3.11.27 EPMF Return Processing Form 5500-EZ

Manual Transmittal

December 09, 2016

Purpose

(1) This transmits revised IRM 3.11.27, Returns and Documents Analysis, EPMF Document Processing Form 5500-EZ.

Material Changes

(1) Various grammatical, editorial, dates, and link corrections throughout.

(2) Adopted plain language throughout.

(3) IRM 3.11.27.2.3(4) - Removed note.

(4) IRM 3.11.27.2.4(3) Table IPU 16U0129 issued 01-19-2016 - Included Rev. Proc. 2015-32 instructions.

(5) IRM 3.11.27.2.4(3) - Moved (a) to beginning of (3) and removed (f).

(6) IRM 3.11.27.2.6.2(1) Moved exception to after (1).

(7) IRM 3.11.27.2.9(5) - Changed from in front of to left of.

(8) IRM 3.11.27.2.9(5) Table IPU 16U0129 issued 01-19-2016 - Included Rev. Proc. 2015-32 instructions.

(9) IRM 3.11.27.2.9(5) Table IPU 16U0876 issued 05-06-2016 - Added Notes: If both box 1 is checked and characteristic code in Part IV 8 value is 3A, edit 1.

(10) IRM 3.11.27.2.12(7) IPU 16U0129 issued 01-19-2016 - Included Rev. Proc. 2015-32 instructions.

(11) IRM 3.11.27.2.12(8) - Removed postmark dates after June 2, 2015 and Note.

(12) IRM 3.11.27.2.13(7) - Removed And column.

(13) IRM 3.11.27.2.13.1(2) - Removed And column,

(14) IRM 3.11.27.2.18(1) - Added Exhibit 3.11.27-2.

(15) IRM 3.11.27.4(7) - Added Exhibit 3.11.27-2.

(16) IRM 3.11.27.4.5(1) IPU 16U0876 issued 05-06-2016 - Add Notes: If no boxes, edit 2 and if both box 1 is checked and characteristic code in Part IV 8 value is 3A, edit 1.

(17) IRM 3.11.27.4.8.3(5) - Moved (5) to (1).

(18) IRM 3.11.27.4.20 IPU 16U0129 issued 01-19-2016 - Corrected line name.

(19) IRM 3.11.27.4.21 IPU 16U0129 issued 01-19-2016 - Corrected line instructions.

(20) IRM 3.11.27.4.22 IPU 16U0129 issued 01-19-2016 - Corrected line instructions.

(21) IRM 3.11.27.5.2.1(1) - Added See IRM 2.3.64 and removed EMFOL instructions.

(22) IRM 3.11.27.5.2.2(1) - Added See IRM 2.3.65 and removed ERTVU instructions.

(23) IRM 3.11.27.5.2.3(1) - Added See IRM 2.3.47 and removed INOLE instructions.

(24) IRM 3.11.27.10.3.5.2(4) Table - Removed And column.

(25) IRM 3.11.27.10.3.8(1) Table Note 2 IPU 16U0129 issued 01-19-2016 - Included Rev. Proc. 2015-32 instructions.

(26) IRM 3.11.27.10.3.8(1) Table- Removed reference to post mark June 2, 2015 or before and Note: 1 & Note 2.

(27) IRM 3.11.27.10.3.13.1(1) IPU 16U0876 issued 05-06-2016 - If no boxes, edit 2 and if both box 1 is checked and characteristic code in Part IV 8 value is 3A, edit 1.

(28) IRM 3.11.27.15.8.2(4) Table - Removed And column.

(29) Exhibit 3.11.27-2 - Added conversion chart for 2015-2016 revisions.

Effect on Other Documents

This supersedes IRM 3.11.27 dated December 14, 2015. IRM 3.11.27 also incorporates the following IRM Procedural Updates (IPU) - "16U0129" and "16U0876" .

Audience

Wage and Investment (W & I)
Submission Processing
Document Perfection, Error Resolution and Rejects

Effective Date

(01-01-2017)

Sean O’Reilly
Director, Business Systems Planning
Government Entities and Shared Services
Tax Exempt and Government Entities

Service Level Agreements (SLAs)

  1. The Taxpayer Advocate Service reached agreements with the Operating Divisions. IRM 3.11.27.1.1, Taxpayer Advocate Service (TAS) SLA, through IRM 3.11.27.1.2, Tax Exempt and Government Entities - Wage and Investment Service Level Agreement (SLA), contains specifics about SLA for activities employees using this IRM perform.

Taxpayer Advocate Service (TAS) SLA

  1. The Taxpayer Advocate Service (TAS) SLA:

    1. Contains basic requirements for handling TAS-referred cases.

    2. Includes specific actions to take on TAS referrals and specific time frames for completing those actions.

  2. Find the SLA are at http://tas.web.irs.gov under the heading "Policy/Procedures/Guidance" and procedures are in IRM 13, Taxpayer Advocate Service.

Tax Exempt and Government Entities - Wage and Investment Service Level Agreement (SLA)

  1. This SLA identifies a set of processing customer service targets which the Wage and Investment Operating Division (W&I) and the Tax Exempt and Government Entities Operating Division (TE/GE) agree are an acceptable level of service for the term of the agreement.

Operations Assistance Requests (OAR)

  1. The TAS uses the Operation Assistance Request (OAR) process to refer cases when TAS lacks either the statutory or delegated authority to resolve a taxpayer’s problem. TAS uses Form 12412, Operation Assistance Request (OAR), to initiate the OAR process.

  2. For cases requiring an OAR:

    1. TAS will complete Form 12412 and forward the case to the Operating Division Liaison via Form 3210, Document Transmittal.

    2. The Operating Division Liaison will review the case, assign it to the appropriate area, and monitor the case through its conclusion.

  3. Make every effort to acknowledge and resolve the requested OAR actions within the SLA time frames as listed on Form 12412.

    1. EXPEDITE PROCESSING
      •When TAS requests expedite processing, the Operating Division (OD) or Functional Liaisons acknowledges receipt via Form 3210, secure messaging e-mail, fax, or by phone within one workday of OAR receipt.•The OD/Function Liaison provides TAS the relief determination within three workdays from the OAR acknowledgement date.

    2. NON-EXPEDITE PROCESSING
      •If TAS does not request expedite processing, the OD/Function Liaison acknowledges receipt and gives the IRS employee’s name and phone number assigned to work the case via Form 3210, secure messaging e-mail, fax, or by phone within three workdays of OAR.
      •If necessary, the assigned employee/manager contacts the TAS employee and negotiates the completion date in resolving the OAR actions.

    3. Assigned employee: If you cannot resolve a taxpayer’s case by the requested time frame or by a negotiated extension date, immediately notify your manager.

    4. Assigned manager/employee: Work with the TAS contact listed on Form 12412 to agree on time frames f based on the case’s facts and circumstances.

    5. Assigned manager/employee: Discuss the findings final case disposition recommendation with the appropriate TAS contact. The TAS contact communicates the final decision on the case to the taxpayer. However, you may also tell the taxpayer the decision.

    6. Assigned employee/manager: If the TAS contact and you cannot agree how to resolve to the taxpayer’s problem, elevate any disagreement to your manager. The TAS employee also elevate this disagreement to their manager who discusses it with the appropriate Operating Division manager.

    7. Upon case resolution, the TEGE employee assigned the OAR completes section VI of Form 12412 and returns it to the TAS case advocate. Return the Form 12412 within three workdays from the date that all actions are complete and transactions posted.

  4. For more detailed information, please refer to: IRM 13, Taxpayer Advocate Service and http://tas.web.irs.gov.

Employee Plans Form 5500-EZ Returns

  1. IRM 3.11.27, EPMF Document Processing Form 5500-EZ, provides instructions for processing employee plan returns in the Ogden Submission Processing Campus, Code and Edit, Error Resolution and Rejects functions.

Overview of IRM 3.11.27

  1. Submission Processing Code and Edit (C&E), Error Resolution and Rejects functions use IRM 3.11.27

    1. Other IRMs for processing EPMF Employee Plans (EP) returns may cite this IRM.

    2. The Ogden Campus is the central processing center for all EP returns.

    3. Route unprocessed EP returns received in other Campuses or Field offices to the Ogden Submission Processing Campus per IRM 3.10.72, Receiving, Extracting, and Sorting.

General

  1. IRM 3.11.27.3, Entity Perfection - General, through IRM 3.11.27.4, Form 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan, provide the following instructions for a specific EP return:

    1. General instructions and a definition of the employee plans required to file.

    2. Special instructions related to the specific Form 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan, return.

    3. Tips and reminders for editing and perfecting Form 5500-EZ returns.

  2. IRM 3.11.27.5, General Error Resolution, through IRM 3.11.27.15.11.2, Error Code 704 Correction Procedures, provide general information and instructions for Error Resolution and Rejects processing.

CADE 2
  1. The goal of the Customer Account Data Engine (CADE) 2 Program Office in Headquarters is to implement a single, modernized programming solution which provides daily processing of taxpayer accounts.

    Note:

    The CADE Master File retired at the end of 201152.

  2. The CADE 2 solution is made up of several components, to modernize the IRS to daily processing environment with several Transition States.

  3. The Business Master File (BMF), Exempt Organizations (EO) and Employee Plans Master File (EPMF) campus cycles are:

    1. Campus Cycle: Thursday - Wednesday.

    2. Master File Processing: Friday-Thursday.

    3. Notice Review Saturday: Monday (8+ days).

  4. BMF, EO and EPMF transaction posting time frames are:

    • Transactions are viewable using CFOL command codes on Saturday following the weekly Master File processing run on Thursday.

      Note:

      With the IDRS weekly analysis occurring the weekend directly after the Master File processing on Thursday, transactions post instead of being in pending status on Monday.

  5. Transaction posting dates reflect a format of YYYYCCDD. YYYY indicates the year. CC will indicate the posting cycle. For Individual Master File (IMF) transactions, values for DD are:

    • 01 = Friday

    • 02 = Monday

    • 03 = Tuesday

    • 04 = Wednesday

    • 05 = Thursday

    Note:

    BMF, EO and EPMF transaction posting dates continue to reflect YYYYCC. YYYY indicates the year. CC will indicate the posting cycle.

General Perfecting of Form 5500-EZ

  1. When editing Form 5500-EZ, follow these general instructions. If they conflict the form specific instructions, follow the form specific instructions.

  2. Perfect the "Must Enter" entity information (name, address, Employer Identification Number (EIN), plan number, tax period and received date).

  3. Do not correspond to the filer for missing information on Form 5500–EZ.

  4. Perfect the lines to be transcribed (T-lines) on the return as indicated by a "T" on the exhibit for the form to be edited as follows:

    1. "X" the T-line if the taxpayer has crossed out the wording and replaced it with wording with a different meaning from the wording on the return.

    2. "X" any line and edit or add the entry on the correct T-line if the wording is crossed out and replaced with wording that is on a T-line.

    3. Recompute a "Total" T-line if all of the lines above it are also T-lines, and one or more dollar entries are edited or deleted ("X" ed).

  5. A dollar entry is a positive or negative dollar amount.

    1. Document Perfection no longer needs to edit dollars and cents.

    2. Do not edit brackets or parentheses around amounts clearly indicated to be negative with a bracket or a minus (-) sign. A true negative entry means that , through computation or perfection, the result or entry is actually negative.

  6. A blank indicates either:

    1. No entry of any kind in a dollar or question line.

    2. You cannot perfect the line from an attachment.

Edit Marks
  1. Place edit marks on the return for transcription to the Automated Data Processing (ADP) System through Integrated Submission and Remittance Processing (ISRP). Code and Edit must edit in red pencil/pen. Other areas can edit in brown, orange, purple, or green pencil/pen.

  2. Edit only items to be transcribed except where specific instructions require editing of a non-transcribed item. Leave lines blank if the entry would be a zero amount unless otherwise instructed.

  3. Never obliterate, alter or erase the original entry on a return when deleting or correcting an entry. Always carefully ensure that the original entry remains legible. Perfected entries provide a legible "edit trail" for anyone who may work with the return later.

  4. For a description of specific edit marks, see the table below:

    Edit Mark Description
    "X" or "/" Use the "X" to delete tax data or to indicate not to transcribe an item Use a" /" d when deleting a form or schedule not being transcribed.
    "//$" Use the "//$" in the entity area to identify the beginning and ending of a foreign country code.

    Example:

    Edit /EI/$for Ireland and /GM/$for Germany.

    "% or c/o" Indicates an "in-care-of" name for transcription.
    Circle Use to indicate not to transcribe an entry. Used to delete Entity data or a received date.

    Note:

    If the taxpayer circles an entry, edit the entry.

    Underline Indicates an entry for transcription (e.g. Name Control, Tax period, etc.).
    Arrow Indicates the correct placement of a misplaced entry. Use an arrow if the misplaced item is close to the correct line and there is no question where the entry belongs.

    Note:

    Use a double arrow if identifying the same figure for transcription in two different places (along with any required transcription data between the two arrows).

    Check Mark Indicates a manually math verified and correct entry.
    Bracket/Parenthesis Indicates a negative numerical amount.
    Vertical Line or Decimal Point Indicates the separation of dollar and cents if the taxpayer made no distinction.
    Zero, Dash, None, or N/A "ZERO" , "DASH" , "NONE" or "N/A" are considered valid entries except when specific instructions require editing of an entry.
    Edit Marks Made by Other IRS Functions Do not re-edit marks entered by other areas, such as Collection or Accounts Management, except to place the marks in the correct area.
    Rocker Indicates the amount paid when drawn under a remittance amount.

Attachments to Form 5500-EZ

  1. Always perfect the return from a supporting attachment unless otherwise stated.

  2. When the filer submits an EXACT duplicate of the return, e.g. page 1 has the same information on both returns, (plan number, tax period, name, address) and line items have the same money amounts, "X" the duplicate pages and move to the back of the return.

  3. Leave documents attached unless the Attachment Routing Guide instructs you otherwise. See routing chart below. Detach only original document (e.g. documents which have an original signature or documents which are not marked "copy" or attached to supplement or support the return) by doing the following:

    1. Notate on the document "detached from Form 5500-EZ"

    2. Edit the received date of the return on the detached document.

    3. Route or perfect the return from which you separated the attachment.

    4. Always verify the date with the date on the attached envelope

    Form Routing Chart

    If Then
    Form 2848, Power of Attorney and Declaration of Representative, is attached
    1. Edit the taxpayer’s name and EIN on F2848, if missing.

    2. Edit the received date on F2848.

    3. Route F2848 to the CAF unit.

    4. Edit the action trail on the left of the tax return (e.g. F2848 detached).

    Form 4461, Form 4461-A and Form 4461-B Route to:
    Internal Revenue Service
    Attn: Pre-Approved Plans Coordinator
    PO Box 2508, Room 5–106
    Cincinnati, OH 45201
    Form 5306, Application for Approval of Prototype or Employer Sponsored I.R.A, is attached If there is no notation of Employee Plans technical action, detach and forward to EP Technical:
    Internal Revenue Service
    ATTN: T:EP:RA:T:ICU
    P.O. Box 27063
    McPherson Station
    Washington, DC 20038
    Form 5300, Form 5307, Form 5310, Form 5310-A, and Form 5316, is attached If an application for determination with an original signature is attached to a return, detach the application and send to the address below. If a copy, leave the application attached to the return:
    Internal Revenue Service
    P.O. Box 12192
    Covington, KY 41012-0192
    Form 5308, Request for Change in Plan/Trust Year, is attached
    1. If an approved Form 5308, Request for Change in Plan/Trust Year, leave it attached.

    2. If an original Form 5308 with neither approval nor disapproval, detach and send to EP Technical.
      Internal Revenue Service
      ATTN: EP Letter Rulings
      Stop 31
      P.O. Box 12192
      Covington, KY 41012-0192

    Copy of Form 5500–EZ Circle Copy and process Form 5500–EZ.
    Form 5558, Application for Extension of Time to File Certain Employee Plan Returns, is attached If the filer has attached a statement that meets Reasonable Cause to the return:
    1. Edit CCC "R" .

    2. Route a copy of the return and attachments to EP Accounts for reconsideration.

    Form 8821, Tax Information Authorization, is attached If a Form 8821, Tax Information Authorization, is attached:
    1. Edit the taxpayer’s name and EIN on F8821, if missing.

    2. Edit the received date on Form.

    3. Route F8821 to the CAF unit.

    4. Edit the action trail on the left of the tax return (e.g. F8821 detached).

    Form 8822, Change of Address, is attached Detach and route to EP Entity, M/S 6273.
    Letters are attached Route letters of a technical nature to EP Accounts Unit M/S 6552.
    CP 403, Form 5500, First Delinquency Notice/CP 406, Form 5500, Second Delinquency Notice is attached If the notice is attached to an unnumbered return, and Entity has not cleared the CP, attach the CP to the front of the return and pull the return from the pack for routing to Entity. Route to EP Entity, M/S 6273.

    Note:

    If the notice is an undeliverable, Route to EP Entity, M/S 6273

    .
    Appendix A - Revenue Procedure 2014–32 Transmittal Schedule OMB 1545–0956 or if the filer writes on the top of the return Delinquent return submitted under Rev. Proc. 2014–32, Eligible for Penalty Relief or similar wording and the Appendix A is not attached,
    1. Post marks after June 2, 2015 move Appendix A to back of form and continue processing, Do not edit CCC’s R and V

    2. Postmarks June 2, 2015 or before Edit CCC's R and V on Form 5500-EZ, detach Appendix A or copy of the front page of The Form 5500-EZ and route to EP M/S 1110.

    Form 14704 Transmittal Schedule - Form 5500-EZ Delinquent Filer Penalty Relief Program or submitted under Rev. Proc. 2015-32 If entity stamp is present move Form 14704 to the back and continue processing, do not remove or edit CCC R and/or V. If entity stamp is not present route to EP Entity, M/S 6273.


  4. If any attachments to Form 5500-EZ provide a reasonable cause statement from the filer for filing late or if Form 3198-A, TE/GE Special Handling Notice, indicates not to assess a late filing penalty, always edit a CCC R. Do Not route to EP Accounts.

  5. If the post mark date is missing always edit the stamped date stamped on the return. If the stamped date is missing use the post mark date from the envelope on the detached document before routing.

Researching a Form 5500-EZ

  1. Use Form 12837, Document Perfection IMF/BMF Research Request Form, to request research when so instructed.

  2. Use these IDRS Command Codes for research:

    1. EMFOLE

    2. EMFOLI

    3. EMFOLT

    4. EMFOLP

    5. ENMOD

    6. INOLES

    7. NAMEE/NAMEB

    8. SUMRY

Routing to Other Functions

  1. Route to another campus function (e.g. Error Resolution (ERS)/Rejects, OAMC, R&C Entity) by:

    If Then
    unnumbered
    1. Perfect the return as completely as possible.

