EIF Name Control 01SS Secondary SSN 01NA2> Secondary NAP Access Indicator 01NR2> Secondary TIN NAP EIF Response Indicator 01NL1 Name Line 1 01NL2 Name Line 2 01ADD Street Address 01C/S City/State 01ZIP ZIP Code 01EXC Exemption Code Field 94EXV Exemption Code Verified 3.12.3.3.8.2 (01-01-2017) Invalid Conditions (EC 008) Error Code 008 generates when the entity is not long and the previous filing status (FS) on EIF/NAP is either: 1, 3, 4, 5, or 7 and the filing status is input as 2. 2 and the filing status is input as 1, 3, 4, 5, or 7. 3.12.3.3.8.3 (04-25-2022) Correction Procedures (EC 008) Correct all coding and transcription errors and misplaced entries in displayed fields. Enter C in the Clear Field if the return is a prior-year return. Verify that the filing status code is correct as transcribed, and see the following table: If the Filing Status... Then... A] Is correctly transcribed and consistent with information on the return, Correct Field 01NL1. Correct Field 01SS, if applicable. B] Is correctly transcribed but inconsistent with other information on the return, Correct Field 01NL1 (see IRM 3.12.2.4.3.5(5), Section 01 for DECD instructions). Correct Field 01SS, if applicable. Correct Field 01FSC and/or position 2 of Field 01EXC, if applicable. Take the following actions when the SSN is incorrect: Overlay Field 01PS with correct SSN. Enter the Name Control in Field 01PNC (if check digits are present). Enter the Name Control in Field 01PNC when Check Digits are entered incorrectly or are illegible. Never enter or correct Check Digits. Research INOLE and/or ENMOD when the correct filing status cannot be determined from the return or attachments. If you are unable to determine the correct filing status through research, SSPND 211 and complete Form 6001, Letter 12C Correspondence Action Sheet, with paragraph F for Form 5129. 3.12.3.3.9 (01-01-2017) Error Code 009 (CE) Entity Data and Check Digits/Name Control Error Code 009 instructions follow. 3.12.3.3.9.1 (11-27-2020) Fields Displayed, Form 1040 (EC 009) This table shows the fields displayed. 1040 Field Name 01PNC Primary Name Control 01NL1 Name Line 1 01NL2 Name Line 2 01ADD Street Address 01C/S City/State 01ZIP ZIP Code 3.12.3.3.9.2 (01-01-2017) Invalid Conditions (EC 009) Error Code 009 generates when both of the following exist: Entity is short or intermediate. Check Digits/Name Control (Field 01PNC) is blank. 3.12.3.3.9.3 (01-01-2017) Correction Procedures (EC 009) Enter the Name Control in Field 01PNC. Refer to IRM 3.12.2.4.3.1.2, Name Control. 3.12.3.4 (01-01-2017) Error Codes 010-019 Instructions for Error Codes 010 to 019 follow. 3.12.3.4.1 (01-01-2017) Error Code 010 (CE) Spouse/Dependent SSN Missing Instructions for Error Code 010 follow. 3.12.3.4.1.1 (11-27-2020) Fields Displayed, Form 1040 (EC 010) This table shows the fields displayed. 1040 Field Name CL Clear Code 01FSC Filing Status Code 01TXP Tax Period 01EXC Exemption Code 94EXV Exemption Code Verified 01RPC Return Processing Code 01SPC Special Processing Code 01SNC Secondary Name Control >>>> Secondary NAP EIF Name Control 01SS Secondary SSN 01NA2> Secondary NAP Access Indicator 01NR2> Secondary TIN NAP EIF Response Indicator 01DS1 Dependent 1 SSN 01DN1 Dependent 1 Name Control >>>> Dependent 1 NAP Name Control 01NP1> Dependent 1 NAP Access Indicator 01DR1> DEP 1 TIN NAP EIF Response Indicator 01DS2 Dependent 2 SSN 01DN2 Dependent 2 Name Control >>>> Dependent 2 NAP Name Control 01NP2> Dependent 2 NAP Access Indicator 01DR2> DEP 2 TIN NAP EIF Response Indicator 01DS3 Dependent 3 SSN 01DN3 Dependent 3 Name Control >>>> Dependent 3 NAP Name Control 01NP3> Dependent 3 NAP Access Indicator 01DR3> DEP 3 TIN NAP EIF Response Indicator 01DS4 Dependent 4 SSN 01DN4 Dependent 4 Name Control >>>> Dependent 4 NAP Name Control 01NP4> Dependent 4 NAP Access Indicator 01DR4> DEP 4 TIN NAP EIF Response Indicator 02DTR Dependent TIN Requirement 21DS1 Dependent 1 Child Care SSN 21CN1 Dependent 1 Child Care Name Control >>>> Dependent 1 Child Care NAP Name Control 21NA1> Dependent 1 Child Care NAP Access Indicator 21DS2 Dependent 2 Child Care SSN 21CN2 Dependent 2 Child Care Name Control >>>> Dependent 2 Child Care NAP Name Control 21NA2> Dependent 2 Child Care NAP Access Indicator 43SS1 EIC Child 1 SSN 43NC1 EIC Child 1 Name Control >>>> EIC Child 1 NAP Name Control 43NP1> EIC Child 1 NAP Access Indicator 43ER1> EIC Child 1 NAP EIF Response 43SS2 EIC Child 2 SSN 43NC2 EIC Child 2 Name Control >>>> EIC Child 2 NAP Name Control 43NP2> EIC Child 2 NAP Access Indicator 43ER2> EIC Child 2 NAP EIF Response 43SS3 EIC Child 3 SSN 43NC3 EIC Child 3 Name Control >>>> EIC Child 3 NAP Name Control 43NP3> EIC Child 3 NAP Access Indicator 43ER3> EIC Child 3 NAP EIF Response 43ESR EIC Child SSN Not Required 3.12.3.4.1.2 (01-01-2017) Invalid Conditions (EC 010) Error Code 010 generates when any of the following exist: The Secondary SSN is missing and position 2 of Field 01EXC is 1. SSN(s) are missing for dependents claimed as exemptions and Field 02DTR is 0 (zero). SSN(s) are missing for dependents claimed for Child and Dependent Care (Form 2441, Child and Dependent Care Expenses) and Field 21CSR is 0 (zero). SSN(s) are missing for dependents claimed for EIC (Schedule EIC) and Field 43ESR is 0 (zero). Error Code 010 generates when the number of dependent SSNs present (Fields 01DS1-01DS4) exceeds the number of dependents exemptions claimed in Field 01EXC, positions 3 through 8. 3.12.3.4.1.3 (11-23-2021) Correction Procedures (EC 010) Correct coding and transcription errors and misplaced entries on fields displayed. Use Field 01EXC to correct Code & Edit and transcription errors only. Use Field 94EXV to disallow dependents. Note: Field 94EXV is to be used when the taxpayer has failed to provide a valid SSN/ITIN/ATIN for themselves, their spouse or dependents. Caution: Do not enter C in the Clear Field if an SSN is missing or invalid for the secondary taxpayer or any dependent. Entering C in the Clear Field allows all the dependent(s) for any missing and invalid SSNs. When EC 010 generates all missing SSN conditions will be displayed for the Secondary, Dependent, Child and Dependent Care Credit, and/or EIC SSNs. Ensure all invalid conditions have been addressed before entering Field 94EXV. Note: Use Field 94EXV when allowing or disallowing dependents. If Code & Edit X’d a dependent to force the return to ERS, use Field 01EXC to enter the data before using Field 94EXV to disallow the dependent. If Form W-7 is present, see Exhibit 3.12.2-12, Attachment Guide. Use the information from page 1, Form 1040, to help perfect information (SSNs and/or name controls) on all forms, schedules, and attachments and vice versa. If a dependent on page 1, Form 1040, can be determined to be the same person listed on any form, schedule, or attachment (i.e., same name), then correct the dependent/qualifying child based on the name found and vice versa. When a Dependent SSN, Child and Dependent Care Credit SSN, or EIC Child SSN was deleted in EC 013, enter the number of allowable dependents in Field 94EXV. If EC 250 generates, assign TPNC 705 (TY17 and prior, TPNC 605). FOR AUSPC ONLY- follow the instructions in the table below: If... Then... A] The original Form W-7 is attached to the return, but no ITINs were assigned, SSPND 640, Write "W-7 attached" on Form 4227. B] For Secondary or Dependent ITINs: If suspended or unworked is noted on the return, or Real Time System (RTS) research shows Form W-7 in status S or U (Suspended or Unworked), Print the RTS screen and attach it to the front of the return. Note on Form 4227 the status and attach it to the return. SSPND 640 to ITIN. C] The Secondary ITIN was erased with white out, written illegibly, blank or "W-7" is stamped on the return, Research using NAMES, NAMEI, and RTS. If no number can be found disallow the exemption. D] The Dependent ITINs were erased with white out, written illegibly, blank or W-7 is stamped on the return, Research using RTS. If no number can be found, disallow the exemption(s). E] For Secondary or Dependent ITINs: If ITIN rejected is noted or RTS shows the ITIN status as revoked, Disallow the exemption(s) in Field 94EXV. 3.12.3.4.1.4 (01-17-2017) Field 94EXV, Exemption Verified Field (EC 010) Field 94EXV is for ERS input only. All of the following conditions apply to Field 94EXV: Must be entered as all numeric. Will display as blank until an entry is made. All eight positions must be accounted for and entered. The number of allowable dependents must be entered in the appropriate positions. Use Field 94EXV when the taxpayer fails to provide a valid SSN/ITIN/ATIN (without a valid reason) for any of the following: Self Spouse Dependent(s) Enter 0 (zero) in the first position of Field 94EXV to disallow the exemption for the primary taxpayer if: RPC O or DSI 1 is present, and other entries are made in Field 94EXV. The primary taxpayer was disallowed in EC 004 or 005. Caution: One (1) in the first position of Field 94EXV will override the RPC O or DSI 1 and allow the exemption for the primary taxpayer. Enter 0 (zero) in the second position of Field 94EXV to disallow the exemption for the secondary taxpayer per the Secondary SSN instructions in IRM 3.12.3.4.1.5. A child does not have to be claimed as an exemption to qualify for Child and Dependent Care Credit or to be a qualifying EIC Child. Exemptions are not involved in the computation of Child and Dependent Care Credit or EIC. Enter C in the Clear Field when the taxpayer does not claim an exemption for the dependent(s) (Field 01EXC) but claims Child Care Credit and/or EIC. 3.12.3.4.1.5 (10-16-2024) Field 01SS, Secondary SSN (EC 010) The secondary taxpayer must have a valid SSN/Name Control to qualify for their exemption and the Earned Income Credit. The Secondary SSN (Field 01SS) is required to process the return when any of the following are present: The Primary taxpayer is deceased, and it is a joint return. Form 4137 tax is being paid for the secondary taxpayer. Form 5329 is filed for the secondary taxpayer. Form 8606 is filed for the secondary taxpayer. Form 8919 tax is being paid for the secondary taxpayer (TY07 and later). Form 8941 is being filed and unable to determine who is filing the form (TY14 and later). Schedule H is filed for the secondary taxpayer. Self-Employment (SE) Tax is being paid for the secondary taxpayer. If the Secondary SSN is missing because the taxpayer indicates a religious or conscience-based objection to obtaining a TIN such as: Amish, Mennonite or Form 4029 and is not required (see paragraph 2 above): Enter 1 in the second position of Field 94EXV. Enter B in Field 01RPC, if EIC is claimed. GTSEC 01 and enter J in Field 01CCC. When the Secondary SSN is missing, search the return and attachments to find the Secondary SSN. If the Secondary SSN cannot be found on the return or attachments, research CC INOLE using the Primary’s SSN. If found, enter the Secondary SSN in Field 01SS. If the Secondary SSN is not found using the Primary SSN, research using CC NAMEI and/or NAMES for the Secondary taxpayer. Take the following action to correct Field 01SS: If the Secondary SSN is... And... Then... A] Found, Enter Field 01SS. B] Not found, Is required (see the preceding (2)), SSPND 211 to correspond for the Secondary SSN (see note). C] Not found, Is not required (see the preceding (2)), Enter 0 (zero) in the second position of Field 94EXV. Enter B in Field 01RPC, if EIC is claimed (see note). If corresponding for another reason, also request the S-SSN. Note: Conditions such as taxpayer having "Amish", "Mennonite", "none", "SSN Applied For", "NRA", "SSA 205(c)", or all nines or zeroes entered indicates that the person may be eligible to obtain an ITIN. SSPND 320 to have an IRSN assigned by Entity. Caution: Do not enter C in the Clear Field when the secondary SSN (Field 01SS) is missing or invalid. This will cause the record to leave ERS without secondary name control SSN NAP validation. If the FSC is 4 or 7 and the taxpayer takes an exemption for a spouse, use the following procedures: If... Then... A] All the following apply: The spouse is claimed as a dependent. Other dependents are claimed on the return. No income is reported for spouse. Spouse didn’t sign the return. Enter the spouse’s exemption in Position 7 of Field 01EXC, and delete from position 2 of Field 01EXC if present. Remove the spouse’s name control from Field 01SNC and TIN from Field 01SS. Add the spouse’s TIN and name control to Fields 01DSX and 01DNX (X = position 1, 2, 3, or 4) as appropriate. B] The spouse is claimed as a dependent and signed the return, Change the FSC to 2. Correct Field 01NL1 to include spouse and enter long entity. Move the spouse’s TIN from Field 01DSX to Field 01SS, and name control from Field 01DNX to Field 01SNC. Move the spouse’s exemption to position 2 of Field 01EXC. Assign TPNC 102 at EC 250. C] The spouse is the only dependent claimed, Change FSC to 6. Move the spouse’s TIN from Field 01DS1 to Field 01SS, and name control from Field 01DN1 to Field 01SNC. Assign TPNC 109. 3.12.3.4.1.6 (10-16-2024) Fields 01DS1, 01DS2, 01DS3 and 01DS4, Dependent SSNs (EC 010) If a dependent SSN is missing because the taxpayer indicates a religious or conscience-based objection to obtaining a TIN such as: Amish, Mennonite, or Form 4029, enter the number of allowable dependents (1-4) in Field 02DTR (Dependent SSN Not Required). When any dependent claimed has a missing SSN, search the return and attachments for a valid SSN and take the following action: Note: A dependent SSN may be missing if the child was born within the tax period of the return and died in the same or consecutive tax period. Evidence of live birth-an official document such as a birth certificate, for example-must support the kind and date of birth. The taxpayer must attach supporting documents to the return and write "died" in column 2 of the tax return instead of applying for an SSN. Note: There must be an indication that the child was born alive. An exemption for a stillborn child is not allowed. If the Dependent... And... Then... A] SSN is found, Correct appropriate fields. B] was born within the tax period of the return and died in the same or consecutive tax period, supporting documentation is present, see the notes in (2), above. Enter I in Field 01RPC. Enter the number of allowable dependents without a TIN in Field 02DTR. If there are 4 or more allowable dependents without a TIN, enter 4 in Field 02DTR. C] was born within the tax period of the return and died in the same or consecutive tax period, supporting documentation identifies a stillborn birth, Do not allow the exemption for a stillborn child. Enter the number of allowable exemptions in Field 94EXV. Assign TPNC 707 for the disallowed dependent if EC 290/344/345 displays. (TY17 and prior, assign TPNC 610 for the denied exemption, if EC 250 displays.) D] was born within the tax period of the return and died in the same or consecutive tax period, supporting documentation is not attached, SSPND 211. Complete Form 6001 using paragraph E. E] is not present and the FSC is 4 (See EC 034), taxpayer qualifies for head of household without dependents, Change Field 01FSC to 7. F] is not present and the FSC is 4 (See EC 034), taxpayer does not qualify for Head of Household, Change Field 01FSC to 1. Assign TPNC 101 if EC 250 displays (TY17 and prior, assign TPNC 101 and 605 as appropriate if EC 250 displays). G] is not present in position 3, 6, or 7 and filing status is 5 (see EC 034), Taxpayer qualifies for Head of Household with dependents (ex. date of death more than two years prior to tax period), Qualifying surviving spouse without dependents, Change Field 01FSC to 7. Enter C in the Clear Field H] SSN is missing, Cannot be located on the return or attachments, Enter the number of allowable dependents in Field 94EXV (see example). Example: The tax return is FSC 4 with 2 dependents without SSNs. Enter 0 (zero) in the third position of Field 94EXV. Field 01EXC 10200000 Field 94EXV 10000000 If a dependent SSN is missing and taxpayer notes "Pending Adoption" , and /or Form W-7A, Application for IRS Adoption TIN is attached or "Detached Form W-7" is edited in the margin, see IRM 3.12.2.4.3.18 (7). 3.12.3.4.1.7 (10-16-2024) Fields 21DS1 and 21DS2, Child and Dependent Care Credit SSNs (EC 010) If the Child and Dependent Care Credit SSN is missing because the taxpayer indicates a religious or conscience-based objection to obtaining a TIN such as: Amish, Mennonite, or Form 4029, enter 1, 2 or 3 in the Child Care SSN Not Required Field (21CSR) as follows: Enter 1 in Field 21CSR if Child and Dependent Care SSN 1 is not required. Enter 2 in Field 21CSR if Child and Dependent Care SSN 2 is not required. Enter 3 in Field 21CSR if neither Child Care SSN is required. Search the return and attachments for a valid Child and Dependent Care Credit SSN and take the following action: If Child and Dependent SSN is... And... Then... A] Found, Correct appropriate fields. B] Not found, the taxpayer notes that the child was born within the tax period of the return and died in the same or consecutive tax period (see IRM 3.12.2.4.3.18), Enter I in Field 01RPC. Enter appropriate number in Field 21CSR for SSN not required: 1 (for child 1), 2 (for child 2), or 3 (neither child). C] Not found, supporting documentation identifies a stillborn birth, Do not allow the exemption for a stillborn child. Enter the number of allowable exemptions in Field 94EXV. Assign TPNC 707 (TY17 and prior, TPNC 610) for the disallowed dependent, if EC 280 displays. D] Not found, the taxpayer notes that the child was born within the tax period of the return and died in the same or consecutive tax period, and supporting documentation is not attached, SSPND 211. Complete Form 6001 using paragraph E. E] Not found, No further corrections are needed to Field 94EXV, Enter C in the Clear Field. Error Code 010 will generate when Field 94EXV positions 3-8 are 0 (zero) and the children claimed for Child and Dependent Care Credit with missing SSNs are not the same children claimed as dependents. If Field 94EXV is correct, enter C in the Clear Field. 3.12.3.4.1.8 (04-25-2022) Fields 43SS1, 43SS2 and 43SS3 EIC Child(ren) SSNs (EC 010) Search the return and attachments for a valid EIC Child SSN and take the following action: If an EIC Child SSN is... And... Then... A] Found, Correct appropriate field. B] Not found, the taxpayer notes that the child was born within the tax period of the return and died in the same or consecutive tax period (see IRM 3.12.2.4.3.18) and supporting documentation is present, Enter I in Field 01RPC. Enter the appropriate number in Field 43ESR if SSN is not required: 1 - EIC Child 1 died 2 - EIC Child 2 died 3 - EIC Child 3 died 4 - EIC Child 1 and 2 died 5 - EIC Child 1 and 3 died 6 - EIC Child 2 and 3 died 7 - EIC Child 1, 2, and 3 died. C] Not found, supporting documentation identifies a stillborn birth, Do not allow the exemption for a stillborn child. Enter the number of allowable exemptions in Field 94EXV. Assign TPNC 707 (TY17 and prior, TPNC 610) for the disallowed dependent if EC 337 displays. D] Not found, the taxpayer notes that the child was born within the tax period of the return and died in the same or consecutive tax period, and supporting documentation is not attached, SSPND 211. Complete Form 6001 using paragraph E. E] Not found, No further corrections are needed to Field 94EXV, Enter C in the Clear Field. Error Code 010 will generate when Field 94EXV positions 3-8 are 0 (zero) and the children claimed for EIC Credit with missing SSNs are not the same children claimed as dependents. If Field 94EXV is correct, enter C in the Clear Field. 