    2. Pull the return from the batch and route to the appropriate area per local procedures.

    numbered
    1. Leave the document in the batch.

    2. Perfect only the entity information.

    3. Attach Form 4227, Intra-SC Reject or Routing Slip.

    4. Edit the appropriate Action Codes for Form 5500-EZ.

  2. See IRM 3.11.27.2.6.1, Using Routing Form 4227, for Form 4227 procedures.

Using Routing Form 4227
  1. Use Form 4227 to route either a numbered or unnumbered return, attachment, photocopy, or other document to a function inside the Ogden Campus (OSPC).

  2. Include on Form 4227:

    1. Your name or C&E stamp.

    2. Where for routing the document(s)

    3. The reason for routing the document(s)

    4. Any instructions for the receiving area.

Routing to Entity
  1. Research IDRS first. If you find no resolution, route the following to Entity for resolution if there is no indication Entity worked the issue (e.g. TC 59X, Entity Stamp, etc.):

    Exception:

    Do not route to Entity if CCC "F" was edited per IRM 3.11.27.4.3.1, Final/Termination or Initial Returns.

    1. Mismatch, Multiple, "applied for" , or no EIN see IRM 3.11.27.4.9, Employer Identification Number - Part II, Line 2b.

    2. Name change is indicated on the return or on attachments.

    3. Name and EIN are illegible or not present.

    4. No Plan Number present.

    5. Address changes for Plan administrators.

    6. "We are not required to File."

    7. "We have merged our plan assets."

    8. Route any changes to the Plan Administrator's name or address Line 3a, to Entity.

    9. If a delinquency Notice CP /406 is attached to the return, route to entity for resolution.

Unprocessable Return

  1. Give the return to your manager to destroy if there is no information on the return or attachments to research on an unnumbered, unprocessable return.

  2. Route a numbered, unprocessable return to Rejects per IRM 3.11.27.2.6, Routing to Other Functions.

    Note:

    Do not route an unprocessable return to entity if there is no information on the return or attachments to research.

ERS Action Codes

  1. An ERS Action Code rejects Form 5500-EZ from the system for correction by the Error Resolution and/or Reject functions, and identifies the reason for the document’s was rejection. ERS Action Codes indicate whether needing research, or some other action. The Action Code sets the suspense period to be assigned to the return and places the return in the workable or unworkable suspense inventory.

  2. Tax examiners: When needed, assign a three-digit Action Code. Action Codes are valid for Form 5500-EZ.

  3. Edit the ERS Action Code in the bottom left margin of the return.

  4. Edit these Action Codes when you cannot perfect a return from the information present.

    Action Codes

    Action Code Description
    320 (Entity) Route to Entity to work the issue(s).
    351 (Rejects) Route return to Rejects to work the issue(s).
    450 (Any Other Area) Route return to any other area.
    480 (Early Filed - Suspense) The return is an early-filed future return.
    610 (Renumber) Route to Numbering to renumber the return.
    640 (Void DLN) To delete the assigned DLN on the return (e.g. Re-entry Returns).


  5. Form 4227 is required except when using Action Code 480 for early filed future returns.

  6. You can assign only one Action Code to a return at a time. If needing more than one Action Code, edit the second Action Code on Form 4227.

  7. If needing more than one Action Code of the same priority (e.g. 320 and 480), edit the Action Code with the shortest suspense period and attach Form 4227 to indicate the second unprocessable condition.

Computer Condition Codes

  1. Computer Condition Codes (CCC) identify a special condition or computation to post to the Master File.

  2. Valid CCCs for Form 5500-EZ are 1, C, F, G, I, R, S, U, V, and Y.

    Note:

    Edit all applicable CCC, for example if the return is for a Final and an amended edit "F" and "G"

    .

  3. Edit one or more CCCs when instructed to do so.

    Note:

    If another area/function edits a CCC in the incorrect area of a return , circle out the CCC and edit the CCC in the appropriate area of the return.

  4. Edit CCCs on page 1, in the Part II box in the middle of the form:

    Computer Condition Codes CCC

    CCC Meaning Use If Then
    1 Fact of Filing the return is filed for tax period 2008 and earlier. Edit CCC 1.
    C Substitute or Secured Return the return is a Secured Return, or Substitute for return (SFR). Edit CCC "C" .
    F Final Return the return is a Final, when the final box on the return is checked and all conditions for a final return are met. (Zero Assets and Zero Participants) The return or attachments are notated with final, out of business, termination, etc. Edit CCC F.
    G Amended Return the return is an amended when the amended box on the return is checked. Edit CCC G.
    I Incomplete Return the return is incomplete. Systemically generated.
    R Reasonable Cause for Failure to File Return Timely the return has reasonable cause for late filing attached. If the Part I Box B is checked and we received the return with in the extended due date. See IRM 3.11.27.2.12, Due date of Form 5500-EZ. to determine if return is timely by the extended due date.

    Note:

    If post mark is June 2, 2015 or before and Appendix A - Revenue Procedure 2014–32 Transmittal Schedule is attached or the filer writes on the top of the return Delinquent return submitted under Rev. Proc. 2014–32, Eligible for Penalty Relief or similar wording and the Appendix A is not attached. Postmark dates after June 2, 2015 move Appendix A to back of form and continue processing. Do not edit CCC R.

    Edit CCC R.
    S Short Plan Year the return is a short plan year, short period return, or a one day (month), the return indicates the plan begins and ends within the same month. Edit CCC S.
    U Unprocessable Return initiate correspondence with the filer. Code & Edit does not currently correspond on Form 5500–EZ; therefore, CCC U is not currently edited.
    V Suppress Daily Delinquency Penalty the return is a delinquent, and has no money amounts, and the filer has attached reasonable cause.

    Note:

    If post mark is June 2, 2015 or before and Appendix A - Revenue Procedure 2014–32 Transmittal Schedule is attached or the filer writes on the top of the return Delinquent return submitted under Rev. Proc. 2014–32, Eligible for Penalty Relief or similar wording and the Appendix A is not attached. Postmark dates after June 2, 2015 move Appendix A to back of form and continue processing. Do not edit CCC V.

    Edit CCC V.
    Y 52–53 Week Filer the return is a 52-53 week filer. Plan years reported under 52-53 week rule may end not more than six days before and not more than three days after the end of a month. Edit CCC Y.


  5. Edit CCC "1" "Fact of Filing" - for form revision 2008 and prior or tax period 2008 and prior. Edit only the following fields:

    1. Fact of Filing Editing Fields

      Name Form 5500-EZ Fields Valid Content
      Tax Period Upper right hand corner to the left of the form revision date. YYMM
      Plan Year Ending Part I Numeric in MMDDYYYY
      Foreign Plan Part I Edit to right of box: 1 = if box is checked, 2 = if the box is not checked, and 3 = if the Plan Characteristic code in Part IV 8 value is 3A.

      Note:

      If no boxes, edit 2.

      Note:

      If both box 1 is checked and characteristic code in Part IV 8 value is 3A, edit 1.

      Name Control Part II, 2a Alpha/numeric Note: Always the first four characters of the employers name.
      Plan Number Part II, 1b 001-999
      Employer's Name Part II, 2a Alpha/Numeric
      Employer’s Name Cont. Part II, 2a Alpha/Numeric
      Employer’s Sort Name Part II, 2a Alpha/Numeric
      Employer’s In Care of Name Part II, 2a Alpha/Numeric
      Employer’s Street Part II, 2a Alpha/Numeric
      Employer’s Foreign Address Part II, 2a Alpha/Numeric
      Employer’s City Part II, 2a Alpha/Numeric
      Employer’s State Part II, 2a Alpha/Numeric
      Employer’s ZIP Part II, 2a Alpha/Numeric
      EIN Part II, 2b Numeric
      Received Date Stamped on first page of filing or from envelope Numeric in MMDDYY format
      Computer Condition Code Manual code applied to indicate filing
      1. 1 = Fact of Filing.

      2. F = the return is identified as a Final, when the final box on the return is checked and all conditions for a final return are met. (Zero Assets and Zero Participants) The return or attachments are notated with final, out of business, termination, etc.

      3. R = Reasonable Cause for Failure to File Return Timely If the Part I Box B is checked and we received the return within the extended due date edit CCC R, See IRM 3.11.27.2.12, Due date of Form 5500-EZ. to determine if return is timely by the extended due date.

      .
      Signature Bottom right of first Page 1 if there, 2 if not

      Note:

      Process Form 5500-EZ filed on form revision 2008 and prior or tax period 2008 and prior as fact of filing. Edit the tax period on all Forms 5500-EZ.

Computer Unprocessable Conditions

  1. To be processable, a return must have a TIN, a legible name, and plan number. Conditions which make a return unprocessable are:

    1. A name so illegible or incomplete that you cannot determine the name control.

    2. An invalid TIN (i.e. other than 9 numeric digits) and you cannot perfect it from information on the return or attachments.

    3. You cannot determine the plan number from the return or attachments.

  2. Attach a Form 4227 noting the unprocessable condition and route to the appropriate area.

Return Marked Copy or Duplicate

  1. A "copy" return is a numbered or unnumbered return marked "copy" , "state copy" , "duplicate" , etc. Edit the return by circling the words "copy" , "state copy" , "duplicate " , etc. and process as an original return. No IDRS research is required.

Due Date of Form 5500-EZ

  1. Form 5500-EZ is due seven months after the end of the plan year. Refer to the table below to determine the filing due date for Form 5500-EZ.

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

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

    Due Dates

    Plan Year Ending Return Due Date (* weekends and legal holidays considered) Extended Due date 2 1/1 months (* weekends and legal holidays considered)
    201601 8-31-16 11-15-16
    201602 9-30-16 12-15-16
    201603 10-31-16 1-17-17*
    201604 11-30-16 2-15-17
    201605 11-2-17* 3-15-17
    201606 1-31-17 4-18-17*
    201607 2-28-17 5-15-17
    201608 3-31-17 6-15-17
    201609 5-1-17* 7-17-17*
    201610 5-31-17 8-15-17
    201611 6-30-17 9-15-17
    201612 7-31-17 10-16-17*
    201701 8-31-17 11-15-17
    201702 10-2-17* 1-2-18*
    201703 10-31-17 2-15-18
    201704 11-30-17 3-15-18
    201705 1-2-18* 4-16-18*


  4. If the filer is delinquent and has attached a statement of Reasonable Cause, edit CCC R in the Part II Box in the middle of the form..

  5. If a Form 5558 is attached to the return, and the filer has attached a statement that meets Reasonable Cause to the return, edit CCC R.

  6. If the Part I Box B is checked and we received the return within the extended due date edit CCC R, See IRM 3.11.27.2.12, Due date of Form 5500-EZ.

  7. If the filer is delinquent and filed under Rev. Proc. 2015-32 and/or Form 14704, Transmittal Schedule - Form 5500-EZ Delinquent Filer Penalty Relief Program is attached, and if entity stamp is present move Form 14704 to the back and continue processing, do not remove or edit CCC R and/or V. If entity stamp is not present route EP Entity, M/S 6273,

  8. If Appendix A attached or filer writes on the top of the return Delinquent return submitted under Rev. Proc. 2014–32, Eligible for Penalty Relief or similar wording, move Appendix A to back of form and continue processing. Do not edit CCC’s R and V.

Received Date

  1. All Forms 5500-EZ must have a Received Date either stamped or edited in MMDDYY format on the first page of the return. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ Determine whether to edit the CCC R. Keep in mind the timely due dates for the return you are processing and, if necessary, examine envelopes and edit the earliest received date to prevent an unnecessary late penalty assessment. Follow the priority in IRM 3.11.27.2.13 below for determining the earliest received date. If the Revenue Agent enters a date that they secured the Form 5500-EZ , edit that date as the received date.

    If Then
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ the return is timely.
    the due date falls on a weekend or legal holiday the return is timely if postmarked by the first business day following the weekend or legal holiday.
    ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ edit the received date to agree with the postmark date.
  2. If a return bears more than one IRS received date, circle all but the earliest date.

  3. The Received Date may or may not be stamped on the face of the return.

  4. If the date stamp is missing or is illegible, determine the Received Date following the priority list below and edit the earliest date in MMDDYY format in the middle of the first page. Always search attachments for an IRS Received Date and edit the earliest date on Page 1 of the return before using the priority items listed below:

    1. Postmark date on envelope or stamped postmark date on return.

      Note:

      treat U.S. Postal Service (USPS) and Designated Private Delivery Service (PDS) mail date stamps as valid postmark dates

      .

    2. Revenue Officer's Signature date.

    3. SCAMPS Date - the IRS SCAMPS machine date generated on the envelope.

    4. Signature Date (only if within current processing year).

    5. Julian date minus 10 days in the DLN.

    6. Fax date on original return.

    7. Today's date minus 10 days.

  5. Treat returns as timely filed if received:

    1. On IRS or before the due date.

    2. After the due date bearing a postmark date before the due date.

    3. Bearing a mark from a private postal meter registered with the U.S. Postal Service, received by the ordinary delivery time for mail postmarked at the same place of origin by the U.S. Postal Service.

    4. Via certain private delivery services (" PDS" ) subject to the postmark rule above based on the date on which the PDS received an item for delivery.

      Note:

      Under Notice 2004-83, the list of PDS' and their designated services are:


      1. DHL Express (DHL): DHL same Day Service, DHL Next Day 10:30 a.m.
      2. Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First.
      3. United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd day Air, UPS 2nd Day Air A.M. UPS Worldwide Express Plus, and UPS Worldwide Express.

    5. (Or postmarked ) on the next day that is not a Saturday, Sunday or legal holiday, if the return due date falls on a Saturday, Sunday, or any legal holiday in the District of Columbia or state where a return is required to be filed.

    6. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    7. Within 10 days from the later of the due date or the "Director's date stamp" (at the bottom of the Form 5558) of a disapproved extension form attached.

  6. If the received date is before the tax period:

    If Then
    the received date is invalid (e.g. 201513 in lieu of 201512) change the received date to the current year.
  7. Edit the IRS received date as follows:

    If Then
    a timely Received Date is the only Received Date stamped on the return no editing required.
    the stamped IRS Received Date is after the ≡ ≡ ≡ ≡ ≡ ≡ ≡ and the postmark date shows a legal timely mailing, for a due date falling on Saturday, Sunday or holidays≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . change the received date to the postmark date.
    the stamped IRS Received Date is after the ≡ ≡ ≡ ≡ ≡ ≡ and received from Employee Benefits Security Administration (EBSA), the Department of Labor (DOL), or another Government Agency, that deals with the Form 5500, the postmark date showing a legal timely mailing, for a due date falling on Saturday, Sunday or holidays≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ . change the received date to the postmark date.
    the stamped IRS Received Date is after the ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ and received from non-Governmental organization such as the gas company, phone company, etc. the postmark date shows a legal timely mailing ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ but with regard to a due date falling on Saturday, Sunday or holidays no editing required.
    two or more dates are stamped on the return
    1. Use the earliest IRS Received Date.

    2. Circle out all other dates.

Early Filed Return
  1. An early filed return is one received before its Tax Period ending date.

  2. If an early filed EP return:

    If Then
    The return is not final/termination and The tax period is less than four months after today's date, Process the return.
    The return is not final/termination and the tax period is four months or more in the future, Edit Action Code 480.
    The return is final/termination Edit the tax period to the month preceding the received date and edit CCC F.

Amended Return

  1. Amended returns are identified by checked "Amended" boxes and/or by such words as "AMENDED" , "Revised" , "SUPPLEMENTAL" , "ADDITIONAL" , or any other positive indication that the taxpayer previously filed. Filing a "Copy" of a return is not sufficient reason to label a return "Amended" unless accompanied by a positive statement from the taxpayer.

    Caution:

    Process a "copy" return as an original unless a statement is attached indicating it is an amendment.

  2. Examine the return for attachments. Do not separate any related attachments from the return that the taxpayer submitted to explain the reason for the amended return, as Accounts Management uses this information.. Detach any unrelated documents and route them to the appropriate function using Form 4227, Edit Action Trail, on the return.

  3. If there is an indication the return is amended and:

    If Then
    Compliance Services entered TC59X or ICS on the return,, Do not edit CCC "G" . Process as original.
    Form 13596, Reprocessing Returns, is attached Do not edit CCC "G" . See IRM 3.11.27.2.15.2, Form 13596 Reprocessing Returns.
    None of the above are present Edit CCC "G" or follow local procedures. Always check Box A (2) if not checked and there is an indication the return is amended.
  4. The following data must be present and edited on all amended returns, see IRM 3.11.27.4.1, Editing Form 5500-EZ, through IRM 3.11.27.4.30, Preparer Information - Paid Preparer's Signature Block:

    1. Name Control

    2. Plan Number

    3. EIN

    4. Tax Period

    5. CCC "G" and Box A (2) checked by filer or C&E

    6. If the Part I Box B is checked and we received the return within the extended due date edit CCC R, See IRM 3.11.27.2.12, Due date of Form 5500-EZ. to determine if timely by the extended due date.

    7. If the filer is delinquent under Rev. Proc. 2015-32 and/or Form 14704, "Transmittal Schedule - Form 5500-EZ Delinquent Filer Penalty Relief Program" ,is attached and if entity stamp is present move to the back and continue processing, do not remove or edit CCCs R and V. If entity stamp is not present route EP Entity, M/S 6273,

    8. If Appendix A attached or filer writes on the top of the return Delinquent return submitted under Rev. Proc. 2014–32, Eligible for Penalty Relief or similar wording, postmark dates after June 2, 2015 move Appendix A to back of form and continue processing. Do not edit CCC’s R and V.

      Note:

      Postmark is June 2, 2015 or before, edit CCC R and V. Detach Appendix A or copy front page of the Form 5500-EZ, if Appendix A is not attached, and route to EP M/S 1110.

    9. Received Date

    10. Signature

    11. Sections 1-5

Re-Entry Document Procedures

  1. Reprocess a return posted to the wrong account or module, or attempting to post.

  2. Each re-entry return must have a Form 3893, Re-Entry Document Control or Form 13596, attached.

    1. Use Form 3893 to re-input documents.

    2. Use Form 13596 to reprocess documents.

  3. Always leave the Form 3893 or Form 13596 on the front of the return. It must remain as a permanent part of the document.

  4. Examine Form 3893 and/or Form 13596 to determine what to do to make the return processable.

Form 3893 Re-entry Document Control
  1. Use Form 3893 to reinput a return that has not posted to an account or module.

  2. If more than one return is in the batch and only the top Form 3893 has an entry in Box 1 (Alpha/Numeric block control no.), edit all returns using current processing instructions and keep all returns clipped together.

  3. If not edited according to current processing instructions, then circle out any Action Codes, CCCs, and any other inapplicable edit marks. Re-edit according to current processing instructions.

  4. If edited according to current processing instructions, edit the information from Form 3893 to the return.

    Form 3893 Action Taken
    Box 14 (Remarks) Ensure that the information is edited to the return.
  5. Examine returns that have any color other than red editing in the tax data section to determine if the corrections are the result of improper perfection or taxpayer error.

    If Then
    improper perfection edit the same correction in red to the appropriate area.
    taxpayer error leave the entries as shown on the document.
  6. A Received Date must be present on all Re-entry returns.

    If Then
    received date is not present edit a Received date to the middle of the return see IRM 3.11.27.2.13, Received Date.
    multiple received dates are present circle out all but the earliest date.
  7. When additional information is still needed to make the return processable, prepare Form 4227 for the appropriate action (e.g. research, etc.).

  8. When perfection is not possible, edit Action Code 640 and attach Form 4227 noting, "Perfection not possible" and return to initiator.

Form 13596 Reprocessing Returns
  1. From 13596, is used to reprocess a return to the correct account or module that had previously posted to the wrong account or module.

  2. If the return was not edited according to current processing instructions, then circle out any Action Codes, CCC's (including CCC "G" ) and any other edit marks that are no longer applicable. Re-edit according to current processing instructions.

    Note:

    Do not edit CCC "G" on an amended return.

  3. If the return was edited according to current processing instructions, ensure that the information from Form 13596 is edited to the return.

    Form 13596 Action Taken
    TIN correction Edit correct TIN on return.
    Tax period correction Edit correct tax period on return.
    Reasonable cause Edit appropriate computer condition code.
    a. Edit CCC R if the "FTF" box is checked.
  4. Examine returns that have any color other than red editing in the tax data section to determine if the corrections are the result of improper perfection or taxpayer error.

    If Then
    Improper perfection Edit the same correction in red to the appropriate area.
    Taxpayer error Leave the entries as shown on the document.
  5. A Received Date must be present on all reprocessed returns.

    If Then
    Received Date is not present Edit a received date to the middle of the return.
    Multiple Received Dates are present Circle out all but the earliest date.

Secured Delinquent Returns

  1. The Examination Division occasionally secures and uses a copy of the taxpayer's return as a source document to complete an audit examination. Then Exam submits this for submission processing as an original return.

  2. You can identify these returns by the words "Secured by TE/GE" , "Delinquent Return Secured" , "Copy Secured by Examination" or "TC 599 Input" . The return may also have either a Form 13133, Expedite Processing Cycle, or Form 3198-A attached.

  3. Code and Edit will edit all applicable information as you would a non-secured return.

  4. Edit CCC "C" .

  5. Edit CCC R if the attached Form 3198-A indicates not to assess a late filing penalty.

  6. Secured delinquent returns and a substitute for a return require "Expedite Processing" . If found in a regular (11 day cycle) batch, pull out for special handling for "ISRP walk through" .

Substitute for Return (SFR)

  1. The Revenue Agents in the EP Division prepare returns for the filer. The return will be identified as a "Substitute for Return" , "SFR" , or "Substitute Return" . Code and Edit will edit all applicable information as you would on an original return. Edit CCC "C" . These items must be present:

    1. Plan Sponsor Name - Edit name control.

    2. Sponsor EIN - Valid EIN must be present.

    3. Plan Year Ending - Edit in YYMM format.

    4. Plan Number - Must be valid plan number 001-999.

    5. Edit CCC "C" .

  2. If the return is missing any required field listed in (1) above, attach Form 4227 noting the invalid condition, and route to Entity to research. Entity will return to Code & Edit to finish processing.

  3. Substitute for Return and a Secured Return require "Expedite Processing" . If found in a regular (11 day cycle) batch, pull out for special handling for "ISRP walk through" .

    Note:

    Do not correspond for any missing information.

Prior Year Return

  1. If a current/prior year return is filed on a tax form for other than the current processing year, convert the transcription lines to the current year format by using the Prior Year Conversion Charts. See Exhibit 3.11.27-1 Prior Year Conversion Chart. and Exhibit 3.11.27-2.

Entity Perfection - General

  1. The entity area of a tax return or CP notice identifies the taxpayer on the EPMF. The entity of the return contains the following:

    1. Employer Identification Number (EIN)

    2. Name

    3. In-Care-Of Name

    4. Address

  2. Route the return or CP 403/406 notice to Entity per IRM 3.11.27.2.6.2, Routing to Entity, if the name or EIN has been changed on the CP notice, but not changed by Entity.

Form 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan

  1. Form 5500-EZ is filed by certain one-participant retirement plans that:

    1. Are required to file annual returns.

    2. Are not eligible or choose not to file the return electronically on Form 5500-SF.

    3. Certain foreign plans.

  2. A one-participant plan means a retirement plan (that is, a defined benefit pension plan or a defined contribution profit sharing or money purchase pension plan) other than an Employee Stock Ownership Plan (ESOP) that meet any of these:

    1. The plan covers you (or you and your spouse) and you (or you and your spouse) own the entire business which may be incorporated or unincorporated.

    2. The plan only covers one or more partners (or partner(s) and spouse(s)) in a business partnership.

    3. The plan does not provide benefits for anyone except you, or you and your spouse, or one or more partners and their spouses.

  3. A foreign plan means a pension plan maintained outside the United States primarily for nonresident aliens. A foreign plan is required to file Form 5500-EZ if the employer who maintains the plan is either:

    1. A domestic employer.

    2. A foreign employer with income derived from sources within the U.S. (including foreign subsidiaries of domestic employers) if contributions to the plan are deducted on its U.S. income tax return.

  4. All Forms 5500-EZ are processed by the Ogden Campus. This includes both foreign and domestic addresses.

  5. If a CP 403/406 Delinquency Notice is attached, follow instructions in IRM 3.11.27.2.6.2.(1)(i), for processing replies to delinquency notices.

  6. Form 5500-EZ filers are no longer required to attach any schedules to the form. Filers subject to Schedules MB or SB reporting should complete the schedule(s), keep a copy for their records, but should not attach the schedule to a filed Form 5500-EZ.

  7. Batch Forms 5500-EZ with form revisions and tax periods 2008 and prior as "Fact of Filing" under Program Code 72841 and form revisions and tax periods 2009 and subsequent under Program Code 72840. See Exhibit 3.11.27-1 and Exhibit 3.11.27-2.

    Edit T-Lines

    Edit When
    T lines, the return is a 2009 or subsequent Form revision or taxpayer indicates 2015 Tax Year.
    T lines, the return is a future Tax Period.
    CCC 1 (Fact of Filing) the return is a 2008 and prior year revision.

Editing Form 5500-EZ

  1. Put Form 5500-EZ in page order 1-2.

  2. The Form 5500-EZ contains two entity sections: the Employer's name and the Plan Administrator's name. The Employer's name in Part II 2a and the Employer Identification Number (EIN) in 2b must be present.

  3. Perfect all "T-lines" (if blank) from attachments.

  4. Amounts are entered in dollars.

Tax Period (Plan Year Beginning and Ending)

  1. Edit all tax periods.

  2. An employee plan may have only one accounting period.

    Note:

    A tax period should always end on the last day of the month except as otherwise specified. Ignore a minor discrepancy such as October 30 instead of October 31.

  3. The accounting period must meet the "52/53" week rule defined in (a) and (b) below:

    1. If the tax period ending date is not more than 3 days after the beginning of the month, edit the previous month. (e.g. October 3, use the designation for September YY14). Edit CCC "Y" .

    2. If the tax period ending date is not more than 6 days before the end of the month, edit the month shown on the return. (e.g. October 25, use the numeric designation for October, YY15). Edit CCC "Y" .

    3. Edit CCC "S" if the accounting period is less than 12 months.

  4. The tax period is the year and last month of the approved accounting period of the employee plan.

  5. Edit the tax period to the right of the form title in YYMM format (e.g. if the Filer's plan year ending date is 12-31-2015, edit "1512" .)

  6. Edit as follows:

    Tax Period If/Then

    If Then
    the return is for current year edit the tax period.
    the return is for a prior year edit the tax period using the plan year ending date.
    the taxpayer has notated a tax period other than the preprinted year on the return or label edit the tax period based on the taxpayer indication.
    the tax period is missing, incomplete, or illegible review the return for the correct tax period.
    1. Edit the plan year ending date.

    2. If unable to determine, process using current processing year.

    The tax period is longer then 12 months review the return for the correct tax period.
    1. Edit the plan year ending date.

    2. If unable to determine,

      1. Remove return from batch.

      2. Route to Entity Control for Tax Period validation.

    3. If Entity is unable to determine tax period use current processing year.


Initial, Amended, Final and Short Year - Boxes, Part I, A

  1. If the filer indicates a return is an initial or the attachments indicates this is the initial (or first) EP return the Plan has filed under the EIN, check box A(1).

    Note:

    If box A (1) is checked and there is no indication that Entity has seen the return, route to Entity for establishment of the plan.

  2. If the filer indicates "Amended" , "Corrected" , or " Additional" , check box A (2).

  3. If the filer indicates that the return is a " Final" , "Terminated" , "Rolled Over to an Individual Retirement Arrangement (IRA)" , check box A (3).

  4. If the filer indicates that the return is a " Short plan year return" , check box A (4).

    Note:

    If multiple boxes are checked, edit the applicable CCC's.

    Example:

    If the Final and Amended box is checked, edit CCC F and G or if the Final, Amended and Short boxes are checked, edit CCC F, G, and S See IRM 3.11.27.2.9, Computer Condition Codes, for more information.

Final/Termination
  1. Identify Form 5500-EZ returns as "Final/Termination" only if ALL of the following apply:

    1. The return or an attachment is marked "Final/Termination " , or there is other indication the Retirement Plan has terminated or merged.

    2. Total Number of Participants is Zero or blank in Part III, Line 6b(1).

    3. Total Assets End of Year is zero or blank in Part III, Line 7a (2) and Line 7c (2).

  2. Edit CCC "F" only when you have identified a final/termination return; otherwise circle out the box if checked. Continue perfecting the return.

    Note:

    Do not route to Entity, see IRM 3.11.27.2.6 , Routing To Other Functions.

  3. Edit the tax period on a final/termination return to the month preceding the received date if the tax period is after today’s date.

Extended Box - Part I, Box B

  1. If the Part I Box B is checked and we received the return with- in the extended due date edit CCC "R" , See IRM 3.11.27.2.12, Due date of Form 5500-EZ. to determine if return is timely by the extended due date.

Foreign Plan - Box, Part I, C

  1. Edit to right of box: 1 = if box is checked, 2 = if the box is not checked, and 3 = if the Plan Characteristic code in Part IV 9 value is 3A. If the Form 5500–EZ does not have a Foreign Plan box in Part I, edit "LNC 2" in the right hand margin.

    Note:

    If no boxes, edit 2.

    Note:

    If both box 1 is checked and characteristic code in Part IV 8 value is 3A, edit 1.

Plan Number - Part II, Line 1b

  1. A three digit Plan Number must be present. No action is required if a three digit number is present. Valid numbers are 001 through 999.

  2. If a one or two digit number is entered, edit preceding zero(s).

  3. If the plan number is blank, search attachments. If found, edit the plan number in 1b. If unable to determine the plan number, attach 4227, annotate "Plan Number" and route to EP Entity.

  4. If the plan number is not in the valid range, annotate "Plan Number" and route to EP Entity.

  5. If multiple plan numbers are present, annotate "Plan number" and route to EP Entity.

Effective Date Of Plan - Part II Line 1c

  1. Effective Date of Plan must be in month, day, year format. If the month and/or day is missing but the year is present, edit "01" for the month and/or day. For example, if filer entered 4/159, edit 040115, if filer enter "15" , edit "010115" . If the date is written "4-1-15" , no editing is required.

  2. If the date entered is incomplete and you are unable to determine the year, such as, 07-01-201, circle out the entry.

  3. If more than one date is entered, circle out all entries.

Employer/Plan Administrator's Name - Part II, Line 2a

  1. The Name Control Consists of four characters or less. The name control will always be the first four characters of the Employer's Name.

    1. Valid characters are alpha, numeric, ampersand (&), hyphen (-) and blank. However, blanks are only valid in the last three positions.

  2. Underline the name control on the "Employer's Name" Line 2a.

    Note:

    If Line 2a is blank and 1a has an entry; underline the name control on the "Name of the Plan" Line 1a and arrow to Line 2a.

  3. Always perfect the name control by underlining or editing the first four characters of the name as follows:

    1. If the plan belongs to an individual, use the first four characters of the individual's first name.

      Note:

      IRS accepts the primary name line information received as long as there is no impact to the filer and name controls the first four characters. Do not change the EPMF primary name line based on BMF name line rules. The posting is the filer's intent.

    2. If the plan belongs to a partnership, LLC or corporation, use the first four characters of the partnership, LLC or corporation name.

    3. If the plan belongs to a Trust or 401(k), use the first four characters of the Trust or 401(k).

    4. Disregard the word "The" in the Name control only when more than one word follows.

      Example:

      The Flamingo Tree, Name Control: FLAM.

    5. Include the word "The" when it is only followed by one word.

      Example:

      Name: The Hawk, Name Control: THEH.

  4. Employee Plans specific name control examples to be used are:

    1. Jim Snow Profit Sharing Plan – Edit JIMS

    2. Retirement Plan for A Tree Inc – Edit RETI

    3. Jane Doe Trust – Edit JANE

    4. John Doe 401K Plan – Edit JOHN

    5. Trust of Jane Doe - Edit JANE.

  5. If unable to determine the name control by following the instructions above, route to entity.

"In-Care-of" Name Part II, Line 2a
  1. You can identify an "in-care-of" name by words "in care of" or symbols "c/o" or "%" (percent).

  2. Ensure the "in-care-of" name is located above the street address.

    If Then
    the in-care-of name is located on the street address line preceding the street address no editing required.
    the in-care-of name is located below the street address
    1. Arrow the in-care-of name above the street address.

    2. Continue editing the return.

    the in-care-of name is shown on an attachment edit the in-care-of name above the street address.
    the street address for the in-care-of name is different from the street address of the filer
    1. Arrow the "in-care-of " street address below the "in-care-of" name or edit the "in-care-of " street address below the "in-care-of" name if located on an attachment.

    2. Circle the filer's street address and input "TC 016" . Notate "TC 016" in the upper left margin of the return.

    3. Continue editing the return.

    Note:

    Always circle out the "in-care-of" symbol (% or c/o) if it is present with an address. Do not use the ampersand (&) and the percent sign (%) when editing address information.

  3. Determine a change to the "in-care-of" name by:

    1. An indication the "in-care-of" name is changed (e.g. the taxpayer crossed out the original "in-care-of" name and added the new name or has entered a new "in-care-of" name in brackets.

    If Then
    an in-care-of name is changed but there is no indication of an address change
    1. Edit the "in-care-of" name as shown in (2) above.

    2. Continue editing the return.


    an in care of name is present and the Address change box is checked (or there is an indication of an address change)
    1. Edit the "in-care-of" name as shown in (2) above.

    2. Correct the address.

    3. Continue editing the return.

Employer's Address – Part II, Line 2a
  1. Perfection of the Employer's address is necessary when the mailing address (Street or P.O. Box) is not easily identified.

  2. The procedures for address perfection for machine printed addressed returns indicating an address change and non-machine printed (handwritten) returns are:

    If Then
    the address contains information other than a street address or a P.O. Box no perfection is necessary. ISRP will enter the complete address.
    there is an indication on an attachment that the address has been changed edit the new address in the Entity section of the return.
    Form 8822-B, Part II (address change requested) is attached and the information is the same take no action.
    Form 8822-B, Part II (address change requested) is attached and the information is different detach Form 8822-B and route to Entity.
    both a P.O. Box and a street address are shown
    1. Input "TC 014" .

    2. Notate "TC 014" in the upper left margin of the return.

    .
    two street addresses are shown
    1. Underline the second street.

    2. Input "TC 014" .

    3. Notate "TC 014" in the upper left margin of the return.

    .
    one street address is shown and the taxpayer changes the address to a P.O. Box
    1. Input "TC 014" .

    2. Notate "TC 014" in the upper left margin of the return.

    the city and state are not shown on the return, but are shown on an attachment edit the city and state on the form in the entity section of the return.
    no address is shown on the return or attachment leave blank and allow to fallout to ERS.
    the ZIP code is missing or illegible and isn't available on the return or attachments determine ZIP Code by using Document 7475.
    you can determine only the first three digits of the ZIP Code edit "01" for the fourth and fifth digits.
    the National Change of address (NCOA) label is present underline the Name Control.
    it is necessary to edit the street address edit the address on the return.
  3. APO/FPO addresses are considered domestic addresses. Use current address requirements.

    Example:

    Convert APO New York, NY 091XX to APO AE 091XX

    Refer to the chart below:

    APO/FPO Address Address Country ZIP Code
    APO AA APO Americas 34000-34049
    FPO AA FPO Americas 34050-34099
    APO AE APO Europe 090XX-094XX
    096XX-098XX
    FPO AE FPO Europe 095XX
    APO AP APO Pacific 962XX-965XX
    98700-98759
    FPO AP FPO Pacific 966XX and 98760-98799
Foreign Address – Part II, Line 2a
  1. All TE/GE returns containing a foreign address must be batched separately. If not, pull return and follow local procedures.

  2. A foreign (international) Employer's address is any address that is not in the 50 states or the District of Columbia.

  3. Treat returns with APO or FPO addresses as domestic addresses. (See IRM 3.11.27.4.7.2(3)).

  4. Treat Returns with addresses in the following U.S. Possessions/Territories as foreign addresses for processing purposes but are edited in the same way as domestic addresses.

    1. Edit a two-character alpha code for the possession name.

      U.S. Possessions/Territories

      U.S. Possessions/Territories Abbreviation
      American Samoa AS
      Federated States of Micronesia FM
      Guam GU
      Marshall Islands MH
      Northern Mariana Islands MP
      Palau PW
      Puerto Rico PR
      Virgin Islands (U.S.) VI


    2. A ZIP code must be present. Edit the appropriate ZIP code, if one is not provided. (See Document 7475, State and Address Abbreviations, Major City Codes (MCCs), ZIP Codes and Countries).

  5. Edit all other foreign addresses the same as a domestic address except for:

    1. The foreign country must be the last entry in the address.

    2. Circle out the foreign country and edit the country code preceded by a "/" and followed by "/$" as the last entry in the address.

      Example:

      "/EI/$" is edited for Ireland. (See Document 7475).

      Note:

      Submission Processing BMF Foreign Address Job Aid 2324–002, provides examples for editing foreign addresses.

    3. If the foreign address is from Australia, Brazil, Canada, Cuba, Italy, Mexico or The Netherlands, check if the address contains a province, state or territory name.