3.12.3.4.1.9 (11-27-2020) Prior Year (PY) (EC 010) TY17 and prior, if the number of dependent names/SSNs exceeds the number of exemptions in positions 3-8, determine the taxpayer’s intent by comparing the entries in the exemptions area and the amount claimed on line 42, Form 1040 (line 26, Form 1040A). If it appears the taxpayer did not intend to include the exemption, enter the number of exemptions in positions 1-8 in Field 94EXV to equal the amount the taxpayer is claiming for the exemption. Example: TY17, line 6c has 3 dependents listed and the exemption amount total on line 42 of Form 1040 equals $12,150 (1 exemption for the primary taxpayer and 2 for the dependents). Field 01EXC = 10300000 Field 94EXV = 10200000 Note: If the taxpayer has both valid and invalid dependent names/TINs listed and one or more dependents were not claimed, assume that the unclaimed dependent(s) are the dependents with invalid names/TINs where possible. For TY96 and later - Before entering Field 94EXV, make sure all invalid conditions have been addressed. When EC 010 generates, all invalid SSN conditions will be displayed for missing Secondary, Dependent, Child and Dependent Care Credit, or EIC SSNs. TY95 and prior - Ensure that the exemptions transcribed in Field 01EXC were entered correctly and then enter the exemptions in Field 01EXC in Field 94EXV. 3.12.3.4.2 (01-01-2020) Error Code 011 (CE) NAP Linkage Down Error Code 011 instructions follow. 3.12.3.4.2.1 (11-27-2020) Fields Displayed, Form 1040 (EC 011) This table shows the fields displayed. 1040 Field Name CL Clear Code ERSRI> ERS Response Indicator DEPRI> ERS Dependent Revalidation Indicator AVSRI> AVS Revalidation Indicator EIFAI> EIF Access Indicator T-DAT> Tentative Return Due Date Computer PNEXT> Primary NAP Extension Due Date SNEXT> Secondary NAP Extension Due Date 01NA1> Primary NAP Access Indicator 01NR1> Primary TIN NAP EIF RES Indicator 01PYB> Primary NAP Year of Birth 01NA2> Secondary NAP Access Indicator 01NR2> Secondary TIN NAP EIF RES Indicator 01SYB> Secondary NAP Year of Birth 01NP1> Dependent 1 NAP Access Indicator 01DR1> Dependent 1 TIN NAP EIF RES Indicator 01YB1> Dependent 1 NAP Year of Birth 01NP2> Dependent 2 NAP Access Indicator 01DR2> Dependent 2 TIN NAP EIF RES Indicator 01YB2> Dependent 2 NAP Year of Birth 01NP3> Dependent 3 NAP Access Indicator 01DR3> Dependent 3 TIN NAP EIF RES Indicator 01YB3> Dependent 3 NAP Year of Birth 01NP4> Dependent 4 NAP Access Indicator 01DR4> Dependent 4 TIN NAP EIF RES Indicator 01YB4> Dependent 4 NAP Year of Birth 21NA1> Dependent 1 Child Care NAP Access Indicator 21NR1> Dep 1 Child Care TIN NAP EIF RES Indicator 21NA2> Dependent 2 Child Care NAP Access Indicator 21NR2> Dep 2 Child Care TIN NAP EIF RES Indicator 43NP1> EIC Child 1 NAP Access Indicator 43ER1> EIC Child 1 NAP EIF Response 43NP2> EIC Child 2 NAP Access Indicator 43ER2> EIC Child 2 NAP EIF Response 43NP3> EIC Child 3 NAP Access Indicator 43ER3> EIC Child 3 NAP EIF Response 3.12.3.4.2.2 (01-01-2019) Invalid Conditions (EC 011) Error Code 011 generates when the NAP Access Indicator and/or the NAP Response Record is not received. A blank in the NAP Request/Response Record means there is a time out situation and "X" means there is a real time problem. This may cause any of the following: Both the Primary NAP Access Indicator and NAP Response Indicator are blank, or the NAP Access Indicator only contains "X" . A Secondary SSN is present, the Secondary SSN NAP Access Indicator and NAP Response Indicator are blank, or "X" and the NAP Access Indicator only contains "X." A Dependent SSN is present, the Dependent SSN NAP Access Indicator and NAP Response Indicator is blank, or NAP Access Indicator only contains "X." A Child and Dependent Care Credit Child SSN is present, the Child and Dependent Care Credit Child NAP Access Indicator and NAP Response Indicator are blank, or the NAP Access Indicator only contains "X" . An EIC Child SSN is present, the EIC Child NAP Access Indicator is blank and the corresponding NAP Response Indicator is also blank, or the NAP Access Indicator only contains "X" . NAP date of birth is not all numeric. If Fields ERSRI> and/or DEPRI> do not display a 1, AVS validation is not responding. 3.12.3.4.2.3 (01-01-2019) Correction Procedures (EC 011) Review all correction procedures before taking any action. Go to the bottom of the screen and transmit. Correct coding and transcription errors and misplaced entries in displayed fields. Do not enter C in Clear Field unless instructed. This will cause the record to leave ERS without Name Control/SSN validation, and may cause an unpostable condition. If Fields ERSRI> and/or DEPRI> do not display a 1, AVS validation is not responding. SSPND 492 and notify your manager or work leader immediately. Using the Clear Field will not send the return to AVS for validation. If Error Code 011 redisplays and Field 01PYB>, 01SYB>, 01YB1>, 01YB2>, 01YB3>, or 01YB4> includes a non-numeric character, enter C in the Clear Field. If Error Code 011 redisplays, Field ERSRI> and/or DEPRI> displays with a "1" NAP is down, SSPND 800 to temporarily delay processing (see note). Note: The return may be reworked the same day (if the NAP-ERS linkage is restored) using CC GTRECW or it may be worked the next day as a regular suspense record using CC GTREC. Follow local Submission Processing Center procedures. 3.12.3.4.2.4 (01-01-2017) Field ERSRI>, ERS Revalidation Indicator (EC 011) Field ERSRI> is a computer-generated field which indicates to ERS whether revalidation is necessary on the primary SSN. Value Description 0 Revalidation not necessary 1 National Account Profile (NAP) needs to be accessed) 3.12.3.4.2.5 (01-01-2017) Field DEPRI>, ERS Dependent Revalidation Indicator (EC 011) Field DEPRI> is a computer-generated field which indicates to ERS whether SSN revalidation is necessary for Secondary taxpayer, dependents, or dependents claimed on Schedule EIC and Child Care Credit. Value Description 0 Revalidation not necessary 1 Revalidate all SSNs (NAP needs to be accessed) 3.12.3.4.2.6 (01-01-2017) Field AVSRI>, AVS Revalidation Indicator (EC 011) Field AVSRI> is a computer-generated field which indicates to ERS whether AVS revalidation is necessary. Value Description 0 Revalidation against AVS not required 1 Revalidation against AVS required 3.12.3.4.2.7 (01-01-2017) Field EIFAI>, EIF Access Indicator (EC 011) Field EIFAI> is an indicator which signifies whether the Entity Index File has been accessed and the status of the account related to name control, address information, and filing status code. Value Description 0 EIF was not accessed (EIF - Entity Index File) 1 EIF was inoperable 2 Account does not reside on the EIF 3 Name control mismatched 4 Address information is different 5 Account mismatches on Filing Status Code 6 Name Control mismatch on TIF (TIF - Taxpayer Information File) 7 No account on the TIF 8 TIF not accessed or inoperable 9 ERS bypass 3.12.3.4.2.8 (01-01-2019) Field T-DAT>, Tentative Return Due Date Computer (EC 011) Return due date computer (e.g., 20230418) 3.12.3.4.2.9 (01-01-2019) Field PNEXT>, Primary NAP Extension Due Date (EC 011) Primary NAP extension due date when an approved extension (TC 460) is present (e.g., 20231016) FSC 2, and PNEXT> and SNEXT> have different dates, ERS programming will use the latest date. 3.12.3.4.2.10 (01-01-2019) Field SNEXT>, Secondary NAP Extension Due Date (EC 011) Secondary NAP extension due date when an approved extension (TC 460) is present (e.g., 20231016). FSC 2, and PNEXT> and SNEXT> have different dates, ERS programming will use the latest date. 3.12.3.4.3 (01-01-2017) Error Code 012 (CE) Spouse/Dependent SSN Validation Error Code 012 instructions follow. 3.12.3.4.3.1 (11-27-2020) Fields Displayed, Form 1040 (EC 012) This table shows the fields displayed. 1040 Field Name CL Clear Code 01FSC Filing Status Code 01TXP Tax Period 01EXC Exemption Code 94EXV Exemption Verified 01RPC Return Processing Code MEFII> MeF Imperfect Return Indicator 01SPC Special Processing Code 01SNC Secondary Name Control >>>> Secondary NAP EIF Name Control 01SS Secondary SSN 01NA2> Secondary NAP Access Indicator 01NR2> Secondary NAP EIF Response Indicator 01DS1 Dependent 1 SSN 01DN1 Dependent 1 Name Control >>>> Dependent 1 NAP Name Control 01NP1> Dependent 1 NAP Access Indicator 01DR1> Dependent 1 NAP EIF Response Indicator 01DS2 Dependent 2 SSN 01DN2 Dependent 2 Name Control >>>> Dependent 2 NAP Name Control 01NP2> Dependent 2 NAP Access Indicator 01DR2> Dependent 2 NAP EIF Response Indicator 01DS3 Dependent 3 SSN 01DN3 Dependent 3 Name Control >>>> Dependent 3 NAP Name Control 01NP3> Dependent 3 NAP Access Indicator 01DR3> Dependent 3 NAP EIF Response Indicator 01DS4 Dependent 4 SSN 01DN4 Dependent 4 Name Control >>>> Dependent 4 NAP Name Control 01NP4> Dependent 4 NAP Access Indicator 01DR4> Dependent 4 NAP EIF Response Indicator 02DTR Dependent TIN Requirement 21DS1 Dependent 1 Child Care SSN 21CN1 Dependent 1 Child Care Name Control >>>> Dependent 1 Child Care NAP Name Control 21NA1> Dependent 1 Child Care NAP Access Indicator 21DS2 Dependent 2 Child Care SSN 21CN2 Dependent 2 Child Care Name Control >>>> Dependent 2 Child Care NAP Name Control 21NA2> Dependent 2 Child Care NAP Access Indicator 43SS1 EIC Child 1 SSN 43NC1 EIC Child 1 Name Control >>>> EIC Child 1 NAP Name Control 43NP1> EIC Child 1 NAP EIF Access Indicator 43ER1> EIC Child 1 NAP EIF Response 43SS2 EIC Child 2 SSN 43NC2 EIC Child 2 Name Control >>>> EIC Child 2 NAP Name Control 43NP2> EIC Child 2 NAP EIF Access Indicator 43ER2> EIC Child 2 NAP EIF Response 43SS3 EIC Child 3 SSN 43NC3 EIC Child 3 Name Control >>>> EIC Child 3 NAP Name Control 43NP3> EIC Child 3 NAP EIF Access Indicator 43ER3> EIC Child 3 NAP EIF Response 43ESR EIC Child SSN Not Required 3.12.3.4.3.2 (01-01-2019) Invalid Conditions (EC 012) Error Code 012 generates when Field 94EXV is blank, and any of the following exist: The Secondary (Spouse) NAP Access Indicator is 2 or 9, and RPC E is not present. At least 1 Dependent’s National Account Profile (NAP) Access Indicator is 2 or 9. At least 1 Child and Dependent Care dependent (Form 2441) has a NAP Access Indicator of 2 or 9. At least 1 EIC child (Schedule EIC) has a NAP Access Indicator of 2 or 9. The MeF Imperfect Return Indicator (1) is present in Field MEFII>. Note: The 1 indicates MeF may have accepted the tax return ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: A NAP Access Indicator of 2 means that the account is not present on the NAP, and a NAP Access Indicator of 9 means that there is a Name Control and SSN mismatch. The NAP contains entity information relating to Social Security Numbers and the Name Controls that belong to those SSNs. If the Name Control does not match the SSN, Error Code 012 will generate for correction. There is a validation process that takes place after the information is entered in ISRP. 3.12.3.4.3.3 (01-01-2019) Correction Procedures (EC 012) Go to the bottom of the screen and transmit. Correct coding and transcription errors and misplaced entries in displayed fields. Use Field 01EXC to correct Code & Edit and transcription errors only. Use Field 94EXV when disallowing a dependent/exemption. Note: Field 94EXV Exemption Verified Field is for ERS Input only. It is to be used when the taxpayer has failed to provide a valid SSN/ITIN/ATIN for themselves, their spouse or dependents. Field 94EXV will be invalid if the entry is other than blank or numeric. When entering data in Field 94EXV, all eight positions must be entered. Reminder: When disallowing an exemption, other error codes may generate because of changes in the amount of Taxable Income, Total Tax and/or credits claimed. Exception: Beginning in TY18, there is no longer a monetary value associated with exemptions. However, the requirement for all persons listed on the tax return to have a valid TIN remains. Use the information from page 1, Form 1040 to help perfect information (SSNs and/or name controls) on all forms, schedules, and attachments and vice versa. If a dependent on page 1, Form 1040, can be determined to be the same person listed on any form, schedule, or attachment (i.e., same name), then correct the dependent/qualifying child based on the name found and vice versa. Example: If a dependent on the return has a name control that does not match its computer underprint and the same dependent is present on Schedule EIC with a name control that matches the computer underprint; then use the information from Schedule EIC to perfect the dependent’s name control and/or SSN. FOR AUSPC ONLY- If the return has an ITIN in one of the following ranges: 9XX-50-XXXX through 9XX-65-XXXX 9XX-70-XXXX through 9XX-88-XXXX 9XX-90-XXXX through 9XX-92-XXXX 9XX-94-XXXX through 9XX-99-XXXX written in RED INK follow the instructions in the table below: If... And... Then... A] The name control for the Secondary or Dependent ITIN is underprinting with XXXX or a different name control, Note: This will be the only time that ERS researches a dependent. Go to the bottom of the screen and transmit. B] EC 012 redisplays, Research INOLET on the Secondary and Dependent ITIN. C] The Secondary taxpayer or the Dependent is found on INOLET with an asterisk, you can determine through research that the Secondary taxpayer or the dependent is the same person as on the return, Allow the exemption(s) using Field 94EXV. D] Secondary taxpayer is not found, or INOLET shows a different person, Research on NAMES, NAMEI, or the Real Time System (RTS) the Secondary ITIN that underprint with the name control XXXX or with a different name control. E] Dependent is not found, or INOLET shows a different person, Research on the Real Time System (RTS) the Dependent ITIN(s) that underprint with the name control XXXX or with a different name control. F] Research on the RTS shows the ITIN on the return for the Secondary and/or Dependent was assigned, Allow the exemption(s) using Field 94EXV. (Note the year of birth for each dependent). G] For Secondary or Dependent ITINs: If suspended or unworked is noted on the return, or RTS research shows Form W-7 in status S or U (Suspended or Unworked), Print the RTS screen and attach it to the front of the return. Note on Form 4227 the status and attach it to the return. SSPND 640 to ITIN. H] No Secondary or Dependent ITIN can be found on RTS, Disallow the exemption(s) using Field 94EXV and assign the appropriate TPNC. I] Information on the RTS account does not match Secondary or Dependent information on the return, Disallow the exemption(s) using Field 94EXV and assign the appropriate TPNC. J] RTS shows the ITIN status as revoked, Disallow the exemption(s) using Field 94EXV and assign the appropriate TPNC. K] The ITIN Operation established an incorrect name control for the Secondary taxpayer TIN, Research INOLES to determine if same taxpayer. Enter the name control from the underprint in Field 01PNC if the taxpayer is the same on the valid segment and claiming any of the following credits: • Child Tax Credit • Credit for Other Dependents • Education Credit • Earned Income Credit • Additional Child Tax Credit • American Opportunity Credit Enter E in Field 01RPC, if the taxpayer is the same on the valid segment and not claiming one of the credits listed above. 3.12.3.4.3.4 (01-17-2017) Field 94EXV, Exemption Verified Field (EC 012) Field 94EXV is for ERS input only. All of the following conditions apply to Field 94EXV: Must be entered as all numeric. Will display as blank until an entry is made. All eight positions must be accounted for and entered. The number of allowable dependents must be entered in the appropriate positions. Use Field 94EXV when the taxpayer fails to provide a valid SSN/ITIN/ATIN (without a valid reason) for any of the following exemptions: Self Spouse Dependent(s) Enter 0 (zero) in the first position of Field 94EXV to disallow the exemption for the primary taxpayer if: RPC O or DSI 1 is present, and other entries are made in Field 94EXV. The primary taxpayer was disallowed in EC 004 or 005. Caution: One (1) in the first position of Field 94EXV will override the RPC O or DSI 1 and allow the exemption for the primary taxpayer. Enter 0 (zero) in the second position of Field 94EXV to disallow the exemption for the secondary taxpayer per the Secondary TIN instructions below (3.12.3.4.3.5). A child does not have to be claimed as an exemption to qualify for the Child and Dependent Care Credit or to be a qualifying EIC Child. Exemptions are not involved in the computation of Child and Dependent Care Credit or EIC. Enter C in the Clear Field when the taxpayer doesn’t claim an exemption for the dependent(s) (Field 01EXC) but claims Child Care Credit and/or EIC. 3.12.3.4.3.5 (04-01-2022) Secondary TIN (EC 012) Since TY96, secondary taxpayers have been required to have a valid Taxpayer Identification Number (TIN) to qualify for an exemption. However, taxpayers are not required by law to change their names with the Social Security Administration (SSA). An invalid TIN is allowed for these taxpayers claiming an exemption, etc. If the taxpayer is using the SSN issued to them by SSA (or IRS if an ITIN) but their last name is now different, inputting RPC E indicates that the taxpayer on the return is the same taxpayer on the account using a different last name. Note: The validation process for all spouses is critical, including those that are not being claimed as dependents. Caution: For FSC 3 (Married Filing Separately) returns use the same instructions and research as specified in the following subsections, except for: Do not enter RPC E and do not enter 1 in the second position of Field 94EXV. Do not allow an exemption for an IRSN, which has the format 9XX-XX-XXXX. See (3) through (6) below. Exception: If the middle two numbers are 50-65, 70-88, 90-92, or 94-99 the number is an ITIN (9XX-50-XXXX through 9XX-65-XXXX, 9XX-70-XXXX through 9XX-88-XXXX, 9XX-90-XXXX through 9XX-92-XXXX, 9XX-94-XXXX through 9XX-99-XXXX) and is a valid TIN for the exemption. Check the return and attachments for a different SSN and/or last name that matches the underprint in Field 01SNC. If a different SSN or last name is found, use the following table to resolve the error. If... Then... A] A different SSN is found, Enter it in Field 01SS. B] An ITIN is found, Research INOLES for the ITIN Status Code. If the ITIN Status Code is "I" and you can determine the filer is the same as the taxpayer on the valid segment, enter the name control from the underprint in Field 01SNC. C] A last name is found that matches the Field 01SNC underprint, Enter the name control from the underprint in Field 01SNC if the taxpayer is claiming any of the following credits: • Child Tax Credit • Credit for Other Dependents • Education Credit • Earned Income Credit • Additional Child Tax Credit • American Opportunity Credit Enter E in Field 01RPC, if the taxpayer is not claiming one of the credits listed above. Note: RPC E indicates the taxpayer is using the SSN issued to them by SSA (or IRS if an ITIN) but their last name is now different, often because of marriage. Caution: Do not enter RPC E when the SSN is made up of consecutive or repeating numbers- 123-45-6789, 222-22-2222, for example. Disallow the exemption. If a different SSN or last name is not found on the return or attachments, research CC INOLE using the Primary TIN and the following table to resolve the error. If research on the Primary taxpayer’s SSN indicates... Then... A] A different VALID SSN for the Secondary taxpayer (no * at the end of the SSN), Enter it in Field 01SS. B] The secondary taxpayer’s TIN is an ITIN, Research INOLES for the ITIN Status Code. If the ITIN Status Code is "I" and you can determine the filer is the same as the taxpayer on the valid segment, enter the name control from the underprint in Field 01SNC. C] The secondary taxpayer on the return has previously filed a joint return (FSC 2) with the primary taxpayer (no * at the end of the SSN) or the name control matches, Enter the name control from the underprint in Field 01SNC if the taxpayer is claiming any of the following credits: • Child Tax Credit • Credit for Other Dependents • Education Credit • Earned Income Credit • Additional Child Tax Credit • American Opportunity Credit Enter E in Field 01RPC, if the taxpayer is not claiming one of the credits listed above. Caution: Do not enter RPC E when the SSN is made up of consecutive or repeating numbers- 123-45-6789, 222-22-2222, for example. Disallow the exemption. D] The secondary taxpayer on the return previously filed a joint return (FSC 2) with the primary taxpayer and there is an * at the end of the SSN, Research Secondary TIN using CC INOLE. Follow procedures in (6). Research the Secondary TIN using CC INOLE and the following table to resolve the error. If research on the Secondary taxpayer’s SSN indicates... Then... A] The filer has an ITIN and INOLES shows the ITIN Status Code is "I" , and you can determine the filer is the same as the taxpayer on the valid segment, Enter the name control from the underprint in Field 01SNC. B] Any other name control (IMF, IRS, etc.) that matches the name the secondary taxpayer used on the return, Enter the name control from the underprint in Field 01SNC if the taxpayer is claiming any of the following credits: • Child Tax Credit • Credit for Other Dependents • Education Credit • Earned Income Credit • Additional Child Tax Credit • American Opportunity Credit Enter E in Field 01RPC, if the taxpayer is not claiming one of the credits listed above. Do not enter RPC E under any of the following conditions: The secondary taxpayer has an IRSN (temporary TIN). The taxpayer on the account is not the same taxpayer shown on the return. The SSN is made up of consecutive numbers in either direction or repeating identical numbers: 123-45-6789, 456-78-9123, 987-65-4321, 321-98-7654, 222-22-2222, 111-22-3333, for example. Caution: TINs that follow these patterns are at best exceedingly unlikely to be valid and are in fact frequently used fraudulently. Exercise great care in evaluating the validity of such TINs. Disallow the exemption by entering 0 (zero) in the second position of Field 94EXV if any of the conditions above are present. C] Information that matches the following information from the return: First name or initial Middle name or initial See B] Then above. D] The underprint for the secondary taxpayer matches the underprint of a dependent(s) and the dependent is valid, See B] Then above. E] The secondary taxpayer has previously filed with the primary and has no account at Master File (the TIN exists at SSA, but has only a name control), See B] Then above. F] An SSA or New SSA name control that matches the name the secondary taxpayer used on the return, Enter C in the Clear Field. If research on the Secondary taxpayer’s SSN using CC INOLE does not show an IRS, IMF, SSA, or New SSA name control that matches the name control the secondary taxpayer used on the return or the secondary taxpayer has an IRSN (temporary TIN), then research using CC NAMEI or NAMES for a different, valid SSN/ITIN. Use the following table to resolve: If... Then... A] A different, valid SSN is located, Enter it in Field 01SS. B] A different, valid SSN is not located, Enter 0 (zero) in the second position of Field 94EXV. Note: When entering data in Field 94EXV, enter all allowable dependents in positions 1 through 8. Enter B in Field 01RPC, if EIC is claimed. Example: The return is a FSC 2 with 2 dependents. The secondary SSN is invalid and one of the dependent’s SSN is also invalid. Enter data in Field 94EXV as follows: FIELD 01EXC 11200000 FIELD 94EXV 10100000 3.12.3.4.3.6 (10-16-2024) Dependent TIN (EC 012) Transmit from the bottom of the screen. If EC 012 redisplays, follow the procedures below. Disallow the exemption when the SSN is consecutive or repeating numbers, for example 123-45-6789 or 222-22-2222. If any Dependent, Child and Dependent Care Child, or EIC Child has a NAP Access Indicator of 2 or 9 and their name control underprints with the primary or secondary taxpayer’s name control, or matches the primary or secondary taxpayer’s name(s) on the return, change that child’s name control to match the underprint. If a Dependent NAP Access Indicator is 2 or 9, and none of the preceding applies, enter the number of allowable dependents in Field 94EXV by totaling the number of exemptions claimed in positions 3 through 8 of Field 01EXC and subtracting the sum of all dependents that have a NAP Access Indicator 2 or 9, or didn’t provide a valid reason for not providing an SSN. Example: Four dependents were claimed, one dependent’s NAP Access Indicator is 2 and another dependent’s TIN is missing; Example: Field 01EXC 10400000 Field 94EXV 10200000 When more than four dependent SSNs are present on the return or if 1 is present in Field MEFII> (MeF Imperfect Return Indicator), use the following instructions: Note: Field MEFII>1 indicates MeF may have accepted the tax return ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If there are four or fewer dependents and Field MEFII> is 1, GTSEC 94 and enter the number of allowable dependents with valid TINs in Field 94EXV, and enter the number of eligible dependents for each credit in Field 94CEV and Field 94DEV. Research the remaining dependents using CC INOLE to determine if their TIN is valid. Reminder: If the dependent SSN is valid, check the tax return to see if the child tax credit box was checked for that dependent. If so, also determine if the dependent is under age 17, while you are already in CC INOLE. GTSEC 94, enter the number of allowable dependents in Field 94EXV, and enter the number of eligible dependents for each credit in Field 94CEV and 94DEV. If there are no valid dependents present and the FSC is 4, determine if the taxpayer qualifies for the filing status without dependents (See EC 034 for instruction). If the taxpayer qualifies for FSC 4 without dependents, change Field 01FSC to 7. If the taxpayer does not qualify, change Field 01FSC to 1 If there are no valid dependents present and the FSC is 5, determine if the taxpayer qualifies for the filing status without dependents (See EC 034 for instruction). If the taxpayer qualifies for FSC 4 without dependents (ex. date of death more than two years prior to tax period), change 01FSC to 7. If the taxpayer qualifies for FSC 5, enter C in the Clear Field. If the Child and Dependent Care Credit or EIC Child(ren) SSNs are invalid and are not the same children claimed as dependents, enter the number of allowable dependents claimed in Field 01EXC in Field 94EXV. 3.12.3.4.3.7 (01-01-2017) Prior Year (EC 012) For TY96 and later - Ensure all invalid conditions have been addressed before entering Field 94EXV. When EC 012 generates, all invalid SSN conditions will be displayed for missing Secondary, Dependent, Child and Dependent Care Credit, or EIC SSNs. For TY95 and prior, ensure the exemptions in Field 01EXC were entered correctly, then enter the exemptions from Field 01EXC in Field 94EXV. 3.12.3.4.4 (01-01-2017) Error Code 013 (CE) Duplicate Social Security Numbers Error Code 013 instructions follow. 3.12.3.4.4.1 (11-27-2020) Fields Displayed, Form 1040 (EC 013) This table shows the fields displayed. 1040 Field Name 01PS Primary SSN 01SS Secondary SSN 01EXC Exemption Code 94EXV Exemption Code Verified 01DS1 Dependent 1 SSN 01DN1 Dependent 1 Name Control 01DS2 Dependent 2 SSN 01DN2 Dependent 2 Name Control 01DS3 Dependent 3 SSN 01DN3 Dependent 3 Name Control 01DS4 Dependent 4 SSN 01DN4 Dependent 4 Name Control 21DS1 Dependent 1 Child Care SSN 21CN1 Dependent 1 Child Care Name Control 21DS2 Dependent 2 Child Care SSN 21CN2 Dependent 2 Child Care Name Control 38TN1 Form 8839 Child 1 SSN 38NC1 Form 8839 Child 1 Name Control 38TN2 Form 8839 Child 2 SSN 38NC2 Form 8839 Child 2 Name Control 38TN3 Form 8839 Child 3 SSN 38NC3 Form 8839 Child 3 Name Control 43SS1 EIC Child 1 SSN 43NC1 EIC Child 1 Name Control 43SS2 EIC Child 2 SSN 43NC2 EIC Child 2 Name Control 43SS3 EIC Child 3 SSN 43NC3 EIC Child 3 Name Control 3.12.3.4.4.2 (01-01-2017) Invalid Conditions (EC 013) Error Code 013 generates when any of the following exist: Primary SSN is equal to the Secondary SSN. Primary SSN is equal to any Dependent SSN or EIC Child SSN. Secondary SSN is equal to any Dependent SSN or EIC Child SSN. Any Dependent SSN is equal to another Dependent SSN. Any Child and Dependent Care Dependent SSN is equal to another Child and Dependent Care Dependent SSN. Any EIC Child SSN is equal to another EIC Child SSN. The Primary SSN is equal to any Form 8839 Child SSN. The Secondary SSN is equal to any Form 8839 Child SSN. Any Form 8839 Child SSN is equal to another Form 8839 Child SSN. 3.12.3.4.4.3 (10-16-2024) Correction Procedures (EC 013) Correct coding and transcription errors and misplaced entries in displayed fields. Examine the return and attachments for correct SSN and enter the correct SSNs, as appropriate. Caution: Do not enter the Secondary SSN for the primary taxpayer, even if it is the only number available. Search return and/or attachments for the correct SSN. Take the following actions: If... Then... A] Unable to determine the correct Primary SSN, Research CC INOLE, NAMEI, and NAMES. B] The Primary SSN is located through research, GTSEC 01. Enter Long Entity. (See IRM 3.12.2.4.2.) C] The Secondary SSN is a duplicate of the Primary SSN, and the correct SSN cannot be found on the return or attachment, Research CC INOLE or ENMOD using the Primary SSN. D] The Secondary SSN is not found through research, Delete the entry in Field 01SS. Enter zero in the second position of Field 94EXV. If the EIC is claimed, enter B in Field 01RPC. E] A Dependent SSN equals another Dependent’s SSN, Delete all but one of the identical SSNs. F] A Dependent SSN equals the Primary or Secondary SSN, Delete the dependent’s SSN. Disallow the dependent when EC 010 displays by changing Field 94EXV positions 3 through 8, as needed. See IRM 3.12.3.4.1.3(5). G] A Child and Dependent Care SSN equals another Child and Dependent Care SSN, Delete all but one of the identical Child and Dependent Care SSNs. H] A Form 8839 SSN equals another Form 8839 SSN, Delete one of the duplicate SSNs on Form 8839, Qualified Adoption Expenses. I] A Form 8839 SSN equals the Primary or Secondary SSN, Delete the Form 8839 SSN. J] An EIC SSN equals another EIC SSN, Delete one of the EIC SSNs. K] An EIC SSN equals the Primary or Secondary SSN, Delete the EIC Child’s SSN. Disallow the EIC Child when EC 010 displays, by changing Field 94EXV, positions 3 through 8 as needed. See IRM 3.12.3.4.1.3(5). 3.12.3.4.5 (01-01-2017) Error Code 014 (CE) Entity Data Error Code 014 instructions follow. 3.12.3.4.5.1 (11-27-2020) Fields Displayed, Form 1040 (EC 014) This table shows the fields displayed. 1040 Field Name 01PNC Name Control 01PS Primary SSN 01SS Secondary SSN 01NL1 Name Line 1 01NL2 Name Line 2 01ADD Street Address 01C/S City/State 01ZIP ZIP Code 01TXP Tax Period 01FSC Filing Status Code 3.12.3.4.5.2 (01-01-2017) Invalid Conditions (EC 014) Error Code 014 generates when the Entity data fields present will not generate the proper Master File Entity Code. 3.12.3.4.5.3 (08-11-2021) Correction Procedures (EC 014) If the address in the entity of the return is incomplete, perfect it from the return or attachments according to the instructions in this table. If you perfect the entity with information found in any attachment, enter it as long entity, filling in every required item from 01PS to 01ZIP. See IRM 3.12.2.4.2. If... And... Then... A] You find a complete address on an attachment consistent with the incomplete address in the entity, The street address in the entity is complete and agrees with the street address on the attachment and the rest of the address in the entity (the city, state, and ZIP Code) is missing in whole or in part Enter the perfected city, state, or ZIP Code from the attachment: city and state in Field 01C/S. ZIP Code in Field 01ZIP. B] You find a complete address on an attachment consistent with the incomplete address in the entity, The street address in the entity is incomplete and the city, state, and ZIP Code in the entity agree with the city, state, and ZIP Code on the attachment Perfect the street address in the entity with the street address from the attachment. Enter the perfected street address in Field 01ADD. Caution: Perfect only present but imperfect information, not missing information, and perfect an incomplete address with the information you find elsewhere in the return or any attachments only if that information is consistent with the imperfect information in the entity. Consider the city, state, and ZIP Code a single block of information. If you cannot perfect the entity with other information in the return, research INOLE and take the following action: If the Address is... Then... A] Found, Enter it as Long Entity (See IRM 3.12.2.4.2). B] Not found, Enter IRS in Field 01ADD. Enter the center city and state in Field 01C/S and unique ZIP Code in Field 01ZIP. See (3) below. Caution: Use the center address only if you can’t perfect the address or find an address with INOLE. Caution: Don’t use any other command codes to locate the address. The city, state, and ZIP Code for each center are below: Center 01C/S 01ZIP AUSPC Austin/TX 73301 KCSPC Kansas City/MO 64999 OSPC Ogden/UT 84201 3.12.3.4.6 (01-01-2017) Error Code 015 (CE) Spouse SSN Blank Error Code 015 instructions follow. 3.12.3.4.6.1 (01-01-2023) Fields Displayed, Form 1040 (EC 015) This table shows the fields displayed. 1040 Field Name CL Clear Code 01SS Secondary SSN 01NL1 Name Line 1 01NL2 Name Line 2 01ADD Street Address 01C/S City/State 01ZIP ZIP Code 01FSC Filing Status Code 01CCC Computer Condition Code 01DSI Dependent Status Indicator 94EXV Exemption Code Verified 3.12.3.4.6.2 (01-01-2017) Invalid Conditions (EC 015) Error Code 015 generates when all of the following exist: Field 01FSC is 2, or 6. Field 01SS is blank. Computer Condition Code J is not present. The Document Code is not 72 or 73. Exception: Error Code 015 will not generate when the Tax Class is 210 and the Blocking Series is 000-299 (SFR). 3.12.3.4.6.3 (04-25-2022) Correction Procedures (EC 015) Correct coding and transcription errors and misplaced entries in displayed fields. Enter C in the Clear Field if either of the following apply: FSC is 3, or FSC is 2, and spousal exemption has been disallowed in EC 010, 012, or 013. Check the return and attachments for a Secondary SSN. If a Secondary SSN is found, enter in Field 01SS. If there is any indication that the spouse is not required to obtain an SSN/ITIN (i.e., Amish/Mennonite or Form 4029 indicated for the spouse on the return or attachments): Enter B in Field 01RPC if EIC is claimed. If previous entries have been made in Field 94EXV (i.e., EC 012) verify that Field 94EXV has a 1 in the second position to allow the spouse’s exemption. Enter J in Field 01CCC when FSC is 2, or 6. For TY96 and later, the Secondary SSN is required to process the return if any of the following are present: The Primary taxpayer is deceased, and it is a joint return. Form 4137, Social Security and Medicare Tax on Unreported Tip Income, tax is being paid for the secondary taxpayer. Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts, is filed for the secondary taxpayer. Form 8606, Nondeductible IRAs, is filed for the secondary taxpayer. Form 8919, Uncollected Social Security and Medicare Tax on Wages, tax is being paid for the secondary taxpayer (TY07 and later). Form 8941, Credit for Small Employer Health Insurance Premiums, is being filed and unable to determine who is filing the form (TY14 and later). Schedule H, Household Employment Taxes, is filed for the secondary taxpayer. Self-Employment (SE) Tax is being paid for the secondary taxpayer. If the Secondary SSN cannot be found on the return or attachments, research CC INOLE using the Primary’s SSN. If not found on INOLE, use CC NAMES and NAMEI for the secondary taxpayer. If the Secondary SSN is... And... Then... A] Found, Enter the SSN in Field 01SS. B] Not found, Is required (see the preceding (5), SSPND 211 to correspond for the Secondary SSN. C] Not found, Is not required (see the preceding (4), Enter 0 (zero) in the second position of Field 94EXV. Enter B in Field 01RPC if EIC is claimed. If conditions permit the immediate assignment of a temporary TIN (e.g., No Reply to an IRS request for a valid Secondary SSN), SSPND 320 to have Entity Control assign a temporary TIN (IRSN). 3.12.3.4.7 (01-01-2017) Error Code 016 (CE) FSC 2 and No Ampersand Error Code 016 instructions follow. 3.12.3.4.7.1 (11-27-2020) Fields Displayed, Form 1040 (EC 016) This table shows the fields displayed. 1040 Field Name 01NL1 Name Line 1 01FSC Filing Status Code 01EXC Exemption Code 03TTX Tentative Tax >>>> Tentative Tax Computer 3.12.3.4.7.2 (01-01-2017) Invalid Conditions (EC 016) Error Code 016 generates when either of the following exist: Filing Status Code (FSC) is 2 but there is no ampersand (&) present in the First Name Line (Field 01NL1). FSC is not 2 and there is an ampersand present in First Name Line. 3.12.3.4.7.3 (04-25-2022) Correction Procedures (EC 016) Correct coding and transcription errors and misplaced entries in displayed fields. Determine if FSC must be changed when Tentative Tax is present. Refer to specific procedures in IRM 3.12.2.4.3.12, Field 01FSC in Section 01. Determine the filing status (when there is no underprint in Tentative Tax) from the name(s) in caption, signature(s), and/or filing status areas. Take the following actions: If FSC is determined to be... Then... A] Joint, Correct Field 01NL1 to reflect two names separated by an "&" . B] Other than Joint, Correct the name line and delete "&" , if present. When the second name is not available from the signature line, SSPND 211. If you are unable to determine the FSC, SSPND 211, and complete Form 6001 using paragraph F for Form 5129. 3.12.3.4.8 (01-01-2017) Error Code 017 (CE) Validation of ITIN Deactivation Status Error Code 017 instructions follow. 