      If Then
      a province, state or territory name is present
      1. Circle out the province, state or territory name.

      2. Enter the appropriate abbreviation. See Document 7475.

      a province, state or territory name is not present continue editing the return.
      province, state or territory is shown in abbreviated format, continue editing the return.
    4. A ZIP code is not required on a foreign address. Foreign addresses use a postal code that is entered before the city or foreign country and is part of the address.

Employer Identification Number - Part II, Line 2b

  1. The EIN is located in Part II, 2b of the Form in the "Employer Identification Number" box.

  2. If a valid EIN is entered on line 2b, no action is required. If no EIN is present, search attachments for an EIN. If found, edit the EIN on line 2b. If not found, research IDRS first and if unable to determine the EIN, annotate "EIN" and route to EP Entity.

  3. An EIN is not valid if the first two digits are: 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 69, 78, 79 and 89. All zeros and nines are also invalid.

  4. Perfect the EIN as follows:

    1. Machine Print addressed returns:

      If And Then
      there is any major change to the first name line the EIN is not changed
      1. The return is unprocessable.

      2. Route to Entity for assignment of a new EIN.

      the taxpayer changes the EIN also changes the first name line
      1. Underline the Name Control.

      2. Continue processing the return.

      the taxpayer changes the EIN no change to the first name line
      1. Research IDRS to verify Name and EIN.

      2. If unable to locate EIN, route to Entity.

      Entity Control gave the return a new EIN is notated "TC 011" or "IDRS EIN " (Entity has already taken the necessary action) Underline the Name Control.
    2. Non-Machine printed addressed Returns that are handwritten or typed:

      If And Then
      EIN is missing you can determine the correct EIN from the attachments and/or schedules Edit the EIN to the appropriate location.
      multiple EINs are present unnumbered
      1. Remove return from batch.

      2. Route to Entity Control for EIN validation.

      multiple EINs are present numbered
      1. Edit Action Code 320.

      2. Attach Form 4227 and leave in the batch for EIN validation/assignment.

      the EIN is:
      • illegible

      • missing

      • other than 9-digits

      • all zeros

      • all nines

      and unable to determine it from attachments
      unnumbered
      1. Research IDRS.

      2. If found, edit to the proper location.

      3. If not found, route to Entity for EIN validation/assignment.

      the EIN is:
      • illegible

      • missing

      • other than 9-digits

      • all zeros

      • all nines

      and unable to determine it from attachments
      numbered
      1. Circle out all illegible EINs, zeros, or nines.

      2. Edit Action Code 320.

      3. Attach Form 4227 and leave in the batch for EIN validation/assignment.

      Pending, applied for, etc. is indicated in the EIN area unnumbered
      1. Research IDRS.

      2. If found, edit to proper location.

      3. If not found, route to Entity for EIN assignment.

      Pending, applied for, etc. is indicated in the EIN area numbered
      1. Edit Action Code 320.

      2. Attach Form 4227 and leave in the batch for EIN assignment.

Employer Telephone Number - Part II, Line 2c

  1. If a complete Employer's phone number is on the Employer Telephone number Line 2c, no editing is necessary.. ISRP inputs the first 10 digits only.

  2. If the Employer Telephone number is less than 10 digits or illegible, perfect from attachments. Circle out the entry if unable to perfect.

Business Code - Part II Line 2d

  1. If a complete business code is on the Business Code Line 2d, no editing is necessary.

  2. If the Business Code is less than 6 digits or illegible, perfect from attachments. Circle out the entry if unable to perfect.

Administrator's EIN - Part II, Line 3b

  1. If a valid Administrator's EIN is entered on line 3b, no editing is necessary, see IRM 3.11.27.4.8(3).

  2. If the EIN is less or more than nine digits, perfect from attachments. If unable to perfect from attachments, circle out the entry.

Name of Trust - Part II, Line 4a

  1. Perfect the Name of Trust entered on Line 4a, if illegible.

Trust EIN - Part II, Line 4b

  1. If a valid Trust EIN is entered on line 4b, no editing is necessary. See IRM 3.11.27.4.8(3).

  2. If the EIN is less or more than nine digits, perfect from attachments. If unable to perfect, circle out the entry.

Name of Trustee or Custodian - Part II, Line 4c

  1. If name is entered on line 4c or blank, no editing is necessary. ISRP will not input this line item.

Trustee or Custodian’s Telephone Number - Part II, Line 4d

  1. If a number is entered on line 4d or blank, no editing is necessary. ISRP will not input this line item.

Employer's Name Changed Since Last Return Filed - Part II, Line 5a

  1. Perfect the Employer's Name entered on line 5a, if illegible.

Employer's EIN Changed Since Last Return Filed - Part II, Line 5b

  1. If a complete Employer's EIN is entered on line 5b or blank, no editing is necessary. ISRP inputs the first nine digits only.

  2. If the EIN is less or more than 9 digits or illegible, circle out the entry.

Employer's Plan Number Changed Since Last Return Filed - Part II, Line 5c

  1. If a complete Employer's Plan Number is entered on line 5c or blank, no editing is necessary. ISRP inputs the first three digits only.

  2. If the Employer's Plan Number is less or more than three digits or illegible, circle out the entry.

Total Number of Participants Beginning of the Plan Year - Part II, Line 6a(1)

  1. If a number is entered on line 6a(1) or blank, no editing is necessary. ISRP inputs the first 10 digits only.

  2. If the number is illegible or contains alpha's, circle out the entry.

Total Number of Active Participants Beginning of the Plan Year - Part II Line 6a(2)

  1. If a number is entered on line 6a(2) or blank, no editing is necessary. ISRP will not input this line item.

Total Number of Participants at the End of the Plan Year - Part II 6b(1)

  1. If a number is entered on line 6b(1) or blank, no editing is necessary. ISRP inputs the first 10 digits only.

  2. If the number is illegible or contains alpha's, circle out the entry.

Total Number of Active Participants at the End of the Plan Year - Part II 6b(2)

  1. If a number is entered on line 6b(2) or blank, no editing is necessary. ISRP will not input this line item.

Number of Participants that Terminated Employment During the Plan Year - Part II 6c

  1. If a number is entered on line 6c or blank, no editing is necessary. ISRP will not input this line item.

Total Plan Assets Beginning of Year and End of Year - Part III, Lines 7a(1) and 7a(2)

  1. If an amount is entered on line 7a(1) beginning of year assets, and line 7a(2) end of year assets is blank, no editing is necessary. (Dollars only and can be negative (-)).

Total Plan Liabilities Beginning of Year and End of Year - Part III, Lines 7b(1) and 7b(2)

  1. If an amount is entered on line 7b(1) beginning of year assets and line 7b(2) end of year assets is blank, no editing is necessary. (Dollars only and can be negative (-)).

Total Net Plan Assets Beginning of Year and End of Year - Part III, Lines 7c(1) and 7c(2)

  1. If an amount is entered on line 7c(1) beginning of year assets and line 7c(2) end of year assets is blank, no editing is necessary. If blank and Line 7a(1) and/or 7a(2) has an entry, double arrow the amount to Line 7c(1) and 7c(2), otherwise no editing is necessary. (Dollars only and can be negative (-)).

Plan Characteristics - Part IV, Line 9 Boxes

  1. If a Plan Characteristic is entered in line 9 boxes 1-10 is blank, no editing is necessary. This is a two digit (one numeric and one alpha) field.

  2. If the Plan Characteristic is less or more than 2 digits or not one numeric and one alpha, circle out the entry.

Signature

  1. A signature is required on all Form 5500-EZ returns. Edit a signature code on the bottom right of the first page of the return.

    1. Edit a "1" if the return is signed, printed or stamped.

    2. Edit a "2" if the return is not signed.

Preparer Information - Paid Preparer's Signature Block

  1. Perfect the Paid Preparer's Name, Firm Name, and Address entered in the Paid Preparer's Signature Block bottom of page 2, if illegible.

General Error Resolution

  1. IRM 3.11.27.5 provides correction procedures to be used by the Error Correction and Rejects Tax Examiners when processing Employee Plan (EP) Form 5500-EZ returns.

  2. Common procedures may be found in IRM 3.12.38, Error Resolution - BMF General Instructions.

Background and Purpose

  1. The instructions in IRM 3.11.27.5 are used for correcting errors made by taxpayers, as well as those made by campus operations for Form 5500-EZ.

IDRS Research Tools/Command Codes

  1. IDRS Research Tools/Command Codes (CCs) are available for BMF and EPMF research. The following sections will provide instructions on how these CCs may be used for EPMF account resolution.

Command Code EMFOL
  1. Use CC EMFOL to research posted EPMF information. This file is updated weekly as the master file itself is updated. The sponsor EIN must be input with a definer to use this command code. See IRM 2.3.64 , Command Code EMFOL.

Command Code ERTVU
  1. Use CC ERTVU to research the Return Transaction File. It is updated weekly. Most of the information, including the Edit Sheet, as well as some generated data, is displayed with this command code. See IRM 2.3.65, IDRS Terminal Responses - EPMF Return Transaction File On-Line (ERTVU) Research.

    Note:

    Plan Year Ending 199112 to the current year is displayed with this command code. Therefore, whenever using ERTVU to research an older plan period return (plan years through 199111), always research EMFOL first to determine the current information about the return posting.

Command Code INOLE
  1. The CC INOLE will access the NAP with a definer code and TIN. See 2.3.47, IDRS Terminal Responses - Command Codes INOLE, EOGEN, and SPARQ.

General Correction Procedures for Form 5500-EZ

  1. Records will be placed into Error Resolution or Rejects inventories for correction.

  2. Once a record is accessed and it displays on the screen, the error must be resolved by either:

    1. Fully correcting the record.

    2. Rejecting the record from pipeline processing.

  3. Corrections will include correcting errors in editing, transcription or taxpayer errors.

  4. Before making corrections to the error screen displays, verify the DLN on the display matches the DLN on the document.

  5. Find common procedures in IRM 3.12.38.

Action Code 001

  1. Action Code 001 is computer generated when the BOB resolution function has added a missing document by only inputting the TIN and name control for the missing document.

    1. All data must be entered.

    2. GTSEC all sections and enter all necessary data.

Clear Fields "C" and "000"

  1. The letter "C" is used as a clear field for the Error Codes (consistency errors) when the invalid condition does not require a change or correction to the record as displayed. The display will include a clear field (labeled "CL" to indicate the possible need of a clear field).

  2. Error Codes that need a clear Field are cleared by either correcting the condition or entering a "C" to indicate no correction is needed.

  3. Clear Field "C" is also used for clearing the Action Code after corrections are completed.

  4. "000" is also used as a Clear Field when deleting Action Codes. It is only used for erroneous Action Codes when it is determined there is no reason to suspend the record.

    Note:

    "000" cannot be used in Reject correction.

  5. Programming erases all "C" Clear Fields for Error Codes when a record is suspended with the Command Code SSPND.

  6. Programming erases all "C" Clear Fields for Error Codes and Action Codes for the new day's error inventory and workable suspense inventory.

    Note:

    Unfinished records form the previous day will not contain the "C" Clear Fields assigned to a record that was not completed.

Action Code Errors

  1. All records assigned an incorrect Action Code will be displayed as a Priority 1 error. The correction procedures are:

    1. If the Action Code is valid (except 001), it will be placed in the Reject inventory.

    2. If the Action Code is invalid or is 001, it will be placed in the Error Resolution inventory.

Section Errors

  1. There are two types of section errors: ISRP and TERMINUS Errors.

ISRP Errors

  1. An ISRP error is an error detected by the ISRP system.

  2. The display for the ISRP error will include the code identifying the type of ISRP error:

    1. "1" - Split screen transmission, Key Verifier attempted to change Check Digit, four or more digits of a TIN, or the original entry operator entered required section as missing.

    2. "3" - Invalid section ending point.

    3. "4" - Invalid field length.

    4. "Questionable Section" - The ISRP operator input the same section more than once or entered out of sequence. The computer program will drop all duplicate sections and display the first one encountered.

  3. When displayed, ISRP errors will display all input fields of the section in error. Transcribed date will be present. Computer generated data will not be present.

ISRP Error Correction Procedures
  1. Check all fields of the section and verify that fields are entered as coded.

    1. If no correction is needed, or when the section is correct, drop to the bottom of the screen and transmit.

    2. If the section needs to be deleted, enter command code DLSEC with the section number.

Terminus Errors

  1. A terminus Error occurs when a section with variable length input fields contains an erroneous sized field.

  2. When displayed, a Terminus Error will show all input fields of the terminus section.

    1. Transcribed data will be present.

    2. Computer generated fields will not be present.

Terminus Error Correction Procedures
  1. All fields present for the section must be examined and the necessary correction(s) made.

  2. If the section needs to be deleted, use command code DLSEC to delete the section.

  3. If no corrections are needed, drop cursor to the bottom of the screen and transmit.

Field Errors

  1. Any data not meeting the requirements for that field appears as a Field Error. Errors include:

    1. Non-alphabetical character in an alpha field.

    2. Blank space in a numeric field.

    3. Blank in the first position of an alpha field.

    4. Non-numerical character in a numeric field.

    5. A required field is blank.

Field Error Correction Procedures
  1. All Field Errors will be displayed in the order encountered in the record.

  2. Correct coding and transcription errors.

Return Information

  1. The return information used for processing the Form 5500-EZ is below:

    Program Number Tax Class Doc. Code Blocking Series MFT
    72840 (2009 tax year and subsequent) 0 31 000-999 74
    72841 (2008 tax year and prior) 0 31 000-999 74

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General Form 5500-EZ Processing Section

  1. Form 5500-EZ is filed as an Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan. The form is required to be filed under section 6058(a) of the Internal Revenue Code.

  2. A separate Form 5500-EZ is required for each plan number.

  3. The Form 5500-EZ must be filed by the last day of the 7th calendar month after the end of the plan year (not to exceed 12 months in length).

Foreign Addresses

  1. Code and Edit perfects all foreign addresses on IDRS before ISRP input.

  2. ISRP will bypass the address section; therefore, the displayed screen will not contain an address section.

  3. If a foreign address is input through ISRP and the return displays, research.

    1. If Then
      INOLES shows the same address as the document delete section 02.
      INOLES shows a different address research ENMOD and check for a pending address change
      pending address is present with the address on the document delete section 02.
      no pending address change present SSPND 320 and prepare Form 4227, reject the document for routing to EP Entity for address change, foreign address.

Amended Returns

  1. If the amended box is checked, or there is another indication that the return is amended, revised, supplemental, corrected, or superseding, enter CCC "G" in Field 01CCC.

  2. If the return was identified as a duplicate or copy by unpostables, cancel the DLN and route to files for association with the original return.

Section 01 Form 5500-EZ

  1. Section 01 must be present.

  2. Section 01 contains these fields:

    AFD POS Field Name Form Line #
    01NC 4 Name Control Part II, Line 2a Employer's Name.
    01EIN 9 EIN Part II, Line 2b
    01PL 3 Plan Number Part II, Line 1b
    01TXP 6 Tax Period Filer Plan Year Ending (YYYYMM).
    01PYB 8 Plan Year Begin Date Part I, Plan Yr Beginning Line.
    01PYD 8 Plan Year Ending Part I, Plan Yr Ending Line.
    01RCD 8 Received Date Front center of Form - Stamped or edited on return (YYYYMMDD)
    01CCC 10 Condition Codes Edited on return Top Center.
    01LA1 1 First Plan Report Indicator 1 Part I A, Box 1
    01LA2 1 Amended Report Indicator 2 Part I A, Box 2
    01LA3 1 Final Report Indicator 3 Part I A, Box 3
    01LA4 1 Short Period Report Indicator 4 Part I A, Box 4
    01LB 1 Extension of Time Indicator Part I Check Box
    01LC 1 Foreign Plan Indicator Part I Check Box
    01L1C 8 Plan Effective Date Part II, Line 1c
    01L2D 6 Business Code Part II, Line 2d
    01L2C 10 Employer's Telephone Number Part II, Line 2c
    01W 1 Signature Indicator Edited at the bottom right on the first page of the return.
    01ADC 2 Audit Code Edited at the bottom center margin of the return. This field is currently not edited.
Field 01NC Name Control/Check Digits
  1. Field 01NC is the Name Control and Check Digit Field.

  2. Name Control - This is a required four position alpha numeric field and is located in the entity section of the return. See IRM 3.11.27.4.7Effective Date Of Plan - Part II Line 1c, for more information.

  3. Check Digit - This is a four position alpha numeric field. There must be blanks in the first two positions and a letter of the alphabet (other than E, G, or M) in the third and fourth positions.

Field 01NC Invalid Conditions
  1. This field is invalid if:

    1. For Name Control, the first position is not alpha or numeric, the 2nd, 3rd or 4th position is not an alpha, numeric, hyphen, ampersand or blank, and there are any intervening blanks between characters.

    2. For Check Digit, the first two positions are not blank and a letter of the alphabet (other than E, G or M) in the third and fourth positions is not present.

Field 01NC Correction Procedures
  1. Check Field 01NC with the return. Correct any coding or transcription errors. Check Digits have priority over the Name Control. The method for determining the correct Name Control, use (2) through (4) below. If the Name Control transcribed from the document does not match the Name Control on the EPMF EIF for the EIN in Field 01EIN, this field will under print with the EPMF EIF Name Control.

    1. If the Check Digit or Name Control is not available, initiate research using Command Code ENMOD, NAMEE, NAMEB, or INOLET to secure the Name Control. If unable to secure the Name Control, SSPND 320.

    2. The INOLE screens with definer codes shown below displays the BMF and/or EPMF entity information of the requested EIN.

      INOLE Format Description
      INOLESNN-NNNNNNNP CC INOLES with a P at the end of the TIN, displays the current EPMF plan information; the filer name, address and plans established for the TIN.
      INOLETNN-NNNNNNN Displays the name line and address information for all accounts with the same TIN.
      INOLEPNN-NNNNNNN Displays the EPMF plan information. A total of 10 plan names can be shown on one screen.
    3. If IDRS is not available, SSPND 351.

  2. The name control will always be the first four characters of the Employer's Name as follows:

    1. Jim Snow Profit Sharing Plan - Edit JIMS.

    2. A. Tree Inc. Retirement Plan - Edit ATRE.

    3. John Sea SERP - Edit JOHN.

    4. Stanford & Auburn Associates Section 125 Cafeteria Plan - Edit STAN.

  3. Correct the name control using:

    If Then
    the Name Control has not been edited or transcribed correctly from Part II Line 2a and the correct Name Control matches the under printed Name Control edit the correct Name Control and bring up the under printed Name Control in 01NC.
    the Name Control was edited and transcribed correctly determine if the filer has changed the order of his name but there was no name change input.
    the filer changed the order of the name but there was no name change bring up the under print Name Control in 01NC.
    the EIN was transcribed incorrectly from Part II, Line 2b correct the EIN in 01EIN.
Field 01EIN Employer Identification Number (EIN)
  1. Field 01EIN is the Employer Identification Number.