3.12.3.4.8.1 (10-16-2024) Fields Displayed, Form 1040 (EC 017) This table shows the fields displayed: 1040 Field Name CL Clear Code 01FSC Filing Status Code 01TXP Tax Period 01EXC Exemption Code 94EXV Exemption Verified 01RPC Return Processing Code 01SPC Special Processing Code 01PS Primary SSN 01NA1> Primary NAP Access Indicator 01PIC> Primary ITIN Status Code 01SS Secondary SSN 01NA2> Secondary NAP Access Indicator 01SIC> Secondary ITIN Status Code 01DS1 Dependent 1 SSN 01NP1> Dependent 1 NAP Access Indicator 01DC1> Dependent 1 ITIN Status Code 01DS2 Dependent 2 SSN 01NP2> Dependent 2 NAP Access Indicator 01DC2> Dependent 2 ITIN Status Code 01DS3 Dependent 3 SSN 01NP3> Dependent 3 NAP Access Indicator 01DC3> Dependent 3 ITIN Status Code 01DS4 Dependent 4 SSN 01NP4> Dependent 4 NAP Access Indicator 01DC4> Dependent 4 ITIN Status Code 02DTR Dependent TIN Requirement 21DSI Dependent 1 Child Care SSN 21NA1> Dependent 1 Child Care NAP Access Indicator 21CC1> Child Care 1 NAP ITIN Status Code 21DS2 Dependent 2 Child Care SSN 21NA2> Dependent 2 Child Care NAP Access Indicator 21CC2> Child Care 2 NAP ITIN Status Code 03GE> Gross Exemption Amount Computer 03INC Taxable Income Amount >>>> Taxable Income Computer 01TCE> Child Tax Credit Total Eligible Computer Number 01TDE> Other Dependent Credit Total Eligible Computer Number 03COD> Gross Child and Other Dependent Credit Computer 03COD Child and Other Dependent Credit Amount >>>> Child and Other Dependent Credit Computer 03ACT> Gross Additional Child Credit Computer 03ACT Additional Child Tax Credit Amount >>>> Additional Child Tax Credit Computer 21QI Qualifying Individual Number 21GC> Gross Child Care Credit Computer 05302 Child Care Credit 50AST> Education Credit Eligible Student Computer Number 05GEC> Gross Education Credit Computer 05303 Education Credit Amount >>>> Education Credit Computer 03AOC Refundable Education Credit Amount >>>> Refundable Education Credit Computer 3.12.3.4.8.2 (01-01-2018) Invalid Conditions (EC 017) Error Code 017 generates when: The ITIN Status Code I (inactive) is present in any of the fields listed below: • Primary ITIN Status Code (01PIC>) • Secondary ITIN Status Code (01SIC>) • Dependent 1 ITIN Status Code (01DC1>) • Dependent 2 ITIN Status Code (01DC2>) • Dependent 3 ITIN Status Code (01DC3>) • Dependent 4 ITIN Status Code (01DC4>) • Child Care 1 ITIN Status Code (21CC1>) • Child Care 2 ITIN Status Code (21CC2>) The Primary TIN begins with "9" and "X" is present in Field 01CCC or if Filing Status is 2 and Secondary TIN begins with "9" and "E" is present in Field 01RPC. 3.12.3.4.8.3 (02-03-2021) Correction Procedures (EC 017) Go to the bottom of the screen and transmit to validate. REJECTS ONLY - When returns are in workable suspense inventory, GTSEC 02 and enter R in Field 02RI to revalidate. Enter C in the Clear Field and continue processing. Caution: This action is for the Rejects screen only, not Error Code 017. Correct coding and transcription errors and misplaced entries in displayed fields. Caution: Field 94EXV may have been used to resolve Error Codes 010, 012, 013, and 015. If an exemption was disallowed in a previous error code, leave as disallowed. Review the ITIN Status Codes for the following Fields: 01PIC> 01SIC> 01DC1> 01DC2> 01DC3> 01DC4> Review the fields listed in (4) to determine if the ITIN listed has an ITIN Status Code of "I" . If the ITIN Status Code is "I" , use Field 94EXV to disallow the exemption. Reminder: If RPC O is present, enter 0 (zero) in the first position to disallow the primary taxpayer. If the ITIN Status Code is "U" for any of the fields in (4), allow the exemption. If a child, research to determine a child’s date of birth for each ITIN Status Code U, prior to allowing or disallowing the Child Tax Credit and/or Additional Child Tax Credit. Note: The ITIN Status of “U=Unvalidated” is systemically generated at the beginning of 2016 on DM-1 only for all ITINs with zeros in the date of birth. If more than 4 dependents are present, research the dependents with an ITIN using INOLES for the ITIN Status Code. If the ITIN Status Code is "I" or if the TIN is invalid, use Field 94EXV to disallow the dependent. Review the Child Care ITIN Status Code in Fields 21CC1> and 21CC2>. If the ITIN Status Code is "I" , enter only the number of Qualifying Individuals in Field 21QI. It is not necessary to enter 0 (zero), just blank Field 21QI. If the Child Care Qualifying Individual with an ITIN listed on Form 2441 is not one of the four dependent TINs in Field 01DS1/2/3/4, or an additional dependent researched above: Research CC INOLES for the ITIN Status Code for all other Child Care Qualifying Individuals with an ITIN. Determine the number of Child Care Qualifying Individuals and enter the number in Field 21QI. Austin only - If RTS shows the ITIN status as "revoked" , disallow the exemption(s) using Field 94EXV. When all required actions have been taken for dependents and Child Care ITINs and EC 017 redisplays, enter C in the Clear Field. 3.12.3.4.9 (01-01-2017) Error Code 018 (CE) Date of Death is Before Tax Period Error Code 018 instructions follow. 3.12.3.4.9.1 (11-27-2020) Fields Displayed, Form 1040 (EC 018) This table shows the fields displayed: 1040 Field Name CL Clear Code 01FSC Filing Status Code 01CCC Computer Condition Code 01TXP Tax Period 01EXC Exemption Code 94EXV Exemption Code Verified 01RPC Return Processing Code 01SPC Special Processing Code 01DSI Dependent Status Indicator 01PNC Primary Name Control 01PS Primary SSN 01PDD> Primary NAP Date of Death 01SNC Secondary Name Control 01SS Secondary SSN 01SDD> Secondary NAP Date of Death 01DN1 Dependent 1 Name Control 01DS1 Dependent 1 SSN 01DD1> Dependent 1 NAP Date of Death 01DN2 Dependent 2 Name Control 01DS2 Dependent 2 SSN 01DD2> Dependent 2 NAP Date of Death 01DN3 Dependent 3 Name Control 01DS3 Dependent 3 SSN 01DD3> Dependent 3 NAP Date of Death 01DN4 Dependent 4 Name Control 01DS4 Dependent 4 SSN 01DD4> Dependent 4 NAP Date of Death 21CN1 Child Care Dependent 1 Name Control 21DS1 Child Care Dependent 1 SSN 21DD1> Child Care Dependent 1 NAP Date of Death 21CN2 Child Care Dependent 2 Name Control 21DS2 Child Care Dependent 2 SSN 21DD2> Child Care Dependent 2 NAP Date of Death 43NC1 EIC Child 1 Name Control 43SS1 EIC Child 1 SSN 43DD1> EIC Child 1 NAP Date of Death 43NC2 EIC Child 2 Name Control 43SS2 EIC Child 2 SSN 43DD2> EIC Child 2 NAP Date of Death 43NC3 EIC Child 3 Name Control 43SS3 EIC Child 3 SSN 43DD3> EIC Child 3 NAP Date of Death 3.12.3.4.9.2 (01-01-2017) Invalid Conditions (EC 018) Error Code 018 generates when either the Primary, Secondary, or any Dependent NAP date of death is prior to the tax period of the return. 3.12.3.4.9.3 (04-18-2024) Correction Procedures (EC 018) Correct coding and transcription errors and misplaced entries in displayed fields. Caution: Field 94EXV may have been used to resolve error codes 010, 012, 013, 015, and 017. If an exemption was disallowed in the previous error codes, leave as disallowed. Research using CC INOLE to verify that the taxpayer is using the correct SSN. If the return is for a single deceased taxpayer, or two deceased taxpayers on a joint return, who died prior to the tax period; no dependents are listed on the return; the date of death has been written on the return or attachment, and the total income is $600 or more, SSPND 640 for Rejects to route the document for Form 1041 processing. Note: If total income is less than $600, enter C in the clear field. If a copy of a death certificate is attached to the return; the death certificate shows a date of death in the tax year of the return; and either the NAP underprint or CC INOLE shows a different DOD, enter C in the Clear Field. If the date of death is written on the return or is on an attachment and it matches the NAP date of death (prior to the tax period of the return), disallow the exemption, change the filing status as appropriate, and assign the appropriate TPNC(s). If the taxpayer has attached documentation from the Social Security Administration stating that the reportedly deceased person is not deceased, accept the explanation and enter C in the Clear Field. If after review and correction of (1) through (6) and EC 018 still displays, SSPND 211. Complete Form 6001 using paragraph Z. 3.12.3.4.9.4 (01-23-2023) Reply Procedures (EC 018) Drop to the bottom and transmit. Note: If the response indicates the Primary, Secondary, or Dependent originally identified as deceased is not deceased and the taxpayer has gone to Social Security Administration (SSA) and has gotten documentation indicating a correction to SSA records the error code may close if updated information has been received from SSA. SSA data is updated weekly. If taxpayer replies to correspondence with copies of official documents from the Social Security Administration or other government offices, evaluate and accept or reject their validity. If the documents... And the documents... Then... ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Accept the validity of the documents. SSPND 320 to Entity. Write on the referral "TP not deceased" or "Dependent not deceased. " ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and sent to Entity Response from Entity Entity notates - "DOD removed" , drop to the bottom of the screen and transmit. If EC 018 redisplays, enter C in the Clear Field. Entity notates - "DOD still present/No SSA letter provided" , follow no reply procedures. Entity notates - "DOD is not present" , drop to the bottom of the screen and transmit. Note: EC 018 may not display when you enter C in the first displayed screen. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Reject the validity of the documents and follow the procedures for no reply. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Reject the validity of the documents and follow the procedures for no reply. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Reject the validity of the documents and follow the procedures for no reply. 3.12.3.4.10 (01-01-2018) Error Code 019 (CE) Dependent Date of Birth is Greater Than Tax Period Error Code 019 instructions follow. 3.12.3.4.10.1 (11-27-2020) Fields Displayed, Form 1040 (EC 019) This table shows the fields displayed. 1040 Field Name CL Clear Code 01FSC Filing Status Code 01TXP Tax Period 01EXC Exemption Code 94EXV Exemption Code Verified 01RPC Return Processing Code T-DAT> Tentative Return Due Date Computer 01PS Primary SSN 01NA1> Primary NAP Access Indicator 01PAD> Primary NAP TIN Assignment Date 01SS Secondary SSN 01NA2> Secondary NAP Access Indicator 01SAD> Secondary NAP TIN Assignment Date 01DS1 Dependent 1 SSN 01YB1> Dependent 1 NAP Date of Birth 01NP1> Dependent 1 NAP Access Indicator 01AD1> Dependent 1 TIN Assignment Date 01DS2 Dependent 2 SSN 01YB2> Dependent 2 NAP Date of Birth 01NP2> Dependent 2 NAP Access indicator 01AD2> Dependent 2 TIN Assignment Date 01DS3 Dependent 3 SSN 01YB3> Dependent 3 NAP Date of Birth 01NP3> Dependent 3 NAP Access Indicator 01AD3> Dependent 3 TIN Assignment Date 01DS4 Dependent 4 SSN 01YB4> Dependent 4 Date of Birth 01NP4> Dependent 4 NAP Access Indicator 01AD4> Dependent 4 TIN Assignment Date 21DS1 Child Care Dependent 1 SSN 21YB1> Child Care Dependent 1 NAP Date of Birth 21DS2 Child Care Dependent 2 SSN 21YB2> Child Care Dependent 2 NAP Date of Birth 43SS1 EIC Child 1 SSN 43YB1> EIC Child 1 NAP Date of Birth 43NP1> EIC Child 1 NAP Access Indicator 43AD1> EIC Child 1 TIN Assignment Date 43SS2 EIC Child 2 SSN 43YB2> EIC Child 2 NAP Date of Birth 43NP2> EIC Child 2 NAP Access Indicator 43AD2> EIC Child 2 TIN Assignment Indicator 43SS3 EIC Child 3 SSN 43YB3> EIC Child 3 NAP Date of Birth 43NP3> EIC Child 3 NAP Access Indicator 43AD3> EIC Child 3 TIN Assignment Indicator 01TCE> Child Tax Credit Total Eligible Computer Number 94CEV Child Tax Credit Total Eligible Verified Number 01TDE> Other Dependent Credit Total Eligible Computer Number 94DEV Other Dependent Credit Total Eligible Verified Number 03COD> Gross Child and Other Dependent Credit Computer 03ACT> Gross Additional Child Tax Credit Computer Amount 50AST> Education Credit Eligible Student Computer Number 05GEC> Gross Education Credit Computer E-NUM> Qualified EIC Dependents Number 03EIC EIC Amount >>>>> EIC Amount Computer 3.12.3.4.10.2 (01-01-2017) Invalid Condition (EC 019) Error Code 019 generates when any Dependent NAP date of birth is greater that the tax period of the return. 3.12.3.4.10.3 (01-23-2023) Correction Procedures (EC 019) Correct coding and transcription errors and misplaced entries in displayed fields. Caution: Field 94EXV may have been used to resolve Error Codes 010, 012, 013, 015, 017, and 018. If an exemption was disallowed in the previous error codes, leave as disallowed. If a dependent date of birth is greater than the tax period of the return (for example: child’s date of birth is 01-15-2023 and tax period is 2022), enter the number of allowable dependents in Field 94EXV. Total the number of exemptions claimed in positions 3 through 8 of Field 01EXC and subtract the sum of all dependents that have a date of birth greater than the tax period of the return. Example: 4 dependents were claimed, one dependent’s date of birth is greater than the tax period of the return: Example: Field 01EXC 10400000 Field 94EXV 10300000 If a Child Care qualifying person’s NAP Date of Birth is greater than the tax period of the return, GTSEC 21 and enter the number of eligible qualifying individuals for Child Care Credit in Field 21QI. If EC 280 displays, assign TPNC 708 (TY17 and prior, assign TPNC 606). Caution: Field 21QI may have been used to resolve Error Code 017 for an expired ITIN. If the dependent was disallowed in EC 017, leave as disallowed. If a Child Tax Credit/Additional Child Tax Credit child’s (dependent) date of birth is after the tax period of the return, GTSEC 01 and enter 0 (zero) in Field 01CT1/2/3/4 of the appropriate child. If EC 290 and/or 344/345 display, assign TPNC 708 (TY17 and prior, assign TPNC 606). If a Schedule EIC Child’s NAP Date of Birth is after the tax period of the return and the child is not being claimed as a dependent on the return, delete the SSN from Field 43SS1/2/3, as appropriate. If EC 337 displays, assign TPNC 750. If there are more than four dependent SSNs present on the return and all four of the transcribed SSNs have a NAP Access Indicator of 2 or 9, validate the other dependents using CC INOLE. Enter the number of allowable dependents in Field 94EXV. Note: If it is determined that a Child and Dependent Care Credit dependent or an EIC child’s TIN is invalid and the same child is listed as a fifth or subsequent dependent, adjust positions 3 through 8 of Field 94EXV accordingly. If no valid dependents are present in Field 94EXV (positions 3 through 8 are 0 (zero) and Field 01FSC is 4, determine if the taxpayer qualifies for FSC 4 without dependents (see IRM 3.12.3.6.2, EC 034). If the taxpayer qualifies for FSC 4 without dependents, change Field 01FSC to 7. If the taxpayer does not qualify, change Field 01FSC to 1. If no valid dependents are present in Field 94EXV (positions 3 through 8 are 0 (zero)) and Field 01FSC is 5, determine if the taxpayer qualifies, see IRM 3.12.3.6.2, EC 034. If the taxpayer qualifies for FSC 5, enter C in the Clear Field. If the Child and Dependent Care Credit or EIC Child(ren) TINs are invalid and are not the same children claimed as dependents enter the number of dependents claimed in Field 01EXC in Field 94EXV. If RPC O or DSI 1 is present, and entries are made in Field 94EXV, enter 0 (zero) in the first position of Field 94EXV to disallow the exemption for the primary taxpayer. For TY95 and prior, ensure that the exemptions transcribed in Field 01EXC were entered correctly, then enter the exemptions in Field 01EXC into Field 94EXV. If a change to Field 94EXV causes a change to taxable income, assign TPNC 708 when Error Code 250 displays. (TY17 and prior, assign TPNC 606.) When all required actions have been taken and EC 019 redisplays, enter C in the Clear Field. 3.12.3.5 (01-01-2017) Error Codes 020-030 Instructions for Error Codes 020 to 030 follow. 3.12.3.5.1 (01-01-2017) Error Code 020 (CE) Major City Code and Address Error Code 020 instructions follow. 3.12.3.5.1.1 (11-27-2020) Fields Displayed, Form 1040 (EC 020) This table shows the fields displayed. 1040 Field Name 01NL2 Name Line 2 01ADD Street Address 01C/S City/State 01ZIP ZIP Code 3.12.3.5.1.2 (01-01-2017) Invalid Conditions (EC 020) Error Code 020 generates when a valid Major City Code is present in City/State and the street address is not present. 3.12.3.5.1.3 (01-01-2017) Correction Procedures (EC 020) Correct coding and transcription errors and misplaced entries in displayed fields. Search the return and/or attachments for correct address. If found, enter in Field 01ADD. Refer to IRM 3.12.2.4.3.7. Research CC INOLE when an address is not found on the return or attachments and take the following action: If the address is... Then... A] Found, Enter street address in Field 01ADD. B] Not found, Follow procedures for EC 014 in IRM 3.12.3.4.5.3(2). 3.12.3.5.2 (01-01-2019) Error Code 021 (CE) Major City Code/ZIP Code Error Code 021 instructions follow. 3.12.3.5.2.1 (11-27-2020) Fields Displayed, Form 1040 (EC 021) This table shows the fields displayed. 1040 Field Name 01C/S City/State 01ZIP ZIP Code 3.12.3.5.2.2 (01-01-2019) Invalid Conditions (EC 021) Error Code 021 generates when a valid Major City Code is present (01C/S) and one of the following exist: ZIP Code (Field 01ZIP) is blank. ZIP Code (Field 01ZIP) is present but is not correct for that Major City Code. 3.12.3.5.2.3 (01-01-2019) Correction Procedures (EC 021) Correct coding and transcription errors and misplaced entries in displayed fields. Search the return and/or attachments for the correct ZIP Code and take the following action: If the ZIP Code is... Then... A] Found, but is not correct for the Major City Code, Enter the City and State in Field 01C/S. B] Found, and is correct for the Major City Code, Enter in Field 01ZIP. C] Not Found and a Major City Code is present in Field 01C/S, Enter the City and State in Field 01C/S. Enter the ZIP Code in Field 01ZIP. See Exhibit 3.12.2-11, Three-Digit ZIP Code. Enter 01 as the fourth and fifth characters of Field 01ZIP. 3.12.3.5.3 (01-01-2019) Error Code 022 (CE) ZIP Code/State Code Error Code 022 instructions follow. 3.12.3.5.3.1 (11-27-2020) Fields Displayed, Form 1040 (EC 022) This table shows the fields displayed. 1040 Field Name 01C/S City/State 01ZIP ZIP Code 3.12.3.5.3.2 (01-01-2019) Invalid Conditions (EC 022) Error Code 022 generates when a valid State Code is present in Field 01C/S and either of the following exist: ZIP Code (Field 01ZIP) is not present. ZIP Code (Field 01ZIP) is present but is not correct for that State Code. 3.12.3.5.3.3 (01-01-2019) Correction Procedures (EC 022) Correct coding and transcription errors and misplaced entries in displayed fields. Search the return and/or attachments for the correct ZIP Code. Enter in Field 01ZIP if found. If a valid ZIP Code can’t be found on the return and/or attachments, enter the first ZIP Code listed for the state in Field 01ZIP with 01 as the fourth and fifth characters. See Exhibit 3.12.2-11, Three-Digit ZIP Code. 3.12.3.5.4 (01-01-2020) Error Code 023 - Reserved Reserved. 3.12.3.5.5 (01-01-2018) Error Code 024 (CE) International Form 2555/EZ Without Area Office (AO) Error Code 024 instructions follow. 3.12.3.5.5.1 (01-01-2017) Fields Displayed, Form 1040 (EC 024) The following fields are displayed: Section 34 Present Section 35 Present 3.12.3.5.5.2 (01-01-2018) Invalid Conditions (EC 024) Error Code 024 generates when Section 34 or Section 35 is present, and File Location Code is not 20 (first two digits of the DLN). 