  2. The EIN is a number assigned by IRS for identification of an Employee Pension Plan/Retirement Plan. This field is located in Part II, 2b. This is a nine position numeric field that must contain an entry.

Field 01 EIN Invalid Conditions
  1. This field is invalid if:

    1. It is non-numerical,

    2. It is less than nine characters,

    3. The first two digits are: 00, 07-09, 17-19, 28, 29, 49, 69, 78, 79, or 89,

    4. The EIN is illegible or incomplete,

    5. It is all zeros or all nines.

Field 01EIN Correction Procedures
  1. Check Field 01EIN with the return. Correct any coding or transcription errors.

  2. If the EIN was entered incorrectly, search for another valid EIN on the return and attachments and enter the correct number.

  3. If unable to determine a correct number:

    1. Research using Command Code NAMEB or NAMEE for the correct number.

    2. SSPND 351 if IDRS is not available.

    3. SSPND 320 if more than one number is found or if you are unable to determine a valid EIN. Indicate multiple EINs on Form 4227.

  4. If you determine a correct number but plan number is not established, SSPND 320 and note "Plan Number" on Form 4227 and route to EP Entity for plan number establishment.

Field 01PL Plan Number
  1. Field 01PL is the Plan number.

  2. The Plan Number is a number assigned by filer for identification of an Employee Pension Plan/Retirement Plan. This field is located in Part II, 1b. This is a three position numeric field that must contain an entry. Plan number valid range is 001-999.

Field 01PL Invalid Conditions
  1. This field is invalid if:

    1. It is non-numerical,

    2. It is less than three digits,

    3. It is blank,

    4. It is illegible or incomplete,

    5. The digits are other than 001-999.

Field 01PL Correction Procedures
  1. If Field 01PL nonnumeric, blank and/or less than three digits and no plan number is present on the return or attachments, research INOLE, INOLEP, EMFOL, NAMEE and/or ENMOD. If no determination can be made, SSPND 320, attach Form 4227, note "Plan Number " and route to EP Entity for plan number establishment.

  2. If the plan number is not in the valid range, SSPND 320, attach Form 4227, note "Plan number" and route to EP Entity.

    Note:

    If the return was previously reviewed by EP Entity or EP Accounts and the plan number is present and is within the valid range, clear.

Field 01TXP Tax Period
  1. Field 01TXP is the Tax Period. It is in YYYYMM format.

Field 01TXP Invalid Conditions
  1. This field is invalid if:

    1. It is non- numerical.

    2. Month is not 01-12.

    3. It is equal to or later than the Processing Date.

    4. Tax period is greater than 201012 plus 11 months.

    5. The tax period is earlier than 190012.

    6. Less than ADP date of 197412.

    7. Not YYYYMM format.

Field 01TXP Correction Procedures
  1. Check the return and attachments for the correct Tax Period. Correct any coding or transcription errors.

  2. If the Tax Period is equal to or later than the Processing Date, check to see if it is a "Final" return.

    1. If the return is a "Final" , edit the tax period on the return to the month preceding the received date.

    2. If the tax period is more than four months and less than 11 months than the process date (today's date), SSPND 480. Attach Form 4227 indicating "early filed" .

    3. If the tax period is greater than the process date (today's date) plus 11 months, process using current year, 201312.

  3. If Field 01TXP is blank:

    1. Use the Plan Year Ending from Part I, 01PYD.

    2. If Plan Year Ending is blank, use current year (e.g. 201412, if processing year is 2015).

Field 01PYB Plan Year Beginning Date
  1. Field 01PYB is the Plan Year Beginning Date. It is in YYYYMMDD format. When present this is an eight digit numeric field. YYYY must be greater than or equal to 1974, MM must be 01-12, and DD is equal to the month days.

Field 01PYB Invalid Conditions
  1. The date is not in YYYYMMDD format or blank.

Field 01PYB Correction Procedures
  1. Correct all coding and transcription errors.

  2. If the plan year begin date is present and correct, verify and correct fields 01TXP and 01PYD. If no corrections are needed, delete CCC "Y" in Field 01CCC.

  3. This field errors when the month, day, and year of the plan beginning date is equal to or later than the month, day, and year of the plan year ending. On correction run it will * when the month, day, and year of the plan beginning date is later than the month, day (when present), and year of the plan year ending. If the plan year beginning date is correct, verify and correct Fields 01TXP and 01PYD.

  4. Research attachments and IDRS to determine correct plan year beginning date and ending date.

    Reminder:

    Use prior year filings shown on IDRS to determine correct beginning and ending dates.

    If Then
    the plan year beginning date is later than the plan year ending, and correct beginning and/or ending date is found through research enter the correct beginning and/or ending date.
    an extension is attached and the plan year ending on the form is the same as Field 01TXP delete Field 01PYB.
    the year and month of the Plan Year Beginning (01PYB) equals the year and month of the Plan Year Ending (01TXP) and research shows these dates are correct
    1. Enter CCC "O" in Field 01CCC when the day of plan year beginning is other than 01.

    2. Clear when day of plan year beginning is 01 and no other errors are present.

    the tax period (01TXP) plus the day of Plan Year Ending (01PYD), minus the Plan Year Beginning Date (01PYB), is greater than 365 (plan year is longer than 12 months) or unless CCC Y is present Verify and correct Fields 01TXP and 01PYD.
    The plan begins on the first day of a month and ends the next year on the first day of the same month correct plan year ending using the prior month. (Example: Plan began 7/1/2014 and ended on 7/1/2015 use 6/30/15.)
Field 01PYD Plan Year Ending Date
  1. Field 01PYD is the Plan Year Ending Date. It is in YYYYMMDD format. When present this is an eight digit numeric field. YYYY must be greater than or equal to 1974, MM must be 01-12 and DD is equal to the month days.

Field 01PYD Invalid Conditions
  1. This field will error if the plan year ending is later than the process date.

Field 01PYD Correction Procedures
  1. Correct all coding and transcription errors.

  2. If Field 01PYD is blank, enter date from Field 01TXP.

  3. If Field 01TXP is also blank, use current year (e.g. 20151231 if processing year is 2015).

  4. If Fields 01PYB and 01PYD are present and correct, clear when no other errors are present.

Field 01RCD Received Date
  1. Field 01RCD is the Received Date. It is in YYYYMMDD format. This field is required and is transcribed from the date stamp on page one of the return.

Field 01RCD Invalid Conditions
  1. This field is invalid if it is:

    1. Not present.

    2. Not in YYYYMMDD format.

    3. Later than the current processing date.

    4. Not within the valid year, month, day range.

Field 01RCD Correction Procedures
  1. Compare Field 01RCD with the received date stamp on the return. Correct any coding or transcription errors.

  2. If the Received Date stamp is "invalid" (e.g. 20140115 in lieu of 20150115), correct accordingly.

  3. Determine the received date in the following priority when it is required and there is no valid date stamp or handwritten received date:

    Note:

    If an envelope is not attached, use the postmark date stamped on the face of the return.

    1. The envelope postmark or delivery shipment date.

      Note:

      If a date is stamped, the priority list would not be needed; however, if there is more than one received date stamped on the document, the proper date would depend whether the document was properly addressed. If the document is properly addressed but the IRS misrouted the document, use the earliest date. If the document is not properly addressed, use the date it was stamped received at the proper address.

    2. The Revenue Officer’s signature date.

    3. The signature date.

    4. The Julian Date in the DLN.

      Note:

      Use signature date only if the signature date is within the current processing year.

    Caution:

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

Postmarks
  1. Postmarks are used to determine the timeliness of IRS returns.

  2. Only official postmark dates, Killer Bar Strips, or Postage Validation Imprinter (PVI) Labels are accepted as proof of filing timely.

  3. Apply these guidelines to determine whether postmarks are affixed by a U.S. Postal Facility or are privately metered.

    1. Official metered postmarks have arrows that indicate official markings.

    2. Killer Bar Strips are a series of solid or broken lines containing a date, city, and state that is used to cancel the postage stamp. It is not valid if the date, city, and state are not all present.

    3. Valid PVI Labels are affixed to First and Third Class letters, and to Certified and Registered mail. They are also used on small parcels, rolls, and ordinary parcels. They may be affixed to flats mailed at the single piece rate; both Priority and Third Class.

  4. Mail dates stamps from designated Private Delivery Service (PDS) are also acceptable. The only designated PDS are:

    1. Federal Express - FedEx Priority Overnight, FedEx Standard Overnight, FedEx Two Day.

    2. United Parcel Service - UPS Next Day Air, UPS Next Day Air Saver, UPS Second Day Air, UPS Second Day Air A.M.

    3. DHL Worldwide Express - DHL Same Day Service, DHL USA Overnight.

    4. Airborne Express - Overnight Air Express Service, Next Afternoon Service, Second Day Service.

Field 01CCC Computer Condition Codes
  1. Field 01CCC is the Computer Condition Codes. Field 01CCC is transcribed from the Part II box in the middle of the form of the Form 5500-EZ. Valid computer condition codes and their meanings are:

    Code Meaning
    1 Fact of Filing for prior years older than current year.
    C Substitute or Secured return. Never correspond if a return was filed as a substitute for return.
    F Final return, generated on current year return when all conditions for final return are met.
    G Amended return. Generated on amended returns, may be input or will be generated when amended return box is checked. A TC 977 and sponsor's entity information are posted to indicate an amended return has been filed. Don't treat an amended return differently; overlay the current data with the amended data and pass data to the EPMF.
    I Incomplete return.
    J Re-input return.
    O One day (month) return. On Form 5500 series returns, it indicates that the plan begins and ends within the same month. It causes the return to post to the next month's tax period. CCC O will always be present with CCC S Short period.

    Reminder:

    Only input CCC "O" after researching IDRS and attachments and determining return is actually a one day, one month return.

    R Reasonable cause for late filing. This is generated when reasonable cause for late filing is attached to the return

    Note:

    If Appendix A - Revenue Procedure 2014–32 Transmittal Schedule is attached or the filer writes on the top of the return Delinquent return submitted under Rev. Proc. 2014–32, Eligible for Penalty Relief or similar wording and the Appendix A is not attached. Move Appendix A to back of form and continue processing. Do not edit CCC R.

    S Short Plan Year or Short Period Return. If Part I, A box (4) is checked and when the tax period minus the plan year beginning date is less than 365 days.
    U Unprocessable return. This is input when essential information is missing and can't be secured through research.
    V Reasonable cause blank line items. This is input when the filer provides reasonable cause for line items being blank

    Note:

    If Appendix A - Revenue Procedure 2014–32 Transmittal Schedule is attached or the filer writes on the top of the return Delinquent return submitted under Rev. Proc. 2014–32, Eligible for Penalty Relief or similar wording and the Appendix A is not attached. Move Appendix A to back of form and continue processing. Do not edit CCC V.

    X Reserved for future use on Form 5500-EZ.
    Y 52-53 Week Filer. Generates when indicated as a 52-53 week filer. Plan year reported under 52-53 week rule may end not more than six days before and not more than three days after the end of a month.
  2. Each Condition Code can only appear once.

Field 01CCC Invalid Conditions
  1. This field is invalid if:

    1. The entry is other than blank, "1" , "C" , "F" , "G" , "I" , "J" , "O" , "R" , "S" , "U" , "V" , "W" , "X" , or "Y" ,

    2. This Field may be present, and may contain up to ten entries.

Field 01CCC Correction Procedures
  1. Compare the entry on the screen to the entry on the return. Correct any coding or transcription errors.

Field 01LA1 First Plan Report Indicator 1
  1. Field 01LA1 is the First Plan Report Indicator. Field 0101LA1 is transcribed from Part I A boxes of the Form 5500-EZ. This is a one position field; the box can be checked or blank.

Field 01LA1 Invalid Conditions
  1. This field is invalid if other than 1 or blank.

Field 01LA1 Correction Procedures
  1. Correct coding and transcription errors.

  2. If Field 01LA1 checked box is present and correct, clear when no other errors are present.

  3. If the box is not checked and the filer indicates this is the First Plan Report, check the box and transmit.

  4. If the box is not checked, clear the field; the field can be blank.

Field 01LA2 Amended Report Indicator 2
  1. Field 01LA2 is the Amended Report Indicator. Field 01LA2 is transcribed from Part I A boxes of the Form 5500-EZ. This is a one position field; the box can be checked or blank.

Field 01LA2 Invalid Conditions
  1. This field is invalid if other than 1 or blank.

Field 01LA2 Corrections Procedures
  1. Correct coding and transcription errors.

  2. If Field 01LA2 checked box is present and correct, clear when no other errors are present.

  3. If the box is not checked and the filer indicates the return is marked "amended" , "corrected" , or "revised" , check the box and transmit.

  4. If the box is not checked, clear the field; the field can be blank.

Field 01LA3 Final Report Indicator 3
  1. Field 01LA3 is the Final Report Indicator. Field 01LA3 is transcribed from Part I A boxes of the Form 5500-EZ. This is a one position field; the box can be checked or blank.

Field 01LA3 Invalid Conditions
  1. This field is invalid if other than 1 or blank.

Field 01LA3 Correction Procedures
  1. Correct coding and transcription errors.

  2. If Field 01LA3 checked box is present and correct, clear when no other errors are present.

  3. If the box is not checked and the filer indicates the return is a final return, check the box and transmit.

  4. If the box is not checked, clear the field; the field can be blank.

Field 01LA4 Short Period Report Indicator 4
  1. Field 01LA4 is the Short Period Report Indicator. Field 01LA4 is transcribed from Part I A boxes of the Form 5500-EZ. This is a one position field; the box can be checked or blank.

Field 01LA4 Invalid Conditions
  1. This field is invalid if other than 1 or blank.

Field 01LA4 Correction Procedures
  1. Correct coding and transcription errors.

  2. If Field 01LA4 checked box is present, when the tax period minus the plan year beginning date is less than 365 days and is correct, clear when no other errors are present.

  3. If the box is not checked and the filer indicates the return is a final return, check the box and transmit.

  4. If there is an entry in this field, the Plan Year Ending date will not underprint if it does not match the EIF.

  5. If the box is not checked, clear the field; the field can be blank.

Field 01LC Foreign Plan Check Box Indicator
  1. Field 01LC is the Foreign Plan Check Box Indicator. Field 01LC is transcribed from Part I, C box of the Form 5500-EZ. This is a one position field that must be present. The box can be checked or blank.

Field 01LC Correction Procedures
  1. Correct coding and transcription errors. 1 = if box is checked, 2 = if the box is not checked, and 3 = if the Plan Characteristic code in Part IV 8 value is 3A. If the Form 5500–EZ does not have a Foreign Plan box in Part I, input a 2.

    Note:

    If no boxes, input a 2.

    Note:

    If both box 1 is checked and characteristic code in Part IV 8 value is 3A, input a 1.

  2. If Field 01LC is present and correct, clear when no other errors are present.

Field 01L1C Plan Effective Date
  1. Field 01L1C is the Plan Effective Date. Field 01L1C is transcribed from Part II Line 1c of the Form 5500-EZ. This is an eight digit field that may contain an entry. If present, the entry must be in YYYYMMDD format.

Field 01L1C Invalid Conditions
  1. This field is invalid if it is:

    1. Not in YYYYMMDD format.

    2. Not within the valid year, month, day range.

    3. YYYY must be greater than or equal to 1974, MM must be 01-12, and DD is equal to the month days.

Field 01L1C Correction Procedures
  1. Correct coding and transcription errors.

  2. If Field 01L1C is present and correct, clear when no other errors are present.

  3. If line 1c has an entry and either the month and/or day is missing, enter 01 for the missing day or month. If the year is input as YY instead of YYYY, use 20 for the first two digits as the century. If only the year is present, then use 01 for the missing day and month.

  4. If an entry is present on line 1c and a year is missing and/or incomplete, research using INOLE or EMFOL to determine the year. If unable to determine the year, route to EP Entity.

  5. If YYYY is less than 1974, process as current year.

Field 01L2D Business Code
  1. Field 01L2D is the Business Code. Field 01L2D is transcribed from Part II Line 2d of the Form 5500-EZ. This is a six digit field that may contain an entry.

Field 01L2D Invalid Conditions
  1. This field is invalid if it is illegible, contains less or more than six digits.

Field 01L2D Correction Procedures
  1. Correct coding and transcription errors.

  2. If Field 01L2D is present and correct, clear when no other errors are present.

  3. If Field 01L2D is illegible, contains less or more than six digits, research Form 5500-EZ instructions, correct entry and transmit.

  4. If unable to determine the correct business code, delete the entry.

Field 01L2C Employer's Telephone Number
  1. Field 01L2C is the Employer's Telephone Number. Field 01L2C is transcribed from Part II Line 2c of the Form 5500-EZ. This is a 10-position field that may contain an entry.

  2. If present, this field is numeric.

Field 01L2C Invalid Conditions
  1. This field is invalid if non-numerical.

Field 01L2C Correction Procedures
  1. If Field 01L2C is invalid or incomplete, delete the entry. Do not attempt to correct the field.

Field 01W Signature Indicator
  1. Field 01W is the Signature Indicator. Field 01W is transcribed from the bottom left margin of the Form 5500-EZ. This is a one-character field that may be present.

  2. The valid characters are 1 (return signature is present) or 2 (return signature is missing).

Field 01W Invalid Conditions
  1. This field is invalid if other than 1 digit numeric or blank.

Field 01W Correction Procedures
  1. Correct any coding or transcription errors.

  2. If Field 01W is present and correct, 1 (if signature is present) or 2 (if signature is missing); clear when no other errors are present.

Field 01ADC Audit Code
  1. Field 01ADC is the Audit Code. This field is currently not being edited.

  2. If this field contains errors, delete entry.

Field 01ADC Invalid Conditions
  1. Present and entry is other than 1 or 2.

  2. More than one code is present.

Field 01ADC Correction Procedures
  1. Field 01ADC is currently not edited. Delete entry if present.

Field 01CAF CAF Indicator
  1. Field 01CAF is the CAF Indicator. This is a one position field. If present, the valid codes are blank and 1, 2, 3, 4, and 7.

Field 01CAF Invalid Conditions
  1. Present and entry is other than blank, 1, 2, 3, 4, or 7.

  2. More than one code is present.

Field 01CAF Correction Procedures
  1. Correct any coding or transcription errors.

  2. If Field 01CAF is present and correct, clear when no other errors are present.

  3. If Field 01CAF is invalid or incomplete, delete the entry. Do not attempt to correct the field.

Section 02 Form 5500-EZ

  1. Section 02 must be present and is located on Form 5500-EZ Part II, 2a.

  2. Section 02 contains:

    AFD: POS: Name: Form Line Number;
    02NPL 35 Plan Name 1a Name of Plan
    02PNC 35 Plan Name 2 Cont 1a Plan Name 2
    02NAM 35 Employer's/Sponsor Name 2a Name
    02NMC 35 Employer's/ Sponsor Name Cont 2a Name Cont
    02SRT 35 Sort Name DBA 2a Sort Name/DBA
    02CON 35 Care of Name 2a Care of name
    02ADD 35 Employer's Street 2a Address
    02FAD 35 Foreign Address 2a Foreign Address
    02CTY 22 Employer's City 2a City
    02ST 2 Employer's State 2a State
    02ZIP 12 Employer's ZIP 2a ZIP

Field 02NPL Name of Plan

  1. Field 02NPL is the Name of Plan. Field 02NPL is transcribed from Part II Line 1a of the Form 5500-EZ. This is a required 35 position character field.

Field 02NPL Invalid Conditions
  1. First position is present and does not contain A-Z or 0-9.

  2. The remaining positions contain other than A-Z, 0-9, hyphens, ampersands, pound signs, or blanks.

  3. There are more than 35 characters present in the field.

    Note:

    ISRP is instructed to input a pound sign (#) as the 35th character if there are more than 35 characters present for this field on the return.

  4. Data follows two blanks.

Field 02NPL Correction Procedures
  1. Correct all misplaced entries, coding and transcription errors.

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

  3. If the Name of Plan is missing, research INOLE, INOLEP, EMFOL, NAMEE, and/or ENMOD using the EIN and Plan Number provided on the return to determine the correct name of the plan.

  4. If unable to determine the Name of the Plan from the return and research, SSPND 320 to EP Entity Control.

Field 02PNC Name of Plan Continued

  1. Field 02PNC is the Name of Plan Continued. Field 02PNC is transcribed from Part II Line 1a of the Form 5500-EZ. This is a 35 character field that may be present.

Field 02PNC Invalid Conditions
  1. First position is present and does not contain A-Z or 0-9.

  2. The remaining positions contain other than A-Z, 0-9, hyphens, ampersands, pound signs, or blanks.

  3. Data follows two blanks.

Field 02PNC Correction Procedures
  1. Correct all coding and transcription errors.

  2. If unable to correct, delete entry.

Field 02NAM Employer's Name

  1. Field 02NAM is the Employer's Name. Field 02NAM is transcribed from Part II Line 2a of the Form 5500-EZ. This is a required 35 character field.

Field 02NAM Invalid Conditions
  1. First position is present and does not contain A-Z or 0-9.

  2. The remaining positions contain other than A-Z, 0-9, hyphens, ampersands, pound signs, or blanks.

  3. There are more than 35 characters present in the field.

    Note:

    ISRP is instructed to input a pound sign (#) as the 35th character if there are more than 35 characters present for this field on the return.

  4. Data follows two blanks.

Field 02NAM Correction Procedures
  1. Correct all misplaced entries, coding and transcription errors.

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

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

    If Then
    The Name Control on the return or attachment matches the Name Control on INOLES, Bring up the under print
    The Name on INOLES is different from the Name on the return or attachment, Research NAMEB/NAMEE for a new EIN.
  4. If a new EIN is located, verify the Name Control using CC INOLES.

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

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

      Note:

      Obvious transposed up to (3) or missing digits can be excluded as criteria for sending Letter 3875-C.

    Multiple TINs are located,
    1. SSPND 320 to EP Entity Control.

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

    INOLES indicates a "Merge To" (MT) TIN, Research the "MT" TIN on INOLES.
    The "MT" TIN matches the entity on the return or attachments, Enter the "MT" TIN in Field 01EIN.
    The "MT" TIN does not match the entity on the return or attachments SSPND 320 to EP Entity Control.
  5. If the Name on the return or attachment does not agree with the Name on INOLES or there is an indication of a name change, research ENMOD for a name.

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

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

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

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

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

    .
  7. If the name on the return contains more than 35 characters, continue inputting name using Field 02NMC as a second name line.

Field 02NMC Employer Name Continued

  1. Field 02NMC is the Employer's Name Continued. Field 02NMC is transcribed from Part II Line 2a of the Form 5500-EZ. This is a 35 character field that may be present.

Field 02NMC Invalid Conditions
  1. First position is present and does not contain A-Z or 0-9.

  2. The remaining positions contain other than A-Z, 0-9, hyphens, ampersands, pound signs or blanks.

  3. Data follows two blanks.

Field 02NMC Correction Procedures
  1. Correct coding and transcription errors.

  2. If unable to correct, delete entry.

Field 02SRT Sort Name/DBA

  1. Field 02SRT is the Sort Name/DBA name line. Field 02SRT is transcribed from Part II Line 2a of the Form 5500-EZ. This is a 35 character field that may be present.

Field 02SRT Invalid Conditions
  1. First position is present and does not contain A-Z or 0-9.

  2. The remaining positions contain other than A-Z, 0-9, hyphens, ampersands, pound signs, or blanks.

  3. Data follows two blanks.

Field 02SRT Correction Procedures
  1. Correct coding and transcription errors.

  2. If unable to correct, delete entry.

Field 02CON Care Of Name

  1. Field 02CON is the Care of Name. Field 02CON is transcribed from Part II Line 2a of the Form 5500-EZ. This is a 35 character field that may be present.

Field 02CON Invalid Conditions
  1. First position is present and does not contain A-Z or 0-9.

  2. The remaining positions contain other than A-Z, 0-9, hyphens, ampersands, or blanks.

  3. Data follows two blanks.

Field 02CON Correction Procedures
  1. Correct coding and transcription errors.

  2. If unable to correct, delete entry.

Field 02ADD Employer's Street Address

  1. Field 02ADD is the Employer's Street Address. Field 02ADD is transcribed from Part II Line 2a of the Form 5500-EZ. This is a 35 character field that may be present.

Field 02ADD Invalid Conditions
  1. When present, first position must contain A-Z, 0-9.

  2. The remaining position must contain A-Z, 0-9, hyphens, ampersands, or blanks.

  3. Data cannot follow two blanks.

Field 02ADD Correction Procedures
  1. Correct any coding and transcription errors.

  2. Refer to the Form 5500-EZ Part II 2a for the correct street address. If no legible street address is present on the Form 5500-EZ and attachments, delete all data in 02ADD, 02CTY, 02ST, and 02ZIP.

  3. If a Major City Code is present, and no street address is available, enter the city in Field 02CTY and enter the state code in Field 02ST.

  4. If the Major City Code is correct and the state is present, delete Field 02ST.

  5. If you cannot correct the address with the information on the return, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete only the address.

Field 02FAD Foreign Address

  1. Field 02FAD is the Foreign Address. Field 02FAD is transcribed from Part II Line 2a of the Form 5500-EZ. This is a 35 character field that may be present.

Field 02FAD Invalid Conditions
  1. Field 02FAD generates as an error when any of the following conditions are present:

    1. The first position is blank.

    2. Any character followed by two consecutive blanks.

    3. There are more than 35 characters present in the field.

      Note:

      ISRP is instructed to input a pound sign (#) as the 35th character if there are more than 35 characters present for this field on the return.

Field 02FAD Correction Procedures
  1. Verify DLN starts with a 60 or 78, if not present, send to numbering to correct the DLN.

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

  3. Compare displayed fields with the return. If incorrect, overlay the screen with the correct information from the table below.

    If a foreign address Then
    Is present in Field 02FAD
    1. Field 02ST must contain"." (period/space).

    2. Delete Field 02ZIP if present.

    Is not present in Field 02FAD Check return for foreign address.
    Is present on the return
    1. Enter the foreign address in Field 02FAD.

      Note:

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

    2. Field 02CTY must contain the appropriate foreign country code.

    3. Field 02ST must contain"." (period/space).

    Is not present on the return
    1. Verify the address on the return is not a foreign address.

    2. Enter street address in Field 02ADD.

    3. Enter city, state, and Zip Code in the appropriate fields.

Field 02CTY City

  1. Field 02CTY is the Employer's City. Field 02CTY is transcribed from Part II Line 2a of the Form 5500-EZ. This is a required 22 character field.

Field 02CTY Invalid Conditions
  1. First position is blank.

  2. The second and third positions are both blank.

  3. All other positions are other than A-Z or blank.

  4. Two consecutive blanks followed by a character.

Field 02CTY Correction Procedures
  1. Correct any coding and transcription errors.

  2. If a Major City Code is present, and no street address is available, enter the city in Field 02CTY and enter the state code in Field 02ST.

Field 02ST State Code

  1. Field 02ST is the Employer's State. Field 02ST is transcribed from Part II Line 2a of the Form 5500-EZ. This is a required two-character field.

Field 02ST Invalid Conditions
  1. Field 02ST is blank and Field 02ADD is present and a Major City Code was not used.

  2. Entry is not a valid state code.

Field 02ST Correction Procedures
  1. Correct coding and transcription errors.

  2. If unable to determine state from Form 5500-EZ or attachments, refer to Document 7475 to correct Field 02ST.

  3. If unable to correct, delete entries in Fields 02ADD, 02CTY, 02ST, and 02ZIP.

Field 02ZIP ZIP Code

  1. Field 02ZIP is the Employer's ZIP Code. Field 02ZIP is transcribed from Part II Line 2a of the Form 5500-EZ. This is a 12-position numeric field that may be present.

Field 02ZIP Invalid Conditions
  1. Field 02ZIP is blank and Street Address (02ADD), City (02CTY), and State (02ST) are present.

  2. The first three digits do not agree with the Major City or State.

Field 02ZIP Correction Procedures
  1. Correct coding and transcription errors.

  2. Refer to Document 7475 to correct zip code.

Section 03 Form 5500-EZ

  1. Section 03 may be present and is located on Form 5500-EZ Part II, 3a.

  2. Section 03 contains:

    AFD POS: Name Form Line Number
    03NAM 35 Plan Administrator's Name 3a Name
    03NMC 35 Plan Administrator's Name Cont 3a Name Continued
    03ADD 35 Plan Administrator's Street 3a Address
    03FAD 35 Plan Administrator's Foreign Address 3a Foreign Address
    03CTY 22 Plan Administrator's City 3a City
    03ST 2 Plan Administrator's State 3a State
    03ZIP 12 Plan Administrator's ZIP 3a ZIP
    03L3B 9 Plan Administrator's EIN 3b

Field 03NAM Plan Administrator's Name

  1. Field 03NAM is the Plan Administrator's Name. Field 03NAM is transcribed from Part II Line 3a of the Form 5500-EZ. This is a 35 character field that may be present.

Field 03NAM Invalid Conditions
  1. First position is present and does not contain A-Z or 0-9.

  2. The remaining positions contain other than A-Z, 0-9, hyphens, ampersands, pound signs or blanks.

  3. There are more than 35 characters present in the field.

    Note:

    ISRP is instructed to input a pound sign (#) as the 35th character if there are more than 35 characters present for this field on the return.

  4. Data follows two blanks.

Field 03NAM Correction Procedures
  1. Correct all misplaced entries, coding and transcription errors.

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

Field 03NMC Plan Administrators Name Continued

  1. Field 03NMC is the Plan Administrator's Name. Field 03NMC is transcribed from Part II Line 3a of the Form 5500-EZ. This is a 35 character field that may be present.

Field 03NMC Invalid Conditions
  1. First position is present and does not contain A-Z or 0-9.

  2. The remaining positions contain other than A-Z, 0-9, hyphens, ampersands, pound signs or blanks.

  3. There are more than 35 characters present in the field.

    Note:

    ISRP is instructed to input a pound sign (#) as the 35th character if there are more than 35 characters present for this field on the return.

  4. Data follows two blanks.

Field 03NMC Correction Procedures
  1. Correct all misplaced entries, coding and transcription errors.

  2. If unable to correct, delete entry.

Field 03ADD Plan Administrators Street Address

  1. Field 03ADD is the Plan Administrator's Street Address. Field 03ADD is transcribed from Part II Line 3a of the Form 5500-EZ. This is a 35-character field that may be present.

Field 03ADD Invalid Conditions
  1. First position is present and does not contain A-Z or 0-9.

  2. The remaining positions contain other than A-Z, 0-9, hyphens, ampersands, pound signs or blanks.

  3. Data follows two blanks.

Field 03ADD Correction Procedures
  1. Correct any coding and transcription errors.

  2. Refer to the Form 5500-EZ, Part II, Line 3a for the correct street address. If no legible street address is present on the Form 5500-EZ, delete all data in 03ADD, 03CTY, 03ST, and 03ZIP.

Field 03FAD Plan Administrator's Foreign Address

  1. Field 03FAD is the Plan Administrator's Foreign Address. Field 03FAD is transcribed from Part II Line 3a of the Form 5500-EZ. This is a 35-character field that may be present.

Field 03FAD Invalid Conditions
  1. Field 03FAD generates as an error when any of the following conditions are present:

    1. The first position is blank.

    2. Any character followed by two consecutive blanks.

    3. There are more than 35 characters present in the field.

Field 03FAD Correction Procedures
  1. Correct all misplaced entries, coding and transcription errors.

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

Field 03CTY Plan Administrators City

  1. Field 03FAD is the Plan Administrator's Foreign Address. Field 03FAD is transcribed from Part II Line 3a of the Form 5500-EZ. This is a required 22-character field if 03ADD is present.

Field 03CTY Invalid Conditions
  1. Field 03FAD generates as an error when any of the following conditions are present:

    1. The first position is blank.

    2. The second and third positions are both blank.

    3. All other positions are other than A-Z or blank.

    4. Two consecutive blanks followed by a character.

Field 03CTY Correction Procedures
  1. Correct any coding and transcription errors.

  2. If a Major City Code is present, and no street address is available, enter the city in Field 03CTY and enter the state code in Field 03ST.

Field 03ST Plan Administrator's State Code

  1. Field 03ST is the Plan Administrator's State Code. Field 03ST is transcribed from Part II Line 3a of the Form 5500-EZ. This is a required two-character field if the address line is present unless a Major City Code is used.

Field 03ST Invalid Conditions
  1. Field 03ST is blank and Field 03ADD is present and a Major City Code was not used.

  2. Entry is not a valid State Code.

Field 03ST Correction Procedures
  1. Correct any coding and transcription errors.

  2. If unable to determine the State from the Form 5500-EZ, refer to Document 7475 to correct Field 03ST.

  3. If unable to correct, delete entries in Fields 03ADD, 03CTY, 03ST, and 03ZIP.

Field 03ZIP Plan Administrator's ZIP Code

  1. Field 03ZIP is the Plan Administrator's ZIP Code. Field 03ZIP is transcribed from Part II Line 3a of the Form 5500-EZ.

Field 03ZIP Invalid Conditions
  1. Field 03ZIP is non-numerical.

Field 03ZIP Correction Procedures
  1. Correct any coding and transcription errors.

  2. If unable to determine ZIP from Form 5500-EZ, refer to Document 7475 to correct Field 03ZIP.

Field 03L3B Plan Administrator's EIN

  1. Field 03L3B is the Plan Administrator's EIN. Field 03EIN is transcribed from Part II Line 3b of the Form 5500-EZ. This is a nine-position numeric field that may be present.

Field 03L3B Invalid Conditions
  1. An EIN is not valid if the first two digits are: 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, and 89. All zeros (0) and nines (9's) are also invalid.

  2. The EIN is illegible or incomplete.

Field 03L3B Correction Procedures
  1. If a valid EIN is entered on line 2b, no action is required.

  2. If no EIN is present, search attachments for an EIN. If found, edit the EIN on line 3b.

  3. If not found, delete the entry.

Section 04 Form 5500-EZ

  1. Section 04 may be present and is located in Part II and Part III of Form 5500-EZ. Money fields are dollars only and can be Positive or Negative.

  2. Section 04 contains:

    AFD POS Name Form Line Number
    04L4A 35 Name of Trust 4a
    04L4b 9 Trust Employer Identification 4b
    04L5A 35 Employer's Name Changed Since Last Return Filed 5a
    04L5B 9 Employer's EIN Changed Since Last Return Filed 5b
    04L5C 3 Employer's Plan Number Changed Since Last Return Filed 5c
    04L6A 10 Total Number of Participants at Beg of Year 6a
    04L6B 10 Total Number of Participants at End of Year 6b
    047A1 15 Total Plan Assets BOY Amount 7a1BOY
    047A2 15 Total Plan Assets EOY Amount 7a2EOY
    047B1 15 6b Total Plan Liabilities BOY Amount 7b1BOY
    047B2 15 6b Total Plan Liabilities EOY Amount 7b2EOY
    047C1 15 6c Net Plan Assets (subtract line 6b from 6a) BOY Amount 7c1BOY
    047C2 15 6c Net Plan Assets (subtract line 6b from 6a) EOY Amount. 7c2EOY

Field 04L4A Name of Trust

  1. Field 04L4A is the Name of the Trust. Field 04L4A is transcribed from Part II Line 4a of the Form 5500–EZ. This is a 35-character field that may be present.

Field 04L4A Invalid Conditions
  1. First position is present and does not contain A-Z or 0–9.

  2. The remaining positions contain other than A-Z, 0–9, hyphens, ampersands, pound signs or blanks.

  3. Data follows two blanks.

Field 04L4A Correction Procedures
  1. Correct all misplaces, entries, coding and transcription errors.

  2. If unable to correct, delete entry.

Field 04L4B Trust Employer Identification Number (EIN)

  1. Field 04L4B is the Trust Employer Identification Number (EIN). Field 04L4B is transcribed from Part II Line 4b of the Form 5500–EZ. This is a nine-character field that may be present.

Field 04L4B Invalid Conditions
  1. An EIN is not valid if the first two digits are: 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, and 89. All zeros and nines are also invalid.

  2. The EIN is illegible or incomplete.

Field 04L4B Correction Procedures
  1. Correct all misplaced entries, coding, and transcription errors.

  2. If unable to correct, delete entry.

Field 04L5A Employer's Name Changed Since Last Return Filed

  1. Field 04L4A is the Employer's Name Changed Since Last Return Filed. Field 04L4A is transcribed from Part II Line 5a of the Form 5500-EZ. This is a 35 character field that may be present.

Field 04L5A Invalid Conditions
  1. First position is present and does not contain A-Z or 0-9.

  2. The remaining positions contain other than A-Z, 0-9, hyphens, ampersands, pound signs or blanks.

  3. Data follows two blanks.

Field 04L5A Correction Procedures
  1. Correct all misplaced entries, coding, and transcription errors.