3.12.3.5.5.3 (01-01-2017) Correction Procedures (EC 024) Search the attachments for Form 2555 and take the following action: If Form 2555 is... Then... A] Found, SSPND 651. AUSPC, SSPND 610. Notate on Form 4227, "International Return" . B] Not Found, Use Command Code DLSEC and delete Section 34/35. 3.12.3.5.6 (01-01-2017) Error Code 026 (CE) CCC L or W Is Present Error Code 026 instructions follow. 3.12.3.5.6.1 (11-27-2020) Fields Displayed, Form 1040 (EC 026) This table shows the fields displayed. 1040 Field Name CL Clear Code 01NL1 Name Line 1 01NL2 Name Line 2 01CCC Computer Condition Code 02NC> Non-Compute Code Computer 03BDR> Balance Due/Overpayment Taxpayer Computer >>>> Balance Due/Overpayment Computer 3.12.3.5.6.2 (01-01-2017) Invalid Conditions (EC 026) Error Code 026 generates when both of the following exist: Computer Condition Code (CCC) L or W is present in Field 01CCC. Second Name Line (Field 01NL2) is not present. 3.12.3.5.6.3 (10-16-2024) Correction Procedures (EC 026) Correct coding and transcription errors and misplaced entries in displayed fields. Verify that CCC L or W is correct. If CCC L or W is not required, delete the code(s) from Field 01CCC. Note: CCC L or W is required only on refund or Non-Compute Returns. Correct CCC L or W when it is determined to be incorrect using the following table: If Second Name Line payee is... Then... A] An individual that is not court appointed, Enter W in Field 01CCC. B] A court appointed individual, Enter L in Field 01CCC. C] Place of business (court appointed or not), Enter L in Field 01CCC. D] Both a surviving spouse and a court appointed personal representative, Enter L in Field 01CCC. Search the return and/or attachments for the Second Name Line (Field 01NL2), when CCC L or W is determined to be correct and take the following action: If Second Name Line is... Then... A] Found and Entity is short or intermediate, Enter C in the Clear Field. B] Found edited or on the return or attachments, Enter the First Name Line in Field 01NL1, if not present. Enter the Second Name Line in Field 01NL2. C] Not found, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ SSPND 211 to correspond with the Estate for Form 1310. Complete Form 6001 using paragraph D. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ SSPND 211 to correspond. Complete Form 6001 using paragraph e with fill-in #3. 3.12.3.5.6.4 (04-25-2022) Field 01CCC - A, F or 9 (EC 026) Computer Condition Codes A, F and/or 9 are used to designate the death of a taxpayer during the tax period. Their application is as follows: CCC A designates that both taxpayers died during the tax period. CCC F designates that the Primary taxpayer died during the tax period. CCC 9 designates that the Secondary taxpayer died during the tax period. Search the return and attachments for the date of death when the Primary and/or Secondary taxpayer is deceased. Research CC INOLE (using Definer S) for the date of death when it is not found on the return or attachments. Add or correct CCC A, F or 9 using the following table: If deceased taxpayer is the... And the date of death is... Then... A] Primary, During the tax period of the return, Enter F in Field 01CCC. B] Primary, After the tax period of the return, Delete F from Field 01CCC if present. C] Secondary, During the tax period of the return, Enter 9 in Field 01CCC. D] Secondary, After the tax period of the return, Delete 9 from Field 01CCC if present. E] Primary and Secondary, During the tax period of the return, Enter A in Field 01CCC. F] Primary and Secondary, After the tax period of the return, Delete A from Field 01CCC if present. If the date of death is not found through research, SSPND 211. Complete Form 6001 using paragraph C. If no corrections are necessary, enter C in Clear Field. 3.12.3.5.7 (01-01-2018) Error Code 027 - Reserved Reserved. 3.12.3.5.8 (01-01-2017) Error Code 028 (CE) Decedent Return Check Error Code 028 instructions follow. 3.12.3.5.8.1 (01-01-2023) Fields Displayed, Form 1040 (EC 028) The following table shows the fields displayed: 1040 Field Name CL Clear Code 01FSC Filing Status Code 01TXP Tax Period 01PS Primary SSN 01PNC Primary Name Control >>>>> Primary NAP EIF Name Control 01PDD> Primary NAP Date of Death 01SS Secondary SSN 01SNC Secondary Name Control >>>>> Secondary NAP EIF Name Control 01SDD> Secondary NAP Date of Death 01NL1 Name Line 1 01NL2 Name Line 2 01CCC Computer Condition Code 01FPC Form Processing Code 01RPC Return Processing Code 01SPC Special Processing Code 03WH Withholding 03CEL Estimated Tax Credit Elect 03ESP Estimated Tax Payments PETP> Primary NAP Estimated Tax/Credit Elect Payment Code SETP> Secondary NAP Estimated Tax/Credit Elect Payment Code 03BDR Balance Due/Refund >>>>> Balance Due/Overpayment Computer 03BDR> Balance Due/Overpayment Taxpayer Computer 3.12.3.5.8.2 (01-01-2019) Invalid Conditions (EC 028) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 3.12.3.5.8.3 (10-16-2024) Correction Procedures (EC 028) Correct coding and transcription errors and misplaced entries in displayed fields. Drop to the bottom and transmit. If FSC is 3 or 6 and spouse is deceased, enter C in the Clear Field. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If a death certificate or a Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, is attached to the return that shows the taxpayer died in the tax year of the return, enter the following computer condition code(s) in Field 01CCC by relevant condition. CCC F - if the primary taxpayer is deceased. CCC 9 - if the secondary taxpayer is deceased. CCC A - if both the primary and secondary taxpayers are deceased. Note: Review Field 01NL1 for the notation DECD after the taxpayer(s) who is deceased. If not present, enter after the appropriate name, see IRM 3.12.2.4.3.5(5). If Form 1310 or other information attached to the return identifies the recipient of the refund, enter one of the following computer condition codes in Field 01CCC: CCC L - if the name on line 2 of Form 1310 has a court appointed individual, a place of business (court appointed or not) or both a surviving spouse and a court appointed personal representative. CCC W - if the name on line 2 of Form 1310 has the name of the surviving spouse or an individual that is not court appointed. If there is no indication on the return that the taxpayer is deceased, SSPND 211 to correspond for any missing or incomplete item in the list below. There is no tolerance for unsupported withholding for these returns. Income must be supported too, if any refundable credit is claimed on the return. Establishment of death, Form 1310, and death certificate - complete Form 6001 using paragraph 0. Support for income or withholding - complete Form 6001 using paragraph G. Note: Do not research IRPTR. 3.12.3.5.8.4 (10-16-2024) Reply to Correspondence (EC 028) Drop to the bottom and transmit. Note: If the response indicates the Primary, Secondary, or Dependent originally identified as deceased is not deceased and the taxpayer has gone to Social Security Administration (SSA) and has gotten documentation indicating a correction to SSA records, the error code could fly if updated information has been received from SSA. SSA data is updated weekly. If taxpayer replies to correspondence with copies of official documents from the Social Security Administration or other government offices, evaluate and accept or reject their validity. If the documents... And the documents... Then... ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Accept the documents. SSPND 320 to Entity. Write on the referral TP not deceased or Dependent not deceased. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Response from Entity, Response from Entity Entity notates - "DOD removed" , drop to the bottom of the screen and transmit. If EC 028 redisplays enter C in the Clear Field. Entity notates - "DOD still present/No SSA letter provided" , follow no reply procedures. Entity notates - "DOD is not present" , if EC 028 displays, drop to the bottom of the screen and transmit. EC 028 may not display when you enter C in the first displayed screen. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ RJECT 640 and send the document for 1041 processing. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Reject the documents and follow the procedures for no reply. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Reject the documents and follow the procedures for no reply. If the taxpayer returns all the requested documents and they are all in order, process the return normally and refer to the remainder of the procedures, see IRM 3.12.3.5.8.3(4) and (5) for computer condition codes. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Caution: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If the taxpayer states that they filed the return and Form 14039, Identity Theft Affidavit, is attached, enter 8 in Field 01FPC. If the taxpayer states that they filed the return and Form 14039(SP), Identity Theft Affidavit (Spanish Version) is attached, enter 9 in Field 01FPC. If the taxpayer states not my return, see IRM 3.12.37.25.6.3. If the reply indicates that the filer of the deceased person’s return is the surviving spouse, and the filing status is single or head of household, consider the reply insufficient and follow procedures in IRM 3.12.3.35.1.2. 3.12.3.5.9 (01-01-2017) Error Code 029 (CE) Unclaimed Credits Error Code 029 instructions follow. 3.12.3.5.9.1 (01-01-2023) Fields Displayed, Form 1040 (EC 029) This table shows the fields visible at the error code. 1040 Field Name CL Clear Field 01FSC Filing Status Code 01TXP Tax Period 01PS Primary TIN 01PNC Primary Name Control >>>>> NAP EIF Primary Name Control 01SS Secondary TIN 01SNC Secondary Name Control >>>>> NAP EIF Secondary Name Control 01CCC Computer Condition Code 01RPC Return Processing Code 01SPC Special Processing Code 03WH Withholding 03CEL Estimated Tax Credit Elect 03ESP Estimated Tax Payments PETP> Primary NAP Estimated Tax/Credit Elect Code SETP> Secondary NAP Estimated Tax/Credit Elect Code 05EXT Form 4868 Payment 03BDR Balance Due Refund >>>>> Balance Due/Refund Computer 03BDR> Balance Due/Overpayment Taxpayer Computer 3.12.3.5.9.2 (11-27-2020) Invalid Conditions (EC 029) Error Code 029 generates when all the following conditions are present: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 3.12.3.5.9.3 (04-25-2022) Correction Procedures (EC 029) Correct coding and transcription errors and misplaced entries in displayed fields. Read all instructions under Correction Procedures before taking any action. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Note: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Exception: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Verify the taxpayer’s amount for income tax withheld in Field 03WH of Form 1040 with Forms W-2 or Forms 1099 or other statements of earnings and withholding the taxpayer provides. If the forms the taxpayer provides don’t allow you to verify the withholding, use the information available with IRPTR. Caution: Before suspending for any required support for withholding, read the rest of the error code to determine if another correspondence paragraph must be included. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Caution: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Reminder: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 3.12.3.5.9.4 (10-16-2024) Reply to Correspondence (EC 029) READ ALL INSTRUCTION UNDER REPLY TO CORRESPONDENCE, BEFORE TAKING ANY ACTION. If the taxpayer’s reply is complete and acceptable, ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ process the return with the payments. ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Enter the estimated tax payments and credit elect in Field 03ESP of Form 1040 and transmit. When EC 364/366 displays, assign TPNC 558. If the taxpayer’s reply indicates the payment was posted to the wrong tax year, move the payment to the correct tax year. See the instructions in IRM 3.12.37.26.6, Credit Transfers. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If the payment(s) was misapplied and: You can determine the correct taxpayer, transfer the misapplied credit to the taxpayer’s account. See the instructions in IRM 3.12.37.26.6. Enter SSPND 494. Research using CC IMFOLT or TXMODA, which will reflect the posting of the payment(s). After the credit transfer has been posted, process the return. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ If the taxpayers’ reply includes page 1 and/or page 2 of their return and the money amounts do not match the original return that was submitted, take the following actions: Do not make any changes to the return in ERS. Enter 3 in Field 01CCC. When EC 029 redisplays, enter C in the Clear Field. If the taxpayer indicates not my return, either by checking the box on LTR 12C or stating "not my return" or similar statement, see IRM 3.12.37.25.6.3 . If the taxpayer states they filed the return and Form 14039 is attached, enter 8 in Field 01FPC. If the taxpayer states they filed the return and Form 14039(SP) is attached, enter 9 in Field 01FPC. 3.12.3.5.9.5 (10-16-2024) Prior Year (EC 029) (Rejects Only) If correspondence was issued in a previous calendar year (e.g., 2024) and the response is received or suspense period expires in the next calendar year (e.g., 2024), Error Code 029 will not display. Take the following actions: Enter GTREC and the DLN, transmit. Determine if the return you are working is a Reply or No Reply. If the return has a "Reply" , GTSEC 02, enter the correct reply received date in Field 02RPD and follow the instructions, EC 029, IRM 3.12.3.5.9.4 for replies. if EC 029 redisplays, enter C in the Clear Field. If additional errors display, continue to process as normal. If the return is a "No Reply" or the correspondence is undeliverable, enter RJECT 640 per IRM 3.12.3.35.1.3 for no reply/undeliverable. 3.12.3.5.10 (01-01-2018) Error Code 030 (CE) ITIN Filers With Form W-2 Error Code 030 instructions follow. 3.12.3.5.10.1 (01-01-2023) Fields Displayed, Form 1040 (EC 030) This table shows the fields displayed at EC 030. 1040 Field Name CL Clear Code 01FSC Filing Status Code 01NL1 Name Line 1 01PS Primary TIN 01SS Secondary TIN 03WG W-2 Wages 02W2A ITIN Return First W-2 SSN (ERS input only) 02W2B ITIN Return Second W-2 SSN (ERS input only) 04SFG Scholarship and Fellowship Grants 3.12.3.5.10.2 (01-01-2019) Invalid Conditions (EC 030) Error Code 030 generates on only paper returns when there is an amount in the W-2 Wages Field 03WG and the Primary TIN begins with "9" , or if FSC is 2 and the Secondary TIN begins with "9" . 3.12.3.5.10.3 (10-16-2024) Correction Procedures (EC 030) Correct coding and transcription errors and misplaced entries in displayed fields. AUSPC only - if the TIN is a newly assigned IRSN or ITIN, GTSEC 02 and enter R in Field 02RI. If either the primary or secondary TIN is an ITIN (ITINs begin with 9, and the fourth and fifth digits range from 50-65, 70-88, 90-92, or 94-99), follow these instructions: If at least one Form W-2 is attached, check the "Employee’s Social Security Number" on the first Form W-2. If the TIN in box "a" is a nine-digit TIN, and: Note: Also consider the TIN on Form 4852, substitute Form W-2, or a pay stub. • the Form W-2 TIN matches either the primary or secondary TIN, move to the next Form W-2, if present. • the Form W-2 TIN is different from the TIN in Field 01PS and/or Field 01SS, enter the TIN from Form W-2, box "a" , in Field 02W2A. If Field 02W2A has been entered in step (a) and there are still more Forms W-2 attached, check the "Employee’s Social Security Number" , on each subsequent Form W-2. If the TIN in box "a" is a nine-digit TIN, and is different from the TIN in Field 01PS/01SS/02W2A, enter the TIN from Form W-2, box "a" , in Field 02W2B. If the TIN in Form W-2 box "a" has been truncated (displaying only the last four digits) and: • The last four digits of the Form W-2 TIN match the last four digits of either the primary or secondary TIN, review all available W-2’s for a full SSN. • The last four digits of the Form W-2 TIN are different from the last four digits of the TIN in Field 01PS/01SS/02W2A/02W2B, SSPND 211 to correspond using paragraph 2 on Form 6001 Note: Before corresponding, make sure to review all W-2’s for a full SSN. If Form W-2 box "a" is blank or illegible, and there are no other Forms W-2 attached, enter C in the Clear Field If EC 030 redisplays, enter C in the Clear Field. Enter C in the Clear Field if: No Form W-2 or substitute is attached to the return. All Forms W-2 attached to the return have a TIN that matches either the primary or secondary TIN on the return. Field 01PS and/or Field 01SS contain an IRSN instead of an ITIN. 3.12.3.5.10.4 (10-16-2024) Reply to Correspondence EC 030 If the response is received after the due date of the return ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, GTSEC 02 and input correspondence date in Field 02RPD. Use the procedures in 3.12.3.5.10.3(3) to evaluate Forms W-2 provided in the reply. 3.12.3.6 (01-01-2017) Error Code 032-046 Instructions for Error Codes 032 to 046 follow. 3.12.3.6.1 (01-01-2017) Error Code 032 (CE) FSC 2 or 6 and Exemptions Error Code 032 instructions follow. 3.12.3.6.1.1 (11-27-2020) Fields Displayed, Form 1040 (EC 032) This table shows the fields displayed at EC 032. 1040 Field Name 01NL1 Name Line 1 01FSC Filing Status Code 01CCC Computer Condition Code 01EXC Exemption Code 94EXV Exemption Code Verified 01ABI Age/Blindness Indicator 0208 Form 4563 Indicator (Intl) 3.12.3.6.1.2 (01-01-2017) Invalid Conditions (EC 032) Error Code 032 generates when the FSC is 2 or 6, and: an exemption is not present in the second position of Field 01EXC, and Computer Condition Code G is not present. Error Code 032 generates when the FSC is not 2 or 6, and: an exemption is present in the second position of Field 01EXC, or either age or blind indicator for the secondary taxpayer is present, and. Computer Condition Code G is not present. 3.12.3.6.1.3 (04-25-2022) Correction Procedures (EC 032) Correct coding and transcription errors and misplaced entries in displayed fields. When the first and second position of field 01EXC are inconsistent with the FSC, determine the correct FSC and exemption coding from the return, attachments, or signature area and correct the coding. When the FSC is not 2 or 6, change the entry in position 2 in Field 01EXC to 0. See EC 250. Use the table below to correct information at odds with the filing status. If the box checked is for... And... Then... A] FSC 2, the spousal date of death is before the period of the return and the taxpayer takes no dependents delete the name of the deceased spouse from field 01NL1. change the FSC to 1. B] FSC 2, the spousal date of death is before the period of the return and the taxpayer takes one or more dependents delete the name of the deceased spouse from field 01NL1. change the FSC to 4 or 5 according to the FSC Chart in Section 01. C] FSC 3, the spouse is claimed as a dependent/exemption and the spouse has no income (no W-2 or Schedule C, for example, is in the spouse’s name) Change FSC to 6. Add an entry for the spouse in position 2 of Field 01EXC. D] FSC 1, 3, 4, or 7, a spousal ABI indicator is present in Field 01ABI in position 3 and/or 4 delete the spousal ABI indicator(s). E] FSC 3 or 4, the spouse is claimed as a dependent/exemption, and the spouse has income (a W-2 or Schedule C is in the spouse’s name, for example) SSPND 211. Complete Form 6001 using paragraph e with fill-in #40. F] FSC is 1 or 4, the spouse or common law spouse is claimed as a dependent, reports no income, and other dependents are claimed, did not sign the return, Remove the entry for the spouse from position 2 of Field 01EXC, and add it to position 7. Also, remove the spouse TIN from Field 01SS and the name control from Field 01SNC. Add the spouse TIN and name control to Fields 01DSX and 01DNX (X = dependent 1, 2, 3, or 4) as appropriate. G] FSC 4, the taxpayer uses the tax rate for FSC 4, and the only dependent is a spouse who is not NRA and did not sign the return, change FSC to 6. ensure that the entry for the spouse is in position 2 of Field 01EXC. H] FSC 5, the spousal date of death falls in the period covered on the return and research indicates a joint account change FSC to 2. correct Field 01NL1. correct Field 01EXC. I] FSC 5, the spousal date of death falls in the period covered on the return and research does not indicate a joint account and only one name is in the caption, SSPND 211. Note: Correspondence must state that taxpayers may file a joint return for the year of the spouse’s death and that the surviving spouse who meets the conditions for it may use the filing status qualifying surviving spouse for the two years following the spouse’s death. When you are unable to determine the correct FSC or exemptions, SSPND 211. Complete Form 6001 using paragraph F for Form 5129. 3.12.3.6.2 (01-01-2018) Error Code 034 (CE) FSC 4 or 5, and Exemptions Error Code 034 instructions follow. 3.12.3.6.2.1 (01-01-2024) Fields Displayed, Form 1040 (EC 034) This table shows the fields displayed. 1040 Field Name CL Clear Code 01FSC Filing Status Code 01CCC Computer Condition Code 01EXC Exemption Code 94EXV Exemption Code Verified 01DN1 Dependent 1 Name Control 01DS1 Dependent 1 SSN 01CT1 Dependent 1 Child Tax and Other Dependent Credit Code 01DN2 Dependent 2 Name Control 01DS2 Dependent 2 SSN 01CT2 Dependent 2 Child Tax and Other Dependent Credit Code 01DN3 Dependent 3 Name Control 01DS3 Dependent 3 SSN 01CT3 Dependent 3 Child Tax and Other Dependent Credit Code 01DN4 Dependent 4 Name Control 01DS4 Dependent 4 SSN 01CT4 Dependent 4 Child Tax and Other Dependent Credit Code 21CN1 Child Care Credit Dependent 1 Name Control >>>>> Child Care Dependent 1 NAP Name Control 21DS1 Child Care Credit Dependent 1 SSN 21CN2 Child Care Credit Dependent 2 Name Control >>>>> Child Care Dependent 2 NAP Name Control 21DS2 Child Care Credit Dependent 2 SSN Section 21 Not Present 40CN1 Form 8814 Child’s Name Control 1 40CT1 Form 8814 Child’s SSN 1 Section 40 Not Present 41CN2 Form 8814 Child’s Name Control 2 41CT2 Form 8814 Child’s SSN 2 Section 41 Not Present 42CN3 Form 8814 Child’s Name Control 3 42CT3 Form 8814 Child’s SSN 3 Section 42 Not Present 43NC1 Schedule EIC Child 1 Name Control >>>>> Schedule EIC 1 NAP Name Control 43SS1 Schedule EIC Child 1 SSN 43NC2 Schedule EIC Child 2 Name Control >>>>> Schedule EIC 2 NAP Name Control 43SS2 Schedule EIC Child 2 SSN 43NC3 Schedule EIC Child 3 Name Control >>>>> Schedule EIC 3 NAP Name Control 43SS3 Schedule EIC Child 3 SSN Section 43 Not Present 3.12.3.6.2.2 (01-03-2023) Invalid Conditions (EC 034) Error Code 034 generates when Computer Condition Code G is not present, and any condition below is present. Field 94EXV is present; the FSC is 4; Computer Condition Code Q is not present; and the sum of the entries in position 3, 4, 5, 6, and 7 of Field 94EXV is zero. Field 94EXV is not present; the FSC is 4; Computer Condition Code Q is not present: and the sum of the entries in position 3, 4, 5, 6, and 7 of Field 01EXC is zero. Field 94EXV is present; the FSC is 5; and the sum of the entries in position 3, 4, and 6 of Field 94EXV is zero. Field 94EXV is not present; the FSC is 5; and the sum of the entries in position 3, 4, and 6 of Field 01EXC is zero. 3.12.3.6.2.3 (11-23-2021) Corrections Procedures (EC 034) Correct coding and transcription errors and misplaced entries in displayed fields. When the taxpayer’s filing status is inconsistent with the dependent exemptions, use the table below to correct the filing status code. If the FSC is... And dependents... And a child’s name... Then... A] 4 and the taxpayer can be claimed as a dependent (DSI) on someone else’s return, Change the FSC to 1. DLSEC 43, if present. Assign TPNC 110 if EC 250 displays. B] 4 Are not claimed in positions 3, 5, 6, and 7, Is present on one of the following: Next to filing status or the entry space at far right of the filing status checkboxes, Form 1040. MeF returns, click on the pen next to filing status. Form 2441 or 8814 with a valid name/SSN. Schedule EIC with a qualifying child. Change the FSC to 7. C] 4 Are not claimed in positions 3, 5, 6, and 7, Is not present on one of the following: Next to filing status or the entry space at far right of the filing status checkboxes, Form 1040. MeF returns, click on the pen next to filing status. Form 2441 or 8814 with a valid name/SSN, Schedule EIC with a qualifying child, Change the FSC to 1. Assign TPNC 108 if EC 250 displays. D] 4 all have been disallowed (Field 94EXV, position 3 through 8 are 0), Change the FSC to 1. Assign TPNC 101 if EC 250 displays (TY17, assign TPNC 101 and 605 if EC 250 displays). E] 5 Are not claimed in positions 3, 4, and 6, or have been disallowed, Is present on one of the following: Next to filing status or the entry space at far right of the filing status checkboxes, Form 1040. MeF returns, click on the pen next to filing status. Form 2441 or 8814 with a valid name/SSN, Schedule EIC with a qualifying child, Enter C in the Clear Field. F] 5 Are not claimed in positions 3, 4, and 6, or have been disallowed, Is not present on one of the following: Next to filing status or the entry space at far right of the filing status checkboxes, Form 1040. MeF returns, click on the pen next to filing status. Form 2441 or 8814 with a valid name/SSN, Schedule EIC with a qualifying child, Change the FSC to 1 Assign TPNC 101 if EC 250 displays. G] 5 Are not claimed in positions 3, 4, and 6, or have been disallowed, but an exemption is present in position 5, for a valid parent, Change the FSC to 4. Assign TPNC 104 if EC 250 displays. Note: Since TY05, Section 2(a)(1)(B) of the IRC, allows taxpayers who claim FSC 5 and maintain a household for a child (son, stepson, daughter, stepdaughter, cousin) even though they may not be allowed to claim the child as a dependent, can file as qualifying surviving spouse. 3.12.3.6.3 (01-01-2024) Error Code 038 - ScanPaper Literal Error Code 038 instructions follow. 3.12.3.6.3.1 (01-01-2024) Fields Displayed, Form 1040 (EC 038) The following table shows the fields displayed at EC 038: 1040 Field Name CL Clear Code Field 01FSC Filing Status Code 01TXP Tax Period 01FPC Form Processing Code 3.12.3.6.3.2 (01-01-2024) Invalid Conditions (EC 038) Error Code 038 displays when a zero (0) is present in Field 01FPC. 3.12.3.6.3.3 (10-16-2024) Correction Procedures (EC 038) Correct coding and transcription errors and misplaced entries in displayed fields. When a zero is present in Field 01FPC and a Gen Dep statement in EUP indicates the return is ScanPaper, find the vendor literal within the attached Gen Dep statement and refer to the Literal Definition in the table below. Follow the IRM instructions for the issue found in the Literal Definition which includes correcting transcription/scanning errors. Vendor Literal Literal Definition Review Write-in at top of 1040 to determine Combat Zone Status There is a write-in at the top of the return, and it is not one of the MeF allowable options. Correct transcription of 01DAC The taxpayer marked both checkboxes or neither checkbox. Review EIC eligibility write-in The taxpayer indicated "clergy" or no by Form 1040, line 27. Refer to Error Code 336, 337, and 338. Correspond for support for Schedule 1, line 4 The taxpayer included an amount on Schedule 1, line 4. Correspond for Form 4797. Schedule A, line 16 gambling losses greater than Schedule 1, line 8b, gambling winnings The taxpayer claimed a gambling loss on Schedule A, line 16 that is greater than the gambling winnings on Schedule 1, line 8b. Correspond for Form 965-A if required. An amount is present on Schedule 2, line 20. Validate taxpayer entry for Schedule A, line 16 The taxpayer provided a write-in that was not on the vendor list as acceptable write-ins. Review the write-in for validity. Enter Audit Code B An amount of ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ on line 30 of Schedule C and Form 8829 is not attached. Correspond for Form 6198 "Form 6198" appears as a write-in by Schedule E, line 21, or "Any Amount Is Not At Risk Indicator" is present and there is an amount greater than the allowable amount in Non Passive Loss Amount, line 21. Refer to Error Code 072. Correspond for Form 4835 Schedule E, line 40 is present, or Schedule E, line 42 is present and there is no Form 4835 attached. Refer to Error Code 206. Taxpayer selected ACTC Opt-Out and claimed ACTC (Schedule 8812) The taxpayer selected the ACTC Opt-Out Indicator and claimed ACTC. Refer to Error Code 344. Student name not provided on line 20 Form 8863 is missing information. Not provided will be present, and needs review. Review Decedent return Indication of a descendent return. Refer to 3.12.2.3.18 Review Student Loan Interest Amount Review Student Loan Interest Amount. Refer to Error Code 224. Review Line 16 check boxes Check line 16, Form 1040 for additional types of taxes claimed. Refer to Error Code 265. Verify the received date Look for a valid received date following the priorities in IRM 3.12.2.4.3.20 (9), GTSEC 01, and overlay Field 01RCD with correct date. If there is a General Dependency Small literal not listed in the table above, SSPND 471 and send DLN to P&A to elevate to HQ. After reviewing the Vendor Literal and taking all necessary actions, enter C in the Clear Field. If the return is not ScanPaper, delete 0 from Field 01FPC. 3.12.3.6.4 (01-01-2017) Error Code 042 (CE) Received Date Error Code 042 instructions follow. 3.12.3.6.4.1 (01-01-2023) Fields Displayed, Form 1040 (EC 042) This table shows the fields displayed at EC 042. 1040 Field Name 01FSC Filing Status Code 01TXP Tax Period 01CCC Computer Condition Code 01RCD Received Date 3.12.3.6.4.2 (01-01-2017) Invalid Conditions (EC 042) Error Code 042 generates when the received date is earlier than the ending month and year of tax period. 3.12.3.6.4.3 (10-16-2024) Correction Procedures (EC 042) Correct coding and transcription errors and misplaced entries in displayed fields. Correct the tax period according to the table below. Reminder: Do not use a received date that has been circled. Another function has determined that the date is not valid. Follow the instructions in IRM 3.12.2.4.3.20 for determining the received date if the other function has not provided a received date. If the return is... Then... A] for the tax period due in the processing year, Follow instructions in IRM 3.12.2.4.3.20 to determine correct received date. B] not for the tax period due in the processing year, Enter the correct information in Field 01TXP. C] for a tax period after the current processing year and month and no indication of decedent return, Refer the return to the lead tax examiner to determine if the return has been filed early. Use SSPND 480 for returns filed early. Follow instructions in IRM 3.12.3.6.4.4, for Early-Filed Decedent returns. 3.12.3.6.4.4 (04-25-2022) Early-Filed Decedent Returns (EC 042) When FSC is other than 2, the taxpayer died after December 31, 2024 and the return is for tax year 2025 and filed before January 2, 2026 (Early-Filed Decedent), process as follows: Use the tax period for the month and year the death occurred. Ensure that CCC Y has been entered in Field 01CCC. Enter CCC A if both the primary and the secondary taxpayers died during the tax period of the return. Search the return and/or attachments for the date of death when the Primary and/or Secondary taxpayer is deceased. Research CC INOLE (using Definer S) for the date of death when it is not found on the return or attachments. If the date of death cannot be found, SSPND 211. Complete Form 6001 using paragraph C. If an Early-Filed Decedent Return is a joint return and both taxpayers are not deceased, SSPND 480 and delay processing and correspondence until January. 3.12.3.6.4.5 (01-01-2017) CCC L or W (EC 042) Correct CCC L or W when the return is a refund or Non-Compute decedent return (Field 01NL2 must be present) as follows: If Second Name Line payee is... Then... A] An individual that is not court appointed, Enter W in Field 01CCC. B] A court appointed individual, Enter L in Field 01CCC. C] A place of business (court appointed or not), Enter L in Field 01CCC. D] Both a surviving spouse and a court appointed personal representative, Enter L in Field 01CCC. E] Not present and CCC L or W is determined to be correct, Enter Second Name Line in Field 01NL2. If CCC L or W is determined to be incorrect, delete the L or W from Field 01CCC. 3.12.3.6.5 (10-16-2024) Error Code 044 Reserved Reserved 3.12.3.6.6 (01-01-2017) Error Code 046 (CE) Fiscal Year Tax Period Error Code 046 instructions follow. 3.12.3.6.6.1 (01-01-2023) Fields Displayed, Form 1040 (EC 046) This table shows the fields displayed. 1040 Field Name CL Clear Code 01FSC Filing Status Code 01TXP Tax Period >>>> Tax Period-Entity Index File 01PS Primary SSN 01CCC Computer Condition Code 3.12.3.6.6.2 (01-01-2017) Invalid Conditions (EC 046) Error Code 046 generates when all of the following exist: Computer Condition Codes A, E, F or Y are not present. The ending month in the tax period is other than 12 and does not agree with the Entity Index File. Doc Code is not 26, 27, 72, or 73. 3.12.3.6.6.3 (10-16-2024) General Information (EC 046) A fiscal year return is a twelve-month period that ends on the last day of any month other than December. Special computations are necessary for the following: When Wage income does not match the amount shown on Form(s) W-2 since Form(s) W-2 is for a calendar year period. However, withholding, should always agree with the amount shown on the Form W-2 attached to the return. When Code & Edit perfects the tax period to the correct YYMM date; MM will reflect the month in which the tax period ends. Tax computation may be different for the two calendar year periods within the fiscal year. If a fiscal year package is developed, for tax computation the fiscal year computation must be used. If no fiscal year package is developed, use the rates in effect when the fiscal year began (e.g., 202202 use 202112 tax rates). See Error Code 260 for additional procedures for tentative tax and Alternative Minimum Tax. 3.12.3.6.6.4 (01-01-2017) Correction Procedures (EC 046) Correct coding and transcription errors and misplaced entries in displayed fields. Follow correction procedures for Fields 01TXP and 01CCC. Enter C in the Clear Field based on other "in house" requests (e.g., Unpostables Unit requests a particular year to be entered). 3.12.3.6.6.5 (10-16-2024) Field 01TXP, Tax Period (EC 046) Field 01TXP contains the ending month and year of the period covered by the return (e.g., ending in October 2024 would be 202410). Process Form 1040 as current year when the tax period is not less than 202412 or more than the current year and month. Process Form 1040 as prior year when the tax period is 196212 - 202411. When the tax period on the return is prior to 196212, SSPND 620. Correct as follows when the tax period is valid on the return, but invalid on the screen display: If the return shows... Then... A] A valid prior or current Fiscal Year, Enter the taxpayer’s entry in Field 01TXP. Enter C in the Clear Field if EC 046 redisplays. B] The calendar year but the computer underprint for Field 01TXP indicates a Fiscal Tax Period, Bring up the computer underprint, Note: Caution must be taken that the correct tax year ending is input. C] A tax period that is the current programmed calendar year, Delete any data from Field 01TXP (the programmed calendar year will generate). D] A future period (later than current processing year/month), Refer to your lead tax examiner (see exception). Exception: For Early-Filed Decedent Returns, refer to ECs 042 and 260. 3.12.3.6.6.6 (01-01-2019) Field 01CCC, Computer Condition Codes (EC 046) Determine the applicable CCC when the ending month on the return is other than 12 and take the following action: If the return is... And... Then... A] Blank and there is an indication of no future filing requirement, Enter E in Field 01CCC. B] A Short Year Return, Enter Y in Field 01CCC. C] An Early-Filed Decedent Return, The primary taxpayer died during the tax period of the return, Enter F and Y in Field 01CCC. D] An Early-Filed Decedent Return, Both the primary and secondary taxpayers died during the tax period of the return, Enter A and Y in Field 01CCC. In decedent returns, if the primary taxpayer died during the tax period of the return, enter F in Field 01CCC. If the secondary taxpayer died during the period of the return, enter 9 in Field 01CCC. However, if both the primary and secondary taxpayers died during the tax period of the return, enter A in Field 01CCC. 3.12.3.7 (01-01-2017) Error Codes 048-058 Instructions for Error Codes 048 to 058 follow. 3.12.3.7.1 (01-01-2017) Error Code 048 (CE) Amended Return Error Code 048 instructions follow. 3.12.3.7.1.1 (11-27-2020) Fields Displayed, Form 1040 (EC 048) This table shows the fields displayed. 1040 Field Name CL Clear Code 01PEF Presidential Election Campaign Fund Code 01CCC Computer Condition Code 3.12.3.7.1.2 (01-01-2018) Invalid Conditions (EC 048) Error Code 048 generates when Computer Condition Code G is present. 3.12.3.7.1.3 (01-01-2018) Correction Procedures (EC 048) Correct coding and transcription errors and misplaced entries in displayed fields. If the return is prepared for Presidential Election Campaign Fund (PECF) ("Dummy PECF" edited on the return, or Field 01CCC includes 5 or 6), enter C in the Clear Field. If (2) does not apply, delete G from Field 01CCC. 3.12.3.7.2 (01-01-2017) Error Code 050 (CE) Preparer’s Code Error Code 050 instructions follow. 3.12.3.7.2.1 (11-27-2020) Fields Displayed, Form 1040 (EC 050) This table shows the fields displayed. 1040 Field Name 03PT Preparer’s TIN 03PE Preparer’s EIN 03PC Preparer’s Code 3.12.3.7.2.2 (01-01-2017) Invalid Conditions (EC 050) Error Code 050 generates when the Preparer’s EIN is present, and a Preparer’s Code is also present. 3.12.3.7.2.3 (01-01-2018) Correction Procedures (EC 050) Correct coding and transcription errors and misplaced entries in displayed fields. Delete the entry in Field 03PE when the Preparer’s Code (Field 03PC) is correct per the following table: If return was prepared by... Then... A] IRS, Enter P in Field 03PC B] Other than the IRS, but reviewed by IRS, Enter R in Field 03PC 3.12.3.7.3 (01-01-2017) Error Code 052 (CE) CCC F or 9 and NAP Year of Death Error Code 052 instructions follow. 3.12.3.7.3.1 (01-01-2023) Fields Displayed, Form 1040 (EC 052) This table shows the fields displayed. 