  2. If unable to correct, delete entry.

Field 04L5B Employer's EIN Changed Since Last Return Filed

  1. Field 04L4B is the Employer's EIN Changed Since Last Return Filed. Field 04L5B is transcribed from Part II Line 5b of the Form 5500-EZ. This is a 9 position numeric field that may be present.

Field 04L5B Invalid Conditions
  1. An EIN is not valid if the first two digits are: 00, 07, 08, 09, 17, 18, 19, 28, 29, 49, 78, 79, and 89. All zeros and nines are also invalid.

  2. The EIN is illegible or incomplete.

Field 04L5B Correction Procedures
  1. If a valid EIN is entered on line 5b, no action is required.

  2. If no EIN is present, search attachments for an EIN. If found, edit the EIN on line 5b.

  3. If not found, delete the entry.

Field 04L5C Employer's Plan Number Changed Since Last Return Filed

  1. Field 04L4C is the Employer's Plan Number Changed Since Last Return Filed. Field 04L5C is transcribed from Part II Line 5c of the Form 5500-EZ. This is a three-position numeric field that may be present.

Field 04L5C Invalid Conditions
  1. This field is invalid if:

    1. It is non-numerical.

    2. It is less than three digits.

    3. It is illegible or incomplete.

    4. The digits are other than 001-999.

Field 04L5C Correction Procedures
  1. If Field 04L5C is nonnumerical, blank and/or less than three digits, search the return or attachments for a plan number. If found, edit on line 04L5C.

  2. If not found, delete the entry.

Field 04L6A Number of Plan Participants Beg of Year

  1. Field 04L6A is the Number of Plan Participants Beg of Year. Field 04L6A1 is transcribed from Part II Line 6a(1) of the Form 5500-EZ. This is a 10-position numeric field that may be present.

Field 04L6A Invalid Conditions
  1. This field is invalid if:

    1. It is non-numerical.

    2. It is illegible or incomplete.

Field 04L6A Correction Procedures
  1. If Field 04L6A is nonnumerical, blank and/or less than 10 digits, search the return or attachments. If found, edit on line 04L6A.

  2. If not found, delete the entry.

Field 04L6B Number of Plan Participants End of Year

  1. Field 04L6B is the Number of Plan Participants End of Year. Field 04L6B is transcribed from Part II Line 6b(1) of the Form 5500-EZ. This is a 10-position numeric field that may be present.

Field 04L6B Invalid Conditions
  1. This field is invalid if:

    1. It is non-numerical.

    2. It is less than 10 digits.

    3. It is illegible or incomplete.

Field 04L6B Correction Procedures
  1. If Field 04L6B is nonnumerical, blank and/or less than 10 digits search the return or attachments. If found, edit on line 04L6B.

  2. If not found, delete the entry.

Field 047AA Total Plan Assets BOY Amount

  1. Field 047AA is the Total Plan Assets BOY Amount. Field 047AA is transcribed from Part III Line 7a of the Form 5500-EZ. This is a 15-position numeric field that may be present.

  2. All Money fields are dollars only and can be Positive or Negative.

Field 047AA Invalid Conditions
  1. This field is invalid if:

    1. It is non-- numerical.

    2. It is illegible or incomplete.

    3. It is more than 15 digits.

Field 047AA Correction Procedures
  1. Correct any coding or transcription errors.

  2. Compare the return and the display to determine the correct amount.

  3. If unable to determine the correct amount, delete the entry.

Field 047AB Total Plan Assets EOY Amount

  1. Field 047AB is the Total Plan Assets EOY Amount. Field 047AB is transcribed from Part III Line 7a of the Form 5500-EZ. This is a 15-position numeric field that may be present.

  2. All Money fields are dollars only and can be Positive or Negative.

Field 047AB Invalid Conditions
  1. This field is invalid if:

    1. It is nonnumerical.

    2. It is illegible or incomplete.

    3. It is more than 15 digits.

Field 047AB Correction Procedures
  1. Correct any coding or transcription errors.

  2. Compare the return and the display to determine the correct amount.

  3. If unable to determine the correct amount, delete the entry.

Field 047BA Total Liabilities BOY Amount

  1. Field 047BA is the Total Plan Assets BOY Amount. Field 047BA is transcribed from Part III Line 7b of the Form 5500-EZ. This is a 15-position numeric field that may be present.

  2. All Money fields are dollars only and can be Positive or Negative.

Field 047BA Invalid Conditions
  1. This field is invalid if:

    1. It is nonnumerical.

    2. It is illegible or incomplete.

    3. It is more than 15 digits.

Field 047BA Correction Procedures
  1. Correct any coding or transcription errors.

  2. Compare the return and the display to determine the correct amount.

  3. If unable to determine the correct amount, delete the entry.

Field 047BB Total Liabilities EOY Amount

  1. Field 047BB is the Total Liabilities EOY Amount. Field 0476BB is transcribed from Part III Line 7b of the Form 5500-EZ. This is a 15-position numeric field that may be present.

  2. All Money fields are dollars only and can be Positive or Negative.

Field 047BB Invalid Conditions
  1. This field is invalid if it is:

    1. Nonnumerical.

    2. Illegible or incomplete.

    3. More than 15 digits.

Field 047BB Correction Procedures
  1. Correct any coding or transcription errors.

  2. Compare the return and the display to determine the correct amount.

  3. If unable to determine the correct amount, delete the entry.

Field 047CA Net Plan Assets BOY Amount

  1. Field 047CA is the Total Plan Assets BOY Amount. Field 047CA is transcribed from Part III Line 7c of the Form 5500-EZ. This is a 15-position numeric field that may be present.

  2. All Money fields are dollars only and can be Positive or Negative.

Field 047CA Invalid Conditions
  1. This field is invalid if it is:

    1. Nonnumerical.

    2. Illegible or incomplete.

    3. More than 15 digits.

Field 047CA Correction Procedures
  1. Correct any coding or transcription errors.

  2. Compare the return and the display to determine the correct amount.

  3. If unable to determine the correct amount, delete the entry.

Field 047CB Net Plan Assets EOY Amount

  1. Field 047CB is the Total Plan Assets EOY Amount. Field 046CB is transcribed from Part III Line 7c of the Form 5500-EZ. This is a 15-position numeric field that may be present.

  2. All Money fields are dollars only and can be Positive or Negative.

Field 047CB Invalid Conditions
  1. This field is invalid if it is:

    1. Nonnumerical.

    2. Illegible or incomplete.

    3. More than 15 digits.

Field 047CB Correction Procedures
  1. Correct any coding or transcription errors.

  2. Compare the return and the display to determine the correct amount.

  3. If unable to determine the correct amount, delete the entry.

Section 05 Form 5500-EZ

  1. Section 05 may be present and is located in Part III, Part IV, and Part V of Form 5500-EZ. Money fields are dollars only and can be Positive or Negative.

  2. Section 05 contains:

    AFD POS Name Form Line Number
    05L8A 15 Contributions received or receivable (a) Employers 8a
    05L8B 15 Contributions received or receivable (b) Participants 8b
    05L8C 15 Contributions received or receivable (c) Other (including rollovers) 8c
    05L91 2 Plan Characteristics feature codes 1 L9 First Box 1
    05L92 2 Plan Characteristics feature codes 2 L9 Second Box 2
    05L93 2 Plan Characteristics feature codes 3 L9 Third Box 3
    05L94 2 Plan Characteristics feature codes 4 L9 Fourth Box 4
    05L95 2 Plan Characteristics feature codes 5 L9 Fifth Box 5
    05L96 2 Plan Characteristics feature codes 6 L9 Sixth Box 6
    05L97 2 Plan Characteristics feature codes 7 L9 Sixth Box 7
    05L98 2 Plan Characteristics feature codes 8 L9 Sixth Box 8
    05L99 2 Plan Characteristics feature codes 9 L9 Sixth Box 9
    05100 2 Plan Characteristics feature codes 10 L9 Sixth Box 10
    0510X 1 During the plan year, did the plan have any participant loans? L10 Box Yes/No
    0510A 15 Enter amount as of year end L10 - Amount
    0511 1 Defined benefit plan subject to minimum funding requirements. If yes, complete Schedule SB (Form 5500) and see instructions.

    Note:

    If a Schedule SB is attached to a Form 5500-EZ, no editing or transcription is required. Leave attached.

    L11 Box Yes/No
    0511A 1 Defined benefit plan subject to minimum funding requirements. If yes, complete Schedule SB (Form 5500) and see instructions. 11- Amount
    05L12 1 Defined contribution plan subject to the minimum funding requirements of Section 412 of the Code or Section 302 of ERISA. L12 Box Yes/No
    0512A 8 If a waiver of the minimum funding standard for a prior year is being amortized in this plan year, enter the date of the ruling letter granting the waiver. L12a YYYYMMDD Date
    0512B 15 Minimum required contribution for this plan year. L12b Amount
    0512C 15 Amount contributed by the employer to the plan for this plan year. L12c Amount
    0512D 15 Subtract the amount in line 12c from amount 12b. (Enter a minus sign to the left of a negative amount.) L12d Amount +/-
    0512E 1 Will the minimum funding amount reported on line 12d be met by the funding deadline? L12e Box Yes/No/NA
    05PN 35 Preparer's Name Preparer's Name
    05FN 5 Firm Name Firm Name
    05ADD 35 Preparer Street Street
    05CTY 22 Preparer City Name City
    05ST 2 Preparer State Code State
    05ZIP 9 Preparer ZIP Code ZIP
    05PRE 1 Preparer Code Right of PTIN box
    05PPN 9 Preparer PTIN PTIN
    05PEN 9 Preparer EIN Firm's EIN
    05PTN 10 Preparer Telephone Number Phone no.

Field 05L8A Contributions (a) Employer Amount

  1. Field 05L8A is the Contributions (a) Employer Amount. Field 05L7A is transcribed from Part III Line 8a of the Form 5500-EZ. This is a 15-position numeric field that may be present.

  2. All Money fields are dollars only and can be Positive or Negative.

Field 058A Invalid Conditions
  1. This field is invalid if it is:

    1. Nonnumerical.

    2. Illegible or incomplete.

    3. More than 15 digits.

Field 058A Correction Procedures
  1. Correct any coding or transcription errors.

  2. Compare the return and the display to determine the correct amount.

  3. If unable to determine the correct amount, delete the entry.

Field 058B Contributions (b) Participants Amount

  1. Field 05L8B is the Contributions (b) Participants Amount. Field 05L7B is transcribed from Part III Line 8b of the Form 5500-EZ. This is a 15-position numeric field that may be present.

  2. All Money fields are dollars only and can be Positive or Negative.

Field 058B Invalid Conditions
  1. This field is invalid if it is:

    1. Nonnumerical.

    2. Illegible or incomplete.

    3. More than 15 digits.

Field 058B Correction Procedures
  1. Correct any coding or transcription errors.

  2. Compare the return and the display to determine the correct amount.

  3. If unable to determine the correct amount, delete the entry.

Field 058C Contributions (c) Other Amount

  1. Field 05L8C is the Contributions (c) Other Amount. Field 05L8C is transcribed from Part III Line 8c of the Form 5500-EZ. This is a 15-position numeric field that may be present.

  2. All Money fields are dollars only and can be Positive or Negative.

Field 058C Invalid Conditions
  1. This field is invalid if it is:

    1. Nonnumerical.

    2. Illegible or incomplete.

    3. More than 15 digits.

Field 058C Correction Procedures
  1. Correct any coding or transcription errors.

  2. Compare the return and the display to determine the correct amount.

  3. If unable to determine the correct amount, delete the entry.

Field 05L91 - 05100 Plan Characteristics Feature Codes

  1. Field 05L91-05100 is the Plan Characteristics Feature Codes. Fields 05L91-05100 are transcribed from Part IV Line 9 of the Form 5500-EZ. This is a two position numeric and alpha field that may contain an entry.

Field 05L91 - 05100 Invalid Conditions
  1. This field is invalid if it is:

    1. Illegible or incomplete.

    2. More than two characters.

    3. Not consistent with the characteristic codes.

Field 05L91 - 05100 Corrections Procedures
  1. Correct any coding or transcription errors.

  2. Compare the return and the display to determine the correct plan characteristic feature code. See Form 5500 EZ for Plan Characteristic Codes.

  3. If unable to determine the correct plan characteristic feature code, delete the entry.

Field 0510X During the Plan Year, Did the Plan Have Any Participant Loans?

  1. Field 0510X is the During the Plan Year, Did the Plan Have Any Participant Loans? Field 0510X is transcribed from Part V, Line 10, Yes/No Boxes of the Form 5500-EZ. This is a one position numeric field that may be present.

Field 0510X Invalid Conditions
  1. The field is invalid if other than "1" , "2" , or blank.

Field 0510X Corrections Procedures
  1. Correct any coding or transcription errors.

  2. Correct question codes are:

    1. 1 - If the "yes" box is checked.

    2. 2 - If the "no" box is checked.

    3. Blank - If neither box is checked or both boxes are checked.

Field 0510A Amount As Of Year End

  1. Field 0510A is the Amount As Of Year End. Field 0510A is transcribed from Part V Line 10 Amount of the Form 5500-EZ. This is a 15-position numeric field that may be present.

Field 0510A Invalid Conditions
  1. This field is invalid if it is:

    1. Nonnumerical.

    2. Illegible or incomplete.

    3. More than 15 digits.

Field 0510A Correction Procedures
  1. Correct any coding or transcription errors.

  2. Compare the return and the display to determine the correct amount.

  3. If unable to determine the correct amount, delete the entry.

Field 0511 Defined Benefit Plan Subject To Minimum Funding Requirements

  1. Field 0511 is the Defined Benefit Plan Subject To Minimum Funding Requirements. Field 0511 is transcribed from Part V, Line 11, Yes/No Boxes of the Form 5500-EZ. This is a one position numeric field that may be present.

Field 0511 Invalid Conditions
  1. The field is invalid if other than "1" , "2" , or blank.

Field 0511 Correction Procedures
  1. Correct any coding or transcription errors.

  2. Correct question codes are:

    1. 1 - If the "yes" box is checked.

    2. 2 - If the "no" box is checked.

    3. Blank - If neither box is checked or both boxes are checked.

Field 0511A Amount From Schedule SB Line 39.

  1. Field 0511A is the Amount from Schedule SB Line 39. Field 0511A is transcribed from Part V Line 11a amount of Form 5500–EZ. This is a 15-position numeric field that may be present.

Field 0511A Invalid Conditions
  1. This field is invalid if it is:

    1. Nonnumerical.

    2. Illegible or incomplete.

    3. More than 15 digits.

Field 0511A Correction Procedures
  1. Correct any coding or transcription errors.

  2. Compare the return and the display to determine the correct amount.

  3. If unable to determine the correct amount, delete the entry.

Field 0512 Defined Contribution Plan Subject To The Minimum Funding Requirements

  1. Field 05L12 is the Defined Contribution Plan Subject To The Minimum Funding Requirements. Field 05L12 is transcribed from Part V Line 12, Yes/No Boxes of the Form 5500-EZ. This is a one position numeric field that may be present.

Field 0512 Invalid Conditions
  1. The field is invalid if other than "1" , "2" , or blank.

Field 0512 Correction Procedures
  1. Correct any coding or transcription errors.

  2. Correct question codes are:

    1. 1 - If the "yes" box is checked.

    2. 2 - If the "no" box is checked.

    3. Blank - If neither box is checked or both boxes are checked.

Field 0512A Date Of Ruling Letter Granting The Waiver

  1. Field 05L12A is the Date Of Ruling Letter Granting The Waiver. Field 05L12A is transcribed from Part V, Line 12a Date on the Form 5500-EZ. This is an eight digit numeric field that may contain an entry. If present, the entry must be in YYYYMMDD format.

Field 0512A Invalid Conditions
  1. This field is invalid if it is:

    1. Not in YYYYMMDD format.

    2. Not within the valid year, month, day range.

Field 0512A Correction Procedures
  1. Correct any coding or transcription errors.

  2. If Field 05L11A is present and correct, clear when no other errors are present.

  3. YYYY must be greater than or equal to 1974, MM must be 01-12 and DD is equal to the month days.

  4. If unable to determine the correct date, delete the entry.

Field 0512B Minimum Required Contributions For This Plan Year

  1. Field 05L12B is the Minimum Required Contributions For This Plan Year. Field 05L12B is transcribed from Part V, Line 12b of the Form 5500-EZ. This is a 15-digit numeric field that may contain an entry.

  2. All Money fields are dollars only and can be Positive or Negative.

Field 0512B Invalid Conditions
  1. This field is invalid if it is:

    1. Nonnumerical.

    2. Illegible or incomplete.

    3. More than 15 digits.

Field 0512B Correction Procedures
  1. Correct any coding or transcription errors.

  2. Compare the return and the display to determine the correct amount.

  3. If unable to determine the correct amount, delete the entry.

Field 0512C Amount Contributed By The Employer To The Plan For This Plan Year

  1. Field 05L12C is the Minimum Required Contributions For This Plan Year. Field 05L12C is transcribed from Part V, Line 12c of the Form 5500-EZ. This is a 15-digit numeric field that may contain an entry.

  2. All Money fields are dollars only and can be Positive or Negative.

Field 0512C Invalid Conditions
  1. This field is invalid if it is:

    1. Nonnumerical.

    2. Illegible or incomplete.

    3. More than 15 digits.

Field 0512C Correction Procedures
  1. Correct any coding or transcription errors.

  2. Compare the return and the display to determine the correct amount.

  3. If unable to determine the correct amount, delete the entry.

Field 0512D Subtracted Amount In Line 12c From Amount 12db

  1. Field 05L12D is the Subtracted Amount In Line 12c From Amount 12b. Field 05L12D is transcribed from Part V, Line 12d of the Form 5500-EZ. This is a 15-digit numeric field that may contain an entry.

  2. All Money fields are dollars only and can be Positive or Negative.

Field 0512D Invalid Conditions
  1. This field is invalid if it is:

    1. Nonnumerical.

    2. Illegible or incomplete.

    3. More than 15 digits.

Field 0512D Correction Procedures
  1. Correct any coding or transcription errors.

  2. Compare the return and the display to determine the correct amount.

  3. If unable to determine the correct amount, delete the entry.

Field 0512E Will The Minimum Funding Amount Reported On Line 12d Be Met By The Funding Deadline?

  1. Field 05L12E is the Will The Minimum Funding Amount Reported On Line 12d Be Met By The Funding Deadline. Field 05L12E is transcribed from Part V Line 12e, Yes/No Boxes of the Form 5500-EZ. This is a one position numeric field that may be present.

Field 0512E Invalid Conditions
  1. The field is invalid if other than "1" , "2" , or blank.

Field 0512E Correction Procedures
  1. Correct any coding or transcription errors.

  2. Correct question codes are:

    1. 1 - If the "yes" box is checked.