1040 Field Name CL Clear Code 01NL1 First Name Line 01NL2 Second Name Line 01TXP Tax Period 01FSC Filing Status Code 01CCC Computer Condition Code 01EXC Exemption Code Field 01PDD> Primary NAP Date of Death 01SDD> Secondary NAP Date of Death 02NC> Non-Compute Code Computer 03BDR> Balance Due/Overpayment Taxpayer Computer >>>> Balance Due/Overpayment Computer 3.12.3.7.3.2 (03-01-2024) Invalid Conditions (EC 052) Error Code 052 generates when FSC is 2 and any of the five conditions below are present: CCC "A" is present, and either Primary NAP Year of Death is not equal to Year of Tax Period, or Secondary NAP Year of Death is not equal to Year of Tax Period, or CCC F or 9 is present; CCC "F" is present, and either Primary NAP Year of Death is not equal to Year of Tax Period, or Secondary NAP Year of Death is equal to Year of Tax Period, or CCC A or 9 is present; CCC "9" is present, and either Secondary NAP Year of Death is not equal to Year of Tax Period, or Primary NAP Year of Death is equal to Year of Tax Period, or CCC A or F is not present, CCC "A" or "F" is not present, and Primary NAP Year of Death is equal to Year of Tax Period CCC "A" or "9" is not present, and Secondary NAP Year of Death is equal to Year of Tax Period. Filing status is other than 2, and any of the three conditions below are present: CCC "9" or "A" is present. CCC "F" is present, and Primary NAP Year of Death is not equal to Year of Tax Period, CCC "F" is not present, and Primary NAP Year of Death is equal to Year of Tax Period. 3.12.3.7.3.3 (01-01-2024) Correction Procedures (EC 052) Correct coding and transcription errors and misplaced entries in displayed fields. See IRM 3.12.2.3.18 for deceased taxpayer instructions. Computer Condition Codes A, F and/or 9 are used to designate the death of a taxpayer during the tax period. Their application is as follows: CCC A designates that both taxpayers died during the tax period. CCC F designates that the Primary taxpayer died during the tax period. CCC 9 designates that the Secondary taxpayer died during the tax period. Verify that CCC L or W is correct when Field 01NL2 is present on a decedent return. If CCC L or W is not required, delete the code(s) from Field 01CCC. Note: CCC L or W is required only on refund or Non-compute Returns. Correct CCC L or W using the following table: If Second Name Line payee is... Then... A] An individual that is not court appointed, Enter W in Field 01CCC. B] A court appointed individual, Enter L in Field 01CCC. C] A place of business (court appointed or not), Enter L in Field 01CCC. D] Both a surviving spouse and a court appointed personal representative, Enter L in Field 01CCC. GTSEC 02, enter R in Field 02RI to revalidate entity information. Search the return and attachments for the date of death when the Primary (Field 01PDD>) and/or Secondary (Field 01SDD>) taxpayer’s date of death is all zeros and the name lines indicate either Primary and/or Secondary taxpayer is deceased. When the date of death cannot be found on the return or attachments, or when the return indicates that the Primary is deceased and the computer reflects that the Secondary is deceased, or vice versa, SSPND 211. Complete Form 6001 using paragraph C. If the date of death is found, use the following table to add or correct CCC A, F, or 9: If the... And the date of death is... Then... A] Primary taxpayer is deceased During the tax period of the return, Enter F in Field 01CCC. B] Primary taxpayer is deceased After the tax period of the return, Delete CCC F if present. C] Secondary taxpayer is deceased During the tax period of the return, Enter 9 in Field 01CCC. D] Secondary taxpayer is deceased After the tax period of the return, Delete CCC 9 if present. E] Primary and Secondary taxpayers are deceased, During the tax period of the return, Enter A in Field 01CCC. F] Primary and Secondary taxpayers are deceased, After the tax period of the return, Delete CCC A if present. If Field 01PDD> and 01SDD> are displaying zeros and there is no indication on the return that either taxpayer is deceased, delete CCC A, F, L, W, and/or 9, if present. If no corrections are necessary, enter C in the Clear Field. 3.12.3.7.4 (01-01-2017) Error Code 053 (CE) DECD - No CCC F or 9 Error Code 053 instructions follow. 3.12.3.7.4.1 (11-27-2020) Fields Displayed, Form 1040 (EC 053) This table shows the fields displayed. 1040 Field Name CL Clear Code 01NL1 First Name Line 01NL2 Second Name Line 01FSC Filing Status 01CCC Computer Condition Code 3.12.3.7.4.2 (01-01-2017) Invalid Conditions (EC 053) Error Code 053 generates when FSC is 2 and either of the following exist: CCC F is not present, the first four characters before the ampersand (&) are "DECD" , and Primary NAP Year of Death is equal to the tax year. CCC 9 is not present, the first four characters before the less than sign (<) are "DECD" , and Secondary NAP Year of Death is equal to the tax year. 3.12.3.7.4.3 (01-01-2024) Correction Procedures (EC 053) Correct coding and transcription errors and misplaced entries in displayed fields. See IRM 3.12.2.3.18 for deceased taxpayer instructions. Verify that CCC L or W is correct. If CCC L or W is not required, delete the code(s) from Field 01CCC. Note: CCC L or W is required only on refund or Non-compute Returns. Correct CCC L or W using the following table: If Second Name Line payee is... Then... A] An individual that is not court appointed, Enter W in Field 01CCC. B] A court appointed individual, Enter L in Field 01CCC. C] A place of business (court appointed or not), Enter L in Field 01CCC. D] Both a surviving spouse and a court appointed personal representative, Enter L in Field 01CCC. Search the return and attachments for the date of death when the Primary and/or Secondary taxpayer is deceased. Research CC INOLE (using Definer S) for date of death when it is not found on the return or attachments. When the date of death cannot be found on the return or attachments, or when the return indicates that the Primary is deceased and the computer reflects that the Secondary is deceased, or vice versa, SSPND 211. Complete Form 6001 using paragraph C. If the date of death is found, use the following table to add or correct CCC A, F or 9: If the... And the date of death is... Then... A] Primary taxpayer is deceased During the tax period of the return, Enter F in Field 01CCC. B] Primary taxpayer is deceased After the tax period of the return, Delete CCC F if present. C] Secondary taxpayer is deceased During the tax period of the return, Enter 9 in Field 01CCC. D] Secondary taxpayer is deceased After the tax period of the return, Delete CCC 9 if present. E] Primary and Secondary taxpayers are deceased, During the tax period of the return, Enter A in Field 01CCC. F] Primary and Secondary taxpayers are deceased, After the tax period of the return, Delete CCC A if present. If no corrections are necessary, enter C in the Clear Field. 3.12.3.7.5 (01-01-2017) Error Code 054 (CE) RPC C and Filing Status Error Code 054 instructions follow. 3.12.3.7.5.1 (11-27-2020) Fields Displayed, Form 1040 (EC 054) This table shows the fields displayed. 1040 Field Name 01FSC Filing Status Code 01RPC Return Processing Code 3.12.3.7.5.2 (01-01-2017) Invalid Conditions (EC 054) Error Code 054 generates when both the following exist: RPC C is present. The Filing Status is not 1, 3, 4, or 7. 3.12.3.7.5.3 (01-01-2018) Correction Procedures (EC 054) Correct any coding and transcription errors and misplaced entries in displayed fields. Delete RPC C in Field 01RPC when FSC is 2, 5, or 6 and is correct. Manually verify returns when the taxpayer filed as a Married Filing Separate and resides in a community property state and prorates the income, deductions, etc., on their tax return. The computer may not agree with the taxpayer, depending on the method of proration used. (See IRM 3.12.3.24.4.14) The following are community property states: Arizona California Idaho Louisiana Nevada New Mexico Texas Washington Wisconsin Registered Domestic Partners (RDPs) who reside in Nevada, Washington, or California must follow state community property laws and report half the combined community income of the individual and their partner. They can use only FSC 1, or if they qualify, FSC 4 for federal tax purposes. If the taxpayer notes RDP or CCA (Chief Counsel Advice), manually verify the return using the Community Property Return correction procedures. See IRM 3.12.3.24.4.14.1. 3.12.3.7.6 (01-01-2017) Error Code 056 (CE) CCC F or 9 and No DECD Error Code 056 instructions follow. 3.12.3.7.6.1 (11-27-2020) Fields Displayed, Form 1040 (EC 056) This table shows the fields displayed. 1040 Field Name CL Clear Code 01NL1 First Name Line 01NL2 Second Name Line 01FSC Filing Status Code 01CCC Computer Condition Code 3.12.3.7.6.2 (01-01-2017) Invalid Conditions (EC 056) Error Code 056 generates when FSC is 2 and either of the following exist: CCC F is present, and the first four characters before the ampersand (&) are not "DECD" . Note: A space is necessary after "DECD" when the next character is an ampersand. CCC 9 is present, and the first four characters before the less than sign (<) are not "DECD" . 3.12.3.7.6.3 (01-01-2019) Correction Procedures (EC 056) Correct coding and transcription errors and misplaced entries in displayed fields. Delete CCC F or 9 when neither the primary and/or secondary taxpayer is deceased. Correct the first name line as follows: If the deceased taxpayer is the... And... Then... A] Primary or the Secondary, The date of death is during or after the tax period of the return, Enter "DECD" in Field 01NL1. B] Primary and Secondary, They are using different last names, Verify "DECD" was correctly entered in Field 01NL1. Note: Refer to IRM 3.12.2.4.3.5 and ERS Job Aid Book 2515-015 for examples of how to enter "DECD" in Field 01NL1. If no corrections are necessary, enter C in the Clear Field. 3.12.3.7.7 (01-01-2017) Error Code 058 (CE) Return Processed Date (RPD) Error Code 058 instructions follow. 3.12.3.7.7.1 (01-01-2023) Fields Displayed, Form 1040 (EC 058) This table shows the fields displayed. 1040 Field Name 01FSC Filing Status Code 01TXP Tax Period 01CCC Computer Condition Code 01RCD Received Date 02RPD Return Processed Date 3.12.3.7.7.2 (01-01-2017) Invalid Conditions (EC 058) Error Code 058 generates when either of the following exist: Return Processed Date (Field 02RPD) is earlier than the ending month and year of the Tax Period. Field 02RPD is equal to or prior to the received date in Field 01RCD. Field 02RPD is significant and 01CCC contains a U. 3.12.3.7.7.3 (10-16-2024) Correction Procedures (EC 058) Correct coding and transcription errors and misplaced entries in displayed fields. Verify that the return was held in suspense and the reply was received after the due date of the return. Take the following actions: If the Return Processing Date... And... Then... A] Is the same as the received date (Field 01RCD), Correct the entries in Fields 02RPD and/or 01RCD (See Caution below, and IRM 3.12.2.4.3.20 and IRM 3.12.2.5.5) if return was not timely filed. B] Is prior to the due date of the return ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Delete the entry in Field 02RPD. Delete CCC U if present. C] Is after the return due date, Correspondence was issued unnecessarily, Delete the entry in Field 02RPD. Delete CCC U if present. D] Is after the return due date, The reply is complete, Correct Field 02RPD (See Caution below and IRM 3.12.2.5.5). E] Is after the return due date, The reply was incomplete, No Reply, or Undeliverable, Enter U in Field 01CCC. F] Is present and U is present in Field 01CCC Determine if Return Processing Date or CCC U should be present. Note: If RPD was entered in EC 197-199, delete the entry in Field 02RPD. Enter Field 02RPD using the following priority: EEfax date Correspondence received date. Postmark date on the reply envelope. Current date, minus 10 days. Note: Field 02RPD cannot be later than the current processing date nor earlier than or equal to the received date (Field 01RCD). The field format is YYYYMMDD. AUSPC ONLY- If the return has an ITIN (9XX-50-XXXX through 9XX-65-XXXX, 9XX-70-XXXX through 9XX-88-XXXX, 9XX-90-XXXX through 9XX-92-XXXX, 9XX-94-XXXX through 9XX-99-XXXX) written in red ink and "W-7" is stamped in the bottom left hand corner of the return, use the following to resolve the error: If the received date is equal to the return processed date, ensure the correct received date is input (refer to IRM 3.12.2.4.3.20). If EC 058 redisplays, delete the entry in Field 02RPD. 3.12.3.8 (01-01-2017) Error Codes 062-070 Instructions for Error Codes 062 to 070 follow. 3.12.3.8.1 (01-01-2017) Error Code 062 (CE) Late Filing Code/Received Date Error Code 062 instructions follow. 3.12.3.8.1.1 (11-27-2020) Fields Displayed, Form 1040 (EC 062) This table shows the fields displayed. 1040 Field Name 01RCD Received Date 0206 Late Filing Code 3.12.3.8.1.2 (01-01-2017) Invalid Conditions (EC 062) Error Code 062 generates when the late-filing code (Field 0206) is 1 and the received date (Field 01RCD) is not present. 3.12.3.8.1.3 (01-01-2017) Correction Procedures (EC 062) Correct coding and transcription errors and misplaced entries in displayed fields. Determine from the return and/or Edit Sheet, Form 3471, whether the late-filing code is correct. The late-filing code 1 is entered when both of the following apply: ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ The taxpayer has entered penalty and/or interest on the return. Take the following action to correct the error code: If the late-filing code is... Then... A] Incorrect, delete the entry in Field 0206. B] Correct, enter the received date in Field 01RCD. Refer to IRM 3.12.2.4.3.20 to determine the received date. Reminder: Do not use a received date that has been circled. Another function has determined that the date is not valid. Caution: The late-filing code assesses a 5 percent delinquency penalty regardless of the received date. 3.12.3.8.2 (01-01-2017) Error Code 064 (CE) Pre-Determined Delinquency Penalty/Received Date Error Code 064 instructions follow. 3.12.3.8.2.1 (01-01-2023) Fields Displayed, Form 1040 (EC 064) This table shows the fields displayed. 1040 Field Name 01RCD Received Date 02PDP Pre-Determined Delinquency Penalty 03TWG Total Wages 03AGI Adjusted Gross Income >>>> Adjusted Gross Income Computer 3.12.3.8.2.2 (01-03-2023) Invalid Conditions (EC 064) Error Code 064 generates when Pre-Determined Delinquency Penalty (Field 02PDP) is significant and Doc Code is not 26 or 27, and either: The received date (Field 01RCD) is not present, or The received date (Field 01RCD) is present, and either Field 02PDP is equal to the Total Wages amount (Field 03TWG), or The difference between Field 02PDP and Adjusted Gross Income (Field 03AGI) is less than ≡ ≡ ≡ ≡ 3.12.3.8.2.3 (01-03-2017) Correction Procedures (EC 064) Correct coding and transcription errors and misplaced entries in displayed fields. Determine from the return and Form 3471 whether the penalty is correct and take the following action. If the pre-determined delinquency penalty... And the penalty... Then... A] Is not correct, belongs in another field Delete the entry in Field 02PDP. Move the amount to correct field. B] Is not correct, does not belong in another field Delete the entry in Field 02PDP. C] Is correct, Enter the received date in Field 01RCD. Reminder: Do not use a received date that has been circled. Another function has determined that the date is not valid. Follow the instructions in IRM 3.12.2.4.3.20 for determining the received date if the other function has not provided a received date. D] Has been included in any other field(s), Remove the penalty from the amount in the field(s). GTSEC 03 and check Field 03ETP. 3.12.3.8.3 (01-01-2017) Error Code 067 (CE) Reconcile ACA Error Code 067 instructions follow. 3.12.3.8.3.1 (01-01-2023) Fields Displayed, Form 1040 (EC 067, ACA) This table shows the fields displayed. 1040 Field Name 01FSC Filing Status Code 01TXP Tax Period 02ARC ACA Resolution Code (ERS input only) 3.12.3.8.3.2 (01-01-2017) Invalid Condition (EC 067, ACA) For 201412 and later, data received from AVS are invalid characters. 3.12.3.8.3.3 (06-19-2017) Correction Procedures (EC 067, ACA) Drop to the bottom of the screen and transmit. If EC 067 redisplays, SSPND 493. Note: Inform management when suspending EC 067. 3.12.3.8.3.4 (01-01-2017) Rejects Only (EC 067, ACA) ACTVT return next day. If EC 067 displays, drop to the bottom of the screen and transmit. If EC 067 redisplays, give return to work leader to be sent to HQ Tax Analyst. 3.12.3.8.4 (10-16-2024) Error Code 068 - ECO Portal Checks Error Code 068 instructions to follow. 3.12.3.8.4.1 (10-16-2024) Fields Displayed, Form 1040 (EC 068) This table shows the fields displayed. 1040 Field Name CL Clear Code 01FSC Filing Status Code 01TXP Tax Period 221BB Form 7207 Payment Registration Number 221BJ Form 7207 Elective Payment Election Amount 221GB Form 7210 Payment Registration Number 221GJ Form 7210 Elective Payment Amount 221OB Form 3468 Part IV Payment Registration Number 221OJ Form 3468 Part IV Net Elective Payment Election Amount 231XB Form 8933 Payment Registration Number 231XJ Form 8933 Net Elective Payment Election 23DPI Form 3800 Part V Data Indicator 23EPC Elective Payment Election Code 98EPE> EPE Registration Number Code 05EPA Net Elective Payment Election Amount 05EPA> Net Elective Payment Election Computer 3.12.3.8.4.2 (10-16-2024) Invalid Conditions (EC 068) For 202412 and later, the ECO Portal was queried for a paper return but a response was not received. 3.12.3.8.4.3 (10-16-2024) Correction Procedures (EC 068) Correct coding and transcription errors and misplaced entries in displayed fields. Drop to the bottom of the screen and transmit. If EC redisplays, SSPND 493 and elevate to P&A to send to HQ. 3.12.3.8.5 (01-01-2017) Error Code 070 CE) At-Risk Code, Schedule C Error Code 070 instructions follow. 3.12.3.8.5.1 (01-01-2018) Fields Displayed, Form 1040 (EC 070) This table shows the fields displayed. 1040 Field Name Section 09 Not Present 0901 Total Gross Receipts 0902 Returns and Allowances 0904 Cost of Goods Sold 0906 Other Income 09EXP Total Expenses 0930 Expenses for Business Use of Home 09NET> Section 09 Schedule C Profit/Loss Computer 09AR At-Risk Code Section 10 Not Present 1001 Total Gross Receipts 1002 Returns and Allowances 1004 Cost of Goods Sold 1006 Other Income 10EXP Total Expenses 1030 Expenses for Business Use of Home 10NET> Section 10 Schedule C Profit/Loss Computer 10AR At- Risk Code Section 11 Not Present 1101 Total Gross Receipts 1102 Returns and Allowances 1104 Cost of Goods Sold 1106 Other Income 11EXP Total Expenses 1130 Expenses for Business Use of Home 11NET> Section 11 Schedule C Profit/Loss Computer 11AR At-Risk Code Section 31 Present 3.12.3.8.5.2 (01-01-2017) Invalid Conditions (EC 070) Error Code 070 generates when either of the following exist: Any Schedule C loss per computer is present, and the At-Risk Code for that Schedule is not present. The At-Risk Code is 2, any Schedule C Profit or Loss per computer is ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, and Section 31 is not present. 3.12.3.8.5.3 (04-25-2022) Correction Procedures (EC 070) Correct coding and transcription errors and misplaced entries in displayed fields. Take the following actions to correct Schedule C/C-EZ: If Schedule C... And... Then... A] Clearly identifies the activity as a hobby, Did not claim the loss on Schedule 1, line 3, Delete the section. B] Line 7 is positive, Line 7 is the first amount entered on Schedule C, Enter this amount in Field 0901. C] Line 1 or 7 is negative, Enter as a negative amount in Field 0906 (Other Income). D] ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and At-Risk Code is 2, Form 6198 is attached, Enter Section 31. E] ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and At-Risk Code is 2, Form 6198 (Section 31) is not attached. SSPND 211. Complete Form 6001 using paragraph S. F] ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 3.12.3.8.5.4 (01-01-2017) Field 09AR, At-Risk Code (EC 070) When Schedule C/C-EZ is a loss, correct Field 09AR as follows: If... Then... A] The taxpayer checked only box 32a (all is at risk), Enter 1 in Field 09AR. B] The taxpayer checked box 32b or both boxes 32a and 32b (some is not at risk), Enter 2 in Field 09AR. C] The taxpayer did not check either box 32a or 32b, Enter 3 in Field 09AR. D] Multiple Schedules C were combined, which created ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, Enter 3 in Field 09AR. E] The taxpayer reported a loss on Schedule C-EZ, line 3, Enter 3 in Field 09AR. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 3.12.3.8.5.5 (01-01-2018) Prior Year (EC 070) TY07 and prior, enter 3 in Field 09AR. Do not correspond for missing Form 6198. 3.12.3.9 (11-27-2020) Error Codes 072-079 Instructions for Error Codes 072 to 078 follow. 3.12.3.9.1 (01-01-2017) Error Code 072 (CE) At-Risk Code, Schedule F Error Code 072 instructions follow. 3.12.3.9.1.1 (01-01-2018) Fields Displayed, Form 1040 (EC 072) This table shows the fields displayed. 1040 Field Name 1409 Gross Income Cash 1433 Total Farm Expenses 1434> Schedule F Profit/Loss Computer 14AR At-Risk Code 1450 Gross Income Accrual Section 14 Not Present 1509 Gross Income Cash 1533 Total Farm Expenses 1534> Schedule F Profit/Loss Computer 15AR At-Risk Code 1550 Gross Income Accrual Section 15 Not Present Section 31 Present 3.12.3.9.1.2 (01-01-2017) Invalid Conditions (EC 072) Error Code 072 generates when either of the following exist: Any Schedule F loss per computer is present, and the At-Risk Code for that Schedule is not present. The At-Risk Code is 2, and any Schedule F loss ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ is not present. 3.12.3.9.1.3 (04-25-2022) Correction Procedures (EC 072) Correct coding and transcription errors and misplaced entries in displayed fields. Caution: Schedule F line 35 response is often mistakenly entered in Field 14AR. Line 35 is not a transcription line. Take the following action to correct Schedule F: If Schedule F... And... Then... A] Clearly identifies the activity as a hobby, Did not claim a loss on Schedule 1, line 6 (TY18, Schedule 1, line 18), DLSEC 14/15. B] Lines 1 through 9 and lines 37 through 50 are blank, The taxpayer indicates Schedule F is a gain, SSPND 211. C] ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and At-Risk Code is 2, Form 6198 is attached, GTSEC 31 and enter all data. D] ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and At-Risk Code is 2, Form 6198 (Section 31) is not attached, SSPND 211. Complete Form 6001 using paragraph S. E] ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 3.12.3.9.1.4 (01-01-2017) Field 14AR, At-Risk Code (EC 072) When Schedule F is a loss, correct Field 14AR/15AR as follows: If... Then... A] The taxpayer checked only box 36a (all is at risk), Enter 1 in Field 14AR. B] The taxpayer checked box 36b or both boxes 36a and 36b (some is not at risk), Enter 2 in Field 14AR. C] The taxpayer did not check either box 36a or 36b, Enter 3 in Field 14AR. D] Multiple Schedules F were combined, which created ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Enter 3 in Field 14AR. E] The taxpayer says he received a subsidy or completed one of the worksheets for the Excess Farm Loss, and checked box 36b, Enter 3 in Field 14AR. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ 3.12.3.9.1.5 (01-01-2018) Prior Year (EC 072) TY07 and prior, enter 3 in Field 14AR. 3.12.3.9.2 (01-01-2017) Error Code 073 (CE) At-Risk Code, Form 6198 Error Code 073 instructions follow. 3.12.3.9.2.1 (01-01-2020) Fields Displayed, Form 1040 (EC 073) This table shows the fields displayed. 1040 Field Name 0403 Combined Schedule C Profit/Loss >>>> Combined Schedule C Profit/Loss Computer 0406 Combined Schedule F Profit/Loss >>>> Combined Schedule F Profit/Loss Computer 0901 Total Gross Receipts 0902 Returns & Allowances 0904 Cost of Goods Sold 0906 Schedule C Other Income 09EXP Total Expenses 0930 Expenses for Business Use of Home 09NET> Section 09 Schedule C Profit/Loss Computer 09AR At-Risk Code 1001 Total Gross Receipts 1002 Returns & Allowances 1004 Cost Of Goods Sold 1006 Schedule C Other Income 10EXP Total Expenses 1030 Expenses for Business Use of Home 10NET> Section 10 Schedule C Profit/Loss Computer 10AR At-Risk Code 1101 Total Gross Receipts 1102 Returns & Allowances 1104 Cost Of Goods Sold 1106 Schedule C Other Income 11EXP Total Expenses 1130 Expenses for Business Use of Home 11NET> Section 11 Schedule C Profit/Loss Computer 11AR At-Risk Code 1409 Gross Income Cash 1433 Total Farm Expenses 1434> Schedule F Profit/Loss Computer 14AR At-Risk Code 1450 Gross Income Accrual 1509 Gross Income Cash 1533 Total Farm Expenses 1534> Schedule F Profit/Loss Computer 15AR At-Risk Code 1550 Gross Income Accrual 3105 Overall Profit/Loss 3120 At-Risk Amount 3121 Deductible Loss Section XX Not Present 3.12.3.9.2.2 (01-01-2017) Invalid Conditions (EC 073) Error Code 073 generates when Schedule C or F have losses that exceed the loss reported in Deductible Loss (Field 3121) and the At-Risk Code Indicator of 2 or 3. 3.12.3.9.2.3 (04-25-2022) Correction Procedures (EC 073) Correct coding and transcription errors and misplaced entries in displayed fields. Caution: Schedule F line 35 response is often mistakenly entered in Field 14AR. Line 35 is not a transcription line. Take the following action to correct the Error Code: If Schedule C, F and/or Form 6198 is present... And... Then... A] Have been combined, The loss exceeds the Form 6198, line 21 amount, Adjust the amount in the EXP fields displayed using the amount in Field 3121 to determine the amount to use in the appropriate EXP field. B] At-Risk Code is 3, Form 6198 applies to a Schedule E loss, Adjust the amount in Field 3121 to equal the Schedule C/F net loss. SSPND 211, if line 21 cannot be determined. Recompute Schedule C and/or F when no corrections are necessary. 3.12.3.9.2.4 (01-01-2017) Fields 09AR and 14AR, At-Risk Code (EC 073) When Schedule C or F is a loss, correct the at-risk code as follows: If... Then... A] The taxpayer checked: box 32a, Schedule C, box 36a, Schedule F, Enter 1 in Field 09AR. Enter 1 in Field 14AR. B] The taxpayer checked: box 32b or both boxes 32a and 32b, Schedule C, box 36b or both boxes 36a and 36b, Schedule F, Enter 2 in Field 09AR. Enter 2 in Field 14AR. C] The taxpayer did not check: either box 32a or 32b, Schedule C, either box 36a or 36b, Schedule F, Enter 3 in Field 09AR. Enter 3 in Field 14AR. 3.12.3.9.2.5 (01-30-2024) Field 09NET>, Schedule C Profit or Loss Computer (EC 073) Re-compute Schedule C using the following table, as appropriate: If the taxpayer... Then... A] Indicates that the loss on line 31 is limited e.g., Form 8582 attached, PAL, Entire disposition of passive activity, Form 6198 and/or Form 8582, is attached Adjust the entry in Field 09EXP so that the loss per computer equals the amount the taxpayer claimed (i.e., calculate the taxpayer’s limited loss by adding line 7 to line 31.) See D] below before adjusting Field 09EXP. Enter the result in Field 09EXP. See Note below. B] Checks line 32a (All is at risk) or leaves blank and indicates the loss should be limited, Adjust the entry in Field 09EXP so that the loss per computer equals the amount the taxpayer claimed. See D] below before adjusting Field 09EXP. Enter 1 in Field 09AR. See Note below. C] Checks line 32b (some is not at risk) and line 21 (Field 3121), Form 6198, is less than Schedule C, Field 09NET>, Adjust the entry in Field 09EXP so that the loss per computer equals line 21, Form 6198. See D] below before adjusting Field 09EXP. See Note below. D] Has an amount for Form 8829, Subtract that amount from the total prior to entering it in Field 09EXP. Note: Adjust Schedule SE, if necessary. 3.12.3.9.2.6 (01-01-2017) Field 1434>, Schedule F Profit or Loss Computer (EC 073) Re-compute Schedule F using the following table, as appropriate: If the taxpayer... Then... A] Indicates that the loss on line 34, Schedule F is limited e.g., Form 8582 attached, PAL, Entire disposition of passive activity, Combination of Form 6198 and 8582, Adjust the entry in Field 1433 (Schedule F, line 33), so that the loss per computer equals the amount the taxpayer claimed (i.e., calculate the taxpayer’s limited loss by adding line 34 as a positive amount to line 9). Enter the result in Field 1433. B] Checks line 36a (All is at risk) or leaves blank and indicates the loss should be limited, Adjust the entry in Field 1433 so that the loss per computer equals the amount the taxpayer claimed. Enter 1 in Field 14AR. C] Checks line 36b (some is not at risk) and line 21, Form 6198, is less than Schedule F, line 34, Adjust the entry in Field 1433 so that the loss per computer equals line 21, Form 6198. Note: Adjust Schedule SE, if necessary. 3.12.3.9.3 (01-01-2017) Error Code 074 (CE) Cash or Accrual Method Error Code 074 instructions follow. 3.12.3.9.3.1 (01-01-2020) Fields Displayed, Form 1040 (EC 074) This table shows the fields displayed. 1040 Field Name 1401B Cost or Other Basis 1402 Products Raised Sales 1403A Gross Cooperative Distributions Cash 1403B Taxable Cooperative Distributions Cash 1404A Gross Agricultural Program Payments Cash 1404B Taxable Agricultural Program Payments Cash 1405B CCC Loans Forfeited Cash 1406A Gross Crop Insurance Cash Amount 1406B Taxable Crop Insurance Amount 1407 Custom Hire Section 14 1409 Gross Income 1438A Gross Cooperative Distributions Accrual 1438B Taxable Cooperative Distributions Accrual 1439A Gross Agricultural Program Payments Accrual 1440B CCC Loans Forfeited Accrual 1444 Total Income Accrual 1450 Total Gross Income 1501B Cost or Other Basis 1502 Products Raised Sales 1503A Gross Cooperative Distributions Cash 1503B Taxable Cooperative Distributions Cash 1504A Gross Agricultural Program Payments Cash 1504B Taxable Agricultural Program Payments Cash 1505B CCC Loans Forfeited Cash 1506A Gross Crop Insurance Cash Amount 1506B Taxable Crop Insurance Amount 1507 Custom Hire Section 15 1509 Gross Income 1538A Gross Cooperative Distributions Accrual 1538B Taxable Cooperative Distributions Accrual 1539A Gross Agricultural Program Payments Accrual 1540B CCC Loans Forfeited Accrual 1544 Total Income Accrual 1550 Total Gross Income Section XX Not Present 3.12.3.9.3.2 (01-01-2018) Invalid Conditions (EC 074) Error Code 074 generates when both of the following exist: The "Cash Method" fields (Field 1401B through 1409) have entries. The "Accrual Method" fields (Field 1438A through 1450) have entries. 3.12.3.9.3.3 (01-01-2017) Correction Procedures (EC 074) Correct coding and transcription errors and misplaced entries in displayed fields. Delete the entry in Field 1409 when all of the following exist: An amount is present on line 9. Lines 1a through 8 are blank. An amount is present on line 50. Take the following action when you are unable to determine the accounting method: If Line 45 or 48... Then... A] Has inventory present, Use Accrual method. Delete the data from Fields 1401B - 1409. B] Is blank, Use Cash method. Delete the data from Fields 1438A - 1450. 3.12.3.9.4 (01-01-2017) Error Code 075 (CE) Excess Gross Social Security Error Code 075 instructions follow. 3.12.3.9.4.1 (10-16-2024) Fields Displayed, Form 1040 (EC 075) This table shows the fields displayed. 1040 Field Name CL Clear Code 01FSC Filing Status Code 01TXP Tax Period 01CCC Computer Condition Code 01FPC Forms Processing Code 03GSS Gross Social Security 03TSS Taxable Social Security 03WH Withholding 03BDR Balance Due/Refund >>>>> Balance Due/Refund Computer 03BDR> Balance Due/Refund Taxpayer Computer 94TSV Taxable Social Security Verified 3.12.3.9.4.2 (10-16-2024) Invalid Conditions (EC 075) Error Code 075 generates when Field 03WH is significant and Gross Social Security exceeds the amounts listed below.: Gross Social Security exceeds $116,952 for FSC 2. Gross Social Security exceeds $58,476 for FSC 1, 3, 4, 5, 6, or 7. 3.12.3.9.4.3 (01-23-2024) Correction Procedures (EC 075) Correct coding and transcription errors and misplaced entries in displayed fields. Use the following table if the amount claimed by the taxpayer exceeds the maximum amount: If... And... Then... A] ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ B] Box is checked on Form 1040, line 6c, for lump-sum election (TY21-TY20, "LSE" is noted to the left of Form 1040, line 6a), Enter the line 6b amount in Field 94TSV. Note: If taxable amount is zero, enter $1 in Field 94TSV. C] Box is not checked on Form 1040, line 6c, for lump-sum election (TY21-TY20, "LSE" is not noted, Enter C in the Clear Field. If no withholding is present, enter C in the Clear Field. 3.12.3.9.4.4 (01-01-2017) Reply Procedures (EC 075) If taxpayers reply with a statement that they didn’t file the return, that it was filed without their knowledge and permission, or that they believe that their identity has been used without their permission in the return, enter SPC 8. 3.12.3.9.5 (01-01-2017) Error Code 077 (CE) Self Employed Retirement Plans Error Code 077 instructions follow. 3.12.3.9.5.1 (01-01-2023) Fields Displayed, Form 1040 (EC 077) This table shows the fields displayed. 1040 Field Name CL Clear Code 01ACD Audit Code 0403 Combined Schedule C Profit/Loss 0405 Combined Schedule E Profit/Loss 0406 Combined Schedule F Profit/Loss 04OTI Other Income 04DSE Deduction for Self-Employment Tax 04SEP Self-Employed Retirement Plans Deduction 04HID Self-Employed Health Insurance Deduction Section 09 Not Present Section 10 Not Present Section 11 Not Present Section 13 Not Present Section 14 Not Present Section 15 Not Present Section 17 Not Present Section 18 Not Present 3.12.3.9.5.2 (01-01-2017) Invalid Conditions (EC 077) Error Code 077 generates when all of the following apply: SE Retirement Plans Deduction Amount is present, and Combined Schedule C Profit/Loss is not present, and Sections 09, 10, and 11 are not present, and Schedule E Profit/Loss is not present, and Section 13 is not present, and Combined Schedule F Profit/Loss is not present, and Sections 14 and 15 are not present. 3.12.3.9.5.3 (01-01-2023) Correction Procedures (EC 077) Correct coding and transcription errors and misplaced entries in displayed fields. Take one of the following actions: If... And... Then... A] Schedules C, E and F are not present and lines 3, 5, and 6 of Schedule 1 are blank, and Other income on Schedule 1, line 8z does not include an amount identified as SE income and RPC N is not present. Form W-2 indicates one of the codes below, a tax-deferred savings plan amount is on Schedule 1, line 16 (TY20-TY19, line 15): "D" - Section 401(k) "E" - Section 403(b) "F" - Section 408(k)(6) "G" - Section 457 "S" or SIMPLE plan "T" or employer-paid "qualified adoption expenses" Section 125, Cafeteria Plan (CAF, etc., unless included in Box 1 wages) Section 414(h), mandatory salary deferral (PERS Public Employee Retirement System, etc.) "TSP" - Thrift Savings Plan a) Verify taxpayer reported the wages in box 1 of Form W-2 on line 1, Form 1040. Note: Taxpayers may report wages from box 3 or 5 in error. b) GTSEC 03 and adjust the entry in Field 03WG, if taxpayer didn’t report the wages from box 1 or reported wages from box 3 or 5 of Form W-2 on line 1, Form 1040. Transmit. Delete entry in Field 04SEP. When EC 229 displays, assign TPNC 161. B] Schedules C, E and F are not present and Schedule 1, lines 3, 5, and 6 are blank, and Other income on Schedule 1, line 8z does not include an amount identified as SE income and RPC N is not present. Section 501(c)(18)(D) and local plan amounts are included in the wages reported in box 12a, b, c, or d of Form W-2 or Section 125, Cafeteria Plan (CAF, etc., are included in box 1 wages) Enter C in the Clear Field. C] Schedules C, E and F are not present and Schedule 1, lines 3, 5, and 6 are blank, and Other income on Schedule 1, line 8z does not include an amount identified as SE income and RPC N is not present. Form W-2 does not have any of the tax savings plans listed in A] above, Delete entry in Field 04SEP. When EC 229 displays, assign TPNC 155. D] Schedules C, E and F are not present and Schedule 1, lines 3, 5, and 6 are blank, and Other income on Schedule 1, line 8z includes an amount identified as SE income and RPC N is present or Schedule SE is present Enter C in the Clear Field. 3.12.3.9.6 (01-01-2017) Error Code 078 (CE) Alimony SSN Error Code 078 instructions follow. 3.12.3.9.6.1 (10-16-2024) Fields Displayed, Form 1040 (EC 078) This table shows the fields displayed. 1040 Field Name 01PS Primary SSN 01SS Secondary SSN 01TXP Tax Period 01FSC Filing Status Code 98ARC> NAP Alimony Access Code 98AEF> NAP Alimony EIF Response Code 0402A Alimony Received 04SSN Alimony SSN 04ALP Alimony Paid 0211 Identification Number Penalty 3.12.3.9.6.2 (01-01-2017) Invalid Conditions (EC 078) Error Code 078 generates when Field 01FSC is not 3 and one of the following apply: Alimony SSN (Field 04SSN) is present, and Alimony Paid (Field 04ALP) is not present. Alimony SSN (Field 04SSN) is equal to the Primary SSN (Field 01PS). Alimony SSN (Field 04SSN) is not present and Alimony Paid (Field 04ALP) is present. The Alimony SSN (04SSN) is equal to the Secondary SSN (Field 01SS). 3.12.3.9.6.3 (02-23-2023) Correction Procedures (EC 078) Correct coding and transcription errors and misplaced entries in displayed fields. Note: If a correction is made to the alimony recipient’s SSN in 04SSN, GTSEC 02 and enter R in Field 02RI. TY19 and later, if Field 04ALP is blank (Schedule 1, line 19a was X’d by Code & Edit, or deleted in Error Code 079) because the date on line 19c (TY19-TY20, line 18c) is after December 31, 2018, enter nine zeros in Field 04SSN to delete the recipient’s SSN. When EC 229 displays, assign TPNC 163. If there is no date on line 19c, or the date is before January 1, 2019, enter the line 19a amount in Field 04ALP. Note: TY19 and later, when Field 04ALP is blank, enter nine zeros in Field 04SSN to delete the recipient’s SSN entry. TY18 and prior, enter nine zeros in Field 04SSN when Field 04ALP is blank. If return has "multiple" Alimony SSNs present, enter any valid Alimony SSN in Field 04SSN. Note: An invalid recipient TIN has fewer or more than 9 digits If Field 04SSN equals Field 01PS or 01SS, FSC is 2 or 6, and the amount reported on Schedule 1, line 2a, Alimony Received (Field 0402A), equals Schedule 1, line 19a (TY19-TY20, line 18a), Alimony Paid (Field 04ALP), complete the following actions: GTSEC 04. Delete entries in Fields 0402A, and 04ALP, and enter nine zeros in Field 04SSN. Assign TPNC 164 when EC 229 displays. If Field 04SSN is the same as Field 01SS, FSC is 2, 4, or 6, and the amount in Field 04ALP is not equal to Field 0402A, complete the following actions: Enter nine zeros in Field 04SSN, and delete the entry in Field 04ALP. Assign TPNC 164 when EC 229 displays. Search the return and/or attachments for the Alimony SSN. If the Alimony SSN is found, enter in Field 04SSN. If the Alimony SSN is not found, follow t