    2. 2 - If the "no" box is checked.

    3. Blank - If neither box is checked or both boxes are checked.

Field 05PN Preparer's Name

  1. Field 05PN is the Preparer's Name. Field 05PN is transcribed from the Paid Preparer's Signature portion on Page 2 of the Form 5500-EZ. This is a 35-position field that may be present.

Field 05PN Invalid Conditions
  1. First position is present and does not contain A-Z or 0-9.

  2. The remaining positions contain other than A-Z, 0-9, hyphens, ampersands, pound signs or blanks.

  3. Data follows two blanks.

Field 05PN Correction Procedures
  1. Correct all misplaced entries, coding, and transcription errors.

  2. If unable to correct, delete entry.

Field 05PF Firm Name

  1. Field 05PF is the Firm's Name. Field 05PF is transcribed from the Paid Preparer's Signature portion on Page 2 of the Form 5500-EZ. This is a 35-position field that may be present.

Field 05PF Invalid Conditions
  1. First position is present and does not contain A-Z or 0-9.

  2. The remaining positions contain other than A-Z, 0-9, hyphens, ampersands, pound signs or blanks.

  3. Data follows two blanks.

Field 05PF Correction Procedures
  1. Correct all misplaced entries, coding, and transcription errors.

  2. If unable to correct, delete entry.

Field 05ADD Preparer Street

  1. Field 05ADD is the Preparer's Street Address. Field 05ADD is transcribed from the Paid Preparer's Signature portion on Page 2 of the Form 5500-EZ. This is a 35-position field that may be present.

Field 05ADD Invalid Conditions
  1. First position is present and does not contain A-Z or 0-9.

  2. The remaining positions contain other than A-Z, 0-9, hyphens, ampersands, pound signs or blanks.

  3. Data follows two blanks.

Field 05ADD Correction Procedures
  1. Correct all misplaced entries, coding, and transcription errors.

  2. If unable to correct, delete entry.

Field 05CTY Preparer City

  1. Field 05CTY is the Preparer's City. Field 05CTY is transcribed from the Paid Preparer's Signature portion on Page 2 of the Form 5500-EZ. This is a 22-position field that may be present.

Field 05CTY Invalid Conditions
  1. First position is blank.

  2. The second and third positions are both blank.

  3. All other positions are other than A-Z or blank.

  4. Data follows two blanks.

05CTY Correction Procedures
  1. Correct all misplaced entries, coding, and transcription errors.

  2. If unable to correct, delete entries in Fields 05ADD, 05ST, and 05ZIP.

Filed 05ST Preparer State

  1. Field 05ST is the Preparer's State. Field 05ST is transcribed from the Paid Preparer's Signature portion on Page 2 of the Form 5500-EZ. This is a two-position field that may be present.

Field 05ST Invalid Conditions
  1. Field 05ST is blank and Field 05ADD is present.

  2. Entry is not a valid state code.

Field 05ST Correction Procedures
  1. Correct all misplaced entries, coding, and transcription errors.

  2. If unable to correct, delete entries in Fields 05ADD, 05ST, and 05ZIP.

Field 05ZIP Preparer ZIP Code

  1. Field 05ZIP is the Preparer's ZIP code. Field 05ZIP is transcribed from the Paid Preparer's Signature portion on Page 2 of the Form 5500-EZ. This is a nine-position field that may be present.

Field 05ZIP Invalid conditions
  1. If Field 05ZIP is blank and street address 05ADD, city 05CTY and state 05ST are present.

Field 05ZIP Correction Procedures
  1. Correct all misplaced entries, coding, and transcription errors.

  2. If unable to correct, delete entries in Fields 05ADD, 05CTY, 05ST, and 05ZIP.

Field 05PRE Preparation Code

  1. Field 05PRE is the Preparation Code. Field 05PRE is transcribed from the right margin of the Paid Preparer's Signature portion on Page 2 of the Form 5500-EZ. This is a one-position field that may be present.

Field 05PRE Invalid Conditions
  1. The entry is other than 1 or blank.

Field 05PRE Correction Procedures
  1. Refer to the signature area to determine the code. Correct coding and transcription errors.

    1. Enter "1" if a Preparer signed the return and the Paid Preparer's section has information that is different than the person signing the return.

    2. Leave "blank" if a Preparer did not sign the return or the Paid Preparer's section has information that is the same as the person signing the return.

Field 05PPN Preparer PTIN

  1. Field 05PPN is the Preparer's PTIN. Field 05PPN is located in the Paid Preparer's signature portion on page 2 of Form 5500-EZ. This is a nine-position field that may be present.

Field 05PPN Invalid Conditions
  1. The first position is other than a "P" .

  2. The first position is "P" and the remaining positions are all zeroes or all nines.

  3. Other than the first position is nonnumerical.

Field 05PPN Correction Procedures
  1. Do not attempt to correct the field, delete.

Field 05PEN Preparer EIN

  1. Field 05PEN is the Preparer's EIN. Field 05PEN is located in the Paid Preparer's signature portion on page 2 of Form 5500-EZ. This is a nine-position field that may be present.

Field 05PEN Invalid Conditions
  1. The first position is other than numeric.

  2. The field is all zeroes or all nines.

Field 05PEN Correction Procedures
  1. Do not attempt to correct the field, delete.

Field 05PTIN Preparer's Telephone Number

  1. Field 05PTIN is the Preparer's Telephone Number. Field 05PTIN is located in the Paid Preparer's signature portion on page 2 of Form 5500-EZ. This is a 10-position field that may be present.

Field 05PTIN Invalid Conditions
  1. Nonnumerical.

Field 05PTIN Correction Procedures
  1. Do not attempt to correct the field, delete.

Error Codes For Form 5500-EZ

  1. Form 5500-EZ errors are displayed and corrected using the Error Resolution System (ERS).

  2. IRM 3.11.27.15, Error Codes For Form 5500-EZ, includes information to identify and correct the errors.

Error Code 002 Name Control

  1. Error Code displayed fields are:

    ERS Designator Field Name
    CL Clear Field
    01NC Name Control/Check Digit
    <<<< Name Control Underprint
    01EIN Employer Identification Number
    01PL Plan Number
    01PYD Plan Year Ending
    02CON Care Of Name
    02ADD Street Address
    02FAD Foreign Address
    02CTY City
    02ST State
    02ZIP ZIP Code
Error Code 002 Invalid Conditions
  1. Error Code 002 generates when the Name Control mismatched against the National Account Profile (NAP) or the Entity Index File (EIF).

Error Code 002 Correction Procedures
  1. Correct all misplaced entries, coding and transcription errors.

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

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

    If Then
    The Name Control on the return or attachment matches the Name Control on INOLES, Bring up the underprint.
    The Name on INOLES is different from the Name on the return or attachment, Research NAMEB/NAMEE for a new EIN.
    Employer's Name and Trade name are reversed on part 2a and the Trade Name matches INOLES. Bring up the underprint and correct name control.
  4. If a new EIN is located, verify the Name Control using CC INOLES.

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

    2. Overlay Field 01EIN with the new EIN from NAMEB/NAMEE. When the EIN is changed from the one the taxpayer used, issue Letter 3875-C as a non-suspense letter to the address on the return. Note: Obvious transposed or missing digits can be excluded as criteria for sending Letter 3875-C.

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

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

    .
    INOLES indicates a "Merge To" (MT) EIN, Research the "MT" EIN on INOLES.
    The "MT" EIN matches the entity on the return or attachments, Enter the "MT" EIN in Field 01EIN.
    The "MT" EIN does not match the entity on the return or attachments, SSPND 320 to EP Entity Control.
  5. If the Name on the return or attachment does not agree with the Name on INOLES or there is an indication of a name change, research ENMOD for a name.

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

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

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

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

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

  7. If the name on the return contains more than 35 characters, continue inputting name using Field 02CON as a second name line.

Error Code 003 Check Digit

  1. Error code 003 displayed fields are:

    ERS Designator Field Name
    01CL Clear Field
    01NC Name Control/Check Digit
    01EIN Employer Identification Number
    01CCC Computer Condition Code
Error Code 003 Invalid Conditions
  1. Error Code 003 generates when any of the following conditions is present:

    1. The Check Digit is present but is not valid for the EIN.

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

    3. The first two positions of the field are not blank and the last positions are not alphabetic.

Error Code 003 Correction Procedures
  1. Correct all misplaced entries, coding, and transcription errors.

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

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

Error Code 007 Received Date

  1. Error Code 007 displayed fields are:

    ERS Designator Field Name
    01CL Clear Field
    01PYD Plan Year Ending Date
    01RCD Received Date
    01CCC Computer Condition Code
Error Code 007 Invalid Conditions
  1. Error Code 007 generates if:

    1. Received date is not less than or equal to the process date.

    2. Received date is earlier than the first day of the tax period.

Error Code 007 Correction Procedures
  1. Correct coding and transcription errors.

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

    If Then
    the received date is invalid (e.g. 201313 in lieu of 201312) Change the received date to the current year and enter in Field 01RCD.
    the return is an early filed Final return
    1. Change the Tax Period to agree with the month before the Received Date and enter in Field 01TXP.

    2. Enter F in Field 01CCC.

    the return received date is before the tax period ending date and is not a final return
    1. SSPND 480.

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

    3. Change the Received Date to one day after the Tax Period Ending Date.

    Note:

    Code & Edit will edit an "F" in Field 01CCC and on the return when the received date is before the tax period or identified as an early filed return.

Error Code 014 Address Information Mismatch

  1. Error Code 014 displayed fields are:

    Field Designator Field Name
    02CON Care of Name
    02ADD Street Address
    02FAD Foreign Address
    02CTY City Name
    02ST State
    02ZIP ZIP Code
Error Code 014 Invalid Conditions
  1. Section 02 is invalid if all entries are not present:

    1. The street address is present, Fields 02CTY and 02ST must be present unless a Major City Code is used.

    2. A Major City Code is used and Field 02ADD is NOT present.

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

    4. City must be present. If City is not in Major City format, Field 02ST must be present; Field 02ADD can be blank.

Error Code 014 Correction Procedures
  1. Correct any coding and transcription errors.

  2. Refer to the Form 5500-EZ Line 2a for the correct street address. If no legible street address is present on the Form 5500-EZ and attachments, delete all data in 02ADD, 02CTY, 02ST, and 02ZIP.

  3. If a Major City Code is present, and no street address is available, enter the city in Field 02CTY and enter the state code in Field 02ST.

  4. If the Major City Code is correct and the state is present, delete Field 02ST.

  5. If you cannot correct the address with the information on the return, delete Section 02 if nothing is present in Field 02CON. If Field 02CON is present, delete only the address.

Error Code 015 Foreign Address

  1. Error Code 015 displayed fields are:

    Field Designator Field Name
    02CON Care of Name
    02ADD Street Address
    02 FAD Foreign Address
    02CTY City
    02ST State
    02ZIP ZIP Code
Error Code 015 Invalid Conditions
  1. Error Code 015 generates when any of the following conditions is present:

    1. State field has an entry other than "." (period/space) when a foreign address is present

    2. Zip Code field has an entry when a foreign address is present.

Error Code 015 Correction Procedures
  1. Correct all misplaced entries, coding and transcription errors.

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

    If a foreign address Then
    Is present in Field 02FAD
    1. Field 02ST must contain "." (period/space).

    2. Delete Field 02ZIP if present.

    Is not present in Field 02FAD Check return for foreign address.
    Is present on the return
    1. Enter the foreign address in Field 02FAD. Note: If additional space is required, continue entering the address in Field 02ADD.

    2. Field 02CTY must contain the appropriate foreign country code.

    3. Field 02ST must contain "." (period/space).

    Is not present on the return
    1. Verify the address on the return is not a foreign address.

    2. Enter street address in Field 02ADD.

    3. Enter city, state, and Zip Code in the appropriate fields.

Error Code 016 Zip Code Mismatch

  1. Error Code 016 displayed fields are:

    ERS Designator Field Name
    02CON Care of Name
    02ADD Street Address
    02FAD Foreign Address
    02CTY City
    02ST State
    02ZIP ZIP Code
Error Code 016 Invalid Conditions
  1. The Zip Code is inconsistent with the Major City Code or State Code.

Error Code 016 Correction Procedures
  1. Correct coding and transcription errors for Fields 02ADD, 02CTY, and 02ST.

  2. If unable to determine a valid zip code and:

    1. The address on the return is located in a major city, refer to Document 7475 for a valid major city code. If you can determine only the first three digits of the zip code, enter "01" in the 4th and 5th positions.

    2. The address is not located in a major city, refer to Document 7475 and enter the first three valid digits for the state followed by "01" .

  3. If not needing corrections to Field 02ZIP, enter the full city and state in fields 02CTY and 02ST.

  4. If unable to correct, delete all data in 02ADD, 02CTY, 02ST, and 02ZIP.

Error Code 026 Tax Period

  1. Error Code 026 displayed fields are:

    ERS Designator Field Name
    CL Clear Code
    01EIN Employer Identification Number
    01PYD Plan Year Ending
    01TXP Tax Period
    <<<< Tax Period UnderPrint
    01CCC Computer Condition Code
Error Code 026 Invalid Conditions
  1. Tax period is greater than process date plus 11 months.

Error Code 026 Correction Procedures
  1. Correct coding and transcription errors.

  2. If the tax period is greater than the process date plus 11 months, process using the current year 201512.

  3. If Field 01TXP is blank, enter the plan year ending from Field 01PYD.

  4. If both Fields 01TXP and 01PYD are blank, use current year (e.g. 201512 if processing year is 2016).

Error Code 700 Plan Year Beginning

  1. Error Code 700 displayed fields are:

    ERS Designator Field Name
    CL Clear Code
    01PYB Plan Year Beginning Date
    01PYD Plan Year Ending Date
    01TXP Tax Period
    01CCC Computer Condition Code
Error Code 700 Invalid Conditions
  1. This field generates if the tax period (01TXP) plus day of Plan Year Ending (01PYD) minus the Plan Year Beginning Date (01PYB) is greater than 365 (plan year is longer than 12 months) unless CCC "Y" is present.

Error Code 700 Correction Procedures
  1. Correct coding and transcription errors.

  2. If the plan year beginning date is present and correct, verify and correct fields 01TXP and 01PYD. If no corrections are needed, delete CCC "Y" in Field 01CCC.

  3. This field errors when the month, day, and year of the plan beginning date is equal to or later than the month, day, and year of the plan year ending. On correction run it will * when the month, day, and year of the plan beginning date is later than the month, day (when present), and year of the plan year ending. If the plan year beginning date is correct, verify and correct Fields 01TXP and 01PYD.

  4. Research attachments and IDRS to determine correct plan year beginning date and ending date.

    Reminder:

    Use prior year filings shown on IDRS to determine correct beginning and ending dates.

    If Then
    the plan year beginning date is later than the plan year ending, and correct beginning and/or ending date is found through research enter the correct beginning and/or ending date.
    an extension is attached and the plan year ending on the form is the same as Field 01TXP delete Field 01PYB
    the year and month of the Plan Year Beginning (01PYB) equals the year and month of the Plan Year Ending (01TXP) and research shows these dates are correct
    1. Enter CCC "O" in Field 01CCC when the day of plan year beginning is other than 01.

    2. Clear when day of plan year beginning is 01 and no other errors are present.

    the tax period (01TXP) plus the day of Plan Year Ending (01PYD), minus the Plan Year Beginning Date (01PYB), is greater than 365 (plan year is longer the 12 months) or unless CCC "Y" is present Verify and correct Fields 01TXP and 01PYD
    The plan begins on the first day of a month and ends the next year on the first day of the same month correct plan year ending using the prior month. (Example: Plan began 7/1/2014 and ended on 7/1/2015 use 6/30/15)

Error Code 702 Plan Period Year Ending vs Tax Period

  1. Error Code 702 Displayed fields are:

    ERS Designator Field Name
    CL Clear Code
    01EIN EIN
    01TXP Tax Period
    01PYD Plan Year Ending Date
    <<<<< Plan Year Ending Date under print
Error Code 702 Invalid Conditions
  1. This field generates if the tax period, plus the day of the plan year ending date, is greater than the plan year ending.

  2. This field generates if the plan year ending date is not equal to the tax period.

  3. This field generates if the month of the plan year ending date is present and does not match the month plan year ending date on the EPMF.

Error Code 702 Correction Procedures
  1. Correct coding and transcription errors.

  2. If the tax period plus the day of the plan year ending date is greater than the plan year ending, change the tax period to match the plan year ending date.

  3. If the plan year ending date is greater than the tax period, change the plan year ending to match the tax period.

  4. If the plan year ending date does not equal the tax period, do not bring up the under print; input the tax period from the document in YYYYMMDD format.

  5. If the month of the plan year ending date is present and does not match the month plan year ending date on the EPMF, verify that the month was transcribed correctly. If not, correct the month and if correct, clear.

Error Code 703 Line 7c Does not equal Line 7a Minus 7b

  1. Error Code 703 Displayed fields are:

    ERS Designator Field Name
    CL Clear Code
    047A1 7a Total Plan Assets BOY
    047B1 7b Total Plan Liabilities BOY
    047C1 7c Net Plan Assets BOY
    047A2 7a Total Plan Assets EOY
    047B2 7b Total Plan Liabilities EOY
    047C2 7c Net Plan Liabilities EOY
Error Code 703 Invalid Conditions
  1. This field generates if 047C1 does not equal 047A1 minus 047B1.

  2. This field generates if 047C2 does not equal 047A2 minus 047B2

Error Code 703 Correction Procedures.
  1. Correct coding and transcription errors.

  2. If coding and transcription is correct, clear error.

Error Code 704 - Final Report Indicator checked and no CCC F

  1. Error Code 703 Displayed fields are:

    ERS Designator Field Name
    CL Clear Code
    01LA3 Final Report Indicator 3
    01CCC Computer Condition Codes
Error Code 704 Invalid Conditions
  1. This field generates when the Final Report Indicator 3 (01LA3) is 1 and the computer condition code (01CCC) “F” is not present.

Error Code 704 Correction Procedures
  1. Correct coding and transcription errors.

  2. If 01LA3 is 1 change 01CCC to "F" .

Prior Year Conversion Chart 2009-2011(2008 and prior will NOT be converted)

If line number on 2009-2011 revision is Then change line number to
4a, 4b & 4c 5a, 5b & 5c
5a, 5b & 5c 6a, 6b & 6c
6a, 6b & 6c 7a, 7b & 7c
7a, 7b & 7c 8a, 8b & 8c
8 9
9 10
10 11
11, 11a, 11b, 11c, 11d & 11e 12, 12a, 12b, 12c, 12d & 12e

Conversion Chart 2015-2016

If line number on 2015-2016 revision is Then change line number to
6a(1) 6a
6b(1) 6b